Amendment To The Law "on Car And Motorcycle Tax"

Original Language Title: Grozījums likumā "Par vieglo automobiļu un motociklu nodokli"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/202343

The Saeima has adopted and the President promulgated the following laws: the amendment to the law "on car and motorcycle tax" make law "on car and motorcycle tax" (Latvian Saeima and the Cabinet of Ministers rapporteur, 2003, nr. 23; 2004, nr. 10; 2007, 12 no) following amendment: article 4 be expressed by the following: "article 4. Tax rates (1) Previously non-registered passenger cars and light-duty vehicles who first registered in foreign countries after 1 January 2009, the tax is calculated by applying the rate depending on the automobile-related carbon dioxide (CO2) emissions per kilometre: 1) cars with carbon dioxide (CO2) emissions to 120 grams per kilometre-0.3 per gram pounds per kilometre;
2) cars with carbon dioxide (CO2) emissions from 121 grams up to 170 grams per kilometer — for each gram 1 Lats per kilometre;
3) cars with carbon dioxide (CO2) emissions from 171 grams up to 220 grams per kilometre-1.5 per gram pounds per kilometre;
4) cars with carbon dioxide (CO2) emissions from 221 grams to 250 grams per kilometre — 2.5 per gram pounds per kilometre;
5) cars with carbon dioxide (CO2) emissions from 251 grams to 300 grams per kilometre — 3 per gram pounds per kilometre;
6) cars with carbon dioxide (CO2) emissions from 301 to 350 grams per gram per kilometre – 4 Lati per gram per kilometre;
7) cars with carbon dioxide (CO2) emissions above 350 grams per kilometre-5 Lats per gram per kilometre.
(2) passenger cars, other than those referred to in the first subparagraph, the tax is calculated by adding the values derived by applying this article the rates laid down in part, depending on the age of the car (from the year of first registration in foreign countries) and the car's engine size: 1) taking into account the age of the car, are fixed at the following rates: (a)) two year old cars — 150 lats, b) three year old cars — lats, 125 c) four year old cars-100 lats , d) five to seven cars — lats, 75 e) eight-year-old cars to 80 dollars, f) nine year old cars — lats, 85 g) 10 year old cars — 90 lats, h) 11 year old cars-100 lats, i) 12 year old cars — 110 lats, j) 13 year old cars — 130 lats, k) 14-year-old cars — 150 lats, l) 15 year old cars – 170 ls , m) 16 year old cars — lats, 190 n) 17 year old cars — lats, o 210) 18 year old cars — lats, 230 p) 19 to 25 years (including) the old cars — 250 lats;
2) passenger cars with engine displacement of 125cc and the larger 3001 are fixed at the following rates: (a)) cars with engine capacity of up to 3500 CC 125cc 3001-300 lats, b) cars with an engine capacity of up to 4000 cubic centimetre cubic centimetres of 3501 — 400 lats, c) cars with an engine capacity of up to 4500 cubic centimetre cubic centimetres of 4001 — lats, 500 d) car with engine capacity of over 4500 CC, 600 lats.
(3) a previously unregistered motorcycles and motorcycles who first registered in foreign countries after 1 January 2009, the tax is calculated depending on the engine capacity of the motorcycle by applying a tax rate of 0.10 for each lat engine displacement cubic centimetres.
(4) motorcycles other than those referred to in the third paragraph of this article, the tax is calculated depending on the age of the motorcycle (counted from the year of first registration in foreign countries) of the second paragraph of this article, paragraph 1 specific rates multiplied by 0.25. (5) if it is not possible to identify a passenger car or motorcycle in the first year of registration abroad, tax is calculated by the passenger car or motorcycle, from the year of its manufacture.
(6) the first subparagraph of this article, in particular in the tax calculation for passenger cars using carbon dioxide (CO2) emissions, listed vehicle type-approval certificate or in the other Member States of the European Union issued car registration documents.
(7) if it is not submitted to the sixth part of this article that documents that contain carbon dioxide (CO2) emissions, the tax calculation for passenger cars using carbon dioxide (CO2) emissions, which the Cabinet of Ministers in the order calculated by a formula using the maximum power of the engine and the car's curb weight indicators. "
The law shall enter into force on January 1, 2010.
The law adopted by the Parliament in 2009 on 1 December.
President Valdis Zatlers in Riga V 2009 December 21