Amendments To The Law "about Taxes And Duties"

Original Language Title: Grozījumi likumā "Par nodokļiem un nodevām"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/202357

The Saeima has adopted and the President issued the following law: amendments to the law "About taxes and duties" make law "About taxes and duties" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1995, nr. 7; 1996, no. 15; 1997, no. 24; 1998, 2, 18, 22, 24 no; 1999; 2000, no. 24, no. 11; 2001, 3, 8, 12 no, 2, 2002; 22 no, 2, 6; 2003. , 8, 15, 22 No.; 2004, no. 9; in 2005, 2., no. 11; 2006, 1, 9, 13, 20, 24 no; 2007, 3., 7., no. 12; 2008, 1., 6., no. 13; 2009, 2, 11, 13, 15, no.) the following amendments: 1. Supplement article 27, paragraph 1, second sentence, after the word "documents" with the words "with the exception of the customs declaration verification according to the Council of 12 October 1992 Regulation No 2913/92 establishing the Community customs code that the tax authorities are entitled to request from the taxpayer the necessary documents".
2. the second paragraph of article 11: off 32;
Add to part with 95, 96, 97 and 98.. paragraph by the following: ' 95) for opinion on the harmonisation of the protection zones around the water sampling sites;
96) for opinion on health claims on food products;
97) for the granting of rights to import waste in the territory of the country;
98) for the retransmission of broadcast permits, permissions and special permissions (licenses) cable and the kabeļradi (radiotranslācij) the issuing and renewal of the operation. "
3. Turn off the article 15, first paragraph, point 8.
4. Article 18, first paragraph: turn off paragraph 13;
Add to part with point 19 of the following wording: "19) to provide a public benefit organisation in public the single database (the registry)."
5. Article 24: replace the introductory paragraph of part 1.1 numbers and the words "in paragraphs 1 and 3" with numbers and the words "1, 3, and 5, as well as in paragraph 1.4 of part";
to supplement the article with 1.3 and 1.4 part as follows: "(13) to the taxpayer in respect of the overdue State budget and municipal budgets include the payment of taxes, which payment is deferred or broken deadlines in accordance with the first subparagraph of article 1, 2 or 5, you can ask the tax administration repeatedly split limits or postpone for up to six months overdue tax payment, subject to the following conditions : 1) the taxpayer provide evidence that repeated overdue tax payment deadlines or split suspension for up to six months to stabilise his financial situation and tax arrears will be paid within a time limit to be determined in overdue tax payment deadlines for repeated divisions or suspension for up to six months;
2) obligations relating to the payment of taxes delay can cause a taxpayer's insolvency;
3) taxable person except the person that deals with consumer lending, up to the date of submission of the application is not provided by the individuals, their companies and shareholders or members of the management of the loans that are not repaid;
4) tax debt is associated with one of the following circumstances: (a) the taxpayer's customer) (trade receivables) debt amount is equal to the sum of overdue tax payment in respect of which the application is submitted or overdue tax payments exceed this amount, (b)) the taxpayer's inventory value is equal to the sum of overdue tax payment in respect of which the application is submitted or overdue tax payments exceed this amount, and the corresponding items are created in the taxpayer's sales decline , c) the taxpayer is not received within the time limit set or received a partial payment for State and local government orders, d) budget-funded institutions as well as national and local corporations, which provided from the State budget paid services or funding granted from the State budget paid services, the decrease in the year in which a tax debt, more than 30 percent compared to the previous accounting year.
(14) the taxable person motivated application for overdue tax payment deadlines or degradation of repeated suspensions of up to six months and other documents certifying the taxpayer's compliance with this part of article 1.3, shall be submitted to the tax administration before the end of the overdue payment deadline. Legal persons that comprise the annual report, balance sheet and add the income statement for the first date of the month, preparing them according to the relevant annual report preparation of the regulatory legislation. ";
replace the seventh paragraph, first sentence, the words "referred to in the first subparagraph the term extension (suspension, splitting), except in the case specified in paragraph 4" with the words "the first parts 1, 2, 3 and 5, as well as 1.3 extension referred to in parts (suspension, splitting)";
adding to eighth after the word "extension" with the words "(procrastination, Division)".
6. Replace article 24.1 of the fourth paragraph, first sentence, the words "the State revenue service, Deputy Director-General or the Director of territorial authorities" with the words "the State revenue service".
7. Replace the first paragraph of article 25.2 of the introductory part, the words "territorial Director" with the words "tax administration Department Manager or his Deputy".
8. in article 26.1: make the introductory part of the first subparagraph by the following: "simultaneously with the tax authority control (inspection, audit) as a result of notification of the decision, as well as the decision on the recovery of overdue tax payment acceptance of the tax administration has the right to apply following that decision, enforcement features:";
replace the third paragraph, the words "before the legislative act or the tax administration control (inspection, audit) results in a decision taken within a certain time" with the words "before a decision on the tax administration's control (inspection, audit) results".
9. Supplement article 28 with 2.2 part as follows: "(22) referred to in the second subparagraph of article inspection shall be without prejudice to the right of the tax administration tax audit (the audit) as a result, to clarify the tax overpaid amounts to the taxpayer is repaid or diverted or delayed current tax payment."
10. in article 28.1: put the name of the article as follows: "article 28.1. Payment of taxes and other logging equipment, electronic devices and use the calculation of taxes and duties ";
turn off third.
11. Add to article 30 of the sixth subparagraph, the first sentence after the word "considered" by the word "purchase".
12. transitional provisions: replace paragraph 98 of the numbers and the words "2010 1 January" with the words and figures "January 1, 2011";
Replace in paragraph 99 of the numbers and the words "January 1, 2011" with numbers and words "2012" 1 January;
turn off 111;
transitional provisions be supplemented with 116, 117, 119 118. and by the following: "116. This law, article 11, paragraph 97 of part two shall enter into force simultaneously with the amendments to the law on waste management.
117. The amendments to this law, article 18, first paragraph regarding the exclusion of paragraph 13 shall enter into force on January 1, 2013.
118. The taxpayers take on 31 December 2009, the balance of the invoice number in inventory and no later than 15 January 2010. to submit to the State revenue service report on the number of invoices, pursuant to Cabinet of Ministers of 27 December 2005 rules no. 1038 "provisions on packing slips with the State revenue service assigned numbers". Unused packing slip numbers cancelled.
119. This law, article 18, paragraph 19 of the first subparagraph shall enter into force simultaneously with the amendments to the law on the Organization of the public good. "
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