Amendments To The Law "on The State Revenue Service"

Original Language Title: Grozījumi likumā "Par Valsts ieņēmumu dienestu"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/199735

The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on the State revenue service" to make the law "on the State revenue service" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1993; 1995, no. 34, 23., 24. No, No 4; 1997; 1998, 2, 15; 1999, no. 22. No; 2001, 15, 23; 2002, nr. 16. No; 2003, nr. 6, 8; 2005; 2006, 14 no, No; 22, 2008 , 14, no. 24; in 2009, no 2, 15.) the following amendments: 1. in article 4: turn off the second part of paragraph 13;
to complement the second part with 13.1, 13.2, 13.3, 13.4, 13.5 and 13.6 points as follows: "131) requires the Member State of the European Union tax administration (competent authority) to provide information and notification of decisions and other documents relating to taxes or other payments, as well as to apply appropriate security features of enforcement or recovery measures;
132) adopted a decision on the application of the resources of the performance guarantee, on the basis of the Member States of the European Union for tax administrations (competent authorities) the request;
133) on the basis of a European Union Member State tax authorities (competent authorities) a request for payment of the tax or other drive, replaced in a Member State of the European Union issued a document permitting execution (claim) by decision on overdue tax recovery;
134) on the basis of the tax administration of the State (competent authorities) with which the Parliament approved and signed the international treaty on the avoidance of double taxation and the prevention of tax evasion, which help in the collection of duties, shall take a decision on the recovery of overdue tax payment;
135) giving the reasons for refusal, rejected European Union Member State tax authorities (competent authorities) to provide information and notification of decisions and other documents relating to taxes or other payments, as well as the request to apply the appropriate security features of enforcement or recovery measures;
136) according to the Commission, on 28 November, 2008, Regulation (EC) no 1179/2008 laying down detailed arrangements for the implementation of certain provisions of Council Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, article 27 is authorised to agree the reimbursement arrangements when recovery poses problems, is associated with high costs or relates to the fight against organised crime; ".
2. in article 10: make the first part of paragraph 7 as follows: "7) legal competence and in order to impose administrative penalties for administrative offences and to seize objects and the tools;"
turn off the second part of paragraph 3;
to make the second part of paragraph 15 and 16 by the following: "15) to decide on implementing security measures for tax audit (audit) the enforcement of decisions;
16) to take a decision on the application of the performance guarantee funds before tax audit (audit) of the decision, if the tax audit (audit) are evidence that the taxpayer disposed of, hides, forfeit their belongings, reorganize the company or carry out other activities, as a result, might become impossible to execute a tax audit (audit) of the decision; "
to complement the second paragraph with the following paragraph 18: "18) on the basis of a European Union Member State tax authorities (competent authorities) to notify the taxpayer of the decision of a Member State of the European Union, or other document relating to the payment of taxes or other claim or recovery.";
Add to article 2.1 part as follows: "the State Revenue Service 2.1 the Director-General and his deputies have the right to give consent to the legal protection process."
3. Turn article 23.
4. Turn off the article 29.
5. the transitional provisions be supplemented with paragraph 26 the following: "this Law Amendment 26 article 10 paragraph 16 of part two shall enter into force simultaneously with the amendments to the law" About taxes and duties "26.1 article."
6. The particulars in reference to European Union directives: off 1, 2, 3 and 4;
Add to the informative reference to paragraph 10 by the following: ' 10) Council of 26 May 2008, Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (codified version). "
The law adopted by the Parliament in 2009 of 8 October.
 
President Valdis Zatlers in Riga V 2009 October 28 Editorial Note: the law shall enter into force on the 11 November 2009.