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/194037

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., no. 11; Latvian journal, 2009, 89 no). the following amendments: 1. in the second paragraph of article 11:81 and 82 off;
Add to part with 94 points by the following: ' 94) on news of the declared place of residence registration. "
2. To supplement the law with 24.1 and 24.2 of the article as follows: "article 24.1. The order in which the tax administration the taxpayer provides the legal protection process of the written consent of the legal protection process for the implementation of the plan or an amendment thereto (1) If the taxpayer is the legal protection process for the implementation of the plan or an amendment thereto must get the written consent of the tax administration, tax administration decides on the amount of the tax claim or part of the tax reduction or payment of claims within the Division, the extension or deferral for a period as well as the amount of current tax payment Division, within the time limit extension or deferral.
(2) the decision referred to in the first subparagraph in the case of the tax administration shall adopt within 21 days of receipt of the application by the taxpayer. The taxpayer shall submit the relevant application to the tax administration of this law in accordance with the procedure laid down in article 15.0.
(3) when deciding on the issue of the written consent referred to in the first paragraph, the tax administration shall take into account the tax causes and levels, as well as the amount of tax assessed the claim or part of the reduction or tax claims, or current tax payment amount at the time of the split, the extension or deferral to the usefulness, relevance, the taxpayer's legal interests, as well as the interests of society as a whole.
(4) the decision referred to in the first subparagraph in the case of personal income tax debts, adopt the State revenue service, Deputy Director-General or the Director of territorial authorities. If the municipal budget, which the Finance Ministry concluded the contract for individual income tax revenue collection in the special procedure, subject to the individual income tax and the amount of the claim is part of 5000 or more late, the State revenue service before a decision is required by the applicable authorities. The municipality of views provided for seven days.
24.2 article. Taxpayer information to be submitted to the tax administration's written consent to receive the legal protection process of the implementation of the plan or an amendment thereto (1) If the taxpayer is the legal protection process for the implementation of the plan or an amendment thereto must get the written consent of the tax administration, the taxpayer, within three days from the date of the Court's proposed redress process thing, submitted to the tax administration application that contains the following information: 1 name of the economic operator) , registration number and registered office;
2) circumstances for which the company is not able to fulfil obligations;
all company assets 3) total.
(2) the application is accompanied by the taxpayer: 1) of the legal protection process plan, prepared in accordance with the insolvency law;
2) balance sheet and profit and loss statement with explanations for each item that contain information for the period from the beginning of the year and which have been drawn up no later than one month before the legal protection process of the application to the Court. "
3. Article 25: make the first part of paragraph 1 by the following: "1) taxpayer legal entity insolvency proceedings, if the judicial decision has terminated the proceedings of the legal person, completion of the bankruptcy proceedings;"
turn off the fifth.
4. To supplement the law with article 25.2 the following: ' article 25.2. Tax claim a taxpayer's insolvency situations where the taxpayer is restored financial solvency (1) taxpayer's insolvency situations where the taxpayer is restored, the solvency of the State budget in favour of tax debts, as well as of the related late payment and fines deletes the State revenue service, Deputy Director-General or the Director of the territorial authority in the following cases: 1) legal persons in proceedings if the Court approved the settlement or recovery plan provides for a tax debt as well as the related delay and reduction and with the Court's ruling is terminated by legal person of the insolvency proceedings and the restored financial solvency;
2) redress process, if approved by the Court, the legal protection process of the plan or its amendments are included in the tax debt, as well as of the related delay and reduction, the tax authorities receive written consent and has terminated the process of redress and restore solvency to execute the legal protection process of the action plan.
(2) municipal budgets in favour of real estate tax debts, as well as of the related late payment and fines in the first paragraph, delete the relevant cases authorities. "
5. in article 26: to express the sixth paragraph 5 by the following: "5) the entry into force of the judgment of the Court of Justice, to which the taxpayer declared insolvency process, or the entry into force of the Court decision on the initiation of the legal protection process. After the Declaration of insolvency proceedings or the legal protection process in court proceedings, the taxable person shall take all current tax payments under tax laws. "
replace the eighth part of paragraph 7, the words "until the completion of the insolvency practitioner" with the words "to the insolvency practitioner or the legal protection process termination of the insolvency proceedings".
6. Article 29: in the fourth paragraph of point 1 make "b" in subparagraph by the following: "(b) taxable persons), which the Court declares bankruptcy process — from the days when the Court issued the verdict in the case of insolvency proceedings";
Supplement 1 to the "d" and "e" in subparagraph by the following: "(d)), which the companies Court proposed the legal protection process — from the days when the Court adopted a ruling on the legal protection of the process of initiation, e) corporates out-of-court redress process — from the days when the Court adopted a decision on implementation of a process of redress;"
make paragraph 2 subparagraph "b" as follows: "(b)) paragraph 1 this part" b "," d "and" e "referred to the taxpayer's solvency is restored from the days when the Court adopted a ruling on termination of the insolvency proceedings or the legal protection process, following the termination of the legal protection process of the action plan";
Add to paragraph 2 of section "c" by the following: "(c)) paragraph 1 this paragraph" d "of the taxpayer referred to in the legal protection process of the application is rejected. Late payment is calculated from the date of calculation of the late payment was stopped. "
7. Replace article 32 of the ninth paragraph, the words "the application of the debtor's insolvency Declaration" with the words "in respect of the taxpayer legal entity insolvency applications".
8. transitional provisions be supplemented with 113 and 114 of the following paragraph: "113. amendments article 29 of this law for the delay calculation and the restoration of commercial companies in the legal protection process enter into force simultaneously with the amendments to insolvency law.
114. Article 11 of this law the second part of paragraph 94 shall enter into force on July 1, 2009. "
The Parliament adopted the law of 11 June 2009.
President Valdis Zatlers in Riga V. 30 June 2009 Editorial Note: the law shall enter into force on 14 July 2009.