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/194043

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 amendments are as follows: 1. Article 11, second paragraph: make 25 as follows: ' 25) for the production of hydrocarbons, ";
turn off 83.
2. Replace article 15, third subparagraph of paragraph 9, the words "the State revenue service territorial institution in which it is registered as a taxable person" with the words "the State revenue service".
3. Replace article 25, first paragraph, the words "territorial Director" with the words "tax administration head of unit".
4. Replace article 25.1 (1) the words "territorial authorities the driver" with the words "tax administration head of unit".
5. Express article 37 as follows: "article 37. Officials of the State revenue service tax decisions and appeals procedures for appeals (1) the taxpayer who received the State revenue service officials control (inspection, audit) as a result of the decisions taken, including the inspection and Audit Act proposals referred to the taxpayer, the amount of tax overpaid, one month after its receipt is entitled to challenge the State Revenue Service Director-General.
(2) the taxpayer disputes the decision, is entitled to: 1) ask to cancel the decision in whole or part thereof;
2) propose to enter into an agreement in contract law.
(3) in considering the application of the taxpayer, the Director-General of the State revenue service can adopt the following decision: 1) leave of the contested decision;
2) annul the contested decision in whole or part thereof;
3) take a new decision to the taxpayer's case.
(4) the State revenue service examine the application and decide within one month from the date of receipt of the application. The Minister of Finance has the right to extend the period of examination of the application in about two months.
(5) If a taxpayer does not agree with the Director-General of the State revenue service's decision, he has the right to appeal in court.
(6) a taxpayer, in respect of which it is made in statutory enforcement action or issued a decision on overdue tax payment, can lodge a complaint, if the action does not comply with the provisions of the Act. The complaint may be submitted to the Director-General of the State revenue service to seven days from the date when the taxpayer has learned of the execution of the operation. The Director-General of the State revenue service complaint is heard in part four of this article within the time limit. The Director-General of the State Revenue Service decision seven days may be appealed against in court. Bailiff action appeals are subject to the law of civil procedure rules. Lodging a complaint to the enforcement measures and delayed the recovery of tax payments do not stop. "
6. in article 41: replace the first paragraph, the words "the national budget" with the word "budget";
turn off the second part of paragraph 1;
Replace paragraph 2 of the second paragraph, the words "the Director of the territorial authorities" with the words "officials";
make the third paragraph as follows: "(3) the second paragraph of this article, paragraph 2 in the case specified in the taxpayer submission as possible agreement on the conclusion of the contract the State revenue service shall submit to the Director-General within one month from the receipt of the decision."
7. transitional provisions: replace paragraph 22, the words "territorial Director" with the words "tax administration head of unit";
replace the words "in paragraph 88 of the territorial Director" with the words "tax administration head of unit";
Replace subparagraph 2 of paragraph 92, the words "tax administration authorities and regional leaders" with the words "tax administration head of unit";
replace the words "in paragraph 93 of the territorial authorities" (the fold) with the words "tax administration departments" (fold);
replace the words "in paragraph 97 of the State revenue service territorial institution, in which the taxable person is established, it received the" with the words "the State revenue service got it";
supplemented by the following paragraph 115: "Amendment 115 article 37 of this law, fixing the State revenue service officials decision to single-stage for appeal, at the moment when the State revenue service territorial authorities have completed those tasks and the referral of the Director-General of the State revenue service's particular departments, but not later than by 1 November 2009."
The law shall enter into force on July 1, 2009.
The Parliament adopted the law of 12 June 2009.
President Valdis Zatlers in Riga V. 30 June 2009 Editorial Note: the law shall enter into force by 1 July 2009.