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/193006

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, no. 2) the amendments are as follows: 1. Article 1: Add to paragraph 23, after the words "tax declaration" with the words "or by the tax administration shall be calculated in the case where the taxpayer tax returns and declarations specified in the periodic tax payment shall be made after receipt of the notification of the tax audit (audit) started";
Add to article 27 the following: "27) data compliance check — check the tax administration, which assesses the taxpayer submitted tax declarations presented information and the relevance of the information to the tax authority information and regulations. Data consistency checks performed on the premises of the tax administration, without requiring from the taxpayer's economic justification documents. "
2. Supplement article 23 with 5.1 part as follows: "(51) data compliance check shall be carried out within three years of the legislation set out in the terms of payment. Data consistency checks during the Declaration of taxes or the content found between the taxpayer and the tax information provided the information of the Administration, the tax administration shall inform the taxpayer, a statement of the specific identified non-compliance with the invitation within 30 days from the date of receipt of the notification to submit tax administration tax returns or information or clarification of the Declaration eligibility not found a reasonable explanation. If the taxpayer does not resolve within the time limit set in the notice, the tax authority shall take a decision on the conformity of the data the results of the inspection, which is carried out in the budget or the conversion of amounts to be repaid shall be determined in favor of the budget the tax amount recovered (the difference between the Bill and declared the results of the evaluation of conformity of the data in a specified amount of tax) and calculates the delay money article 29 of this law provided for in the second subparagraph the amount for the period of the declared amount of tax payment term up to the date of adoption of this decision. The decision, in addition to the calculated tax amount and late payment of contributions to the budget of the taxpayer within 30 days from the date of receipt of the decision. If within this period the taxpayer does not make payments specified in the decision, the delay calculation is reset from the date of the decision on data compliance check results. "
3. Article 30: adding to article 1.1, 1.2 and 1.3 of the part as follows: "(11) in the first part of this article in the cash limit, as well as cash transactions reporting obligations also apply to the natural persons that are registered in the State revenue service as an economic operator and make cash transactions in economic activities.
(12) a taxpayer, other than persons that are sole proprietors or not registered in the State revenue service as an economic analyst, wholesale only carried out non-cash settlements (including payment cards).
(13) the taxable person dealing with wholesale and retail trade in one room, only carried out non-cash settlements. ";
to make the fourth subparagraph by the following: "(4) Retail transactions in the first and second part cash limit, as well as cash transactions reporting obligation applies only to the purchaser of the goods. ';
to supplement the article with the sixth part as follows: "(6) for the application of this article shall be considered to be the wholesale selling goods in the name of the economic operator, production or resale activities. The application of this article on the retail sale of goods to be considered as final consumption or use. "
4. Express article 33.2 as follows: "article 33.2. Taxpayer's rights to clarify the tax administration tax declaration submitted (1) a taxpayer has the right to specify the tax declaration and submitted a budget reduced the tax amount and the related delay for a period from the tax amount, the terms of payment set out in the tax law, up to the date of payment. The taxpayer on the basis of tax returns, payment of revisions in the missing tax amount and the related delay money article 29 of this law provided for in the second subparagraph shall, to the extent that the period of payment of the amount of duty time limits for specific tax act until the date of payment.
(2) if the taxpayer shall submit the periodic tax declaration and missing tax amounts and related late payments made to tax audit (audit) started the day after it received notice of the tax administration tax audit (audit), in addition to the first part of this article, the tax administration shall apply a penalty of 10 percent of the reduced tax amounts. Fine contributions in the budget to tax audit (audit) launch day. "
5. Article 34 be expressed as follows: "article 34. Responsibility for the conduct of the economic activities without registering as a taxpayer, and other tax offences (1) If a legal person or natural person registered as an agent of economic activity, economic activities without registering as a particular taxpayer, or within 30 days after the tax deadline did not submit tax laws for tax declaration, tax administration as well as the required economic and accounting documents, without which the tax administration officials (employees) can not determine the amount of tax payable then the tax administration to make a tax audit (audit), calculated and good for the budget from taxpayer shall recover the tax calculated for the tax period from the date on which the person was required to register as a taxable person, a certain delay money article 29 of this law the second part and set a penalty of 100 percent of the budget payable tax amounts.
(2) If a natural person carrying out economic activities without registering as a taxpayer, within 30 days after receiving the notice of tax administration with a reminder of the economic operator registration status: 1) registered in the register of taxable persons of the tax and submit statutory tax declaration for the tax period in which economic activity was carried out, the calculated tax declarations, but in time the outstanding tax in the budget of the day When the person was supposed to register as a taxable person, the delay is calculated the money article 29 of this law the second part set in;
2) register as a taxpayer, but does not tax the statutory tax declaration for the tax period in which economic activity was carried out, by the tax administration tax audit (audit), calculated and good for the budget from taxpayer shall recover tax, calculated from the date on which the person was required to register as a taxable person, the delay money article 29 of this law the second part and set a fine of 50 percent of the budget payable tax amounts;
3) do not register as a taxable person and does not tax the statutory tax declaration for the tax period in which economic activity was carried out, by the tax administration tax audit (audit), calculated and good for the budget from taxpayer shall recover tax, calculated from the date on which the person was required to register as a taxable person, the delay money article 29 of this law the second part and set a penalty of 100 percent of the budget payable tax amounts.
(3) if the individual who made the previous tax period, but was not registered economic activity no longer carry an economic activity, is presented by the tax laws for tax declaration for the previous taxation period in economic activity, the calculated tax declarations, but in time the outstanding tax in the budget from the date on which the person was required to register as a taxable person, the delay is calculated the money article 29 of this law the second part set in.
(4) If it is not possible to determine the size of the tax, the tax administration shall determine the taxable base and the amount of tax on the basis of calculation under the taxpayer-owned property or capital appreciation or tax authority for information.

(5) in the first subparagraph and second subparagraph, points 2 and 3 in the cases referred to by the tax administration: 1) at the request of the Ministry, municipalities and other institutions refer to the taxpayers ' permission (license) from the practice;
2) credit and the State joint stock company "Latvijas Pasts" stops the release of funds and transfers of tax payer's account until you receive a written revocation of the tax administration or court order;
3) otherwise applicable law certain penalties. The tax administration has the right to submit the material to the relevant national authority in criminal proceedings. "
6. transitional provisions be supplemented with paragraph 111 and 112. by the following: "111. Until 30 June 2010 tax administration decisions on data compliance check results shall only be accepted as regards the value added tax return include the updating of the amounts.
112. Article 30 of this law, 1.1, 1.2, 1.3 part, amendments to the fourth and sixth paragraph shall enter into force on July 1, 2009. "
The Parliament adopted the law of 21 May 2009.
President Valdis Zatlers in Riga 2009 g. on 9 June, the Editorial Note: the law shall enter into force with 23 June 2009.