Amendments To The Law "on The State Revenue Service"

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

Read the untranslated law here: https://www.vestnesis.lv/ta/id/177090

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) follows 1. the second paragraph of article 4: off, second sentence;
make paragraph 8 by the following: ' 8) propose or request to propose disciplinary proceedings against any State Revenue Service Officer, shall take a decision, proceedings may impeach any State revenue service official from the Office for a while, but no longer than up to the start of execution of disciplinary actions, maintaining a month salary bonus for special service rank and social guarantees, and can also take over any State revenue service territorial institution Director's proposed disciplinary proceedings; "
Replace paragraph 14, the word "share" with the word "common";
Replace paragraph 15, the word "common" with the word "common";
Add to part with the 16 and 17 the following: "16) on the basis of the Member States of the European Union and the countries with which it has concluded and the Parliament approved for the international treaties for the avoidance of double taxation and the prevention of tax evasion, the tax administration (competent authorities), shall decide on the request of the foreign tax administration (competent authorities) the participation of the representatives of the tax administration processes in the Republic of Latvia;
17) authorizes the State revenue service officials to get information and exchange purposes, based on European Union law or international treaty approved by the Parliament, to participate in the administration of taxes in other countries. "
2. in article 5, second paragraph: Add to part with point 4.1 as follows: "41) requires any State revenue service territorial authorities subject to the tax, customs duty and other national or European Union defined minimum payment in accordance with the laws and regulations on customs borders paid, tax calculation (toll) and payment of taxes (duties) of the audit (audit) under the Director-General of the State revenue service or main Customs Administration Director's mandate;"
supplemented with paragraph 8 by the following: ' 8) proposes disciplinary, against any of the territorial authorities, the official decision by the disciplinary, can impeach any officer of a territorial authority in the Office at the time, but no longer than up to the start of execution of disciplinary actions, maintaining the monthly salary premium for special service rank and social guarantees. "
3. in article 8: Express (4) as follows: "4) makes recommendations to taxpayers about the tax returns and perform tax payments, accounting, bookkeeping, tax payers as well as other informative nature of the recommendations in the field of taxation;"
turn off 6.2;
make the following paragraph 11: "11) after the criminal proceedings on the basis of the request of the applicant submitted documents and tax information, tax calculation, and gives its opinion on the budget of the promoters of criminal damage [in unpaid budget tax (duty) and national down payment];".
4. in article 10: make the first part of paragraph 1 by the following: "1) presenting the service card and higher officials of the authority, to attend to legal or natural persons own or using them in existing areas and premises on which the economic activity is carried out or which are associated with revenue generating to another legal or natural person, make them tax control measures, as well as free to visit the State administration and local authorities. Deciding on the authorisation referred to in this paragraph of the official issue of his rights to tax control, assessed the possible individual fundamental limitation, proportionality is; "
replace the first subparagraph of paragraph 3, the words "the State budget and local budgets, as well as in special State and local budgets" with the words "State and local government budget (in general or the special budget)";
Replace paragraph 5 of the second paragraph, the words "the State budget or local budgets, as well as in special State and local budgets" with the words "State and local government budget (in general or the special budget)";
to make the second part of paragraph 9 by the following: "9) decide to repay the overpaid or non-contentious order State or municipality budget (in general or the special budget) incorrectly credited the State taxes (recovered), and the associated fee payments, as well as a down payment;";
Add to paragraph 10 of the second paragraph, after the words "tax return" with the words "and informative declaration";
Supplement to the sixth article by the following: "6. If taxpayer tax audit (audit) during the change of registered office or residence of the declared and with it a change in the controlling of the State revenue service territorial institution, the decision on tax audit (audit) in addition to the budget should result in the establishment of the payment of the State revenue service territorial institution official, which is controlled by the taxpayer were tax audit (audit) on opening day."
5. Add to the title of Chapter 3, after the word "the" with the words "of officials (employees)".
6. Article 13: Add to the name of the article after the word "the" with the words "of officials (employees)";
to complement the second paragraph after the word "officials" with the word "(employees)";
adding to the third paragraph with the words "as well as the right to carry out any of the State revenue service territorial authorities subject to the control of the taxable person administered by the Customs authorities of the territorial tax (duty) the calculation and payment of taxes (duties) of the audit (audit)";
to complement the seventh subparagraph after the word "officials" with the word "(employees)".
7. Supplement article 17, the first paragraph with the following paragraph 11: "11") in respect of the person is not a disciplinary action remained in effect that at a certain time prevents occupy the post of officials. "
8. Express article 20 the third paragraph as follows: "3. the State revenue service officials to determine wages, bonuses for special service rank, exercise of the increased intensity of work conditions, service duties with the service dog, about the work of special circumstances associated with increased risk of safety or health officials, working under conditions of elevated responsibility, absenteeism and employees or officials of vacant posts (labor) duties in addition to direct job."
9. To supplement the law with article 20.1 the following: 20.1 "article. Benefits and compensation of the State revenue service official that duties carried out abroad liaison status 1. State revenue service's official liaison officer may be sent abroad on official duty.
2. At a time when State Revenue Service Officer (liaison officer) in accordance with the Director-General of the State revenue service's decision to perform duties outside the Republic of Latvia, in addition to their wages and benefits set out in this Act is entitled to receive the following benefits: 1) salary allowance for service in a foreign country;
2) allowance for the spouse's residence in a foreign country;
3) allowance for the child's stay in a foreign country;
4) allowance for the purchase of household equipment, moving to the place of employment abroad;
5) benefits the service needs to be used to cover travel expenses.
3. At a time when State Revenue Service Officer (liaison officer) in accordance with the Director-General of the State revenue service's decision to perform duties outside the Republic of Latvia, he compensates for the following expenses: 1) apartment rent and utilities;
2) apartment lease contract-related expenses;
3) child's school and pre-school;
4) travel and removal expenses;
5) health insurance and insurance against accidents.
4. The second and third subparagraphs above benefits and compensation and costs order in the place of the service-specific conditions in a foreign country is determined by the Cabinet of Ministers.
5. The second and third subparagraphs the said benefits and compensation shall be exempt from the statutory taxes and other mandatory payments. "
10. Add to article 22 with the fourth paragraph by the following: "4. The State revenue service's order issued in accordance with this law, article 10 paragraph 4, second subparagraph, shall enter into force when it is notified to the relevant financial institution or credit institution. The challenge of this order or appeal shall not suspend its activity. "
11. Express article 24, paragraph 2 as follows: "2) own revenue from fees for services rendered."
12. Article 25: to supplement the first subparagraph following the words "service card" with the words "a description and sample of which is determined by the Cabinet of Ministers";
make the second paragraph by the following:

"2. the customs officials are given ranks, titles, which was granted, and the subtraction of the lower order is determined by the Cabinet of Ministers.";
to make the fourth subparagraph by the following: "4. the financial police officials are assigned ranks, titles, which was granted, and the subtraction of the lower order is determined by the Cabinet of Ministers."
13. transitional provisions: replace paragraph 20, the word "salary" with the word "salary";
Add to transitional provisions 22 the following: "this law 22 to new article 25 of the second and fourth parts of the Cabinet of Ministers referred to the entry into force of the day, but no longer than up to 2008 December 1, applicable to Cabinet 1 February 2005 rules No 76" rules on Customs officers ' ranks ' and the Cabinet of Ministers of 13 February 2007, the Regulation No 122 "regulations on the State revenue service, the financial police ranks of officials" in so far as they do not conflict with this Act. "
14. Add to the informative reference to European Union directive with the following version of paragraph 9: "9) Council of 16 November 2004, Directive 2004/106/EC amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in respect of direct taxation, certain excise duties and insurance premiums, taxation and Directive 92/12/EEC on the General arrangements for products subject to excise duty and on the holding of such goods , and surveillance. " The law adopted by the Parliament in the June 5, 2008. President Valdis Zatlers in Riga V 2008 June 20