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, no 1) the following amendments: 1. Add to article 11, the second subparagraph of paragraph 86 as follows: "86) on strategic trade expert certificate, proof of final uses, import certificates, delivery control certificate and strategic goods, export, import and transit licences." 2. To make the first paragraph of article 15, paragraph 3 of the following: "3) to submit to the tax authorities in tax law or specific statutory duty and informative declaration in written or electronic form of tax legislation within the time limits laid down. Taxpayers, except for natural persons who do not carry out economic activity, tax declarations and national revenue submitted in electronic form. Taxpayers, filing a State tax revenue and informative declarations in electronic form, using the State revenue service electronic declaration system; ". 3. Turn off the article 18, first paragraph, point 15. 4. in article 22: make the first part of paragraph 3 by the following: "3. this Act 18) of the first paragraph of article 8, 12 and 14, the thirteenth part of article 23, the second paragraph of article 24 and article 25 of the cases provided for in the first subparagraph."; Add to article 2.1 part as follows: "(21) tax administration official (employee) forbidden to disclose the taxpayer tax administrations created by the taxpayer of the tax revenue of the risk assessment, if it can limit disclosure to the tax authorities the statutory functions." 5. Make the fourth paragraph of article 23.1 as follows: "(4) the Person who provided the service or given security for which a State fee is payable, the previous month in cash the amount of fees collected by the State, not including it in your current account, including the State budget or local budget until next month's 15. date, if law is not specified in the shorter term." 6. Article 24: adding to paragraph 3 of the first paragraph with the following text: "the taxpayer is motivated application to the tax administration shall be submitted three days before the deadline for payment of enrolment. Legal persons that comprise the annual report, balance sheet and add the income statement for the first date of the month, preparing them according to the relevant annual reporting regulatory laws. If the emergency or the amount to be distributed in one type of tax in excess of 5000 lats, tax administration in relation to this duty is entitled to request by the taxpayer-owned property or a guarantee issued by a credit institution; " Add to article 1.1 and 1.2 of the part as follows: "(11) the tax authorities, by the first part of this article 1 and 3 of the application referred to in paragraph 1, shall assess the taxpayer's actual financial situation, as well as take into account the following factors: 1) or the taxpayer complies with the specific tax laws regulating certain current payments of tax payment deadlines; 2) or the taxpayer has been granted before the tax deadline extension, and whether the taxpayer has adhered to the decision on the grant of extension of time limits; 3) or the taxpayer to comply with the tax laws governing certain taxes and informational filing deadlines; 4) or the taxpayer cooperate with the tax administration; 5) or the last tax audit (audit) the taxpayer has not been established. (12) If a taxpayer does not comply with the decision on the grant of extension of time limits, the tax authority has the right to annul the decision on the extension of payment. " 7. Article 25: Add to the introductory part of the first subparagraph following the words "the Director-General of the State revenue service" by the words "or territorial Deputy Director"; adding to the fifth subparagraph of paragraph 1, after the words "the Director-General of the State revenue service" by the words "or territorial Deputy Director". 8. Article 32: in the fourth paragraph, replace the number "100" with the number "70"; make the fifth part of the introductory paragraph as follows: "the repeated violations of the tax violation shall be deemed to meet all of the following characteristics:"; replace the fifth subparagraph of paragraph 1, the word "complete" with the words "is complete, and the infringement was committed"; adding to the fifth subparagraph of paragraph 2, after the words "become the undisputed" with the words "or has appealed to the Court"; turn off the sixth; replace the seventh paragraph, the number "150" with the number "100". 9. To supplement the law with article 32.3 of the following: ' article 32.3. Responsibility for tax repayable to the budget, about unfounded augmentation (1) If a taxable person, the tax break laws, unduly increasing the budget in the amount of tax to be repaid (from budget receivable tax increase), the tax administration tax audit (the audit) as a result of unduly increase from budget receivable tax levels, as well as the calculation and for good budget from taxpayer levied fines that determined in accordance with this law If a particular tax law does not provide for other fines. (2) If the budget of the repayable tax increase does not exceed 15 percent of the excess amount of tax declared, penalties are down 30 percent from the unreasonable increase from budget receivable amount of tax. (3) If the budget of the repayable tax increase over 15 percent of the excess amount of tax declared, penalties are down 50 percent from the unreasonable increase from budget receivable amount of tax. (4) If the tax administration tax audit (audit) finds that the taxpayer has unduly increased from budget receivable amount of taxes, thus making repeated tax violations, the fine is set at 70 percent of the increase in unjustified from budget receivable amount of tax. (5) If a taxpayer, who is already committed repeated violations of tax, within a period of three years shall be one or more of the same tax, for each of the tax audit (audit) found the following violations of tax penalties are imposed on the 100 percent increase in unjustified from budget receivable amount of tax. (6) on tax infringement of this article fourth and fifth subparagraphs shall be deemed infringement which comply with all this law article 32 referred to in the fifth subparagraph of the signs. (7) interest payable 30 days from the day of receipt of the decision of the tax administration of the calculated penalty. (8) If, within three months from the day of receipt of the decision of the tax administration of the calculated interest, the taxpayer does not deposit this amount into the budget and the finance charge date is not extended this Law 24 in accordance with the procedure laid down in article, the tax authority may submit to the Court in the insolvency process application for taxpayer's insolvency proclamation. " 10. Supplement article 33.3 with the fifth paragraph as follows: "(5) the tax imposed by the Administration (calculated) residual penalty reduced to 65 percent in the following cases: 1) if the taxpayer interest is calculated in accordance with article 34 of this law; 2) if the taxpayer's interest calculated in accordance with the law "on State social insurance" the first paragraph of article 16.1. " 11. Replace article 34, paragraph 1, the words "the amount of tax payable to" with the words "tax, calculated from the date on which the person was required to register as a taxable person". 12. in article 34.1: turn off the first part of the fourth sentence; replace the second paragraph, the words "special tax audit or, for which criminal responsibility,-the economic activities financial audit" with the words "tax audit (audit)"; to supplement the article with the fourth and fifth by the following: "(4) If a special examination is a decision on tax audit (audit) of the offending law, registered in the companies register in registers, the State revenue service informs the company register of the offending law suspension. Then the decision on tax audit (the audit) as a result, the State Revenue Service decides on legislative renewal of the offending actions and inform the business register. If the tax audit (audit) found that violators of the laws actually do not carry out economic activities, unreachable or avoid tax audit (audit), the State Revenue Service decision on legislative renewal of the offending actions are not accepted. (5) decision to warn about offending the law departments of the suspension, if the violation will be found repeatedly, or the decision on the violators of the laws (or its departments, in which the violation occurred) the suspension of the opposition or appeal shall not suspend the execution. " 13. transitional provisions: Supplement point 22 following the words "the Director-General of the State revenue service" by the words "or territorial Deputy Director"; turn off 34; Add to paragraph 88, after the words "the Director-General of the State revenue service" by the words "or territorial Deputy Director"; transitional provisions be supplemented with 97.99.98, and 100 points by the following: "the application of this law, 97. Article 15, first paragraph, point 3 until January 1, 2011, in electronic form submitted tax declarations and information is considered to have been filed within the time limit, if the State revenue service territorial institution, in which the taxable person is established, it received five days after the legal deadline. Amendment 98 article 15 of this law, the first subparagraph of paragraph 3, the obligation to submit tax declarations and information in electronic form in relation to public institutions and enterprises which capital belongs to the State or the municipality or the State and the municipality, shall enter into force on 1 January 2009, but for other taxpayers, except for natural persons who do not carry out economic activity, – January 1, 2010. 99. The taxpayers whose registered office or place of residence is located in the declared administrative territory that does not have internet access infrastructure territorial coverage, have the right to submit tax declarations and information in written form until January 1, 2011. 100. This law, article 22, part 2.1 enter into force simultaneously with the amendments to individual data protection in article 15 of the law, which provides for the prohibition on disclosure of information of public interest determination for taxation. "
The Parliament adopted the law in 2008 on January 31,. President Valdis Zatlers in Riga V 2008 February 19