Amendments To The Law "about Taxes And Duties"

Original Language Title: Grozījumi likumā "Par nodokļiem un nodevām"

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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, 11, 13, 15, no; Latvian journal, 2009, 200, 205. no; 2010, 91, 101, 131, 151, 157.., 178, 183, 206. no; 2011, 68, 80, 85, 169. no; 2012, 24, 50, 56, 109, 157, 186, 199, no. 203; 2013, 61, 92, 187, 194, 232. no; 2014, 6, 51, 119, 204, 189, 220, 214,. 257. no; 2015, 29, 68, 118 no). the following amendments: 1. Add to article 3, the second subparagraph with the sentence the following wording: "a specific tax law may entitle the Cabinet to set up a minimum rate of contribution for persons who are not subject to all social classes." 2. Supplement article 8 with the following paragraph 16: "16) tax of solidarity — a solidarity tax law." 3. in article 11, second paragraph: turn off paragraph 111, the words "and its renewal"; Add to part with 134 points as follows: "134) of the licensed corporation for supervising, which provides consumer lending services (annual fee)." 4. Supplement article 18 the first paragraph with the following paragraph 25: "25) regularly provide information to the enterprise register of the Republic of Latvia on the taxpayers intended to make tax audit (audit). Mutual exchange of information on taxpayers who are going to tax audit (audit), and the regularity of the information to be determined by the interdepartmental agreement concluded between the State revenue service and corporate registry. " 5. Supplement article 20 with the following paragraph 16: "16) tax of solidarity — the State revenue service and the State social insurance agency". 6. Chapter V by adding to article 22.2 of the following: ' article 22.2. Credit institutions and payment service providers of the information on suspicious transactions of the State revenue service provision (1) credit institutions and payment service provider, set payment services and electronic cash law 2 of the second paragraph of article 2, 3, 4, 7 and 8 (referred to in this article, a payment service provider) to find suspicious transactions of criminal money laundering and terrorist financing Prevention Act, also reported the State revenue service on such person that the residence (registration) in the country is the Republic of Latvia, the suspicious transactions that comply with the third paragraph of this article, suspicion in the signs in the field of taxation. Cabinet of Ministers sets the suspicion signs tax codes. (2) the report shall state revenue service to detect and prevent offences, resulting in reduced budget in the amount of tax payable or reimbursable budget increased from the amount of duty and liability provided for in this law or specific tax laws, as well as criminal offences of tax and charges comparable status and of fraud. (3) transaction suspicion signs in the field of taxation are: 1) the individual declares the income, revenue, savings, property, or the value of the Exchange with a suspicious origin; 2) this customer unusually large amount; 3) incoming transactions consists of many small amounts, but outgoing is too large amounts; 4) real estate purchase for obvious inappropriate price; 5) transaction no obvious legitimate purpose (or commitment to personal and business activities); 6) used in the transaction of forged documents; 7) suspicious transaction with electronic money; 8) the money is debited from your account immediately after its lending; 9) individuals in one or more transactions in the cash invested in a company, paid, or borrowed from other lending individuals 60 000 euro or more; 10) avoidance of taxes; 11) striking changes in balance sheet account (increased circulation, etc.); 12) client is the excessive number of accounts; 13) account activity generally consists of cash operations; 14) account is far from the residence of the customer; 15) client acts as a cover for another person's business; 16) deal is not typical of customer; 17) customer makes complex or unusual transactions (where the same or separate terms it is not clearly apparent economic or legal purposes); 18) uncertain origin of the funds used in the transaction. (4) finds suspicious transactions in accordance with the Crime of money laundering and terrorist financing prevention law created in the internal control system. (5) the report under the Crime of money laundering and terrorist financing Prevention Act, include the following information: 1) personal identification data (natural person: name, surname, personal code, a legal person, the name and registration number, as well as other provisions of the Cabinet of Ministers proposed identification data); 2 suspicious transaction) (planned, applied for, advise, or the, deferred), as well as the transaction description for the parties involved in the identification data and transaction amount, transaction, or a log of time, space and identity document copy transaction, if such document is a credit or payment service provider; 3) reasons why a credit institution or payment service provider believes the transaction is suspicious. (6) the cabinet shall determine the order in which the State revenue service provided in the first paragraph, specific messages about suspicious transactions and approve the message form. (7) information on suspicious transactions of the State revenue service stores for five years. (8) a credit institution and the payment service provider is not permitted to inform the person (the client), the true beneficiary, as well as other persons, excluding supervisory and control bodies, that is, details of the person (the customer) or the transaction (transactions) under the procedures laid down in this article. (9) the State revenue service shall take the necessary administrative, technical and organisational measures and provide in accordance with the procedure laid down in this article is the protection of the information received, to prevent unauthorised access to this information, as well as prevent its alteration, distribution or destruction. (10) national revenue, its officers and employees do not have the right to inform the individuals which are provided in the report, and the other persons that the State revenue service has delivered the first part of this article in the report. (11) the credit institution and the payment service provider, fulfilling the requirements of this article, the Crime of money laundering and terrorist financing Prevention Act subjects the proposed redress mechanisms, including the release of responsibility. " 7. Article 23: Express 5.2 part as follows: "(52) If the customs controls or tax administration administrative infringement of the decision in the case of adoption, or other competent authorities of the administrative decision in case of the infringement notification is that the customs controls or administrative violation found might affect the payment of taxes, duties or other duties laid down by the tax authorities during the month, but no later than three years from the date of the infringement shall be adopted : 1) decision on clarification of the duties and taxes in addition to the calculation or reduce the payment of tax levels, as well as the calculation of the money of this law article 29 the amount referred to in the second subparagraph. Late for the period of calculation of taxes, duties or other charges fixed maturity onset or date of the infringement, if the term of payment is not possible, until the day when the decision is taken on the duties of clarification; 2) decision to clarify with the taxes and fees imposed on taxable items and fines in accordance with paragraph 5.3. '; to supplement the article with 5.3 and 5.4 part as follows: "(53) if the tax administration concludes that the taxpayer uses the cash register, cash register, a hybrid system in a specialized device or machine to change the design or program, but it is not possible to determine the period within which the hidden or reduced taxes and fees the taxable object, and this object, the tax administration shall determine the reduced taxes and fees the taxable object to the basis of calculation based on the information in its possession, and shall recover the penalty of 100 percent. Comparing the fiscal cash register, cash register, a hybrid system, in which a specialized device or equipment recorded in the total amount of transactions in a specified period with the test findings, the tax administration shall calculate the proportion of transactions not registered. Reduced by taxes and fees the taxable object determines the proportion of transactions not registered for a particular cash register, cash register, a hybrid system, in which a specialized device or equipment in the total amount of transactions for the last 12 months or a shorter period if the taxpayer has begun or carried out the operation could not complete the 12-month period, taking into account the taxpayer's actions and the equipment of the recurrence of enrollment of the State revenue service in a single database (the registry). (54) the estimated payments in the taxpayer contribution budget within 30 days from the date of the decision on the duties or taxes and fees the taxable object updating. If, within that period, the taxpayer does not make payments specified in the decision, the delay calculation is reset from the date of the decision on the amount of refinement. " 8. Supplement article 26.1 with 3.1 part as follows: "(31) the State revenue service has the right to apply the first subparagraph of paragraph 3 above, the performance guarantee exclusion marks recording in the commercial tax, liquidation, reorganization of Executive and part owner, if the taxpayer for which the details in accordance with this law, article 18, first paragraph, 25, has made a change to the business register kept registers and the State revenue service has detected any of the following circumstances : 1) taxpayer's address matches the address of risk; 2) commercial register as a taxpayer's sole member or officer is the sole risk of the person; 3 tax audit) (audit) started to assess the reasonableness of the tax overpayment refunded; 4) tax administration in preparing an assessment of personal data, the risk of tax revenue, has established the facts of the taxable object, hiding or avoidance. " 9. in article 28.1: Supplement to article 4.1 part as follows: "(41), taxpayers can use electronic devices and equipment that comply with tax and other payment registration of electronic devices and equipment technical requirements and which the consistency check has been carried out. Electronic equipment and maintenance may be carried out in the operating Department, which has been established in compliance with regulations. "; to supplement the article with the sixth part as follows: "(6) the Cabinet of Ministers sets out procedures for the taking of electronic devices and equipment to test and certify their compliance with laws and regulations that determine the tax and registration of electronic devices and equipment technical requirements." 10. in article 34.1: Add to the first subparagraph of paragraph 3, after the words "cash register" with the words "hybrid" cash register; Add to article 2.1 part as follows: "(21) warning taxpayers about the suspension of economic activity, the State revenue service simultaneously is right: 1) prohibit the taxpayer to perform specific actions with a focus on tax evasion; 2) apply barring tax reorganization and liquidation. "; to complement the fourth paragraph 6 by the following: ' 6) the taxable year has again done the first part of this article, 2., 3., 4. the violations referred to in paragraph 1. " 11. transitional provisions be supplemented with 177 178 176, 179, and point as follows: "Cabinet of Ministers to 176.2016 January 30 issue of this law article 22.2, first and sixth part of the provisions. 177. Article 22.2 of this law, which determines the credit and payment service provider's obligation to provide information to the State Revenue Department for suspicious transactions, shall enter into force on 1 April 2016. 178. The Cabinet of Ministers by 2016 September 1, draw up and submit to the Parliament amendments to this law, intending to extend the obligation to provide information on suspicious transactions to the State revenue service also to the rest of the Crime of money laundering and terrorist financing Prevention Act subjects. 179. This law, article 18, first paragraph, paragraph 25, 26.1 article 3.1 and 4.1 of article 28.1 and sixth shall enter into force on July 1, 2016. " The law shall enter into force on January 1, 2016. The Parliament adopted the law 2015 November 30. The President r. vējonis 2015 in Riga on December 18.

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