The Saeima has adopted and the President promulgated the following laws: the law on value added tax in the value added tax Act (Latvian journal, 2012, 2013, 197 No; 27, 194, 232, 237. No; No 123; by 2014, 2015, No 42) follows: 1. Article 52: turn off paragraph 8 first subparagraph "b" section; turn off the first part of paragraph 25 of the "b" section; turn off the fourth paragraph 8, the words "and residential home management". 2. Replace the fourth subparagraph of article 84 of the numbers and the words "141., 142 and 143 article"., with numbers and words "141, 142, 143 and 143.1 article". 3. Replace article 92, first paragraph, point 6 of the numbers and the words "and article 141.143." with numbers and words "141., 143 and 143.1 article.". 4. Replace article 97 in the fifth part of the numbers and the words "and article 141.143." with numbers and words "141., 143 and 143.1 article.". 5. Replace the second paragraph of article 100, the number "20" with the number "50". 6. Replace article 109, point 4 of the fifth part of the numbers and the words "141., 142 and 143 article"., with numbers and words "141, 142, 143 and 143.1 article". 7. Replace the 124 in the fifth subparagraph of article numbers and the words "and article 141.143." with numbers and words "141., 143 and 143.1 article.". 8. Replace the third paragraph of article 129 of the numbers and the words "141.142.143, or article" with numbers and words "141, 142, 143 or 143.1 article.". 9. Article 137: Supplement to article 2.1 part as follows: "(21) laid down in this article, tax evasion and the input tax deduction arrangements has the right to apply for a registered taxable person to whom the previous tax year total value of transactions has reached 100 000 euros, but has not exceeded 2 000 000 euro and who provide residential home management services, case management services in a private home."; replace the third, fourth and fifth paragraphs the words ' in the first and second subparagraph with the words "and the number" for the first, second and part 2.1 "; replace the sixth paragraph, the words "in the second paragraph the words" and the number "in part" in the second and 2.1. 10. Supplement article 141 third with 3, 4 and 5 of paragraph by the following: "3) firewood, pieces of logs, branches, twigs or the like in the form of bundles; 4) wood chips and shavings, sawdust and wood waste; 5) sawdust and wood waste, agglomerated or not agglomerated in briquettes, pellets or similar forms, intended for use as wood fuel. " 11. To supplement the law with article 143.1 of the following: ' article 143.1. A special tax mode cell phone, Tablet PC, laptop and integrated circuit devices supplies (1) a tax on the second part of the supply of goods made domestically, the State budget pays the consignee, if the supplier and the recipient of the goods is registered taxable persons. (2) the first paragraph of this article shall apply to the procedure for the supply of the following goods: 1) mobile phones; 2) for Tablet PCs and laptops; 3) integrated circuit devices (including microprocessors and central processing units). (3) in the second part, the supplier of the goods referred to in the statement of the consignee of the tax bill, which specifies the value of the goods delivered without tax. (4) in the second part of the goods referred to in the recipient pays the supplier of the goods tax invoice value of the goods. (5) in the second part of the recipient of the goods referred to in the received items paid via cashless settlements. " 12. transitional provisions: replace paragraph 13 numbers and the words "in 2015 December 31" with numbers and the words "31 December 2016"; transitional provisions be supplemented by 23, 24 and 25 as follows: "23. Amendments to this law, article 52 paragraph 8 first subparagraph" b "section and paragraph 25 of the" b "section, the exclusion of the amended article 52 of this law the fourth paragraph under point 8, amendments to article 137 of this law to supplement and amendments of part 2.1 of this article, the third, fourth, fifth and sixth paragraph shall enter into force on July 1, 2016. 24. A registered taxable person is a residential home management service provider and which by 2016 July 1 to the end of this tax year wants to apply this law, article 137 of the first or 2.1 part shall inform the State revenue service until 30 June 2016, or when the application for registration shall be submitted to the State revenue service value added tax register. 25. Article 143.1 of the Act shall enter into force on 1 April 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.