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, 100, 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. Supplement article 1 to 32 as follows: "32) operating mode — the European Parliament and of the Council of 20 December 2006, Regulation (EC) No 1893/2006 establishing the NACE Rev. 2. statistical classification of economic activities, as well as amending Council Regulation (EEC) No 3037/90 and certain EC regulations on specific statistical domains (text with EEA relevance) (NACE Rev. 2) classification of taxable (other than natural persons who do not carry out economic activity) type of activity with the largest proportion in the total turnover of the tax year. Taxpayers, who started business operations, operating way determined by the planned turnover indicators. " 2. Replace article 2, first paragraph, the words "as well as the issues of taxes and levies of the decisions taken by the opposition and appeal procedures" with the words "matters of taxes and levies of the decisions taken by the opposition and appeal procedures, as well as the State revenue service and credit information Office for additional duties of natural persons in the processing of data, if you provide information about an individual's income". 3. Replace the second paragraph of article 7, the words "administrative act shall be deemed to have been notified on the second working day after it" with the words "the State revenue service issued the administrative act (also not favourable administrative act) and other decision documents and information, the taxpayer is deemed notified on the second working day after it". 4. in article 15: to complement the first part of paragraph 15 with the following: "15) through the State revenue service electronic declaration system until May 1 to submit a tax administration information for the previous taxation year, if the operating mode of the previous tax year has changed and does not correspond to the information provided, the tax administration. Taxpayers, who started business operations, information shall be submitted within one month of registration of economic activities of the enterprise register of the Republic of Latvia or in the State revenue service. "; to supplement the article with a fifth by the following: "(5) the suspension of the commercial law section in case XIV1 does not relieve the taxpayer from this article first and third duties set out in part." 5. Supplement article 16 of point 11 and 12 as follows: ' 11) to request a refund of the overpaid State fees or diversion current tax payments to cover three years from the date when the person has been issued a written opinion, which provided service or given collateral, or the entry into force of the Court or the judge's ruling on government fees refund; 12) request incorrectly paid (payment was made, but the transaction is not carried out, or the service not provided) State fees refund or rerouting the current tax payment incurred within a period of three years from the date on which the duty has been paid. " 6. in article 18: to supplement the first part with the following paragraph 24: "24) provide credit information Office of the State revenue service information about natural persons income 22.1 article this law laid down in the first subparagraph."; to supplement the article with the seventh and eighth by the following: "(7) of the first subparagraph of this article 24 provision of information set out in the credit information Bureau is a free service. The Cabinet of Ministers shall determine any credit information Office of the State revenue service, require the first part of this article, paragraph 24, the callable information required and the amount of information to be released, its content and procedures as well as provide service fees and payment arrangements. (8) the cabinet shall determine the order in which the individual from the State Revenue Service requesting information about its income, as well as appearing to be served and the amount of information, content and delivery. "
7. Add to article 22, the second part of paragraph 7 as follows: "this law, article 7) 22.1 laid down in the first subparagraph in the case of the credit information Office."
8. Supplement to chapter V, article 22.1 as follows: "article 22.1. Information about an individual's income to provide credit information Bureau (1) the State revenue service is authorized to provide any information in its possession about an individual's income for the Office for the transfer of credit information, without changing its content, credit information users — the Corporation (the subsidiary), the Republic of Latvia is entitled to make the person lending or special permission is received (the licence) consumer lending service, — these individuals as potential or existing credit information user's client creditworthiness evaluation or your credit risk management. Information to be provided under the credit information Bureau submitted a reasoned request and to the extent therein, which may not exceed under this Act in the Cabinet of Ministers issued the rules. (2) If it is established that the data State Inspectorate decided on credit information Bureau issued the suspension or withdrawal of the license, the State revenue service in the first part of the provision of the information specified in suspended or terminated from the day following publication of the decision concerned data State Inspectorate's website to the renewal date. (3) the credit information Bureau as a curator has the following additional responsibilities: 1), to request and receive information after the user's credit-corporations (affiliates) that the Republic of Latvia is entitled to make the person lending or special permission is received (the licence) consumer lending for a service, request; 2) make the request only if there is a user of credit from credit information Office law article 18 legal basis laid down in the communication of the information; 3) put the information credit information concerned user, without altering its content; 4) process personal data according to the intended purpose and to the extent required; 5) enumerate and save information for each: a) a request for information to the Office for credit information, credit information by user, (b)), which request credit information Office made the State revenue service, c) where the information received from the State revenue service, d) where information is passed to the user credit data; 6) ensure physical protection of personal data laid down in article 15, the data subject's rights regarding the transfer of personal data by the State revenue service has provided a credit information Bureau; 7) provide individual data protection act article 9, first paragraph, the provision of information in the data subject ". 9. Replace article 41 in the sixth part numbers and the words "1.1" or fifth with numbers and words "1.1, fifth or 5.2 share, or according to the natural resources tax law article 31." 10. transitional provisions be supplemented with paragraph 172 and 173. by the following: "172. Amendment of article 2 of this law in respect of the State revenue service and credit information Office for additional duties of natural persons in the processing of data, article 18, first paragraph, paragraph 24, and the seventh and eighth part, article 22, second paragraph, point 7 and 22.1 article shall enter into force on March 1, 2016. 173. The Cabinet of Ministers by 2016 January 1 issue of this law article 18 in the seventh and eighth on the terms. " The Parliament adopted the law 2015 on September 17. The President of the Parliament instead of the President i. Mūrniec Riga 2015 on September 29.