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. no; Latvian journal, 2006, nr. 183) the following amendments: 1. To complement article 8 with the following paragraph 11: "11) electricity tax, electricity tax law."
2. the second paragraph of article 11:16 be expressed as follows: "the examination of the application 16) the breeder's rights, for the protection of the rights of the breeder and of the registration of the license agreement the State plant protection service;";
Add to 51 after the words "the Republic of Latvia" with the words "a Hunter and hunting exams and head for the game calculation for damage";
Add to part with 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 78, 77, 79, 80, 81, 82, 83 and 84 the following: "an application for evaluation of 65) personal registration or changes the subject to plant-health checks on plants and plant products circulating in the registry of parties, for consideration of the application of the person for the inclusion of wood packaging marker, on the registration of plant protection products and the maintenance of the register of plant protection products;
on the application of the evaluation of 66) for the registration and personal changes to Seed growers and seed merchants in the register;
67) for maintenance of the variety, the evaluation of the application for inclusion of the variety and the extension of the maintenance of plant catalogue of Latvia;
the evaluation of application 68) authorisation for the marketing of seed and seed potatoes using the material not obtained by the organic method of agricultural production;
69) for a permit for the import of fertilisers or trade;
70) on breeding law of persons subject to the qualification certificate, for the purpose of animal and herd registration and animal identification required for the service of documents;
71) on the issue of the transport-feature food;
72) on the registration of dogs, who trained to attack humans;
73) for permission to use animal experiments and training;
74) carrier licence for the animals;
75) on the issue of the transport-feature for the transport of animals;
76) authorizing the collection of wild animals for the establishment and functioning;
77) on circus animals, animal training, and training in the circus venue register number of the place of registration;
78) on agricultural land transformation in the preparation of the document;
79) about the statutory mežsaimnieciskaj activities;
80) on social services provider and its duplicate registration certificate is issued;
81) the quest of the insolvency practitioner's qualification;
82) on the insolvency practitioner certificate of extension of the duration;
83) for external data processing system for the accreditation of Auditors;
84) about external data processing systems auditor accreditation extension, the issue of duplicate licence and renewal of accreditation. "
3. in article 18: replace the first part of the second sentence of paragraph 7, the words "checking out the promoters request, after criminal proceedings" with the words "tax audit (audit) uses criminal force" submitted materials;
off in the third paragraph, the words "tax audit (audit) carried out by request of the promoters of the criminal proceedings or tax administration".
4. Supplement article 20 with the following paragraph 11: "11) electricity duty — the State revenue service."
5. in article 22: replace the words "in the first paragraph of this article" with the words "the second paragraph of this article";
to supplement the first part of paragraph 3 with the following: "3) article 16 of this law 8, 12, 14 and 15, 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 the second subparagraph of paragraph 4, after the word "authorities" with the words "as well as a sworn court bailiffs ';
turn off the second part of paragraph 6;
make the third paragraph as follows: "(3) the first paragraph of this article, the information on the taxpayer's tax liability in cases where the debt is determined on the basis of the decision of the tax administration tax audit (audit) the results are disclosed after the relevant decision has become the undisputed or has appealed to the Court.";
to make a fifth by the following: "(5) the information that the second paragraph of article 5 in the case specified in paragraph shall take place in accordance with the public administration of cooperation laid down in the framework or, if the information exchanged between the subordinated authorities, — in accordance with the internal laws, indicating the amount of information to be provided by the issuance, use and handling procedures in accordance with the applicant's submitted reasoning."
6. in article 23: replace the second sentence of the first subparagraph, the words "where the facts of counterfeiting, fraud or other criminal activities" with the words "If a initiated criminal proceedings for fraud, document forgery, evasion of taxes and the payment of the installment of comparable status or other criminal offences, which may affect the determination of the amount of duty";
turn off the fourth paragraph, the words "or tax audit (audit) are carried out at the request of the promoters of the criminal proceedings".
7. Express article 25.1 the following: ' article 15.6. Delete the excess tax overpayment tax amounts after the taxpayer has been eliminated and excluded from the taxpayer's registry, delete: 1) to the State budget in favour of the whole or part of the tax overpayment, the State revenue service, Deputy Director-General or head of the territorial authorities;
2 municipal budgets in favour of) real property tax overpayments – the local authorities concerned. "
8. Article 30 of the expression as follows: "article 30. Cash usage restrictions (1) taxable persons, except persons who are sole proprietors, each month until the 15th day to the Cabinet in the order declared all previous month mutual cash transactions made (regardless of whether the transaction occurs in a single operation or in several operations), the sum of which exceeds 3000 lats. Taxpayers, excluding natural persons, who are not sole proprietors are not allowed to perform transactions in cash exceeding 10,000 lats (regardless of whether the transaction occurs in a single operation or in several operations).
(2) the first paragraph of this article use the cash limit does not apply only to vessels and aircraft aģentēšan aģentēšan companies, as well as the international road transport and freight forwarding company to perform international transport and freight forwarding business. The company said the Cabinet in accordance with the procedure laid down in the first subparagraph the period prescribed shall declare the month of business, which made a total of more than 10 000 lats.
(3) the provisions of this article shall not apply to: 1) services of credit institutions;
2) cash payments-credit institutions referred to in the first paragraph of the participants the transaction accounts.
(4) Retail transactions in the provisions of this article apply only to the purchaser of the goods.
(5) payments for services that law duly provides Road Safety Directorate, the provisions of this article apply only to recipients of services. "
9. Turn off the article 34 paragraph 2 bottom-point "b".
10. transitional provisions be supplemented by 88, 89 and 90. paragraphs by the following: "88. If (the company) against the company, affiliate, or subsidiary of that chapter in accordance with the applicable procedures of entry into force of the Act, the provisions of chapter II of the relevant time limit for recording in the commercial register is not logged and for which the winding-up decision is taken, their claims to the commercial register authority — the enterprise register of the Republic of Latvia — have applied only the tax administrations and this claim total not exceeding 5000 lats, tax arrears are deleted on the basis of the commercial institutions: the enterprise register of the Republic of Latvia: submission and administration of taxation certificate of tax debts each tax form of the principal sum, the increase demanded unless the money, and the late penalty. State budget full or partial tax debts ieskaitāmo deletes the Director-General of the State revenue service, but the local government budgets in favour of tax debts, the local authorities concerned.
89. Article 23 of this law a duty referred to in the third subparagraph of the audit (audit) the limitation does not apply where a tax audit (audit) are underway at the request of the promoters of the criminal proceedings or the tax administration has received the request of the promoters of the criminal proceedings on tax audit (audit) until 1 January 2007.

90. the amendment of article 29 of this law the second part does not apply to the amount of the fine, which is due to occur by 31 December 2006. "
The law shall enter into force on 1 January 2007.
The Parliament adopted the law of 19 December 2006.
State v. President Vaira Vīķe-Freiberga in Riga, December 29, 2006, in the Editorial Note: the law shall enter into force by 1 January 2007.