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., no. 13; Latvian journal, 2006, no. 154) the amendments are as follows: 1. Article 1: turn off paragraph 1, the words "the principal sum increment of money";
Supplement 1, second sentence, after the words "mandatory contributions" with the words "as well as the customs duty and other charges having equivalent effect laid down directly applicable European Union legislation on customs matters";
Replace in paragraph 2, the word "business" with the words "business activities";
turn off point 7;
Add to paragraph 11, after the word "amendment" with the words "to continue";
make the following point 12: ' 12) tax debt capitalization — increasing the share capital of a capital company for the amount of the tax; ';
make 14 the following: "14) tax or fee payment-conscious providing false information in tax returns, tax return, statement or information in tax administration and control of the necessary information requested, tax incentives, benefits and application of discount or any other deliberate act or omission, which taxes or fees are not paid in full or in part;";
Replace paragraph 16, the word "minimum" with the words "specified";
Express 18 as follows: "18) related parties: two or more natural or legal persons relating to the contract or group of such persons or groups of such persons or representatives, if there is at least one of the following circumstances: (a) they are mother and daughter) of a company or cooperative society, (b) one company) or cooperative society shares the second society is from 20 to 50 percent and this mother and daughter company or cooperative society is not a majority vote, c) more than 50 percent of the share capital or commercial companies or cooperative society shares in each of these two or more companies or cooperatives owned or contracted or otherwise has decisive influence on these two or more companies or cooperative societies (the majority of) the same person and that person's relatives to the third degree if the person's spouse or affinity with that person in up to the second degree, d) more than 50 percent of the share capital or commercial companies or cooperative society shares in each of these two or more companies or cooperatives owned or contracted or otherwise has decisive influence on these two or more companies or cooperative societies (majority) more, but not more than 10 vie and the same persons of Albania , e) more than 50 percent of the share capital or commercial companies or cooperative society shares in each of these two or more companies or cooperatives owned or contracted or otherwise has decisive influence on these two or more companies (the majority of) the company or cooperative society, in which a natural person (or the person's relatives to the third degree, or that person's spouse or the person existing affinity up to the second degree) owns more than 50 percent of the share capital or part the value f) the same person or the same persons are the majority of this company or cooperative society boards (run institutions), g) in addition to the agreement between the parties concerning the specific transaction in any form is an agreement (including an agreement that is not made known to the public) of any unforeseen additional remuneration or these commercial companies or cooperative societies do other concerted practice to reduce taxes; "
Add to article 19, 20, 21, 22, 23, 24, 25 and 26 as follows: "19) tax return-tax administration to be the taxpayer's tax return (including the annexes), review, tax calculation, message or statement must appear in the budget and taxes payable from budget receivable amount of duty;
20) informative declaration, to be submitted to the tax administration tax reports (including the attachments) and notices containing information which, according to the requirements of the tax law, the taxpayer is obliged to provide the tax authority or other person, as well as other tax used to calculate the information for the specific tax laws, but that the taxpayer does not raise tax payment obligations or entitled to receive a tax refund from the budget;
21) tax fraud — the offence (action or inaction), which is in violation of this law, the relevant tax laws and other regulatory taxation regulations and rules of the European Union and for which responsibility is provided for;
22) — late interest payment of taxes, fees and fines payment time delay;
23) penalties, mandatory payment imposed on the tax audit (the audit) as a result of budget reduction in the amount of tax payable or refundable tax from the budget increase of the amount of the tax administration or submitted in the tax declaration be submitted;
24) Department: legal persons or arrangements or contract based natural and legal persons or their representatives (other people's) territorial distinction between economic entity whose location is carried out in economic activities in the Republic of the Lats was or beyond. The Department does not have the status of a legal person;
25) joint international inspection, according to parliamentary approved transnational or European Union laws by prior agreement of at least two of the national tax administration of independent tax audit (audit) in respect of the taxpayer do you tax payment and compliance with laws and regulations;
26) national payment — with the law or the Cabinet of sentence and for the State revenue service administered the payment of national budget (excluding taxes and State and local toll charges). "
2. in article 2: Add to the first paragraph, after the word "decision" with the words "State of exception handling and";
to supplement the article with a fifth by the following: "(5) the provisions of this law apply to customs duty and other charges having equivalent effect, in so far as the application thereof does not regulate the issue of directly applicable European Union law."
3. Add to article 3, the first subparagraph of paragraph 4 by the following: "4) directly applicable European Union legislation imposed."
4. Put article 5 second subparagraph by the following: "(2) the State revenue service issued guidance to taxpayers about the tax returns and execution of tax accounting of taxpayer payments accounting."
5. in article 11, second paragraph: replace paragraph 9, the word "business" with the word "business";
Replace paragraph 39, the word "business" with the word "business".
6. in article 14: replace the seventh part of paragraph 3, the words "business (komercdarb in bass)" with the words "operating";
to make an eighth part of paragraph 4 by the following: "4) uses physical, legal or other persons of their action by cis joint action saimn, where that person is granted and it regularly (more than once during the tax period) uses the power to conclude contracts not re zident (foreign merchant) name."
7. in article 15: make the first part of paragraph 1 by the following: "1) to calculate the tax payable (payable);";
make the first part of paragraph 3 as follows: "3) to submit to the tax authorities in tax law or specific statutory duty and informative declarations in writing or electro electronic check way tax legislation within;"
Add to the first part of paragraph 4 after the words "income and expenses" with the words "supporting justification documents and other proof of activities s";
replace the first subparagraph of paragraph 5, the words "budget" with the words "national";
replace the first subparagraph of paragraph 6, the word "business" with the words "business activities";
make the first part of paragraph 8 by the following: ' 8) this Act and the provisions of the cabinet order provided for tax calculation and accounting to use packing slips with the State revenue service assigned numbers; "
make the first part of paragraph 11 as follows: ' 11) to submit to the tax authorities the documents requested that are used for the calculation of the tax. ';

replace the third paragraph in the introductory part, the words "legal persons" with the words "commercial companies, cooperatives, individual companies (also a farmer or fisherman Holdings) and other private-law legal person";
adding to the third subparagraph of paragraph 5, after the words "tax administration" with the words "informative";
replace the third subparagraph of paragraph 5, the words "one thousand" with the words "three thousand";
replace the third subparagraph of paragraph 7, the words "company (the company)" with the words "company, a cooperative society, the individual company (also a farmer or fisherman holding) and other private-law legal person";
replace the third paragraph 8 the words "in liquidation company (company)" with the words "in liquidation of the company, a cooperative society, the individual company (also a farmer or fisherman in household) and other private-law legal person";
Supplement to the third part of paragraph 9 by the following: "9) company, a cooperative society, the individual company (also a farmer or fisherman in household) and other private-law legal person to declare the State revenue service territorial institution in which it is registered as a taxable person, open foreign deposit accounts on the request within 30 days after you open them."
8. in article 15.1: make the first paragraph by the following: "(1) the register of Company law" on the enterprise register of the Republic of Latvia "and other laws duly registered merchants and their affiliates, cooperative societies, individual businesses, farmers or fishermen Syme vanity, foreign affiliates, foreign merchant merchant representations, foreign merchant representatives, organizations, agencies and representatives, a European economic interest group, the European company, the European budget by the pe society, political organizations (parties) associations and foundations also as taxpayers the award of the single vienpadsmitzīmj registration code and issue a certificate of registration, which is also a taxpayer certificate. ";
to turn off the second and third paragraphs;
to make the fourth subparagraph by the following: "(4) the register when you register: 1) the merchant affiliate, branch joint grant vienpadsmitzīmj trācij Reì by code and branch registration certificate shall also indicate which of the mersant of the single registration code;
2) foreign merchant affiliate, Representative Office of a foreign merchant or representative, branch or representation granted to the trācij vienpadsmitzīmj Reì uniform code of the branch or representative office and shall issue a certificate of registration. ';
to make the eighth and ninth subparagraph by the following: "(8) working days after the first paragraph of this article subject to registration in the business register in electronic form sent to the State revenue service has information about each newly registered merchants and its affiliate, cooperative societies, individual business, farmers or fishermen holding foreign merchant affiliate merchants, foreign representation, the foreign representative, the Organization's mission or representative, European economic interest group The European company, the European cooperative society, political organizations (parties) associations and foundations, as well as details of the amendments to the register of companies, the commercial register, in the journal of the society and Foundation in the register, the register of public organizations, European economic interest grouping and in accordance with the interdepartmental agreement concluded between the State revenue service and business register, information about the company and the members of cooperative societies, as well as other information necessary for the tax administration can function properly.
(9) in addition to the eighth part of this article, the information set out in the by-State revenue service request business register provides any information in its possession about the registered merchants and their affiliates, cooperatives, companies, individual peasants or fishermen's holdings, foreign affiliates, foreign merchant merchant representations, foreign representatives, the Organization's missions and representatives, European economic interest groups, European companies, European cooperatives, political organizations (parties) associations and foundations. "
9. in article 16: make paragraph 4 by the following: "4) look at the inspection (reports) and audits (audit) files which relate to the particular taxpayer except validation (accounts) and audits (audit) file information, which under the law are considered to be limited by the availability of information;"
supplement paragraph 5, before the word "appeal" with the words "contest and";
Replace paragraph 6, the word "application" with the words "application" and the words "correction or a tax declaration (the taxable object) refinement" — with the words "tax declaration" of correction or clarification;
Add to paragraph 10, after the word "the" with the words "refund or rerouting the current tax payment to cover".
10. in article 18, paragraph 2: express the following: "2) control of taxes, duties, as well as other national payment calculation and regularity of payment;"
Add to paragraph 3, after the word "(fee)" with the words "as well as other national";
Express points 6 and 7 by the following: "6) control the tax (duty) discount, and preferential treatment for accuracy;
7) after the completion of inspection, submit the taxpayer verification (report). If the tax authorities checking out after the criminal proceedings, the request of the taxable person to submit a statement of inspection (review), which includes the criminal proceedings of any information; "
make paragraph 10 by the following: ' 10) decide on tax audit (audit) and not later than 10 working days before they started writing to inform taxpayers about the tax audit (audit), indicating the tax audit (audit), the date of commencement of audit (audit), tested taxes, tax returns, test fees, or other governmental charges and taxation period; ";
Replace paragraph 11, the words "taxes, fines, increase of the principal sum and the delay of money" with the words "taxes, delays, fines and other governmental payments";
turn off paragraph 13, the words "mandatory waybills and invoices";
turn off paragraph 14, the word "dealer";
to supplement the article with 16, 17 and 18 the following wording: "16) in all cases where the taxpayer committed tax an offence provided for criminal responsibility, within 10 days from the date of the tax administration official (employee), submit a report to the relevant national authority that decides the issue of initiation of criminal proceedings;
17) keep company, a cooperative society, individual business (also rustic or fishermen holding) and other private law legal persons, residents and non-residents of Latvia permanent representation of Latvia's current account in a single register (hereinafter register of accounts of legal persons);
18) to provide credit institutions — Latvian residents online access to accounts of legal persons registry information. ";
to supplement the article with the second, third and fourth subparagraph by the following: "(2) If the first part of this article in the notification provided for in paragraph 10 of the tax audit (audit) the launch of the tax administration the taxpayer sent by post shall be deemed the taxpayer information reported on the seventh day after mailing the transfer of mail.
(3) the first subparagraph of point 10 of the notification provided for in the taxpayer does not provide the tax administration, tax audit (audit) carried out by the criminal proceedings or the request of the tax authority has evidence that the taxpayer to take steps to avoid tax audit (audit) or make it more difficult for them.
(4) the first paragraph of this article, paragraph 10 of the tax administration deadline for the provision of notice of tax audit (audit) of the performance does not apply to cases where the tax audit (audit) is launched to assess the tax overpayment refund. ';
believe the current text of article about the first part.
11. in article 11.2: replace the title of the article the word "minimum" with the words "national";
Replace paragraph 3 of the first paragraph, the word "minimum" with the words "governmental" and exclude the words "the principal sum increment and";
replace the second paragraph, the word "minimum" with the words "national" and the words "the principal sum off the zoom and".
12. Replace article 19, first paragraph, the words "according to Latvian Bank refinancing rate laid down in this period" with the words "for an amount equal to half of article 29 of this law provided for in the second subparagraph of the late".
13. Article 20: make paragraph 8 as follows:

"8) customs duty and other charges having equivalent effect — the State revenue service;";
to complement the article, paragraph 10 by the following: ' 10) car and motorcycle tax: the State revenue service and road safety Directorate according to the law "on car and motorcycle tax" and in accordance with the Cabinet of Ministers issued the rules. "
14. in article 23: make the first, second and third subparagraph by the following: "(1) the tax authorities after tax audit (audit) determine or clarify and informative declaration components indicate amounts taxable income (loss), tax (duty) calculated according to the tax laws governing the levying of fines within three years after the legislation in a certain time. If, for a given tax, tax returns, or other public fees down payment for the relevant tax period has made tax audit (audit), its opinion shall be final and may be reviewed only if it finds evidence of forgery, fraud or other criminal activities.
(2) in addition to the tax administration computes taxes according to relevant tax laws when determining the amount of tax payments have been violated laws, Cabinet of Ministers regulations or local Government Council (the Council) regulations issued, as well as reduce the amount of tax payment within three years after the statutory payment term.
(3) the tax authority shall take a decision on the tax audit (audit) results not later than 90 days from the date of the tax audit (audit) of the date of commencement, except when the tax administration's top officials has extended the deadline for adoption of the decision in accordance with article 3.1. ";
Add to article 3.1 part as follows: "(31) senior officials of the tax administration has the right to extend the tax audit (audit) the decision period to 30 days, if you need any additional information taxation audit (audit), and up to 60 days, if you need information on foreign tax administrations or other competent foreign authorities. Tax audit (audit) excluded period: 1) from the date on which the foreign tax administration or other competent foreign authorities the requested information until the receipt of a response;
2) about a tax payer has missed the tax deadline for the submission of the information requested, if the delay is the fact that documentary evidence and requested relates to tax audit (audit) verifiable taxes, duties or other charges laid down by the State and they have or they have to be in the possession of the taxpayer;
3) in which the tax audit (audit) was not possible for the taxpayer or his authorized person absence, sickness, where also the out of fact is documented. ';
to complement the fourth paragraph after the words "the case" with the words "is carried out joint transnational tax inspection or";
in the fourth paragraph, replace the words "law enforcement authorities" with the words "criminal proceedings";
Add to article 4.1 part as follows: "(5) the tax authorities after criminal proceedings at the request of the promoters, the promoters of the criminal proceedings on the basis of the documents submitted and the tax administration of the information available, the tax calculation, and gives its opinion on the budget of the promoters of criminal damage [budget outstanding tax (duty) and national down payment]. In this round prepared opinion is an administrative act. The opinion is not subject to this law, the decision provided for in the opposition and appeal procedure. ";
in the fifth subparagraph, replace the words "within three working days" with a number and the word "30 days";
replace the sixth subparagraph in paragraph 4, the words "declarations, statements or tax returns" with the words "tax declaration";
replace the sixth subparagraph of paragraph 11, the word "business" with the words "economic activities" Syme;
replace the eighth part of the introductory part, the words "company, summarized the activities of the company" with the words "Corporation, summarized the economic activities of companies, individual business (including farmers and fishermen holding)";
replace the eighth part in paragraph 4, the words "business enterprise" with the words "the economic activities of companies, cooperative societies, individual companies (including farmers and fishermen holding) or other private-law legal person".
15. Add to article 23.1 of the fourth subparagraph by the following: "(4) the Person who charged the State fees in cash, collected in the previous month, the amount of State fee included in the State budget to next month's 15. date, if certain laws or regulations of the Cabinet of Ministers is not otherwise specified."
16. Article 24: turn off the first part of paragraph 1 and 2, the words "not calculating this law and the specific statutory delays of tax money";
Add to the first subparagraph of paragraph 3, after the words "taxes" with the words "late";
turn off the first sentence of the second subparagraph;
turn off the sixth paragraph, the words "the principal sum increment money";
to make the seventh subparagraph by the following: "(7) the current tax and other charges included in the budgets of payment extension is calculated in the event of late payment of one quarter of this law, in the second paragraph of article 29 in late on a daily basis throughout the period, except for the absence of this law provided for in article 29. If, upon the expiry of the period of extension, the taxpayer overdue payments are not paid in full or payment deadlines extended by States in accordance with the procedure laid down in this article, the delay for debt outstanding part throughout the period of delay will be calculated and displayed in the General agenda is driven non-contentious procedure. ";
turn off the eighth part of the second sentence;
to replace the tenth part of paragraph 1, the words "privatizējam enterprises (companies) with the words" privatizējam "corporations";
to replace the tenth part of paragraph 2, the words "privatised enterprises (companies) that" with the words "privatized corporations that";
replace the twelfth and fourteenth paragraph the words "privatised enterprises (companies) that" with the words "privatized corporations that".
17. Article 25: make the introductory part of the first subparagraph by the following: "(1) State budget should include the whole or part of the tax debts, as well as of the related late fines and remove the Director-General of the State revenue service in the following cases:"
replace the first subparagraph of paragraph 1, the words "company (company)" with the words "company, a cooperative society or any other private-law legal person";
turn off the first part of paragraph 2 and 3, the words "the principal sum of money and increase";
make the first sentence of the third paragraph the following wording: "Municipal budgets in favour of real estate tax debts, as well as of the related late payment and fines in the first paragraph, delete the relevant cases authorities.";
replace the fifth subparagraph of paragraph 1 and 2, the words "company (company)" with the words "company, a cooperative society, individual business (also rustic or fishermen holding) and other private-law legal person".
18. To supplement the law with 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) State budget fully or partially included in the overpayment of taxes-State revenue service territorial authorities;
2 municipal budgets in favour of) real estate tax overpayment, the local authorities concerned. "
19. in article 26: replace the first paragraph, the words "tax or tax report, the Declaration" with the words "tax declaration" and the words "the principal sum increase and delay of money" with the words: "late";
make the third subparagraph of paragraph 1 and 2 as follows:

"1) tax administrations collection of written off the money from the tax payer's account with a credit institution or from the account, opened to any legal person who is not a credit institution, and which business activities include non-cash charges. Tax collection is required. If the taxpayer does not have a cash account, collection of the tasks as soon as funds are received in the account. As long as the collection is not the task of the met, the money from the account shall not be issued for other purposes, except for the funds to be released once a month in wages which does not exceed the average monthly wage in the last six months. If the collection tasks to write-off from the accounts of the taxpayers provided more tax administrations, first complete the collection task submitted earlier. Collection of the task recipient shall inform the taxpayer about the tasks collection.
2) cabinet order removed cash from the legal person or the individual merchant cash or other storage location. Will not remove the employee pay in cash for that does not exceed the average monthly pay in the last six months. "
replace the sixth subparagraph in paragraph 1, the word "appeal" with the word "disputed";
to complement the eighth paragraph 9 with the following: "9) decision is filed a sworn bailiff for execution and tax administration official, who under the law are granted rights, the bailiff — to the decision or until legislation has been issued for the recovery."
20. Replace article 26.1 in the third paragraph, the words "company (the company)" with the words "company, a cooperative society, individual companies (also a farmer or fisherman holding) or other private-law legal person".
21. Replace article 27, the word "company" with the words "commercial companies, cooperative societies, individual companies (also a farmer or fisherman holding) or other private-law legal person".
22. in article 28: make the first part of the second and third sentence as follows: "the amounts to be repaid shall be increased by half of this law, article 29 of the delay provided for in the second subparagraph, but in cases where the wrong payment amount recovered is not repaid within 15 days, the amounts to be repaid back increased by article 29 of this law provided for in the second subparagraph, the late calculating it from the wrong payment amount recovered for each day of delay and they are paid from the budget, which credited the amount recovered incorrectly. ";
make the second paragraph as follows: "(2) the amount of tax overpaid by taxpayers based on the submission of the request by the tax administration and the tax administration's examination of overdue or routed the current tax payment incurred or payable 15 days, if the specific tax laws do not provide for the reimbursement of other time and order. If the overpaid tax amounts unduly refunded in this part or in a particular tax act deadline, refunds are increased by three fifths of this law, article 29 of the delay provided for in the second subparagraph, the calculation of the overpaid tax amounts for each delay day. ";
Add to article 2.1 part as follows: "this article (21) referred to in the second paragraph of the taxpayer's request came three years after a specific statutory duty payment term, tax administration, when it launched the amount overpaid, up to three years from the current tax law in terms of payment, is entitled to decide on the amount of diversion or refund, regardless of whether it is three years from the current tax payment term. ";
replace the third paragraph, the words "prosecuted" with the words "initiated criminal proceedings" and the words "criminal proceedings" with the words "termination of the criminal proceedings, the person reabilitējoš circumstances";
turn off the fourth paragraph, the words "the principal sum increment money";
replace the seventh paragraph, the words "with the sais clouded fine, the principal sum of money and delay the increase of money" with the words "and of the penalty and interest".
23. in article 28.1: turn off the title, the words "mandatory waybills invoices";
turn off the first part;
turn off the fourth paragraph, the words "as well as the requirements of electronic devices and equipment for carrying out the examinations;
replace the fifth paragraph, the words "trader, operating staff and experts, as well as the order in which electronic devices and equipment, their users, dealers, service departments, experts and expertise" with the words "and assisting staff duties, as well as the order in which electronic devices and equipment, their users and the operating departments".
24. To supplement the law with article 28.2 of the following: ' article 28.2. State fee refund overpaid or incorrectly paid stamp duty amounts reimbursed from the State budget within 15 days after the fee payer submission of a reasoned request of the State revenue service. The request shall be accompanied by a written opinion of the person who provided the service or given collateral, or the decision of the Court, if the laws or regulations of the Cabinet of Ministers is not otherwise specified. "
25. To make the title of Chapter VII, the following: "Chapter VII liability for tax violations".
26. Article 29: express the title as follows: "article 29. Delay calculation ";
turn off the first part;
to turn off the second paragraph, the words "(including fines)";
to make the third part of the first and second sentence the following wording: "the delay money not calculated, if a State or local government that the tax paying jurisdiction is received within five working days after the payment deadline. If that condition is not met, the delay money calculated for the period from the day following the relevant tax law of accession terms of payment to the date of payment (inclusive). ";
to make the fourth part of the introductory paragraph as follows: "(4) the delay calculation:";
replace the fourth subparagraph of paragraph 1, "a", the words "in paragraph privatizējam undertakings (companies), from the days when they were transferred to the privatization of enterprises (companies), from the days when they released" with the words "privatizējam corporations — from the days when they are placed, the privatization of the Corporation — from the days when they released";
replace the fourth subparagraph of paragraph 1, "b" and "c" above the words "companies (companies)" with the words "economic operators, individual companies (also a farmer or fisherman Holdings)";
replace the fourth subparagraph of paragraph 2, "a" point "the principal sum of money and delay the increase of money" with the words "late";
replace the fourth subparagraph of paragraph 2, the words in subparagraph "b" company "(company)" with the words "company, the individual company (also a farmer or fisherman holding)";
turn off the fifth, sixth and seventh paragraph, the words "the principal sum of money and increase".
27. 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.
(2) the first paragraph of this article use the cash limit does not apply only to vessels and aircraft of the aģentēšan aģentēšan and the international road transport companies and freight forwarding companies to carry out 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 contributions to the 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. "
28. Article 32 of the expression by the following: ' article 32.  Responsibility for the budget in the amount of tax payable on the reduction (1) If a taxable person, the tax break laws, reduced the amount of the tax in the budget, the tax administration tax audit (the audit) as a result of a calculation and for good budget from taxpayer shall recover the amount of the tax reduction, delay in money and a fine to be determined in accordance with this Act, if the tax laws is not designed for other fines.

(2) if the amount that the taxpayer must provide a budget for the period for which the tax audit is carried out (audit), is reduced by not more than 15 percent of the declared amount of the fine is set at 30 percent of the budget will be declared not tax amounts.
(3) if the amount that the taxpayer must provide a budget for the period for which the tax audit is carried out (audit), has been reduced by more than 15 percent of the declared amount of the fine is set at 50 percent of the budget will be declared not tax amounts.
(4) If the tax administration tax audit (audit) finds that the taxpayer has reduced the amount of tax payable to the budget for the period for which the tax audit is carried out (audit), thus making repeated tax violations, the fine is set at 100 percent of the amount declared.
(5) the application of the fourth paragraph of this article, on the infringement is deemed to meet all of the following characteristics: 1) previous infringement is found in the tax audit (audit) completed no later than three years from the date of the offence again;
2) decision that the taxpayer referred to in this article shall in respect of the previous violations, has entered into force and became the undisputed;
3) repeated infringement of the tax administration in the administrative act is based on the same rules of law or with the related legislation, or if the laws and regulations are amended, with the support of the previous violations of the previous administrative act shall apply by analogy to these rules.
(6) in the fourth paragraph of this article shall not apply to those tax provisions of the tax court found (audit) carried out by the taxpayer tax overpayment refund request.
(7) 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 these future tax violations are fines of 150 percent of the amount of taxes that are not declared by the infringement.
(8) the amount of the Tax Reduction, delay and penalties to the extent the taxpayer be payable within 30 days from the day of receipt of the decision of the tax administration of the calculated tax amount.
(9) If, within three months from the date the taxpayer fails to pay the reduced the amount of tax arrears and penalties and to that the installment payment is not extended the deadline in article 24 of this law in accordance with the procedure laid down, the tax administration may submit an application to the Court of the debtor's insolvency proclamation. "
29. To exclude article 32.1.
30. To supplement the law with article 32 the following: ' article 32. To cooperate with the officials of the tax administration (1) the taxpayer within this law provides specific tax or statutory declarations of information or by officials of the tax administration request additional information (operating income and expenses, accounting documents, as well as other information that describes the actions that affect or could affect the tax calculation and payment), which does not possible or difficult given or other taxpayer's budget payable tax amounts or the determination of the amount of the overpayment.
(2) the tax authority official, requesting to submit information, set a time limit, which may not be longer than 30 days. "
31. off 33 and 33.1.
32. To supplement the law with 33.2 and 33.3 article as follows: "article 33.2. Taxpayer's rights to clarify the tax administration tax declaration presented to the taxpayer has the right to specify the tax declaration and submitted a budget reduced the tax amount and the related delay for a period from the tax amount, the terms of payment set out in the tax law, up to the date of payment. If the taxpayer tax returns and declarations specified in the periodic tax payments shall be carried out: 1) before tax administration received notice on tax audit (audit), late of this law shall apply to article 29 set out in the second subparagraph;
2), after receiving the notice of the tax administration tax audit (audit), and to tax audit (audit) started the day late apply article 29 of this law the second part and set a penalty of 10 percent of the reduced tax amounts.
 
Article 33.3. The obligations of the tax administration (estimated) reduction (1) senior officials of the tax administration shall adopt a decision to reduce the tax payers of the tax audit (audit) result (calculated) imposed the fine in the amount specified in this article, if the taxpayer agrees to the addition to the calculated tax, levy or other country specific payment about [including the delay of money calculated on the tax late payment period from the day following the specific terms of payment of the tax to the tax audit (audit) started the day] and 30 days from the date of the decision of the tax administration tax audit (audit) results, in addition to the budget contributions calculated tax, levy or other country specific payment amount along with a penalty of 15% of the principal sum of tax.
(2) If tax offences (tax payable amount in the budget reduction) three years have done the first time, imposed a tax (calculated) residual fine reduced in full.
(3) If a tax offence within three years is done repeatedly and in both cases, the amount of the tax payable in the budget is reduced by not more than 15 percent, the tax administration (calculated) imposed on the rest of the fine be reduced to 35 percent.
(4) if the tax violation three years have done repeatedly and in one of the two cases provided for in the budget in the amount of tax is reduced by not more than 15 percent, the tax administration (calculated) imposed on the rest of the fine be reduced to 50 percent. "
33. Article 34: the name of the article be expressed as follows: "article 34. Responsibility for the conduct of the economic activities without registering as a taxpayer, and other tax offences ";
to make the introductory article and paragraph 1 in the following wording: "If a natural or legal person who carries out an economic activity, not to register as a taxable person or within 30 days after the deadline do not submit tax statutory tax declaration as well as operational and accounting documents, without which the tax administration officials (employees) can not determine the amount of tax payable, then: 1) in favor of the budget from taxpayer shall recover the amount of tax payable and penalty of 150 percent of the amount of the payable tax amount in the budget. If it is not possible to determine the size of the tax, the tax is levied on the previous period calculated tax amount, but if not, the tax period shall be determined based on the tax administration of the information available on analog taxpayers. Together with the calculated tax amount levied fines of 150 percent of that budget in the amount of the tax payable; "
Replace paragraph 2 "a" in the word "business" with the word "business";
Replace in paragraph 3, the words "criminal prosecution" by the words "criminal proceedings".
34. the expression of the first paragraph of article 34.1, first sentence as follows: "If the natural or legal person or group of such persons carrying out economic activity, violating the legal or statutory procedures that provide you with taxes and fees the taxable object in the correct and complete records, the Cabinet of Ministers established the State revenue service is entitled to a special inspection to stop violators of the laws (or its departments, which happened in violation) timeshare that is not longer than 10 days from the State revenue service authorities the adoption of decision (order). Special examinations during the State revenue service controls the compliance with certain requirements of the laws that determine the taxes and fees the taxable object in the correct and complete records, and performing inventory physical inventory to compare the actually existing inventory with accounting reported. The decision (order) of the State revenue service takes three working days after the receipt of the material tests of controlling institutions. "
35. Article 35 off.
36. off article 37, first paragraph, the words "decision that expenditure on overdue tax recovery non-contentious procedure required of taxpayer funds".
37. Supplement article 37.1, second subparagraph, after the words "municipal tax officials decisions" by the words "except for decisions on overdue tax payment collection and decisions that the expenditure on overdue tax recovery non-contentious procedure required of taxpayer funds".

38. Replace article 40, third paragraph, the words "company (the company)" with the words "company, a cooperative society, individual companies (including farmers and fishermen holding) or other private-law legal person".
39. Replace article 41 in the sixth paragraph, the words "criminal prosecution" by the words "criminal proceedings".
40. The transitional provisions: Express and 77.76 points by the following: "article 76 of this law 28.1. the fourth paragraph of the rules laid down by the Cabinet of Ministers issued before 1 July 2007, but the fifth subparagraph of article 28.1, the provisions laid down in: until 31 December 2006.
77. The Cabinet of Ministers on July 1, 2003, the provisions of no. 361 "rules for tax and other payment registration electronic devices and equipment", in so far as they define the duties and other charges for the registration of electronic devices and equipment technical requirements and to the extent they do not conflict with the provisions on the payment of taxes and other logging equipment electronic devices and procedures and use of the user, dealer, expert services and servicing obligations are applicable until the entry into force of the Cabinet of Ministers regulations on the payment of taxes and other logging equipment, electronic devices and technical requirements, but not longer than until 1 July 2007. ";
transitional provisions be supplemented with 84, 85, 86 and 87. by the following paragraph: "the law amendment 84 article 18, paragraph 13, the words" in respect of the mandatory waybills and invoices "exclusion shall enter into force on 1 January 2009.
85. Given the principal sum for the tax by 31 December 2006 the estimated increase in the principal sum of money are summed with delay. 
86. the new article 30 of this law the Cabinet referred to the entry into force of the day, but not longer than until 1 July 2007, applicable to the Cabinet of Ministers of 24 July 2001 of Regulation No 329 "cash transactions reporting regulations", in so far as they do not conflict with this Act.
87. the taxpayers up to 31 December 2006 the State revenue service purchased a mandatory packing slip-invoice business design can optionally use until January 1, 2008. Mandatory packing slips, invoices are presented and used pursuant to the Cabinet of Ministers of 25 June 2003, Regulation No 339 "rules on mandatory product deliveries-invoicing". "
Law entered into force on 1 January 2007.
The law adopted by the Parliament in 2006 on 26 October.
State v. President Vaira Vīķe-Freiberga in Riga 2006 15 November Editorial Note: the law shall enter into force by 1 January 2007.