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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) the following amendments: 1. Add to article 11, the second subparagraph of paragraph 58 of the following: "58) on the Crests of the statutory registration of coat."
2. To make the first paragraph of article 15, paragraph 8 of the following: "8) this Act and the provisions of the cabinet order provided for tax calculation and accounting to use mandatory waybills invoices or packing slips with the-State revenue service assigned numbers;".
3. Express article 18, paragraph 13, of the following: ' 13) to ensure the public issued mandatory waybills and invoices-invoice number single database (registry); ".
4. in article 22, second paragraph: believe 11.1 points on paragraph 12;
consider paragraph 12 of 18;
Add to part with 13, 14, 15, 16 and 17 points by the following: ' 13) State employment agency-for merchants — licensed employment service provider — the mandatory payments for State and local government budget and on workers ' status or loss periods;
14) the State labour inspection, of the taxpayer, as well as the payment of taxes that are required for the functions and duties;
15) Field support services — issues relating to state aid, the financial instrument for fisheries guidance or the European agricultural guidance and guarantee fund administration;
16) study Fund for tax payments from the State budget funds the allocated study credits a worker — on the recovery of student loans;
17) the legal aid administration, of the taxpayer's income for its tasks. "
5. in article 28.1: put the name of the article as follows: "article 28.1. Mandatory signs-accompany invoices, packing slips with the State Revenue Service give number, tax and registration of electronic devices and equipment use for the calculation of taxes and duties ";
make the first part of the first sentence the following wording: "To tax calculation and accounting needs, ensure the excise goods (alcoholic beverages, tobacco, petroleum products) and medication received and issuance of accurate and complete presentation of the documentary, taxpayers use the mandatory receipt-invoice, which is a mandatory document.";
to turn off the second part;
to supplement the article with third, fourth and fifth paragraph as follows: "(3) the cabinet shall determine the slip with the State revenue service assigned numbers to users and their responsibilities, the packing slip properties, usage procedures, procedures for the State revenue service assigned numbers and lists them in the State revenue service in a single database (the registry), as well as the monitoring and control procedures.
(4) the Cabinet of Ministers shall lay down the technical requirements for electronic devices and equipment, as well as the requirements of electronic devices and equipment for carrying out the examinations.
(5) the cabinet shall determine the electronic devices and equipment users and usage, business forms and supporting documents properties, these devices and equipment, dealer, expert services and servicing obligations, as well as the order in which electronic devices and equipment, their users, dealers, service departments, experts and expertise in legislation being filed in the single database (the registry), and monitoring and control procedures. "
6. Supplement article 30 to the seventh paragraph as follows: "(7) payments for services that law duly provides Road Safety Directorate, the provisions of this article apply only to recipients of services."
7. transitional provisions: paragraph 51: replace the introductory phrase, the words and figures "up to 31 December 2004 ' with the words and figures" from 1 January 2006 to 31 December ";
Replace subparagraph 1 and 2, the number "2002." with the number "2004.";
55. paragraph: replace the introductory paragraph, the number "2004." with "2006";
Replace in paragraph 2 the figure "2002" with the number "2004.";
transitional provisions be supplemented with 73, 74, 75, 76 and 77 of the following paragraph: "the Law Amendment 73 article 15, first subparagraph, in point 8 of article 18, paragraph 13, and in article 28.1, shall enter into force on 1 January 2006.
74. A taxable person who does not carry out transactions with the excise goods (alcoholic beverages, tobacco products, petroleum products), medicines, and timber, up to 31 December 2006 may design a transaction use the mandatory State invoice form. Mandatory packing slip-invoice designs and uses, pursuant to Cabinet of Ministers of 25 June 2003, Regulation No 339 "rules on mandatory product deliveries-invoicing". Transactions with timber wood used taxpayer Bill of lading-Bill of up to 31 December 2006. Timber-Bill of lading bills presented and used pursuant to the Cabinet of 15 March 2005, the provisions of no. 181 "Timber Bill of lading-Bill of use and procedure".
75. This law, in the third paragraph of article 28.1, the provisions of the Cabinet of Ministers issued up to 31 December 2005.
28.1 article 76 of this law in the fourth and fifth part from the provisions laid down in the Cabinet of Ministers issued up to 31 December 2006.
77. Until the new cabinet from the date of entry into force of the provisions, but no longer than until 31 December 2006 applicable to Cabinet on July 1, 2003, the provisions of no. 361 "rules for tax registration and electronic devices and installations."
The law adopted in 2005 the Saeima on 1 December.
State v. President Vaira Vīķe-Freiberga in Riga 2005 December 13 Editorial Note: the law shall enter into force by December 27, 2005.