The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on the State revenue service" to make the law "on the State revenue service" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1993; 1995, no. 34, 23., 24. No, No 4; 1997; 1998, 2, 15; 1999, no. 22. No; 2001, 15, 23; 2002, nr. 16. No; 2003, 6, no. 8) as follows: 1. Replace the words "the whole law firm (company)" (fold) with the word "businessman" (fold).
2. Express article 1 by the following: "article 1. The State revenue service of the State revenue service is subordinated to the Minister of Finance's direct authority that provides tax and accounting of taxpayer, government tax, duty and other national compulsory payment collection in the territory of the Republic of Latvia, as well as collecting the taxes, duties and other compulsory payments to the budget of the European Union, implemented customs policy and customs turn things. "
3. in article 2: Add to paragraph 1, after the words "on the customs border" with the words "as well as the payment of taxes, duties and other compulsory payments to the budget of the European Union";
make point 2 as follows: "2) implement customs policy;".
4. in article 3: turn off the second sentence of the second subparagraph;
replace the fifth paragraph, the words "the financial police Senior Inspector certificate, certificate of the Inspector, the latest cognitive inspectors" with the words "financial police senior investigators, investigators, investigators".
5. the second paragraph of article 4: turn off paragraph 7, the words "with the exception of decisions about alcohol laws violation of circulation, which appeal to the appropriate court in accordance with the procedure prescribed by law";
Replace paragraph 8, the words "corruption prevention law" with the words "the law" On Prevention of conflict of interest in the activities of public officials ";
make paragraph 9 by the following: "9) requires any State revenue service control exposed in the taxpayer's tax (duty) the calculation and payment of taxes (duties) of the audit (audit);";
Add to part with 12, 13, 14 and 15 of the following paragraph: "12) authorizes the State revenue service central apparatus officers to make decisions on the payment of the tax (duty) of the results of the audit (audit) in addition to the budget should include the identification of the payment;
13) on the basis of the Member States of the European Union and other countries ' tax administrations ' requests and the Saeima approved the contracts between the folksy, shall take a decision on the payment of taxes, duties and other compulsory payments of debt recovery from domestic, European Union Member States and other countries, as well as taxpayer, send a request to the Member States of the European Union and other countries ' tax administrations to collect the taxes, duties and other compulsory payments of debts or refuse to help tax , fee, and other mandatory payments collection;
14) receive a tax administration of another country to agree to the offer, a common transnational tax inspection or refuse opening of initiation;
15) offer of another tax administration to launch a joint transnational tax check. "
6. Make the second paragraph of article 5, point 4 of the following: "4) requires any State revenue service territorial authorities concerned control exposed in the taxpayer's tax (duty) the calculation and payment of taxes (duties) of the audit (audit);".
7. in article 8: make paragraph 3 by the following: "3) lists the State jurisdiction, provides control of its evaluation, marketing, transfer free of charge, and the revenue contribution from the national budget. The order in which jurisdiction the State property accounting, valuation, marketing, transfer free of charge, the destruction and the realization of revenue transfers to the State budget shall be determined by the Cabinet of Ministers; "
Express points 5 and 6 by the following: ' 5) in accordance with the parliamentary-approved international agreements and European Union laws as competent authority to coordinate and exchange information between tax administrations and tax inspection of the common transnational;
6) in accordance with the parliamentary-approved international agreements and European Union laws collected and recovered in non-contentious agenda of domestic and foreign tax payers of taxes, duties and other compulsory payments to the Contracting State or the right of a Member State of the European Union in this country, the task of the competent authority and on behalf of his country after contracting State or of a Member State of the European Union at the request of the competent authority; "
to supplement the article with 6.1 and 6.2 point as follows: "61) collected and collects the taxes, duties and other compulsory payments to the budget of the European Union;".
62) on the basis of the Member States of the European Union and third countries ' requests that international treaties concluded by the decision of the foreign tax administration representatives ' participation in the tax administration process on behalf of the competent authority. ';
Add to article 9.1 point as follows: "Cabinet of Ministers 91) in the order received from taxpayers information on withholding and paying beneficiaries."
8. Article 10: make the first part of paragraph 9 by the following: "9) statutory competence and in order to remove the administrative offence related property and documents, if the infringement of the intended forfeiture;";
replace the first part of paragraph 10 of the numbers and the words "article 5" with numbers and the words "in article 4, paragraph 12 of part two and article 5 paragraph 7 the second subparagraph";
make the second paragraph, the introductory paragraph by the following: "2. the State Revenue Service Director-General and Deputy Director-General of the central apparatus of the authorized tax administration by tūrvienīb managers and their deputies, directors of territorial bodies and their deputies, directors of the territorial authorities authorized the structure subject team leaders have the right to:";
replace the second part of paragraph 15 and 16, the words "enforcement by imposing property seizures and the application of other requirements security features" with the words "implementation, the application of the requirements of the security features;
replace the second part of paragraph 16, the words "company (the company)" with the word "company";
replace the third paragraph, the word "description" with the word "seize";
to supplement the article with a fifth by the following: "5. the order in which the receivable credit institutions held undisclosed news, and cases in which the receivable, determined by the law of credit institutions."
9. Article 11: turn off the second part of paragraph 8;
to make the second part of paragraph 9 by the following: "9) to carry out investigations in cases of criminal offences in the area of Customs Affairs.";
to supplement the article with the third part as follows: "3. in order to ensure the tasks laid down in this article, the execution of the State revenue service carried out at the border inspection post and construction."
10. Article 13: replace the second paragraph, the words "customs border of the Republic of Latvia" with the words "customs border";
express the sixth by the following: "6. the customs officials are customs laws and rights, but investigations of cases of criminal offences in the area of Customs Affairs, criminal law, investigators for the determined powers."
11. Replace the words in article 13.1 of the law "through a statement smuggled cases" with the words "inquiry in cases of criminal offences in the area of Customs Affairs".
12. Adding to the title of Chapter 4, after the word "the" with the words "of officials (employees)".
13. in article 14: to express the point 3 and 4 by the following: "3) to investigate criminal offences found in State revenue, as well as State revenue service officials and employees;
4) if necessary, to ensure the State revenue service officials (manpower) security guards because of their tasks, as well as other objects security. "
14. in article 16: make the second paragraph by the following: "2. the State revenue service, the financial police are investigating criminal offences in criminal proceedings shall be conducted in accordance with the procedure prescribed by law.";
to supplement the article with the fourth paragraph by the following: "4. the order in which the receivable credit institutions held undisclosed news, and cases in which the receivable, determined by the law of credit institutions."
15. in article 16.1: Add to the name of the article after the word "the" with the words "of officials (employees)";
Add to the introductory part of the first subparagraph after the word "officials" with the word "(employees)";
to supplement the first part of paragraph 4 by the following: "4) ensure the security of the unlawful object or other type of risk."
to complement the second paragraph after the word "official" (fold) with the word "(employee)" (fold);
make the third paragraph as follows:

"3. it is prohibited to use special fighting techniques, handcuffs, batons, and tear-provoking substances against women, persons with disabilities and visible signs of underage persons, unless they threaten the guard object by block attacks, as well as a threat to other persons, the State revenue service officials (employees) life or health or armed resistance. The State revenue service, the financial police permitted the special fund types, storage, carrying and usage procedures established by the Cabinet of Ministers. "
16. in article 16.2: Add to the title and the text after the word "official" (the number and fold) with the word "(employee)" (the number and fold);
Supplement third with point 3 by the following: "3) bated offender who surprised, disrupting or otherwise violently upon entering the guarded object or another criminal offence, if the offender is showing resistance."
17. Replace paragraph 11 of article 10.1, the words "the excise law and those" with the words "the law" on excise duty "and then".
18. Turn article 22, first paragraph, the words "and decisions regarding alcohol violations of the law of circulation".
19. Replace article 28 the 14th part of paragraph 3, the words "If the materials released to the question of infringement of criminal prosecution for decision or if the criminal case is proposed, except where the service is to be made after verification of the certificate authorities" with the words "If the materials for the infringement question for decision passed on to criminal proceedings or criminal proceedings have already been initiated, except where the services are to be carried out after checking the coroner".
20. Replace paragraph 3 of article 29, the words "corruption prevention law" with the words "the law" On Prevention of conflict of interest in the activities of public officials ".
21. transitional provisions: turn off paragraph 12;
transitional provisions be supplemented with 17, 18 and 19 of the following paragraph: "17. This law, within the meaning of the term" trader "is understood in its cultural institutions, educational institutions and scientific institutions, which operate as State or local non-profit organizations and Commercial law in accordance with the modalities of entry into force of the law is modified or eliminated, as well as individual companies, farmers and fishermen and farm cooperatives.
18. Amendment of article 3 of this law in the fifth subparagraph, in respect of the term "cognitive Inspector" to the term "investigator", amended article 16 of this law the second part concerning the financial rights of the police to investigate the criminal law and the amendment to the fourteenth article 28 paragraph 3 of part with regard to the term "criminal proceedings" shall enter into force simultaneously with the criminal law.
19. The criminal law To the date of entry into force of the Act applied the term "investigation" to understand how the term "cognitive" and the term "criminal law" — as the "criminal code".
22. To supplement the law with the informative reference to European Union directives as follows: "Informative reference to European Union directives, the law includes provisions resulting from: 1) of the Council of 15 March 1976 Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the European agricultural guidance and guarantee fund, financial system, and of agricultural levies and customs duties;
2) Council on 6 December 1979 Directive 79/1071/EEC as amended by Directive ating 76/308/EEC on mutual assistance for claims resulting from operations forming part of the European agricultural guidance and guarantee fund, financial system, and of agricultural levies and customs duties;
3) Council 15 June 2001, Directive 2001/44/EEC, amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations that belong to the European agricultural guidance and guarantee fund for the financing of the system, as well as the agricultural levies and customs duties and in respect of value added tax and certain excise tax recovery;
4) Commission on 9 December 2002 Directive 2002/94/EC concerning certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures in the implementing rules;
5) Council of 19 December 1977 Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation;
6) Council of 6 December 1979 Directive 79/1070/EEC amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation;
7) Council of 7 October 2003 of Directive 2003/93/EC amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation.
8) Council of 21 April 2004, Directive 2004/56/EC amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums. "
The Parliament adopted the law of 16 June 2005.
State v. President Vaira Vīķe-Freiberga in Riga on 6 July 2005, an editorial added: the law shall enter into force on 20 July 2005.