The Saeima has adopted and the President promulgated the following laws: amended the operation of the Vehicle tax and company car vehicle tax Act make the driving of the vehicle tax and company car vehicle tax Act (Latvian journal 2010, 206. no; 2012, 59, nr. 190; 188. nr. 2013) follows: 1. Article 5: to complement the second paragraph after the words "the holder of the registration" with the words "vehicle registration" conversion; replace the second paragraph, the words "not done" with the words "Road Safety Directorate does not perform"; Add to article 5.1 part as follows: "(51) taxpayers in the event of the insolvency of the tax for the previous period is not paid, the unpaid tax for the period up to the Declaration of insolvency process be considered as the creditor's claim, but the tax is payable from the Declaration of insolvency. '; turn off the eighth, the word "also"; Add to article 8.1 part as follows: "(81) if the tax paid for more vehicles in one payment, the person using the road traffic safety Directorate e-services provided by registry linking information about the purpose of the payment with the registration number of the vehicle for which the tax is paid." 2. in article 6, first paragraph: to make paragraph 1 by the following: "1) one passenger car, motorcycle, tricycle or quadricycle, which is or is registered the person with disabilities held in property, or possession;" 2. turn off the point; Replace in paragraph 4, the words "registration of transfers" with the words "other registration activities"; supplement paragraph 8 following the words "State police" with the words "or foreign competent authorities"; Add to paragraph 11, after the words "removal from Latvia" by the words "or vehicle registration suspended for, passing the plate"; make the following paragraph 16: "16) light vehicle owner, holder or possessor or such person's spouse dependent child with a disability. The exemption shall apply to any such person or the spouse owned, held or registered passenger in possession of the vehicle; " Add to part with 17 the following: "17) vehicle, the vehicle's owner removes the receiver from accounting for disposal or removal from Latvia in Latvia, or vehicle registration suspended for a transfer number plates." 3. To make article 7 the fifth subparagraph by the following: "(5) a Person or jointly with a spouse or dependent of a spouse which has three or more minor children, one of them owned, held or in possession of registered vehicle pay vehicle tax for the operation of the calendar year, the 50 percent discount if that vehicle is registered as: 1) light passenger or plašlietojum; 2) freight box truck, or if the passenger seating capacity of the car exceeds four seats; 3) bus with passenger number of seats to 16; 4) lightweight, special goods or bus Caravan. " 4. Make article 9 as follows: "article 9. The operation of the vehicle tax administration (1) Road Safety Directorate, before it gives this statutory service, make sure that the operation of the vehicle tax is paid to the extent set out in this Act for the current calendar year and for the preceding calendar years are calendar years the vehicle has been registered in Latvia. (2) the State revenue service relating to the operation of the vehicle tax, take the Act "On taxes and duties" article 18 obligation referred to in the first subparagraph, except the first part of this article, the obligations. " 5. Add to article 11, the second paragraph after the words "vehicle" by "is registered". 6. in article 12: Supplement to article 1.1 part as follows: "(11) light vehicle tax for the vehicle which by their design as the only mechanical propulsion energy from electricity stored in the vehicle or power storage equipment (e.g. battery, capacitor, flywheel or generator) and who are not referred to in the first subparagraph is 10.00 € per month."; replace the second paragraph, the words "which is not mentioned in the first paragraph the words" and the number "which is not mentioned in the first section" and 1.1; replace the third paragraph, the words "in the first or second paragraph with the words" and the number "1.1 the first, or the second part". 7. Article 13: Supplement to article 3.2 of the following paragraph: "(32) taxpayers in the event of the insolvency of the tax for the previous period is not paid, the unpaid tax for the period up to the Declaration of insolvency process be considered as the creditor's claim, but the tax is payable from the Declaration of insolvency. '; Add to sixth with the sentence as follows: "If the tax paid for more vehicles in one payment, the person using the road traffic safety Directorate e-services provided by registry linking information about the purpose of the payment with the registration number of the vehicle for which the tax is paid."; to make an eighth of the following: "(8) a vehicle the technical inspection, the country of the owner or holder of the recording of a change of vehicle registration, conversion of registration of the vehicle be removed again, as well as the disposal of a vehicle for disposal or removal from Latvia in Latvia or the termination of registration of the vehicle at the time of, the transfer of number plates, road safety Directorate, if not carried out in accordance with this Act is not paid for the vehicle in the company of light vehicle tax for the previous tax period and for the period up to the mentioned activities during the tax period including the month in which these activities are carried out. " 8. Article 14, first paragraph: to express the point 1 and 2 by the following: "1) about vehicle operational vehicle or are registered on the operational vehicle; 2) on the vehicle for which it is registered, or is the status for a taxi; "; Add to paragraph 7, after the words "State police" with the words "or foreign competent authorities"; make paragraph 10 and 11 by the following: ' 10) for a vehicle that has or is registered historical vehicle status; 11) about vehicle sports vehicle or is registered for sporting vehicle; " Add to part with point 13 and 14 by the following: ' 13) on the vehicle, the vehicle's owner removes the receiver from accounting for disposal or removal from Latvia in Latvia, or vehicle registration suspended for a transfer number plates; 14) a trader or merchant, a foreign branch or farm about an individual's vehicle, which is used on the lease basis and for which the person paying the rental fee for the vehicle, less the individual income tax law "on personal income tax". " 9. Article 16 be expressed by the following: ' article 16. Company of light vehicle tax administration (1) Road Safety Directorate, before it gives this statutory service, make sure that under this Act for the vehicle is paid for the company in the light vehicle tax for the previous tax period and for the period up to the taxation period for provision of the service, including the month in which the service is provided. (2) the State revenue service for light duty vehicles take the law "About taxes and duties" article 18 obligation referred to in the first subparagraph of this article, other than the obligation referred to in the first subparagraph. " The law shall enter into force on January 1, 2016. The Parliament adopted the law of 21 may 2015. The President a. Smith in 2015 on June 3.