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; 2003, no 2; Latvian journal, 2003, nr. 28) the following amendments: 1. Supplement article 1 to 15, 16, 17 and 18 the following: ") 15 observation-control of tax administration, after the taxpayer's registered office or place of business in a specific time period is fixed all the economic activity concerned;
16) tax audit (audit)-examination of the tax administration, when being controlled by one or more tax, tax returns or items of fees and other compulsory payment calculation, payment and transfer of budget accuracy and compliance with the laws and regulations specified in the tax period;
17) thematic examination-the examination of the tax administration, when controlled, separate regulatory compliance, check the individual books, comparing them with the participants the transaction accounting information as well as other checks are carried out, the results of which are not certain additional tax payments in the budget;
18) related parties-the meaning of this law: 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), b) one company interests in other companies is from 20 to 50 percent, and the company does not have a majority, c) more than 50 percent of the share capital or the value of the company in each of these two or more companies owned by or with Agreement, or otherwise has the decisive influence in these two or more companies (the majority of) the same person and that person's relatives to the third degree if the person's spouse, or the person existing affinity up to the second degree, d) more than 50 percent of the share capital or the value of the company in each of these two or more undertakings owned or contracted or otherwise has the decisive influence in these two or more companies (majority) more but not more than 10 the same persons, e) more than 50 percent of the share capital or the value of the company in each of these two or more undertakings owned or contracted or otherwise has the decisive influence in these two or more companies (majority) in which a natural person (or the person's relatives to the third degree if the person's spouse or affinity with that person in up to the second degree) owns more than 50 percent of the company's share capital or shares, f) the same person or the same persons are the majority of these corporations, 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 companies take other concerted action to reduce taxes. "
2. Add to article 3 of the third part as follows: "(3) the national fee in the law or regulations of the Cabinet of Ministers may be given to local authorities for application of the reliefs the national fees to be charged to the budgets of the local authorities."
3. Supplement article 15, first subparagraph, with 8, 9, 10 and 11 by the following: ' 8) this Act and the provisions of the cabinet order provided for tax calculation and accounting needs to use mandatory packing slip-invoice;
9) this Act and the provisions of the cabinet order to register taxes and other payments with electronic devices and equipment;
10) If a taxable person shall keep accounting registers with electronic computing machines (computers), at the request of the tax administration to submit electronic tax audit (audit) for the preparation of the source document and the accounting registry data;
11) to submit to the tax authorities of documents required to be used for the determination of the tax base. "
4. Supplement to article 16 paragraph 10 by the following: ' 10) to claim the repayment of excess tax amounts within three years of the specific statutory tax payment term. "
5. in article 18: Express, 10 and 11 of the following paragraph: "10) to make a decision and notify the taxpayer of the tax audit (audit), specifying the deadline for taxes to be checked, tax returns, or other test fees national minimum payments and the tax period;
11) recovered non-contentious procedure within any past due taxes, fines, increase of the principal sum and the late of this law in accordance with the procedure laid down in article 26. ';
Supplement to the article 13, 14 and 15 of the following paragraph: "13) provide public issued mandatory waybills-billed the single database (registry);
14) provide public tax and registration of electronic devices and equipment, their users, and assisting staff of the single database (registry);
15) to provide publicly available information about those taxpayers that exclusion from the enterprise register of the Republic of Latvia's tax authority has submitted a proposal in accordance with article 35 of this law, the first paragraph. "
6. Express article 22, point 8 of the second paragraph the following wording: "8) by another person, in accordance with article 18 of this law of 8, 12, 13, 14 and 15, paragraph 13 of article 23, the second paragraph of article 24 and article 25, first subparagraph."
7. Express article 23 by the following: ' article 23. The amount of the tax payment clarification (1) the tax authority has the right to tax audit (audit) to clarify the duties and impose fines within three years after the statutory payment deadline if violated tax laws, Cabinet of Ministers regulations on State taxes and local Government Council (the Council) regulations issued for municipal duties. Where for a given tax, tax returns, or other public fees compulsory payment for the respective tax period are made in 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) If a tax authority calculates the taxes in accordance with the tax laws, it has the right to: 1) in addition to calculate taxes if, in 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 period of payment;
2) to impose a fine in accordance with article 32 of this law.
(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 highest official extended a decision for 30 days, for more information on tax audit (audit). If you need to get additional information from the foreign tax administrations or other competent foreign authorities, the decision period may be extended up to 30 days after the receipt of the information.
(4) in the third subparagraph of the duty referred to in the audit (audit) the limitation does not apply where a tax audit (audit) are carried out at the request of law enforcement authorities.
(5) the tax authority shall carry out thematic inspections, collects its results and inform the taxpayer within three working days from the date of initiation.
(6) a tax audit (audit), the tax authority has the right to a basic calculation to determine the amount of tax payments, according to the taxpayer-owned property or capital appreciation or the tax authority if the information is found to be at least one of the following symptoms: 1) is found in the taxpayer owned the property or capital appreciation, which does not comply with the taxpayer's reported income or in the declarations on which the tax administration is not filed declarations;
2) the taxpayer has made a deal to avoid the payment of taxes or fees, or not identified any of the participants in the transaction;
3) a person shall carry out or have carried out taxable activities or generate income from the property, but is not registered as a taxable person;
4) the taxpayer has not submitted a legal or statutory declarations, statements or tax returns;
5) taxpayer accounts or accounting information supplied does not match the tax authority information, inspection findings or the taxpayer or on the value of the former things;

6) tax administrations the information available suggests that the taxpayer has engaged in transactions which are not reflected in his accounting records;
7) taxpayer cash credit accounts the movements do not meet economic indicators suggest a or transactions that are not reflected in the taxpayer's accounting records;
8) the taxpayer has not made accounting records;
9) tax administration officials during the inspection are not available to the taxpayer's accounting records, it is not possible to verify the taxpayer's accounting records or transactions not available source document;
10) taxpayer is or has been in the possession of the raw materials, goods, securities, cash and other things, which shows the quantity and type of possible pursuit of the economic activity in such quantities and in a manner which does not comply with the tax administration of the submission;
11) the taxpayer's economic indicators are significantly different from those presented in the statistical average of the relevant business or other circumstances [the tax audit (audit) or the observation results], which suggests that the taxpayer declaration or accounting records show operating figures are not consistent with the actual figures in the same tax period;
12) taxpayer's declared income or tax authority declarations reported in the taxpayer's income does not meet the taxpayer or former held cash, property, or other expenses, the taxpayer cannot justify that.
(7) the tax authorities, on the basis of the calculation in determining the amount of tax payments, use: 1) direct calculation method, it is based on the taxpayer's accounting records indicate data and source documents;
2) indirect calculation methods, that is, calculate the taxable object (income, value of transactions URu.tml.), based on the information in your possession.
(8) in calculating the amount of tax payments, tax administration uses its existing information on the undeclared income, the taxpayer's transaction, in the same period of taxation of transactions, transactions that, in determining the amount of the tax payment is not taken into account or not fully presented, as well as information on existing credit accounts and deposits, securities accounts and the taxpayer owned shares in companies, compiled the business type company representative of the economic activities. This information free of charge from the receivable: 1), the public prosecutor's Office and the judiciary;
2) foreign tax administrations or other competent foreign authorities, if the agreement so provides;
3) other natural or legal persons (after testing);
4)-Central Statistical Bureau for the business type company representative of the economic activities;
5) registry of the Republic of Latvia and other public holders of information systems (including the enterprise register of the Republic of Latvia, the road safety Directorate of the State land service and other public registers).
(9) if the taxpayer owned the property or capital appreciation, tax administration tax amount calculation shall take into account the difference between the actually found the taxpayer owned the property or capital appreciation and tax declarations reported income.
(10) the tax authorities are entitled to impose the tax, based on the relevant taxation period and made its findings result in the taxpayer's economic indicators, taking into account the specific nature of the activities of the taxpayer, and recurrence.
(11) if the tax year of the observation result is repeatedly found discrepancies between the taxpayer's Declaration indicated economic activity indicators and actual indicators, monitoring results apply to all taxation year tax payments, taking into account the specific nature of the activities of the taxpayer, and recurrence.
(12) in accordance with the provisions of this article, the estimated tax payments are charged non-contentious procedure not earlier than 30 days from the date on which the taxpayer received tax audit (the audit) as a result of the decision taken, if the taxpayer proves that taxation is not justified.
(13) If a taxpayer to avoid tax audit (the audit) as a result of a decision or action of the State revenue service has no information as to the location of the taxpayer, the tax audit (the audit) as a result, in addition to paying the payments set out in the budget published in the newspaper "journal". Decision on tax audit (audit) the results shall enter into force on the date of publication of the notice. "
8. To supplement the law with article 23.2 of the following: "article 23.2. Principles of goods, work and services for the determination of the price for tax calculation purposes (1) If a particular tax law and except as provided for in this article, the tax calculation for goods, work or services, price believes the things (activities) price (value) in the transaction.
(2) where it is not contrary to specific tax law, the tax administration to make a tax audit (audit), is entitled to check the transaction price (value) and specify the price (value) in the following cases: 1) transactions between related persons;
2) Exchange (bārter), including transactions;
3) if price deviation is greater than 20 percent of the prices which the taxpayer over a short period of time apply identical (similar) goods;
4) export and import transactions.
(3) in the second paragraph of this article, in the cases specified under the terms of this article, the transaction value is determined based on the market price (value), subject to the usual discounts or surcharges to transactions between unrelated parties, including price changes associated with changes in the request: 1) depending on the season or other circumstances;
2) quality or other goods (work, services) the consumption characteristics of the loss;
3) goods sales deadline;
4) trade marketing policy for the new product (product, which have no analogues in the market), guidance or direction of goods to new markets;
5) product samples and trial models of marketing to attract customers.
(4) if the taxpayer is a specified transaction price (value) does not correspond to the market price (value), the tax administration tax audit (audit), based on the market price of the transaction (value) during the period, which is determined, taking into account any of the following factors: 1) the price or value of any similar transactions applied the same tax payer in their business with other persons;
2) price or value that the taxpayer applied in similar transactions not related persons;
3 calculated transaction cost) (calculation), plus Central Statistics Administration of the information base created in relevant industry average profitability, but if not, this information-tax administration created information base relevant industry average profitability;
4) Central Statistical administration down the average price of similar cases or similar transaction value;
5) external independent expert evaluation of the transaction.
(5) in calculating tax payments, the market price (value) takes on the value of the interaction of supply and demand in the identical (equal) or-if not identical-the market of similar goods comparable economic conditions.
(6) for the identical (identical) goods to be regarded as goods in comparison with the goods being valued are: 1) the same from all aspects, including physical characteristics, quality and reputation in the market;
2) produced in the same country, not taking into account the minor differences (including product packaging or outer appearance).
(7) For similar goods to be regarded as goods in comparison with the goods being valued: 1) are similar by design and properties;
2) ability to carry out the same tasks in the trade and are interchangeable.
(8) in determining whether goods are similar, the quality, the reputation of the trade mark on the market, country of origin and similar factors. Others manufactured goods takes into account only when there are similar goods, which would be produced by the same person who produced the goods being valued.
(9) the product (service) market price (value), take into account: 1) transactions between persons, prices, which are not considered related parties. Transactions between related parties may use market prices (values) to determine if the business is not affected economic results;
2) for information on the goods (work, services) during the transactions concluded with identical (identical), or similar goods of comparable conditions [taking into account the amount of the supply of goods (quantity), deadlines, payment conditions];

3) other circumstances that might affect the economic results of the transaction. "
9. Supplement article 25, first subparagraph, point 4 with the following: "4) taxpayer in respect of a non-contentious procedure of recovered arrears of taxes-if the decision on overdue tax recovery has lapsed in accordance with article 26 of this law, ninth part 4."
10. Express article 26 as follows: "article 26. Overdue tax payment (1) recovery of tax payments under tax or tax report, Declaration, calculation of advance payments, as well as other documents on payments in the budget or by the tax administration control (inspection, audit) estimated tax payments (also fine) not paid the tax laws or other regulations, within the time limit set and the associated increase in the principal sum of money and delay (hereinafter referred to as the overdue tax payments) as well as the costs of delayed recovery of tax payments, non-contentious procedure in the tax administration shall recover non-contentious procedure, on the basis of the decision on the recovery of overdue tax payments.
(2) before the overdue tax payment recovery non-contentious agenda of tax debt tax administrations to cover duties deflecting emerged overpayment. Taxpayer for overpayment debt to cover a shift is informed in writing within three working days following its due.
(3) tax payments overdue shall recover non-contentious procedure, using the following features: 1) tax administrations collection of written off money from the taxpayer's account with a credit institution. Collection of the tax administration the task of a credit institution is required. If the taxpayer's account, credit institutions do not have the means of 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. The credit institution shall inform the taxpayer about the tasks collection receipts.
2) cabinet order removed cash from the Treasury of the legal person, 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;
3) of the code of civil procedure set out in part E of the order directing the recovery of tax payments, non-contentious procedures relating to the taxpayer's property (movable and immovable property, to inherit, which is located at the third parties). Recourse to the assets recovery started when the tax administration, shifting the overpayment by sending a collection task and excluding cash, has failed to pay overdue tax payments and costs of delayed recovery of tax payments, non-contentious procedure.
(4) in the third subparagraph of that recovery measures order and each measure is determined by the number of times the tax administration shall, subject to the following principles: 1) overdue tax payment procedure in non-contentious drive to first verifying the debtor's funds;
2) drive to real estate subjected only if the debtor has movable property or to movable property sold can not cover all overdue tax payments.
(5) an authorised officer of the tax administration on the recovery of overdue tax payment can be taken no earlier than five working days after the deadline for payment of taxes. The decision on the tax administration's control (inspection, audit) resulting in missed tax payments calculated drive be taken no earlier than 30 days after the tax administration has adopted the relevant decision.
(6) the delayed recovery of tax payments, non-contentious procedure initiated and launched the overdue tax recovery non-contentious procedure, if at least one of the following conditions: 1) appealed to the tax administration control (inspection, audit) as a result, the decision on the application of pre-trial examination-time in accordance with the statutory arrangements;
2) extended, suspended or broken into tax payment deadline,-for the extended tax payment or deferred payment;
3) stand of the Civil Procedure Act 560, 563 article the first paragraph of article 5, paragraph 4 or or conditions provided for in the second subparagraph;
4) accepted the decision of the tax administration or the Court ruling that stopped the missed tax payments drive non-contentious procedure;
5) the entry into force of the judgment of the Court of Justice, to which the taxpayer is declared insolvent. For a bankrupt taxpayer delivered shall take all current tax payments in accordance with the tax laws.
(7) decision on overdue tax recovery is execution, and executed: 1) tax administration officials according to their duties;
2) court bailiffs under the law of civil procedure and on the basis of the decision on the recovery of overdue tax payment, if the tax administration of the civil law for the sworn bailiff execution document submitted.
(8) decision on overdue tax recovery executed within three years of its adoption. Limitation period for implementing the decision will stop if: 1) extended, suspended or broken into tax payment deadline, until the expiry of that period. If the date for payment of the split, the calculation of the limitation period is restored after the last payment date;
2) disputed tax administration control (inspection, audit) as a result of the decision, the tax calculation or decision on overdue tax payment, submission of preliminary examination-time;
3 appeal dismissed by the Court) the artist steps-to review the complaint;
4) debtor deceased or a legal person finished stand and the Court established the legal relationship allows transfer of the rights of the debtor, until successor;
5) debtor lost capacity-up to the appointment of the guardian;
6) is the decision of the Court of the decision of the tax administration of the suspension, pending the judicial decision-or at the time specified in the decision of the Court of Justice;
7) proposed in the taxpayer's insolvency proceedings, the insolvency practitioner-until the completion;
8) accepted and registered the decision on liquidation of the taxpayer,-until the completion of the liquidation process.
(9) decision on tax overdue for payment shall lapse: 1) with an overdue tax payments voluntary fee or executed decision on overdue tax recovery;
2) from the day the tax administration cancels the decision on tax overdue for payment;
3) date of entry into force of the judgment of the Court of Justice, which annulled the decision of the tax administration on the recovery of overdue tax payment;
4) If a decision on overdue tax recovery of this article is not satisfied within the time-limits laid down in the eighth and the tax authority is legally confirmed the impossibility of recovery Act;
5) if the tax arrears are deleted in accordance with the procedure laid down in this Act.
(10) in this Act the overdue tax payment recovery procedure also applies to late fees and other compulsory recovery non-contentious procedures. "
11. To supplement the law with 26.1 article 26.1: "this article. The decision of the tax administration enforcement support (1) in respect of tax administration control (inspection, audit) as a result of the decisions taken, as well as the decision on overdue tax recovery non-contentious procedure of the tax administration has the right to apply the following performance guarantee features: 1) movable property belonging to the debtor garnishee;
Annex 2) marks (prohibition or pledge marks) recording, the land register or other property registers;
3) banning the debtor to perform specific actions with a focus on tax evasion;
4) at another person's existing debtor seizure of belonging.
(2) the tax administration notified officials of the decision on the application of the security instruments sent to the taxpayer within one business day after it is due.
(3) If the tax administration concludes that taxpayers alienates or exported, hiding their belongings or other income sources, reorganize or eliminate the undertakings (companies), or there is other evidence that taxpayers will stop its operations in Latvia, to avoid payment of overdue tax payments, as well as the taxpayer carries out other activities that might become impossible to execute the decision of the tax administration on the recovery of tax payments, non-contentious procedure , the tax administration may apply the security features before the legislative act or the tax administration control (inspection, audit) results in a decision taken within a certain time.

(4) the decision of the enforcement tools in such a way that the taxpayer may be caused less damage and less likely to hamper its operations. The tax administration in accordance with the procedure laid down in the civil code to pay the taxpayer losses resulting from the unreasonable application of the security features. "
12. in article 28: adding to the second paragraph with the following text: "If the overpaid tax amounts unduly refunded in this part or the Tax Act, the prescribed period of the amount repaid increases by 0.03 percent of overpaid tax payment amount for each day of delay. ';
to supplement the article with the fifth, sixth and seventh subparagraph by the following: "(5) If a particular Tax Act envisages tax audit (audit) to repay the excess tax, the tax overpayment refundable part: 1) where the validity of the approved tax audit (audit);
2) in which the tax audit (audit) will continue, if possible after the repayment of tax debt obligations is reinforced with a guarantee or provided with pledge.
(6) the tax overpayment that reasonableness is assessed, in addition to the tax is not refunded the audit (the audit) if the taxable person does not submit that this article is referred to in the fifth subparagraph guarantee or warrant the refund of this amount to the mortgage.
(7) in the fifth subparagraph of this article, paragraph 2 in the case provided for in the agreement concluded between the tax administration and taxpayers in General, laid down in respect of the mortgage contract, and such contract are exempt from taxes and State fees payable to design the mortgage contract. On the subject of pledge may be the thing that is not burdened with debts or other rights in rem. In accordance with the conclusion of the contract of guarantee the guarantor shall undertake to pay the tax debt, the interest, the principal sum of money and delay the increase of money as debt. The mortgage law and the guarantee obligation, immutable reconcilable and terminated according to the provisions of the civil code, but the dispute between the parties in respect of the civil law. "
13. To supplement the law with article 28.1, of the following: ' article 28.1. Mandatory packing slip-invoice, payment of taxes and other logging equipment, electronic devices and use the tax and levy calculations (1) To tax calculation and accounting needs ensure that goods and other material goods receipt and issuance of accurate and complete presentation of the documentary, taxpayers use the slip-invoice, which is a mandatory document. The Cabinet of Ministers determines the mandatory product packing slip-invoice form manufacturing and distribution arrangements, their users and the use, properties, the order in which the invoice-invoicing, form being filed are applicable, in a single database (the registry), as well as the monitoring and control procedures.
(2) the cabinet shall determine any duties and taxes to be recorded by electronic devices and equipment, the order in which the taxpayers are exempt from electronic devices and equipment required, and equipment referred to the mandatory technical requirements of these devices and equipment users, dealers, services and expert servicing obligations, as well as the order in which electronic devices and equipment, their users, dealers and service departments to be registered for a single database (registry) and monitoring and control procedures. "
14. Replace the title of Chapter VIII the word "appeal" with the words "opposition and appeals".
15. off article 36.
16. Article 37 be expressed as follows: "article 37. Officials of the State revenue service tax decisions and appeals procedures for appeals (1) the taxpayer who received the State revenue service officials control (inspection, audit) as a result of the decisions taken, including the inspection and Audit Act proposals referred to the taxpayer, the amount of tax overpaid, decision on overdue tax payment, decision that expenditure on overdue tax recovery non-contentious procedure required of taxpayer funds If the decision on the enforcement of the decision on the application of the funds, have the right to challenge this law.
(2) the taxpayer referred to in the first paragraph of the State revenue service officials can challenge the decision in writing within 30 days of receipt of this decision, in the following order: 1) State revenue service territorial authority-the decision adopted by the territorial Director;
2) State revenue service territorial authorities of the decision taken by the Director-General of the State revenue service;
3) State revenue service central apparatus officers decision-the Director-General of the State revenue service.
(3) the taxpayer disputes the decision, is entitled to: 1) ask to cancel the decision in whole or part thereof;
2) be required to reduce the fine calculated in this law;
3) propose to enter into an agreement in contract law.
(4) in considering the application of the taxpayer, that referred to in the second subparagraph of article officials can adopt the following decision: 1) leave of the contested decision;
2) annul the contested decision;
3) take a new decision to the taxpayer's case.
(5) the State revenue service examine the submission and response 30 days the applicant. The Minister of Finance has the right to extend the period of examination of the application up to 60 days.
(6) if the taxpayer does not agree with the Director-General of the State revenue service's decision, he has the right to appeal against it in court. "
17. Supplement article 37.1 of the law with the following: "article 37.1. Other State and local officials of the tax authority issues decision and appeals procedures for appeals (1) an officer of the other State institutions, tax decisions and appeal to the General undisputed in the order laid down in the administrative challenge and appeal.
(2) the municipal tax officials decisions within 30 days of receipt of the decision can be challenged (appealed) in the following order: 1) a local Government Council (Council) of the decision taken by the officials-Municipal Council (Council) President. Local Government Council (the Council) will consider the application and the President 30 days to reply;
2) the local Government Council (the Council) President's decision-court.
(3) in considering the application of the taxpayer, the municipal officials can adopt the following decision: 1) leave of the contested decision;
2) annul the contested decision;
3) take a new decision to the taxpayer. "
18. the express article 40 and 41 the following: ' article 40. The suspension of the decision in connection with the consideration of the application (1) If you have received the application for tax administration control (inspection, audit) as a result of the decision taken by the opposition, officials of the tax administration decision execution is paused at a pre-trial hearing of the application.
(2) the decision of the tax administration officials stopped the execution of this law are also set out in article 39.
(3) If a taxpayer disposes of or exported, hiding their belongings or other income sources, reorganize or eliminate the undertakings (companies) or have other evidence that taxpayers will stop its operations in Latvia, the tax administration shall have the right to take measures to ensure that the calculated tax amount before receiving the taxpayer with consideration of the application is completed. In such cases, the payment of taxes imposed by the tax administration can request regardless of the stage of the examination of the application and deadlines.
Article 41. Tax administration and tax arrangement agreement (1) where an official of the tax administration control (inspection, audit) the result calculated by the additional payments to the State budget, tax payer in the second paragraph of this article, the cases are entitled to propose the State Revenue Service Director-General to conclude an agreement contract. Agreement contract indicates that the taxpayer agrees to additional payments calculated tax and undertake to pay, but according to this law the calculated penalty is irrevocable.
(2) the agreement contracts, the Director General of the State revenue service is entitled to conclude, if the taxpayer during the tax period before the start of the inspection was not a tax debt, and if there is one of the following conditions: 1) in considering an application by the taxable person, the State revenue service territorial institution, Director of the contested decision left unedited or adopted a new decision, to which the contested decision is reversed in part;
2) has challenged the State revenue service territorial authorities, and the decision of the Director, in considering the application, the taxpayers of the State Revenue Service Director-General of the contested decision left unedited or adopted a new decision, to which the contested decision is reversed in part;
3) the taxpayer submitted a complaint to the Court, but the proceedings on the merits are not initiated.

(3) the second paragraph of article 1 and paragraph 2 in the cases specified in the taxpayer submission as possible agreement on the conclusion of the contract the State revenue service shall submit to the Director General within 30 days of receipt of the relevant decision.
(4) in deciding the question of contractual agreement, take into account the tax causes and levels, as well as the continuation of the dispute and of the associated costs.
(5) If a taxable person fails to comply with the provisions of the Treaty of the agreement, the tax authorities take belated recovery of tax legislation.
(6) the agreement in the contract is concluded, if the tax authority has submitted the matter for decision to the materials of the criminal prosecution. "
19. transitional provisions: exclude paragraph 7;
Express 35 paragraph 3 by the following: "3) accepted state aid surveillance Commission decision on the adequacy of such aid business support Control Act, other legislation and the provisions of the Treaty, as well as the obligations arising from the international treaties binding for Latvia".
transitional provisions be supplemented with 58 59, 60, and 61 points by the following: "the application of the law of 15 58. the first paragraph of article 10, to the date of entry into force of a measure of electronic signature use procedures, taxpayers who are supporting documents and accounting data submitted to the register by electronic means, it shall also submit in writing.
59. Article 18 of the law of 13, 14 and 15 shall enter into force on 1 September 2003.
60. the amended article 28 of the law the second part concerning the application of the late deadline outstanding tax overpayment amounts shall enter into force on January 1, 2004.
61. After the taxpayer's application of law based article 25, first paragraph, point 4 until July 1, 2003 will also be applied to them by the State revenue service tax inspection (inspection, audit) in addition to the estimated tax payments, debts, as well as the related penalties, the principal sum of money and increase of late that the collection expired in accordance with the law "About taxes and duties" in the first part of article 23 version that was in force until 1 January 2000. "
The law shall enter into force on July 1, 2003.
The Parliament adopted the law of 28 February.
State v. President Vaira Vīķe-Freiberga in Riga on 12 March 2003, the Editorial Note: the law shall enter into force on July 1, 2003.