Amendments To The Law "on The State Revenue Service"

Original Language Title: Grozījumi likumā "Par Valsts ieņēmumu dienestu"

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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 no) the following amendments: 1. Supplement article 2 with the following paragraph: "7) to ensure the movement of excisable goods regulatory law enforcement."
2. in article 3: make the third paragraph as follows: "3. The State revenue service's central apparatus contains the main tax office, the main customs administration, financial police department, as well as the large taxpayer Office, tax administration and other departments that provide services to the overall operation.";
Supplement fifth subparagraph following the words "tax inspectors" with the words "the principal inspectors, Senior Inspector, inspectors".
3. in article 4: make the first paragraph by the following: "1. the Director-General of the State revenue service's candidacy after the recommendation of the Minister of finance approves the Cabinet of Ministers. The State revenue service of the Director-General shall be appointed for a period of up to four years and work contracts with their finance ministers concluded. Contract of employment determined by the Director-General of the State revenue service's rights, duties and responsibilities. "
make the second subparagraph of paragraph 4 by the following: "(4)) shall be appointed and removed from Office, recruiting and dismissal of central apparatus officers and employees, as well as appointed for a period of up to four years, and the post of the Director of the territorial authorities. When time expires, the atestēj of the territorial Director may be appointed to a term in the same or in another territorial body. The State revenue service's Deputy Director General, financial management Director of the police, the main Customs Administration Director and Chief Director of the tax administration's nomination before the appointment, the Director-General of the State revenue service with the Minister of finance ";
to complement the second part with a new paragraph 5 as follows: "5) moves the State revenue service territorial institution Director from one of territorial authorities to another territorial body in accordance with the labour code;";
to complement the second part of paragraph 6, after the word "suspension" by the words "and decisions regarding alcohol violations" of the law of circulation;
consider the current second paragraph, 5, 6, 7, 8, 9 and 10 point on 6, 7, 8, 9, 10 and 11 above.
4. Put article 5 the first paragraph by the following: "1. the State revenue service territorial institution directors appointed for a period of up to four years, and the post of Director-General of the State revenue service."
5. in article 8: Supplement with a new article 5 and paragraph 6 by the following: "5), in accordance with international treaties as the competent authority shall coordinate and exchange information;
6) under international treaties be charged taxes contracting country of the competent authority and on behalf of his country, performs a Contracting State competent authorities request non-contentious procedure or action; "
make paragraph 10 by the following: ' 10) take legislative or regulatory tasks relating to the duties and other charges for the registration of electronic devices and equipment use; ";
consider the current 5, 6, 7, 8, 9 and 10 point on 7, 8, 9, 10, 11 and 12;
to supplement the article with the following paragraph 13: "13) other laws and regulations in certain tasks."
6. Add to article 11, the second subparagraph of paragraph 9 by the following: "9) make inquiries of the smuggling cases."
7. Supplement article 13, sixth with the words "but doing cognitive smuggling cases, is set out in the code of criminal procedure the cognitive powers of the authority".
8. To supplement the law with the new section 5 the following: "5. the chapter of the State revenue service tasks and rights of the officials of the movement of excisable goods, security and surveillance article 16.3. State revenue service tasks of the movement of excisable goods, security and surveillance of the State revenue service tasks of the movement of excisable goods, security and surveillance are as follows: 1) to issue, register and reregister the special permissions (licenses), permits and certificates for business relating to the movement of excisable goods;
2) organize and take measures to control the movement of excisable goods;
3) examine the excise movement irregularities and apply the penalties provided for in laws and regulations;
4) location of the packaging excise duty excise tax stamps attached or drop a control label;
5) provide excise tax stamps issuing and monitoring their movement;
6) to request, receive, systematize and analyse the movements of excisable goods and raw materials used in their manufacture related information;
7) to determine the excise goods sales and order in cases when special permissions (licenses) and inquiries have lost force, as well as the movement of excisable goods order their removal, destruction or any other form of disposition of cases;
8) legislation in the cases specified in the register and records excise duty seal to be used in measuring devices;
9) make excise goods transit traffic information monitoring;
10) the issue of a tax warehouse holding permits;
11) accept, register and control the excise laws and relevant regulations of the Cabinet of Ministers proposed excise tax guarantees;
12) to provide the competent national authorities and conformity assessment bodies opinions about the movement of excisable goods used for measuring and tracking system operability;
13) regulations in order to carry on with the movement of excisable goods related to the movement and use of surveillance;
14) take in other laws and regulations in certain tasks.
16.4 article. The State revenue service officials the right to movement of excisable goods, security and surveillance of the State revenue service officials of their duties of the movement of excisable goods, security and surveillance, has the right to: 1) presentation of a certificate of service and superior authority to carry out measures of control of excise goods production, storage, marketing and sales places, vehicles, as well as other associated with the movement of goods;
2) to request and receive from State and local authorities, enterprises (companies) and registered customers any information, as well as remove inspection (inspection) or as new evidence of any documents and items relating to the business to excise goods;
3) remove the excise duty to pass inspection (inspection) and get an opinion on their compliance with the requirements of the law;
4) remove and confiscate the excise goods, as well as the infringement of related tools and objects, if they are not the registered place of business, if they were considered items of evidence, if the goods are originating in illegal signs, as well as in other laws and regulations in the cases;
5) put the removed the excise goods in storage until the responsible decision on confiscation;
6) remove and destroy alcoholic drinks used in glass, plastic and other packaging that is not eliminated for labelling alcoholic beverages;
7) cancel the special permissions (licenses), permits and certificates for business with excise duty or suspend the operation of these laws and the documents in the cases provided for;
8) to carry out the initial analysis of excisable goods business;
9) implement international cooperation in monitoring the movement of excisable products and experiences in the field. "
consider the current section 5 of Chapter 6.
9. Supplement article 22, first paragraph, after the word "suspension" by the words "and decisions regarding alcohol violations" of the law of circulation.
10. Turn off the fourth paragraph of article 24.
11. transitional provisions be supplemented with 6, 7, 8, 9 and 10 in paragraph by the following: "6. the amendment of the law in article 2 and 3, article 4, paragraph 6, second subparagraph, article 22, first paragraph, as well as the new section 5 shall enter into force simultaneously with the amendments to the law on the movement of Alcohol.
7. Amendment of article 24 of the law's exclusion of the fourth subparagraph shall enter into force by 1 January 2000.
8. The State revenue service has excised goods management successor rights and obligations at the moment when these rights and obligations completely took over the Cabinet.
9. Excised goods management: 1) issued a special permit (license) for the movement of alcohol — the State revenue service re-register of the special permission (license) within the time limit specified;
2) special permissions (licenses) of tobacco, tobacco products, precious metal, precious and their products, as well as in the fuel chain valid to special permission (license) the specified deadline;
3) permits and certificates issued for a period of up to one year, valid until the expiry of the period specified therein.
10. Article 4 of the law of the second subparagraph of paragraph 4 and article 5, first paragraph, the condition of the State revenue service territorial authorities the appointment of Directors for up to four years to apply their State revenue service territorial authorities which appointed directors, until the entry into force of this article. "

The law shall enter into force on the day following its promulgation.
The law, adopted in 1999 by the Parliament on 14 October.
State v. President Vaira Vīķe-Freiberga in Riga in 1999 on November 3.