The Saeima has adopted and promulgated by the President of such a law "amendments to the law On taxes and duties" make law "About taxes and duties" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1995, nr. 7) as follows: 1. Article 1: Add to paragraph 1, after the words "cash payment" with the words "as well as no payment for a state capital or its parts;";
make paragraph 3 by the following: "3) municipal taxes — local Government Council (the Council) established mandatory payment authorities in general or the special budget in the cases provided for in this Act;";
Express 4. the last sentence of paragraph by the following: "this law and the relevant tax laws within the meaning of the taxpayer shall be deemed to include the value added tax to the taxable person and the person, group, or groups, which withholds or be deducted tax from payments to other persons, groups, or groups;"
to supplement the article with the following paragraph 12: ' 12) tax debt capitalization — company (the company) Statute of the capital increase on tax debt. "
2. Add to article 2 of the fourth subparagraph by the following: "(4) if the Cabinet or local Government Council (the Council) adopted binding rules contains provisions providing for the compulsory payments, which corresponds to article 1 of this law, the terms referred to in the" tax "," fee "or" municipal fees ", but which are not provided for in this law, then the following rules is not allowed until the entry into force of the relevant amendments to the law."
3. To make article 6 by the following: "article 6. The payment of taxes and duties (1) the taxes and fees payable in dollars and Sant Ms. In foreign countries the existing Latvian diplomatic and consular institutions of government fees can be paid in convertible currency or foreign currency in question.
(2) the tax authority may not relinquish their claim of the right for another person or to put any other person their rights in relation to taxes, duties and the related payment claims, except for the collection of tax and other tax laws, in cases of seized property and sales.
(3) it is not permitted the payment of taxes, duties and charges associated with them including, apart from the budgetary authorities financed charges for Cabinet cases and order. "
4. in article 11: the first part of the expression (4) as follows: "4) fees for the activities of the judiciary, the civil procedure code of Latvia;";
to supplement the first part with point 7 and 8 as follows: "7) fees for certificates and other functions of the family courts and the law on pagastties, fosters and pagastties";
8) airport charges — the law on aviation ".";
to make the second part of paragraph 1 by the following: "l") on the service of documents on a permanent basis departure abroad; ".
5. in article 12: make the first part of paragraph 1 by the following: "l) Municipal Council (Council) issued official documents and certified copies thereof;"
to make the second part of paragraph 1 in the following wording: "l) District Council issued official documents and certified copies thereof;"
to express the third, fourth and fifth paragraph as follows: "(3) in the form of tolls payable only municipal councils (Soviets) or the services provided by the authorities, provided for in article 12 of this law. If the Municipal Council (the Council) or the other services, which under this Act is not a local object, and if the fees for these services are notable, then there is the separate accounting records and to provide tax and other compulsory payments for them in accordance with this law and the relevant tax laws.
(4) the city councils of the Republic and the district councils adopted regulations on municipal charges of signing it within five working days to send authorities a supervisory body for the recording of the Cabinet in the order and no later than a week after the authorities supervising the registration organ shall be published in the newspaper "journal", and shall take effect no earlier than the day following that of their publication. Authorities supervising institution carried out the registration or with the rules provide a motivated refusal to do so no later than 30 days after receipt of the application for registration of the rules.
(5) the District Councils of cities and county councils adopted regulations on municipal charges of signing it within five working days to send authorities supervising body for registration in the form prescribed by the Cabinet of Ministers and not later than one week after the registration authorities supervising organ for visible posts in Council (Council) building, or to the Council (Council) building and shall enter into force not earlier than on the day following their eviction in the. Authorities supervising institution carried out the registration or with the rules provide a motivated refusal to do so no later than 30 days after receipt of the application for registration of the rules. ";
turn off the sixth and seventh the past part of sixth.
6. Article 13: make the first part of the second sentence as follows: "the State duties collected on city and county authorities or the authorities established, payable to the municipality budgets."
7. Supplement article 15, first subparagraph, the following point 7: "7) for specific tax laws provided for the amount of duties."
8. Express article 20 paragraph 6 by the following: "6) natural resource tax: the State revenue service, the environmental protection and the Ministry of regional development and local government according to the law" on natural resources tax "."
9. Make the article 24 as follows: "article 24. Tax extension of time limits for payment and tax debt capitalization (1) the tax authorities, which, according to article 20 of this law is administered in certain taxes, the taxpayer a written motivated application is right: l) to extend the current tax and other charges included in the budgets for the pay period up to three months, beginning in the Act and the specific statutory delays of tax money. The taxpayer the submission tax incentive Administration must be submitted not later than three days before the due date of accession;

2) repeatedly extended to three months overdue municipal budgets in favour of tax payment term, beginning in the tax law and the specific statutory delays, if during the previous extension paid for no less than 20 percent of the tax amount. The taxpayer the submission tax incentive Administration must be submitted before the expiry of the grace period on arrears;
3) split time or postpone for a period of up to one year non-contentious procedure specified in the national budget in recovered payments and payment of the fine.
(2) in the first subparagraph for current and overdue tax and other payments to the budgets in favour of the extension of the term of payment in cases where the specific taxes administered by the State revenue service and local authorities, to take up the State revenue service, based on the taxpayer's application of the reasoned written, which is consistent with the relevant authorities.
(companies) in the State budget in favour of the overdue tax payment deadlines, and reduce these taxes calculated above late or just cut above the calculated delay money: 1) extend the period of up to one year for companies (companies) and financed from the budget authorities, not calculating this law and the specific statutory delays the tax money, as well as a cut above the calculated delay, but not more than 50 percent If (companies) have already been overdue tax payment extension of up to three months, but from paying independent circumstances, this time it has not been possible to execute it;
2) extend the time limit to three years — or privatizējam companies privatised (companies) up to the time of the privatisation of the State budget in favour of the overdue tax payment deadline, not calculating this law and the specific statutory delays the tax money, as well as a cut above the calculated delay;
3) calculated above the delay money reduced to 100 percent for companies (companies) within 90 days after the Ministry of Finance on the recommendation of the date of adoption of the decision, pay all overdue State budget in favour of the principal sum of tax payments and the related increase in the principal sum of money.
(4) the third paragraph of this article 1 and paragraph 3 required tax payment term extensions and facilities may not be applied to undertakings (companies), which the tax debt (fines, increase demanded unless the money late) led to the tax authorities the results of the checks.
(5) the tax debts, which led to the tax administration, and the results of the non-contentious procedure of payment of the duties to be charged in the deadlines may be postponed to the time according to the first paragraph of this article, paragraph 3.
(6) the delayed tax payments to be paid in proportion to the principal sum, the principal sum of money and delay the increase.
(7) If, upon the expiry of the period of extension, the taxpayer overdue payments are not paid in full or payment deadlines extended by States in accordance with the procedure laid down in this article, the delay for debt outstanding part throughout the period of delay will be calculated and displayed in the General agenda is driven non-contentious procedure.
(8) the delayed tax payment term extension did not exempt the person from the obligation to make payments on tax payments and the tax in full the statutory time limits. The principal sum of duty, with pay, in the case of the extension throughout the period of delay is increased, according to the Bank of Latvia established refinancing rate, except for article 29 of this law as provided in.
(9) of the first subparagraph and in paragraph 2 the third subparagraph in paragraph 1, the benefits may not be applied to taxable persons who do not carry out regular tax payments and the tax in full the statutory time limits.
(10) the privatisation agency or other institution provided for in the legislation, which has the legal right to carry out privatization, the Cabinet of Ministers duly capitalized State budget in favour of the principal sum of tax payments, while the retirement and fines for late payment: 1) privatizējam enterprises (companies) or parts thereof;
2) privatised companies (companies) that are included in the State budget of tax debt had formed up to privatisation and to this moment from the payer as a result of circumstances not paid.
(11) income earned, realizing the State budget in favour of the kapitalizēto the tax debts payable to the State budget and special budget as required by the tax laws of this tax transfer of current payments to the State budget and special budget. "
10. Express article 25 the following: "article 25. Tax and duties receivable dzēSan (l) national debts of taxes and levies, as well as of the related fines, an increase in the principal sum of money and delay the recovery of the money, which should be performed by the tax administration, which has made all the laws and the action for the recovery of tax debts, following a proposal by the tax administration of the Cabinet in the order of the Minister of finance deleted in the following situations: 1) company (the company) with a court ruling declared bankrupt , has made the recovery of accounts receivable and accounts payable claims, and litigation in the bankruptcy case has been closed by a court order;
2) company wound up legislation in other cases;
3) enterprises (companies) that tax and related charges are capitalised;
4) individual (family) enterprises, with farmers, fishermen, founder-owner's death if it is not possible from the heirs to recover debts of taxes and levies, as well as of the related fines, an increase in the principal sum of money-and late payment of money;
5) physical persons-tax paid for her death, if it is not possible from the heirs to recover debts of taxes and levies, as well as the related fines, the principal sum of money and delay the increase.
(2) the Ministry of Finance in the newspaper "journal" publishes information on deleted national taxes and levies.
(3) municipal budgets include the debts of taxes and levies under the first paragraph of this article delete local cases.

(4) social tax payment debts under the first paragraph of this article, in the cases and in the order deletes the Welfare Minister. "
11. To supplement article 26 with the fourth and fifth by the following: "(4) of the companies (companies) that the judicial decision recognised as bankrupt, which the Court ruling set a rehabilitation or which are eliminated in legislation in the other cases, the tax administration shall not give rise to non-contentious procedure within any past due taxes and related charges, which were built up to the judicial authorities or the date of the decision.
(5) the undertakings (companies), which applied the fourth paragraph of this article, the intended relief, take all relevant tax laws in certain current tax payments. "
12. Express article 28 the following: ' article 28. Incorrect payment and overpayment recovered the amount of repayment (1) the tax authorities incorrect payment amount recovered be paid back the taxpayer, within 15 days from the date on which the tax authorities or court decision that the charge is not recovered correctly. Repayable amount determined, subject to the Bank's refinancing rate determined at the time when the amount does not properly recovered. If the wrong payment amount recovered is not repaid within 15 days, the amounts to be repaid back increases by 0.05 percent from wrong payment amount recovered for each day of delay, and are paid from the tax administration in a special budget.
(2) the amount of the overpayment by taxpayer's reasonable request-refundable within 15 days of the submission of the tax administration, if a particular tax laws do not provide for the reimbursement of other time and order.
(3) the first and second subparagraph are not applicable to taxpayers who have overdue tax payment arrears of taxes and related charges.
(4) the tax administration is the responsibility of the taxpayers who have overdue tax payment included in the budget and have tax overpayment, emerged in the first and in the cases referred to in the second subparagraph without the taxpayer's application for excess tax amounts to redirect tax and related charges, while the proportion to be borne by the principal sum, interest and principal sum of money to increase the delay. "
13.29. Article;
put the name of the article as follows: "article 29. The principal sum of money and delay the increase of money ";
to make the fourth subparagraph by the following: "(4) the principal sum of money and increase the delay calculation is terminated: 1) privatizējam enterprises (companies) from the date when they passed to the privatisation, until the date on which the obligations are transferred to the taking-over certificate for the new owner, but not more than twelve months;
2) undertakings (companies), with the Court ruling recognized as bankrupt, as from the date of such determination, the Court adopted;
3) undertakings (companies), which the Court found to be possible to make a recovery, from the date of such determination adopted by the Court, until the Court adopted a ruling on the termination of reorganisation measures;
4) enterprises (companies) that are eliminated in legislation in the other cases, from the date of the decision on the liquidation. "
to supplement the article with the fifth and sixth the following: "(5) taxpayers, which the bank adopted for the execution of payment orders for the payment of taxes, it does not run due to the suspension of the bank's operations, the principal sum of money and increase the delay calculation is interrupted for the time until a decision is taken on the renewal of the activities of the credit institution, or bankruptcy.
(6) in the fifth subparagraph of this article, determine the increase in the principal sum of money and delay calculation is terminated: 1) the amounts specified for execution of payment orders, adopted from the days when the bank adopted them;
2) only if the bank accounts frozen (held) money the owner-manager has not given up its claim for the benefit of another person or your rights are not transferred to any other person. "
14. Article 30 of the expression as follows: "article 30. Cash ierobeiojum of use (1) legal persons relating to the contract or group of such persons or groups of such persons or agents each month to the Cabinet in the order declared all month mutual cash transactions made (regardless of whether the transaction takes place in one or more of the operations), the sum of which exceeds 1000 lats. If not declared the cash transactions exceeding 1000 lats, paid a fine of 5 percent of the total amount of transactions.
(2) If the first paragraph of this article exceeds 3000 lats transactions, interest paid 10 percent of the total amount of transactions; If these transactions are not declared in the first part of this article in the order — 15 percent of the total amount of transactions.
(3) the provisions of this article shall not apply to credit services. " 15. Express article 32 the following: ' article 32. Responsibility for a reduction in the tax base (1) If a taxable person, the tax break laws, submitted to the tax administration declarations or tax calculations, reduces the tax base (taxable object) and the calculated tax amount and contribution budget less taxes from him in favor of the budget the tax administration shall recover the outstanding tax amount (the missing) and the amount of the fine, if specific tax legislation does not provide for other fines.
(2) the fine does not recover, if the taxpayer filed the Declaration within the time limit or tax calculation added Declaration corrections or adjustments to tax calculation and tax administration before starting inspections prevented irregularities and paid the outstanding (missing).
(3) the second paragraph of this article shall apply to the taxpayers no more than once per tax year.
(4) the (missing) unpaid taxes and penalties to the extent the taxpayer be payable within 30 days from the day of receipt of the decision of the tax administration on the due tax amounts. If payment for the 30 days are not made, apply to article 29 of this law the first and second subparagraph, starting with 31st day. "

16. the express article 33, the first paragraph by the following: "(1) where a taxpayer has not submitted within the time limits for specific tax administration tax statutory declarations or tax calculations or within three years, repeatedly violated tax laws (reduced the tax base, not income or uzrādīdam uzrādīdam in less income, or with confirmed expenditure), the tax administration shall recover from the taxpayer unpaid (missing) the amount of the tax and penalty of double the amount of this sum."
17. To supplement the law with article 34.1 (first instance) by the following: ' article 34 '. Suspension of business law cases (1) If a natural or legal person or a group, through economic activities, violating the legal or statutory procedures that provide you with taxes and fees the taxable object in the correct and complete records, the State revenue service is entitled to Cabinet in order to stop the offending laws (Department of that offence) for a period of not more than 10 days from the date of the finding of the infringement , a special inspection.
(2) the first part of this article in the special examination time limit does not apply in cases where such an examination has found that the need to make a special tax audit or, for which criminal responsibility, — economic financial audits. "
18. To supplement the law with article 41 the following: "article 41. Tax administration and taxpayer agreement contract (1) If the outcome of the tax administration on the additional charges calculated by the budget due to the reduction of the tax base and the tax payer does not agree with the tax administration for the calculated tax amount, the head of the tax administration is entitled to Cabinet in order to conclude the agreement contract with the taxpayer for the amount of the reduction only where the applicable rules of law are conflicting and different explained.
(2) the tax paid, who does not agree with the tax administration for the calculated tax amount, within 30 days after receipt of the decision of the tax administration in this respect is to submit a written application to the motivated tax administration head of the Supreme authority on the possible conclusion of the contract agreement.
(3) the tax administration agreement contract signed five days after the date of signature shall be published in the newspaper "journal".
(4) the tax administration and the taxpayer agreement contract is final, and none of the contracting parties cannot be challenged in court. "
19. transitional provisions be supplemented with 13, 14 and 15, paragraph by the following: ' 13. an amendment to the law "on air" cabinet shall have the right to determine airport charges and rates.
14. the law "on tax and duty" article 24, paragraph 3, of the third part of the country referred to in the budget should include the tax payment the principal sum concerns the principal sum of tax payments, who created up to January 1, 1996.
15. the arrears and outstanding tax payments, which built up to January 1, 1996, to be taken in the following order: first the principal sum to be paid, then the increase demanded unless the money and last — late. "
The Parliament adopted the law on 6 June 1996.
The President g. Ulmanis in Riga on 21 June 1996 in