The Saeima has adopted and the President promulgated the following laws: For taxes and duties chapter I. General provisions article 1. The terms used in the law, the law is applied in the following terms: 1) tax: a statutory mandatory payments to the State budget or local budgets (in general or in special budgets) not a payment for the purchase of certain goods or services, and no penalties and late payment;
2) duty-mandatory payments to the State budget (in general or in special budgets) or in the cases specified in this law in the municipal budget as remuneration for the guarantee given by the national authorities, or business for services rendered, as well as the statutory special purpose (roads, ports and communications systems maintenance and development, population and the natural ecological protection, regional planning, and for other purposes);
3) municipal fee — required the payment of General or special local budget objectives laid down in this law, or the fee for local Government Council (the Council) the services provided by the authorities;
4) taxpayers, the Republic of Latvia or foreign natural and legal persons and on the basis of the contract or the agreement created groups of such persons or their representatives who make taxable activities or who are guaranteed income in the future. The specific object of the tax payer and the arc is determined by the individual tax law. The meaning of this law, the taxpayer shall be deemed to include the value added tax to taxable persons;
5) tax (duty) Administration: the State revenue service, the State social insurance fund and to create institutions, local Government Council (the Council) appointed officials or bodies, as well as other State institutions, if they are intended for specific legislation;
6) tax rebate — part of the tax, which can reduce the calculated tax, if the taxpayer has complied with the relevant provisions of the tax law or statutory criteria. Under the terms of the law, the tax rebate is refundable or non-refundable;
7) refinancing rate-Latvian Bank short-term lending rate, which it credits issued by banks for liquidity maintenance;
8) taxation period — the period of time (year, month, etc.) for which the tax is calculated;
9) pirmstaksācij period — the period before tax period;
pēctaksācij period: 10) period following the tax period;
11: an action for legal transactions) for the establishment, amendment or termination.
2. article. The scope of the law (1) of the Act defines the types of taxes and duties and regulate taxes and tolls, their collection and recovery of taxes and duties (hereinafter taxpayer) and administration of taxes and fees (tax administration) the rights, duties and responsibilities, as well as tax and duties on appeals against the decisions taken.
(2) this law shall apply to all taxes and duties, if the particular tax law does not provide for other specific tax or duty under the order of nature, which must not conflict with this Act. Customs procedures for the determination of the tax collection and also for the imposition of sanctions is regulated by the law on customs duties (tariffs) "and the customs code.
(3) a specific tax or fee imposed under a particular law of the tax or duty, as well as in the cases provided for in this Act pursuant to the provisions of Cabinet or local Government Council (the Council) issued binding rules.
3. article. The system of taxes and duties (1) the tax and fees system consists of: 1) state tax to taxable items and rates determined by the Parliament;
2) Government fees that are imposed in accordance with this law, other laws and Cabinet regulations;
3) municipal fees that are imposed under this Act and the local Government Council (the Council) issued binding rules.
(2) a specific tax act municipalities may be given the right to apply for relief for those payments to be charged to the budgets of the municipalities.
4. article. The income tax system (1) individual income tax and corporate income tax form a unified income tax system.
(2) any person who derives income in the Republic of Latvia, is the personal income tax or corporate income tax payer if the particular Tax Act does not provide otherwise.
(3) any income the person is fully taxable, is liable to personal income tax or corporate income tax, if the particular Tax Act does not provide otherwise.
(4) the same income can not put her at the individual income tax and corporate income tax, if the particular Tax Act does not provide otherwise.
5. article. (1) taxes and duties law application of the rules of procedure shall determine the specific laws or Cabinet regulations.
(2) according to the laws and regulations of the Cabinet of Ministers the State revenue service develops and approves the methodology upon which to calculate taxes and accounting, recording with the calculation of the tax.
6. article. The payment of taxes and levies 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.
7. article. The application of international treaties (1) If international agreements approved by the Saeima is defined differently for tax calculation or payment arrangements than the laws of the Republic of Latvia, shall apply the provisions of these international agreements.
(2) foreign diplomatic and consular representatives, as well as their employees and their family members who are not domiciled in the Republic of Latvia, tax and fee payments are determined pursuant to the requirements laid down in 1961. April 18, the Vienna Convention on diplomatic relations and the 1963 Vienna Convention of 24 April on consular relations.
Chapter II. Taxes article 8. State tax forms and their corresponding laws in the Republic of Latvia has the following State taxation and the respective laws on taxation: 1) individual income tax "on personal income tax";
2) corporate income tax "on corporate income tax";
3) real estate taxes "On property tax";
4) value added tax "On value added tax";
5) excise tax — "on the excise tax";
6) customs duty — "on the customs duties (tariffs)";
7) natural resources tax "On natural resources tax";
8 lotteries and gaming) tax: a "for lotteries and gambling fee and tax";
9) social tax — "social duty".
9. article. State tax by budget (1) state taxes are paid to the State budget or by the specific allocation in the national budget and local government — budgets according to the particular tax law.
(2) a fine dwelling Budgets for tax law violations, delay and additional payments of taxes, saving the tax distribution ratio shall be paid in the same budget accounts where the tax is payable, if that particular Tax Act does not provide otherwise.
Chapter III. Fees article 10. The system of fees (1) the State fee shall be imposed in accordance with the laws and regulations of the Cabinet of Ministers, municipal fees, with the local Government Council (the Council) issued binding rules.
(2) the Cabinet of Ministers regulations on State duty to provide for the payment of rates and incentives, if this law or other laws provide otherwise.
(3) the local Government Council (Council) in the binding rules issued for local governments to provide for the imposition of the fee payment arrangements, with the fees the taxable objects, rates and exemptions, as well as other requirements that are provided for by other laws and Cabinet regulations.
11. article. The State duty for the objects (1) the following public duties shall be imposed only in accordance with the law: 1) port and shipping fees: "Act on ports";
2 the annual fees for vehicles), the law on the annual vehicle fee ";
3) lotteries and gambling fee — the law on lotteries and gambling fee and tax ";
4) fee for the proceedings before the commercial court of Latvia: law on economic judicial process ';
5) fee for last name, first name and nationality of the person changing the records supporting documents: law on the name, surname and nationality change records ";
6) fee for reservation of land in rural areas, the law on land reform in rural areas of the Republic of Latvia ".
(2) State fees are due on the following legal and other services: 1) on the activities of the judiciary (except financial);
2) on the notarial deed;
3) on the registration of births, deaths and marriages, and replenishment;
4) on publishing and media registration.
5) on the business registration.
6) for providing information from the enterprise register of the Republic of Latvia;
7) on the provision of information from the population register;
8) on social organizations and associations registration.
9) on special permission (license) issued for individual lines of business;
10) on operations with the Bills of Exchange;
11) on operations with certificates;

12) on the issue of the residence permit and related services;
13) of the Republic of Latvia visa issuance and related services;
14) of the Republic of Latvia passports and other identity and right identity documents;
15) on the population of resident registration;
16) on the protection of the rights of the breeder;
17) on industrial property (inventions, trademarks, designs, and other industrial property);
18) on naturalization applications;
19) for customs services.
12. article. Municipal levy objects (1) the City Council and the County Council have the right cabinet in accordance with the procedure laid down in the provisions in its administrative territory of the local Government to impose fees on: 1) the local Government Council (the Council) established institutions and services;
2) entertaining measure recommended in public places;
3) vacationers and tourism;
4) trade in public places;
5) all types of livestock;
6) vehicle entry special treatment areas;
7) ads, posters and advertisement placement in public places;
8) boat, speedboat and yacht ownership;
9) municipal emblem.
(2) a District Council is right in the Cabinet in accordance with the procedure laid down in the provisions in its administrative territory to impose a toll on: 1) or the District Council established for services provided by the authorities;
2) District municipal emblem.
(3) the local government councils (Soviets) and create it services provided by the authorities, natural or legal persons can pay the local fees only.
(4) the city councils of the Republic and the District Councils of regulations issued on municipal dues no later than two weeks after their adoption for publication in the newspaper "journal", and shall take effect no earlier than the day following that of their publication.
(5) the District Councils and the County of the city Soviet regulations issued for municipal dues no later than two weeks after the post in a visible place in the City Council (Council) building, or near it, and shall enter into force not earlier than on the day following their eviction.
(6) regulations within three days after they register at the Ministry of Finance in the Cabinet.
(7) No legally binding provisions on the duties of local stops in the law "On local governments" in article 49.
13. article. The breakdown by budget dues (1) State fees payable to the national budget, if specific fees law or the Cabinet of Ministers rules otherwise. Government fees, which are collected in the city and district authorities or the vital statistics office, payable to the municipal budgets.
(2) the fees payable to the local government budgets.
 
Chapter IV. Article 14, taxpayers. Taxpayer classification (1) the laws of the Republic of Latvia in certain taxes (fees) paid: 1) domestic tax payer (resident);
2) foreign taxable persons (non-residents).
(2) tax law natural person will be considered a resident if: 1) this person's permanent residence is in the Republic of Latvia, or 2) that person staying in the Republic of Latvia, 183 days or more in any 12-month period that begins or ends in the tax year, or 3) that person is a citizen of Latvia, which employed abroad by the Government of the Republic of Latvia.
(3) the second paragraph of this article, the application of paragraph 2:1) natural person, who is not recognized as a resident in the year of pirmstaksācij, will be considered a resident of a tax year to date when it first arrived in Latvia;
2) natural person that will not be recognized as a resident in the year of pēctaksācij, will not be recognized as resident also tax year following the date when it left Latvia, where in the period after that date, this person has closer relations with foreign than with Latvia (foreign person owns property or living family, or it takes the foreign social insurance payments).
(4) the tax law the taxpayer who is not a natural person will be considered a resident if it is created and registered or it had to be created and registered in accordance with the laws of the Republic of Latvia.
(5) a taxpayer who does not meet the second, third and fourth subparagraphs, shall be considered non-residents. Non-residents pay taxes in accordance with the laws of the Republic of Latvia, the Republic of Latvia, the territorial waters and air space, as well as earned income for other taxes according to relevant tax laws.
(6) the non-resident's permanent representation in Latvia if it is created and recorded, or it had to be created and registered in accordance with the laws of the Republic of Latvia, the entire tax law will be considered a separate domestic taxpayer. On the permanent representation of the non-resident will be deemed a representation that meets one (at least one) of the following conditions: 1) is used in a location where the company (the company) completely or partially established;
2) used the site, construction, Assembly or Assembly objects or perform related supervisory or advisory activities;
3) is used to study natural resources or equipment, or for the acquisition of equipment, including drilling platforms and special vessels or related supervisory or advisory activities;
4) provides services, including consultancy, management and technical services through foreign company's employees or associated personnel;
5) uses physical, legal, or other person of a foreign company, if the person is granted and uses the power to conclude contracts on behalf of the foreign company.
(7) the non-resident's permanent representation in Latvia, pay taxes in accordance with the laws of the Republic of Latvia, the Republic of Latvia, the territorial waters and air space, earned income for earned income abroad, which refer to this representation, as well as other taxes according to relevant tax laws.
15. article. The taxpayer's obligations (1) the general taxpayer is responsible for the following: 1) calculate the amount of tax due;
2) deadline and pay the full amount of taxes and fees;
3) to declare the income tax period and other taxable items;
4) store financial and operating income and expenditure supporting documents not less than five years to show the accuracy of tax calculation;
5) report on all their income, to justify the payment of taxes, duties and other compulsory payments to the budget in compliance with the legislation on State and local governments and of calculating the amount due to be paid, presenting or making tax administration officials (employees) of their documents requested;
6) allow tax administration officials (employees) in the procedure prescribed by law to view business premises to be used for.
(2) the natural persons as taxpayers have the following additional responsibilities: 1) remove income tax and payroll tax annual card according to the law "on personal income tax";
2) submit payroll tax and payroll tax annual card basic workplace and additional jobs or income generating sites;
3) to store your own income generating sites deliver a written statement about what taxes the employer is paying off;
4) to produce identity documents, if required by an officer of the tax administration (employee) of their duties;
5) to register your local individual way of working, other than a certificate of registration (authorisation to carry out individual work) and to notify the State revenue service on top of income generation;
6) to list individual work revenues and expenses, and calculate the income tax.
(3) the natural persons if they are employers, and legal entities as taxpayers have the following additional responsibilities: 1) maintain the accounts, compile reports of their financial and economic activities, calculate tax on tax period;
2) to produce your taxpayer's code in certain accounting and reporting documents;
3) legally registered in the local (legal address) tax administration bodies;
4) within ten days notify the local (legal address) tax administration bodies for the change of address;
5) prescribed by Cabinet of Ministers to submit a tax administration statement on all the previous month in separate transactions in cash (including purchases) that exceed one thousand lats;
6) to pay taxes and other payments, including tax debts, the State budget and municipal budgets once satisfied the claims of employees under labour legal relations and claims to pay damages resulting from impairment or health damage, as well as due to the survivors;

7) following the adoption of the decision on the liquidation of the company (the company) or a reorganization in accordance with the procedure laid down in the law, inform the local (legal address) tax administration bodies. Company (company) following winding-up may be excluded from the enterprise register of the Republic of Latvia only if it is submitted to the local tax authorities certificate for tax payment.
16. article. The rights of taxpayers taxable persons have the right to: 1) use the law in certain tax and duty relief;
2) use the statutory tax savings;
3) tax administration free of charge consult legislative documents governing the calculation of taxes and levies and payment arrangements;
4) look at taxes and levies of the calculations and reports pertaining to the taxpayer;
5) appeal to Chapter VIII of this law in accordance with the procedure laid down in the decisions of the tax administration;
6) to submit to the tax authorities or court applications for the payment of taxes and levies review within three years after the statutory period of payment;
7) get overpaid tax amounts in accordance with the relevant tax laws;
8) tax administration wrong payment amount recovered 28 of this law, in accordance with the procedure laid down in article;
9) receive from their income generating sites written inquiries about what taxes the employer is paying off.
Chapter v. The tax authorities article 17. Tax law tax law this law, the law on the State revenue service, "and other laws.
18. article. The duties of the tax administration of the tax administration is responsible for the following: 1) to ensure that this Act and other tax (duty) laws follow both the taxpayers and the tax administration;
2) control the tax (duty) the correctness of the calculation and payment;
3) control the payment of taxes (duties) of debts;
4) to sanction tax (duty) law offenders, based on the rules and regulations of the Cabinet of Ministers;
5) to consider and decide questions of tax (duty) the prolongation of the terms of payment;
6) control the tax (duty) discount the accuracy of application;
7) known in writing to the taxpayer and recalculated payment declared the difference;
8) provide a tax (duty) recovery of public access, regularly publishing information on individual tax (duty) kopieņēmum and for taxpayers who are the biggest tax (duty);
9) to publish news about the rates of taxes and levies, penalties and late payment procedures for the determination of the amendment;
10) take a tax (duty) control (control, audit), based on the tax administration's direct control of the written decision that displays the control (inspection, audit).
19. article. Tax liability (1) losses, also from the circulation of money off effects that natural or legal person attributable to an unlawful action of the administration or in error, to pay from the State revenue service or the State social insurance special budget of the Fund, the State budget and municipal budgets.
(2) of the State revenue service and the State social insurance special budget of the Fund is reimbursed for its losses, which the natural or legal person is paid in these budgets, and it increases according to the Bank of Latvia established refinancing rate during this period.
(3) an officer of the tax administration (employee) who committed unlawful actions, compensation for damages in accordance with the procedure laid down by law.
20. article. Specific tax administration taxes administered by the following institutions: 1) personal income tax: the State revenue service and local authorities according to the law "on personal income tax";
2) corporate income tax: the State revenue service;
3) real estate tax: the State revenue service and local authorities according to the law "on real estate tax";
4) excise duty, the State revenue service;
5) value added tax, the State revenue service;
6) natural resource tax: the State revenue service and local authorities according to the law "on natural resources tax";
7) lotteries and gambling tax — of the State revenue service;
8) customs duty — the State revenue service;
9) social tax, the State social insurance fund.
21. article. Tax administration's interference in the autonomy of the tax administration's competence in matters of financial control is prohibited, except in cases provided for by law.
22. article. Confidentiality (1) the tax administration official (employee) prohibited the disclosure of taxpayer any information that has come to his knowledge in the course of their duties, if the second part of this article provides otherwise. On the disclosure of information the guilty official (employee) is known to the statutory liability.
(2) an officer of the tax administration (employee) on matters pertaining to the taxpayer, without the permission of the payer may inform the Ministry of Finance: 1), the matters of State revenue;
2) other tax administrations representative — in cases where the need to consider the question of taxation;
3) investigative bodies and the judiciary, legislative cases;
4) — State control in matters relating to the audit;
5) Municipal Council (the Council) — the questions on the revenue of the municipality;
6) foreign authorized representative, in accordance with the provisions of the international treaty, having informed the taxpayer. If the tax administration is suspected of hiding taxable object or avoidance, it can inform the taxpayer 90 days after notification of the foreign representative;
7) another person, in accordance with article 18 of this law, paragraph 8, the second subparagraph of article 24 and article 25, first subparagraph.
Chapter VI. Calculation of taxes (duties), the collection and refund of article 23. The size of the tax clarification (1) the tax authority has the right to charge additional calculated taxes and impose fines in cases where violation of tax laws, Cabinet of Ministers regulations on State taxes and local Government Council (the Council) regulations issued on local taxes, or reduce tax (duty) payment for excess taxes (duties) within three years after the statutory payment term. If during this time the company occurred on the tax administration's control, then the opinion is final and may be reviewed only if it finds evidence of forgery, fraud or other criminal activities.
(2) the State revenue service is entitled to the basic calculation to determine the size of the tax payments taxpayers based on their owned property or capital appreciation or State revenue service information available, if it is not in conflict with the law.
(3) in accordance with the second paragraph of this article, the calculated tax is collected not earlier than after 30 days, if the taxpayer proves that taxation is not justified.
24. article. Tax extension of time limits (1) the tax authorities, which, according to article 20 of this law is administered in certain taxes, the taxpayer a written motivated application basis is entitled to extend the overdue taxes and other charges included in the budgets of the principal sum unpaid periods of up to three months, beginning in the late Act.
(2) the Cabinet in the order of the authorized body shall have the right to extend the companies a State budget in favour of the overdue tax payment term up to one year, but privatised or privatizējam companies — the State budget up to the time of privatisation in favour of overdue tax payment term up to three years, beginning in the statutory delay money for the principal sum as well as a cut above the calculated delay, but no more than 50 percent. This in part tax deadline extension may be granted to undertakings which were built up from the tax debt of the company as a result of circumstances, if they jeopardise the undertaking's solvency, so privatization opportunities and future payments to the budget. With the request for extension of the time limit for the payment of taxes must submit a business plan for debt payment. Decisions on overdue tax deadline extension shall be published in the newspaper "journal".
(3) If, upon the expiry of the period of extension, the taxpayer overdue payments are not paid in full, late of the debt amount throughout the absence period is calculated in General.
(4) the tax deadline extension did not exempt the person from the obligation to make payments on tax payments in full and the tax laws within the time limits, as well as to pay the principal sum which the absence period is increased according to the Latvian Bank refinancing rate.
25. article. Taxes and levies of the debts

(1) the national debts of taxes and levies, as well as of the related fines and delay the recovery of the money, which must be carried out in tax administration, but by a decision of the Court of Justice recognised in insolvency or not paying its location, it is not possible to recover and that the procedure is not for deletion, at the proposal of the tax administration Finance Minister delete. The Ministry of finance in the newspaper "journal" publishes information on deleted national taxes and levies.
(2) municipal budgets taxes and levies collected debts in the cases referred to in this article is delete municipalities.
26. article. Within the outstanding tax collection (1) the tax authority has the obligation to communicate in writing to the taxpayer or clarification of the calculation result in the size of the duty if it conflicts with the bill payment declared size.
(2) the term does not get taxes, penalties and late payment in accordance with the decision of the tax administration shall recover non-contentious procedure: 1) the collection of the tax administration of the retirement funds from the taxpayer's bank accounts, also from foreign currency account in the bank. If the taxpayer does not have the features in the account, the bank authorities to adopt the tax administration and collection task after account received the funds, it should be executed. While the tax administration is not fulfilled the task of collection, features for other purposes except pay, not exceeding the average of the last six months the wage is not given;
2) from taxpayer accounts in foreign banks in international contracts in the order;
3) except for the cash from the cash register of legal persons, in the order of the Cabinet of Ministers;
4) from the rest of taxpayers property. It distributes tax administration official (employee) in the third paragraph of this article.
(3) if the taxpayer has not appealed the decision of the tax administration for tax collection and tax is not paid within 30 days of the payment date of receipt of the request, the tax authority has the right to levy this tax expenditure and recovery, recover them from the taxpayer-owned property in the same way as it is done after the Court ruling.
27. article. Tax collection revenue source elimination or concealment of cases Where the taxpayer disposed of their property, businesses, companies or other sources of income or bury their belongings or tax administration is another evidence that the taxpayer will stop its operations in Latvia, the tax administration shall be entitled to calculate the taxes and take measures to ensure that the calculated tax amount received before the end of the tax period. In such cases, the taxation necessary information and declarations, as well as the payment of taxes imposed by the tax administration may require independent of a particular tax statutory deadlines.
28. article. Incorrect payment of refund of recovered tax authorities incorrect payment amounts recovered return the taxpayer, within 15 days from the date on which the tax administration or the Court has decided that the payment is not properly recovered. 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 returned within 15 days, the amount repaid is increased by 0.05 percent from wrong payment amount recovered for each delayed day. The amount of the fine to pay the tax administration in a special budget.
Chapter VII. Liability for violation of the tax law, article 29. Delay calculation (1), as well as other budget should include the late payment (also fine) amount (principal sum) is increased according to the Latvian Bank refinancing rate specified absence period.
(2) on tax and other charges included in the budget of paying arrears are recovered from late-period outstanding principal sum of 0.05 percent per day of delay, if the particular Tax Act provides no other amount of arrears.
(3) Delay calculation is interrupted if the amount by which the increase of the principal sum, according to the Bank of Latvia established refinancing rate, together with the late payment of money reaches overdue (the principal sum).
(4) the Privatizējam companies in the first and second part of the principal sum and the late increase money calculation is interrupted at the time of the approval of the terms of the privatization date to the date on which the obligations are transferred to the new owner with the adoption of the Act of transfer – — but not more than nine months.
30. article. Cash constraints in the company (company) (1) payments between enterprises (companies) between cash settlement regardless of payment type or order must not exceed 3000 lats for one transaction, the value of which is determined by a written or oral contract (Agreement).
(2) undertakings (companies) every month in the Cabinet in the order declared all mutually made in cash transactions exceeding 1000 lats.
(3) On the first and second parts, failure to limit interest payable: 1) if not declared the cash transaction, which exceeds 1000 ls, fine 5 percent of the transaction amount, 2) If transaction whose value exceeds 3000 lats, made in cash — fine for 10 percent of the transaction amount.
(4) the provisions of this article shall not apply to services of credit institutions.
31. article. Limitations in obtaining tax relief to taxpayers who have not missed payments eligible for the year under review, not entitled to tax relief, making donations or donations.
32. article. 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 from the amount of tax calculated and paid less in taxes in the budget, from him in favor of the budget the tax administration shall recover the outstanding tax amount (of the missing), the amount of the fine and the delay, if the particular Tax Act does not provide otherwise.
(2) the fine does not recover, if the taxpayer filed the Declaration within the time limit or tax calculation of correction or added Declaration to tax calculation and tax administration periodic checks to resolve irregularities early and paid the amount lacking, as well as of late.
33. article. Responsibility for the statement, repeated reduction of the amount of duty (1) If 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 [secreted (reduced) tax base, not income or uzrādīdam uzrādīdam in less income, or with confirmed expenditure], from the taxpayer's tax administration shall recover the outstanding tax amount, a penalty of double the amount in the amount as well as of late.
(2) the tax authorities no more than once every three payment periods can reduce the fine for not systematic unintended violations, if those natural persons tax payments reduced by not more than 50 lats, but the legal person tax payments — up to 250 Lats per payment period, as well as the Declaration and the delay for the submission of tax returns, not exceeding three days.
(3) If, within three months from the date the taxpayer does not pay tax, penalties or late payment of money debt in the budget and has no extended tax deadlines in article 24 of this law in accordance with the procedure laid down, the tax administration shall propose to the Court the taxpayer acceptance for insolvent.
34. article. The responsibility for doing business without registering as a taxpayer and other tax law violations If the natural or legal person, established, do not register as a taxable person or within 30 days after the deadline do not submit tax declarations or statutory tax returns, as well as holding and accounting documents, without which the tax administration officials (employees) can not determine the tax base, or the ability to levy taxes , or not allow the tax administration to the official (employee) to enter the premises of the taxpayer when this official (employee) have the right to: 1) are applicable to article 33 of this law laid down in the first paragraph, but if it is not possible to determine the size of the tax charged for the previous period charged double, but if there were no tax shall be determined on the basis of the tax administration of the information available on analog taxpayers and by applying the tax payments of the offenders double;
2) after tax: (a) at the request of the Administration), local authorities and other ministries in the authorities to revoke the permit issued to the taxpayer (license) to do business,

(b)), the Customs authorities must stop tax export and import operations, c) to stop the release of funds to banks and transfer of tax payer's account until you receive a written revocation of the tax administration or court order;
3) apply other penalties laid down in the legislation. The tax administration has the right to submit the material to the relevant national authority in criminal prosecution.
35. article. Responsibility for serious breaches of tax law (1) if the taxpayer is not systematically submitted to the tax administration of the tax laws in certain statements, declarations or tax calculations, and it does not have information about the activities of the taxable person or if it is abused to avoid payment of taxes and duties, and tax administration proposal the company (company) or organisation is excluded from the enterprise register of the Republic of Latvia.
(2) in all cases where the taxpayer has made a breach for which the intended criminal penalties, tax administration official (employee) who has found, are obliged to submit within a period of 10 days for those messages and materials to the relevant national authorities for criminal prosecution.
Chapter VIII. Taxes and levies on appeals against decisions taken on the order article 36. Complaints and arbitration proceedings (1) the taxpayer who received the document incomplete tax paid has the right within 30 days after receipt of this document, in writing, appeal the decision of the tax administration and the tax administrations concerned in the order of the Supreme Head of the institution, except in decisions on the imposition of administrative penalties, which are open to appeal to the Court in accordance with the procedure prescribed by law.
(2) complaints received to the head of the tax administration referred to in the first paragraph of the complaint must be considered and a response must be given to the applicant not later than 30 days. The Minister of Finance has the right to authorise the national revenue to extend the inquiry for 30 days.
37. article. The decision of the tax administration procedures for appeals against the taxpayer, who does not agree with the decision that article 36 of this law are on the agenda adopted by the head of the tax administration shall have the right within 30 days after receipt of the decision of the tax administration to appeal against it in court.
38. article. Provision of evidence if the taxpayer does not agree with the tax administration estimated the size of the tax payments, proof of tax payments shall ensure the taxpayer.
39. article. The decision of the Appeals Commission of the evaluation of transactions (1) If a taxpayer does not agree with the decision of the tax administration on the market price or market value of the particular transaction, he shall, within 10 days of request the opinion of the Commission for the assessment of the transaction.
(2) the assessment of transactions the Commission shall set up a Cabinet of specialists, and it works and gives opinions in accordance with the Cabinet of Ministers.
(3) the assessment of transactions for the Commission's opinion, the tax administration is not entitled to apply sanctions against the taxpayer on the contested deal.
(4) After receipt of the opinion of both the tax administration and the taxpayer has the right to appeal to the Court.
40. article. The enforcement of the decision from an appeals Appeal shall not suspend the tax administration officials (employees) of the decision, with the exception of this law, article 39 of the cases, as well as the official (employee) if the performance of the duties of the officer or higher authority has not decided otherwise.
Transitional provisions 1. With the entry into force of this law shall lapse: 1) the law on taxes and duties in the Republic of Latvia (Republic of Latvia Supreme Council and Government Informant, 1991,3./4/1992, 21 2/22.nr.;.//28.nr.; 3, 27 1993, 7, 22/23.nr.; The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1994, no. 14);
2) Republic of Latvia Supreme Council of 28 December 1990 the decision "Of the Republic of Latvia Law" About taxes and duties in the Republic of Latvia "date of order" (the Republic of Latvia Supreme Council and Government Informant, 1991, 3,/4.nr.);
3) Republic of Latvia Supreme Council of 23 December 1991 decision "on the law of the Republic of Latvia" on additions to the Republic of Latvia of 28 December 1990, the law "on tax and duty in the Republic of Latvia", "date of order" (the Republic of Latvia Supreme Council and Government Informant, 1992, 2./3.nr.);
4) of the Republic of Latvia Supreme Council of 17 June 1992, the decision "on the law of the Republic of Latvia" on amendments and additions to the Republic of Latvia of 28 December 1990, the law "on tax and duty in the Republic of Latvia", "date of order" (the Republic of Latvia Supreme Council and Government Informant, 1992, 27./28.nr.);
5) of the Republic of Latvia Supreme Council of 9 February 1993 decision "on the law of the Republic of Latvia" on additions to the Republic of Latvia of 28 December 1990, the law "on tax and duty in the Republic of Latvia", "date of order" (the Republic of Latvia Supreme Council and Government Informant, 1993,7. no);
6) Republic of Latvia Supreme Council Bureau on 9 June 1993 the decision "Of the Republic of Latvia Law" About taxes and duties in the Republic of Latvia "article 3 the application of the second subparagraph" (the Republic of Latvia Supreme Council and Government Informant, 1993,26. no).
2. until the adoption of the law on a specific taxpayer registry tax payer registration code is used instead of: 1) enterprises (companies): Republic of Latvia enterprise register number;
2) other legal entities — the Justice Ministry registration list name and the serial number;
3) natural persons — a personal code.
3. the law "on real estate tax" for the date of entry into force: 1) in Latvia is applicable for land tax and property tax, as well as relevant laws;
2) reserves the right to change land tax rates according to the law "on the ground".
4. the law "on enterprise income tax" to the date of entry into force of the law on profit tax ".
5. the law "on value added tax" to the date of entry into force of the law on turnover tax.
6. To the special law on the register of taxpayers of this law article 15 paragraph 3 of part three of the registration must be carried out 30 days after the company's (the company) registration enterprise register of the Republic of Latvia.
7. Article 26 of this law, the third part shall enter into force simultaneously with the corresponding amendments in the code of civil procedure and the law "on the State revenue service".
8. The Cabinet 1995 to April 1 to develop and adopt provisions on the procedures for the authorities can determine the local levies.
9. The Cabinet 1995 to April 1 to adopt rules on the deal evaluation and activities of the Commission, the procedure article 39 of this law.
10. The provisions of this law shall be governed by the Cabinet of Ministers regulations, cannot be applied until the entry into force of the relevant cabinet regulations.
11. The Cabinet of Ministers to submit to Parliament a bill that clarifies the tax administration officials (employees) of the administrative and criminal responsibility-responsibility for article 22 of this law referred to in the first subparagraph for disclosure of information.
12. the methodology for the calculation of the tax and related operations to reflect the accounting state revenue service develops and publishes the newspaper "Gazette" to the entry into force of this law.
The law shall enter into force on the 1 April 1995.
The law adopted in 1995 the Saeima on 2 February.
The President g. Ulmanis in Riga, 1995 February 18.