Cabinet of Ministers Regulations No. 537 in 2015 of 22 September (pr. Nr. 50 10. §) rules for taxable persons and taxable persons unit registration in the State revenue service Issued in accordance with the law "About taxes and duties" the seventh subparagraph of article 15.1 and the law "on State social insurance" article 13 of the first and the fourth part i. General questions 1. determines the order in which taxpayers and taxpayers, not the Department must record the enterprise register of the Republic of Latvia shall be registered with the State revenue service as well as State revenue service supporting documents. 2. Taxable persons and taxable persons unit records the State revenue service taxpayer register (hereinafter register of taxpayers), which is part of the tax information system. Its curator and the State revenue service. 3. the register of taxable persons registered in part economic performers, natural persons who according to the individual income tax laws governing may not register in the State revenue service as an economic analyst, budget-funded institutions, the budget does not fund authorities, foreign diplomatic and consular representatives, Attorney offices, the non-resident (foreign merchant) permanent representation of Latvia and taxpayer departments is accessible to the public, and it records is public confidence. II. The State revenue service predetermines taxpayers and taxpayers ' unit 4. State revenue service taxpayer register registers the following taxpayers: 4.1 physical persons: 4.1.1. which economic activities; 4.1.2. which is the employer; 4.1.3. where are the self-employed; 4.1.4. which is the domestic worker to the employer – the alien; 4.1.5. are foreign workers to employers — alien; 4.1.6. where under the individual income tax laws governing may not register in the State revenue service as an economic operator and have notified the State revenue service on the pursuit of economic activities; 4.1.7. where under the individual income tax laws governing of his employment income to calculate and pay the payroll tax; 4.2. national institutions and other entities that are not registered in the enterprise register of the Republic of Latvia: 4.2.1. budget-funded institutions; 4.2.2. budget funded institutions; 4.2.3. foreign diplomatic and consular representations; 4.2.4 attorney offices; 4.2.5. non-residents (foreign merchant) permanent representation of Latvia, in accordance with the law on taxes and duties "all tax law enforcement considered separate domestic taxpayers; 4.2.6. the taxpayer units (see tīmekļvietņ of the unit) that is not branch. III. The State revenue service and taxpayers be taxpayer unit registration deadlines and time limits for notification of business operations, using the right not to register in the State revenue service as economic analyst 5. This rule 4.1 referred to natural persons and the entities referred to in point 4.2 as the taxpayers of the State revenue service registered the following time limits: individuals: 5.1 5.1.1. This provision 4.1.1 referred to natural persons – before the start of economic activity; 5.1.2.4.1.2. these provisions referred to natural persons – 10 days after the conclusion of the contract with the worker of work for consideration; 5.1.3. the provisions referred to in paragraph 4.1.3 physical persons, except persons whose permanent residence is in the Republic of Latvia and receive royalties (remuneration of copyright and related rights), at the same time with the registration of economic activities; 5.1.4. the rules referred to in point 4.1.4. natural persons — 10 days after the conclusion of the contract of work for remuneration (regardless of whether the agreement concluded in accordance with the Republic of Latvia or any other country laws); 5.1.5. the provisions referred to in paragraph 4.1.5. physical person – 10 days from the date of acquisition of the status of the Republic of Latvia; 5.1.6. this rule 4.1.6 referred to natural persons – five working days after the date of conclusion of the contract, which create an obligation for person to announce it; 5.1.7. the provisions referred to in paragraph 4.1.7. natural persons — residents, up to the end of the month following the month in which the person is brought into physical labour relations with the law "on personal income tax" article 4, first paragraph, (4) and (5) of that employer; 5.1.8. the provisions referred to in paragraph 4.1.7. natural persons-non-residents, by the end of the month following the month in which the individual arrived in the Republic of Latvia to take up paid employment of foreign employers; 5.2. State institutions and other entities that are not registered in the enterprise register of the Republic of Latvia: 5.2.1 these provisions 4.2.1., 4.2.2, 4.2.3. and 4.2.4. subjects referred to 10 days from the date of their creation; 5.2.2.4.2.5. This provision subjects referred to 10 days from the start of operations in Latvia; 5.2.3. the provisions referred to in paragraph 4.2.6. subjects – 10 days from the date of the decision on the establishment of the Department. 6. A self-employed person whose habitual residence is in the Republic of Latvia and which receives royalties (remuneration of copyright and related rights), except for the copyright and other rights of the heirs successors, register with the State revenue service until the tenth month of the date on which the monthly income reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed. 7. Taxpayer's departments in the State revenue service registers the taxpayer who created the unit (hereinafter referred to as the main company). 8. The taxpayer within 10 days after the decision on the termination of the economic activity, to be registered in the State revenue service-person liquidation or termination and dissolution of the Department, in writing, inform the State revenue service.
IV. The State revenue service documents 9. Taxable person upon registration for the State revenue service, presented identity documents. If the documents submitted in the State revenue service taxpayer in the register of the person entitled to it in addition to the identity document presented the mandate to submit documents. 10. This rule 4.1 referred persons registering for the State revenue service, submit the following documents: 10.1. fill the taxpayer (physical person) registration sheet (annex 1); 10.2. real estate (buildings or housing estate) owner or legal possessor of consent issued by the taxpayer's place of business registration of the relevant building or apartment. If the real estate property, the taxpayer is co-proprietor of the place of business of the respective registration building or apartment property, submit all the co-owners of the immovable property or legal possessor. Consent indicates building cadastral designation or groups cadastral designation of the owner or legal possessor, co-owners of name, surname and personal code or name (business name) and the registration number; 10.3. If these provisions 10.1. registration referred to in page signed by the person who owns a particular address specified real property or joint ownership or that supposedly is declared to a given address, real estate (buildings or housing estate) owner or legal possessor and the co-owners of the immovable property or legal possessor consent need not be submitted.
11. The provisions referred to in point 4.2 State institutions and other entities that are not registered in the enterprise register of the Republic of Latvia, registering for the State revenue service, submit to: 11.1. fill the taxpayer (a public body or other entity) registration sheet (annex 2); 11.2. real estate (buildings or housing estate) owner or legal possessor of consent issued by the public authorities or other entities for registration for a given building or apartment. If the real estate property is the co-proprietor, public body or other entity for registration for a given building or housing estates need to submit all of the co-owners of the immovable property or legal possessor. Consent indicates building cadastral designation or groups cadastral designation of the owner or legal possessor, co-owners of name, surname and personal code or name (business name) and the registration number; 11.3. If the rules referred to in point 11.1 registration page shall be signed by the person that owns the address real estate or shared ownership, supposedly real estate (buildings or housing estate) owner or legal possessor and the co-owners of the immovable property or legal possessor consent need not be submitted. 12. Persons under the individual income tax laws governing may not register in the State revenue service as an economic operator and which have notified the State revenue service for carrying out economic activities, submit to: 12.1. notification that operating income to determine according to law "on personal income tax" twelfth part of article 11; 12.2. a copy of each contract concluded for real estate leasing or letting, referral apakšnomniek or subletting, the leasing of movable property, the exploitation of natural resources or the use of aprobežojum or income from the disposal of movable things. 13. This provision as referred to in point 4.1.2 persons registering for the State revenue service, submitted by the workers ' contracts (copy) about working out for consideration. 14. The rules referred to in point 4.1.4. persons registering for the State revenue service, the agreement (a copy of) for working out for consideration. 15. The provision referred to in paragraph 4.1.5. physical persons registering for the State revenue service, submit documents that contain: 15.1 consigning employer's name and address; 15.2. the period for which the person was sent to perform a specific job in the Republic of Latvia (the start and end of the period in the date, month and year); 15.3. exposure to national social security legislation. 16. Natural persons-self-employed, covered a professional scope of regulatory legislation, which lays down specific requirements for professional performers, professional education of formal qualifications or professional use, the name of the registering State revenue service taxpayer status, this rule 10.1. registration referred to at the time of the page must be able to operate in a given profession as economic operators. 17. in addition to paragraph 11 of these provisions contains the documents of foreign diplomatic and consular representations, Attorney offices and by non-residents (foreign merchant) permanent representation in Latvia State revenue service submitted a copy of: 17.1. foreign diplomatic and consular representations – statement of the Ministry of Foreign Affairs of the Republic of Latvia, the representative of the accreditation; 17.2. the Attorney Office, the Latvian Council of sworn advocates's written statement on the Office's Board of registration; 17.3. non-residents (foreign merchant) permanent representation in Latvia-the document certifying the registration of the foreign merchant in the country concerned, provided that the foreign law provides for the registration, but, if such registration is not intended by the law, as well as foreign organizations opens representation – other document confirming the foreign merchant or an organization's legal status in the country concerned. 18. When you register in the State revenue service taxpayer unit, the main company (including natural persons carrying out economic activity), showing applicant (authorised persons) the identity document and the authority to submit additional documents submitted by: 18.1. details of departments (annex 3); 18.2. Unit room usage rights supporting documents (copies) in force at the time of filing, if room is not the property of the registrant; 18.3. the property of the owner or legal possessor of it issued consent to the Department for registration in the immovable property, except in the case where the Department premises are the property of the registrant; 18.4. to register the unit in the building or dwelling property, if the real estate property is the identity, all the co-owners of the immovable property or legal possessor. Consent indicates building cadastral designation or groups cadastral designation of the owner or legal possessor, co-owners of the names and codes of the person or the name (business name) and the registration number. 19. If changing these rules 10, 11 and 18 of the documents referred to in the information, a person on it for 10 days, inform the State revenue service, submitting a corresponding application (4, 5, or 6.). 20. These rules 10, 11, 12, 13, 14, 15, 16, 17, 18 and 19 and referred to the mandate in the State revenue service may also be submitted electronically, sign them with a secure electronic signature, or through the State revenue service electronic declaration system. If the taxable person registered in the State revenue service, this provision in paragraph 9 above are not added. V. the taxpayer and taxpayer Registration Department procedures 21. Taxpayers and taxpayers ' units following the tax payer registration code: 21.1. persons to whom the citizenship and Immigration Board has assigned ID code, assigned fiscal code is identical to the ID code; 21.2. the persons to whom the citizenship and Migration Board has not granted a personal code, the State revenue service awarded 11 marks the taxpayer registration number; 21.3. the national institutions and other entities that are not registered in the enterprise register of the Republic of Latvia, the State revenue service awarded 11 marks the taxpayer registration code. 22. Persons who generate income on the basis of contractual, employment or civil legal relations, and which does not carry out an economic activity, to be regarded as being registered in the register of taxable persons with the moment when the State revenue service has submitted information about that person. 23. The State revenue service no later than three working days after this provision referred to in chapter IV of document receipt taxpayers and taxpayers ' units registered in the register of taxable persons and taxable persons making changes to registration data or the decision on the refusal to register or make changes to your registration data. 24. the information the taxpayer's register available to the public at the registered participants of economic activity, natural persons who according to the individual income tax laws governing may not register in the State revenue service as an economic operator and have notified the State revenue service on the operating budget, funded institutions, funded institutions, foreign diplomatic and consular representatives, Attorney offices, the non-resident (foreign merchant) permanent representation of Latvia and the taxpayers of the State revenue service departments into one day. The taxpayer and the taxpayer's business unit is considered to be registered in the register of taxable persons with the entry date. 25. If you received a refusal of registration, the taxpayer has the right to submit documents by turning to re-submit it for registration in the register of taxable persons. Again for registration in the register of taxable persons do not submit documents that are submitted before the refusal of registration in the State revenue service and that there is no need to clarify. 26. The State revenue service refused registration if: 26.1. recorded or unit address does not match the State of the real estate cadastre information system of cadastral objects registered address; 26.2. the persons to be registered address is in the address list of risk; 16.3. register person – physical person – not a declared place of residence address; 26.4. the register person – physical person – on the basis of the decision in criminal proceedings, are deprived of the right to carry out all the way or a specific commercial business; 26.5. the person to be registered has not been tested or is not presented in chapter IV of these regulations for registration of necessary documents. 27. the taxpayer register record: 27.1. taxpayer's name or title, address (the declared place of residence, (space group) location address, name) and registration code; 27.2. for information on taxpayer operating current accounts that are opened in Latvia and abroad; 27.3. information on the persons who are authorized to represent the taxpayer's activities relating to the registration of the taxpayer; 27.4. for information on the rules referred to in point 4.2 State institutions and officials of other entities with signature rights, which are not registered in the enterprise register of the Republic of Latvia; 17.1. the date when the taxpayer and the taxpayer's business unit is registered in the register of taxable persons; 17.1. the date when the taxpayer and the taxpayer's business unit is off from tax Register; 17.2. information on the payer patentmaks patentmaks period of application (time limit for payment of patentmaks); 17.3. the date when the State revenue service has confirmed its personal communication (annex 7), which according to the individual income tax laws governing may not register in the State revenue service as an economic operator and has notified the State revenue service on the pursuit of economic activities; 17.3. the date when the State revenue service has confirmed the person notice of the termination of the economic activity, which according to the individual income tax laws governing may not register in the State revenue service as an economic operator and has notified the State revenue service on the pursuit of economic activities; 27.10. operating modes and additional types of activities under the European Union's statistical classification of economic activities NACE Rev. 2 with detail up to four marks.
Vi. the taxpayer from tax payer register 28. excludes the State revenue service taxpayer of the taxpayer's registry, if: 28.1. filed a report on the exclusion from the taxable person taxpayer registry (annex 8); 28.2. the taxpayer, where economic activity is suspended, on the basis of the decision of the tax administration, within three months after suspension of economic activity have not prevented a decision on suspension of economic activity for a specified offence. 29. This rule 28.2. in the case referred to in subparagraph State revenue service taxpayer State revenue service electronic declaration system or by mail send the invitation to fix the rule 28.2. referred to conditions. 30. If the 12 working days following this rule referred to in paragraph 29, an invitation is sent to the taxpayer does not eliminate the rule 28.2. the circumstances referred to in the excluded from the taxpayer's register. 31. Information on taxpayer's removal from the register of taxable persons of the State revenue service shall include the State revenue service database available to the public immediately, but not later than two working days after the entry into force of the decision on the tax exclusion from the register of taxpayers. VII. Closing questions 32. Be declared unenforceable in the Cabinet of 27 March 2001, Regulation No 150 "terms for the taxpayer and the taxpayer Registration Department of the State revenue service" (Latvian journal, 2001, nr. 52.; 2002, 131. No; 2004, nr. 144.). 33. A taxable person registered in the register of taxable persons in accordance with Cabinet of Ministers March 27, 2001 regulations No 150 "terms for the taxpayer and the taxpayer Registration Department of the State revenue service," and the registration of which is not specified in these rules, the State revenue service is excluded from the taxpayer's register within two months from the date of entry into force of the provisions, if other law does not provide otherwise. 34. the rules shall enter into force on January 1, 2016. The Prime Minister is the Rapidity of the Newsletters Finance Minister John Rare annex 1 Cabinet of 22 September 2015 regulations No 537 taxpayer (physical person) registration page 1 news on the taxpayer: first name last name social security number, or foreign persons date of birth identification number (if one is assigned) phone number No. p. k. declared place of residence address (Street, building, and space group number, city, Township) postal code area code No. p. k. economic activity is carried out in the address (Street, building, and space group number, city, Township) postal code area code No. p. k. building cadastral designation (not required if specified groups cadastral designation) cadastral designation of the Group 2. Identification of the person empowered to represent the taxpayer's activities that are related to the registration of a taxable person: first name last name social security number, or foreign person's birth data identifikācijas numurs (ja tāds ir piešķirts) tālruņa numurs Nr. p. k. address (Street, building, and space group number, city, Township) postal code area code 3. News on the current account of economic activity of the Republic of Latvia and foreign credit institutions: No. p. k. kredītiestādes (filiāles) nosaukums kredītiestādes kods (SWIFT/BIC) Nr. p. k. konta (subkonta) numurs valūta
4. Pievienotie dokumenti (norāda dokumenta nosaukumu, eksemplāru skaitu, lapu skaitu un dokumenta derīguma termiņu).
The accuracy of the information supplied by the declare: first name last name signature (fill in the State revenue service employee) registration page accepted: first name last name signature date financial Minister John Rare annex 2 Cabinet of 22 September 2015 regulations No 537 taxpayer (a public body or other entity) registration page 1 news on the tax payer: name registration code phone number No. p. k. atrašanās vietas adrese (ielas, ēkas un telpu grupas numurs, pilsēta, apdzīvota vieta) pasta indekss teritorijas kods
Nr. p. k. building cadastral designation (not required if specified groups cadastral designation) cadastral designation of the Group 2. Identification of the person empowered to represent the taxpayer's activities that are related to the registration of a taxable person: first name last name social security number, or foreign person's birth data identifikācijas numurs (ja tāds ir piešķirts) tālruņa numurs Nr. p. k. address (Street, building, and space group number, city, Township) postal code area code 3. News on the current account of economic activity of the Republic of Latvia and foreign credit institutions: No. p. k. kredītiestādes (filiāles) nosaukums kredītiestādes kods (SWIFT/BIC) Nr. p. k. konta (subkonta) numurs valūta 4. Ziņas par dibinātājiem: 4.1. fiziskās personas/citas personas:
Nr. p. k. vārds, uzvārds/nosaukums personas kods/ārvalstu personas dzimšanas dati/identifikācijas numurs/reģistrācijas kods Nr. p. k. address (Street, building, and space group number, city, Township) postal code area code 4.2. details of officials with signature rights, which are not registered in the enterprise register of the Republic of Latvia: No. p. k. vārds, uzvārds personas kods/ārvalstu personu dzimšanas dati/identifikācijas numurs Nr. p. k. address (Street, building, and space group number, city, Township) postal code area code 5. Accompanying documents (document name, number of copies, number of pages and the term of validity of the document).
The accuracy of the information supplied by the declare: first name last name signature (fill in the State revenue service employee) registration page was adopted: first name last name signature date financial Minister John Rare in annex 3 of the Cabinet of Ministers of 22 September 2015 regulations No 537 Department registration page 1 news on the taxpayer: first name last name the name of the person or a foreign person the code date of birth identification number (if one has been assigned) registration code 2. Identification of the person empowered to represent the taxpayer's activities that are related to the registration of the unit: first name last name social security number, or foreign persons date of birth identification number (if one is assigned) a telephone number 3. details of the units: No. p. k. the name of the Department (t.sk. indicate the address of tīmekļvietn)
Nr. p. k. address (Street, building, and space group number, city, Township) postal code area code
Nr. p. k. building cadastral designation (not required if specified groups cadastral designation) space group cadastral designation
4. the attached documents (document name, number of copies, number of pages and the term of validity of the document).
The accuracy of the information supplied by the declare: first name last name signature (fill in the State revenue service employee) registration page was adopted: first name last name signature date financial Minister John Rare 4. Annex Cabinet 22 September 2015 regulations No 537 taxpayer (natural persons) report on the change registration page 1 news on the taxpayer: first name last name ID code or foreign person's date of birth identification number (if one is assigned) phone number No. p. k. declared place of residence address (Street, building, and space group number, city, Township) postal code area code No. p. k. economic activity is carried out in the address (Street, building, and space group number, city, Township) postal code area code No. p. k. building cadastral designation (not required if specified groups cadastral designation) cadastral designation of the Group 2. Identification of the person empowered to represent the taxpayer's activities that are related to the registration of a taxable person: first name last name social security number, or foreign person's birth data identification number (if one is assigned) phone number Nr. p. k. address (Street, building, and space group number, city, Township) postal code area code 3. details of account changes in credit institutions (+ to add,-delete): No. p. k. +/– kredītiestādes (filiāles) nosaukums kredītiestādes kods (SWIFT/BIC) Nr. p. k. +/– konta (subkonta) numurs valūta
4. Ziņas par saimnieciskās darbības veikšanas vietas adreses izmaiņām (+ pievienot, - svītrot):
Nr. p. k. +/– place of business address (Street, building, space group number, city, Township) postal code area code No. p. k. +/– building cadastral designation (not required if space is specified cadastral designation of the Group) groups cadastral designation 5. Accompanying documents (document name, number of copies, number of pages and the term of validity of the document).
The accuracy of the information supplied by the declare: first name last name signature (fill in the State revenue service employee) registration page was adopted: first name last name signature date financial Minister John Rare annex 5 cabinet 22 September 2015 regulations No 537 taxpayer (national authorities or other entities) report on the change registration page 1 news on the tax payer: name registry cijas kods tālruņa numurs Nr. p. k. atrašanās vietas adrese (ielas, ēkas un telpu grupas numurs, pilsēta, apdzīvota vieta) pasta indekss teritorijas kods
Nr. p. k. building cadastral designation (not required if specified groups cadastral designation) cadastral designation of the Group 2. Identification of the person empowered to represent the taxpayer's activities that are related to the registration of a taxable person: first name last name social security number, or foreign person's birth data identifikācijas numurs (ja tāds ir piešķirts) tālruņa numurs Nr. p. k. address (Street, building, and space group number, city, Township) postal code area code 3. News on the operating account of the changes in the Republic of Latvia and foreign credit institutions (+ to add,-delete): No. p. k. +/– kredītiestādes (filiāles) nosaukums kredītiestādes kods (SWIFT/BIC) Nr. p. k. +/– konta (subkonta) numurs valūta
4. Ziņas par atrašanās vietas adreses izmaiņām (+ pievienot, - svītrot):
Nr. p. k. +/– location address (Street, building, space group number, city, Township) postal code area code
Nr. p. k. +/– building cadastral designation (not required if space is specified cadastral designation of the Group) the cadastral designation of the Group 5. changes in the news about the founders: 5.1 persons/others (+ to add,-delete): No. p. k. +/– vārds, uzvārds/nosaukums personas kods/ārvalstu personas dzimšanas dati/identifikācijas numurs
Nr. p. k. +/-address (Street, building, and space group number, city, Township) postal code area code 5.2. changes in the news about the officials with signature rights, which are not registered in the enterprise register of the Republic of Latvia (+ to add,-delete): No. p. k. +/-name/name identity number/foreign person's birth data/ID No. p. k. +/-address (Street, building, and space group number, city, Township) postal code area code 6. Attached documents (document name, number of copies, number of pages and the term of validity of the document).
The accuracy of the information supplied by the declare: first name last name signature (fill in the State revenue service employee) registration page was adopted: first name last name signature date financial Minister John Rare 6. attachment Cabinet 22 September 2015 regulations no changes in messages on 537 departments 1. details of the taxpayer: first name last name the name of the person or a foreign person the code date of birth identification number (if one is assigned) code 2. Identification of the person empowered to represent the taxpayer's activities that are related to the registration of the unit: first name last name social security number, or foreign person's birth data identification number (if one is assigned) a telephone number 3. details of the units (+ to add,-delete): No. p. k. +/– struktūrvienības nosaukums (t.sk. norāda tīmekļvietnes adresi)
Nr. p. k. +/– adrese (ielas, ēkas un telpu grupas numurs, pilsēta, apdzīvota vieta) pasta indekss teritorijas kods
Nr. p. k. +/– building cadastral designation (not required if space is specified cadastral designation of the Group) groups cadastral designation
4. the attached documents (document name, number of copies, number of pages and the period of validity of the document u.) the accuracy of the information supplied by the declare: first name last name signature (fill in the State revenue service employee) registration page was adopted: first name last name signature date financial Minister John Rare 7. attachment Cabinet 22 September 2015 regulations No 537 (persons name) (ID code) (the declared place of residence address) notice _____. _____ 20 _____. The State revenue service Advised that operating income would be determined according to the law "on personal income tax" article 11 the twelfth part.
(signature)
Finance Minister John Rare 8. attachment Cabinet 22 September 2015 regulations No 537 report of taxpayer's removal from the register of taxpayers 1. details of the taxpayer: first name last name social security number, or foreign persons date of birth identification number (if one is assigned) phone number No. p. k. adrese (ielas, ēkas un telpu grupas numurs, pilsēta, apdzīvota vieta) pasta indekss teritorijas kods
Nr. p. k. economic activity is carried out in the address (Street, building, and space group number, city, Township) postal code area code No. p. k. building cadastral designation (not required if specified groups cadastral designation) cadastral designation of the Group 2. Identification of the person empowered to represent the taxpayer's activities that are related to the registration of a taxable person: first name last name social security number, or foreign person's birth data identifikācijas numurs (ja tāds ir piešķirts) tālruņa numurs Nr. p. k. address (Street, building, and space group number, city, Township) postal code area code 3. Department: Yes No 4 being Reported on the exclusion from the State revenue service taxpayer registry (note the required): in accordance with the decision of the taxpayer; According to the State revenue service; After the Court ruling; other reasons.
5. the attached documents (document name, number of copies, number of pages and the term of validity of the document).
The accuracy of the information supplied by the declare: first name last name signature (fill in the State revenue service employee) registration page was adopted: first name last name signature date financial Minister John a Rare
