The Procedures For Stopping Economic Activities Special Inspection If Not Supported By Taxes And Fees The Taxable Object Accurate And Complete Records

Original Language Title: Kārtība, kādā apturama saimnieciskā darbība speciālās pārbaudes veikšanai, ja nav nodrošināta ar nodokļiem un nodevām apliekamo objektu pareiza un pilnīga uzskaite

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/160665

Cabinet of Ministers Regulations No. 489 in Riga on July 17, 2007 (pr. No 41 5) procedures for stopping economic activities special inspection if not supported by taxes and fees the taxable object accurate and complete records are Issued in accordance with the law "About taxes and duties" in the first paragraph of article 34.1 1. determines the order in which the State revenue service is entitled to an official inspection of the laws to stop offenders (or by tūrvienīb in which violation occurred) if the natural or legal person or group of such persons , through economic activities, in violation of relevant statutory provisions the procedures provide with taxes and duties around the boxed object of accurate and complete records. 2. taxes and duties the taxable object, correct, and complete to see for this is not provided if: 2.1. Unit is not registered in the State revenue service;
2.2. the goods are not being met, and the use of invoices and nofor mēšan procedures;
2.3. the cash register, cash register system, specialized devices or equipment (cash register) the cash box and extra cash box (if any) the current total amount of discrepancy of the town around which the X report prints the specified in the report on Dee cash amount exceeds five percent of the previous month's average daily turnover totals;
2.4. failure to comply with the legislative requirements of the cash register journal sa and fill; the preparation
2.5. for transactions in the payment received in cash, subject to the payment of the war, smart cards or other proof of payment (cheques, gift cards, vouchers, receipts and the like that is made in the settlement of the transaction) is not registered in the cash register;
2.6. failure to comply with the requirements of the laws of identity transactions do kument use cases where the cash register can not be used;
2.7. using the cash register: 2.7.1. who has changed the program (program properties according to the legislation on payment of taxes and other logging equipment, electronic devices and technical requirements), and it has not made a mark in the technical passport;
2.7.2. what damage does not support the recording of transactions in accordance with the provisions on the payment of taxes and other logging electronic devices and equipment, as well as service users and operating responsibilities and in accordance with the laws and regulations on tax and other payment registration change devices and equipment electronic ex technical requirements or it is disconnected the control Ribbon;
2.7.3. which is not sealed or seal is damaged, or there is a chance to stay out of the cash register ie design, without damaging the seals;
2.8. not installed and not used for regulations under the cash register;
2.9. the action that would create the possibility of using the cash register, hide or reduce the taxes and fees the taxable object;
2.10 sale are goods without their origin and formal affiliation do ku ments;
2.11. the sale is alcoholic beverages or tobacco products without the mark of the excise duty;
2.12. without a special permit (license) the business is being conducted, the pursuit of which in accordance with the laws and regulations required a special permit (license);
2.13 law offenders employed by more than one person, that is not predesigned employment relationship under the PRA will implement laws;
2.14. violators of the laws of the wage (including accounting records do not reflect) or its part is not calculated, withheld and not paid into the budget legislation in certain taxes;
2.15. violators of the laws and economic activities have been informed of the person responsible for its operation and control of the body to produce the necessary documents for the inspection;
2.16. violators of the laws is not actually carried out the transactions shown on the accounting records, declared by the declarations (statements);
2.17. violators of the laws and design business (transactions), repeated use of forged documents and falsified a signature;
2.18. violators of the laws does not knowingly provide or provides incomplete or false information to the control authorities;
2.19. the laws of the offending commercial registered using stolen, lost, counterfeit, a dead person;
2.20. the offending laws, registering in the commercial register, as specified by the photovoltaic modules in the dib to individuals who have agreed to register a commercial firm for consideration, but the purpose was not to make registered economic activity;
2.21. the documents for legal address property or usage rights (such as a rental contract) have lost force and not amended the commercial register, indicating the new legal address, based on the existing doc ments. 3. If the control body finds any of these terms 2.1., 2.2., 2.3., 2.4., 2.5., 2.6., 2.7., 2.8., 2.9, 2.10, 2.11 and 2.12. breaches referred to in the present examination materials, evaluate the test identified irregularities and three working days from the date of the finding of the infringement decision on the submission to the State revenue service territorial institution, within the territory of which the offender's Law Department, which found irregularities. If the control body finds any of these terms, 2.13 2.14 2.15, 2.16, 2.17, 2.18, 2.19, 2.20, and 2.21. infringements referred to in the present examination materials, evaluate the test identified irregularities and three working days from the date of the finding of the infringement decision on the submission to the State revenue service territorial institution or State revenue service large taxpayers (hereinafter-State revenue service territorial institution) that legislation offenders registered as taxpayers. 4. inspection of material of the State revenue service submission release nor the infringer from matīv the statutory responsibility for the over growth. 5. the State revenue service territorial authority checks examine ma teriāl and three working days after the receipt thereof, adopt one of the following decisions: 5.1. writing to warn violators of the laws and the management of the funds of the tūrvienīb suspension, if the violation will be found;
5.2. to suspend the law without the offending unit ie the joy šēj warning, notifying in writing the Department Manager and the legislative leadership of the infringer;
5.3. violators of the laws to stop the action, writing about informing offenders of laws on economic activity of persons responsible;
5.4. to close the case. 6. The provisions referred to in subparagraph 5.1 decision specifies the breach found and set a time limit (not more than six months), in which the possible reassessment. If the repeating the test again will be found in this provision 2.1., 2.2., 2.3., 2.4., 2.5, 2.6 and the infringements referred to in paragraph 2.7.1., violators of the laws and the departments in which the violation occurred, the transaction will be suspended for a period not longer than 10 days, a special inspection. 7. the State revenue service territorial authority: this rule 7.1 5.2 referred the decision on suspension without advance warning regulations šēj the offending unit, in which the violation occurred, if: 7.1.1 a is found from this provision 2.7.2., 2.8., 2.9 2.7.3.,., 2.10, 2.11 and 2.12. referred to violations;
7.1.2. established in at least two of these provisions 2.1., 2.2., 2.3., 2.4., 2.5, 2.6 and 2.7.1. the infringements referred to in (a);
7.1.3. six months after the decision is taken on the renewal of the law in which the offending unit, offence, is found one of these rules 2.1., 2.2., 2.3., 2.4., 2.5, 2.6 and 2.7.1. the infringements referred to in subparagraph;
7.2. This provision of the decision referred to in point 5.3 of the regulations over the climbing suspension, if it is found one of these regulations 2.13., 2.14, 2.15, 2.16, 2.17, 2.18.., 2.19, 2.20 and 2.21. the infringements referred to in subparagraph;

7.3. decision on violators of the laws and the Department's suspension, if that rule 5.1 a decision referred to in subparagraph within the time specified in the infringement is established. 8. These rules 5.1 and 5.2 below. the decision referred to in paragraph 1 shall inform the State revenue service territorial institution, in which the offending laws is registered as a taxable person. 9. If the special examination shows that you need to perform tax audits (audit), and the decision is taken on tax audit (audit) of law violators, which is registered in the register registers held by the State revenue service immediately, but not later than three working days after the decision on tax audit (audit) informed the companies register on this note to KUMU 5.3 decision referred to. 10. This provision is made in the decision referred to in point 5.2, the offending law departments in the presence of a representative of the Department or sealed sealed and shall draw up a report on the legislation or the offending organ sealing seal, if the community allows it to select. 11. Decision on legislative renewal of the offending action or decision on the legislative activities of the offending organ restoration shall be made only after a special examination or tax audit (audit). 12. Decision concerning the legislative renewal of the offending action or decision on legislative renewal of the offending unit can only accept the State revenue service territorial authority which decided on the suspension. 13. After a decision on legislative renewal of the offending organ, the State revenue service territorial authority which decided on the suspension, the Department shall inform the State revenue service territorial institution, in which the offending laws is registered as a taxable person. 14. The State revenue service, after a decision on tax audit (audit) results, decide on legislative renewal and the offending activities immediately, but not later than within three working days, inform the Company register, if the offending laws is registered in one of the business register in registers. 15. If the individual work of the period of six months has made the rule violation referred to in paragraph 2, the State revenue service examination materials are sent to the municipality in which the individual work. * Should be evaluated and treated according to competence. 16. If this rule violation referred to in paragraph 2 are permitted by that mercdarbīb, which requires a special permit (license), all materials submitted to pleasure to the competent authority, which shall issue a special permit (licence), the assessment of the information. 17. The application for a decision on the draft law violators or it departments the suspension reviewable within five working days from the date of arrival. Prime Minister-Minister of defence (A). the Minister of finance Slakter o. Spurdziņš