Rules On Cash Withdrawals From The Legal Person Or The Individual Merchant's Cash Or Other Storage Location

Original Language Title: Noteikumi par skaidrās naudas izņemšanu no juridiskās personas vai individuālā komersanta kases vai citas glabāšanas vietas

Read the untranslated law here: https://www.vestnesis.lv/ta/id/157315

Cabinet of Ministers Regulations No. 324 in Riga, 15 May 2007 (pr. 29. § 12) rules on cash withdrawals from the legal person or the individual merchant's cash or other storage locations are Issued in accordance with the law "About taxes and duties" in the third subparagraph of article 26 (2) of rule 1 defines the order in which the cash withdrawn from legal persons or individual trader's cash or other storage location (where are stored the legal person or the individual merchant funds) If the overdue tax payments recovered in non-contentious procedure. 2. the rules shall be applied, if the retirement funds of legal entities or individual merchant account credit institution or from the account, opened to any legal person, other than a credit institution, but whose business activities include non-cash payments, not fully cover all the overdue tax payments. 3. Cash from legal persons or individual trader's cash or other storage location removes the tax administration notified officials or authorized officials (employees) of the national police, the municipal police or the State revenue service's financial police administration officials (employees), as well as the legal representative of the person, the individual in the individual merchant or merchant's presence. If the legal representative of the person, the individual merchant's or his representative's presence is not possible, the cash from the Treasury or other storage location removes the legal person of the employee or the employee's individual merchant presence, it stating the mandatory form (annex). 4. before a cash withdrawal tax persons or officials Amat (employees) and the national police, the municipal police or the State revenue service's financial police administration officials (employees) displays the entities concerned representative, the individual trader or individual trader's representative and the mandate of the service card to withdraw cash. 5. the legal person or the individual merchants from whom the Treasury or other storage location removed cash, tax administration officials or officials (employees) of the legal requirements is mandatory and failure to advocate legislation that responsibility. 6. Remove cash amount indicates a mandatory form. 7. tax administration officer or an official (employee) for the cash amount withdrawn shall mark the cash book and confirm it with a signature. 8. From the legal person or the individual merchant's cash or other place of storage of the cash withdrawn on the date of deposit withdrawal in the public accounts or the municipal budget account. 9. In exceptional cases, if the cash from the legal person or the individual merchant's cash or other storage location has been removed by the credit institution given the working time, it may be paid in State budget revenue account or the municipal budget account the day after the money is withdrawn, a mandatory form. 10. Cash contributions to the bank's authority in tax administration officer or an official (employee) of the national police, the municipal police or the State revenue service officials of the financial police administration (employee) presence. The rationale for the adoption of the bank's monetary authority is a mandatory form. Prime Minister a. Halloween Finance Minister O. Spurdziņš attachment Cabinet 15 May 2007 the Regulation No. 324 Finance Minister o. Spurdziņš