Cash Transactions Reporting Regulations

Original Language Title: Skaidrā naudā veikto darījumu deklarēšanas noteikumi

Read the untranslated law here: https://www.vestnesis.lv/ta/id/155755

Cabinet of Ministers Regulations No. 237 in Riga 2007 April 10 (pr. No 23. § 7) cash transactions reporting regulations Issued in accordance with the law "About taxes and duties" in article 30 of the first and the second part 1. determines the order in which the taxpayer, other than a natural person is not the sole proprietors (hereinafter – participants of the transaction), each month to declare cash made between transactions.
2. The parties to the merger, if these rules provide otherwise, declare all month mutual cash transactions made (regardless of whether the transaction is carried out in one operation or the number of operations), the sum of which exceeds 3000 lats.
3. the Declaration of cash transactions (annex) transaction are to be submitted by the State revenue service territorial institution according to relevant transaction the legal address of the participant not later than the month following the reporting month 15th.
4. the participants in the transaction statement of cash carried out did not constitute indicates a month in cash transactions made.
5. If the transaction participants are contracted for longer than one month, then the actual month of cash transactions made between the counts and, if the amount is greater than 3000 lats, it declares.
6. One transaction under single or multiple cash receipt or service according to the concluded transaction (hereinafter referred to as the transaction operation) transaction participants be declared, if the sum of the transactions carried out during the month of operations, the total was more than 3000 lats.
7. More cash between business transactions undertaken by the participants declared, if the total exceeds 3000 Lats per month.
8. If the business transactions between the members (except the cash currency purchase and sale OPE PTT exchange offices, which is equivalent to the services of credit institutions) is carried out through both cashless and cash settlements, then adds its business parts that month carried out in cash (regardless of whether the transaction is carried out in one operation or several operations), and if the total amount exceeds 3000 lats These transactions were declared.
9. the exchange between transactions made, partly through cash, the transaction participants declare it part of transactions that are made in cash, if its amount exceeds 3000 lats. If the month there have been several such mutual dealings, then adds the appropriate parts of the transaction and, if the amount is greater than 3000 lats, such transactions declared.
10. the rules apply to ships and aircraft of the aģentēšan aģentēšan of commercial companies as well as to the international road transport and freight forwarding company to perform international transport and freight forwarding operations if carried out in one month the amount of the transaction or all transactions total was more than 10000 dollars.
11. Be declared unenforceable in the Cabinet of 24 July 2001, Regulation No 329 "cash transactions reporting regulations" (Latvian journal, 2001, nr. 113; 2003, 13 No.).
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 14 April 2007.
   
Annex a Cabinet of 10 April 2007, regulations No 237 Declaration of cash transactions made in the notes.
 
02-participants of the transaction column name and registration code, the declarant with the reference month been mutual transactions. If the transaction is a legal person-non-resident, the foreign participants of the transaction indicate (commercial companies, cooperatives, the individual company (also a farmer or fisherman holding) or other private-law legal person) name. 
04-ship space aģentēšan and aģentēšan aircraft companies indicates the type of action, but the rest of the company, a cooperative society, the individual company (also a farmer or fisherman holding) or other private law legal persons – the nature of the transaction (purchase, purchase retail, international transport, freight forwarding business, settlements with suppliers and contractors, accounting for real estate leasing (leasing), letting (renting) and sales (purchase), as well as on the Exchange with the purchase and sales items for the purchase of patents (sale), sales, lending, capital investment companies and deposits, dividend and interest payments, insurance, operations, contractual penalties drive, donations, gifts and others). If mutual settlement made at different exposures, in this box "several transactions". 
05, 06, 07 box-cash transactions, the total amount received and issued cash amounts with a specific transaction participants: 1) if the month of transaction participants had only one mutual cash done deal in excess of 3000 lats or 10000 lats aģentēšan by ships, aircraft, as well as the aģentēšan commercial companies international road transport and freight forwarding companies, this one in the Declaration of the amount of the transaction;
2) If month deal participants were several mutually cash of transactions (business operations), it adds a declaration indicating the total amount of transactions.
Minister of finance Spurdziņš o.