Amendments To The Cabinet Of Ministers Of 21 October 2003, Regulations No. 585 "rules On Accounting And Organization"

Original Language Title: Grozījumi Ministru kabineta 2003.gada 21.oktobra noteikumos Nr.585 "Noteikumi par grāmatvedības kārtošanu un organizāciju"

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Cabinet of Ministers Regulations No. 985 Riga 2006 (on December 5. No 65 11) amendments to the Cabinet of Ministers of 21 October 2003, regulations No. 585 "rules on accounting and the Organization" Issued in accordance with the law "on accounting" in article 15, first subparagraph make the Cabinet of 21 October 2003, regulations No. 585 "rules on accounting and organisation" (Latvian journal, 2003, 151 no) the following amendments: 1. To make paragraph 1 by the following: "1. the provisions laid down by the operator's operating companies a foreign merchant affiliates and non-residents (foreign merchant) permanent missions, associations and foundations, political organizations (parties) and political organizations (parties) associations, religious organisations, arodbied electronics, authority, which is financed from the State budget or local budgets, State or local government agencies, other legal and natural persons carrying out economic activity (hereinafter – the company), sorting and organization of accounting requirements. "
2. Add to paragraph 9, after the word "credit institution" with the words "and credit unions".
3. Delete paragraph 22.
4. Make the following paragraph 23:23 ". If a religious organization whose turnover (revenue) from the thighs of transactions saimn the reporting year do not exceed 25000 dollars, sort of a simple bookkeeping entry system, the facility cash flow tracking log that records the cash and non-cash income and expenditure, or two separate journals-cash book and ledger accounts of credit institutions. Cash book, take the cash income and expenditure accounts, but accounts of credit institutions-religious organisations in the book settlement and deposit accounts in credit institutions existing non-cash income and expense tracking. To a fixed annual tax reporting and calculation of the required data, as well as religious organizations and settlement control of equipment, the relevant analytical accounting registers (such as fixed assets and intangible investments accounting register, material accounting register, the register of the account receivable and accounts payable records). "
5. Delete paragraph 24.
6. Replace paragraph 41:6.1., the words "cash" with the words "cash and non-cash";
6.2. the words "accounting records" with the words "accounting policy, accounting entries".
7. Supplement with 42.1 and 42.2 of the paragraph by the following: "developing accounting organization 42.1 documents, the authority, which is financed from the State budget or local budgets, as well as State or local government agency, followed by the bodies or the nature of the Agency's activities and accounting budgetary and regulatory laws.
26.2 sole proprietor, sole proprietorship, and fishermen holding, if this person's turnover (revenue) from the saimn transactions in the femur of the previous reporting year exceed 200000 dollars and it sort of just recording accounting system and other natural person pursuing an economic activity, is exempted from accounting organizations in the development and approval of documents (that person is not the subject of these regulations 41, 42, 43 and 60). "
8. Replace paragraph 47 the words ' packing slip-bills "with the words" pavadz mess, at slip-bills ".
9. Replace paragraph 49, the words "external expert evaluation" with the words "external expert evaluation, national register, national register well, updated data".
10. Amend paragraph 51, the word "(family)".
11. Make 53 by the following: "53. The inventory shall be carried out in the presence of the person responsible for a particular corporeal things, including cash, (hereinafter referred to as the responsible person), if any. In exceptional cases, if the presence of the person responsible is not possible (for example, a person in charge of the diseases went away or so that this person is dead), the company's ceo makes a decision on conducting a physical inventory without the presence of the person responsible. "
12. Replace paragraphs 55 and 56 of the introductory part, the words "material value" things (the fold) with the words "tangible thing" (fold).
13. Make the following subparagraphs 56.3.: 56.3. "whether all the documents, also the last documents on his body for use, disposal or liquidation, is registered in the relevant registers. If this is not done, provide time to perform these operations and the counting begins only after these activities. "
14. Make 57 and 58 of the point as follows: "57. If the physical inventory is not complete in one day, where they are stored, sealed in the presence of the counting Commission after counting finished its work during the day. You can not seal, if it is not useful and it provides for the operator of an approved inventory instruction.
58. The inventory records inventory lists. If the company is a responsible person, this list shall be drawn up in at least two copies, one of which is for the person in charge and a second-line manager. "
15. Replace paragraph 59:15.1 the words "materials owner" (fold) with the words "person responsible" (fold);
15.2. the words "material value" things (the fold) with the words "tangible thing" (fold).
16. Make 59.3. subparagraph by the following: "59.3. inventory list counting signatures of the members of the Commission and the person in charge, if any. If any of the counting Commission members may not participate in the counting and if provided for by a manager of an undertaking, the approved inventory instruction counting list can sign only a portion of the counting Commission members; ".
17. Replace paragraph 66, the words "material things" with the words "corporeal thing."
18. To supplement the provisions of this chapter IV1: IV1. " Accounting jobs in company organisation 67.1 company Manager accounting work can be organized: by asking to take accounting 67.11. sort on one or more employees of the company (hereinafter referred to as the accounting officer);
67.12. using other sort of accounting business services (hereinafter referred to as the accounting provider);
67.13. taking the same sort of accounting, if the head of the company is the sole owner of the Corporation-the only Board Member-natural person or (also individual company or farmer or fisherman's farm owner) of its obligations arising from operating activities (commercial activities), with all their belongings.
67.2 company Manager, accounting not sort, but ask them to make the accounting or accounting service provider, concluded with this person the employment contracts of the sort of accounting or business contract for accounting services. The agreement lays down the obligations of the parties, the rights and responsibilities of the accounting issues "sort.
19. the supplement V to 70.1 point as follows: "this rule 70.1 68.69.70, and in the accounting control of Kona requirements do not apply to the head of the company that manages the accounting yourself." Prime Minister a. Halloween Finance Minister o. Spurdziņš