Cabinet of Ministers Regulations No. 927 Riga 2006 14 November (pr. Nr. 59) 23 amendments to the Cabinet of Ministers of 21 October 2003, the Regulation No 584 "cash accounting" operations are Issued in accordance with the law "on accounting" in article 15, first subparagraph make the Cabinet of 21 October 2003, the Regulation No 584 "cash operation accounting rules" (Latvian journal, 2003, 150. No; 2004, nr. 50) the following amendments: 1. To make paragraph 1 by the following: "1. the provisions determined by the merchant, the cooperative society, a branch of a foreign merchant and non-residents (foreign merchant)-NIA standing pārstāvn , the society and the Foundation, political organizations (parties) and political organizations (parties) associations, religious organizations, trade unions, authorities, which is financed from the State budget or local budgets, State or * in recent years, agencies, other legal and natural persons carrying out economic activity (hereinafter – the company), and received the cash payments (cash operations) accounting procedures. "
2. Replace paragraph 2, the words "individual (family) enterprises, farmers and fishermen holding the proceeds from economic transactions in the preceding financial year not exceeding 45000 dollars" with the words "individual companies, farmers and fishermen holding turnover (revenue) from economic transactions of the previous reporting year exceed 200000 dollars."
3. Express 6, 7 and 8 of the following: "6. The undertaking in accordance with the laws and regulations that govern the payment of taxes and other logging equipment and electronic devices, from personal cash payment received shall be recorded in the cash register system or a specialized device or facility (hereinafter referred to as a cash register), on working days during the lodging company received and for which the estimated cash amount shall be one cash receipt orders under which the contributions in cash in and make a record in the cash book. This cash receipt order drawn up on the basis of the cash register log data.
7. The undertaking in accordance with the laws and regulations that govern the payment of taxes and other logging equipment, electronic devices and use, you may not use the cash register, on working days during the lodging company received and for which the estimated cash amount shall be a single cash receipt order, in accordance with the company's cash contributions which shall record and cash book. This cash receipt order to prepare, on the basis of regulations issued by the evidence of the transactions (for example, receipt, ticket) summary data or the revenue accounting record (Journal). This paragraph does not apply to the provisions referred to in paragraph 36 of document in proof of the transaction.
8. If the company receives from the person a cash payment, which is not subject to the laws that govern the payment of taxes and other logging equipment and electronic devices, these requirements (for example, employee contributions to the company in cash as an advance received pārp's law), each such payment shall prepare a separate cash receipt order (credit institutions, credit unions and Bank of Latvia-Treasury contributions in source document), in accordance with contributions in cash in and make a record that's book. "
4. Replace paragraph 9, the word "credit" (fold) with the words "credit, credit unions" (fold).
5. Replace paragraph 11, the word "program" with the words "accounting software (computer program)".
6. To express the title of chapter III, the following: "(iii). the revenue and expenditure of the order, pay list, credit institutions, credit unions Treasury contributions and cost justification documents".
7. Replace the 19, 20, 24 and 25, the word "credit" (fold) with the words "credit, credit unions" (fold).
8. Replace paragraph 26, the words "credit institution" with the words "credit institution, credit unions".
9. Replace paragraph 28, the word "credit" with the words "credit institutions, credit unions".
10. Make 30 points by the following: "30. Head of the company that manages the accounting itself (sole proprietor, another natural person who carries out an economic activity, the individual business owner, farmers or fishermen, the owner of the sole owner of the Corporation-the only Board member), the cashier and the duties of the accounting officer responsible shall conduct himself. Credit institutions, credit unions and Bank of Latvia may combine the cashier and the responsible duties of the accounting officer, if appropriate internal control procedures for complete and correct economic deal is posted. "
11. Replace paragraph 33 and 34, the word "credit" with the words "credit institutions, credit unions".
12. Put 36 as follows: "36.8. These provisions in the case referred to in paragraph about cash payments received in the cashier person issued a cash receipt order (credit institutions, credit unions and Bank of Latvia-Treasury contributions in source document), or a copy of a copy of a receipt which contains the provision referred to in point 14 properties (identification data) and which, in accordance with the established procedure, the head of the company is certified with a stamp (stamp, which contains the name of the company)."
13. Replace 37.1 in and 38, the word "credit" with the words "credit institutions, credit unions".
14. Replace paragraph 39, the words "credit institution" (fold) with the words "credit institution, a credit union" (fold).
15. Delete paragraph 40. Prime Minister a. Halloween Finance Minister o. Spurdziņš