The Procedure Is Performed In The Exchange Of Information In The Field Of Direct Taxation By The Member States Of The European Union And The Countries With Which It Has Concluded International Agreements On Avoidance Of Double Taxation And The Preventi...

Original Language Title: Kārtība, kādā tiek veikta informācijas apmaiņa tiešo nodokļu jomā ar Eiropas Savienības dalībvalstīm un valstīm, ar kurām ir noslēgti starptautiskie līgumi par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu

Read the untranslated law here: https://www.vestnesis.lv/ta/id/147107

Cabinet of Ministers Regulations No. 884 Riga 2006 (31 October. No 56 15) arrangements are made to the exchange of information in the field of direct taxation by the Member States of the European Union and the countries with which it has concluded international agreements on avoidance of double taxation and tax evasion prevention Issued in accordance with the law "About taxes and duties" in article 7 of the fourth and the third paragraph of article 18.1, i. General questions 1. determines the order in which you perform an exchange of information in the field of direct taxation by the Member States of the European Union and the countries that is the conclusion of international treaties for avoidance of double taxation and the prevention of tax evasion (tax treaty).
2. Exchange of information the competent authorities receiving and providing information on direct taxes, required: 2.1. domestic law and European Union law that requirements relating to the taxes which apply these provisions;
2.2. the tax referred to in the Convention requirements.
3. the competent authorities may communicate directly, and also agree that, in certain cases, you can also contact them directly by a notified body.
4. the competent authority of the Republic is the State revenue service.
5. the competent authorities of the Member States (the name of the script oriģinālform in the laws of the Member States) referred to in annex 1 of these rules.
6. the competent authorities in countries with which Latvia has concluded a tax treaty is relevant to the tax authorities specified in the Convention.
7. These provisions shall apply to the following: 7.1 direct taxation in the Member States of the European Union – this provision listed in annex 2;
7.2. countries with which Latvia has concluded a tax treaty, the relevant tax conventions specified duties;
7.3. This provision 7.1 and 7.2 taxes referred to identical or substantially similar taxes which, supplementing or replacing, after the entry into force of these provisions will be implemented in other Member States of the European Union or in countries with which Latvia has concluded a tax treaty. The competent authorities shall inform each other of any such tax laws and the effective date.
II. types of information exchange 8. State revenue service shall carry out exchanges of information in the following ways: 8.1 automatically – without prior request regularly receive or send information on certain types of income that are available under the tax laws;
8.2. on request, sends an information request on specific issues in specific test cases for a specific taxpayer or in response to a request for information, provides information on specific issues in specific test cases for a specific taxpayer;
8.3. on its own initiative, without prior request, forward to the šēj any information in its possession relating to the other Member States of the European Union or a country with which Latvia has concluded a tax treaty, if it is considered that this information could be useful for the calculation of the country concerned.
III. the automatic exchange of information article 9 the State revenue service without prior request (automatically) the European Union, the competent authorities of the Member States and the competent authorities of the countries with which Latvia has concluded a tax treaty, the information about this national resident in Latvia get income from the taxpayers of Latvia in accordance with the law "On enterprise income tax" and the law "on personal income tax".
10. The State revenue service collects the information by country, stating, for each of the recipients of such income information: 10.1.-non-resident income recipient name (natural persons – first name, last name);
10.2. non-residents receiving income-tax payers in the country of residence of the code;
10.3.-non-resident income recipient's country of residence address (Street, house number, town, locality, postal code);
10.4. non-income recipient's country of residence code (ISO);
10.5. non-residents-income recipient type code (01-02-a natural person, Corporation, partnership, 03 – 04 – a business form that is neither a corporation nor a partnership, 05 – Government or international institution, 06 – 07 – other, not known);
10.6. the income of the paying agent name (natural persons – first name, last name);
10.7. the income of the paying agent tax code;
10.8. the income of the paying agent's address (Street, house number, town, locality, postal code);
10.9. the income payer type code (01-02-a natural person, Corporation, partnership, 03 – 04 – a business form that is neither a corporation nor a partnership, 05 – Government or international institution, 06 – 07 – other, not known);
10.10. the income type code (6-income from property, income from business-7 (including remuneration for management and advisory services), 10-11, dividends, interest, 12-income from intellectual property or income from property, income from a 13-property disposal (including in the Republic of Latvia real estate), 14-income of independent professional services, 15 – income from gainful employment, 16 – Director remuneration 17-of artists and athletes ' income, 18-pensions, maintenance (alimony), 21 – other income);
10.11. the income payment date;
10.12. the income amount paid;
10.13. the tax rate under which the tax withheld;
10.14. the withholding tax amount.
11. This provision of the information referred to in paragraph 10 of the State revenue service another national competent authorities transmitted electronically via technical information support, or in writing, using the rules specified in annex 3 of the uniform format for forms for automatic exchange of information. Sending information electronically, using the Organisation for economic cooperation and development (OECD) standard magnetic format for automatic exchange of information. Information shall be submitted to the tax year following the year to October 1.
IV. Exchange of information on request 12. To request the European Union to the competent authorities of the Member States or the competent authorities of the countries with which Latvia has concluded a tax treaty, this provision of the information referred to in paragraph 2, the State revenue service send the competent authority a request for information. Request: 12.1. specific reference to European legislation or specific duties of the relevant articles of the Convention (if the information is requested on the basis of tax Convention);
12.2. information about Latvian tax payer, for which a check is being carried out: name and surname, taxpayer registration number, registered address, or declared residence;
12.3. information on non-resident subject to the request for information: name and surname, taxpayer registration number, registered office or place of residence declared (when information is available);
12.4. the taxpayer and non-resident transactions made by (indicate whether the Latvian taxpayer and non-resident are deemed to be related persons);
12.5. the type of tax for which you made the checks;
12.6. period (tax year) at which a check is being carried out;
12.7. the brief facts of the case and a statement of the transactions, and the reason for the request;
12.8. the information is requested;
12.9. the urgency of the response;
12.10. information about the Latvian taxpayer verification stage are required information.
13. the competent authorities of the Member States or the competent authorities of the countries with which Latvia has concluded a tax treaty, you can claim the State revenue service to provide this provision of information referred to in paragraph 2, if the country concerned is required in certain test cases for a specific taxpayer.
14. If a Member State of the European Union, the competent authority or the competent authority of the State with which Latvia has concluded a tax treaty, require that the information referred to in paragraph 2 of the State revenue service, take the necessary steps to obtain the information referred to in the request for information.
15. the information requested by the European Union, the competent authority of the Member State or the competent authority of the State with which Latvia has concluded a tax treaty, the State revenue service obtained in the order in which to get, acting on their own behalf or by other authorities of the Republic of Latvia concerning the request of the Latvian tax payer.
16. The rules referred to in paragraph 2, the information shall be provided as soon as possible after receipt of the request. If there are barriers to the provision of information, it shall inform the competent authority that requested the information.

17. If the State revenue service cannot run received a request for information, for example, if the Latvian legislation does not provide for the possibility of getting taxpayers on such information as is requested by the Member States of the European Union, the competent authority or the competent authority of the State with which Latvia has concluded a tax treaty, and the provision of such information is not defined in the relevant tax Convention or legislation of the European Union, as well as if the request for information is not specified in the rules referred to in paragraph 12 of the information , in response to the request for information to justify the refusal to provide the information requested.
V. Exchange of information 18. on its own initiative, the State revenue service, on its own initiative, without prior request, forward to the other Member States of the European Union, the competent authority or the competent authority of the State with which Latvia has concluded a tax treaty, the provisions of the information referred to in paragraph 2 when: 18.1. evaluating any information in its possession, the State revenue service has reason to believe that the country could lead to a tax loss;
18.2. the person is taxed, the tax reduction or exemption from taxes in the Republic of Latvia, which might lead to tax increases or increasing the tax liability in the country concerned;
18.3. the commercial transactions that are taxable in the Republic of Latvia, the person to whom it is taxed in the country concerned, is made with one or more countries in such a manner that the country concerned or the Republic of Latvia may get a tax loss;
18.4. The State revenue service has reason to believe that the artificially moving profits among members of the Group of economic operators may encounter tax loss;
18.5. the information that the State revenue service has received from the European Union, the competent authorities of the Member State or the competent authorities of the State with which Latvia has concluded a tax treaty, has enabled information to be obtained which may be relevant in assessing liability to tax in the country received information;
18.6. performing joint transnational tax examinations.
19. The State revenue service, on its own initiative, without prior request, you can send it to the rules of the information referred to in paragraph 2 to the other Member States of the European Union, the competent authority or the competent authority of the State with which Latvia has concluded a tax Convention, other than those mentioned in paragraph 18 of these regulations.
20. Following receipt of the information, without prior request, the State revenue service shall inform the competent authority of the usefulness of the information received and the subsequent use of the control.
Vi. Information sharing restrictions and confidentiality 21. except where specific tax Convention or European Union law requires otherwise, these provisions do not oblige the State revenue service: 21.1. to carry out administrative measures which do not comply with the laws or administrative practice;
21.2. provide information that is not available, in accordance with the laws of the Republic of Latvia, or generally applicable administrative practices;
21.3. provide information that can reveal any trade, business transactions, production, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy;
21.4. provide information, if the competent authority of the country requesting the information has not exhausted the sources of information available to it;
21.5. provide information, if the State requesting the information, practical or legal reasons, cannot ensure the provision of such information to the other countries, or if a Member State of the European Union or a country with which Latvia has concluded a tax treaty, these reasons do not support the provisions of 10 the information referred to in paragraph equivalent to the provision of information without prior request (automatically).
22. The information provided by the State revenue service receives from the other competent national authorities, be granted limited access in the same manner as information obtained under the laws of the Republic of Latvia, and may be disclosed only to persons or authorities (including courts and administrative bodies) involved in the calculation of the tax, chargeability, prosecution of persons legal responsibility, coercive measures or appeals in relation to taxes. Such persons or authorities shall use the information only for the purposes listed above. This information may be disclosed in open court or in judgements.
23. Notwithstanding the provisions of paragraph 22 with the requirements laid down in the State revenue service received information can be used for other purposes, if similar circumstances permit the supplier State laws and is subject to the competent authorities of that State.
24. If the State revenue service from another Member State of the European Union, the information received could be useful for a third Member State, the competent authority of the State revenue service may transfer this information to third, the competent authority of the Member State in agreement with the European Union, the competent authority of the Member State that provided that information.
Informative reference to European Union directives, the regulations include provisions resulting from: 1) Council of 19 December 1977 Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation;
2) Council of 7 October 2003 of Directive 2003/93/EC amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation;
3) Council of 21 April 2004, Directive 2004/56/EC amending Direktīvu77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums;
4) Council of 16 November 2004, Directive 2004/106/EC amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in respect of direct taxation, certain excise duties and insurance premiums, taxation and Directive 92/12/EEC on the General arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: the entry into force of the provisions by 4 November 2006.
 
1. the annex to Cabinet of 31 October 2006, the Regulation No 884 of the Member States of the European Union, the competent authorities (the name of the script oriģinālform in the laws of the Member States) in the United Kingdom: 1. The Commissioners of Inland Revenue.
2. Bundesminister für Finanzen in Austria: Der.
3. Belgium: De Minister van financiën/Le Ministre des finances.
4. Czech Republic: Minister financí.
5. Denmark: Skatteministeren.
6. France: Le Ministre de l ' économ.
7. In Greece: Οικονο ικών Το Υπουργείο µ.
8. Estonia: Rahandusminister.
9. Italy: Il CAPO del Dipartiment per le Politich is Fiscal.
10. Ireland: the Revenue Commissioners.
11. Cyprus: µ ικών Υπουργός Οικονο.
12. Lithuania: Prime Finansų.
13. In Luxembourg: Le Minister de finance.
14. Malta: Il-responsabbl għall-Finanzior of the Prime Minister.
15. The Netherlands: De minister van financiën.
16. Poland: Minister Finansów.
17. Portugal: O Ministro das Finanç.
18. Slovakia: Minister financií.
19. Slovenia: Minister za finance.
20. Finland: Valtiovarainministeriö/Finansminister.
21. Spain: El Ministro de Hacienda y Economí.
22. Hungary: A pénzügyminiszter.
23. Bundesminister der Finanzen in Germany: Der.
24. Chefen för finansdepartementet Sweden:.
Minister of finance Spurdziņš o. Annex 2 Cabinet of 31 October 2006, the Regulation No. 884 of the Member States of the European Union, direct taxes, subject to these rules (the name of the script oriģinālform in the laws of the Member States) in the United Kingdom: 1 1.1. Income tax;
1.2. the Corporation tax;
1.3. Capital gains tax;
1.4. the petroleum revenue tax;
1.5. Development land tax.
2. Austria: 2.1 Einkommensteuer;
2.2. Koerperschaftsteuer;
2.3. Grundsteuer;
2.4. Bodenwertabgab;
2.5. Abgab-und forstwirtschaftlichen Betrieben of Korean land.
3. Belgium: 3.1 Impô: physiqu of the des personna Personenbelasting;
3.2. the société des Impô-Vennootschapsbelasting;
3.3. Impô des personna Morales – Rechtspersonenbelasting;
3.4. Impô des non-résident Belasting der niet-verblijfhouder-.
4. The Czech Republic Daně z příjmů: 4.1;
4.2. Dan z not movitostí;
4.3. Dan Dan Dan z darovací dědická, a movitostí not převod;
z přidané hodnoty Dan 4.4;
Spotřební daně 4.5.
5. Denmark: 5.1 you til Indkomstsk frame;
5.2. you Selskabssk;
5.3. Den kommunale indkomstsk are;
5.4. the amtskommunal you indkomstsk Dan;
5.5. Folkepensionsbidragen;
5.6. you Sømandssk;
5.7. Dan indkomstsk you the særlig;
5.8. you Kirkesk;
5.9. you Formuesk til frame;
Bidrag til dagpengefonden 5.10.
6. France: the Impô sur le 6.1 income;
6.2. the Impô sur les société;
6.3. Tax Office professionnell;
6.4. Tax Office in foncièr sure les propriété bât.
6.5. the Tax is foncièr sure les propriété non bât.
7. In Greece:

7.1. Φόρος εισοδήµατος φυσικών προσώπων;
7.2. Φόρος εισοδήµατος νοµικών προσώπων;
7.3. Φόρος ακινήτου περιουσίας.
8. Estonia: 8.1 Tulumak;
8.2. Sotsiaalmak;
8.3. Maamak.
9. Italy: 9.1 Impost juice reddits delle persone fisich;
9.2. Impost juice reddits delle persone giuridich;
9.3. the locale sui reddits Impost.
10. Ireland: 10.1. Income tax;
10.2. the Corporation tax;
10.3. Capital gains tax;
10.4. Wealthtax.
11. Cyprus: Φόρος Εισοδή ατος µ 11.1;
11.2. 'Εκτακτη Εισφορά για την Άµυνα της ∆ηµοκρατίας;
11.3. Φόρος Κεφαλαιουχικών Κερδών;
11.4. Φόρος Ακίνητης Ιδιοκτησίας.
12. Latvia: 12.1. personal income tax;
12.2. real estate tax;
12.3. the corporate income tax.
13. Gyventojų pajamų 13.1. Lithuania: mokest;
13.2. the mokest Ash;
13.3. the organizacijų not kilnojamoj keep Įmonių is the mokest;
13.4. the mokest Žemė;
the Council of valstybini Mokest 13.5 gamto in ištekli;
by Mokest on aplinko of 13.6. teršimą;
8.5. dujų išteklių mokest Nafto is;
13.8. the keep of mokest Paveldim.
14. In Luxembourg: the sur le Impô 14.1. income of physiqu's personna des;
14.2. the Impô sur le income des collectivité;
14.3. Impô a commercial communal;
14.4. the Impô sur la Fortune;
14.5. Impô the foncier.
15. In Malta: taxxa fuq l-15.1. income.
16. The Netherlands: 16.1 Inkomstenbelasting;
16.2. Vennootschapsbelasting;
16.3. Vermogensbelasting.
17. Poland: Podatek dochodowy od osób prawnych 17.1.;
Podatek dochodowy od osób fizycznych 17.2;
Podatek od czynnośc in 17.3. cywilnopranych.
18. Portugal: 18.1 the predial Contribuiçã;
18.2. the Impost sobre a Indústria Agrícola;
18.3. the industrial Contribuiçã;
18.4. the Impost de head;
18.5. the profissional Impost;
18.6. the complementar Impost;
11.6. the Impost de bag-2010;
12.8. the Impost sobre o rendiment do petróle;
11.7. the adicion devido a sobre Os os imposto precedent.
19. Slovakia: z príjmov fyzických osôb Dan 19.1;
z príjmov právnických osôb Dan 19.2;
19.3. Dan z dedičstv;
19.4. Dan z darovani;
19.5. Dan z not hnuteľností a prevod prechod;
12.2. Dan z not hnuteľností;
z pridanej hodnoty Dan 19.7;
19.8. spotrebné Dane.
20. Slovenia: 20.1. Dohodnin;
20.2. Davk občanov in;
Davek od dobičk-20.3 pravnih oseb;
by davek na bilančn Posebn 20.4. the bank in hranilnic vsot.
21. Finland: Valtion tulover-21.1 de statlig inkomstskattern of;
21.2. inkomstskatten för samfund tulover-Yhteisöjen;
21.3. Kunnallisver-kommunalskatten;
21.4. Kirkollisver-kyrkoskatten;
21.5. Kansaneläkevakuutusmaks-folkpensionsförsäkringspremien;
21.6. Sairausvakuutusmaks-sjukförsäkringspremien;
21.7. Korkotulon lähdever-ränteinkoms på källskatten;
21.8. Rajoitetust in-begräns lähdever källskatten för verovelvollisen you skattskyldig;
13.6. Valtion varallisuusver-Dan-förmögenhetsskatten statlig;
21.10.-fastighetsskatten Kiinteistöver.
22. Spain: 22.1. Impuesto sobre la Renta de las personas Físic;
22.2. Impuesto sobre Sociedades;
22.3. the impuesto sobre el Patrimoni Extraordinari de las personas Físic.
23. Hungary: 23.1. személy, jövedelemadó;
23.2. the adó társaság;
23.3. osztalékadó;
általáno of forgalm to the adó 23.4.;
14.6. the adó jövedék;
14.7. építményadó;
23.7. telekadó.
24. Germany: 24.1. Einkommensteuer;
24.2. Koerperschaftsteuer;
24.3. Vermögensteuer;
15.2. Business tax;
15.2. Grundsteuer.
25. Sweden: 25.1. Dan statlig inkomstskatten;-
25.2. Sjömansskatten;
25.3. Kupongskatten;
Den Särskilda inkomstskatten för 15.8. utomland of bosatt;
Den Särskilda inkomstskatten för 25.5. utomland in the FL. bosatt artister m.;
15.9. Dan the fastighetsskatten statlig;
25.7. Dan kommunal's inkomstskatten;
25.8. Förmögenhetsskatten.
Finance Minister o. Spurdziņš annex 3 Cabinet of 31 October 2006, the Regulation No 884 automatic exchange of information on non-resident certificate gained income and tax paid in Latvia report on nonresiden's income and tax paid in the Republic of Latvia provided under the automatic exchange of information, which the State provides information/name of originating country Latvia/Latvia tax year/Year income paying name (natural persons-name first name, last name)/name of payer of income (name, surname, if an individual) the registration number of the commercial register (fiscal code) or personal code/Registration number at Commercial Register (taxpayer's code) or personal code legal (home) address/Legal address (domicile) income the paying agent (code)/type of payer (code) no p. k-non-resident income recipient name (natural persons – name, surname) name of recipient of income (name, surname , if an individual) the taxpayer's code/country of residence, the Taxpayer identification number in the State of residence of the recipient of Income (code)/type of recipient (code), country of residence/status of residence address in the country of residence (Street, number, city, locality, postal code)/address in the State of residence (Street, number; city or place; postal code) Income (code) **/type of income (cod) payment date/date of payment of income amount (LCY) gross/gross amount paid the tax rate (%) rate of tax withheld Taxes/amount (LCY)
The amount of tax withheld State revenue service 1 2 3 4 5 6 7 8 9 10 11/State revenue service position/Position name, surname/name, surname signature/signature date/date notes.
* Income and paying the recipient type code/code for type of recipient and payer: 01 – natural person/Corporation/corporation individual 02 – 03 – a partnership/04-business partnership, a form that is not a corporation or a partnership/business organization other than the corporation or partnership – government or international 05 institution/Government or international organization 06-other/other/07 – unknown unknown * income type code/code for type of income : 6-income from property/income from property income immovabl 7-out of business (including the compensation for management and advisory services)/business profits (including remuneration for management and consultancy services) 10 – dividends/dividend 11-percent interest 12-income/from intellectual property or income from property or income to the use of/from USA royalt of movable property 13-income from alienation of real estate (including in the Republic of Latvia real estate)/income from the alienation of property (including property situated in the immovabl Republic of Latvia) 14-income of independent professional services/income from independent personal services income from 15 to gainful employment/income from employment – remuneration of Directors/16 director's fees 17-of artists and athletes ' income/income of artists and sportsmen 18 – pensions and maintenance (alimony)/pension and alimony 21 – other income/other income Finance Minister o. Spurdziņš