Tax And Other Payment And Electronic Devices For Recording Devices And Users, Traders, Operating Staff And The Duties Of Experts

Original Language Title: Noteikumi par nodokļu un citu maksājumu reģistrēšanas elektronisko ierīču un iekārtu lietošanas kārtību un lietotāju, tirgotāju, apkalpojošo dienestu un ekspertu pienākumiem

Read the untranslated law here: https://www.vestnesis.lv/ta/id/145988

Cabinet of Ministers Regulations No. 850 in Riga 2006 (October 17. No 54 15. §) rules on the payment of taxes and other logging equipment electronic devices and procedures and use of the user, dealer, expert services and servicing obligations Issued in accordance with the law "About taxes and duties" in article 28.1, the fifth part i. General questions 1. determines: 1.1. tax and registration of electronic devices and equipment;
1.2. payment of taxes and other logging equipment, electronic devices and users;
UR1.3.dar partitions of the supporting documents and properties;
1.4. payment of taxes and other logging equipment, electronic devices and users, dealers, services and expert servicing obligations;
1.5. procedures for electronic devices and equipment, their users, dealers, service departments, experts and expertise in legislation being filed in the single database (registry);
1.6. payment of taxes and other logging equipment and electronic devices, users, dealers, and expert on operating service monitoring and control procedures.
2. for the duties and other charges for the registration of judgments received did pay cash, with payment cards, smart cards or other proof of payment (cheques, gift cards, vouchers, receipts and the like that is made in the settlement of the transaction) taxpayers register, using tax and other payment registration electronic devices and equipment, cash registers, cash register systems, specialized equipment and facilities.
II. General obligations of the user 3. Cash register, cash system, a specialized device or user (hereinafter referred to as user) is a taxable person carrying on economic activities and tax and other payment for registration use the cash register, system, device or equipment specialist.
4. the duties and other charges for registration use only cash register systems, specialized equipment or equipment which: 4.1 comply with laws on tax and other payment register of electronic devices and equipment technical requirements;
UR4.2.re to State revenue service territorial institution or State revenue service's large taxpayer (hereinafter referred to as the country remains on the US territorial authority) to a user name;
4.3.ir sealed with a numbered and State revenue service a whole. acquire the Rial body special mandatory seals (seals).
5. the user shall ensure economic activity of konstruk tion that cash register systems, devices or specialized equipment purchase and use tax and other charges for registration in each place of the standing operation (unit) or, in accordance with the procedure laid down in these provisions, outside of the permanent place of business (business unit).
6. Accepting payments in foreign currency, using cash register, cash register system, specialized device or machine that performs the conversion calculation.
7. Portable cash registers with electronic journal use: 7.1. passenger transport (except taxis), selling tickets (including luggage tickets) and the subscription of the documents (remove the slogan airfare), as well as the sale of goods and provision of services by the žier;
7.2. parking beyond the regular site (unit).
8. the user before the cash register, cash register system, specialized devices and start-up of the equipment use and registration of the State revenue service TERI toriāl body concluded a written contract with these provisions registered operating services (hereinafter referred to as the operating service) for the cash register, cash register system, specialized equipment or equipment for sealing, program mēšan, installation, repair and maintenance (service).
9. If the user has stopped or is not extended a contract with operating services and conclude a new contract with other services operating on the cash register, cash register system, specialized equipment or equipment service, within 10 days of their writing to the State revenue service territorial institution, in which the cash register, cash register system, a specialized device or installation.
10. the user closed a contract with the person who performs the duties of Treasurer, and writing down its obligations, as well as provide a cashier's Opera tor of training to work with the cash register, cash register system, specialized equipment or equipment model (modification).
11. the user shall ensure that cash register system, a specialized device or equipment before the start of its use are programmed according to the properties defined in the laws on tax and registration of electronic devices and equipment technical requirements and shall control financial report at the time of examination (hereinafter referred to as the X report), days (period) financial report (hereinafter referred to as the Z report) and a cashier's check.
12. The system provides to the user before the system's use for the system's launch of the device or equipment that contains the central control unit is affixed a sticker with the State revenue service territorial institution receive an indelible identification code assigned by the manufacturer and the fiscal memory block identification number or service number assigned, if the fiscal memory block identification number is not assigned by the manufacturer.
13. The user is prohibited to change the cash around town that the systems, devices or specialized equipment design and program.
14. the user shall carry out tax registration and other charges in the cash register system, a specialized device or equipment that is switched off in training mode.
15. The user is prohibited to use the cash around the town that a system of specialized device or equipment if: 15.1 does not support the corrupt logging business in accordance with these rules and regulations on tax and other payment register of electronic devices and equipment in the technical requirements or have disconnected Strip;
15.2. it is not sealed or seals are damaged (for example, the seal is divided into parts, not a visible seal series and number, inaccurate hologrāf of shedding the image), or there is the possibility to intervene in the cash register, cash register systems, specialized equipment or equipment design, without damaging the seals;

UR15.3.nav concluded, extended or contracted with operating staff;
UR15.4.tai has changed the program (program properties according to the relevant provisions of the rules on the payment of taxes and other logging equipment, electronic devices and technical requirements) and it has not made a mark in the technical passport.
16. The user is prohibited to make use of existing cash register, cash register system, devices or equipment of specialized service, remove or damage the seals of the operating staff. The user shall ensure that such activities do not make the person with whom there is no contract of service.
17. the user shall submit the technical passport of the operating Department needed his record. The user is prohibited to conduct the technical passport records, sealing the site descriptions, operating services in legislation, drawn up by the program, with the exception of the mass print subscriptions (including date, the responsible person's name) for the welcome with the service records and grades.
18. On the cash register, cash system, a specialized device or equipment and assisting staff of the seal or seals damage not being the user shall immediately notify the Service Department, with whom a contract for service. Notification date and time recorded in the cash register, cash register system, specialized electronic devices or equipment in the journal.
19. the user provides to: 19.1. timely change in autonomous energy sources that provide cash around the town, the cash system, a specialized device or equipment without the electronic memory. If the cash register, cash register system, specialized equipment is operated or autonomous source of energy, to the times charged;
19.2. the timely change to the cash register (with fiscal memory block) and the system of fiscal memory missing blocks. Filled in and replaced the fiscal memory block to be kept for five years.
20. User provided: 20.1. the cash register, the system's specialized devices or equipment, the cash box and extra cash box (if any) of the current total amount of conformity X review at the time of printing the report to the specified cash amount;
UR20.2.mai volume of money tracking cash register or cash system user defined order;
the other UR20.3.sa payment certificate (gift cards, cheques, vouchers and similar assurances that the settlement of the transaction being carried out) and the storage of cash register systems, and specialized devices or equipment to use in place of the day (period) during the user defined order;
20.4. the inkasēšan – cash withdrawal, the amount of money withdrawn the registration of the cash register, cash register system or specialized devices or equipment for the reading of the meter and the money in the bank deposit or transfer to the inkasator-user.
21. additional cash box installation the user will coordinate with the State revenue service territorial institution, in which the cash register or cash register system, and State revenue service territorial institution in question the cash register or the system's technical passport entry for extra cash boxes installation.
22. If a portable cash registers with electronic journal in design is not included in the cash box, the user provides all the cash register money being established in a separate cash box, located at the cash register at the place of use.
III. User's cash register, cash register system, specialized logging device or equipment, the State revenue service in a single database (registry) 23. prior to the cash register, cash register system, specialized devices or equipment to use in the start up of duties and other charges for registration the user shall register the State revenue service territorial institution for inclusion in State revenue in a single database (the registry).
24. To register, cash register systems, specialized equipment or device or resume its use, the user of the State revenue service territorial institution is made in accordance with this provision, 88.3, 89.1 29.1..., and designed to point 89.3. cash register, cash register system, specialized equipment or equipment tech by Passport records for registration or for the performance of the resumption of the use and presentation of the contract with the operating staff of the cash register, cash system, a specialized device or installation service.
25. the registering State revenue service territorial institution taxi meter, in addition to these terms the user referred to in paragraph 24 of the document presented to the Latvian National Metrology center mark made the technical passport for verification of the meter.
26. If a user organizes the cash register, cash register system, specialized equipment or installation in any other place of the standing operation (unit), this time in after trading the cash register, cash register system, specialized equipment or transfer in writing the new cash registers, cash system, a specialized device or equipment installation address of the State revenue service a whole. the Rial authority where the cash register or cash-register system.
27. Following the adoption of the decision on the cash register, cash register system, special devices or equipment of zēt use of tax and other charges for the recording of user: 27.1.10 days operating the invoking that rule 108. activities referred to in paragraph 1;
27.2.15 days submit to the State revenue service territorial institution in which that cash register system, a specialized device or equipment registered, a written application for that cash register systems, specialized equipment or facilities from the State revenue service single database (registry) and technical passport accordingly.
28. Following the adoption of the decision on the cash register, cash register system, special devices or equipment of the zēt withdrawal of the user: 28.1.10 days operating the invoking of the autonomous power source for charging, to ensure that the electronic record of the information in memory, and this provision in paragraph 104 of the record and the record of the use of for the performance of the technical passport;
28.2.15 days notify them in writing of the State revenue service territorial institution to which the cash register, cash register system, a specialized device or installation.
IV. Cash register, cash register system, specialized devices and equipment documentation

29. the user provides to the cash register (also mobile cash register that is not intended for use in a permanent place of business (unit) for the sale of alcoholic beverages or tobacco products) systems and specialized equipment or use of the site (for specialized device or equipment that is installed in a permanent place of business (unit), as well as portable cash register that is not intended for use in a permanent place of business (unit) -registered address) would be available in the following documents: 29.1. technical passport (along with design and place sealing descriptions), which provides a place to specify the following property: 29.1.1. technical passport issued in the name of the service, the taxpayer's registration number and registered office;
29.1.2. the title of the document (technical passport), the number and date of issue;
29.1.3. the cash register, cash register system, specialized equipment or equipment make, model (modification), chassis number (System of identifi cation code);
29.1.4. the cash register, cash register system, specialized equipment or equipment not removable electronic memory or total memory amount (for example, Setup and use at the time of termination, before repairs);
29.1.5. user name (physical person – name and surname) and fiscal code;
29.1.6. cash register, cash register system, specialized equipment or equipment installation site address or mark that the cash register is not intended for use in permanent site away;
29.1.7. information about the fiscal memory block installation, replacement, replace the fiscal memory block without the electronic memory total, fiscal memory block number;
29.1.8. information concerning the service calls, service date, description, not the electronic memory or total memory amount, as well as the design of the document name, date and number (if the design);
29.1.9. the cash registers, cash systems, specialized equipment and facilities and the removed seals placed on sequences and numbers that systems also sealing location description – number and date;
29.1.10. cash register, cash register system, specialized equipment or equipment usage termination date;
UR29.1.11.par cash register, cash register system, specialized equipment or equipment installation or servicing of the service name, person in charge name and signature;
29.1.12. the person in charge of the user position, name, surname and signature (date of signature), which met with the persons responsible for operating the service entries made in the technical passport;
29.1.13. the cash register, cash register system, specialized logging device or equipment, the resumption of use and exclusion from the State revenue service's uniform database (registry) date, the State revenue service territorial institution name, official position, name, surname and signature;
29.1.14. other necessary additional information;
29.2. the cash register, cash register system, device or equipment, specialized magazine with the printed reports, and reports a Z Z register, if the cash register, cash system, a specialized device or machine log is prepared electronically;
3. a contract for service (or its copy).
30. the passenger transport vehicles used by the cash register, the specialized devices or equipment in the user: UR30.1.lai provides a vehicle with the cash register, a specialized device or equipment is used, the available technical passport or technical passport copies of pages containing the identification data of the operating departments, the State revenue service territorial official mark for registration, and the removed seals placed on sequences and numbers;
UR30.2.lai user's registered address or permanent place of business (kernel tūrvienīb) available to the cash register, cash register system, vending machine journal or-respectively the taximeter journal;
30.3. the cash register that systems, vending machines or, respectively, the journal – the journal of the taximeter location determination in writing.
31. The cash register, system, device or equipment, specialized user is allowed to sell only with the technical passport.
32. the user provides: 32.1. fill cash registers, cash system, a specialized device or installation log storage for five years;
32.2. the journal storage for three years.
V. registration of transactions in the cash register system, a specialized device and equipment 33. Cash register, cash system, a specialized device or user supports the deal and received payment in cash, payment cards, smart cards or other proof of payment (cheques, gift cards, vouchers, receipts and the like that is made in the settlement of the transaction), receipt (with the properties that are defined for the receipt of tax legislation and registration of electronic devices and equipment technical requirements) to print and issue of the transaction partner.
34. in the receipt of the cancellation of operation a user registers, cash register system, a specialized device or equipment only if it uses that cash register systems, specialized device or equipment whose design provides the registration of the cancellation operations separately, reversed the receipt printing and specify the amount of money withdrawn cancelling the receipt, X and Z report. Reversing a receipt issued by the counterparty.
35. the user a receipt is voided, print a reversed a receipt, in the following order: 21.8. after receipt of the claim by the counterparty in accordance with the laws of the local legislation on consumer protection. Reversing a receipt issued to the counterparty;
35.2. simultaneously with the print a receipt for the amount of fuel actually been issued if, petrol filling stations in the system (except the automatic petrol station cash system) worked the previous mode of payment, the buyer is unable to receive the ordered amount of fuel. Originally printed reversed and reversed receipt a receipt together with the Z report pastes that cash register systems, devices or equipment, specialized journal or review, if Z cash registers, cash system, a specialized device or installation log is prepared electronically;

UR35.3.par working days (the period) mistakenly printed a receipt the same working day (period) before you print the report, and the Z-nas darbad (period) at the end in accordance with the laws governing the accounting requirements of the user in the order drawn up. The Act specifies the grounds for cancellation and glued the cancelled cheque and mistakenly printed reversed check. Act stores along with the cash register, cash register systems, specialized equipment or equipment with Z Magazine or review, if the cash register, cash register system, device or equipment in specialized magazines prepare electronically.
36. the issue of cash operations (such as tar or customers who use payment card cash withdrawal) user cash register or cash registers in the system only if it uses a cash register or cash system design provides the cash registers of service operations and specify the amount of money issued for cash, X, and Z report separately. On the issue of cash shall be issued a receipt.
37. Gift cards, vouchers and other prepaid or instalment receipt or issue user fuel economic activities have to sa in a good user cash register or cash system registers and points X and Z report separately.
38. it is prohibited to use the filling machine, if it's disconnected from the fuel used in the retail system.
39. The fuel retail used the system's user immediately after received the fuel filling station in the burning of substances in the tank on the basis of the source document, enter the system, information on fuel supplies.
40. During the period, while not working the cash register or the system, the user transactions undertaken by revenue accounting records showing registry entry date, order number, transaction amount (separately, by the applied rates of value added tax), the amount of value added tax (separately, by the applied rates of value added tax) and other uses, except for the information you need. At the request of the purchaser established in these rules referred to in paragraph 61 the registered receipt.
41. If the fuel retail used the system's work is interfered with, the user shall immediately cease business with fuel or other business registration, if they are registered in the system includes terminals.
Vi. The cash register, cash register system, device or equipment in specialized magazines and filling it 42. Cash register, cash system, a specialized device or installation log (hereinafter referred to as the magazine) is the accounting register, which contains information on selected financial transactions are recorded using the record accounting records.
43. The cash register, cash register system and vending machines in the journal and its design and filling order set out in annex 1 to these rules, the cash register and the system's journal currency purchase and sale transactions in the sample – this provision in annex 2, the sample of the taximeter journal – this provision in annex 3. User log can be supplemented with additional properties tabs.
44. the registry type in journal page number in ascending order, the cauraukl, on the last page, indicates the number of pages and is certified by the Business Executive's signature and stamp.
45. If the magazine is prepared electronically, using a computer program that complies with the laws and regulations on accounting and organisation, specifying those provisions respectively 1, 2, or 3. the information referred to in the annex and other user information.
46. the user fills in the journal under the Z report data after each print Zpārskat and pastes it printed Z report or by special devices or equipment zēt in the memory of the meter reading data aggregates.
47. If the journal is prepared electronically, printed Z reports pastes in the register in a separate statement, a Z with the date and a sequential number. The last working day of each month, or by the State Revenue Service Council for examination at the request of the sons of the period required for the user to print the cash register, cash register system, specialized equipment or installation log data and prints it in chronological order, together with a statement of the monthly report registry. Z
48. individual recorded in journal cancellation operations, sales of gift cards, vouchers, prepaid or arrears amount, the user needs the economic activities of the fuel value of the issued amount from the cash register or cash system issued cash amount and the other day the calculation of revenue separately registered amounts indicated in separate columns. If the cash register and the cash register system design for transactions paid out a sum of money, reduces the register daily revenue when they fill out the cash register (the system's) magazine, registered separately the amounts paid, plus day (Z in the reporting period) the registered actual revenue amount.
49. Z print the report, the time is determined by the user, but not less than once each at the end of the day. If the working day there with the cash register, cash register system, specialized equipment, device, or the user does not print the report and Z Magazine, the record that during the working day is not a business.
50. Petrol station cash system (except for automatic burning substance station cash system, a change in the price of one liter of fuel) the user prints the report well before Z the cost of fuel and gas stations the system installed in the filling machine configuration change before fuel sales (issue) the resumption of operations.
51. The foreign currency purchase and sale transactions in used to record the cash register or cash system user when the cash register or the system's structure does not provide the required Exchange rate for the number of ieprogr mēšan, Z report is printed before each change of the exchange rate.
52. the vending machine the user log fills up after meter reading and inkasēšan. Meter reading and money inkasēšan of time is determined by the user.
53. The taximeter user log fills at the end of each working day after the meter reading.
VII. Business Forms and supporting documents, properties

54. the taxpayer received payment for transactions shall be evidenced by a certificate of transaction-with a receipt or these rules 70, 71, 72, 73 and 74 in the order referred to in paragraph with numbered and State revenue service territorial institution registered receipt (hereinafter referred to as the registered receipt), or with a numbered and State revenue service territorial institution registered ticket (hereinafter referred to as the registered ticket), or to another in these regulations a fee certificate.
55. in the receipt according to the cash register, cash register system, device or equipment, specialized technical requirements be properties are set on the tax legislation and registration of electronic devices and equipment technical requirements.
56. If the receipt does not show all the law "on accounting" and the law "on value added tax" on certain properties, user after the request of the counterparty shall be issued in accordance with the laws of the Atta connection design document (receipt), in addition to other relevant statutory ERS properties indicate the receipt date and number, or additional entry receipt, specifying the necessary properties and a record made in the name of the person, as well as an entry with signature and stamp , which contains the user's name, taxpayer registration number and registered office. A receipt is used for the value added tax bill of the law "on value added tax".
57. in the receipt you can not specify the transaction (goods (service) or product (service)) a name and a value added tax (number, letter, or other feature, which indicates that the item (service) or product (service), applicable in particular to the Group tax rate or tax is not applicable), quantity, price, the appropriate rates of value added tax, the allowances granted in money terms (if any), if, in addition to the receipt is shipment regulations about the use of invoices or other procedures laid down in accordance with the laws and regulations governing the accounting requirements completed source document.
58. the taxpayer to State revenue service territorial institution recorded books paperback paperback book of vouchers or tickets or vouchers or ticket numbers, submit a reasoned written application. Registering receipts or ticket numbers, submitting two Exo, plāro be, indicating respectively 59 or 60 of these regulations referred to in paragraph properties.
59.Uz State revenue service territorial institution to be the cover of the voucher book indicates the following: 59.1. name of taxpayer (physical person – name and surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence);
59.2. the voucher book vouchers in a number of series and number (from-to);
59.3. the State revenue service territorial institution in which receipts registered, and the registration date. The registration of receipts of the State revenue service responsible person confirms with a signature and seal.
60.Uz State revenue service territorial institution ticket be excitedly specifies the following information: 60.1. taxpayer name (physical person – name and surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence);
UR60.2.bi ļeš notebook in the ticket number, series and numbers (from-to), the price of a single ticket, the ticket book value total in dollars;
60.3. the State revenue service territorial institution name where tickets and ticket registration registered date. Ticket registration in the State revenue service responsible person confirms with a signature and seal.
61. The registered receipt presented in triplicate and shall specify the following properties: 61.1. number, which consists of two Latin letters denote the series and no more than six consecutive numbering of signs;
61.2. receipt number, date of registration of the State revenue service a whole. the Rial body, if not of the notebooks, receipts, paperback;
38.1. the date (month name write words);
UR61.4.pre s the vendor or provider name (natural sons of Peru – name and surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence);
UR61.5.pre s the purchaser or recipient name (natural sons of Peru – name and surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence). If a natural person does not perform the operation, in which she referred to properties specify upon request;
61.6. sold items name, quantity, price, and value, or type of service provided, the volume, price and value;
UR61.7.pie divorced discounts (if any);
38.4. the value added tax rate and the amount if the transaction by which the circle with the value added tax;
UR61.9.dar the total amount of partitions (numbers and letters);
UR61.10.par business responsible person signature;
No 61.11. other necessary additional information.
62. registered ticket presented in one by plār Exo. Registered ticket consists of two parts – parts and tear-off ticket stub.
63. The registered part tear-off ticket specifies the following properties: 39.2. number, which consists of two Latin letters denote the series and no more than six consecutive numbering of marks and which is equal to the number of the ticket stub;
UR63.2.bi ļet number date of registration of the State revenue service territorial institution, if not of the ticket book; the paperback

ļet seller UR63.3.bi (event organizer) name (natural sons of Peru – name and surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence);
UR63.4.dar partitions (service) name;
UR63.5.bi ļet price;
63.6. value added tax rate and the amount of value added tax, if the transaction is liable to value added tax. This referred to does not show properties and the amount of value added tax involves the ticket price, as determined by the value added tax regulatory acts;
UR63.7.dar the total amount of the partitions (the numbers and words), where the transaction by which the circle with the value added tax;
63.8. other necessary additional information.
64. The registered ticket stub indicate the ticket number and other required information to the user, as well as ticket sales at the moment, the date of sale. If the book is not a ticket, tickets for the paperback counterfoils shall also indicate the ticket number, the date of registration of the State revenue service territorial institution, and the ticket price or the total amount of the transaction (with the value added tax to taxable transactions).
65. in the receipt of a registered design the first copy shall be issued by the buyer (service recipient), the second copy will remain on the vendor (service provider), the third copy remains in the voucher book (if the book's paperback, receipts) or in chronological order is a calendar quarter, the paperback at the end or sooner, if necessary.
66. The registered tickets tear-off portion of the purchaser, but save the ticket stub. If you are not registered on the books of the ticket stub for the paperback, the brooch on the calendar at the end of the quarter or earlier if necessary.
67. The taxpayer, which the State revenue service territorial institution registered in books paperback paperback book of vouchers or tickets or ticket or receipt numbers, for each calendar quarter to the 15th date of the month submit to the State revenue service territorial institution overview of numbered and State revenue service territorial institution registered use of vouchers (annex 4) or review for numbered and State revenue service territorial institution registered ticket use (add 5 Kuma).
68. the State revenue service territorial institution does not register new vouchers or tickets, if not filed a statement of the registered receipt or use of registered ticket for the previous quarter.
69. The taxpayer to provide the receipts and ticket cancelled and shall be drawn up according to the provisions of laws and regulations governing accounting for Thai set requirements. The taxpayer, ending the economic activity concerned shall be submitted to the State revenue service territorial institution overview of numbered and State revenue service territorial institution, the use of registered receipts or statements about numbered and State revenue service territorial institution registered in the ticket, to destroy the unused receipts and tickets and act according to the laws and regulations governing the accounting requirements.
70. the taxpayer in tax and other charges may not be used for the recording of cash register systems, devices or equipment, specialized in the following cases: an UR70.1.dar ons this provision in paragraph 61, in the order presented: receipt registered in retail trade outside the standing UR70.1.1.par site (structure units) sold goods and services if payment is received for the sale of goods or the provision of services;
UR70.1.2.par for themselves or selling it goods produced at the place of production (excluding catering) or repair of the goods;
UR70.1.3.par permanent place of business (in the Department) of services provided services, if the average cash income of not more than six month minimum monthly wage. Average cash income per month calculated on the three calendar months the earned cash revenue total amount divide by three. If the average cash income per month for two consecutive months exceed six minimum monthly wage, next month to give them secure the cash register, cash register system, specialized equipment or equipment usage start up;
UR70.1.4.par Attorney and notary, lawyer, their affiliates provide legal services;
UR70.1.5.par child stay and meals for the nursery and nurseries;
UR70.1.6.par library and public archives activities specific to the nature of the provision of services;
UR70.1.7.par State and local government authorities outside the Treasury cash received;
UR70.1.8.par medical institutions at night, weekends and holidays provide selected medical services;
UR70.1.9.par permanent place of business (Department) insurance among Bosh for services rendered;
UR70.1.10.par society, foundations, religious organizations and political organizations (parties) received donations. About anonymous donations transactions supporting documents in accordance with the procedure laid down in these provisions shall be issued;
an UR70.2.dar ons that paragraph 61 of the provisions set out in the registered receipt after completion of counterparty's request (payment received by revenue accounting records in the registry. Revenue accounting register indicates a record sequence number, date, transaction amount (separately, by at the mērotaj rates of value added tax), the amount of value added tax (separately, by the applied rates of value added tax), the total amount of the transaction and other required information): UR70.2.1.par sale of goods in retail trade fairs, trade and external trade in the streets and in these places the services provided;
70.2.2.ar value added tax – taxable persons not of the same get or manufacture of goods in retail markets and services provided at these locations;
UR70.2.3.par sales of own produced products in catering to educational institutions. A receipt shall be issued by the person making the payment, if payment is made in advance in accordance with the list of students;

UR70.2.4.par churches, cultural institutions, and the botanical Zoo, reserve, open-air facilities and entertainment during visits to their staging of verb-specific object (such as a program, brochure, atklātņ, books, souvenirs, ritual objects);
an UR70.3.dar ons that rule 62, 63 and 64 in the order referred to in paragraph looking registered: UR70.3.1.par entrance fee ticket, equipment rental and other additional services tions sports, cinema, cultural and entertainment activities;
UR70.3.2.par entrance fee in museums and historical sites in the botanical gardens, zoos, reserves, open-air facilities;
UR70.3.3.par entrance fee and equipment rental for holiday destinations, attractions and theme parks;
UR70.3.4.par parking services outside of the permanent place of business (business unit);
UR70.3.5.par of charge toilet services.
71. The cash register system, device or equipment, specialized in tax and other charges may not be used for recording: 71.1. national and local authority budgets, payment by the institution, the Bank of Latvia, credit institutions and insurance companies, the source document, in accordance with the laws and regulations of Treasury operations;
71.2. persons who trade places sell only lottery tickets or gambling card, subject to the laws of gambling and Lotteries requirements and issue the ticket or card;
71.3. persons outside of the permanent place of business (business unit) in the laws on the sale of licensed amateur fishing-angling-arrangements for the issue of a licence, such a licence;
71.4. persons carrying out precious metals, gems and buying their products, the manufacture and repair of the mandatory receipt in accordance with the laws and regulations on the procedures to register in the operating room to work with precious metals, precious stones and articles in its provēšan of the comp and the labelling procedure and not of precious metal, precious provēt and storage of the products;
71.5. persons that sell only in accordance with the regulations for the carriage of passengers looking for urban public transport (road transport, tram and trolley bus) tickets (also baggage tickets) and the subscription of the documents by issuing a ticket or a subscription of the document;
71.6. persons on passenger and luggage carriage by road district on routes where daily services revenue does not exceed 15lat, and long haul routes where daily services revenue does not exceed 50 dollars, pay when you receive the vehicle and issue a ticket that is formatted in a vajos on normat passengers. If the vehicle receive cash daily revenue flights for passengers and their baggage for carriage by road for 15 consecutive days within the area exceeds 15 Lats and routes long distance routes-50 dollars, next month to ensure the cash register or cash using the system start up;
71.7. persons on international passengers and their baggage carried by road, the payment of the benefits received and the issue of the trans portlīdzekl ticket that made legislation on the carriage of passengers in accordance with the procedure laid down;
44.6. persons on the international carriage of passengers and their baggage and local passengers and their baggage transport narrow gauge railway Gulbene-Alūksne route and electric powered, pay and receive the trans portlīdzekl issue of railway law sample ticket;
71.9. wholesalers of wholesale sales, receive a payment with payment cards and issuing bank cheque and invoice of the Terminal in accordance with the laws and regulations on the use of invoices;
71.10. national revenue service, receive a payment for a mandatory product packing slip-invoice form, a mandatory seal, preferential certificate of origin of goods and the Customs cargo security plombējoš security label sales by issuing a receipt which contains the provision referred to in paragraph 61.
72. The cash register, cash register system, specialized equipment or equipment not in use, the person receiving payment for playing (such as a billiard table, darts, table hockey) and Lotteries and gambling supervisory inspection marked the slot gaming and gambling devices, at the request of the counterparty issued a registered receipt. The playground equipment, vending machines and gambling gambling equipment transactions transactions supporting documents shall not be issued before the commencement of the transaction if the counterparty is not warned about the provider's willingness to receive the registered receipt or if the transaction has been carried out without the presence of the service provider.
73. If the vending machine does not print out the design of the receipt, on the vending machine without a vendor (service provider) presence registered transactions transactions supporting documents be issued.
74. The taximeter user taxi services rendered by passengers about the rules shall be issued, at the request of the registered receipt drawn up in accordance with the regulations for the carriage of passengers, or issue a receipt, if the taxi meter construction involves printing a receipt.
VIII. The cash register, cash register system, specialized dealers and equipment obligations 75. The Person who sold the cash register, cash register system, specialized equipment and installations (hereinafter dealer), before the start of operations must be registered in the State revenue service.
76. to register and hold the traders sold it to the cash register, cash register system, specialized equipment and plant models (modifications) of the State revenue service in a single database (registry), the dealer shall submit to the State revenue service: 76.1. applications for inclusion on the State revenue service in a single database (registry) (annex 6);
76.2. If the cash register, cash register system, specialized equipment or equipment model (modification) is not included in the State revenue service in a single database (registry), in addition the application submitted technical documentation in the national language. The technical documentation shall include:

76.2.1. the cash register, cash register system, specialized equipment or equipment General description that explains its design and operation, and descriptions of the solutions to support the legislation on tax and other payment exempt a trēšan electronic devices and equipment technical requirements specified in the technical requirements, diagrams and charts, including information on program software, its characteristics and operation;
76.2.2. If necessary, other technical documentation provided by the manufacturer to better cash register, cash register system, specialized devices, or understanding the operation of the equipment;
76.2.3. inspection results and certificates (if any) on compliance with the relevant gajās in the Member States of the European Union, Turkey, or in one of the countries of the European economic area.
77. A change in the rules referred to in paragraph 76, the trader trading on their writing to the State revenue service, submit the relevant documents (application).
78. The dealer 10 days after the decision on its dissolution shall be submitted to the State revenue service a written request for its removal from the State revenue service's uniform database (registry).
IX. obligations of the departments Operating 79. Operating Department before start-up must be registered in the State revenue service.
80. to operating service register and include it in the apkalpojamo cash register, cash register system, specialized equipment and plant models (modifications) of the State revenue service in a single database (registry), the operating authorities shall submit to the State revenue service: 80.1. the application for inclusion on the State revenue service in a single database (registry) (annex 6);
80.2. the copy of the contract in force on civil liability insurance of not less than 20000 lats for the loss, if any, would the fault of the operating services;
49.9. information about the responsible employees (hereinafter referred to as the service responsible person) appropriate technical and vocational education (or) and (or) professional qualifications, which will perform the service;
80.4. If the cash register, cash register system, specialized equipment or equipment model (modification) is not included in the State revenue service in a single database (registry), in addition the application submitted technical documentation in the national language. The technical documentation shall include: 80.4.1. the cash register, cash register system, specialized equipment or equipment General description that explains its design and operation, and descriptions of the solutions to support the legislation on tax and other payment exempt a trēšan electronic devices and equipment technical requirements specified in the technical requirements, diagrams and charts, including information on program software, its characteristics and operation;
80.4.2. If necessary, other technical documentation provided by the manufacturer to better cash register, cash register system, specialized devices, or understanding the operation of the equipment;
80.4.3. inspection results and certificates (if any) on compliance with the relevant gajās in the Member States of the European Union, Turkey, or in one of the countries of the European economic area;
80.4.4. a questionnaire on cash registers, cash system, a specialized device or machine model (modification) technical capabilities (annex 7).
81. If changing the rules in the information referred to in paragraph 80, the operating service within 10 days of their writing to the State revenue service, submit the relevant documents (application).
82. The operating service cash register system, which specialises in servicing the device or equipment only if the contract has been concluded by its users for the service.
83. The operating services through a contract with the user on the cash register, cash register system, device or equipment, specialized service, enables the user to get acquainted with the approved operating service Service service price list and select billing arrangements on the subscription price of the service or of separate services.
84. The operating service contracts with users only on the cash register, which is a system of devices or equipment, specialized service, which provides regulations for the payment of taxes and other logging devices and equipment change has proved successful for the technical requirements of the specific requirements and are included in the cash register, cash register system, specialized equipment and installations operating in the service registry service Service service model (the modifik tion) list.
85. Before conclusion of the contract the person in charge of service checks, cash register systems, devices or equipment, specialized technical capabilities according to the requirements of legislation on tax and other fees you logging in electronic devices and equipment technical requirements. If the cash register, cash register system, specialized equipment or equipment model (modification) is not included in the State revenue service in a single database (registry), completed (at least two Exo takes plāro) questionnaire on the cash register, cash register system, special devices or equipment in the zēt model (modification) technical ability.
86. The operating service contracts concluded with users in chronological order recorded in a register, indicating the specific entry date and order number, contract date, number and identification of the user.
87. for each cash register, system, device or specialised equipment which is installed the first time the duties and other charges for registration, operating a service issue technical passports.
88. Installing cash registers that a system of specialized equipment or its operation of the site, the service, the person in charge: 88.1. programmed work programme;
88.2. sealed at the cash register, cash register system, specialized equipment or it would not be possible to change the design of the arbitrary, intervene in and create an opportunity to hide or reduce taxable income;
88.3. check the technical passport, indicating the user name (physical person – name and surname), fiscal code, installation of site address (or indicates that the use of a cash register will take place outside the user's permanent place of business), the date and time, as well as recording the electro electronic check memory or total memory amount, imposed a series of seals and numbers and confirm the entry with the caption and transcript.

89. When installing the system, the person in charge of service in addition to that rule 88. actions referred to in paragraph 1 shall: 89.1. two copies present sealing location description, which too st (indicating the breakdown of the signature) and the user of the service who is responsible. The first copy shall be issued to the operating service for the users of the system of the second remains an operating Department. Sealing the site description is the system's technical passport forms an integral part;
89.2. the relevant entries in the system's control program media or print the automatic petrol station cash system control data and 10 days to the State revenue service territorial institution, cash register system, a specialized device or equipment is registered;
89.3. the system's technical passport indicates the place of sealing in the description the date and number;
89.4. fiscal memory, before the user started the duties and other charges to you logging in the system.
90. If the fuel retail used the system's data storage has been disrupted and petrol filling stations work blocked automatically, the operating service checks the fuel stations in the common system in the device or equipment and restoring the system's program, recording medium, or prints the automatic petrol station cash system control data and the trading period to the State revenue service territorial institution, in which the cash register that system, a specialized device or installation.
91. Before the user started the duties and other charges recorded in the cash register system, a specialized device or equipment, operating the service off the cash register, cash register system, specialized equipment or training mode.
92. at the cash register and the system's installation service responsible person carried in die provides the first Z report printout with the signature of the operating service transmit rin and the persons responsible for the user. After the first print confirmation service Zpārskat service responsible person paste it in the tech a political passport.
93. The operating service for the first time to set up the system for the receipt of prev gramm, X and Z report the system's identification code unpēc fiscal memory block replacement — even a fiscal memory block identification number label to the system's device or equipment concerned (which contains the central control unit) label with an indelible identification code and the fiscal memory block identification number and the appropriate entry shall be made in the technical passport, stating the date and confirming the entry with the service of the signature of the person responsible.
94. The cash register, cash register system, specialized equipment and facilities operating service sealed by a seal who purchased for a fee at the State revenue service territorial institution in which the operating service registered as taxpayers. The use of other seals that cash register systems, specialized equipment and machine sealing is prohibited. Seals are affixed to it would not be possible to change the arbitrary, cash register systems, special to zēt devices or equipment design, intervene in and create the ability to hide or reduce taxable income, as well as all the sites linking to you with additional devices, so they cannot be removed without damaging the seal.
95. To purchase the seals, operating service shall prepare and submit to the State revenue service territorial institution in which the operating service registered as a taxable person, a reasoned written application (annex 8), which contains the operation of the required type and number of the seals.
96. The operating service shall ensure that the removed purchased (including one that used other sealing operating service), and used a seal. Operating service provides a void (spoiled) and destruction of seals shall be drawn up according to the provisions of laws and regulations governing accounting requirements.
97. The operating service determines the persons entitled to perform service under the contracts concluded with users, to make records in technical passports, to draw up and sign the sealing location descriptions.
98. The operating service each month to take inventory, indicating the seal sealing used, voided (e.g. damaged seals, which have not been used sealing), from cash registers, cash systems, specialized equipment and facilities in accordance with the service regulations drawn up in the course of the removed and the remainder of the series and number of the seals.
99. The operating service each month (up to next month's date of dsmit piecp) submitted to the State revenue service territorial institution in which the operating service registered as taxpayers, the report on the mandatory use of the seal (annex 9). State revenue service territorial institution new seals shall not be issued if the report has been submitted in the previous month.
100. The operating service, termination of economic activity, the balance of the existing seals carried out and in accordance with the inventory results shall prepare and submit to the appropriate State revenue service territorial institution report on mandatory use of seals, destroy the seals used and act according to the laws and regulations governing the accounting requirements.
101. The operating service, by reorganizing economic activities carried out in the remainder of the seal in accordance with the inventory and the inventory results shall prepare and submit to the appropriate State revenue service territorial institution report on the mandatory use of the seal, as well as submit a written request to the re not used seals to the transferee the rights and obligations of its members and draw up or destroyed according to accounting legislation governed by law jošo.
102. The operating service 48 hours after receipt of the call to the user provides the service responsible for the arrival of the cash register, cash register system, specialized equipment or use of the site.
103. The operating service for all that cash register system, special devices and equipment zēt in service cases recorded in chronological order and lists the service and call register, specify the following information: 103.1. record sequence number;
103.2. service date and time of the application;

103.3. cash register, cash system, a specialized device or the user's name and fiscal code;
103.4. cash registers, cash system, a specialized device or machine make, model (modification), chassis number (identification number) and technical passport number;
103.5. service agreement date and number;
103.6. the date and time when the person in charge of the service came to the cash register, which brought together systems, specialized equipment or equipment location;
103.7. call announced reasons;
103.8. reasons for the summons;
not the electronic 103.9. memory or summētāj display, remove and seal the series and number;
103.10. during the service design source document (Act questionnaire, sealing the site description) (if presented) the name, date and number;
other required 103.11. additional information.
104. The person in charge of the service, cash registers, cash system, a specialized device or equipment during servicing the removed site seal affix new seals and performs the technical passport records of attendance, stating the date of service, not the total memory of the electronic or the total, and the removed seals placed on sequences and numbers, as well as the design of the document (if presented) the name, date and number.
105. If within one year from the date of conclusion of the contract with the user, not the user received the call, the operating service arrives at the cash register, cash register systems, specialized equipment or use of the site to establish structures, programs and seal compliance with technical data indicated in the Passport, and carry out technical passport records of service.
106. If the service during which the town around that system, specialized equipment or equipment design or program open for changes or seal damage found, the operating service one day in writing notify the State revenue service territorial institution, cash register system, a specialized device or installation.
107. The seals from the cash register, cash register systems, specialized devices or equipment, the design of the Act, is entitled to remove the person in charge of the service, or the national internal revenue service agent, monitoring and control.
108. If operating a service call due to the user's decision to end the Treasury around the town, the system's specialized devices or equipment, the use of tax and other charges for registration, and to exclude from the State revenue service's uniform database (registry), the person in charge of the service, remove the seal from the cash register, cash register systems, specialized devices or equipment and perform the technical passport records, indicating that no electronic or total memory total the reasons for the removal of the seal, date, and time.
109. If the user has stopped (not extended) contract with operating staff, operating the service within a period of 10 days after the expiry of the contract in writing notify the State revenue service territorial institution, cash register system, a specialized device or installation. The replacement of the seal carries the operating service, which concluded a new agreement on the cash register, cash register systems, specialized equipment or installation service.
110. The operating Department banned: UR110.1.dz eat the electronic or total memory total. If for reasons of force majeure or in the event of repair not the electronic or the sum total of memory readings Mara are changed, the person in charge of the Service Act shall be drawn up in triplicate. The first copy shall be handed to the user of the Act, the second – the operating Department, and the third 10 days sent the country ranked mu service territorial institution, cash register system, a specialized device or equipment is registered;
110.2. the cash register to change that system, a specialized device or desire it design and application (except property program according to the legislation on payment of taxes and other logging equipment, electronic devices and technical requirements) and enable the user to hide or reduce income and taxes.
111. The operating service is responsible for: UR111.1.par cash register, cash register system, specialized equipment or equipment design, program and compliance with these rules of seals;
If the system of 111.2. the seals are damaged, – the system's conformity with the program the system's control programme submitted to the State revenue service territorial institution in which that cash register system, a specialized device or installation.
112. The operating service provides user training of cashiers at bu working with cash registers, cash systems, specialized equipment and facilities that the State revenue service in a single database (registry) included in the service desk service cash registers that a system of specialized devices and equipment model (modification) in the list.
113. The operating service provides cover against civil liability in respect of the protected against loss, if any, would result in operating the service. Civil legal liability insurance in the minimum rate is 20000.
114. The cash register, cash register system, specialized equipment or services must not be made in operating the service, which is where the cash register, cash register system, specialized equipment or equipment user.
115. If an operating service has adopted a decision on further action, it's 10 days after the adoption of the decision in writing inform the State revenue service and users with whom contracts have been concluded for the around the town, in which a system of specialized equipment and maintenance. The service provides those attending to State revenue service in a single database (the registry) to the appropriate service Service service cash registers that a system of specialized devices and equipment model (modification) the list contained in the cash register, cash register system, specialized equipment and installations service three months after the State revenue service and user information about future activities.
X. cash register, cash register system, specialized equipment and facilities for experts in 116. Cash register, cash register system, specialized equipment and facilities expert (hereinafter expert) carried out inspection laws.

117. the expert before the expert's activities must be registered in the State revenue service. The expert shall submit the following documents for registration: application for entry into the 117.1. expert accounts, specifying the information set out in the regulations on the requirements experts;
117.2. information on the activities of the expert sites, indicating the relevant work in the bas site address, responsible persons name and phone number.
118. A change in the rules referred to in paragraph 117 of the information expert about it 10 days in writing to the State revenue service, submit the relevant documents.
119. The cash register, cash register system, specialized equipment or expertise may not perform expert who himself has expertise in the cash register, submitted cash system, a specialized device or machine model (modification) the manufacturer, dealer or Service Department.
120. the expert is responsible for giving opinions to the veracity of the information communicated.
121. If the expert made a decision on further action, it's 10 days after the adoption of the decision in writing to the State revenue service.
122. after inspection the experts draw up: 122.1. inspection on inspection activities;
122.2. expertise opinion on whether or not unauthorised interference fucking cash registers, cash system, a specialized device or equipment or program information and konstruk or is it possible to hide or reduce the taxes and fees the taxable object.
123. The expert examination and opinion shall be drawn up in triplicate and 10 days for the first copy shall be submitted for registration in the State revenue service, second puts the cash register, cash register system, specialized devices or equipment, the third copy to the user remains in an expert.
XI. The cash register, cash register system, specialized equipment and installations, their users, traders, service, servicing and inspection law of experts tracking the State revenue service in a single database (registry) 124. national revenue national revenue in a single database (registry): 124.1. cash register, cash register system, specialized equipment and facilities (excluding taxi meter) models (modifications) regulations on the payment of taxes and other logging equipment, electronic devices and technical requirements of the specific requirements VIII these provisions, and in accordance with the procedures specified in IXnodaļ;
124.2. users and their cash around the town applied to that system, specialized equipment and facilities – in chapter III of these rules in the order;
Traders-124.3. Chapter VIII of these rules specified in the order;
124.4. apkalpojošo services – this provision in accordance with the procedure laid down in chapter IX;
124.5. experts and expertise legislation – this provision in accordance with the procedure laid down in chapter X.
125. The State revenue service registered traders, apkalpojošo services and the sale and service of cash around the town, which is a system of specialized devices and equipment models (modifications) and make the appropriate changes to the State revenue service in a single database (registry) within 15 working days after this rule 76., 77, 80 and 81 of the receipt of the documents referred to, and within five days shall inform the registered person. If registration of the State revenue service in a single database (the registry) the required documents are received, they are not complete, they contain information provided is not sufficient and true or joined this Rule 127 and 128. conditions referred to in paragraph 1, the State revenue service within 15 working days, inform that person in writing of the refusal to register the national revenue in a single database (the registry).
126. The State revenue service in a single database (registry) registered experts within 15 working days after 117. these provisions and referred to in paragraph 118 of the receipt of the instrument and the dock five days send the person information registered on its registration. If registration of the State revenue service in a single database (the registry) the required documents are received, they are not complete, they contain information provided is not sufficient and true or joined this provision conditions referred to in paragraph 130, the State revenue service within 15 working days, inform that person in writing of the refusal to register the national revenue in a single database (the registry).
127. The State revenue service does not register a person as a dealer, serving the interpretative services or expert, as well as make changes to State revenue service in a single database (registry) for the sale or service of cash register systems, specialized equipment and plant models (modifications), if found in the following cases: 127.1. person is wound up or its economic activity is suspended or terminated;
127.2. a person is tax or State social security payment;
127.3. the last three years prior to the date of receipt of the application, the nai has found me in these provisions in certain professional activities;
127.4. party submitted that rule 76.117.80. or referred to relevant documents;
127.5. the last three years prior to the date of receipt of the application to the regulations prescribed have found a fact about the salary cost without tax pay.
128. If the State revenue service, on the basis of this provision and 80.4 76.2. the information referred to in or out of control measures, finds that the cash register, cash register system, specialized equipment or equipment model (modification) does not comply with the legislation on tax and registration of electronic devices and equipment in the technical requirements, the State revenue service within 15 working days, inform the user in writing, and operating services for the non-compliance found and to the prevention of non-compliance does not register cash register that's the system, specialized equipment or equipment model (modification) of the State revenue service in a single database (registry) or excluded from it.
129. The State revenue service is excluded from the State revenue service's uniform database (registry): 129.1.uz user register, cash register systems, specialized equipment and facilities: 129.1.1. at the user's request;
129.1.2. in accordance with the State revenue service's information, if:

129.1.2.1. the user terminated the economic activity that's aprāt, which systems, devices or specialized equipment registration site address without notifying the State revenue service territorial institution in which it is registered as a taxable person. The State revenue service within 15 working days in writing inform the user about the shutdown;
UR129.1.2.2.nav ensure that the requirements laid down in the legislation on the payment of taxes and other logging equipment for electronic devices and technical requirements. The State revenue service within 15 working days in writing inform the user about the shutdown;
129.1.2.3. the user as a business or commercial operator is excluded from the State revenue service taxpayer registry;
129.2. traders, operating staff and experts at its request;
129.3 dealer, assisting staff or experts, if it is established that the trader, the operating Department or expert fails to comply with these provisions, respectively, VIII, IX or X of the obligations referred to in chapter. The State revenue service writing 15darb days inform the trader, operating services and expert on shutdown.
130. The State revenue service provides publicly available cash register, cash register system, specialized equipment and facilities, traders and the users of services, operating a single database (the registry) that contains the following information: 130.1. information on use of the cash register in that system, a specialized device or machine: 130.1.1. make, model (modification), chassis number (System-ID);
130.1.2. technical passport series and number;
130.1.3. the State revenue service territorial institution name where the cash register, cash register system, a specialized device or equipment is registered, and the cash register, cash register system, specialized equipment or installation date of the registration;
130.1.4. The State revenue service territorial institution registered in the cash register, cash register systems, specialized equipment or equipment installation site address (or the address of the legal entity or the declared place of residence);
130.1.5. user name (physical person – name and surname) and fiscal code;
130.2. the dealer and the service name (physical person – name and surname), fiscal code, registered address (physical person – declared place of residence), the entire sales and service location (unit) addresses, phones, responsible person names and sales and service the dam the cash register that a system of specialized devices and equipment models (modifications);
130.3. the name (physical person – name and surname), fiscal code, registered address (physical person – declared place of residence), all expert site (Department) addresses, phone, owner names, submitted cash register, cash register system, specialized equipment and installations inspection and findings to date and number.
XII. Monitoring and control procedures 131. State revenue service determines the type of seals produced amalgam of safeguards, iestrādājamo properties and provides typographic printed seal with the series (indicated with the three Latin letters) and the 6-digit order number and sales of ancillary construction services.
132. The State revenue service territorial institution seals shall be issued in accordance with the reasoned written application to the service of the official or authorized person shall within 15 working days of receipt of the said application.
133. The State revenue service territorial institution for each scope in the press for the first time and the first time the State revenue service territorial institution registered in the system for granting the system's identification code. The system's identifi cation code State revenue service territorial institution responsible person record the system's technical passport. The system identification code consists of the State revenue service territorial Department of the two-digit code and the State revenue service's uniform database (registry) for the assigned sequence number.
134. The State revenue service territorial authorities keep media, which is the system control program, and automatic station of the system control to the appropriate data prints the system's removal from the State revenue service single database (registry).
135. the requirements laid down in these provisions For violation of the person is called to administrative responsibility in accordance with the Latvian Code of administrative pārk of the Cougar.
XIII. Closing questions 136. Cash register systems, specialized equipment and facilities that the State revenue service territorial authority to Cabinet on July 1, 2003 No. 361 of the provisions of the "rules for tax and other payment registration electronic devices and equipment" (hereinafter Regulation No 361) into force and do not meet the rules and these regulations No 361, user is entitled to use up to 31 December 2006 (in rural areas of Latvia register of cash register that's the system, specialized equipment and facilities user is entitled to use up to 31 December 2009). The State revenue service requirements of these provisions are not appropriate, cash register systems, specialized equipment and facilities not re-register for another user.
137. The State revenue service users in the single database (registry) registered portable cash registers with electronic journal, which do not comply with the rules and these regulations No 361 requirements is eligible for 1 January 2008. The State revenue service these portable cash around with electronic journal of the town do not re-register for another user.
138. the user shall ensure that these rules 1, 2 and 3 in the annex according to the sample cash register, cash register system, specialized devices or equipment to use the journal and these rules 4, 5 and 9 Annex reporting would start no later than 1 January 2007.

139. A taxable person who, in accordance with the rules was no 361, in votes from the cash register, cash register system, specialized equipment and devices, but does not meet the requirements of this regulation, ensure that cash register systems, specialized equipment and equipment within three months from the date of entry into force of the provisions and to the cash register, cash register system, specialized equipment and devices for initiating the transactions evidenced by numbered and State revenue service territorial institution registered receipts.
140. This provision of the taxpayer referred to in paragraph 58 of the receipts or ticket numbers for the State revenue service territorial institution register, starting with 1 July 2007.
141. the user shall ensure that the provisions of the property referred to in paragraph 63 for the ticket to be launched no later than 1 January 2007.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on the 20 October 2006.
Annex 1-9 ZIP 71 kb