Cabinet of Ministers Regulations No. 239 in Riga, 28 March 2006 (pr. No. 17) order in which the State revenue service person is excluded from the State revenue service with value added tax taxable persons Issued registry in accordance with the law "on value added tax" article 8.1 of part 1. determines the order in which the State revenue service person is excluded from the State revenue service with value added tax register of taxable persons (hereinafter referred to as the register of taxable persons).
2. where a taxable person is eliminated, the State revenue service within one working day after receipt of the report on the exclusion of the person concerned from preclude it from the business register in the register of taxable persons.
3. If the taxable person has reorganized, creating multiple merchants, the State revenue service territorial institution within 10 working days of the receipt of taxable person based application for removal from the register of taxable persons and the reorganization of the supporting documents, shall evaluate each operator's expected taxable transaction volume and shall decide on the exclusion of the person concerned from the register of taxable persons. If the expected taxable turnover is less than 10000 lat, the person is excluded from the register of taxable persons on the basis of the State revenue service territorial institution Director's decision.
4. If the person subject to the law "on value added tax" is not made within the time limit tax return for the tax period or the State revenue service is not made within the time limit of the documents to the tax inspection, the State revenue service territorial authority shall send the person a warning about its exclusion from the register of taxable persons.
5. If, within 10 working days after this Regulation referred to in paragraph 4 of the written warning shipping taxable person shall submit a tax return or tax documents for examination, the person is excluded from the register of taxable persons on the basis of the State revenue service territorial institution Director's decision.
6. If the State revenue service tax controls carried out (audits, inspections, data thematic comparison tests) it is established that the taxable person's tax declaration has provided false information, the person is excluded from the register of taxable persons on the basis of the State revenue service territorial institution Director's decision.
7. If the examination shows that the taxable person is not achievable in a specified registered address or place of residence declared by the State revenue service territorial authority shall send the person a warning about its exclusion from the register of taxable persons. The warning will indicate the time at which the person will be retested its registered office or place of residence declared.
8. If the taxable person is not reachable at the registered office or place of residence declared also repeated during the test, the person is excluded from the register of taxable persons on the basis of the State revenue service territorial institution Director's decision.
9. If it is found during examination that the taxable persons specified in the registered office or the declared place of residence the address actually exists, the person is excluded from the register of taxable persons on the basis of the State revenue service territorial institution Director's decision.
10. notice of a taxable person from the register of taxable persons to State revenue service within 10 working days after the decision on the taxable person from the register of taxable persons or if the taxable person has been eliminated, — 10 working days after the receipt of the report on the exclusion of the person concerned shall submit to the register for publication in the newspaper "journal".
11. Be declared unenforceable in the Cabinet September 9, 2003 Regulation No 502 "the order in which the State revenue service has the right to exclude the person from the State revenue service with value added tax taxable persons registry" (Latvian journal, 2003, 125 no; 2005, 157. no).
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on the 1 April 2006.