Cabinet of Ministers Regulations No. 731 of 2005 in Riga on September 27 (Mon. No 54 4) amendments to the Cabinet of Ministers on 9 September 2003, regulations No. 502 "the order in which the State revenue service exclude persons from the State revenue service with value added tax-taxable person register" Issued in accordance with the law "on value added tax" part of article 8.1 make the Cabinet September 9, 2003 regulations No 565 "procedure for the State revenue service exclude persons from the State revenue service with value added tax taxable persons registry" (Latvian journal , 2003, 125. No.) the following amendments: 1. Replace paragraph 3, first and second sentence, the word "regional" (fold) with the word "territorial" (fold).
2. Express (4) and (5) the following: "4. If a taxable person is not made within the time limit of the 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 a taxable person within 10 working days after this Regulation referred to in paragraph 4 of the written warning shipping do not submit tax returns or tax documents for examination, the person is excluded from the register of taxable persons on the basis of the State revenue service territorial Director decision. "
3. Replace paragraph 6, the word "regional" with the word "territorial".
4. Delete paragraph 7.
Prime Minister a. Halloween instead of the Minister of finance, economic Minister A.r. Kariņš Editorial Note: the entry into force of the provisions by 5 October 2005.