Amendments To The Cabinet Of Ministers On 1 July 2003 Of The Regulation No 361 "rules For Tax And Other Payment Registration Electronic Devices And Equipment"

Original Language Title: Grozījumi Ministru kabineta 2003.gada 1.jūlija noteikumos Nr.361 "Noteikumi par nodokļu un citu maksājumu reģistrēšanas elektroniskajām ierīcēm un iekārtām"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/98762

 
Cabinet of Ministers Regulations No 1073 Riga 2004 December 28 (Mon. No 75 39) amendments to the Cabinet of Ministers on 1 July 2003 of the Regulation No 361 "rules for tax and other payment registration electronic devices and equipment" Issued in accordance with the law "About taxes and duties" in the second paragraph of article 28.1 do cabinet 1 July 2003 of the Regulation No 361 "rules for tax registration and electronic devices and installations" (Latvian journal, 2003, 107 no) the following amendments : 1. Replace the text of the provisions: 1.1., the words "(natural person-residence address)" with the words "(physical person-resident declared)";
1.2. the word "kontroldisket" (the fold) with the words "medium" (the fold).
2. Express 1.5. subparagraph by the following: "1.5. procedures for cash registers, cash system, specialized equipment and facilities, users, traders and ancillary services, as well as experts of the State revenue service to be registered in the single cash register, cash register system, specialized equipment and facilities, traders and the users of services of operating a database (the registry) (hereinafter referred to as the State revenue service within a single database (registry));".
3. Express 3.1. subparagraph by the following: "3.1. meet these rules and other regulatory requirements;".
4. a add to 7.1.3. the second sentence of the paragraph with the following wording: "If a natural person does not carry out an economic activity, declared the address indicated upon request;".
5. Express 7.3. subparagraph by the following: "7.3. other taxes and economic activity regulations governing certain types of source document if they contain the law" on accounting "justification for certain document properties."
6. Replace paragraph 18, the words "vending machines" with the words "trade and service machines".
7. Supplement 36, after the word "acquisition" with the words "and use".
8. Replace the words "paragraph 23.7 (residence address)" with the words "(physical person-resident declared)".
9. To complement the introductory part of paragraph 41, after the word "Passport" with the words "relevant conduct" records.
10. Replace paragraph 25.5 ' contract with operating services "with the words" in agreement with the operating staff (or a copy of the contract) ".
11. To supplement the provisions of this paragraph 25.8: "sealing the place 25.8 description (only in systems)."
12. Delete the words in 45 "to ensure the operating service seals replacement".
13. Make the following subparagraphs 28.4.: "28.4. technical passports (along with the design provisions of the Protocol, the seal sealing location descriptions and opinions, if such expertise were presented) and filled out the cash register (cash system, specialized equipment or machinery) journal, as well as a contract for service (or copies thereof) being in a location that is applied to the cash register or cash system;".
14. Delete paragraph 28.5, the words "the State revenue service".
15. Supplement with 45.12. section as follows: "45.12. tax and other payment tracking, cash register system, device and equipment dedicated to the learning mode is turned off."
16. Make 49 as follows: "49. User cash register or cash system cash service operations are recorded only when cash register or cash in the system operation are registered separately."
17. To complement the 50 with the second and third sentence as follows: "the cash register (the system's) magazine from the cash register or cash system issued cash amount specified in a separate column. 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 the day of (the "Z" in the reporting period) the registered actual revenue amount. "
18. Put 58 as follows: "58. 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 user information. At the request of the purchaser established in the rules prescribed in paragraph 7.1. registered receipts. "
19. To supplement the provisions of the following paragraph to 59.1 and 59.2:59.1 "user cash register or cash system for security reasons given the cash register and the system's Setup, you can install additional money box. If the cash register and the system is equipped with the additional money, the cash box and extra cash box money totals correspond to the "X" and "Z" the amount of money specified in the report.
59.2 additional money box installation the user matched with the State revenue service territorial institution, in which the cash register and the cash register system. State revenue service responsible person of territorial authorities for the extra cash boxes made installing the cash register entry and the system's technical passport, giving extra cash box installation date and confirm the entry with signature and seal. "
20. Make 62 the following: "62. Receipt is used for the value added tax bill of the law" on value added tax "."
21. Supplement with 39.2 points in the following wording: "39.2 cash register (cash system, a specialized device or equipment) in the electronic journal, indicates the cash register (the system's) journal (annex 3) properties and other user information. Properties — in cash the amount of the transactions registered and non-registered cash transaction amount – you can not. "
22. Make 65. paragraph by the following: "65. The cash register (cash system, a specialized device or equipment) in the journal register, page numbers 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. Properties — in cash the amount of the transactions registered and non-registered cash transaction amount – optional. “

23. To supplement the rules by 65.1 points as follows: "If the cash register 65.1 (systems, devices or specialized equipment) prepare the journal electronically, using a computer program that complies with the laws and regulations on accounting and organization requirements. The user at least once per working day provides a "Z" report printed in a separate register, paste which contains the date and a sequential number. The last day of each month, the user provides the cash register (cash system, a specialized device or equipment) of the journal data and bookbinding in chronological order along with this month's "Z" statement. "
24. Add to 69 after words "off of" with the words "the State revenue service".
25. the express 83. paragraph by the following: "83. Expertise to take authority (hereinafter expert) that meets all these requirements: 83.1. they are accredited Latvian National Accreditation Bureau in accordance with standard EN 45011" EN General requirements for institutions that deal with product certification systems "requirements (this rule 88.1. activities referred to in point) or the standard LVS EN 45004 ' main criteria for different types of bodies performing inspection" (88.2. these provisions and 88.3. activities referred to in (a));
51.7. about accreditation of the Ministry of Economic Affairs has published a notice in the newspaper "Gazette";
83.3. its meeting the requirements of this regulation and is registered in the State revenue service in a single database (the registry). "
26. Add to paragraph 87, after the word "dealer" with the words "or the operating service".
27. To delete the words in point 88.3. "from someone who is not registered as a dealer under the procedures laid down in these provisions the State revenue service".
28. To supplement the rules by 88.1, 88.3, 88.5 88.2, 88.4, and point as follows: "in the Republic of Latvia is 88.1 the right offer (mutual recognition), cash register systems, specialized equipment and facilities, which according to laws or were produced in another Member State of the European Union or Turkey or under the legislation produced in any of the countries of the European economic area.
88.2 the principle of mutual recognition may be limited on the basis of fiscal surveillance, the fairness of commercial transactions and consumer protection considerations, if the State revenue service has evidence that cash register, cash register system, a specialized device or installation does not support the requested security level, which is determined in accordance with the legislation.
88.3 If State revenue service finds that the cash register, cash register system, a specialized device or machine, under regulations made or released in any other Member State of the European Union or in Turkey, or in laws produced in accordance with the procedure laid down in one of the countries of the European economic area, do not meet the safety levels laid down in accordance with the laws of the State revenue service, based on expert opinion, do one of the following : 1. turn off the cash register 54.9, the cash system, a specialized device or machine model (modification) of the State revenue service single database (registry) list and notify these provisions to the dealer in order 142.2;
88.3 2. propose to the manufacturer or distributor to take concrete measures in the cash register, cash register system, specialized equipment or equipment paraugmodeļ conversion;
3. specific prohibited 54.9 cash registers, cash system, a specialized device or equipment, the placing on the market of paraugmodeļ.
88.4 State revenue service shall notify the Ministry of the economy for this rule 88.3 points for the activities referred to in the European Parliament and Council decision No 3052/95/EC a specific shape.
According to the Ministry of economy 88.5 European Parliament and Council decision No 3052/95/EC shall inform the European Commission of the measures taken. "
29. To supplement the provisions of the following paragraph 91.1: "91.1 the cash register, cash register system, specialized equipment and equipment for sealing and seal type to be used is determined by the expert, expert opinion, adding sealing and seal types used in the description. If the system is equipped with additional devices, the sealing of the connection is determined by the need for expert examination opinion annexed to the sealing location description. "
30. Make 92. the first sentence as follows: "after the inspection, for each cash register, cash register system, specialized devices and equipment model (modification), as well as the rules referred to in paragraph 94, the connection is drawn up, sealing expertise location and description of the type of seal used and prepared on the cash register, cash register systems, specialized equipment, and equipment to comply with these rules and other regulatory requirements."
31. Express, 94 and 95 93. paragraph by the following: "93. Inspection Act, sealing the site and the type of seal used description and opinion shall be drawn up in triplicate. The first copy of the expert examination shall be issued to the Subscriber, the second — transfer to the State revenue service, the third copy remains in the expert.
94. Which systems without this provision set out in paragraph 88 of the inspection carried out inspection of each connection to the place of installation of the system, connecting with the necessary additional equipment and determining the required sealing it. After the system connection for an inspection the Department operating in the presence of experts in accordance with sealing seat and seals used in the description of the type of sealed at all joints and seal the Protocol presented in four copies. Seal the signature of the Protocol Service service, expert and user responsible. The first copy shall be issued to the operating service for the users of the system of the second pass, the State revenue service third-fourth expert copy remains in the operating Department. Seal of the Protocol is the system's technical passport forms an integral part.
95. After examination, if attachment expert opinion is positive, the corresponding entry in the expert system control program storage medium, and 10 days pass their State revenue. "
32. paragraph 97 of the following expression: ' 97. Expert at State revenue service's reasonable request free of charge by expertise:

60.3. The State revenue service in a single database (registry) registered in the list to the cash register, system, device or specialized equipment in order to verify its conformity with the requirements of the law;
97.2. use cash register, system, device or equipment, specialized in order to check that it is not possible to use to hide or reduce the taxes and fees the taxable object. "
33. To supplement the provisions of the following paragraph 98.1: "98.1 the expert is responsible for giving opinions the information."
34. Delete paragraph 102.
35. Express 103 and 104 points by the following: "for a person to be 103. registered as a merchant, it shall submit to the State revenue service: 103.1. inclusion of personal application to the State revenue service in a single database (registry) (annex 4);
103.2. positive inspection a copy of the opinion of the relevant model (modification) in the cash register, cash register system, specialized equipment and installations for compliance with this provision, praugmodeļ and other legislative requirements and user instructions in the language of the country (except for the cash register, cash register system, specialized equipment and facilities, paraugmodeļ, which according to legislation produced or put into circulation in any other Member State of the European Union or Turkey or under the legislation produced in any of the countries of the European economic area);
construction characteristics of 103.3. installation, maintenance and operating instructions and other information provided by the manufacturer (and their translation into national languages) of cash register systems, specialized equipment and plant models (modifications), which according to legislation produced or put into circulation in any other Member State of the European Union or Turkey or under the legislation produced in any of the countries of the European economic area;
103.4. If necessary, documents certifying the right to sell the application specified in the cash register, cash register system, specialized equipment and plant models (modifications), or the intention of articles about people with whom to collaborate for the trade. If the document is in a foreign language, occasion of its translation into the language of the country.
104. For a person to be registered as an operating service, it shall submit to the State revenue service: 104.1. the application of a person for inclusion in the State revenue service in a single database (registry) (annex 4);
104.2. contract transcription of civil liability insurance of not less than twenty thousand lats for the loss, if any, would the fault of the operating services;
104.3. information on employee education and professional qualifications, which will perform the service;
104.4. If necessary, the document confirming the right to guarantees or another service specified in the application for that cash register systems, specialized equipment and plant models (modifications), or the intention of articles about people with whom to collaborate for room service. If the document is in a foreign language, occasion of its translation into the State language. "
36. Delete paragraph 105, the number "102".
37. Chapter VI supplement with 105.1 and 105.2 points as follows: 105.1 "State revenue service does not register a person as a dealer or service professional if: 1. it's 105.1 declared bankrupt, is being wound up or its economic activity is suspended or terminated;
2. it has a 105.1 tax or State social security payment;
3. it has a 105.1 found these provisions in certain professional misconduct in the last three years from the receipt of the application;
4. it does not submit the 105.1 that rule 103, 104 and 105 points in certain relevant documents;
5. laws and 105.1 in the order is established fact about wage cost without tax payment in the last three years from the receipt of the application. "
105.2 If the State revenue service, based on this rule 103.3. information referred to in (a), finds that the cash register, cash register system, specialized equipment or equipment model (modification) does not meet the requirements of these provisions, the State revenue service this provision in accordance with the procedure laid down in paragraph 141.1 inform traders about the detected non-compliance and to prevent non-compliance does not register, cash register systems, devices or specialized equipment model (modification) of the State revenue service in a single database (registry) where the trader sold model (modification) in the list. "
38. Make 106 as follows: "106. Dealer who sells cash registers, cash system, specialized equipment and facilities, logged in the State revenue service in a single database (the registry)."
39. Make 108. paragraph by the following: "108. Traders during the month after the dissolution of the State revenue service submitted a written request for exclusion from the State revenue service's uniform database (the registry)."
40. Delete paragraph 109.
41. To supplement Rules 111.1 points with the following: "this rule 111.1 111. the requirements set out in paragraph 1 does not apply to the State revenue service in a single database (registry) registered cash register systems, devices or equipment, specialized models (modifications), which according to legislation produced or put into circulation in any other Member State of the European Union or in Turkey, or in accordance with regulations made in any of the countries of the European economic area."
42. Make 115. paragraph by the following:

115. "operating a service in accordance with the sealing and seals used seals in the description of the type of cash register systems, specialized equipment and facilities with seals, which for a fee bought at State revenue service territorial institution in which the operating service registered as taxpayers. The State revenue service as evidence of transactions on the cash receipt issued seals sold, which contains the provision laid down in paragraph 7.1. The types of seals produced is determined by the State revenue service. The seal is incorporated in the State revenue service imposed safeguards, typographic printed seals series (indicated with the three Latin letters) and the six-digit order number. The use of other seals that cash register systems, specialized equipment and machine sealing is prohibited. Seals are imposed so that would not be possible to change the arbitrary cash register, cash register system, specialized equipment and equipment design, making it possible to hide or reduce taxable income. "
43. To supplement the provisions of the following paragraph 115.1:115.1 to purchase "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 request that indicates the operation of the required type and number of the seals. State revenue service territorial institution seals issued an operating service trustee within 15 working days after the receipt of the written requirement of the service. "
44. Make such paragraph 116: "116. Operating service shall ensure that the removed purchased (including one that used other sealing operating service) and used the seals. Operating service provides a void (damaged) the destruction of the seal, when drawing up the legislation according to the accounting regulatory requirements of the law. "
45. in paragraphs 117 to delete the words "and".
46.118 points to express the following: "118. 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. Each month (up to the 15th date of the following month) operating services shall submit to the State revenue service territorial institution in which the operating service registered as taxpayers, the report (annex 5) on the use of the seal and the seals removed. State revenue service territorial authority does not issue a new seal, if not submitted in the previous month's report on the use of the seal and the seals removed. "
47. To supplement the provisions and paragraph 118.1 118.2 follows: 118.1 operating service, "ending the 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 use of the seal, removed seals and no basis not damage seals.
118.2 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 use of the seal and seals, as well as removed, make a written request to the re unused seals the rights and obligations to the transferee or unused intact seals. "
48. The deletion of the introductory part of paragraph 119, the words "a model of which is consistent with the State revenue service and".
49. the express section 119.9. as follows: "information about operating 119.9. service calls, service date, not the memory, the display and remove the seal series and number, as well as the design of the document name, date and number;".
50. To supplement the provisions of the following paragraph 120.1: "120.1 before the user started the duties and other charges recorded in the cash register system, a specialized device and equipment, operating the service off the cash register, cash register system, specialized equipment and facilities teaching mode."
51. Delete paragraph 124.
52. the express section 125.9. as follows: "during the inspection designed 125.9. in the source document (or seal Protocol) name, date and number, if any, documents have been presented;".
53. Make 126. paragraph by the following: "126. at the cash register, cash register system, specialized devices and equipment repair service servicing the responsible person of the technical passport check carried out, indicating the date of service, not the memory readings, and the removed seals placed on sequences and numbers, as well as the design of the document name, date and number."
54.129. point be expressed as follows: "129. If this Rule 127. examination referred to in paragraph 1 the person in charge of the service failed to detect changes to the cash register, cash register system, specialized equipment and equipment design and program, it removed during the test (if required) seal location affix new seals and indicate the technical passport check date, time (from-to), the test result, not the memory readings, and the removed seals placed on sequences and numbers. Operating service is responsible for the cash register, cash register system, specialized equipment and facilities according to the expert's seal etched fillings site and description of the type of seal used. "
55. paragraph 139 of the express to the introductory paragraph as follows: "139. State revenue service provides to the State revenue service in a single database (registry) to record the cash register that a system of specialized devices and equipment models (versions) that have been recognized as appropriate to this regulation or other regulatory requirements, the cash register, cash register system and specialized device models (modification), which according to legislation produced or put into circulation in any other Member State of the European Union or in Turkey, or in accordance with the laws and regulations produced in any of the countries of the European economic area as well as the merchants and the operating Department. State revenue service in a single database (the registry) specify the following information: ";

56. To supplement the provisions of the following paragraph 141.1: "141.1 public revenue service registered traders, apkalpojošo services and experts of the State revenue service in a single database (registry) within 15 working days after this rule 85, 86, 103, 104 and 105. paragraph document receiving and five days of sending the person a registered information about 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, or is this provision was a 105.1 and 105.2 in the circumstances referred to in paragraph 1, the State revenue service within 15 working days, inform the taxpayers about their refusal to register the national revenue in a single database (the registry). "
57. Express and section 142.2 142.3. This wording: "142.2. operating and service (after request or written notice to merchant or operating service for the exclusion from the State revenue service's uniform database (registry)), if the dealer or service fails to comply with these provisions, respectively, chapters VII and VIII obligations or if this rule 88.3 joined 1. referred to circumstances;
142.3. expert (after request or in writing informing of experts from the State revenue service single database (registry)) if the expert fails to comply with this provision in chapter V obligations. "
58. To replace the words "in 143.1.4 (departments, legal or residence address)" with the words "(Department or registered office or declared residence)".
59. To replace the words "in 143.4 (residence address)" with the words "(physical person-resident declared)".
60. Replace paragraph 144 figures and the words "in paragraphs 81 and 118" with the words and the number "and" in paragraph 81.
61.146. Deleted point.
62. in paragraph 149 to replace words and numbers "until 31 December 2004" with the words and figures "by 31 December 2006".
63. Replace paragraph 151 words and numbers "until 31 December 2004" with the words and figures "by 31 December 2006".
64. To complement the provisions of the following paragraph 151.1: "151.1 Operating services within three months from the date of issue of the seals launched the State revenue service territorial institution, ensure that all that cash register systems, specialized equipment and facilities, for which the Service contracted by the user to the pārplombēt."
65. Delete paragraph 153.
66. Replace paragraph 156 words and numbers "Until 31 December 2004" with the words "up to the date of issue of the seals launched the State revenue service territorial institution".
67. To supplement the provisions of the annex (annex 1).
68. To supplement the provisions of annex 5 (annex 2).
Prime Minister, Health Minister g. Smith Minister of finance Spurdziņš o. Editorial Note: the entry into force of the provisions by 31 December 2004.