The Republic of Latvia Cabinet of Ministers of 31 March 1998 in the regulation. 113 in Riga (17.13) arrangements for the Extensible overdue State budget should include a time limit for payment of the tax payments, issued in accordance with the law "on tax and duty" 24. the third paragraph of article i. General questions 1. these provisions establish procedures in accordance with the law on taxes and duties "of the Ministry of Finance shall have the right: 1.1 extension privatised and privatizējam enterprises (companies) up to the time of the privatisation of the State budget should include defaulted tax payments (hereinafter referred to as the overdue tax payment) payment term up to three years as well as reduce them previously calculated delay money (late);
1.2. extended enterprises (companies) in overdue tax payment term up to one year, as well as cut them late, but no more than 50 percent;
1.3. extended from forecast funding authorities (hereinafter the authority) in overdue tax payment term up to one year, as well as cut them late, but no more than 50 percent;
1.4. to reduce late payment companies (companies) who paid all overdue tax payment of the principal sum and the related increase in the principal sum of money.
2. Late payment of tax payments, extension of State aid for business, to encourage competitive enterprises (companies ') economic stabilization.
3. a decision on overdue tax payment extension and delay reduction adopted by the Ministry of finance, based on late tax payments, extension of the time limit for payment of the Commission (hereinafter the Commission) opinion and recommendation.
4. the composition of the Commission and Commission regulations approved by the Minister of finance. The Commission is composed of the Ministry of Economy, Ministry of Finance, Ministry of welfare, the Ministry of transport, Ministry of agriculture, the State revenue service and representatives of the privatisation Agency.
II. payment of overdue tax payment extension of up to three years of privatisation and privatizējam enterprises (companies) of the Ministry of finance 5 is entitled to extend the privatisation or privatizējam companies (companies) up to the time of the privatization of the tax payment arrears payment term up to three years without calculating the law "About taxes and duties" and the specific statutory delays of tax money, and reduce the delay.
6. the undertaking (company) — the tax debtor shall submit to the Ministry of Finance — a motivated application for overdue tax payment extension and delay reduction (hereinafter application).
7. The application shall: 7.1 all the time of privatisation overdue tax payments, which extended the due date;
7.2. all at the time of privatisation overdue tax payments that are due according to the terms of the renewable requirements of chapter III;
7.3. the causes of debt, as well as the economic and organisational measures taken to pay tax debts and prevent it.
8. Application to: 8.1 the company (the company) registration certificate (copy);
8.2. the previous year's balance sheet and the annual report made by the auditor's examination (copies);
8.3. the balance after the submission of the application on the first date of the month;
8.4. the previous year's profit and loss statement (copy);
8.5. profit and loss statements as to the application of the first d atum;
8.6. statement of overdue tax payments to the State budget (annex 1);
8.7. a statement on late tax payments, State budget payment term extensions (annex 2), which received up to the month of application, the first date;
8.8. customer and vendor list, which also identifies the relevant amount of money lodged an application on the first date;
5.5. information on foreign and domestic credit, the payment conditions and the relevant amount of money on the application of the first date of the month;
8.10. company (company) number of employees and the possible changes in the subsequent three years (also retired the number employed and the number of workers up to retirement age have left up to three years);
8.11. the company (the company) on the proposal of the principal sum, the principal sum of money and delay the increase of money payment deadlines and amounts (annex 3) separately for each tax type, indicating the principal sum, the principal sum of money and increase the amount of money to delay the application of the first date of the month, as well as increase demanded unless the amount of money that is realized and according to Latvian Bank refinancing rate to p a garinājum period calculated the increase demanded unless the total amount of money;
8.12. the company's (the company) (authorised capital, owners and management of the company (the company), the number of employees in the consumption fund — salaries, bonus and other costs);
8.13. privatization: privatization agency analyst, other State institutions or authorities concerned — issued a statement: 8.13.1. company-statement on privatisation and transferred to the overdue tax payment obligations;
8.13.2. privatizējam company — a statement about possible terms and conditions of privatisation.
9. If the application and the material does not comply with the provisions of point 7 and 8, the Ministry of finance requirements within 30 days of receipt of said materials shall inform the applicant in writing, stating, what materials and submit the data to refine.
10. If requested by the Ministry of Finance-15 days is not submitted or is submitted incomplete, late tax payment due date is not extended and late is not reduced. The Ministry of finance about the refusal shall be notified to the applicant, as well as inform the State revenue service.
11. In accordance with paragraph 8 of these regulations, the requirements of the information submitted is not sufficient for the adoption of the decision, the Ministry of Finance may issue to postpone and 15 days to request additional information to the applicant.
12. If the Ministry of Finance the additional information requested within 15 days is not submitted or is submitted incomplete, late tax payment due date is not extended and late is not reduced. The Ministry of finance about the refusal shall be notified to the applicant, as well as inform the State revenue service.
13. the Ministry of Finance within 30 days of the submission and all of the rules referred to in point 8 material receipt or within 15 days after the additional information requested (according to paragraph 11 of these rules) shall decide on receiving overdue tax payment extension and (or) the delay reduction. If the Finance Ministry had taken a decision on the withdrawal, it provides a reasoned written response shall inform the applicant, as well as the State revenue service.
14. The undertaking (company) within 15 days after the decision on overdue tax payment extension and delay reduction shall be submitted to the Finance Ministry decision-making related articles (annex 4) on the commitment to pay the State budget overdue tax payments.
15. If paragraph 14 of these provisions within the time limit set in the context of the article are not submitted, the Ministry of Finance shall notify the applicant about the refusal to extend the time limit for payment of the tax payments and reduce the delay. The Ministry of Finance on the refusal to inform the operator of privatisation and the State revenue service.
16. where an undertaking (company) is received by the Ministry of Finance's refusal to extend the time limit for payment of the tax payments and reduce the delay, again qualifying for the overdue tax payment extension and delay reduction company (the company) may not be earlier than six months after the refusal of the Ministry of finance is dispatched.
17. Overdue tax payments (principal sum, the increase demanded unless money and late) company (the company) is carried out in accordance with the obligations laid down in articles, payment deadlines and amounts.
18. for the specified principal sum of articles increases the amount of money the State revenue service territorial institution or State revenue service's large taxpayer Office (hereinafter referred to as the large taxpayer Office) clarifies: 18.1 before obligations specified in articles last pay period, if the overdue tax payments are made in accordance with the obligations laid down in articles, payment deadlines and amounts;
18.2. ten days after the missed tax payments, contributions to the budget, if the article in full before they are executed the specified payment deadlines.
19. for the implementation of article controls the national internal revenue service territorial bodies and large taxpayer Office.
20. The State revenue service at the end of each quarter of the calendar year up to the end of the next month the tenth date submitted to the Ministry of Finance:

20.1. the certificate of commitment article showing how the company (the company), which extended the overdue tax payment deadline, default, pay overdue tax payments;
20.2. certificate of the companies (the company), which extended the overdue tax payment due date, take the current tax payments.
21. the results of the implementation of the article for each calendar quarter, the Commission examined.
22. If the company does not carry out (the company) payment obligations in accordance with the articles, as well as the full amount and the tax laws is not paid within the current tax payments, the Commission shall consider the issue of the decision on overdue tax payment extension and delay reduction.
23. where an undertaking (company) related articles time limits has paid less than 65 percent of the amount specified or the specified amount is paid in full, but has not made payments on tax payments and the tax in full the statutory deadlines, the Ministry of Finance decision on overdue repealed transfer k paying fo extension and delay reduction. The Finance Ministry of its decision in writing to the State revenue service, privatisation and the undertaking concerned reviewer (for the company).
24. If the decision on overdue tax payment extension and delay reduction is canceled again eligible to pay overdue tax payment extension of delay reduction company (the company) may not be earlier than the USA this month Finance se Ministry decision on overdue tax payment extension of the date of dispatch of the cancellation.
25. If the company (the company) has extended the overdue tax payment due date, the reprint to qualify for the extension of the period for payment in accordance with these rules, you can only get by if the extension of the implementation of commitments.
26. The privatisation Agency and the local authorities concerned in accordance with the law "on State and municipal property privatisation objects" are responsible for the privatizējam company (the company) related articles that commitment on overdue tax payment deadlines and amounts carried over the subject of privatisation.
III. payment of overdue tax payment extension of up to one year (companies) 27. Financial Ministry is entitled to extend the enterprises (companies) in overdue tax payment term up to one year without calculating the law "About taxes and duties" and the specific statutory delays of tax money, and reduce the delay, but no more than 50 percent.
28. The question of overdue tax payment extension of up to one year only in the following cases: 28.1. company (the company) has already been paid in tax payments, extension of up to three months in the State revenue service territorial institution or large taxpayers, but from the payer does not depend on the circumstances, it is not executed;
28.2. the company (the company's) current tax payments shall be made in full and within the time limits, the light of the circumstances of the payer of the consequences.
29. From the payer regardless of circumstances within the meaning of these provisions is: 2 9.1. accidents (fire, robbery), which documented the authorities concerned have approved;
29.2. natural disasters (flood, storm), the consequences of which are approved by the relevant documentary institutions;
29.3. taxable economic activities affecting significantly the customer recognition of the bankrupt, if the undertaking (company) according to law has applied his vendor requirements and not abandoned their claim for the benefit of another person or your rights are not put ev by any other person.
30. the conditions related to the company (the company) does not a successful business operations, not from paying whatever the circumstances.
31. the company (company) — the tax debtor shall submit to the Ministry of Finance — application which contains all the overdue tax payments, which extended the due date of the Bill, and whatever the circumstances due to which it was not possible to perform tax payments, as well as the economic and organisational measures taken to samak's halibut tax debts and prevent it.
32. the application of this provision to be added to 8.1, 8.2., 8.3., 8.4., 8.5., 8.6, 8.7, 8.8, 8.9, 8.10, 8.11..., and 8.12. materials referred to, as well as the relevant authority of the Bill issued by independent documentary confirmation of circumstances.
33. the application and the examination of the material, the adoption of the decision and article follow-up takes place in chapter II of these rules.
IV. Overdue tax payment extension of up to one year 34. Financial institutions the Ministry is entitled to extend the authorities of the tax payments, overdue payment term up to one year without calculating the law "About taxes and duties" and the specific statutory delays of tax money, and reduce the delay, but no more than 50 percent.
35. On the overdue tax payment extension may qualify: 21.8. institutions that are not fully received or funds of the authority which awarded the deficient financing, if insufficient funds are intended to align to amend the Act for the year in the State budget (in coordination with Finance Ministry application budget Department);
35.2. the institutions that have been pay tax payments, extension of up to three months in the State revenue service territorial institution, but from the payer does not depend on the circumstances, it is not executed;
35.3. the authorities with current tax payments shall be made in full and within the time limits, the light of the circumstances of the payer of the consequences.
36. From paying whatever the conditions in respect of the authority — the taxpayers — are determined in accordance with the provisions of paragraphs 29 and 30.
37. The Authority shall submit the application to the Ministry of finance, which contains all the overdue tax payments, which extended the due date of the Bill, and whatever the circumstances due to which it was not possible to perform tax payments, as well as the economic and organisational measures taken to pay tax debts and prevent it.
38. The application plug-in: 38.1. previous year's review of the statement of revenue and expenditure of the (copy);
38.2. the current year's last quarterly report on the estimates of revenue and expenditure (copy);
23.8. statement of overdue tax payment to the State budget (annex 1);
23.9. statement of overdue tax payment to the State budget for the payment of extension (annex 2), which received up to the month of application, the first data universe;
38.5. the customer and vendor list, which also identifies the relevant amount of money lodged an application on the first date;
24.0. proposals for tax authorities, the increase demanded unless the principal sum of money and delay the cash payment deadlines and amounts separately for each form (annex 3), indicating the principal sum, the principal sum of money and increase the amount of money to delay the application of the first date of the month, as well as increase demanded unless the amount of money that is realized and according to Latvian Bank refinancing rate until the end of the grace period, the estimated total amount of the increase demanded unless;
36.6. the relevant authority of the Bill issued by independent documentary confirmation of circumstances.
39. the application and the examination of the material, the adoption of the decision and article follow-up takes place in chapter II of these rules.
V. Delay reduction undertakings (companies), which paid all overdue tax payment of the principal sum and the related increase in the principal sum of money 40. the Ministry of Finance is empowered to take a decision on the recommendation to the company (the company) to the State budget in favour of the principal sum of the tax, created in 1996 to January 1, and the related increase in the payment of the principal sum of money within 90 days.
41. The company (company) — the tax debtor shall submit to the Ministry of Finance, application for determination for 90 days to pay this provision referred to in paragraph 40 of the principal sum and the principal sum of the tax increase.
42. This provision an application referred to in paragraph 41 that: 42.1. This provision 8.1., 8.2., 8.3., 8.4., 8.5., 8.6, 8.7, 8.8, 8.9, and 8.10. materials referred to;
26.2. State revenue service territorial authorities or large tax payer Administration issued the certificate stating the principal sum, the tax increase demanded unless money and late on January 1, 1996 and with the principal sum demanded unless related to increased m (a) money, and late on the first of the month of the application date.

43. The rules referred to in paragraph 41 of the application and consideration of the materials subject to rule 9, 10, 11, 12 and 13 above.
44. the Ministry of finance decision recommendation r conceived by specifying a specific principal sum and the principal sum of the increase in the amount of money (by types of tax), which the company (the company) to be paid to the specified time, sends this rule referred to in paragraph 41 of the applicant, as well as relevant national revenue service territorial institution or large tax payer administration control.
45. following the recommendation of the Ministry of finance for implementing the decision on the basis of the State revenue service territorial authorities or the large taxpayer tariff issued by the Government, shall take a decision on the delay reduction of up to 100 percent.
Vi. Closing questions 46. If a company (the company) pursuant to the requirements of these rules are extended past the date for payment of the tax payments, but the extension during the State budget in favour of the principal sum of tax payments, the Ministry of Finance of the capitalization after capitalised tax payment of the principal sum delete cancels the decision on overdue tax payment term p a garināšan and delay reduction or by specifying the obligations of receiving that decision shall be made accordingly.
47. with regard to the rules referred to in paragraph 46 companies (companies) not applicable this provision 22 and 2, paragraph 3.
48. Be declared unenforceable: 29.9. Cabinet of Ministers of 31 March 1995, Regulation No 81 '' rules for the order in which businesses are overdue State budget extended the payable tax payment deadlines '' (Latvian journal, 1995, nr. 1.5);
48.2. The Cabinet of Ministers on 16 April 1996 the provisions of Amendment No 144 "Cabinet of 31 March 1995, regulations No 81" rules about the order in which businesses are overdue State budget extended the payable tax payment deadlines for payment "(Latvia's journal, 1996, no. 69);
48.3. The Cabinet of Ministers of 21 May 1996, Regulation No 178 "overdue tax payment term extension of the Statute of the Commission" (Latvia's journal, 1996, 91 no);
30.1. The Cabinet of Ministers 1996 22. order No. Maij a 175 ' of overdue tax payment deadline extension for payment of Commission "(Latvia's journal, 1996, 91 no);
30.1. The Cabinet of Ministers of 18 September 1996 order No. 382 amendment "Cabinet of 22 May 1996 order No. 175" On overdue tax payment term extension "of the Commission" (Latvia's journal, 1996, no. 159).
 
Prime Minister g. shore Finance Minister r. tit