Cabinet of Ministers Regulations No. 253 (35.8) rules on individual income tax administration functions are Issued in accordance with the law "on personal income tax" article 27/. General l. These rules determine which of the personal income tax (hereinafter referred to as the "tax") administration functions of the State revenue service and district (city of the Republic) (hereinafter "the State revenue service") carried out in cooperation with County and city governments.
2. the tax administration must: 2.1. tax records and registration;
2.2. the taxable income and accounting;
2.3. tax payment calculation accuracy of control;
2.4. tax payment time control;
2.5. organizing the work of tax collection, the prescribed period of the amount of unpaid tax enforcement and penalties.
3. Local Governments that rule 7 above tax administration functions carried out on the basis of the cooperation agreement concluded with the State revenue service. Until the conclusion of the said agreement all tax administration functions, with the exception of those rules specified in paragraph 5, the State revenue service.
4. local and State revenue cooperation agreements for the tax administration shall be included the following issues: the tax administration 4.1 the function listing, which assume the relevant municipality;
4.2. the necessary tax inspector of the State the number of sites where the funding from its own budget to ensure the municipality;
4.3. the officials (title, first name and last name), whose duties included the supervision of the execution of the function;
4.4. the content of the information exchanged, the two Contracting Parties, and the manner in which they shall exchange relevant information;
4.5. distribution of responsibilities between the Contracting Parties the law "on personal income tax" (the Republic of Latvia Supreme Council and Government Informant, 1993, 22/23.nr.; Latvian journal, 1994,7., 130. no; in 1995, 34, 94 no; 1996,46. no) the question of the application of advocacy;
4.6. tax for payment procedure;
4.7. the procedure for the consideration of the law "on personal income tax" application-related complaints;
4.8. the order in which tax is harmonised inspections and penalties, as well as specific test results in fines levied in the distribution according to the respective legislative requirements.
//. The municipal tax administration functions in the parish and town of 5 local tax administration performs the following functions: 5. l. issue payroll tax and payroll tax notebook card;
5.2. the decision of the patent and the individual work the issue of the registration certificate of the taxpayer;
5.3. fixed patentmaks the self-employed natural persons;
5.4. after consulting with the State revenue service, on the basis of the taxable person's (employer's) application, a written reasoned decision on tax payment extension.
6. The provisions referred to in point 5.1. tax administration function does not apply to the City Government of the Republic.
7. The County and municipalities according to the cooperation agreement with the State revenue service in addition to the tax administration shall carry out the following functions: 7.1 check the State revenue service taxpayer registry compliance, compared with those registered in the territory of the municipality actually living person;
7.2. If the registry does not match the data, provided by the national revenue tax register for updating the required information;
7.3. create the municipal territory of persons living in territorial palīgreģistr that include information on persons whose place of residence is registered in its territory, as well as the persons to whom it belongs to real estate or dealing with business;
7.4. by mutual agreement with the State revenue service issued patents and registration certificates of individual workers;
7.5. create persons issued patent and the individual Installer register of registration certificates;
7.6. create employer-palīgreģistr;
7.7. in cooperation with the State revenue service is determined by the amount of advance payments to individual companies and self-employed persons;
7.8. the control of the employer specified in the accounts the amount of tax compliance iemaksātaj amounts in the budget;
7.9. control of taxable amount of income declared in conformity with the actual income and State revenue service recommends to apply sanctions against tax evasion, as well as, if necessary, use the indirect tax or make a calculation and payment of tax audits;
7.10. the controls, or the physical person is registered in the business;
7.11. the administrative penalties against individuals who are not registered business (if registration is required) or register as a taxable person.
8. The rules referred to in paragraph 7 of the functions of the municipal authorities concerned shall establish a State tax inspector of the location (or locations), and concluded the employment contract with a person who at the same time also becomes State revenue service external staff.
9. If the municipality, making the rates laid down in these provisions the Administration finds the function of tax reduction, hidden income or that of the company employees withholding personal income tax payments are not paid during the budget, the results of the local government, in addition to the calculated tax amount, late payment and fines (parts) are charged directly to the municipal budget.
///. The State revenue service tax administration 10. State revenue service: 10.1 a national register of taxable persons;
10.2. the territorial register of taxable persons;
10.3. other taxable persons extra-territorial (non-resident).
11. The State revenue service according to the local government for the cooperation agreement concluded by providing it with the opportunity to become acquainted with the tax register and the register of employers.
12. The State Revenue Service perform the following functions: the tax administration 12.1. manufactured and issued by the municipal payroll tax book, payroll cards and other tax document forms;
12.2. the issue of a payroll tax and payroll tax booklet cards taxable persons in the cities of the Republic;
12.3. adopt the income statement and collect information on the declared income (of the Declaration), as well as sanctions against the nodeklarēt of income;
12.4 issued patents and registration certificates of individual workers, if the cooperation agreement with the municipality concerned provides otherwise;
12.5. summarizes the particulars of employer iemaksātaj amounts in the budget and apply sanctions against those who do not make timely tax payments or payments as incomplete, and does not perform at all;
12.6. collect news on their personal income subject to taxation, and control the message reflection in accounting and income declarations;
12.7. organizes the local tax inspectorate (State Revenue Service freelance tax inspector) training and skills and provide them with methodical materials;
12.8. coordinate with the Treasury budget account, which should be transferred to the personal income tax payments;
12.9. after coordination with the relevant local government gives tax payment extensions;
12.10. the control of the taxable person and the territorial register register of extra-territorial compliance data, which is the municipal action;
12.11. performing tax audit (audit) firms, organisations and institutions, as well as their individual income audit, employing salaried staff, control the correctness of the calculation of the tax and transfer (payment) deadline, as well as apply sanctions;
12.12. individual income declaration checks compliance with real income, as well as apply penalties or indirect tax calculation.
Prime Minister a. ŠķēleEkonomik Minister g. shore 1996 in Riga on July 9.