Cabinet of Ministers Regulations No. 1245 in 2013 (November 5. No 58 27) arrangements are made to the exchange of information in the field of taxation between Latvia and other European Union Member States competent authorities and foreign authorities, which have been approved by the Saeima of the Republic of Latvia in international treaties Issued in accordance with the law "About taxes and duties" in article 7 of the fourth and the third paragraph of article 18.1, i. General questions 1. determines the order in which you perform an exchange of information this provision referred to in paragraph 8 in the field of taxation between Latvia and other European Union Member States and their competent authorities foreign competent authorities that have been approved by the Saeima of the Republic of Latvia in international treaties (hereinafter international agreements). 2. Exchange of information the competent authorities receiving and providing information about this rule referred to in paragraph 8 of the taxes which is: 2.1. foreseen important or an important European Union law or international agreements the above requirements; 2.2. the need for domestic legislation and the international agreements referred to in the requirements. 3. the competent authorities may communicate directly, and also agree that, in certain cases, you can also contact them directly by a notified body. 4. the exchange of information between the competent authorities of the Member States, as happens electronically, using the common communication network (CCN), which created the European Union, to ensure that all electronic information exchange between the competent authorities in the area of customs and taxation. 5. the competent authority of the Republic is the State revenue service. 6. the competent authorities of the Member States (the name of the script oriģinālform in the laws of the Member States) referred to in annex 1 of these rules. 7. the competent authorities in foreign countries with which Latvia has concluded international agreements, are specified in the relevant international treaties. 8. These provisions apply to the following taxes: 8.1 Member States of the European Union – direct taxes levied by a Member State of the European Union, its territorial or administrative units or local authorities, or taxes levied by that State, or local government units. These provisions shall not apply to value added tax and customs duties, and excise duties covered by other EU legislation in the Member States of the European Union on mutual administrative cooperation. These provisions shall not apply also to the Member States of the European Union, social security payments and service charges; 8.2. in foreign countries with which Latvia has concluded international agreements, the relevant international treaties indicate the duties; 8.3. This provision 8.1 and 8.2 taxes referred to identical or substantially similar taxes which, supplementing or replacing, after the entry into force of these provisions will be implemented in other Member States of the European Union or in foreign countries with which Latvia has concluded international agreements. The competent authorities shall inform each other of any such tax laws and the effective date.
II. types of exchange of information article 9 the State revenue service shall carry out exchanges of information in the following ways: 9.1 automatically – without prior request regularly receive or send information on certain types of income that are available under the tax laws; 9.2. upon request-sends an information request on specific issues in specific test cases for a specific taxpayer or other person associated with it and its transactions that may have an impact on a specific taxpayer's duties, or in response to a request for information, provides information on specific issues in specific test cases for a specific taxpayer or other person associated with it and its transactions who can have an effect on the taxpayer's particular taxation; 9.3. on its own initiative, without prior request, transmit information relating to other European Union Member State or foreign country with which Latvia has concluded the international agreement, if it considers that this information could be useful for the calculation of the country concerned.
III. the automatic exchange of information 10. State revenue service automatically (without prior request) provides for the Member States of the European Union, the competent authorities and to the competent authorities of foreign countries with which Latvia has concluded international agreements, information on the residents of Latvia in income received from the taxpayers of Latvia in accordance with the law "On enterprise income tax" and the law "on personal income tax". 11. The State revenue service collects the information by country, stating, for each recipient of income: non-residents – 11.1 income beneficiary name (natural persons – first name, last name); 11.2. non-residents receiving income-tax payers in the country of residence of the code; 11.3.-non-resident income recipient's country of residence address (Street, house number, town, locality, postal code); 11.4. non-income recipient's country of residence code (ISO); 11.5.-non-resident income recipient type code (01-02-a natural person, Corporation, partnership, 03 – 04 – a business form that is neither a corporation nor a partnership, 05 – Government or international institution, 06 – 07 – other, not known); 11.6. the income of the paying agent name (natural persons – first name, last name); 7.3. the income of the paying agent tax code; 11.8. the income of the paying agent's address (Street, house number, town, locality, postal code); 7.4. the income payer type code (01-02-a natural person, Corporation, partnership, 03 – 04 – a business form that is neither a corporation nor a partnership, 05 – Government or international institution, 06 – 07 – other, not known); 11.10. the income type code (6-income from property, income from business-7 (including remuneration for management and advisory services), 10-11, dividends, interest, 12-income from intellectual property or income from property, income from a 13-property disposal (including in the Republic of Latvia real estate), 14-income of independent professional services, 15 – income from gainful employment, 16 – Director remuneration 17-of artists and athletes ' income, 18-pensions, maintenance (alimony), 21 – other income); 11.11. income payment date; 11.12. income amount paid; 11.13. the tax rate under which the tax withheld; 11.14. withholding tax amount. 12. This provision of the information referred to in paragraph 11 of the State revenue service another national competent authorities transmitted electronically via technical storage media, or written to, using this provision in annex 2 or 3 down the uniform format for forms for automatic exchange of information. Sending information electronically, using the Organisation for economic cooperation and development (OECD) standard magnetic format for automatic exchange of information. Information shall be submitted to the tax year following the year to October 1. 13. The State revenue service may request another Member State of the European Union, the competent authority to provide feedback about the sent information. 14. If other European Union Member State competent authority providing the information, please state revenue service to provide feedback about the information sent, it gives feedback once per calendar year.
IV. Exchange of information on request

15. To request the European Union to the competent authorities of the Member States or the competent authorities of foreign countries with which Latvia has concluded international treaties, the provisions of the information referred to in paragraph 2, the State revenue service send the competent authority a request for information. Request: 15.1 reference to specific European Union law or international treaty, certain relevant articles (if the information is requested on the basis of international treaties); 15.2. information about Latvian tax payer, for which a check is being carried out: name and surname, taxpayer registration number, registered address, or declared residence; 15.3. information on non-resident subject to the request for information: name and surname, taxpayer registration number, registered office or place of residence declared (when information is available); 15.4. the taxpayer and non-resident transactions made by (indicate whether the Latvian taxpayer and non-resident are deemed to be related persons); 15.5. the type of tax for which you made the checks; 15.6. period (tax year) at which a check is being carried out; 15.7. the brief facts of the case and a statement of the transactions, and the reason for the request; 15.8. information is required; 15.9. the urgency of the response; 15.10. information about the Latvian taxpayer verification stage are required information. 16. the competent authorities of the Member States or the competent authorities of foreign countries with which Latvia has concluded international agreements may require the State revenue service to give that provision referred to in paragraph 2, the information if the requesting foreign country refers to specific test cases for a specific taxpayer. 17. If the Member State of the European Union, the competent authority or the competent authority of the foreign State, with which Latvia has concluded international agreements require that the information referred to in paragraph 2 of the State revenue service, take the necessary steps to obtain the information referred to in the request for information. 18. The State revenue service, receive a request for information from the competent authorities of foreign countries with which Latvia has concluded international agreements, consider whether it contains the following information: 18.1 the identity, of which a check is being carried out; 18.2. the period for which the information is sought; 18.3. the nature of the information requested and the form in which the competent authority wishes to receive it; 18.4. the tax due, the determination of which the required information is necessary; 18.5. the reasons why the requested information could be expected in the important, essential or necessary to the requesting foreign State tax administration and to comply to this rule 18.1 persons referred; 18.6. the reasons why the requested information could be or be kept in the requested State or be in possession of the person to which the requested State laws, or be obtainable from such persons; 11.6. the specific personally identifiable data (natural person – given name, surname, personal code, a legal person-taxpayer name and registration code) (in so far as they are known), which could be in possession of the requested information or be able to obtain the information requested; 12.8. a statement that the applicant has used all its foreign funds available for information (except where it would cause an excessive burden on the requesting foreign State). 19. If the received request for information does not include that information referred to in paragraph 18, the State revenue service denies the information and inform the requesting competent authority of the foreign information request the reasons for the refusal. 20. the information requested by the European Union, the competent authority of the Member State or the competent authority of the foreign State, with which Latvia has concluded international agreements, the State revenue service obtained in the order in which to get, acting on their own behalf or by other authorities of the Republic of Latvia concerning the request of the Latvian tax payer. 21. The State revenue service, this provision of the information referred to in paragraph 2 shall, as soon as practicable, but not later than six months after receipt of the request. If the State revenue service is already in possession of the requested information, that information shall be provided not later than two months after receipt of the request. In certain cases, the State revenue service and the requesting Member State of the European Union, the competent authority may agree on other terms. 22. The State revenue service, receive a request for information from another Member State of the European Union, the competent authorities without delay, but not later than seven working days electronically confirm the receipt of the request of the applicant to the competent authority of the Member State. 23. The State revenue service within one month of receipt of the request for information shall inform the requesting Member State of the European Union, the competent authority of the deficiencies identified in the request for information and asked them to prevent or, if necessary, requests for additional information. 21. These provisions referred to time limits begin on the day after the State revenue service has received a request for information or refine the necessary additional information. 24. If the State revenue service cannot provide the answer to the request for information this provision limits referred to in paragraph 21, that within three months following the request for information shall inform the requesting Member State of the European Union and the competent authority shall indicate the reasons for the absence of response and the date up to which it may be able to give an answer. 25. If the State revenue service cannot run received a request for information, for example, if the Latvian legislation does not provide for the possibility of getting taxpayers on such information as is requested by the Member States of the European Union, the competent authority or the competent authority of the foreign State, with which Latvia has concluded international treaty, and the provision of such information is not defined in a particular international agreement or legislation of the European Union, as well as if the request for information of 18 of these rules is not specified the information referred to in paragraph , in response to the request for information to justify the refusal to provide the information requested. This answer not later than one month after receipt of the request. 26. in reply to a request for information, the State revenue service may request another Member State of the European Union, the competent authority to provide feedback about the sent information. 27. If another Member State of the European Union, the competent authority shall reply to a request for information, contact the State revenue service to provide feedback about the information sent, it gives feedback immediately, but not later than within three months after were known to use this information.
V. Exchange of information on their own initiative

28. The State revenue service, on its own initiative (without prior request) sent to the other European Union Member State competent authority or the competent authority of the foreign State, with which Latvia has concluded the international agreement, the provisions of the information referred to in paragraph 2 when: 28.1. evaluating any information in its possession, the State revenue service has reason to believe that the country could lead to a tax loss; 28.2. the person is taxed, the tax reduction or exemption from taxes in the Republic of Latvia and this could lead to tax increases or increasing the tax liability in the country concerned; 28.3. the commercial transactions that are taxable in the Republic of Latvia, the person to whom it is taxed in the country concerned, is made with one or more countries in such a manner that the country concerned or the Republic of Latvia may get a tax loss; 28.4. The State revenue service has reason to believe that the artificially moving profits among members of the Group of economic operators may encounter tax loss; 28.5. information by the State revenue service has received from the European Union, the competent authorities of the Member State or the competent authorities of the foreign State, with which Latvia has concluded international agreements has enabled information to be obtained which may be relevant in assessing liability to tax in the country received information; 28.6. performing joint transnational tax examinations. 29. The State revenue service, on its own initiative (without prior request) can be sent to the existing paragraph 2 of these regulations, the information referred to in other European Union Member State competent authority or the competent authority of the foreign State, with which Latvia has concluded international treaty, other than those mentioned in paragraph 28 of these rules. 30. the State Revenue Service held that rule referred to in paragraph 2, the information is sent to another Member State of the European Union to the competent authority as soon as possible, but not later than one month after the information that has become available. 31. The State revenue service may request another Member State of the European Union, the competent authority to provide feedback about the sent information. 32. The State revenue service, receiving information from another Member State of the European Union, the competent authorities without delay, but not later than seven working days after the receipt of the information electronically confirm its receipt to the competent authority which supplied the information. 33. If other European Union Member State competent authority providing the information, please state revenue service to provide feedback about the information sent, it gives feedback immediately, but not later than within three months after were known to use this information. 34. Following receipt of the information, without prior request, the State revenue service shall inform the competent authority of the usefulness of the information received and the subsequent use of the control.
Vi. Exchange of information and privacy restrictions 35. except where a particular international agreement or legislation of the European Union have stipulated otherwise, these provisions do not oblige the State revenue service: 21.8. perform administrative measures which do not satisfy the laws of the Republic of Latvia; 21.9. to provide information that can reveal any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy; 35.3. provide information, if the competent authority of the country requesting the information has not exhausted the sources of information available to it; 35.4. provide information, if the State requesting the information for legal reasons cannot ensure the provision of such information to the other countries, or if a Member State of the European Union or foreign, with which Latvia has concluded international agreements, these reasons do not support this provision as referred to in paragraph 11 for information equivalent to the provision of information automatically (without prior request). 36. The information provided by the State revenue service receives from the other competent national authorities, be granted limited access in the same manner as information obtained under the laws of the Republic of Latvia, and may be disclosed only to persons or authorities (including courts and administrative bodies) involved in the calculation of the tax, chargeability, prosecution of persons legal responsibility, coercive measures or appeals in relation to taxes. Such persons or authorities shall use the information only for the purposes listed above. This information may be disclosed in open court or in judgements. 37. Notwithstanding the provisions of paragraph 36 to the requirements of the State revenue service received information can be used for other purposes, if similar circumstances permit the supplier State laws and is subject to the competent authorities of that State. 38. If the State revenue service from another Member State of the European Union, the information received could be expected for important or important tax administration needs a third Member State, the competent authority of the State revenue service may transfer this information to third, the competent authority of the Member State in agreement with the European Union, the competent authority of the Member State that provided that information. It is considered that the European Union, the competent authority in the Member State agrees to the transfer of this information to the third Member State, if the competent authority does not object to the notice of desire to send information within 10 working days of receiving it. 39. If the State revenue service considers that from the foreign competent authorities with which Latvia has concluded international agreements, the information could be useful in other European Union Member State, the competent authority of the State revenue service may transfer this information to the other Member States of the European Union, if the competent authority agrees with the foreign competent authority which supplied that information. 40. If the Republic of Latvia provides the third country for more cooperation than provided for in the laws of the Republic of Latvia, this further cooperation are not denied to any Member State of the European Union, which wants to start such a wider cooperation with the Republic of Latvia.
VII. Closing questions 41. Be declared unenforceable in the Cabinet of 31 October 2006, Regulation No 884 "the order in which you perform an exchange of information in the field of direct taxation by the Member States of the European Union and the countries with which it has concluded international agreements on avoidance of double taxation and the prevention of tax evasion" (Latvian journal, 2006, 2007, 176 No; 54 no; 2013, 76 no). 42. Annex 2 provisions in force to 31 December 2013. 43. the annex shall enter into force on January 1, 2014.
Informative reference to European Union directive rules included provisions deriving from Council of 15 February 2011 the EU directive/16/2011 for administrative cooperation in the field of taxation and repealing Directive 77/799/EEC. Prime Minister Valdis Dombrovskis Finance Minister Andris Vilks annex 1: Cabinet of Ministers of 5 November 2013 the Regulation No 1245 of the Member States of the European Union, the competent authorities (the name of the script oriģinālform in the laws of the Member States) in the United Kingdom: 1. The Commissioners for Her Majesty's revenue and customs or his authorized person. 2. Bundesminister für Finanzen in Austria: Der or its authorized person. 3. Belgium: Président du Comité de direction du SPF finances/Voorzitter van het Directiecomité van Financiën/FODU des Präsiden de Direktionsausschuss des FÖD Finanzen or of the authorised person. 4. Bulgaria: Изпълнителния на Национална агенция за приходите директор or its authorized person. 5. Czech Republic Ministerstvo financí: Generální ředitelství finanní or that person. 6. In Denmark, the Skatteministeriet or its authorized person. 7. France: Direction Générale des finances relations or its authorized person. 8. In Greece: Οικονομικών/Διεύθυνση Διεθνών Οικονομικών Υπουργείο Σχέσεων/Φορολογικών Θεμάτων or its authorized Τμήμα person. 9. Croatia: Ministarstv the financij or its authorized person. 10. Estonia: Eesti fee-if Tolliame or its authorized person. 11. Italy: Il Direttor delle Finanz General or his authorized person. 12. Ireland: the Revenue Commissioners or its authorized person.

13. Cyprus Υπουργείο Οικονομικών or it: authorised person. 14. Lithuania: Lietuvos respublikos finansų ministerij or its authorized person. 15. Luxembourg: Ministèr des finances or an authorised person. 16. Malta: Direttur (Tassazzjon, Internazzjonal), Dipartimen a tat-Taxxa interns, Minister tal-Finanz, u Investimen l-economy or its authorized person. 17. The Netherlands: De minister van financiën or an authorised person. 18. Poland ministerstwo Finansów or:. 19. Portugal: Ministro das Finanç or its authorized person. 20. Romania: Serviciul Internațional de Schimb Informați or its authorized person. 21. Slovakia: riaditeľstv republiky Slovenskej Oddelen Daňové/medzinárodnej the administratívnej the spoluprác (CL) or its authorized person. 22. Slovenia: Ministrstv-za finance or an authorised person. 23. Finland: Verohallint/Skatteförvaltningen or its authorized person. 24. Spain: Agencia Tributaria Estatal de Administración or its authorized person. 25. Hungary: Központ in Kapcsolattartó Iroda or its authorized person. 26. Germany: der Finanzen of Bundesministeri or its authorized person. 27. Swedish: skatteverket or its authorized person. Finance Minister Andris Vilks annex 2 Cabinet 5 November 2013 the Regulation No 1245 of the automatic exchange of information on non-resident certificate gained income and tax paid in Latvia/report on Non-resident's income and Tax Paid in the Republic of Latvia Provided under the Automatic exchange of Information, which the State provides information/name of originating country Latvia/Latvia tax year/Year income paying name (natural persons-name first name, last name)/name of payer of income (name, surname for an individual) the registration number of the commercial register (fiscal code) or personal code/Registration number at Commercial Register (taxpayer's code) or identity From. Legal (home) address/Legal address (domicile) income the paying agent (code)/type of payer (code) No. PO box Non-resident income recipient-name (natural persons – name, surname) name of recipient of income (name, surname for an individual) the taxpayer's country of residence/code Taxpayer identification number in the State of residence of the recipient of Income (code)/type of recipient (code), country of residence/status of residence address in the country of residence (Street, number, city, locality, postal code)/address in the State of residence (street , number; City or place; postal code) Income (code) **/type of income (cod) payment date/date of payment of income amount (LCY) gross/gross amount paid the tax rate (%) rate of tax withheld Taxes/amount (LCY)/amount of tax withheld State revenue service 1 2 3 4 5 6 7 8 9 10 11/State revenue service position/Position name, surname/name, surname signature/signature date/date notes.
1. the paying agent and the recipient of the income code/codes for type of recipient and payer: 01 – natural person/individual; 02-Corporation/corporation; 03 – a partnership/partnership; 04-business form that is not a corporation or a partnership/organization other than a corporation or business partnership; 05 – Government or international institution/Government or international organization; 06-other/others; 07-unknown/unknown.
2. * income type code/code for type of income: 6-income from property/income from immovabl property; 7 – income from business (including the compensation for management and advisory services)/business income (including remuneration for management and consultancy services); 10-dividends/dividend; the 11-percent/interest; 12 – income from intellectual property or income from property or income to the use of/from USA royalt of movable property; 13 – income from the disposal of real estate (including in the Republic of Latvia real estate)/income from the alienation of property (including property situated in immovabl-the Republic of Latvia); 14-return of independent professional services/income from independent professional services; 15 income from gainful employment/income from employment; 16-Director salary/director ' fe; 17-of artists and athletes ' income/income of artists and sportsmen; 18-pensions and maintenance (alimony) and alimony/pensions; 21-other income/other income.
Finance Minister Andris Vilks annex 3 of the Cabinet of Ministers of 5 November 2013 the Regulation No 1245 of the automatic exchange of information on non-resident certificate gained income and tax paid in Latvia/report on Non-resident's income and Tax Paid in the Republic of Latvia Provided under the Automatic exchange of Information, which the State provides information/name of originating country Latvia/Latvia tax year/Year income paying name (natural persons-name first name, last name)/name of payer of income (name, surname for an individual) the registration number of the commercial register (fiscal code) or personal code/Registration number at Commercial Register (taxpayer's code) or identity number of the legal (home) address/Legal address (domicile) income the paying agent (code)/type of payer (code) No. PO box Non-resident income recipient-name (natural persons – name, surname) name of recipient of income (name, surname for an individual) the taxpayer's country of residence/code Taxpayer identification number in the State of residence of the recipient of Income (code)/type of recipient (code), country of residence/status of residence address in the country of residence (Street, number, city, locality, postal code)/address in the State of residence (street , number; City or place; postal code) Income (code) **/type of income (cod) payment date/date of payment of income amount (euro) gross/gross amount paid the tax rate (%)/rate of tax withheld tax amount (EUR) amount of tax withheld State revenue service 1 2 3 4 5 6 7 8 9 10 11/State revenue service position/Position name, surname/name, surname signature/signature date/date notes. 1. the paying agent and the recipient of the income code/codes for type of recipient and payer: 01 – natural person/individual; 02-Corporation/corporation; 03 – a partnership/partnership; 04-business form that is not a corporation or a partnership/organization other than a corporation or business partnership; 05 – Government or international institution/Government or international organization; 06-other/others; 07-unknown/unknown. 2. * income type code/code for type of income: 6-income from property/income from immovabl property;
7 – income from business (including the compensation for management and advisory services)/business income (including remuneration for management and consultancy services); 10-dividends/dividend; the 11-percent/interest; 12 – income from intellectual property or income from property or income to the use of/from USA royalt of movable property; 13 – income from the disposal of real estate (including in the Republic of Latvia real estate)/income from the alienation of property (including property situated in immovabl-the Republic of Latvia); 14-return of independent professional services/income from independent professional services; 15 income from gainful employment/income from employment; 16-Director salary/director ' fe; 17-of artists and athletes ' income/income of artists and sportsmen; 18-pensions and maintenance (alimony) and alimony/pensions; 21-other income/other income.
Finance Minister Andris Vilks