Cabinet of Ministers Regulations No. 198 in 2013 (April 9. No 18 22) amendments to the Cabinet of Ministers on 31 October 2006, the 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 fiscal evasion" Issued in accordance with the law "About taxes and duties" of article 7 the fourth paragraph and the third paragraph of article 18.1, to make the Cabinet of 31 October 2006, the Regulation No 884 "order that is performed in the 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) the following amendments: 1. Express the point 1 and 2 by the following:" 1. determines the order in which you perform an exchange of information this provision referred to in paragraph 7 in the field of taxation by the Member States of the European Union and the countries that is the conclusion of international treaties for avoidance of double taxation and the prevention of tax evasion (tax treaty). 2. Exchange of information the competent authorities receiving and providing information about this rule referred to in paragraph 7, where the tax is important: 2.1. expected or important European Union legislation that requirement; 2.2. the need for domestic legislation and tax conventions these requirements. " 2. To supplement the provisions under point 3.1, the following wording: "3.1 Exchange of information between European Union Member States competent authorities 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." 3. Express 7.1. subparagraph by the following: "7.1. The 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; ". 4. Add to paragraph 8.2. beyond words "about a particular taxpayer" with the words "or other person associated with it and its transactions that may have an impact on the particular taxpayer's tax levels." 5. Supplement to chapter III 11.1 and 11.2 of the following paragraph: "11.1 the State revenue service may request another Member State of the European Union, the competent authority to provide feedback about the sent information. 11.2 If other European Union Member State competent authority providing the information, please state revenue service to provide feedback about the information sent, it provides feedback, once a calendar year. " 6. Make 16 the following: "4. 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, the competent authority may agree on different terms. " 7. Supplement with 16.1, 16.2 and 16.3 points as follows: "16.1 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. 16.2 the State revenue service within one month of receipt of the request for information shall inform the requesting competent authority of the Member State for the deficiencies identified in the request for information and asked them to prevent or, if necessary, requests for additional information. This rule 16 time limits referred to in paragraph begins on the day after the State revenue service has received a request for information or refine the necessary additional information. 16.3 If the State revenue service cannot provide the answer to the request for information of 16 of these regulations within the time limits mentioned in paragraph, that within three months after receipt of the request, inform the requesting competent authority of the Member State and shall indicate the reasons for the absence of a response and the date up to which it may be able to give an answer. " 8. Supplement 17 behind the words "response to information request" with the words "provided no later than the month following receipt of the request for information". 9. Supplement to chapter IV 17.1 and 17.2 points as follows: "17.1 reply to 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. 17.2 If the other 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. " 10. To supplement the rules by 19.1, 19.2, 19.3 and 19.4 points as follows: "the State revenue service 19.1 the terms of the information referred to in paragraph 2 shall forward to the other Member States of the European Union, to the competent authority as soon as possible, but not later than one month after the information has become available. 19.2 the State revenue service may request another Member State of the European Union, the competent authority to provide feedback about the sent information. 19.3 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. 19.4 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. " 11. Delete the words in paragraph 21.1. "or" administrative practice ". 12. Delete 21.2. section. 13. The deletion of the words in paragraph 13.4. "practice or". 14. Express 24 as follows: 24. 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 its receipt. " 15. Supplement with 25 and 26 the following: "25. If the State Revenue Service believes that countries or territories from the competent authorities, with which Latvia has concluded 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 to the country or territory, the competent authority which furnished the information. 26. 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 which wishes to open such further mutual cooperation with the Republic of Latvia. " 16. Make the informative reference to European Union directives as follows: "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." 17. Amend Annex 2. Prime Minister-Minister of prosperity I. Viņķel financial Minister – the Minister of Justice of Bordān J.