Cabinet of Ministers Regulations No. 858 in 2012 (11 December. No 70 19) operating the vehicle tax and light vehicle company tax payment arrangements made in accordance with the vehicle operating tax and company car vehicle tax Act article 5 ninth part, the second part of article 6, article 7 of the sixth and the third subparagraph of article 16 of the i. General questions 1. determines the order in which: 1.1., shall be charged and refunded the cost of operating the vehicle tax (hereinafter referred to as service tax); 1.2. the calculation of the tax, if the operation of vehicles and their drivers in the national register (hereinafter register of the vehicle) is not the technical data of the vehicle; 1.3. the exemption from taxation of operation; 1.4. the operational tax allowances; 1.5. the fee charged and reimbursed the company for light duty vehicles; 1.6. the company light vehicle tax exemption. 2. Service tax levied before operating the vehicle tax and company car vehicle tax Act (hereinafter referred to as the Act) set out in article 5 of the activities and registration of the vehicle, the technical inspection of the country. The collection of operating expenses shall be borne by the taxpayer. 3. operating the tax is levied in the law article 4 and 5, as set out in the Act, articles 6 and 7 of the person laid down in the applicable exemption or relief. 4. operating and company vehicle tax light person pays using the following types of services: payments 4.1 with a payment service provider who has the right to provide payment services and payment services, electronic money within the meaning of the Act; 4.2. public joint stock company "road traffic safety Directorate (CSDD hereinafter); 4.3. the CSDD with charge card payment card acceptance terminal or other alternative system (for example, maintain and ensure the CSDD in the e-services). 5. service tax levied CSDD and light vehicle company tax for three working days paid into the State budget account, not including it in your current account. 6. do not issue a tax calculation CSDD for operating tax and corporate tax payment of passenger vehicles. 7. Service tax and company car vehicle tax registration of the payment account to the State budget the Treasury what CSDD before provision of the service make sure that the electronic payment system of the budget "eKas", if the information is not available for payment of vehicle register. 8. operating and company vehicle tax light or part thereof repaid to the State Revenue Service (SRS). Pay service tax or company tax, the passenger vehicle data in the register of the vehicle ENVIRONMENT and budget electronic payment system "eKas" check using connection online data transmission mode. 9. The operational tax on monthly pay (if not paid) when: 9.1. vehicle which disposed of disposal in Latvia: 9.1.1. State technical inspection; 9.1.2. the disposal for export from Latvia; 9.1.3. the extension of the disposal; 9.1.4. transit number signs, the extension of the period of validity; 9.2. the vehicle first registration in Latvia; 9.3. record of removing vehicle; 9.4. the issue of the transit number sign: 9.4.1 the vehicle not registered in Latvia; 9.4.2. the vehicle registered in Latvia, who disposed of on or before the preceding month; 9.5. the vehicle is removed from the records recorded the way it disposed of, removed for disposal in Latvia; 9.6. the vehicle removed the registration activities and at the same time it is removed from inventory for disposal in Latvia; 9.7. the vehicle for 30 days in another month extended the deadline for disposal disposal in Latvia; 9.8. the vehicle is disposed of it on time cessation of registration, transfer plates, and in another month, it is removed from inventory for disposal in Latvia. 10. information certifying the CSDD and basic law provided for in article 6 of the operational application of the exemption to the person and law firms provided for in article 14 of the light vehicle tax exemption application receives from other State institutions uzturētaj national information systems electronically, except where the relevant information may be submitted only to the same person. 11. If the vehicle, its conversion to technical data is modified, the operating and company vehicle tax easily calculated according data before conversion. If the tax paid before rebuilding it for the current year are not recalculated. II. Operational duty calculation, if the vehicle is not the register of vehicle technical data 12. operating tax calculation uses the vehicle register of existing technical data of the vehicle. If there is no information in the register of vehicles for the laden mass of the vehicle, the vehicle identification number make comparison. 13. If the vehicle register does not contain information on the number of axles of a vehicle or axle suspension type, service tax is calculated and charged on the basis of the information provided by the taxpayer, included in the Declaration for the technical data of the vehicle (hereinafter referred to as the Declaration) (annex). 14. Two-axle and more axis cavity accommodating Triaxial, trailer or semi-trailer, if the vehicle register information about the towing truck technical data (full mass, number of axles, axle suspension type) or the data is changed, in addition to the Declaration also specifies the towing truck technical data. 15. These rules 13 and 14 of the Declaration referred to in paragraph 1 shall be drawn up separately for each vehicle operating for the duty calculation. 16. in applying the operating tax rate, and number of full cavity accommodating Triaxial axle semi-trailer saddle the unladen mass of the tractor and semi-trailer full of mass amount determines the registration certificate of the semi-trailer, semi-trailer specified full weight plus: 16.1.  7000 kg, in accordance with the Declaration, if a semi-trailer is mainly dragged by a tractor of full saddle; 16.2.8000 kg if the semi-trailer is in accordance with the Declaration mainly being dragged with a cavity accommodating Triaxial saddle tractor. 17. If Latvia registered the trailer or semi-trailer is the current calendar year changed the tractor to which it is primarily used in a year, the owner of the vehicle provide information that will be included in the Declaration. The service tax is levied according to the particulars in the Declaration. 18. If the operation of the tax paid on the trailer or semi-trailer, which last registered until 1998 April 1 and the operational tax on it has not previously been paid, take the vehicle identification number, collation and service tax is levied according to the collation specified in the data. 19. Of the semi-trailer, which mainly will be used in conjunction with a tractor and trailer, saddle cargo vehicle which is not saddle tractor (i.e. double coupling), the operational taxable person declares the cargo saddle tractor data, with which the semi-trailer will be pulled in Latvia, and the duty shall be charged in accordance with the specific rate for such a combination. III. operating tax exemption application 20. Article 6 of the law through the application of the first subparagraph of paragraph 1 and 2 of the exemptions, information about people who have a certain group I, II or III of invalidity (disability certificate issued) receive from health and CSDD capacity of expertise doctor the State Commission disability information system (hereinafter referred to as the disability information system). 21. the disability exemption from service tax for payment of one vehicle, which is registered to that person, or is owned, controlled or owned and specially adapted for disabled persons, for which the driver of vehicle register contains the conversion code B12, or which is equipped with an automatic transmission. 22. If the property of disabled persons, held in possession or registered more passenger cars, the owner can choose which car applicable exemption from service tax evasion. If a disabled person's property, or possession of a registered holding the car to the current year State technical inspection or registration without payment of duty operation, it is considered that the exemption from service tax payment in the current year applied to this car. 23. The exemption from taxation of operation applicable to persons with disabilities, regardless of the number of removed vehicles. 24. the registration of a vehicle previously registered I, II or III disability owned, held or possession, for the previous period operating duty must be paid up to the time of registration of the vehicle (including the month of registration). 25. The exemption from service tax payment for the previous period I, II or III disability property, or possession of registered holdings apply if the vehicle is on the time of receipt of the service person has a valid certificate of disability, which is electronically available information CSDD. 26. Article 6 of the law, first paragraph, the exemption provided for in paragraph 3 of the operating duty applied when the vehicle is or is registered: 26.1. State of diplomatic number plates; 26.2. State without diplomatic number plates in the Ministry of Foreign Affairs to accredited diplomatic, consular or representative offices of international organizations in holding property or possession; 26.3. the foreigners (physical persons) owned, controlled, or who is in possession of diplomatic or consular privileges and immunities identity document (foreign diplomatic or service passport). 27. Law article 6, first paragraph, the exemption provided for in paragraph 4 of the operating duty applied when registering the vehicle. 28. Article 6 of the law, first paragraph, the exemption provided for in paragraph 5 of the operational tax payment is applied when you register the status of legislation on operational vehicles. 29. Article 6 of the law, first paragraph, the exemption provided for in point 6 of the operating duty applied on the basis of the documents submitted by the owner of the vehicle, which certifies that the vehicle has been seized (must be specified in the attachment of the start and end date) and its use in road traffic has been denied or vehicle register is or has been checked, which prohibited seizure cases due to grant permission to participate in road traffic. Exemption from service tax evasion does not apply if the vehicle is valid road traffic tolerance (except when the vehicle is physically attached). 30. Article 6 of the law, first paragraph, the exemption provided for in paragraph 7 of the operating duty apply to the submission of proof of this fact. 31. Article 6 of the law, first paragraph, the exemption provided for in point 8 of the operating duty applied when a vehicle theft, the fact is the information in the register of the vehicle or is presented to state police issued the document, which contains the date of the theft of the vehicle and the date of the find. 32. Law article 6, first paragraph, the exemption provided for in paragraph 9 of the operating duty applied when this fact certifies the information concerned foreign register (if you have access the CSDD register) or the relevant document issued by a foreign registry. 33. Law article 6, first paragraph, the exemption provided for in paragraph 10 of the operating duty applied when the fact of the death of the previous owner and the new owner (possessor) right on the vehicle showing the vehicle register information or other State information systems or these facts is submitted supporting documents. 34. Exemption from service tax payment on time when the vehicle was registered to the laws prescribed for insolvent and bankrupt persons recognised owned up to 2012 December 31 (application of article 6 of the law, first paragraph, the exemption provided for in point 12) apply if the fact of personal insolvency and bankruptcy of the insolvency register or the information are submitted to these facts supporting documents. 35. Article 6 of the law, first paragraph, the exemption provided for in paragraph 11 of the operating duty shall apply on the basis of the information in the register of the vehicle or the execution of the document submitted. 36. The law article 6, first paragraph, paragraphs 12 and 13 provided for the exemption from taxation of operation apply if the information on the status of the vehicle is the vehicle register or show the status document for registration. 37. Article 6 of the law, first paragraph, the exemption provided for in point 14 of the operating duty apply where: 37.1. remove the vehicle from the accounting registers another way it disposed of, removed for export from Latvia, do not issue a transit numbers; 37.2. the vehicle is removed from the accounting registers another way it disposed of, the disposal, it is stopped at the time of registration, transfer of plates; 37.3. extend the cast number plates storage expiration date, if the vehicle registration suspended for a time, passing the plate; 37.4. assign a registration number, without the corresponding number plates and pay on number plates and vehicle owner certifies that the vehicle will be processed for disposal of the company; 37.5. the legislation on the registration of the vehicle, the vehicle is turned off from the vehicle register. 38. Law article 6, first paragraph, the exemption provided for in point 15 of the operational duty apply if the vehicle register as the primary type of fuel specified in electricity. 39. Article 6 of the law, first paragraph, the exemption provided for in paragraph 16 of the tax evasion operation (including — if the child is visually impaired Group 1) apply in respect of any such persons or the property of the spouse, or the possession of registered holdings vehicle. Information about the person to whom the exemption comes, obtained from the population register CSDD, but information about disabilities, from disability information systems. 40. If the exemption from service tax payment for a vehicle registered in advance, which is a registered historical status, operating vehicle tax is not paid for the period from January 2010 (inclusive) up to the time of registration of the vehicle, including the month of registration. 41. If the vehicle owner is relieved of operational duty and the next owner of the vehicle subject to the exemption from service tax evasion before changing the operation of the motor vehicle tax is not paid. 42. The exemption from service tax will apply to the payment for previous years. If the exemption or relief to a person is no longer eligible or changed person to which it applied, payment to be made in full for the period when the exemption or relief is not applicable. 43. If the exemption from payment of the tax for the operation of that rule 29, 31, 32, 33, 34 and 37 of the period referred to in paragraph 1, the service tax paid: 43.1. for the period from January 2010 (inclusive) to a month (inclusive), when the exemption period; 43.2. for the period from (and including) the end of the exemption period, up to the current month. IV. The operational tax relief application 44. operating tax relief Act article 7, first, second and third subparagraphs shall apply in the cases on the basis of the information contained in the register of vehicles. 45. If article 7 of the law in the fourth paragraph of the said person has registered a number of vehicles, the person can choose which vehicle applicable operational tax relief. 7. in the fourth subparagraph of article lifetime tax relief shall apply on the basis of: 45.1. Field support service to the current January 1 CSDD submitted the lists of natural or legal persons that handle their property, permanent use or lease existing agricultural land, which the current year is confirmed 1 January the single area payments in accordance with the laws of European Union aid to agriculture direct aid scheme (hereinafter referred to as the agricultural area) , provided that a permanent meadows, pastures and arable land in the configuration settings in the lawns of agricultural land including areas where livestock density in these areas is not less than 0.2 conditional units per beef the European Union aid approved for permanent pastures, grazing and arable land sown grassland in hectares; 45.2. The food and veterinary service to current year 1 January recognised aquaculture submitted CSDD (pond type) list of holdings; 45.3. The State revenue service until the current year January 1 the information provided on the CSDD: 45.3.1. whether agricultural producers and a recognized aquaculture (the type of pond) is registered in the State revenue service as economic operator; 45.3.2. the agricultural cooperatives of services net sales. 46. Article 7 of the law in the fifth part of the operation of the tax relief for one vehicle registered property, held or the person in possession of or jointly with a spouse, the spouse or dependant has three or more minor children (hereinafter called the sponsor). Information about persons who apply to the relief CSDD, obtain and examine the population register. 47. If the property of the sponsor, held or owned several vehicles registered, the person can choose which vehicle applicable service tax relief. 48. If a survivor property, or possession of the holdings of the registered vehicle in the current year the State technical inspection or registration carried out by applying the operational tax relief, it is considered that the operation of the tax relief during the year suitable for this vehicle. 49. The operational tax relief for the survivors, regardless of the number of cars removed. 50. The operational tax relief for the vehicle owner, holder or holder in accordance with article 7 of the Act, the fourth subparagraph shall apply, if the information on the applicable relief available in the vehicle register, the following types of vehicles: 50.1. cargo transport box; 50.2. cargo transport truck; 50.3. cargo transport dump; 50.4. cargo transportation tank; 50.5. the freight platform; 50.6. specialty goods vehicle for the carriage of animals; 50.7. Universal vehicle, which is mentioned in any of the superstructures-box truck, dump, tank or platform; 50.8. trailer/semi-trailer transport box; 50.9. trailer/semi-trailer transport truck; 50.10. trailer/semi-trailer transport dump; 50.11. trailer/semi-trailer transport tank; 50.12. trailer/semi-trailer transport platform; 50.13. cargo trailer/semi-trailer for the transport of animals; 50.14. Universal trailer/semi-trailer, which form one of the in-box superstructures, truck, dump, tank or platform. V. Organization of light vehicle tax collection, payment and refund procedures 51. light vehicle tax is levied before the law set out in article 13 of the vehicle registration activities and technical inspection of the country. Company of light vehicle tax collection costs shall be borne by the company in light of the taxable vehicles. 52. the company of light vehicle tax is levied in article 12 of the Act to the extent specified pursuant to the law, as well as article 14 to the person specified in the applicable exemptions. The technical data of the vehicle company of light vehicle tax amount for determining the mined vehicle register. 53. in order to get back the excess of light vehicle company tax, the person shall submit an application for the enterprise ENVIRONMENT, light vehicle tax refund. 54. If the person making the company an easy vehicle tax remittance for the specific vehicle, there is an overpayment of tax, said the tax overpayments can be used as part of a company of light vehicle tax payments on another vehicle (including the registration number of the vehicle) the calendar year, but the tax overpayment cannot be used as part of the enterprise of light vehicle tax payments for the next calendar year. 55. If a company of light vehicle tax is paid, but the people as a result of actions that do not meet the statutory company light vehicle tax rates and exemptions, must be carried out that duty surcharge. 56. the company of light duty vehicles for the period from January 2012 (inclusive), if it was not paid, up to a month (inclusive) in which the operation is being performed, if not removed from the carrying vehicle make: 56.1. transfer the vehicle registration; 56.2. the holder of the vehicle registration, including change and deletion of the holder; 56.3. disposals, excluding write-offs. 57. the company of light vehicle tax for the current calendar month pay if: 57.1. the vehicle first registration company Latvian light vehicle tax payer or controlled property; 57.2. removed the vehicle from the accounting records the way it disposed of, removed for disposal in Latvia; 57.3. Remove vehicle from carrying out registration activities and at the same time it is removed from inventory for disposal in Latvia; 57.4. vehicle for 30 days extended the deadline for disposal disposal in Latvia; 57.5. the vehicle is disposed of it on time cessation of registration, transfer plates, and in another month, it is removed from inventory for disposal in Latvia; 57.6. previously removed from the carrying vehicle restored accounting. In this case, the light vehicle tax companies pay for the months from January 2012 (inclusive) to a month (inclusive) when the vehicle is disposed of, if the company light vehicle tax is not paid, and for a month (inclusive) in which the operation is being performed. 58. Before the vehicle technical inspection organization light vehicle tax if it was not paid, pay: 58.1. for the months from January 2012 (inclusive) up to and including the month in which the technical inspection; 58.2. for months from first registration in Latvia, where a vehicle registered after January 1, 2012, to a month (inclusive) in which the technical inspection; 58.3. for months from the registration of the trader's property or controlled if registration made after January 1, 2012, to a month (inclusive) in which the technical inspection; 58.4. for the previous period, since he is declared by the vehicle as one who is no longer eligible for exemption from tax evasion, including the month in which the vehicle is declared. 59. the company of light vehicle tax is not paid if: 59.1. the vehicle shall be issued for transit numbers; 59.2. the vehicle first registration company Latvian light vehicle tax payer's property or controlled and simultaneously removes the removal from Latvia; 59.3. vehicle registered company light vehicle tax payer's property or held and its owner or holder declares that 15 days declare the conformity of the vehicle in the register of vehicles Act article 14, first paragraph, 3, 4 or 5 the conditions referred to in paragraph; 59.4. vehicle is written off or written down simultaneously with the transfer of the registration; 59.5. the vehicle is removed from the accounting registers another way it disposed of, except for removing for disposal in Latvia; 59.6. Remove vehicle from carrying out registration activities and at the same time it removes, except removing for disposal in Latvia; 59.7. extended number marks the storage expiry date, if the vehicle registration suspended for a time, passing the plate; 59.8. assign a registration number, without the corresponding number plates and pay on number plates and vehicle owner certifies that the vehicle will be processed for disposal of the company; 59.9. vehicle registered holder becomes the owner of the vehicle and the above e-services are the CSDD declared by vehicle vehicle register as such, for which the company light vehicle tax exemption; 59.10. vehicle for which the exemption is applicable, the transfer is carried out, maintaining a status to which the exemption (e.g. taxi status). 60. the company of light vehicle tax is not paid for: 60.1. a vehicle which is not registered as a lightweight, light passenger or light truck of plašlietojum; 60.2. the special car; 60.3. operating the vehicle; 60.4. easy taxi; 37.6. the vehicle manufacturer's authorized persons holding the property or vehicle which is being used as a demonstration vehicle that operators declared by the registry of vehicles, of a time when it has been declared; 60.6. leasing a vehicle, which he declared in the register of the vehicle at the time when it has been declared; 60.7. vehicle, which he used exclusively for your business needs and has declared in the register of the vehicle at the time when it has been declared; 60.8. the vehicle is or will be registered in the historical status of the vehicle. The exemption shall not apply to the vehicle for which the registration certificate in the "notes" section is the "ancient craft"; 60.9. when the vehicle is disposed of disposal or removal from Latvia in Latvia, or excluded from, the register of vehicles or vehicle registration suspended for a time, passing the plate; 60.10. time when the vehicle was identified as stolen, which represents state police issued the document or information in the register of vehicles for vehicle theft or discovery; 60.11. the time when the vehicle regulations had been seized in the cases provided for and its use in road traffic has been denied; 60.12. the passenger vehicle, for which the registration certificate under the "notes" are or will be checked "Sport"; 60.13. the time the vehicle is registered in Latvia had withdrawn from Latvia and been registered abroad; 60.14. time when the vehicle register in compliance with the vehicle is declared the law article 14, first paragraph, 3, 4 or 5 the conditions referred to in paragraph. The Declaration shall be made within 15 days of purchase; 60.15. a vehicle which complies with the law in the first part of article 14, paragraph 6 of the said conditions, based on the support service to the current January 1 the merchant and submitted CSDD farm list, which they owned, or leased long-term use of existing agricultural land, which the current year is confirmed 1 January the single area payments in accordance with the laws of European Union aid to agriculture direct aid scheme showing income from agricultural production last year in the submitted report or the company's last annual income declaration submitted, not including State and received European Union support for agriculture and rural development. 61. the exemption from the company of light vehicle tax payment on time when the vehicle is registered in Latvia was registered abroad, apply, if this fact certifies the information concerned foreign register (if the automated approach is CSDD in the register concerned) or the foreign vehicle register was served with the document. 62. If the exemption from the company of light duty vehicles apply previously registered vehicle, which is registered in the operational, historical, sports cars or taxi company, light vehicle tax due for the period from January 2012 (inclusive) up to the time of registration of the vehicle, including the month of registration. 63. If the exemption from corporate tax payment of passenger vehicles as for the period, the tax is not paid from the calendar month following the month when an exemption is granted, by then the calendar month (inclusive) when the exemptions. 64. the exemption from the company Declared the light duty vehicles applied until the person loses the exemption, regardless of where it occurs in the tax period. Vi. Closing questions 65. Rule 9.1, 9.2 and 9.3 above shall enter into force on January 1, 2013. 66. This rule 32, 33, 35, 36, 37, 38 and 39. point to the 2012 31 December shall apply in the following order: 66.1. law article 6, first paragraph, the exemption provided for in paragraph 10 of the operating duty applied when this fact certifies the information concerned foreign register (if you have access the CSDD register) or the foreign registry issued the document; 66.2. the law article 6, first paragraph, the exemption provided for in paragraph 11 of the operating duty applied when the fact of the death of the previous owner and the new owner (possessor) right on the vehicle showing the vehicle register information or other State information systems or these facts is submitted supporting documents; 66.3. law article 6, first paragraph, the exemption provided for in paragraph 13 of the operating duty shall apply on the basis of the information in the register of the vehicle or the execution of the documents submitted; 66.4. law article 6, first paragraph, the exemption provided for in point 14 of the operating duty applied when the information on the historical status of the vehicle is the vehicle register or show the status of the registration documents; 41.3. law article 6, first paragraph, the exemption provided for in point 15 of the operational duty applied when: 66.5.1. the vehicle is removed from the accounting registers another way it disposed of, removed for export from Latvia, do not issue a transit numbers; 66.5.2. the vehicle is removed from the accounting registers another way it disposed of, the disposal, it is stopped at the time of registration, transfer of plates; 66.5.3. extending the number plates storage expiration date, if the vehicle registration suspended for a time, passing the plate; 66.5.4. assign a registration number, without the corresponding number plates and pay on number plates and vehicle owner certifies that the vehicle will be processed for disposal of the company; 66.5.5. the laws concerning vehicle registration within the vehicle is turned off from the vehicle register; 66.6. law article 6, first paragraph, the exemption provided for in paragraph 16 of the operating duty apply if the vehicle register as the primary type of fuel specified in electricity; 66.7. the transitional provisions of the law provided for in paragraph 11 of the exemption from taxation of operation (including — if the child is visually impaired Group 1) apply in respect of any such persons or the property of the spouse, or the possession of registered holdings vehicle. Information about the person to whom the exemption comes, obtained from the population register CSDD, but information about disabilities, from disability information systems. 67. This rule 36 for sports vehicles and this provision subparagraph relating to 60.15 farms shall enter into force on January 1, 2013. Prime Minister v. dombrovsky traffic Minister a. seal attachment Cabinet 11 December 2012 regulations no 858 Declaration on the technical data of the vehicle traffic Minister a. seal