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Tax Support Measures Of Implementation Modalities

Original Language Title: Nodokļu atbalsta pasākuma īstenošanas kārtība

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Cabinet of Ministers Regulations No. 600 in Riga august 28, 2012 (pr. No 49 29) tax support for the implementation of measures issued in accordance with the tax laws of the aid measure is article 6, paragraphs 1 and 2 is rule 1 determine tax start date of the aid measure, the tax arrangements for the implementation of the aid measures, including sample form for the request for information about the tax payment of the aid measure (request for information) and the application for participating in tax support measures (hereinafter referred to as the application), as well as of the submission of this application and examination procedures. 2. tax support measures will be launched in 2012 on October 1. 3. The tax administration, starting with the tax aid started the day, perform the following steps: 3.1 inform taxpayers about tax support measures; 3.2. advise the taxpayer for preparation and submission of tax support for the implementation of the measure. 4. If the principal sum of the aid measure, the late payment and fines have been released to the bailiff for collection, the taxpayer shall submit an application accompanied by a decision on overdue tax payment spending due to the recovery of the payment receipt. 5. If the real property is seized or voluntarily donated, transfer can be registered in the land register only after the full amount is made in real estate tax payment is attributable to a specific real estate property and in respect of which the decision on tax aid measures, as well as the application of the law "on real estate tax" payments. 6. If a third party draws on the real estate recovery, which is a real estate tax debt specified in the decision on the application of the aid measure, the tax administration shall have the right to suspend the decision on the application of the aid measures concerned and the recovery in General in order to secure the claim of the tax administration. 7. Taxpayer submits a tax administration a request for information on the payments of the aid measure by tax after tax on the date of commencement of the aid measures (annex 1). 8. The tax authorities within 10 working days of the receipt of the request for information sent to the taxpayer information required for completion of the application (annex 2, 3, 4, 5 and 6.). 9. The State revenue service, this provision of the information referred to in paragraph 8 of the taxpayer who is the State revenue service electronic declaration system of the user, sends it to the e-mail address specified in the taxpayer's request for information. If the taxpayer is not a State revenue service electronic declaration system of the user, the State revenue service, this provision of the information referred to in paragraph 8 shall be sent to the taxpayer's address or residential address, declared or specified in the request for information in electronic mail address, if the taxpayer that rule 8, paragraph wishing to receive information electronically. 10. the taxpayer has the right, within three months following the rules laid down in paragraph 2, the date of the application (annex 2) submit: 10.1 in the State revenue service – for those taxes and related charges, which are administered by the State revenue service; 10.2. the municipal body which carries out real estate tax administration with respect to real estate tax and related charges. 11. The tax administration, in considering the application, make sure that the taxpayer has made this provision referred to in paragraph 4, the payment of costs for collection. 12. If the taxpayer has not paid these rules referred to in paragraph 4, the recovery costs, the tax authority shall take a decision on the refusal to apply the tax to the aid measure. Prime Minister v. dombrovsky Finance Minister a. Wolf annex 1: Cabinet of Ministers of 28 august 2012, the provisions of no. 600 Finance Minister a. Wolf, annex 2 of the Cabinet of Ministers of 28 august 2012, the provisions of no. 600 application for participation in the tax aid measures (tax payer name or first name, last name) (taxpayer's registration number/ID number) (legal address/declared place of residence address) no PO box Tax amount for the principal sum NAP1 NAP to NAP payment start date in late nauda2 To apply the principal sum of the fine attributable to NAP nauda3 NAP within the tax to payments (box 6 = 3. + 0.10 × 5. box) to mark with an x the tax types that approve and sign the tax aid measures indicate how many months after the decision, the taxpayer agrees to pay the NAP pamatparādu4 1 2 3 4 5 6 7 8 1. Individual income tax 2. Corporate income tax 3. Value added tax including tax payable, omitting the goods for free circulation (importing) 4. Excise tax including tax payable, omitting the goods for free circulation (importing) 5. 6. Customs duty State social security payments 7. Natural resources tax 8. Real estate tax altogether 20 ___ of ___. _ _ _ ____ __ _____ (signature) (position, name, surname) notes. 1 NAP-tax measure. 2 the application for participating in tax support measures indicates support for the principal sum tax calculated late tax support measures the launch day. 3 If you will be paid the tax payments of the aid measure, with a decision on late payment and fines the deletion will be deleted to tax aid measures in late fall and fine 90% (0.9 x 5. box). 4 NAP within the amount of the payments to be made (6.) divided in equal parts with a monthly payment of at least 50 lats in one tax form, and the payment period may be extended to a maximum of 60 months. Finance Minister a. Wolf