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Amendments To The Cabinet Of Ministers Of 18 April 2000, Regulations No 149 "order In Which Current Tax Payments And Overdue Tax Payments Are Credited To The Budget"

Original Language Title: Grozījumi Ministru kabineta 2000.gada 18.aprīļa noteikumos Nr.149 "Kārtība, kādā kārtējie nodokļu maksājumi un nokavētie nodokļu maksājumi tiek ieskaitīti budžetā"

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Cabinet of Ministers Regulations No. 601 in Riga august 28, 2012 (pr. No 49 30) amendments to the Cabinet of Ministers of 18 April 2000, the regulations No 149 "order in which current tax payments and overdue tax payments are credited to the budget" Issued in accordance with the law "About taxes and duties" in the third paragraph of article 23.1 and tax support measures of the law of article 6 paragraph 3 1. make Cabinet of 18 April 2000, the regulations No 149 "order in which current tax payments and overdue tax payments are credited to the budget" (Latvian journal , 2000, 145./147.nr.; 2006, 206. no; 2010, no. 55.) the following amendments: 1. express an indication on what basis the provisions of the law, issued by the following: "Issued in accordance with the law" About taxes and duties "in the third paragraph of article 23.1 and tax support measures of the law of article 6(3)"; 1.2. to replace paragraph 3 of the introductory part of the number and the word "3.1" with numbers and the words "3.1, 3.2, 3.3 and 5.7"; 1.3. Express 3.1 point as follows: "3.1 real estate tax payments applicable to such tax payments, debit order: 3.1 1. overdue tax payment, which expired after 1 October 1999; 3.1 2. tax administration checks the calculated interest for which payment is made monthly payment deadline has not expired; 3.1 3. tax administration checks the calculated tax payments for which the payment is made monthly payment deadline has not expired; 3.1 4. current tax payments; 3.1 5. overdue tax payments, the payment of which has expired until 1 October 1999. "; 1.4. to supplement the provisions of points 3.2 and 3.3 with the following: "3.2 If the tax administration regarding the real estate tax payment has taken a decision on tax aid measure or decision on payment of tax payment extension, tax administration payment received consecutive budget deviation according to the payment deadlines laid down. 3.3 If the tax administration regarding the real estate tax payments has taken a decision on tax aid measure or decision on payment of tax payment term extension and has received the taxpayer submission with a request to extend the settlement of tax payment term, until a decision on payment of tax payment extension of tax payments, to comply with laws and tax payment under certain conditions the extension or splitting. "; 1.5. deletion of paragraph 9; 1.6. to supplement the rules with 9.1, 9.2, 9.3 and 9.4 of the following: "tax payments 9.1 in respect of which the tax authority has taken a decision on the application of the aid measure (excluding real estate tax payments), if the taxpayer has indicated in the decision of the tax administration down payment identifier of the target field of the payment order that payment is made within the framework of tax aid measures, taking into account the term of payment including the relevant payment to cover, without applying the provisions laid down in paragraph 3 of the order. Tax payments shall first cover the principal sum and then, if the taxpayer audit (audit) detected fine, 10% to cover the fine. 9.2 the overdue tax payments (excluding real estate tax payments) that recovered non-contentious procedure, using the law "About taxes and duties" in the third subparagraph of article 26 of the above means of recovery, including a decision on overdue tax payment of the specified recovery delayed tax payments to cover, without applying the provisions referred to in paragraph 3 of the order of transfer, if the payment order in the destination field contains the decision of the tax administration in the identification of the payment, the payment amount prorated between the late payment of the tax arrears of the principal sum and the amount of money. 9.3 If the taxpayer stating the decision of the tax administration down payment ID payment destination field, perform specific duties (except real estate tax payments) extension of time for payment granted, it included the tax administration where the payment is settled according to the specific decision on the extension of the payment, without applying the provisions referred to in paragraph 3 of the order of transfer. 9.4 If the destination field of the payment order (excluding real estate tax payment) is not specified in the decision of the tax administration in the payment ID or it is misspelled, the tax administration duties deflecting received this provision in paragraph 3 in that order. " 2. the rules shall enter into force on the 1 October 2012. Prime Minister v. dombrovsky Finance Minister a. Wolf