Cabinet of Ministers Regulations No. 941, Riga, 18 august 2009 (pr. No 53 5) amendments to the Cabinet of Ministers of 2 May 2007 regulations No 282 "tax and registration of electronic devices and equipment in working order" Issued in accordance with the law "About taxes and duties" in article 28.1, the fifth draw Cabinet 2 May 2007 regulations No 282 "payment of taxes and other logging equipment for electronic devices and procedures for using" (Latvian journal, 2007, 72, 205. no; 2008 117. no; 2009, no. 29) the following amendments: 1. Replace the words "in the text of the provisions of the State revenue service territorial institution" (fold) with the words "the State revenue service" (fold).
2. Express 4.2 subparagraph by the following: ' 4.2. registered in the State revenue service on user name; ".
3. To make point 7 by the following: "7. The cash register with the journal's media used: 7.1. passenger vehicles (except taxi), selling tickets (including luggage tickets) and the subscription of the document (except airfare), as well as selling goods and providing services to the passengers;
7.2. parking outside of the permanent place of business (business unit);
7.3. airport, providing services directly related to passenger transport international routes with aircraft. "
4. Replace paragraph 9, the words "the State revenue service territorial institution, in which the cash register, cash register system, a specialized device or installation" with the words "registered by the State revenue service".
5. To replace the words "in paragraph 11.1 portable cash registers with electronic journal" with the words "cash register with the journal's media".
6. Supplement with 15.5. subparagraph by the following: "15.5. off the cash register and the system's electronic journal or an electronic journal of the found memory or the memory of the electronic journal management mistake."
7. Supplement with 17.1 points as follows: "17.1 user programming a legislation on taxes in certain tax rates, can not apply this rule 13, 16 and 17 of the type referred to in paragraph 1, if no interference in the design of the cash register and is not removed or damaged seals the operating service imposed. User by programming tax rates: 17.1 1. prints the Z report, which confirms the user's signature and paste into the cash register in the technical passport;
17.1 2. immediately made entry to the cash register in the technical passport, indicating the date and time and the user's signature;
17.1 3. on the programming five days in writing inform the assisting staff with whom the contract was signed on the cash register. "
8. Supplement with 19.7. subparagraph by the following: "19.7. to an external memory device, which is outside the system's fiscal memory block or outside the cash register and which is stored in the electronic journal, would be protected against editing and annihilation."
9. Supplement with 19.1 points by the following: "foreign currency purchase 19.1 and sales in the cash register used to record the user provides the cash register instead of using existing cash box and extra cash in a box the monies in the total compliance with the cash register journal entries, as well as made by the inspecting authority fills in the cash register journal."
10. Make 20 and 21 by the following: "20. additional cash box installation the user matched with the State revenue service, and State revenue service makes the cash register or the system's technical passport entry for extra cash boxes installation.
21. If the cash register with the journal's media design is not included in the cash box, the user provides all the cash register money being established in a separate cash box located in the cash register at the place of use. "
11. Replace paragraph 25, the words "the State revenue service territorial institution to which the cash register, cash register system or a specialized device or equipment registered" with the words "State revenue".
12. Replace the words "in paragraph 16.3. State revenue service territorial institution in which that cash register system, a specialized device or installation" with the words "registered by the State revenue service".
13. Express 27.2. subparagraph by the following: "27.2.  15 days written notice of the public revenue. "
14. Deleting subparagraph 28.1.13., the words "territorial authorities".
15. Supplement with 32.1 point as follows: "the foreign exchange purchase 32.1 and sales in the cash register used to record the user provides currency purchase and sale transaction logging, as well as the receipt (with the properties that are defined for the receipt of tax legislation and registration of electronic devices and equipment technical requirements) to print and issue of counterparty."
16. the express 51 the following: "51. Foreign currency purchase and sale transactions in used to record the cash register cash register user log indicates from the cash received and cash paid amount for each currency."
17. Make the following section 59.3.: 59.3. cheque date of registration in the State revenue service. Registration of vouchers with the signature and stamp of the State revenue service officer or person in charge of the taxpayer, if the book in paperback via the receipts, the State revenue service electronic declaration system. "
18. the express section 60.3. the following wording: "60.3. ticket date of registration in the State revenue service. Ticket registration with the signature and stamp of the State revenue service officer or person in charge of the taxpayer, if the books paperback tickets registered with the State revenue service electronic declaration system. "
19. Make 69 the following wording: "69. The taxpayer, ending the economic activities of the State revenue service submitted a report on the numbered and registered in the State revenue service vouchers or the use of review for numbered and registered in the State revenue service tickets, to destroy unused receipts and tickets and act according to the laws and regulations governing accounting requirements."
20. To supplement the provisions of the following paragraph to 71.13:71.13. "public joint stock company" Latvijas Pasts ", receive a fee for transactions in cash outside of the permanent place of business (business unit) and issue a receipt which contains the provision referred to in paragraph 61 of the properties (except this rule 61.2. property referred to)."
21. Supplement with 84.1 point as follows: "set up a specialized device 84.1-meter-taxi vehicle and its further service, the person in charge of service ensure that the taxi meter is programmed only to tariffs on passenger and luggage transportation by taxi, a passenger in the municipality concerned, giving the taxpayer a special permit (license) for the carriage of passengers, with easy taxi. Taximeter in preprogrammed operating tariffs service responsible person record the taximeter technical passport, an entry and the date of the signature. "
22. Replace 85.2 in and the words "in paragraph 86 of the State revenue service territorial institution, cash register system, a specialized device or equipment registered" with the words "State revenue".
23. Replace the words "in paragraph 90 of the State revenue service territorial institution in which the operating service registered as a taxable person" with the words "the State revenue service".
24. Replace the words "in paragraph 91 of the State revenue service territorial institution in which the operating service registered as a taxable person" with the words "the State revenue service".
25. Make 95 points as follows: 95. Operating service each month (up to the 15th date of the following month or through the State revenue service electronic declaration system services to the twenty-fifth day) by the State revenue service report on the mandatory use of the seal (annex 9). The State revenue service new seals shall not be issued if the report has been submitted in the previous month. "
26. Replace paragraph 96 and 97., the words "the relevant State revenue service territorial institution" with the words "the State revenue service".
27. Replace paragraph 102 and 105 and 106.1. the words "in the State revenue service territorial institution, cash register system, a specialized device or equipment registered" with the words "State revenue".

28. Add to subparagraph 106.2. beyond words "(other than property in the program according to the legislation on payment of taxes and other logging equipment, electronic devices and technical requirements)" with the words "as well as the program memory of the electronic journal management".
29. To supplement the provisions of this subparagraph with 106.3.: "106.3. be programmed a specialized device – the taximeter, the tariffs for the carriage of passengers and luggage with the passenger taxi, which are not approved for the relevant authorities, giving the taxpayer a special permit (license) for the carriage of passengers, with easy taxi."
30. Replace the words "paragraph 107.2 State revenue service territorial institution in which that system" with the words "registered by the State revenue service".
31. Replace subparagraph 116.1.2.1., the words "the State revenue service territorial institution in which it is registered as a taxable person" with the words "State revenue".
32. Make 117.1.3. subparagraph as follows: "117.1.3." the cash register, cash register system, specialized equipment or equipment date of registration in the State revenue service; ".
33. Delete the third sentence of paragraph 120 the words "Department of territorial authorities".
34. To replace the words "in paragraph 125 portable cash registers with electronic journal" (the fold) with the words "cash registers with the journal's media" (fold).
35. Make annex 1 as follows: "annex 1 Cabinet on May 2, 2007. Regulations No 282 cash registers, cash systems, vending machine journal of _____ of _____ _____ _____ to _____ of _____ _____ _____ date Z report number Not the electronic memory total transactions Registered a total breakdown by departments in non-cash money with other current receipts total total total sales tax amount in the sales tax amount in the sales tax amount in total 1 2 3 4 5 6 7 8 9 10 11 12 13 days (Z period) the amount of revenue change money Inkasēt money information on operating service invocation signature and transcript total transactions not subject to VAT, the total of the taxable transactions to VAT 0% VAT totals ___% of transactions subject to VAT ___% secured transactions subject to the lodging of the sum of the amount of money the Exchange date time amount excluding VAT amount Excl. VAT sales tax amount in the sales tax amount in the cash register 14 15 16 17 18 19 20 21 22 23 24 25 26 27 that system, the marketing machine journal 1. filling order journal columns indicate the following information: 1. a box-days (period) financial statements (Z) date;
2. box-days (period) financial statements (Z) number;
3. in the box – do not delete electronic memory (no removable electronic memory block or fiscal memory block) or the sum total of memory pointer;
4, 5 and 6 in box-registered transaction total breakdown by type of payment (cash, non-cash, and with other current receipts);
7. box – the total amount of transactions registered;
8, 9, 10, 11, 12 and 13 in box-days calculation of revenue separately registered a total breakdown of transactions by individual cash register or cash system departments, such as the reversed transaction (for mistakenly printed receipt, back to atdotaj goods or services cancelled) the total amount of transactions total amount issued (such as bulk purchases or amounts paid to customers who use payment cards) and value added tax (hereinafter VAT) amount;
14-days in box (Z period) total revenue, increased or reduced by the individual chapters of the registered column totals if they increased or reduced the actual revenue of the day;
15. not subject to VAT in the box – the total amount of transactions;
16. the box – subject to VAT 0% of the total amount of transactions;
17. box – with the law "on value added tax" VAT rate corresponding to the taxable amount of the transactions without VAT;
18. the box according to the sales tax amount;
19. box – with the law "on value added tax" VAT rate corresponding to the taxable amount of the transactions without VAT;
20. box-the corresponding SALES TAX amount;
21. in box-registration of the registered transactions and cash box or revenue counter (vending machine) inserted into the cash sum in Exchange;
22. in box-registered and from money boxes or revenue meter (vending machine) removed and or bank deposit or the amount of money transferred to the inkasator;
23. aisle-registered and from money boxes or revenue meter (vending machine) removed the cash amount that Z is not on the printout report lodged on or bank or passed inkasator;
24. the money in the box-sizing (Z period) at the end-the amount of money in accordance with the established procedure, which the next day (Z at the beginning of the reporting period) are recorded as cash box or revenue counter (vending machine) inserted into the exchange of money;
25 and 26 in box-the cash register, cash register system, specialized equipment for operating the device or service representative of the date and time of the call;
27. in box-cashier's signature of the operator, the accuracy of information provided and transcript.
2. Printed Z reports chronologically, pastes the individual journal pages or if the log is prepared electronically,-Z report. "
36. Express to annex 2 table "currency counting register" 3. aisle's name as follows: "currency amount" received.
37. Replace annex 2. "part of the order in which you want to fill the cash register (the system's) journal currency purchase and sale transactions" in paragraph 4, the explanation of the aisle 3, the words "in addition to the amount of received" with the words "the amount received.
38. The deletion of annex 2 "part of the order in which you want to fill the cash register (the system's) journal currency purchase and sale transactions" in paragraph 4, the words in the explanation box 14 "which".
39. Replace annex 7, the words "portable" with electronic journal (the fold) with the words "that the journal's media".
40. Make 7. row 4 of the annex by the following: "4. the paper Strip and its winding mechanism and uztvērējmehānism or electronic data storage, storage and control equipment (hereinafter referred to as the electronic strip), KS 41." express 10. Annex 7 line as follows: "10."
Journal of media storage units provide storage capacity of not less than 400 cash checks the information storage and conservation to Z review the journal's print media "42. Deletion of annex 7 in row 12, the words" the authority ".
43. To supplement annex 7 with 51, 51.1, 51.2, 51.3.., 51.4, 52, 52.1, 52.2, 53, 53.1 53.2 53.3.,.,, 53.4, 54, 54.1, 54.2, 54.3..,., 55, 55.1 54.4., 55.2, 55.3 and 56. line by the following: "51.
Electronic strip meets the following requirements: that, KS 51.1.
It is unchangeable in the electronic journal of memory management that ensures data autonomously recording, conservation and storage of electronic journal's memory in ascending order that KS 51.2.
It is against editing and deletion of information in the electronic journal of protected memory 51.3.
the data array is stored in electronic media that KS 51.4.
It calculates a checksum for the Z report period using the CRC32 (IEEE 802.3) of the polynomial (x 32 + x 26 + x 16 + x 12 + x23 + x22 + x 11 + x 10 + x 8 + x 7 + x 5 + x 4 + x 2 + x + 1), KS 52.
Cash register and cash register system with electronic journal are equipped with: KS, 52.1.
to edit and delete the electronic journal of protected memory, which provides the capacity to be accumulated and stored for not less than three years of information that KS 52.2.
unchangeable in the electronic journal of memory management that ensures data autonomously recording, conservation and storage in ascending order in the memory of the electronic journal, KS 53.
Cash register and cash register system with electronic journal providing: that, KS 53.1.
the electronic journal of the Z report period calculated checksum recording the cash register not removable electronic memory and the system's fiscal memory and display the next day (period) Z report at the date (period) that you print the report, Z KS 53.2.

all the printed receipt, X, and Z property review report (except for the cash register or cash system user name (a natural person – given name, surname), taxpayer registration code (with the value added tax-taxable person-State revenue service assigned with value added tax-taxable persons) and legal address (physical person – the declared place of residence), the station's name and address) accurate recording, saving, and hoarding the cash register and the system's electronic journal simultaneously with a receipt , X and Z report to print reports that KS 53.3.
the system's fiscal memory block and placed the cash register in the electronic journal of memory and the accumulated data read with the help of the media and the media, as well as the identification of the computer display (screen) and printing in standard text format that KS 53.4.
electronic journal data retention of external storage device located outside the system's fiscal memory block and the cash register that holds the memory of the electronic journal, KS 54.
The external storage device supports: 54.1, KS.
electronic journal of data retention at the receipt, X and Z print reports reports that KS 54.2.
data storage in text file format, by the electronic journal of the checksum of the forming date of eight figures (the first four numbers of the year in the next two month, the last two-day) and report number Z that KS 54.3.
the electronic journal of each data storage in a separate file in the directory or in a separate data store that KS 54.4.
electronic journal of stored data display of the computer display (screen) and printing in standard text format that KS 55.
Control mechanism that automatically blocks the cash register and the cash system with electronic journal in the job if: 55.1.
unlock the electronic strip or found the program memory of the electronic journal management or electronic journal of memory error that KS 55.2.
fiscal memory or removable electronic memory, or the memory of the electronic journal is completely filled, KS 55.3.
the electronic journal of the calculated checksum for the previous day (period) for the reporting period that Z was saved in the system's fiscal memory unit or insert in the cash register's memory, electronic journal differs from the external memory device, the stored checksum that KS 56.
Cash register, cash register system, a specialized device or equipment can be connected with the following additional devices: ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ___, KS, KS, KS, AD in the SLEEP of TA, the SO-CALLED ' 44. Replace the introductory paragraph of Annex 8 of the text _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ "(the State revenue service territorial institution)" with the words "State revenue".
Prime Minister v. dombrovsky Finance Minister e. Repše Editorial Note: rules shall enter into force on 10 September 2009.