The Saeima has adopted and the President promulgated the following laws: the law on value added tax in the value added tax Act (Latvian journal, 2012, 2013, 197 No; 27, 194, 232, 237. No; No 123; by 2014, 2015, 42, 248, 251. no; 2016, no 120) follows: 1. Replace article 1, point 10, the number "with" 15.00 "14.23." 2. Replace article 49, paragraph 1, third paragraph, the number "with" the number "35.57 35.00". 3. Replace article 64, first paragraph, the number "4" with the number "350 355 700 000". 4. in article 65: replace paragraph 6 of the first paragraph "a" figure "in subparagraph 14 220" with the number "200" 14; Replace paragraph 6 of the first paragraph of point "b" number "with" the number "285 284 570 000". 5. Replace the fourth subparagraph of article 84 of the numbers and the words "and article 143.1 143.2" with numbers and words ", and in article 143.1 143.2 143.3". 6. Replace article 85 of the fifth subparagraph of paragraph 2, the figure "710" with the number "700". 7. Replace article 92, first paragraph, point 6 of the numbers and the words "and article 143.1 143.2" with numbers and the words "and article 143.1, 143.2 143.3". 8. Replace the seventh subparagraph of article 94, the number "71143.59" with the number "70 000". 9. Replace article 97 in the fifth part of the numbers and the words "and article 143.1 143.2" with numbers and the words "and article 143.1, 143.2 143.3". 10. Express 1.1 article 100, the second, third, fourth and fifth paragraph as follows: "(11) the State budget due to the amount of tax as input tax is not deductible for tax in full amount for: 1) a lightweight passenger car purchases, rental and importation of which the number of seating positions, excluding the driver's seat, not more than eight seats, or a truck with a full mass up to 3000 kg/purchase, lease and importation, which is registered as the trucks that are more than three seats (including the driver) If the car conforms to corporate income tax in the laws regulating the stated value of the representative vehicle; 2) costs associated with the parts referred to in point 1 is car maintenance (including the cost of such a car repair and fuel acquisition). (2) From the State budget due to the amount of tax as input tax is not deductible in 50 percent of the tax on purchased, leased or imported light passenger car, of which the number of seating positions, excluding the driver's seat, not more than eight seats and that no part of this article 1.1 in paragraph 1 as well as with such cars, the car maintenance costs, including costs for car repair and fuel purchase. (3) this article 1.1 and the second part does not extend to cases where: 1) registered taxable person acquires, leases, or import the car the following taxable transactions: a) for the carriage of passengers for reward, including taxi services, b) car rental services, c) car sales or purchase transactions, payment (d)) the provision of services, e) driving skills training, f) security services; 2) the car is operating the vehicle; 3) car is used for an authorized car dealer demo cars; 4) car is used in taxable transactions. (4) in order to demonstrate compliance with the third part of this article 4 of the above condition, registered taxable person sorts through the pursuit of economic activities related a journey, using route control system — a machine that captures global positioning system (GPS) satellite raidīto signals and determines the car's coordinates in real time and place. If the company paid for the car light vehicle tax, the taxable person registered with the conduct of the economic activities related to the accounting of the trips organized by a company of light vehicle tax regulatory laws as well as the Organization of light vehicle tax laws governing car is declared by the driver of the vehicle and the national register. (5) As input tax is deductible for tax invoices in the amount of tax on specified referred to in the third subparagraph the car fuel acquisition costs based on the actual number of kilometres travelled and up to the izgatavotājrūpnīc city cycle fuel consumption of more than 20 percent. " 11. Replace article 101, first paragraph, the number "71143.59" with the number "70 000". 12. Article 105: replace the first and in the third paragraph, the number "426.86" with the number "430"; off the seventh and tenth; turn off the twelfth paragraph, the words "or" seventh ". 13. Article 109: replace the fifth subparagraph in paragraph 2, the figure "1422.87" with the number "1500"; replace the fifth subparagraph of paragraph 3 "142.29" with the number "150"; replace the fifth subparagraph of paragraph 4, the numbers and the words "and article 143.1 143.2" with numbers and words ", and in article 143.1 143.2 143.3"; replace the fifth subparagraph of paragraph 5 "11382.97" with the number "5000". 14. in article 115: make the second and the third part as follows: "(2) the tax is the tax period is one calendar month and such tax tax period is retained for six calendar months, if a registered taxable person is established in the tax year the State revenue service value added tax register. (3) the tax period is the tax for one quarter registered taxable person who does not meet the first or second subparagraph. "; express the fifth and sixth the following: "(5) If a registered taxable person who, in accordance with the third paragraph of this article, the tax period is one quarter, carried out the transactions referred to in the first subparagraph of this article 2, point 3 or 4, or its taxation year during the taxable transaction value exceeding 50 000 euros, registered taxable person for this tax period is one calendar month and it is saved until the end of the taxation year. (6) The tax period changes registered taxable person shall inform the State revenue service, if the period has to change: 1) from the quarter moon, submitting tax returns for January; 2) from month to quarter — submitting a notification to the tax year January 31; 3) from the quarter to month of the tax year in the fifth subparagraph of this article, in these cases, submitting tax returns for the month, which are being implemented in the fifth subparagraph of this article. "; Add to article 6.1 of part the following wording: "(61) in the second part of this article that person changes the tax period on one quarter, if it does not meet the first part of this article and is six calendar months since registration in the State revenue service value added tax register by submitting a notice to the 7th calendar month of the twentieth date."; replace the words "eighth half calendar year" with the words "one quarter". 15. off 116. the second paragraph of article 4. 16. Replace article 118 in the eighth paragraph, the words "taxation period" with the words "calendar month". 17. Replace article 124 the fifth part numbers and the words "and article 143.1 143.2" with numbers and the words "and article 143.1, 143.2 143.3". 18. Article 126: replace paragraph 1 of the second paragraph, the number "143" by the number "150"; replace the fourth subparagraph, the number "29" with the number "30". 19. Replace article 129 of the third part numbers and the words "or article 143.1 143.2" with numbers and the words "or article 143.1, 143.2 143.3". 20. Article 135 of the off the seventh and eighth. 21. Replace article 137 of the tenth paragraph, the words "in June, the second quarter or the first half of" with the words "June or the second quarter". 22. To supplement the law with article 143.3 as follows: "article 143.3. A special tax mode raw precious metal, precious metal alloys and metal clad with precious metal deliveries (1) a tax on the second part of the supply of goods made domestically, the State budget pays the consignee, if the supplier and the recipient of the goods is registered taxable persons. (2) the first paragraph of this article shall apply to the procedure for the supply of the following goods: 1) rough precious metals and semi-finished products, if they are not covered under this law, article 139 of the special tax regime for transactions in investment gold; 2) rough precious metal alloys and semi-finished products; 3) rough clad with precious metals and semi-finished products; 4) of precious metal or of metal clad with precious metal scrap and debris. (3) in the second part, the supplier of the goods referred to in the statement of the consignee of the tax bill, which specifies the value of the goods delivered without tax. (4) in the second part of the goods referred to in the recipient pays the supplier of the goods tax invoice value of the goods. (5) in the second part of the recipient of the goods referred to in the received items paid via cashless settlements. " 23. the transitional provisions be supplemented with 27 and 28 of the following paragraph: "the Law Amendment 27 Article 105 in the first and third part in respect of the said amount of money rounding is applicable to lost debts incurred starting with January 1, 2017. 28. the agricultural output of the processor until 2017 February 1, submitted to the State revenue report for 2016 from each specific agricultural products received by farmers and specifying the following information: 1) the agricultural output of the processor's name, registration number, the State revenue service value added tax register and the legal address; 2 the name of the farmer) registration code (natural person: name, surname, personal code) and a legal address (physical person — declared place of residence); 3) received agricultural products and unit price; 4) tax year from any particular farmer received the total amount of agricultural production and overall value. " The law shall enter into force on January 1, 2017. The Parliament adopted the law in 2016, 23 November. The President r. vējonis Riga 2016 December 10