The Saeima has adopted and the President issued the following law: amendments to the law "About taxes and duties" make law "About taxes and duties" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1995, nr. 7; 1996, no. 15; 1997, no. 24; 1998, 2, 18, 22, 24 no; 1999; 2000, no. 24, no. 11; 2001, 3, 8, 12 no, 2, 2002; 22 no, 2, 6; 2003. , 8, 15, 22 No.; 2004, no. 9; in 2005, 2., no. 11; 2006, 1, 9, 13, 20, 24 no; 2007, 3., 7., no. 12; 2008, 1., 6., no. 13; 2009, 2, 11, 13, 15, no; Latvian journal, 2009, 200, 205. no; 2010, 91, 101, 131, 151, 157.., 178, 183, 206. no; 2011, 68, 80, 85, 169. no; 2012, 24, 50, 56, 109, 157, 186, 199, no. 203; 2013, 61, 92, 187, 194, 232. no; 2014, 6, 51, 119, 204, 189, 220, 214,. 257. no; 2015, 29, 68, 118, 190, 208.230, 245, 248, 251, no; 2016, 2., no. 91) the amendments are as follows: 1. Article 1: to make 24. the third sentence by the following: "The Department also considered Web site or mobile application that is deployed to the marketing of goods or services and order-taking or acquisition system, order system, or billing system."; Add to article 33 the following: "33) payment service provider, the payment service provider, established payment services and electronic cash law 2 of the second paragraph of article 2, 3, 4, 7 and 8, which is not a credit institution, and which include non-cash charges." 2. Turn off at 11. the second paragraph of article 59. 3. in article 15: make the first part of paragraph 4 by the following: "4) tax calculation accuracy the showing of store financial and operating income and expenses supporting justification documents and other proof of operation (including any electronic or paper document-based information, which affects tax calculations and installments) until the day when they needed to meet requirements for the operation of economic and financial developments of traceability but not less than five years. With this obligation, the taxpayer shall respect the other person's right to privacy and data protection of individuals; " Add to the first paragraph of point 4.1 of the following wording: "41) tax control measures to provide tax authorities authorised representative access to any electronic or paper form held by the economic activity related information and media, located in the place of business, if the media contains information about the taxpayer's economic activity, as well as enable the tax authorities of the relevant media read the control measures required by economic activity related data;" to supplement the first part with the following paragraph 16: "16) to provide the tax authorities authorised representative access to the taxpayer's electronically processed or stored information related to the internet the taxable transactions [including the purchase of goods or service transaction and the order confirmation with the payment and payment services with e-lists, with information related to the internet (internet protocol address, domain of the URu.tml.) , and any other information related to the internet the taxable transactions, economic activities and the possibility of tax] of the administration of the control action to be read from the data carrier with the necessary economic activity related data. If the data is protected by using a password, encryption, or other logical kriptēšan, the taxpayer shall submit electronically to the tax authority the information necessary for data access and use (for example, cryptographic keys). "; to supplement the article with the sixth, seventh and eighth as follows: "(6) Internet ad insertion service provider by the State revenue service's receipt of the request is obliged to provide any information in its possession about the taxpayers, who are using the internet advert insertion services, placed advertisements, and advertisements have been deployed. (7) the payment service provider of the State revenue service after receipt of the request is obliged to provide information on transactions made through the payment service provider. In applying this rule, the payment service provider is obliged to provide information which it holds in accordance with laws and regulations. (8) mobile applications and internet service provider or an online service provider of point of sale, through which taxpayers are offering goods or services, at the request of the State revenue service are required to provide their information on taxpayers who offer goods or services through the services, as well as information on taxable goods or services. " 4. To supplement the law with article 15.3 as follows: "article 15.3. Taxpayer's duty to identify themselves by offering goods or services on the internet the taxpayer, through economic activities and offering a product or service on the internet, in addition to the information society services act, article 4, the information referred to in the first paragraph of the website on which the economic activity is carried out, specify the following information: 1) economic activity actual address or location (website, mobile app URu.tml.); 2) natural person – fiscal code second part. " 5. Supplement article 16 with the following paragraph 13: "13) submit (not more than once a month) to State revenue service application on the account to which are credited to the taxpayer's wages, it treated as payments or other payments that apply the recovery going." 6. in article 18, first paragraph: turn 17 and 18; Add to part with 26 and 27 the following: 26) to assess "from the enterprise register of the Republic of Latvia received information of the applications submitted for the purpose of commercial register records and 10 working days from the date of receipt of that information to give an opinion, indicating the State revenue service, the information of the legal entities in tax risks. The procedures are provided in the internal revenue service and the State enterprise register of the Republic of Latvia in the mutual exchange of information on applications lodged its entry in the commercial, and the regularity of information to be determined by the interdepartmental agreements; 27) regularly provide top level domain "." en "registry information about the holder: (a)) domain names that use rights registered taxpayers who intended to make tax audit (audit), b) domain names that use rights the taxpayer has transferred the use other taxable person who expected to take tax audit (the audit)." 7. To supplement the law with article 18.2 as follows: "article 18.2. The State revenue service duties in relation to the non-contentious procedures commenced recovery to the debtor's funds (1) the State revenue service in part two of this article certain specific orders, notify the credit institution or payment service provider, in which the taxpayer has a bank account, for which the existence of the credit institution or payment service provider has announced the State revenue laws. (2) the State revenue service announces the following mandatory enforceable orders: 1) order for tax billing operation partial or full suspension; 2) order for the seizure of funds; 3) order for the transfer of funds; 4) order enforceable or its clarification of the size of funds provided for by this part 1, 2, and 3. the order provided for in paragraph 1, or of previously reported order cancellations. (3) the State revenue service order shall specify the person's identification data (for a natural person: name, surname and personal code or date of birth; the legal person, the name and registration number), order number, as well as: 1) if communicated to the second paragraph of this article, paragraph 1 of the order set out in the order the stop-settlement operations to be carried out, indicating the size of the (partially or fully) and the date and number of the decision on the basis of which the adoption of this order; 2) if the notify of the second paragraph of this article, paragraph 2 set out in the order, the order to seize the money — funds, indicating the amount of money the attachable, the amount recovered, the amount of money that is saved is the natural persons in civil law in paragraph 3 of annex 1 to the extent laid down in respect of the debtor, the State budget revenue account number (account number) for the Treasury, to which the funds are transferred, and the date and number of the decision on the basis of which the adoption of this order; 3) if the notify of the second paragraph of this article, paragraph 3 of the order set out in the payment identification,-order number that the funds were seized, or the date and number of the decision on the basis of which the adoption of this order, and at least one of the following: (a)) transfer funds, indicating the recovery of money payable and the amount of State budget revenue account number (account number) for the Treasury, to which the transferred funds, b) transfer funds as soon as they are received in taxpayer accounts, up to the completion of the order, stating the total amount of money funds and the State budget revenue account number (account number) for the Treasury, to which the transferred funds, c) release of the liens of funds that retained the natural persons according to the law of civil procedure 1. paragraph 3 of the annex, indicating the amount of money, d) to the second paragraph of this article, paragraph 3 of the order established in the completion of the liens of the save the money that you want to use the natural persons according to annex 1 of the Civil Procedure Act (3) in respect of a debtor once per month, stating the amount of funds, e) release of liens on funds in excess of the amount of the funds transferred for recovery; 4) if communicated to the second part of this article in the order specified in paragraph 4, shall order to specify the extent of the funds or to refine or to cancel an action, specifying the amount and the order number that is updated or canceled. (4) the third paragraph of this article, paragraph 2 and paragraph 3, "c" and "d" the obligations laid down in point — to save the natural persons funds of the Civil Procedure Act 1 paragraph 3 of the annex to the extent laid down in respect of the debtor — notify one of the institutions or of one of the payment service providers (by the State revenue service — at random), which related to the specific subject of this article izpilddokument second subparagraph in order to If up to the date of adoption of the Ordinance have been received by the taxpayer on account of the application in which the taxpayer is credited for payments that apply the recovery going. (5) the State revenue service collects the information you specify in connection with the second part of this article in the order set out in paragraph 2, the notices provided on implementation, and not later than seven working days after the date of notification of the order sent to the credit institutions and payment service providers in order for the transfer of funds. (6) the State revenue service in the second part of this article in specific orders to notify and receive notifications about your order (hereinafter referred to as the exchange of data) in one of the following types of Exchange data: 1) electronically through the State regional development agency in the national information system savietotāj; 2) encrypted using electronic mail. (7) in preparing the second part of this article set out in the order, as well as specifying the amount of damages or the attachable, State revenue service controls to credit institutions and payment service providers to request the amount of money not to exceed the amount of the debt to cover the required margin. If an order for the transfer of funds from several credit institutions and payment service providers to transfer the total amount of funds has exceeded the amount recovered by the State revenue service within 10 working days from the date when the State budget revenue in the Treasury account is credited an amount that exceeds the amount recovered, it repaid it or redirecting overdue tax payments. (8) if the taxpayer has not informed the State revenue service on their account in a credit institution or to the payment service provider, which is credited to income, it treated as payments or other payments that apply restrictions on the performance of the drive, and in accordance with the order for the transfer of funds to the State budget revenue in the Treasury account is credited to the funds, which are operated in accordance with the laws and regulations are not subjected to the the taxpayer, not later than one month from the date on which the funds are credited to the Government revenue account in the Treasury, is entitled to submit an application for the refund, application adding a claim supporting documents. In this case, the State revenue service no later than 15 working days after the taxpayer's receipt of the application, the taxpayer reimbursed the State budget revenue in the Treasury account funds of funds, if it is established that, in accordance with the laws and regulations they are subjected in the recovery. (9) the cabinet shall determine the order in which the State revenue service announces the second part of this article, certain orders and receive notification of that order with the sixth paragraph 1, specified in the data exchange. The Cabinet of Ministers shall determine the order in which the State revenue service announces the second part of this article, certain orders and receive notification of that order with the sixth paragraph 2 defined data exchange. (10) the second part of this article in the order announced by using the sixth part of this article, paragraph 1 specific types of data exchange, be deemed to have been notified when it placed in the State regional development agency national information system savietotāj. The second part of this article in the order announced by using the sixth part of this article paragraph 2 defined data exchange, be deemed to have been notified when sent by electronic mail. 8. in article 22.2: put the name of the article as follows: "article 22.2. Provision of information to the State Revenue Department for suspicious transactions, as well as other transactions "; make the first part of the first sentence the following wording: "the Crime of money laundering and terrorist financing Prevention Act subject (subject) obliged, finding a suspicious transaction to the crime of money laundering and terrorist financing Prevention Act, are to report immediately to the State revenue service on the person of residence (registration) in the country is the Republic of Latvia, the suspicious transaction, which features fall into at least one of the third part of this article the following signs of suspicion in the tax area."; Add to article 1.1 part as follows: "(11) a sworn notary as a subject has an additional obligation to submit a report to the State revenue service also for each case heir, submitting a list of inheritable property assets assessment, heritage mass composed by untracked in movable property (including cash), whose rating exceeds 15 000 euro."; replace the fifth subparagraph in paragraph 2, the words "credit or payment service provider" with the word "subject"; replace the fifth subparagraph in paragraph 3, the words "credit institution or payment service provider" with the word "subject"; Add to sixth after the words "suspicious transactions" with the words "and the number and part 1.1 of this article relating to the register of movable property not (including cash) succession"; to complement the seventh subparagraph after the word "transactions" with the words "and the other information referred to in this article"; replace the eighth and eleventh paragraph, the words "credit institution and payment service provider" by the word "holder". Add to tenth after the words "first" of this article with name and number "and 1.1". 9. in article 24: a supplement for the first part of paragraph 11 with the following: "11) split the intervals for a period of up to one year from the date of submission of the declaration specified in the tax charges which have led to the clarification of the Declaration, those taxpayers who make clarifications or lodged tax return submission with a request to correct before the customs declaration received notice for the tax administration tax audit (audit). Taxpayer motivated application to the tax administration shall be accompanied by the Declaration of specified or the application, which asks the good customs declaration. "; replace the introductory paragraph of part 1.1 name and the number "3." and with numbers and the word "3 and 11."; replace the seventh part numbers and the words "1 and 3, 7 and 8" with numbers and the word "1, 3, 7, 8 and 11."; Add to part after a number of "9.1 1." with a name and a number "and" 11. 10. in article 26: to make the third part (1) of the following: "1) State revenue service with the order for the transfer of funds to the cash-operated turning to taxpayer account in a credit institution or an account opened at a payment service provider. Before that order of preparation of the State revenue service sends the order for the seizure of funds. If the debtor has only one account or open an account, for which the existence of the credit institution or the payment service provider of the State revenue service after the seizure of the funds, or if in connection with the collection of other failed previously announced order for transfers of funds, the State revenue service can instantly send an order for transfer of funds. If the taxpayer does not have a cash account, orders, as soon as the cash account (accounts) receivable. As long as the order is not executed, funds from accounts for other purposes does not issue; " Supplement third with 1.1 as follows: ' 11) Municipal Council appointed officials or bodies set up by the order of transfer of funds to the cash-operated turning to taxpayer account in a credit institution or an account opened at a payment service provider. Municipal Council appointed officials or authorities established order on the transfer of funds is required. If the taxpayer is not cash in the account, the order for the execution of transfers of funds as soon as funds account (accounts) receivable. While the Municipal Council appointed officials or authorities established order on the transfer of funds is not met, the funds from that account for any other purpose shall not be issued. If orders for the transfer of funds by a number of tax administration, the first complete before submitting the order. Municipal Council appointed officials or authorities established order for transfers of funds the recipient shall inform the taxpayer about it; "; replace the third subparagraph of paragraph 3, the words "collection of" with the words "in order for the transfer of funds"; make part of the 11th the fourth sentence as follows: "from the day the tax authority has taken a decision on overdue tax payments voluntary enforcement laid down in the principal sum of the amount of the tax is calculated on the party from article 29 of this law the second part set in late on a daily basis throughout the period of delay. '; adding to the eleventh part with the following sentence: "If the tax administration in accordance with the thirteenth part of this article is lifted on overdue tax payments voluntary execution, the principal sum is not paid by the restored late in full from the date of the decision on overdue tax payments voluntary." 11. in article 26.1: replace the words "collection in part 1.1 of the task" (fold) with the words "order on the transfer of funds" (fold); Replace in the second sentence of part 1.1 "opened by any legal person, who is not a credit institution, and which business activities include non-cash charges" with the words "open to the payment services provider"; Add to article 3.2 of the following paragraph: "(32) the State revenue service is entitled to apply the prohibition on the disposal of the vehicle, taking the tax administration measures of the Highway Traffic Act article the eleventh case referred." 12. Article 29: Supplement to the fourth subparagraph of paragraph 1 after the number and the word "the" in article 24 by the words and the number "or the eleventh subparagraph of article 26; replace the seventh paragraph, the words "overdue payment (principal sum)" with the words "about two-fifths of the overdue payment (principal sum) about". 13. Add to article 30 of the eighth by the following: "(7) the natural persons who do not carry out an economic activity, are not allowed to make a cash transaction amount exceeding eur 7200 (regardless of whether the transaction occurs in a single operation or in several operations)." 14. Article 34: off fifth (2); to supplement the article with the sixth part as follows: "(6) in the first subparagraph and second subparagraph, points 2 and 3 in the cases referred to, after receiving the order of the tax administration on the taxpayer's current operation partial or full suspension, a credit institution or payment service provider stops issuing and money transfers performed from the taxpayer's account until you receive the tax administrations concerned in order for the order for tax billing operation partial or full suspension of all or part of the cancellation or a judicial decision." 15. the sixth paragraph of article 34.1: express the following paragraph 5: "5) gives credit or payment service providers orders for tax billing operation partial or full suspension;"; Add to part with point 7 by the following: ' 7) send a request to the top-level domain "." holder of the register on the lv domain name off. "
16. To supplement the law with 21.4 and 34.5 article as follows: "article 21.4. Unlock a domain name and hosting service termination (stopping) legislation, in cases of infringement (1) the State revenue service has the right to decide on the domain name off if makes one of the following circumstances: 1) taxpayer Web site uses an unregistered economic activity economic environment of Latvia; 2) non-resident (foreign merchant) Web site uses the Latvian economic environment, and in accordance with the laws and the formation of permanent representation, but it is not registered or do not have permanent representation in the commercial register a branch; 3) taxpayer uses the Web site to perform an economic activity economic environment of Latvia and are not registered by the website as a unit; 4) are not complied with any of this law, the requirements of article 15.3;  5) the taxpayer has halted economic activity in accordance with article 34.1 of this law, when a Web site is a unit of this law, article 1, paragraph 24. (2) the State revenue service within five working days after the first paragraph of this article of the infringement finding writing warns taxpayers about unlocking a domain name, unless it is established in the first subparagraph of paragraph 4 (failure to comply with any of the requirements of article 9.5 of the Act) or referred to in paragraph 5. (3) within five working days after the first part of this article (4) (failure to comply with any of the requirements of article 9.5 of the Act) or referred to in paragraph 5 of the statement of the State revenue service shall decide on the domain name off. (4) the State revenue service shall decide on the domain name off the 15-day period following that referred to in the second paragraph of article written warning notification, if the taxpayer has not prevented breaches specified therein. (5) the first paragraph of this article with the purpose of carrying out economic activity economic environment of Latvia understands the economic activity as a result of which the economic operator occurs or may occur in the obligation to pay the tax in the Republic of Latvia. (6) After the first paragraph of this article the decision, subject to the second, third and fourth paragraph of these conditions, the State revenue service officer of the law in the order sent to the top level domain "." en "to the holder of the Register request for the State revenue service accepted the decision. (7) the top-level domain "." en "holder of the register within five working days after the request of the State revenue service provides the receipt of a given domain name off. (8) decision on unlocking the domain name enters into force at the time of its adoption. The State revenue service within five working days after the decision and send the request to the top-level domain "." en "to the holder of the register are published on the website https://www.vid.gov.lv/information on the disconnected domain names. (9) If a taxable person contests the decision of the domain name off, the State revenue service examine the taxpayer's application and within five working days after receipt of the application, shall take a decision. The application shall not suspend the execution of the contested decision. (10) the decision on the appeal against disconnection of a domain name shall not suspend the execution. (11) if the taxpayer has prevented the State revenue service's decision on the domain name off those irregularities and submit the application to the State revenue service on prevention of irregularities, the State revenue service within three working days after the date of receipt of the application and the inspection shall take a decision on the renewal of the domain name, send the top level domain "." en "to the holder of an appropriate request to the registry, as well as published on the website https://www.vid.gov.lv/information about domain name renewals. Decision on the renewal of the domain name shall enter into force at the time of its adoption. The draft decision or appeal shall not suspend the execution of the contested decision. Top level domain "." en "holder of the register within five working days of the receipt of the request of the State revenue service for domain name renewal, renew the domain name operation. (12) in order to prevent in the first paragraph of this article, certain irregularities, the State revenue service in addition to the right to decide on the domain name off also implemented the function of supervisory authority of information society services within the meaning of the Act and other legislation. (13) in implementing the twelfth part of this article, the rights, the State revenue service has the right to take a decision on the hosting service suspension (suspension) Web site, which is found in the first part of this law in breach and take the information society services act actions for the implementation of this decision, subject to the second, third and fourth paragraph of these conditions. (14) the decision on the hosting service (suspension) or opposition appeal shall not suspend the execution. (15) if the taxpayer has prevented the State revenue service the decision on the hosting service (stop) the irregularities and submit the application for the prevention of irregularities, the State revenue service within three working days after the date of receipt of the application and the inspection shall take a decision on the hosting service stop (stop).
34.5 article. The right to use the domain name transfer restriction in connection with a tax audit (audit) (1) the State revenue service has the right to take a decision on barring the right to use the domain name transfer: 1) the taxpayer who intended to carry out tax audits (audit) and who have expressed a desire to transfer the domain name to use rights to another taxable person; 2) the taxpayer who the domain name usage rights in the use of the other betrayed the taxpayer intended to make tax audit (audit) if the right to use the domain name holder has expressed a desire to put the domain name usage rights to another taxpayer. (2) the top-level domain "." en "to the holder upon the register referred to in the first paragraph of the taxpayer's application for the right to use a domain name transfer, is obliged to suspend the right to use the domain name transfer and send the State revenue service request for permission, or the right to use the domain name transfers. (3) received from the top level domain "." lv "on request of the holder of the register referred to in the first paragraph of the taxpayer's desire to put the domain name usage rights to another taxable person, the State Revenue Service assessed the information available to it and within seven working days of the decision to impose a restriction on the use of the domain name transfer or permit the use of a domain name transfer to another taxpayer. (4) the State revenue service working days during one taxable person shall notify the decision, while the top level domain "." en "to the holder of the register: a request to impose a restriction on the use of the domain name or transfer the request to allow the use of a domain name transfer to another taxpayer. (5) the top-level domain "." en "registry holder shall ensure that the restriction imposed on the use of the domain name transfer is valid up to the date of the receipt of the request of the State revenue service on the use of the domain name transfer restriction. (6) the State revenue service's decision on barring or permission to use the domain name for the transfer of rights takes effect at the time of its adoption. (7) If a taxpayer disputes the decision on barring the right to use the domain name transfers, the State revenue service examine the taxpayer's application and within five working days after receipt of the application, shall take a decision. The application shall not suspend the execution of the contested decision. (8) decision on barring the right to use the domain name transfer appeal shall not suspend the execution. (9) the taxpayer after the decision on tax audit (audit) the entry into force of the results is entitled to submit an application to the State revenue service with a request that it take a decision on the use of the domain name transfer barring cancellation, if the taxpayer does not have tax debt. " 17. off chapter IX "the exchange of information on savings income '. 18. Replace article 61 of the third subparagraph of paragraph 2, the words "any other legal entities, which are not credit institutions and businesses which include non-cash charges" with the words "to the payment services provider". 19. To supplement the law with such chapter XIII: "chapter XIII main liability of person who works on a subcontractor that employed workers in a public works contract or works contract execution article 102. The main performer of the works within the meaning of this chapter, the main operator of the works is the provider of the works entered into a public works contract with a Subscriber public procurement law or of the works contract with the public service public service provider procurement law and a separate public works contract or works contract (works contracts) part passes execution to the subcontractor and is obliged to execute the works contract.
Article 103. The meaning of this chapter the subcontractor, the subcontractor is the main operator of the works contracted person or turn its hired person (except a construction developer and operator of the autoruzraudzīb), which is carrying out work on the building site of the execution of the contract works.
Article 104. Liability for the purposes of this chapter, the liability is the main operator of the works of monthly State social security payment payment for subcontractor workers exposed for social insurance in Latvia and the active site in the works contract.
Article 105. Liability calculation, payment and accounting procedures (1) the liability is to be calculated for each subcontractor workers employed in the construction of the main operator of the site, once a month for the work done in the previous month. (2) liability for each subcontractor workers employed in the construction of the main operator of the site, is calculated by multiplying each subcontractor's worker's actual hours worked in construction for the main site, with each worker's hourly rate and with the law on State social insurance, the national social security payment rate of the worker and the employer, subject to State social insurance, of which the worker is insured. Each worker's hourly rate is calculated based on the national minimum monthly wage and the normal number of hours of working time per month. (3) the main performer of the works once a month for the previous month and of the work carried out until next month to submit State 20 date revenue report on liability. (4) the cabinet shall determine the liability statement of particulars, the order in which the report will be submitted to the State revenue service, and the order in which the subcontractor regarding the report on the liability of the information relating to the subcontractor's workers. (5) the third part of this article in this review of the liability of the State revenue service securities deposited the cash accounting to report on account of liability of the security lodged 20. date. (6) the main construction contractor liability for each subcontractor workers employed in the construction of the main operator of the site shall be calculated and paid as well as referred to in the third subparagraph shall submit the accounts until you reach agreement with the subcontractor on the job site specified in the applicable national social security payment. (7) liability after transfer of deposited cash accounting account State revenue service within five working days including special budget account and the State revenue service information system to apply and held as subcontractors carried out State social security payments. (8) the liability that applied as subcontractors carried out State social security payments, the subcontractor may use future State social insurance compulsory contribution payments within a period of three years from the liability of the payment term. If the liability that applied as subcontractors carried out State social security payments, are not used for the following State social insurance compulsory contribution payments within a period of three years from the payment terms, liability, liability is not considered overcharge and repaid, but is not deleted. (9) if the main operator of the works is obliged to pay the liability of the subcontractor for more workers, but it won't pay the full liability of the State revenue service, the main works for the liability attributed to subcontractors of the State social insurance contributions liability proportionally to each subcontractor. (10) the late that according to this law, article 106 (1) of the liability calculated for the period of absence, pay payable to the State revenue service deposit the cash accounting account. (11) the main works for the paid late, in accordance with article 106 of the law of liability calculated for the period of delay of payment, is applied as a subcontractor to perform State social security payments.
Article 106. The liability for payment of the liability if the main operator of the works does not pay liability article 105 of this Act, the time limit specified in the fifth part: 1) it is calculated the delay money article 29 of this law provided for in the second subparagraph the amount per day of delay; 2) liability of the administration shall recover from the operator's main works in article 26 of this law. " 20. To supplement the transitional provisions 181, 182, with 183.184, 185, 186, 187, 188. and paragraph by the following: "181. Article 30 of this law referred to in the eighth cash transactions entered into before January 1, 2017, and a full or partial execution scheduled for after January 1, 2017, the settlement order variable to a non-cash payment until 1 January 2018. 182. Article 16 of this law, Amendment 13 article 18, first subparagraph in relation to 17 and 18 points off, 18.2 24 article, the first paragraph of article 11, amended article 24, 1.1, seventh and article 26 in part 9.1, third paragraph, article 26, point 1.1 of part three, article 26 of the amended eleventh part 26.1 article 1.1 article 29, in part, the fourth and the seventh subparagraph of article 34 in the fifth subparagraph, in respect of the exclusion of paragraph 2. , the sixth paragraph of article 34, the amendment in respect of article 34.1 of the sixth paragraph of part 5 of the new version of the amendment to article 61 of the third part and chapter XIII shall enter into force on 1 July 2017. 183. The Cabinet of Ministers to 2017 March 1 does this law, ninth subparagraph of article 18.2 of the provisions laid down. 184. The tax administration may issue an order that is specified in the order on behalf of the collection or on the taxpayer's current operation partial or full suspension, issued up to 30 June 2017, reported the amount of money or an executable. Such an order shall be prepared and shall notify pursuant to this law, in article 18.2 and drive referral limit laid down in the rules of law in force in the date of the order. 185. This law, article 18.2 of part 2 of the sixth and the ninth subparagraph second sentence shall cease to be in force 1 July 2019. 186. This law 18.2 sixth article 1 and 2 of the exchange of the data set in the form of the State revenue service supports data exchange with credit institutions and payment service providers with 1 July 2017. This law, article 18.2 of the sixth part 1 data exchange specified in the State revenue service is used for data exchange with credit institutions and payment service providers, which the Cabinet has been informed in advance in accordance with the procedure prescribed in the State revenue service on this law, the sixth subparagraph of article 18.2 (1) a specific kind of data exchange. This law, article 18.2 sixth paragraph 2 set out in the form of an exchange of data to 30 June 2019, according to the Cabinet of the procedures laid down by the State revenue service is used for the exchange of data with the credit institutions or providers of payment services which are not informed the State revenue service about electronic data exchange, through this law, the sixth subparagraph of article 18.2 (1) of the data set. 187. the decision on overdue tax payments voluntary execution, taken up to 30 June 2017, the principal sum contained in the calculation of the amount of money this law, article 29, second paragraph, the prescribed per each day of delay in the period up to 30 June 2017, and half of this law, article 29 of the delay provided for in the second subparagraph for each day delay period that started with the 1 July 2017. 188. If 1 July 2017 the amount of the late payment has reached or exceeded the two-fifths of the overdue payment (principal sum), about the delay calculation stopped. " 21. off informational references to the directives of the European Union 1. 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