The Saeima has adopted and the President promulgated the following laws: amended the operation of the Vehicle tax and company car vehicle tax Act make the driving of the vehicle tax and company car vehicle tax Act (Latvian journal 2010, 206. no; 2012, 59, nr. 190; 2013, 2015, 188 no; 107, nr. 248.) the following amendments: 1. Turn off the third subparagraph of article 1. 2. To replace the words "in article 1.1 size: vehicle laden mass in kg" with the words "size: carbon dioxide (CO2) emissions, the mass of the vehicle in kilograms". 3. To make article 3 by the following: ' article 3. Vehicle operation vehicle taxable taxable operation of vehicles and their drivers are in the national register, the holder specified, or, if the holder is not specified, the vehicle owner (possessor), which Latvia is registered or is established in this law, referred to in article 2 taxable vehicle or property, or in the possession of holding this law referred to in article 2 taxable vehicle in Latvia are provided with transit plates or a person whose place of residence is Latvia declared that participation in road traffic uses a foreign registered vehicle of categories M1 and N1. " 4. Article 4: Supplement to article 2.1, 2.2 and 2.3 of part as follows: "(21) operating the vehicle on the passenger car, which is equipped with an internal combustion engine or by their design is equipped with an internal combustion engine and mechanical propulsion is used as energy from the electricity stored in the vehicle or power storage equipment (e.g. battery, capacitor, flywheel or generator, etc.) and who first registered after 31 December 2008, the by applying the rate of pay, depending on the car's carbon dioxide (CO2) emissions in grams (g) per kilometre (km): 1) cars with carbon dioxide (CO2) emissions of up to 50 g per km: 0 € 2) cars with carbon dioxide (CO2) emissions from 51 g up to 95 g per km-12 euro; 3) cars with carbon dioxide (CO2) emissions from 96 to 115 g per km — 48 euro; 4) cars with carbon dioxide (CO2) emissions from 116 g to 130 g per km: 84 € 5) cars with carbon dioxide (CO2) emissions from 131 to 155 g per km: 120 Euro; 6) cars with carbon dioxide (CO2) emissions of 156 g to 175 g per km — 144 euro; 7) cars with carbon dioxide (CO2) emissions of 176 g to 200 g per km — 168 euros; 8) cars with carbon dioxide (CO2) emissions from 201 g to 250 g per km — 264 euro; 9) cars with carbon dioxide (CO2) emissions from the 251 g to 300 g per km: 408 euro; 10) cars with carbon dioxide (CO2) emissions from 301 g to 350 g per km: 552 eur; 11) cars with carbon dioxide (CO2) emissions from 351 g per km — 756 euros. (22) If this article is part of the vehicle 2.1 vehicles and their drivers in the national register no information is available on the CO2 emissions of the operation of the vehicle tax payable under the third paragraph of this article to set rates. (23) in addition to operating the vehicle tax rate, which is calculated in accordance with this law, the part is fixed 2.1 rate € 300 those passenger cars which have an engine capacity greater than 3500 cm3. "; to make the third and fourth subparagraph by the following: "(3) the operation of the vehicle on the passenger car, which is equipped with an internal combustion engine or by their design is equipped with an internal combustion engine and mechanical propulsion is used as energy from the electricity stored in the vehicle or power storage equipment (e.g. battery, capacitor, flywheel or generator) and who first registered after January 1, 2005, and for which the vehicle registration document contains information about the full mass , engine capacity and maximum power of the engine, pay, the sum of the tax rates according to the car's full weight, engine capacity and maximum power of the engine, the following extent: 1) than the full mass in kilograms (kg): (a) up to 1500 kg) — 15 euros, b) from kg to 1800 kg 1501 — 32 euro, c) from 1801 2100 kg, 55 kg to euro, d) from kg to 2600 kg 2101-70 euro 2601 e) from 3000 kg to kg-84 euro, f) from 3001 kg to 3500 kg-97 euro more than 3500 kg, g): 110 euro; 2) engine capacity (cm3): cubic (a) up to 1500 cm3): 9 euro, b from 1501 cm³ to 2 000 cm³): 23 euro, c) from 2001 to 2500 cm3 cm3-37 euro, d from 2501 to 3000 cm3 cm3): Euro 55, e from 3001 to 3500 cm3 cm3)-91) euro, f from 3501 to 4000 cm3 cm3:160 euro, g from 4001 to 5000 cm3 cm3): 228 euro over 5000 cm3, h): 297 eur; 3) on the engine's maximum power in kilowatts (kW): a) to 55 kW-9 euro, b) from 56 kW up to 92 kW-23 euro, c) from 93 kW to 37 kW-129, d € 130 kW up to 166 kW) from: 55 €, e 167 kW up to 203 kW) from: 91 € 204 kW up to f) of 240 kW-160 euro, g) from 241 kW to 300 kW: 228 euro above 300 kW, h): 297 euro. (4) the operation of the vehicle tax for passenger car, which is not mentioned in 2.1 of this article and in the third paragraph, paid in full, according to its weight amounting to 1500 kg-1) 38 euro; 2 kg to 1800 kg) from 1501-81 eur; 3) from 1801 2100 kg-137 kg to eur; 4 kg to 2600 kg from 2101): 174 € 5 kg to 3000 kg) of 2601-210 eur; 6 of 3001 kg to 3500 kg): 242 € more than 3500 kg-7) 274 to euro. " 5. Add to article 6, the first paragraph with the following paragraph 18: "18) one vehicle or property is registered, or in the possession of the holdings of the Allied staff member or his or her dependants, if this person is not a Latvian citizen or permanent resident." 6. in article 7: replace the introductory paragraph of the fourth part number and the word "50 percent" with a number and the word "25 percent"; Add to article 4.1 part as follows: "(41) on the vehicles by which the natural or legal person who inserted the field support service, the recipient of the payment database, perform load operations, vehicle operating tax costs 25 percent, subject to the following conditions: 1) if personal property registered or held one vehicle, a relief to apply if the taxable income from agricultural production last year in the submitted report or the company's last annual income declaration submitted at least 5000 Euro (not including State and received the support of the European Union agriculture and rural development); 2) If a person's property or held several vehicles registered for the first relief applies where a taxpayer's income of the agricultural production in the last annual report of the company submitted, or submitted in the last annual declaration of income of at least 5000 Euro (not including State and received European Union support for agriculture and rural development), and for each subsequent vehicle incentives apply for every 70 000 euro of revenue from agricultural production last year in the submitted report or the company's last annual income declaration submitted (not including State and received the support of the European Union Agriculture and rural development). " make the fifth part of the introductory paragraph as follows: "(5) large family as one of its members, held the property in or possession of a vehicle registered in charge of operating the vehicle tax for the corresponding calendar year 50 percent if that vehicle is registered as:"; replace the seventh paragraph, the words "or" fifth "with a number and the words" 4.1 part or fifth ". 7. To supplement the law with the chapter Ii by the following: "chapter Ii. The use of vehicles registered abroad in Latvia

9.1 article. Foreign registered vehicle operating tax evasion (1) operating a vehicle tax on foreign registered vehicles of categories M1 and N1, the use of road traffic charges according to the period of use of the car: 1) on day 10 euro; 2) per month — € 250; 3) for six months, 600 euro; 4 for the year — eur 1000). (2) operation of a vehicle registered in Foreign tax paid the driver. (3) operation of a vehicle registered in Foreign tax is administered by the State revenue service and the State joint stock company "Road Safety Directorate". (4) the operation of the vehicle registered in Foreign tax collected, through the national joint stock company "Road Safety Directorate" maintain electronic services system of the vehicle and the driver's identification. (5) operation of a vehicle registered in Foreign tax collection and administration procedures established by the Cabinet of Ministers. (6) vehicle vehicles registered in Foreign Operations tax relief or exemption from the vehicle tax payment service shall not apply, except for the seventh part of this article in cases referred.
(7) operation of a vehicle registered in Foreign tax does not pay for the vehicle is registered, or diplomatic or consular mission or international organization of persons holding or possession of the property, which has diplomatic or consular privileges, and the Ministry of defence and national armed forces officials (employees) or a military owned or held foreign country registered in the car if it has been registered in the country in which he/she is carrying out the service or job responsibilities. " 8. in article 14: make the first part of paragraph 4 by the following: "If the operator or 4) foreign merchant branch of this law article 10, paragraph 1 and 2 of the said vehicle leasing services leasing such vehicles or services in conjunction with article 10, paragraph 1 and 2 above vehicle trade consists of not less than 90 per cent of the total turnover on their property or holding short-term (up to one year) for rental vehicles that merchant or affiliate of a foreign merchant declared register; "; make the first part of paragraph 6 by the following: "6) a taxable person if it is processing property, permanent use or lease existing agricultural land and the current year January 1 was approved in a single area payment for Field support services, subject to the following conditions: (a) if the taxable person) owned or controlled by one of this law is established in article 1 or 2 above the vehicle, on the one vehicle does not pay If the taxpayer's income of the agricultural production in the last annual report submitted to the enterprise or the last income declaration submitted at least 5000 Euro (not including State and received European Union support for agriculture and rural development), b) where the taxpayer's property or held is a registered number of this law, article 10, paragraph 1 or 2 the vehicles, tax on one of these vehicles do not pay If the taxpayer's income of the agricultural production in the last annual report submitted to the enterprise or the last income declaration submitted at least 5000 Euro (not including State and received European Union support for agriculture and rural development), and a tax on each of these vehicles do not pay for every 70 000 euro of revenue from agricultural production last year in the submitted report or the company's last annual income declaration submitted (not including State and received European Union support for agriculture and rural development); "; turn in the second paragraph, the word "light". 9. transitional provisions: to replace in paragraph 9 numbers and the words "1 January 2017" with numbers and words "2019 1 January"; transitional provisions be supplemented with 21, 22 and 23 of the following paragraph: "21. Article 4 of this law 2.1 and 2.3, part of operation of the vehicle tax rates shall enter into force on January 1, 2019. 22. Until the date of entry into force of this law, article 2.1 and 2.3, part of operation of the vehicle tax rates, vehicles first registered by 31 December 2008 to 2016 December 31, the operating tax rate applicable under this law, the third paragraph of article 4. 23. On vehicles first registration date is after December 31, 2008 and for the first time in Latvia are registered after 31 December 2016, the operation of the vehicle tax until the date of entry into force of this law, article 2.1 and 2.3, part of operation of the vehicle tax rates paid in the following amount: 1) cars with carbon dioxide (CO2) emissions of up to 50 g per km: 0 € 2) cars with carbon dioxide (CO2) emissions from 51 g up to 95 g per km-12 euro; 3) cars with carbon dioxide (CO2) emissions from 96 to 115 g per km — 48 euro; 4) cars with carbon dioxide (CO2) emissions from 116 g to 130 g per km: 84 € 5) cars with carbon dioxide (CO2) emissions from 131 to 155 g per km: 120 Euro; 6) cars with carbon dioxide (CO2) emissions of 156 g to 175 g per km — 144 euro; 7) cars with carbon dioxide (CO2) emissions of 176 g to 200 g per km — 168 euros; 8) cars with carbon dioxide (CO2) emissions from 201 g to 250 g per km — 264 euro; 9) cars with carbon dioxide (CO2) emissions from the 251 g to 300 g per km: 408 euro; 10) cars with carbon dioxide (CO2) emissions from 301 g to 350 g per km: 552 eur; 11) cars with carbon dioxide (CO2) emissions from 351 g per km — 756 euros. " 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