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This proposal is included in the amendments to the Law on Taxes and Fees
The FM highlights the increasing digitization of the economy in Latvia, where more and more transactions take place via websites and mobile applications. "Whereas traditional methods of tax administration are not always effective in the digital economy, the tax administration must reinforce the appropriate methods and regulations for tax audit of taxpayers who generate income in offering goods or services on the Internet ".
In the first half of 2017, the BSS identified at least five websites with only a phone number and / or email. Therefore, although the data provided by the economic operator are partially indicated, the performer of the economic activity is not identifiable from the data indicated on the site, making difficult to determine whether the economic activity carried out on such sites is
In view of the foregoing, the amendment of the law provides that in all cases where the supplier of the good or the service provider is not not identifiable, the SRS will be able to deactivate the domain name.
when websites distribute products for which distance selling is prohibited, such as alcohol and cigarettes. Following the imposition of an administrative penalty, companies continue to engage in unauthorized activities by replacing contacts on the website by a foreign company. For example, in the "contacts" section of the site, a Latvian trader is replaced by an Estonian businessman. The bill therefore provides for the right of the BSS to decide on the disconnection of the domain name if the taxpayer offers the site. Currently, the SRS has the right to decide on the disconnection of a domain name if the taxpayer carries on an economic activity not registered on the website or does not indicate the information identifying the economic operator on the site or if the taxpayer has suspended the economic activities. action However, the SRS has been confronted with situations where the taxpayer tries not to disconnect the domain name by temporarily suspending the operation of the site.
Similarly, the BSS has identified cases where a taxpayer, after receiving an alert, replaces his contacts on the site. and design. Thus, an alert situation is transmitted to only one taxpayer, but the economic activity on the site is pursued by another or an unidentifiable taxpayer who has not received any warning.
To solve this problem, the SRS decides to disconnect the domain name. if an alert has already been sent to an identical offense in the last 12 months and that it has not been corrected.
The amendment of the law also obliges postal operators, at the request of the SRS, to provide information on the persons who use these postal services, as well as to provide them with information on the value of shipments. sent by these people. The OECD encourages the introduction of such a standard
The Minister of Finance pointed out that the legislation included in the bill aims to achieve the legitimate objective of promoting the welfare of to be of society. In addition, by requiring information from the entities specified in the bill, the SRS will be able to obtain information that can not normally be obtained by other less restrictive means, but the amount of information that will be received by the SRS. Information that will be received from a third party will be needed to identify potential cases of tax evasion and will contain data on economic activity rather than privacy. The MF believes that the benefits to society will be greater than the restriction of the rights of individuals, so the legislation contained in the bill is proportionate.
On January 1, 2017, the amendments to the Taxation Acts and the Electronic Communications Act came into force. , specifying the cases in which the SRS may decide to disconnect the domain name, the procedure for updating the activity of the site, as well as the cases and the procedure for determining the prohibition of re- domain registration .lv, are specified.
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