Latvia
noteikšana pēc novērtējuma — determination on the basis of assessment
Findings at a glance
- Completeness of the data basis
- Business-specific benchmark
- Burden of proof and its reversal
2× exceeded · 1× met
Completeness of the data basisexceeded
Where the administration finds that a cash register with an altered design or programme has been used and the period or the amount of the concealed base cannot be determined, it determines the reduced taxable object on the basis of assessments, considering the information at its disposal.
CitationPar nodokļiem un nodevām, Section 23 Abs. 5³
What we provideA full census across all accounts, suppliers and product groups. No sampling is used; 100 per cent is the upper limit and cannot be exceeded by any method.
Further information — 2 axes
Business-specific benchmarkexceeded
The proportion of unregistered transactions is established by comparing the cash register data with the finding of the inspection and is attributed to the registered turnover of the last twelve months.
CitationPar nodokļiem un nodevām, Section 23 Abs. 5³
What we provideThe calculation rests on the recipes and quantities of the audited business, not on an industry average.
Burden of proof and its reversalmet
In addition to the assessment, a fine of 100 per cent is recovered.
CitationPar nodokļiem un nodevām, Section 23 Abs. 5³
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.