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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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Text consolidated by Valsts valodas centrs (State Language Centre) with amending regulations of:

31 October 2017 [shall come into force from 11 November 2017];
4 January 2018 [shall come into force from 12 January 2018].

If a whole or part of a paragraph has been amended, the date of the amending regulation appears in square brackets at the end of the paragraph. If a whole paragraph or sub-paragraph has been deleted, the date of the deletion appears in square brackets beside the deleted paragraph or sub-paragraph.

 

Republic of Latvia

Cabinet
Regulation No. 186
Adopted 28 March 2017

Procedures by which a Credit Institution, a Savings and Loan Association and a Payment Service Provider Provide Information to the Account Register, and Users of the Account Register Information Receive Information from the Account Register

Issued pursuant to
Section 5, Paragraph ten and Section 8,
Paragraph two of the Account Register Law

I. General Provision

1. This Regulation prescribes:

1.1. procedures and a form by which credit institutions, savings and loan associations and payment service providers (hereinafter - the information providers) provide information for inclusion in the account register (hereinafter - the Register) regarding demand deposit, payment and investment accounts;

1.2. procedures by which users of the Register information (hereinafter - the users of the Register) request and receive and a manager of the Register refuses to provide the information contained in the Register;

1.3. procedures by which a manager of the Register verifies the compliance of activities of the users of the Register with the requirements of laws and regulations governing the operation of the Register;

1.4. scope of the electronic information to be received by the user of the Register, and storage procedures thereof.

[4 January 2018; The obligation referred to in Sub-paragraph 1.1 in relation to provision of information on investment accounts shall come into force on 30 April 2018. See Paragraph 63]

II. Procedures by which the Information Provider Submits Information for Inclusion in the Register

2. Information for inclusion in the Register shall be provided by the information providers referred to in Section 5, Paragraph one of the Account Register Law.

3. The information shall be submitted to the Register according to the Extensible Markup Language (hereinafter - the XML) schema structure.

4. The State Revenue Service shall publish the XML schema structure in the XML schema catalogue of the State Information Systems' integrator managed by the State Regional Development Agency (hereinafter - the catalogue).

5. The State Revenue Service shall publish the name of the channel of the State Revenue Service of the data distribution network of the State Information Systems' integrator on the website of the State Revenue Service.

6. If the State Revenue Service makes any changes to the XML schema structure referred to in Paragraph 4 of this Regulation, the State Revenue Service shall publish a new XML schema structure in the catalogue not later than within two months before these changes enter into effect.

7. The information shall be provided to the Register in one or several reports.

8. Upon providing information to the Register regarding the account of a natural or legal person and the information related to such account, the information provider shall indicate the unique identifier for each piece of information.

9. If an information provider establishes that the information provided previously contains the information regarding the account holder to be deleted from the Register, it shall provide this information repeatedly to the Register and indicate the unique identifier of the relevant information provided previously, and a mark "Deleted".

10. If an information provider establishes that the information provided previously contains incorrect information regarding the account holder, it shall provide corrected information to the Register and indicate the unique identifier of the relevant information provided previously, and a mark "Corrected".

11. If an information provider establishes that the information provided previously contains incorrect information regarding the account number, it shall provide this information repeatedly to the Register and indicate the unique identifier of the relevant information provided previously, and a mark "Deleted", and also provide corrected information to the Register and indicate a new unique identifier for this information.

12. In order to prevent overload of channels of the data distribution network, the State Revenue Service (as a manager of the Register) and the information provider shall ensure that the data placed and received by them are deleted from the data distribution network within five working days from the day of placement or receipt of the data.

13. The information providers shall independently connect to the data distribution network and use it for provision of information to the Register under the procedures for using the State Information Systems' integrator.

14. The information providers shall request the agency to grant them user rights for the data distribution network (hereinafter - the user rights) in accordance with the request forms which are published on the website of the Agency. The Agency shall, within five working days, examine the request and inform of the granting of the user rights by sending a relevant notification to the electronic mail address previously communicated by the information provider to the Agency in the form of a paper or electronic document. After receipt of the notification of the granting of the user rights in writing or electronically, the information provider shall, by signing with a secure electronic signature, communicate to the State Revenue Service the electronic mail address to which a notification of the State Revenue Service shall be sent that the request for connection to the channel of the State Revenue Service of the data distribution network has been approved.

15. After the receipt of user rights, the information provider shall request the connection to the channel of the State Revenue Service of the data distribution network. The State Revenue Service shall receive an automatic notification of the abovementioned request.

16. The State Revenue Service shall, within five working days from receipt of the notification referred to in Paragraph 15 of this Regulation, notify of approval of the request for connection by sending the relevant notification to the electronic mail address referred to in Paragraph 14 of this Regulation.

17. The Agency shall ensure continuous operation of the data distribution network, except for the planned and unplanned interruptions in the operation of the network. The Agency shall, not later than five working days before the planned interruptions, inform the information provider regarding them by sending the relevant notification to the electronic mail address referred to in Paragraph 14 of this Regulation, and also the State Revenue Service. If the operation of the data distribution network is interrupted, the information provider shall restore the provision of information within two working days after restoration of the operation of the data distribution network.

18. Continuous operation of the data distribution network shall mean that the network is available:

18.1. during working days, within working hours from 8.30 to 17.00 - 99 % of the month;

18.2. at all other times - 97 % of the month.

III. Procedures by which the Users of the Register Request and Receive Information from the Register, the Manager of the Register Refuses to Provide the Information Contained in the Register, Verifies Compliance of Activities of the Users of the Register Information with the Requirements of Laws and Regulations Governing Operation of the Register, and Stores Electronic Information

19. The manager of the Register shall issue the information included in the Register to the users of the Register referred to in Section 6, Paragraph one of the Account Register Law for achieving the purpose referred to in Section 6, Paragraph one of the Account Register Law. The information shall be issued to such extent:

19.1. to the Office for Prevention of Laundering of Proceeds Derived from Criminal Activity, bodies performing operational activities, investigating institutions, the Financial and Capital Market Commission, the Office of the Prosecutor, the courts, the State Revenue Service, the Corruption Prevention and Combating Bureau, sworn bailiffs, local governments:

19.1.1. regarding the information provider with which a demand deposit or a payment account is opened - the name, registration number;

19.1.2. regarding the account holder - a natural person who is a resident of the Republic of Latvia - the given name, surname, personal identity number, account number, the date of opening and closing of the account;

19.1.3. regarding the account holder - a natural person who is a non-resident of the Republic of Latvia - the given name, surname, date of birth, number of the personal identification document and name of the issuing country thereof, account number, the date of opening and closing of the account;

19.1.4. regarding the account holder - a legal person who is a resident of the Republic of Latvia or a permanent representation of a non-resident in Latvia - the name, registration number, account number, the date of opening and closing of the account;

19.1.5. regarding the account holder - a legal person who is a non-resident of the Republic of Latvia - the name, registration number, name of the country of registration, account number, the date of opening and closing of the account;

19.1.6. concurrently with the information referred to in Sub-paragraph 19.1.2, 19.1.3, 19.1.4 or 19.1.5 of this Regulation, shall issue the information referred to in Section 5, Paragraphs three and 3.1 of the Account Register Law. The information referred to in Section 5, Paragraphs three and 3.1 of the Account Register Law shall not be provided to sworn bailiffs and local governments;

19.2. to sworn notaries, Orphan's and Custody Courts:

19.2.1. regarding the information provider with which a demand deposit or a payment account is opened - the name, registration number;

19.2.2. regarding the account holder - a natural person who is a resident of the Republic of Latvia - the given name, surname, personal identity number, account number, the date of opening and closing of the account;

19.2.3. regarding the account holder - a natural person who is a non-resident of the Republic of Latvia - the given name, surname, date of birth, number of the personal identification document and name of the issuing country thereof, account number, the date of opening and closing of the account;

19.3. to the Bank of Latvia:

19.3.1. gathered information regarding the number of accounts opened and closed during the reporting period, and the number of accounts which are not closed as at the end of the reporting period;

19.3.2. regarding a natural and a legal person - a resident of the Republic of Latvia or a permanent representation of a non-resident in Latvia - the number of accounts which are not closed as at the end of the reporting period;

19.3.3. regarding a natural and a legal person - a resident of the Republic of Latvia or a permanent representation of a non-resident in Latvia - the number of such persons with opened accounts which are not closed as at the end of the reporting period. The number shall be indicated in division by the name and registration number of such institution where the account is opened or closed, type of the information provider (a credit institution, a savings and loan association or a payment institution), type of the person of the account holder (a natural or a legal person);

19.3.4. regarding a natural and a legal person - a non-resident of the Republic of Latvia - the number of such persons with opened accounts which are not closed as at the end of the reporting period. The number shall be indicated in division by the name and registration number of such institution where the account is opened or closed, type of the information provider (a credit institution, a savings and loan association or a payment institution), type of the person of the account holder (a natural or a legal person), name of the country of residence of the account holder which is a non-resident of the Republic of Latvia, type of account (a demand, deposit account or a payment account);

19.4. in addition to that laid down in Sub-paragraph 19.1 of this Regulation, to the State Revenue Service and the local governments:

19.4.1. regarding the information provider with which an investment account is opened - the name, registration number;

19.4.2. regarding the type of account - investment account;

19.4.3. regarding the account holder - a natural person who is a resident of the Republic of Latvia - the given name, surname, personal identity number, account number, the date of opening and closing of the account;

19.4.4. regarding the account holder - a natural person who is a non-resident of the Republic of Latvia - the given name, surname, date of birth, number of the personal identification document and name of the issuing country thereof, account number, the date of opening and closing of the account.

[31 October 2017; 4 January 2018]

20. The user of the Register shall create an internal control system which ensures compliance with the requirements of laws and regulations regarding protection of data of natural persons, request of information from the Register and use of information to achieve the purpose referred to in Section 6, Paragraph one of the Account Register Law.

21. The Bank of Latvia and Orphan's and Custody Courts shall request and receive information from the Register online through the Electronic Declaration System of the State Revenue Service.

22. The Office for Prevention of Laundering of Proceeds Derived from Criminal Activity, bodies performing operational activities, investigating institutions, the Financial and Capital Market Commission, the State Revenue Service (as a user of the Register), courts, the Office of the Prosecutor, the Corruption Prevention and Combating Bureau, sworn bailiffs, sworn notaries, local governments shall request and receive information from the Register online through web services according to the XML schema structure.

[4 January 2018]

23. The Office for Prevention of Laundering of Proceeds Derived from Criminal Activity, bodies performing operational activities, investigating institutions, the Financial and Capital Market Commission, courts, the Office of the Prosecutor, the Corruption Prevention and Combating Bureau, sworn bailiffs, sworn notaries, local governments, and the Bank of Latvia shall send the following information to the State Revenue Service in the form of a paper document or an electronic document:

23.1. the name and registration number of the user of the Register;

23.2. the given name, surname and personal identity number of the responsible person.

[4 January 2018]

24. The State Revenue Service (as a user of the Register) shall assign the responsible persons by an order. The given name, surname and personal identity number of the responsible person shall be indicated in the order.

25. The State Revenue Service (as a manager of the Register) shall publish the XML schema structure referred to in Paragraph 22 of this Regulation on the website of the State Revenue Service.

26. If the State Revenue Service makes any changes to the XML schema structure referred to in Paragraph 22 of this Regulation, it shall publish a new XML schema structure on its website not later than within two months before these changes enter into effect.

27. Upon request of the users of the Register referred to in Paragraph 22 of this Regulation, the State Revenue Service shall issue the system documentation of the Register which describes a solution of the State Revenue Service for receipt of information from the Register online through web services (hereinafter - the SRS solution), and preconditions for use of this solution under which the user of the Register shall make the necessary adjustments to information system of the user of the Register for integration thereof with the SRS solution.

28. The users of the Register referred to in Paragraph 22 of this Regulation shall request and receive information from the Register after all mutual integration works of information system of the user of the Register and the SRS solution have been conducted and tested, the result of which is confirmed by a mutually coordinated testing statement. The user of the Register and the State Revenue Service shall, within 10 working days after testing of the abovementioned works, electronically coordinate the testing statement. The user of the Register and the State Revenue Service shall, within five working days before commencement of the necessary adjustments to information system of the user of the Register, communicate the electronic mail address through which the mutual testing statement shall be coordinated between the State Revenue Service and the user of the Register, as well as indicate the persons who are authorised to coordinate it, if they differ from the persons referred to in Sub-paragraph 23.2 of this Regulation.

29. In order to obtain the rights to receive information in testing environment, the users of the Register referred to in Paragraph 22 of this Regulation shall submit to the State Revenue Service a request for access rights by sending it to the electronic mail address referred to in Paragraph 28 of this Regulation. The following shall be indicated in the request:

29.1. the name and registration number of the user of the Register;

29.2. the network connection address of information system of the user of the Register;

29.3. the given name, surname and personal identity number of the responsible person.

30. The State Revenue Service shall, within five working days, examine the request referred to in Paragraph 29 of this Regulation and notify the user of the Register of the granting of access rights by sending the initial or changed access information to the electronic mail address indicated by the user of the Register, and provide the user of the Register with access to receipt of information in the testing environment.

31. After the user of the Register and the State Revenue Service have electronically coordinated the testing statement, the user of the Register shall submit to the State Revenue Service a request for access rights for receipt of information from the Register in the principal activity environment through the SRS solution, by sending it to the electronic mail address of the State Revenue Service referred to in Paragraph 30 of this Regulation. The following shall be indicated in the request:

31.1. the name and registration number of the user of the Register;

31.2. the network connection address of information system of the user of the Register;

31.3. the given name, surname and personal identity number of the responsible person.

32. The user of the Register shall, within five working days before expiry date of access information, repeatedly submit to the State Revenue Service a request for access rights.

33. The State Revenue Service shall, within five working days, examine the request referred to in Paragraph 31 of this Regulation and notify the user of the Register of the granting of access rights by sending the initial or changed access information to the electronic mail address indicated by the user of the Register, and provide the user of the Register with access to receipt of information from the Register in the principal activity environment using the SRS solution.

34. The user of the Register shall inform the State Revenue Service of the changes to information referred to in Paragraph 31 of this Regulation immediately, but not later than three working days prior to coming into effect of the changes.

35. The user of the Register who requests and receives information from the Register online using the Electronic Declaration System of the State Revenue Service, shall authorise a manager of the rights to determine the responsible persons of the user of the Register - the users of the Electronic Declaration System of the State Revenue Service who have the right to request and receive information from the Register on behalf of the user of the Register using the Electronic Declaration System of the State Revenue Service.

36. The user of the Register who requests and receives information from the Register online, using the Electronic Declaration System of the State Revenue Service, shall inform the State Revenue Service regarding the persons referred to in Paragraph 35 of this Regulation by sending the following information to the electronic mail address communicated by the State Revenue Service:

36.1. the name and registration number of the user of the Account Register;

36.2. the given name, surname and personal identity number of the responsible person.

37. The user of the Register shall inform the State Revenue Service of the changes to information referred to in Paragraph 36 of this Regulation immediately, but not later than three working days prior to coming into effect of the changes.

38. When sending a request for information to the Register, the users of the Register shall indicate the purpose for request for the information contained in the Register.

39. The Office for Prevention of Laundering of Proceeds Derived from Criminal Activity, bodies performing operational activities, investigating institutions, the Office of the Prosecutor, courts, sworn bailiffs, sworn notaries, Orphan's and Custody Courts, and local governments shall, in addition to the purpose for request from the Account Register, also indicate a case number within the framework of which the request for information is sent to the Register.

[4 January 2018]

40. The State Revenue Service shall store the electronic registration information of the request for information from the Register referred to in Paragraphs 38 and 39 of this Regulation for the purposes of auditing of entries in the Register system for five years after the request for information from the Register.

41. The State Revenue Service shall ensure that only the users of the Register authorised for receipt of information may request and receive information from the Register for the purposes referred to in Section 6, Paragraph one of the Account Register Law and to the extent referred to in Paragraph 19 of this Regulation.

42. The State Revenue Service shall ensure that information from the Register may only be requested and received by the responsible persons of the user of the Register authorised in the Electronic Declaration System of the State Revenue Service who have been granted the right by the authorised manager of rights of the user of the Register to request and receive information from the Register on behalf of the user of the Register using the Electronic Declaration System of the State Revenue Service and of whom the user of the Register has informed the State Revenue Service.

43. The responsible person of the user of the Register who requests and receives information from the Register online using the Electronic Declaration System of the State Revenue Service shall authorise in the Electronic Declaration System of the State Revenue Service prior to sending the request by using the user name and the password for the Electronic Declaration System of the State Revenue Service assigned by the State Revenue Service or authentication possibilities on the website www.latvija.lv.

44. The State Revenue Service shall refuse to provide information from the Register to the user of the Register who is not authorised for receipt of information using the SRS solution.

45. The State Revenue Service shall refuse to provide information from the Register to the responsible persons of the user of the Register who are not authorised in the Electronic Declaration System of the State Revenue Service or who have not been granted the right by the authorised manager of rights of the user of the Register to request and receive information from the Register on behalf of the user of the Register using the Electronic Declaration System of the State Revenue Service, or of whom the user of the Register has not informed the State Revenue Service.

46. The State Revenue Service shall refuse to provide information from the Register to the user of the Register who requests and receives information from the Register using the SRS solution for the purposes not specified in the Account Register Law or to the extent exceeding that referred to in Paragraph 19 of this Regulation.

47. The State Revenue Service shall refuse to provide information from the Register to the responsible persons of the user of the Register who request and receive information from the Register online using the Electronic Declaration System of the State Revenue Service for the purposes not specified in the Account Register Law or to the extent exceeding that referred to in Paragraph 19 of this Regulation.

48. The user of the Register who requests and receives information from the Register using the SRS solution shall ensure that information from the Register is only requested and received by the responsible persons authorised in the information system of the user of the Register - users who have been granted the right by the user of the Register to request and receive information from the Register using the information system of the user of the Register.

49. The user of the Register who requests and receives information from the Register by using the SRS solution shall ensure that the responsible persons authorised in the information system of the user of the Register - users who have been granted the right by the user of the Register to request and receive information from the Register using the information system of the user of the Register - request information from the Register in a manner which enables the State Revenue Service to identify users of the Register system.

50. The user of the Register shall ensure protection against disclosure of any type of access information, including the user name and password of the Electronic Declaration System of the State Revenue Service assigned by the State Revenue Service. The user of the Register shall immediately inform the State Revenue Service of unauthorised access or possible unauthorised access to information system of the user of the Register for requesting and receipt of information from the Register or of loss or disclosure of access information or such possibility. The relevant information shall be sent to the electronic mail address communicated by the State Revenue Service.

51. The user of the Register shall not conduct any activities which are aimed at circumvention of security or unreasonable overload of or damage to the Register system and other information systems of the State Revenue Service, including web services.

52. The user of the Register shall immediately inform the State Revenue Service of established security incidents which have occurred in the system of the user of the Register and threaten confidentiality, integrity or availability of the Register and information thereof.

53. The State Revenue Service shall ensure continuous availability of the Register information, except for planned and unplanned interruptions in the operation of the SRS solution or the Electronic Declaration System of the State Revenue Service, and under a condition that the terms of use of the SRS solution or the Electronic Declaration System of the State Revenue Service are complied with (security requirements are not violated, no malicious actions are taken to reduce availability and performance, or other similar security incidents related to the system). The State Revenue Service shall notify the user of the Register of planned interruptions not later than two working days in advance by sending a notification to the electronic mail address indicated by the user of the Register.

54. The State Revenue Service shall suspend provision of information from the Register if the user of the Register has violated the terms of use of the SRS solution or the Electronic Declaration System of the State Revenue Service (security requirements have been violated, malicious actions to reduce availability and performance have been taken, access information has been made available to third parties or other similar security incidents related to the system have been established).

55. The State Revenue Service shall ensure the storage of audit trails regarding requesting and receipt of information from the Register.

56. At the written request of the State Revenue Service, the user of the Register shall, within 10 working days, provide a written reply to a natural person regarding processing of the information received from the Register and justification for processing thereof, except for the cases provided for by laws and regulations when it is prohibited to disclose information about processing of data of natural person to a natural person.

57. The State Revenue Service shall automatically receive information regarding accounts held by legal persons. The abovementioned information shall be received to the extent referred to in Paragraph 19 of this Regulation.

58. The State Revenue Service shall automatically update the status of accounts of the State Revenue Service that exist in other information systems and the holders of which are natural persons.

59. The users of the Register shall electronically store the information received from the Register for a period of not more than five years after closing of the account contained in the Register, except for the cases stipulated by laws and regulations regarding the prevention of money laundering and terrorism financing.

IV. Closing Provisions

[31 October 2017]

60. This Regulation shall come into force on 1 July 2017.

61. Until 31 December 2017, the information referred to in Sub-paragraph 19.1.6 of this Regulation shall be provided according to the wording of the Law on the Prevention of Money Laundering and Terrorism Financing in force until the day when the amendments to the Law on the Prevention of Money Laundering and Terrorism Financing have come into force by which the requirements of Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC are transposed.

[31 October 2017]

62. Starting from 1 January 2018, the information referred to in Sub-paragraph 19.1.6 of this Regulation shall be provided according to the wording of the Law on the Prevention of Money Laundering and Terrorism Financing by which the requirements of Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC are transposed.

[31 October 2017]

63. The obligation referred to in Sub-paragraph 1.1 of this Regulation in relation to the provision of information on investment accounts shall come into force on 30 April 2018. Starting from 1 May 2018, the information provider shall provide information on investment accounts for the time period from 1 January 2018.

[4 January 2018]

Prime Minister Māris Kučinskis

Minister for Finance Dana Reizniece-Ozola


Translation © 2019 Valsts valodas centrs (State Language Centre)

 
Document information
Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 186Adoption: 28.03.2017.Entry into force: 01.07.2017.Publication: Latvijas Vēstnesis, 73, 10.04.2017. OP number: 2017/73.1
Language:
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290020
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