Amendments To The Law "on Value Added Tax"

Original Language Title: Grozījumi likumā "Par pievienotās vērtības nodokli"

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://www.vestnesis.lv/ta/id/233726

The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on value added tax" make law "on value added tax" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1995, no. 9, 24; 1996; 1997, no. 11, 24 no; 1999, 10, 24; 2001, nr. 1, 7.24. No; 2002; 2003, 21 No 2., 15., 24., 2004, no; 2, 6, 8, 10, 2005 23 no; , 2, 14, no. 24; 2006, no. 14; in 2007, no 3; 2008, 5, 24 no; 2009, 2., no. 15; Latvian journal, 2009, 178, 200. no; 2010, 59, 199, 206. no; 2011, 65 no) the amendments are as follows: 1. Article 1: express the following in paragraph 16: "16) unused real estate: a new building or construction) (also installed fixed equipment), if it is not used in the operation of the adoption, (b) the new building or construction) (also installed fixed equipment) when it is used and sold in the first year following the adoption operation, (c) the building or structure) if it after the renovation, reconstruction or restoration work completed is not used , d) building or structure if it after the renovation, reconstruction or restoration work is finished and the first sale within one year of the adoption service, e) unfinished construction object: a building or structure, if it is taken into operation, f) building or structure if it carried out the renovation, reconstruction or restoration, but it has not yet been accepted into service; ";
Add to article 42 as follows: "42) auction price-value, which under the law of civil procedure corresponds to the price for full nosolīt, nosolīt the highest price or the auction starting price when the auction not declared have occurred."
2. in article 2: express the seventeenth part as follows: "(17) is subject to tax the difference between the building or construction and the sales value of these buildings or premises before the renovation, reconstruction or restoration work, if sold this law article 1 point 16" c "," d "or" f "referred not to the real property.";
off 17.1;
turn off 21.4 paragraph, the words "(full price, the highest in the nosolīt nosolīt price or auction starting price when the auction not been declared)";
to turn off the second sentence of paragraph 21.5;
Add to article 21.6, 21.7, 21.8, with 13.6 21.10 21.11, and part of the following wording: "(216) taxable person has not Already notified the bailiff in this article 21.5 and bailiff establishes that the auction broke the day auction sold property is real property is taxable, the auction price.
(217) if the taxable person has not notified the bailiff in this article 21.5 and bailiff establishes that the auction broke the day auction sold property is real property, the bailiff assesses whether the real property not used real estate status in accordance with this law, article 1, paragraph 16, or building land status in accordance with this law, article 1, paragraph 39.
(218) the information that the bailiff is necessary to find out in order to determine the adequacy of real property do not apply the property or parcel of land status, determined by the Cabinet of Ministers.
(219) if the bailiff, conducting the assessment set out in part a of 21.7, finds that the date of notification of auction the auction sale property corresponds to article 1 of this law, in paragraph 16, "a", "b" or "e" in subparagraph above shall not apply to the property or parcel of land are taxed, the auction price.
(2110) When the bailiff, conducting the assessment set out in part a of 21.7, finds that the date of notification of auction the auction sale property corresponds to article 1 of this law, in paragraph 16, "c", "d" or "f" is not used in this property are taxed, the difference between the real estate acquisition value in accordance with the information available in the land and real estate auction price.
(2111) if the bailiff, making this article 21.7 of the evaluation set out in part, establishes that the auction property sold does not match used the property status in accordance with this law, article 1, paragraph 16, or building land status in accordance with this law, article 1, paragraph 39, the tax does not apply to this transaction. "
3. Article 3: Supplement 1.3 part 6. "b" section with the following text: "the fiscal representative shall, at the end of each tax period make sure that may show the amount of tax is greater than this amount of the comprehensive guarantee referred to in point. If the amount of the guarantee is not sufficient to cover the potential tax debt, the fiscal representative shall ensure it up; "
to supplement the article with 1.4 part as follows: "(14) the Cabinet of Ministers shall lay down the criteria appearing on the proof of the tax debt may cover the expected amount of reduction, a reduction in the amount of this procedures and transactions in respect of which such proof is not required.";
turn off 5.6 paragraph, first sentence, the words and "the total value of which exceed 35 000 lats;
Add to 8.1 part with point 6 by the following: ' 6) in accordance with the law on taxes and duties "is suspended for a taxable person's economic activities.";
Replace in paragraph 2 of part 8.3 numbers and the words "paragraphs 2 and 4" with numbers and words, "2, 4 or 6";
replace the introductory paragraph of part 8.4 numbers and the words "paragraph 2 or 4" with numbers and words, "2, 4 or 6";
Supplement 8.4 part with paragraph 5 by the following: "5) after the State revenue service took the decision on the economic activity of the taxable person. '
4. in article 6: turn off the first part of paragraph 23, the words "first";
make the first part of paragraph 26 the following: "26) postal services provided by the universal postal service provider: (a) the correspondence of letters) such consignment clearance, sorting, transport and delivery of weighing two kilograms, (b)) the parcel clearance, sorting, transport and delivery of that weight does not exceed 10 kilograms;";
to supplement the first part with 26.1 points by the following: "261) postal payment marks placed on the circulation and delivery in accordance with the laws of Mail;".
5. Supplement article 6.1 6.2 point as follows: "61) newspapers, magazines, newsletters and other periodicals that are published at least once every three months and a one-time print run exceeding 100 copies and subscriptions, with the exception of erotic and pornographic expenses as well as expenditure, which the content focus and mission is the publication of advertising or komercsludinājum."
6. in article 7: Add to the first part of paragraph 6 of section "e" after the words "the agreements" with the words "or home contracts";
Add to the first part of paragraph 6 of section "g" after the words "these organisations were created by" with the words "or home contracts".
7. in article 8: Supplement 5.1 parts after a number of points "16.1 13.3" with "13.5";
to supplement the article with a 5.4 share the following: "(54) If the supply of the goods or the service rendered is suitable for someone of this law or laid down in article 13.5 8.2 specific provisions, tax invoice does not indicate this article 11 and 12 of part 5.1. information referred to in paragraph 1."
8. Supplement article 10 the first paragraph with the following paragraph 9: "9) calculated the amount of the tax on goods purchased in accordance with this law or its article 13.2 13.5 taxable transaction."
9. Article 11: make the second paragraph as follows: "(2) If a taxable person using the law" About taxes and duties "rights, tax return and its attachments shall be submitted to the State revenue service in paper form, the Declaration deadline is 15 days after the end of the tax period.";
Add to article 3.1 part as follows: "(31) a Person who is excluded from the register of taxable persons, 20 days off shall be submitted to the State Revenue Service Tax Declaration and its attachments for the tax period in which the person is excluded from the register of taxable persons.";
turn off the fifth subparagraph of paragraph 6;
Supplement fifth with point 7 by the following: ' 7) overview of the fiscal representative transactions. "
10. in article 12: Supplement to article 1.21 and 1.22 part as follows: "(121) tax on goods purchased and services acquired under this law, or 13.5 article 13.2 pays the State budget during the tax period, when goods or services have been received and received tax invoices or payment made in advance in accordance with the Bill.
(122) the Person who is excluded from the register of taxable persons, the tax is to be calculated in accordance with article 11 of the Act 3.1 part, contributions to the State budget within 20 days after the removal from the register of taxable persons. ";
Express parts (4) 8.1 as follows: "4) excess tax amount exceeds 1000 lats and is built up of purchased goods and services received this law 13.2 or the transactions referred to in article 13.5;".
11. Express 13.2 article as follows: "article 13.2. The application of the tax for the supply of timber and related services

(1) a tax on the third subparagraph of that supply timber carried out domestically, the State budget pays the beneficiary of the timber, the timber and wood supplier if the recipient is a taxable person.
(2) a tax on the fourth paragraph of this article, those services that provide domestic transactions associated with referred to in the third subparagraph of the timber supply, the State budget pays the recipient of services, if the service provider and the service recipient is a taxable person.
(3) the first paragraph of this article shall apply the following procedures for TBA delivery: 1) felled and ramifications, sagarumot or sagarumot, peeled or unpeeled, longitudinally split or not split logs that consist of a single element without artificial connections and whose length is greater than one metre, but tievgaļ the diameter of not less than three centimeters;
2) any length of sawn, planed or not planed lumber, which consists of a single element without artificial connections and is thicker than six millimeters.
(4) of this article, the procedure referred to in the second subparagraph shall apply to the following services: 1) with the preparation of timber related services (including digging award, the area of forest land stigošan and the installation of the plot, felling trees and growing log of trying, evaluation, nozāģēšan, pruning and krautņ);
2) wood processing and recycling services (including sawing, garināšan, peeling, milling, planing, turning, grinding, drying, gluing, varnishing and consists of);
3) timber marking, grading, sorting, packing;
4) chemical wood processing services (including wood-antiseptēšan);
5) timber transportation, loading, unloading, handling and storage;
6) with timber supply related market research (marketing) and brokerage services.
(5) the lumber supplier lumber statement for recipients of the tax bill, which supplied timber value indicates no tax.
(6) the recipient pays the tax bill in the timber supplier of timber specified in value.
(7) with timber supply related services provider statement to the recipient of the service tax bill, in which the value of the supply points without tax.
(8) with timber supply related services the service provider shall pay the tax bill contains the value of the services. "
12. Article 8.3: make the second paragraph as follows: "(2) the duties laid down in this article and the deduction of input tax-payment order is entitled to apply to the taxable person to whom the previous tax year taxable value of transactions has reached or exceeded 70 000 lats and which are: 1) the taxable person operating in the fisheries sector, in the case of fresh, frozen or chilled fish and crustaceans supplies;
2) agricultural producers or agricultural service cooperative society, in respect of such a supply of agricultural products: a) live animals, b) milk and dairy products, (c)) birds ' eggs, natural honey, d), (e)), the root vegetables, tubers, f), (g)) of cereals oil seeds and fruits, various grains, seeds and fruits. ";
replace the ninth paragraph, the words "pirmstaksācij of the year" by the words "tax year";
Add to article 10 by the following: "(10) a Person who is excluded from the register of taxable persons and until disposal of the application in this article, the special tax payment and deduction of input tax policy, the previous taxation periods made deals that were not presented in the tax declaration, using the procedure defined in this article, presented in the tax return and paid in tax to the State budget within 20 days after their removal from the register of taxable persons. While this tax deductible input VAT in the Declaration of the previous taxation periods in tax invoices received following the due tax amount. "
13. To supplement the law with article 13.5 as follows: "article 13.5. The application of the tax for the supply of scrap and related services (1) a tax on the third subparagraph of that scrap metal supply, taken domestically, the State budget pays a scrap of the recipient, if the following conditions are met: 1) scrap metal supplier and the recipient are subject of scrap;
2) is the recipient of scrap metal and scrap licenses for purchase of scrap metal in the Republic of Latvia.
(2) a tax on the fourth paragraph of this article above with the scrap metal supply related services provided domestically, the State budget pays the recipient, if the following conditions are met: 1) the service provider and the service recipient is a taxable person;
2) recipient's license metal scrap and scrap metal buying in Latvia.
(3) in the first subparagraph shall apply the following procedures for the supply of scrap: 1) ferrous and non-ferrous metals and their alloy waste and scrap resulting from operations in industry, construction, agriculture and other areas, as well as the household;
2) metal products or parts that are not to be used for the intended purpose of breakage, cutting up, wear or other reasons.
3 different types of end-of-life) and not used vehicles or their parts, including car wrecks;
4) waste electrical and electronic equipment, lead batteries.
(4) in the second part of this article is to be followed this with the scrap metal supply-related services: 1) ferrous and non-ferrous metals and their alloys atšķirošan waste from industrial and municipal waste streams;
2) ferrous and non-ferrous metals and their alloys scrap and scrap sorting, cutting, crushing, pressing, casting ingots;
3) worn black or non-ferrous metals and their alloys and other materials which cannot be re-used in the breaking, cutting, cutting, crushing, pressing;
4) which cannot be re-used in the building, civil engineering works and other infrastructure or part of the metal structure, distribution and sorting of damaged.
(5) the scrap metal supplier statement scrap tax invoice to the recipient that the delivered scrap metal value indicates no tax.
(6) the consignee pays the Scrap scrap metal supplier tax invoice specified scrap metal value.
(7) the scrap metal supply-related services provider statement to the recipient of the service tax bill, in which the value of the supply points without tax.
(8) with the scrap metal supply related services the service provider shall pay the tax bill contains the value of the services. "
14. off the fourth paragraph of article 14, the words "(full price, the highest in the nosolīt nosolīt price or auction starting price when the auction has been declared not to have occurred)."
15. Supplement article 35 with the ninth subparagraph by the following: "(9) taxable persons whose property is sold at auction, the bailiff is responsible for the tax declaration and reflect about the State budget reduction in the amount of tax payable or reimbursable from State budget of tax amounts does not justify the building, if it has not provided information on the bailiff duties for this transaction or supplied false information about the auction sale of property taxable value."
16. transitional provisions supplementing with 75 and 74, 76 points following the.: "amendments to this law 74.8.3 the second paragraph of article 1 in respect of taxable persons operating in the fisheries sector, shall enter into force on January 1, 2012.
75. with regard to the taxable person of property auctions, which opened up to 30 September 2011, apply the provisions of this Act, in force on the date of notification of the auction.
76. This law, article 6.1 paragraph 6.2 shall enter into force on 1 January 2012. "
17. Add to the informative reference to European Union directive with the following version of paragraph 13: "13) Council on 7 December 2010, the EU directive 2010/88/amending Directive 2006/112/EC on the common system of value added tax as regards the minimum length of a flat-rate obligation."
The law shall enter into force on the 1 October 2011.
The law in the Parliament adopted 21 July 2011.
The President a. Smith in 2011 on July 28.