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Amendments To The Law "on Value Added Tax"

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

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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., no. 15) the following amendments: 1. Replace the entire law, the word "Finance" with the word "financial".
2. To replace the words "throughout the Act the Ministry of welfare" (fold) with the words "Ministry of health" (fold).
3. Article 1: expressions of paragraph 8 by the following: ' 8) domestic: the customs territory of the Republic of Latvia; ";
Replace paragraph 18 of the "a" and "b" in subparagraph the words "international lines" with the words "in international traffic".
4. in article 2: turn off the sixteenth;
off 17.1 paragraph, the words "one year after the acquisition";
to make the twenty-first part of paragraph 5 of section "b" as follows: "(b)) prepaid cards,";
adding to the twenty-first part of paragraph 5 with the "e" and "f" section of the following: "e) f) lottery tickets, admission tickets for cultural and sporting events;"
adding to the twenty-first part of paragraph 6 by the following: "6) persons who provide other taxable persons in the media subscription service."
5. Article 3: turn off the fifth paragraph, the words "cabinet order";
Add to 8.2 part with the second sentence as follows: "in the case of winding-up, the taxable person shall be considered excluded from the register of taxable persons, starting with the completion of the day."
Add to article 8.4 part as follows: "(84) the Person who is excluded from the taxable person registered in accordance with paragraph 8.1 of part 2, recorded in the register of taxable persons not submitted in due time after the tax return filing and tax declarations of these budget payable tax amounts, the principal sum of the increase and delay, as well as tax returns timely filing fines calculated pay."
6. Article 4: turn off the second part of paragraph 1, "c" section;
to make the second part of paragraph 2 as follows: "2) is not a domestic supply of goods begins and ends in another domestically in the country (exports).";
to make the text of the fifth paragraph in brackets as follows: ' (including experts, architects, construction, preparation, coordination and supervisory services). "
7. in article 6: make the first part of paragraph 9.1 following: ' 91) medical services in accordance with the Cabinet of Ministers approved list; ";
make the first part of paragraph 17 of the "d" section as follows: "(d)) services (including mediation), which are associated with investment funds and securities, and the management, as well as with the release of securities.";
to supplement the first part to 28 by the following: "28) author royalties (including the composer, artist, literāt) create jobs, as well as the performers received remuneration.";
to make the second part of paragraph 5 by the following: "5) the importation of goods that are not subject to customs duty, except for imports of goods which are subject to customs duty 0% interest rate."
turn off third.
8. in article 6.1: Express (1) of the following: 1) to the supply of medicinal products in accordance with the Cabinet of Ministers approved list; ";
Add to article 1.1 as follows: ' 11) medical equipment and medical supplies for people with disabilities and patients ' personal use in accordance with the Cabinet of Ministers approved list; ";
make paragraph 3 by the following: "3) infants for the supply of specialized products in accordance with the Cabinet of Ministers approved list;".
9. in article 7: Add to the first paragraph of paragraph 2, after the words "transit operations" with the words "and services free zone and customs warehouse directly related to foreign goods";
Add to the first paragraph of point 4.1 of the following wording: "41" in the law on ports) "specified port charges for the services that are provided to international traffic kursējoš ships and vessels for rescue or assistance at sea;"
to supplement the first part of paragraph 9 and 10 by the following: "9) the supply of goods duty-free trade shops, which are intended to further the implementation of the (delivery) the natural persons who leave the customs territory of the Republic of Latvia abroad, under the Customs Act and other laws and customs procedures;
10) international transport of supplies and imports (for release for free circulation). ";
Supplement fifth subparagraph following the words ' export documents "with the words" or documents confirming tax 0 application of the interest rate ".
10. Article 10: turn off the seventh paragraph, the word "paid";
turn off the ninth paragraph, the words "of these goods purchased and paid for services received";
turn off the eleventh paragraph, the words "paid".
11. Article 11: turn off the second sentence of paragraph 5.1;
Add to article 6.1 of the part as follows: "(61) the taxable person who has carried out during the year both taxable and non-taxable transactions, before lodging the Declaration, the conversion ratio of transactions (under article 10 of this law, the 10th and ninth for eleventh) overall for the year and, if necessary, adjust the calculated tax and VAT deductible levels, as well as contributions to the budget a tax of 1 may pēctaksācij.";
to make the seventh subparagraph by the following: "(7) For the tax period tax return form to be approved by the Cabinet of Ministers."
12. in article 12: turn off third;
turn off the twelfth part of the second sentence of paragraph 2;
Add to article 12.1 of the part as follows: "(121) twelfth part of this article referred to in paragraph 2, the limitation is valid for 12 months from the date on which the person registered in the register of taxable persons, taxable or until the total value of the transaction has reached 10 000 lats. If the twelfth part of this article referred to in paragraph 2, the person shall carry out transactions which in accordance with article 7 of this law is subject to tax at 0% interest rate, then the excess amount of tax in accordance with the procedure laid down in this article is to be repaid from State budget or assigned other duties, taxes or other obligatory payments to the extent that it does not exceed 18 percent of the total value of transactions taxable. "
13. To supplement article 13 with 4.1 part as follows: "(41), tourism (travel) firm or Agency calculates the value of the service provided and included in the tax return for the tax period, when the service is provided to travellers and has received invoices from other people about the real value of the service provided, but no later than the next taxation period after the provision of the service for travellers."
14. Express article 15 the second subparagraph by the following: "(2) if the tax return calculated is reduced in the budget amount of the tax payable or repayable from the budget increased the amount of the tax or to the next tax period the amount of the tax attributable to the tax authorities calculates and good for the budget from taxpayer shall recover the reduced (increase) the amount of tax and penalties thereof."
15. transitional provisions: replace paragraph 26, the words and figures "are valid until 31 December 2003." with the words "void with special law";
Express transitional provisions of paragraph 27 of the following wording: "27. Law" on value added tax "article 6, first paragraph, point 9.1, 6.1 paragraph 1 and of article 1.1, of the amendment to article 11 (51) with regard to the second sentence of the shutdown and the seventh part of the entry into force of the amendments will be determined by a special law.";
transitional provisions be supplemented with 28, 29 and 30 of the following paragraph: "28. Law" on value added tax "6.1 paragraph 4 shall enter into force on January 1, 2004.
29. Heat plants (taxable), which supplies heat to the population, by submitting a tax declaration of January 2005, you can deduct in 2004 and deducted the input VAT paid for the 2005 heating season to purchase fuel. Deductible input tax shall be determined with respect to the counting result, balance the quantity of fuel in 2005 on January 1, following the acquisition of suitable proportion.
30. the law "On value added tax" 6 of the first paragraph of article 9.1, paragraph 6.1., 1.1 and in article 3, paragraph cabinet list approved entry into force, but not later than 1 July 2004 apply, the relevant Ministry of welfare (Ministry of health) and the Ministry of agriculture and the Ministry of finance developed a harmonised list. "
16. To supplement the law with the informative reference to European Union directives as follows: "Informative reference to European Union directives, the law includes provisions arising from the Directive 77/388/EEC and 86/560/EEC."
The law shall enter into force on January 1, 2004.
The Parliament adopted the law in 2003 on November 6.
State v. President Vaira Vīķe-Freiberga in Riga 2003. on 21 November, the Editorial Note: the law shall enter into force by January 1, 2004.