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 no) the following amendments: 1. in article 2: express the fifth subparagraph by the following: "(5) the value of the supply of goods also includes all additional charges (including on mediation , insurance, packing, transportation), as well as customs tax, environmental tax, excise duty and other taxes and fees, if required by specific laws and regulations, except for value added tax. ';
turn off the twelfth;
Add to article 17.1 part as follows: "(171) if the year after purchase are sold unfinished construction objects, the taxable value is the difference between the sales value and the acquisition value.";
to make the twenty-first part of paragraph 5 by the following: "5) enterprises (companies) that provide mediation services through: (a)) tickets regular passenger services, b) prepaid calling card (including calling cards, mobile calling card), c), (d) insurance policy) gift cards."
2. in article 3: a supplement to article 5.2 part as follows: "If this article (52) 5.1 transaction referred to in the subsequent 12 month period is repeated, the person not later than the month following such transaction must register with the State revenue service as taxable persons.";
turn off the eighth part of the second sentence;
Express 8.1, part 2 of the following paragraph: "2) taxable person within three months do not submit tax returns or tax declarations provide false information, or at the written request of the tax administration not submit documents to the calculation of the tax inspection. ';
Add to article 8.3 part as follows: "(83)-taxable person, of which the State revenue service is excluded from the taxable person registered in accordance with this part of article 8.1 of the eighth or asset accounting residual value, as well as the balance of trade in value of the materials of which the tax paid is deducted as input tax, and from this value calculate the tax paid to the State budget."
3. Add to article 5 of the third part as follows: "(3) tax rate of 9 percent determined by the supply of goods and services in accordance with article 6.1 of this law."
4. in article 6: to supplement the first part with the 9.1 9.2 points and by the following: ' 91) medical services at the Ministry of welfare and the Ministry of finance approved the agreed list;
92) human organs, breast milk and human blood supplies; "
make the first part of paragraph 14 by the following: "14) of the population payments for: (a) the rental of residential space) under the agreements (except for the guest accommodation guest accommodation: hotels, hostels, guest house in moteļo, a rural tourism House, kempingo, tourist Hostel), b) residential home maintenance and management services, which provides residential home manager under the residential home (residential) management contract, c) warm and cold water supply , sewerage, heating, waste disposal; ";
make the first part of paragraph 17, point "a" the following: "(a)) lending (including leasing crediting) and loans of money and control, as well as services related to guarantees, warranties and their supervision by the granting of credit,";
make the first part of paragraph 17 of the "d" section as follows: "(d) investment in the capital) made money, as well as securities and services related to the release of securities, storage, disposal and management;"
Replace paragraph 2, second subparagraph, the words ' non-refundable technical "with the word" financial ".
5. To supplement the law with article 6.1 as follows: "article 6.1. 9 percent tax rate tax rate applied to 9:1) of medicines, medical equipment and medical supplies after the Ministry of welfare and the Ministry of finance approved the agreed list;
2) veterinary medicinal products for human or veterinary use supplies and veterinary services approved by the Ministry of agriculture and the Ministry of finance agreed with the list;
3) infants for the supply of specialized products at the Ministry of welfare and the Ministry of finance approved the agreed list;
4) book supplies;
5) media shipments (except for erotic and pornographic media);
6) guest accommodation guest accommodation services accommodation (hotels, moteļo, Guest House, tourist home, used for the kempingo, tourist Hostel);
7) the centralised water supply water supply;
8) sewage services;
9) municipal waste collection, transport and disposal services. "
6. in article 7: Add to the first paragraph of paragraph 2, after the word "including" with the words "transport";
replace the first part of paragraph 7, the words "non-refundable technical" with the words "foreign financial".
7. Replace article 8 of the sixth part 1 and 2 and the eighth paragraph, the words "value added tax" with the words "with the value added tax to taxable person registration".
8. Replace article 9, second paragraph, the words "tax paid shall not exceed 1800 late" with the words "taxable transactions carried out by an amount not exceeding 10 000 lats.
9. Article 10: make the fourth paragraph as follows: "(4) in transactions with real estate: 1) the taxable person's input on the report do not apply to the purchase of real estate, as well as on real estate construction, reconstruction, renovation or restoration. If the real property is to be used only for taxable transactions, input the report in full. If the real property is to be used for both taxable and non-taxable transactions, deductible input tax shall be determined by the expected real estate use proportions under the tenth;

2) taxable person does not use the purchased real estate, built, renovated, reconstructed or renovated real estate registered in the State revenue service, filing a tax return for the tax period in which it was purchased or taken into service. Registration of real estate, taxable person indicates the total amount of duty presented in tax invoices received for the purchase of real estate, construction, reconstruction, renovation or restoration, as well as the amount of the input tax deduction, subject to the use of real property taxable and non-taxable proportion of transactions;
3) taxable person, starting with the tax year in which the real property is acquired or taken into service, and the next 10 years, the annual tax declaration submitted, in writing, inform the State revenue service on the use of immovable property taxable and non-taxable transactions in the relevant tax year;
4) taxable person deductible input tax adjustment for each tax year, the calculation of the difference between one-tenth of the deduction of input tax-deductible input tax and the corresponding tax year, pursuant to the real property taxable proportion of use and non-taxable transactions. This difference in taxable person paid into the budget or gets back from the budget;
5 adjustment of input tax) does not need to be conducted if the tax year this part of the ratio referred to in paragraph 2 has not changed;
6) if real property (or part of it) is sold within 10 years after the acquisition or acceptance into operation, the taxable person shall repay the amount of the input tax in the budget, which is calculated by multiplying one-tenth of the input tax deducted by the number of years remaining until the part referred to in paragraph 3 of the 10 years. The amount of input tax to be repaid shall be included in the value of the property, and the buyer is not entitled to deduct as input;
7) if real property 10 years following its registration in the State revenue service has died or been destroyed as a result of natural disasters or otherwise forcibly, and it is a proven documented, pretax adjustment shall cease with their tax year, when on that real estate presented loss of supporting documents. ';
turn off the sixth;
to replace the tenth paragraph, the words "or" by "and".
10. in article 12: replace the words "in part 2.1 taxable person, it does not have a value added tax, debt and the calculated tax amount is taken in the accounts" with the words "taxable person and has no value added tax debt";
make a tenth as follows: "(10) if the tax return for the taxation period submitted in a timely manner, is properly designed and indicated that pretax for the period is greater than the taxable transactions of the calculated tax, tax the difference attributable to the period of pēctaksācij." to supplement the article with 10.1 part as follows: "(101) overpaid tax (the difference between the calculated and the deductible input tax) at the request of the person liable may be diverted to other duties or minimum payment, fees, excluding customs duties, excise taxes on petroleum products and excise taxes on alcoholic beverages, in the following order: 1) State social security payments;
2) of taxes, duties and other compulsory payments to the State budget;
3) of taxes, duties and other compulsory payments to the budgets of local governments. "
make the eleventh subparagraph by the following: "(11) the State revenue service tax overpayment (the difference between the calculated and the deductible input tax) the taxable person shall be released within 30 days upon reasoned request, the supporting documents and transactions. If a decision on the taxable person's tax inspection (inspection, audit), the State revenue service has the right to delay the repayment of excess tax amounts for those transactions, which requires additional information and the date of the tax administration has evaluated the deal and made a decision on the merits of the request. For the repayment of excess tax delay State revenue service shall notify the taxable person writing. "
11. To supplement the law with 12.2 article as follows: "article 12.2. The refund of value added tax for foreign legal entities (1) Republic of Latvia enterprise register unregistered foreign legal entities in the Republic of Latvia purchased goods and services tax paid be refunded after the principle of parity, if account is taken of the conditions that a foreign legal person: 1) is not registered with the State revenue service value added tax register of taxable persons;
2) has registered the business in his home country — a country that is applied to the value added tax (also identical or essentially similar to tax), and are registered in its home country as of value added tax-taxable person;
3) not carried out in accordance with the existing laws of the business register in the Republic of Latvia.
(2) the Cabinet of Ministers, subject to the requirements of the first subparagraph: 1) determine the arrangements for the refund of taxes, and refundable tax minimum amount;
2) national revenue submitted documents and their submission deadlines;
3) confirms the submission form sample tax repayment. "
12. off 13.2 of the first paragraph of article 4.
13. transitional provisions: exclude paragraph 7;
transitional provisions be supplemented with 20, 21, 22, 23 and 24 by the following: "20. Law" on value added tax "6 of the first paragraph of article 9, paragraph 14, point" c "section and paragraph 15, article 4.1 and article 12.1, in force until 31 December 2002.
21. the law "on value added tax" in the third paragraph of article 5, article 6, first paragraph 9.1 and 9.2 points, 6.1 and article 12.2 article shall enter into force on 1 January 2003.
22. The Cabinet of Ministers to 2002 1 October issue of this law the rules laid down in article 12.2.
23. The Cabinet of Ministers until 2002 December 31 issued rules relating to value added tax rate of 9 percent.

24. the law "on value added tax" article 12 10.1 shall also apply to the portion in respect of value added tax overpaid amounts that emerged before the date of entry into force of the amendment, and in respect of which no tax administration adopted a decision on the repayment or other diversion of taxes, duties or other mandatory payments. "
The law shall enter into force on January 1, 2002, with the exception of the law "On value added tax" amendment to article 12, which shall enter into force on the day following the promulgation of the law.
The law adopted by Parliament in 2001 on November 22.
State v. President Vaira Vīķe-Freiberga in Riga, 2001 December 7 Editorial Note: the law shall enter into force on January 1, 2002, with the exception of the law "On value added tax" amendment to article 12, which shall enter into force by 8 December 2001.