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, no. 11) follows: 1. Article 1: to replace in paragraph 3, the words "rent" with the words "rent";
Express 5. — paragraph 9 by the following: "5) pašpatēriņš-own goods and their services without remuneration to entrepreneur, his family members and other persons, including employees, as well as get value that is lower than the cost of goods and services;
6) economic activity — any activity for remuneration that is not paid by the employer for wages or other remuneration to an employee, calculated from the social tax (State social security payments) and the individual income tax;
7) of value added tax-taxable persons-the natural or legal person and with a contract or agreement bound those groups of individuals or their representatives who made this law article 2 referred to in the second subparagraph and in accordance with the procedure laid down in this law, are registered in the State revenue service value added tax register;
8) domestic — the territory of the Republic of Latvia, except with a specific customs law customs control zones, customs warehouses, duty free shops and trade free zones;
9) input — the amount of value added tax-taxable person paid as value added tax according to the value added tax invoices for goods and services purchased by it or received their economic activity; "
Express 13. — paragraph 15 as follows: "13) customs value: value, determined in accordance with the Customs Act;
14) swap: the meaning of this law: the exchange of goods or services in accordance with the signed agreement;
15) including: the meaning of this law: a transaction in which the settlement of the sold goods (purchased) securities or services also take place based on the deletion of the counterclaim a claim; "
to supplement the article with 16-point 20 as follows: "16) unused real estate: a) new buildings or structures (including those installed fixed equipment), if they are not used in the operation of adoption, hired or leased, b) buildings or construction methods, if they are sold within one year of the adoption service, regardless of their use until the time of sale, c) a building or structure, if they are sold within one year of the renovation , reconstruction or restoration work, d) unfinished construction objects;
17) imports of goods: the goods for free circulation, making domestic laws things intended for customs release of the goods;
18) international transport: (a)), on international lines, b) ships that ply international routes except in ports of the Republic of Latvia registered fishing vessels, vessels engaged in c) for rescue or assistance at sea;
19) agricultural products processing enterprises: a) the undertakings (companies), which carries out first processing of agricultural products (including dairy plants, meat processing plants, canning plants, grain mills, sugar factories), b) forage production company (the company), which recycles purchased raw agricultural products, c) Organization, which purchased raw agricultural products to create the national reserve;
20) cooperatives, agricultural and fishery products processing and marketing of the joint cooperative (collaborative) companies, as well as machinery, machinery and other tools in common use and maintenance cooperative (collaborative) companies. "
2. Express article 2 by the following: ' article 2. With value added tax and the taxable transactions-taxable value (1) value added tax (hereinafter also-tax) taxed all with this taxable value of transactions if the transactions made with this domestic taxable person and if this law provides otherwise.
(2) value added tax taxable transactions (transactions subject to the future) are: 1) the supply of goods;
2) services;
3) commodities;
4) pašpatēriņš.
(3) the budget of the action taken by the institutions that provide national executive functions (including taxes, fees and fines collection), the meaning of this law are not considered taxable transactions.
(4) State fees are not fully counted in the State budget or local budgets, liable to value added tax.
(5) a taxable supply of goods or services provided are for the supply of goods or services remuneration payable in money terms without value added tax. Providing mediation services, about the value of taxable, considered as mediation.
(6) If a mediation is calculated as a percentage of the consideration of the goods supplied or the services provided, the value of the taxable value is determined from the mediation of goods supplied or service provided values without value added tax.
(7) If the value added tax-taxable persons (hereinafter taxable person also), represents a foreign natural or legal persons, shall participate in the supply of goods or the provision of services, it is considered that this same person has supplied goods or provided services, and are subject to tax all domestic goods and services delivery.
(8) If the intermediary receives full payment for the supply of goods or services, this intermediary is considered as goods supplier or service provider and the goods supplied or the services rendered are taxable, unless this Act provides otherwise.
(9) Commission on trade with individual owned second-hand goods or natural person own manufactured in non-food products, excluding trade in second-hand goods imported from foreign countries, with the tax sale is taxable brokerage (Commission) consideration of a Cabinet.
(10) providing cargo forwarding services, is liable to tax remuneration for the services of the expedition.
(11) transactions that are made as a rental purchase, the taxable value is the market value of the object of the lease contract. The additional payments provided for in the Treaty (including lease payments, interest) taxable in accordance with the procedure laid down in this Act.
(12) the value of the supply of goods includes the remuneration payable, purchasing products, or the value for customs purposes, as well as all additional payments for the supply of goods, insurance, packaging and transport, customs tax, environmental tax and excise tax paid on the supply of goods, excluding value added tax.
(13) If the containers are not taken, its value does not include the value of the supply of goods.
(14) the taxable value of the Exchange and clearing transactions or supply of goods and services in cases where partial compensation for the money, is such a product or service in the market value of the supply of goods or services at the moment.
(15) if the taxable person customs procedures laid down in the legislation of domestic items exported for processing into or processed in another country, and then imported, the value of the goods is determined by the remuneration paid for the treatment of the subject, or by value, calculated as the difference between the value of goods imported after processing, and its value at the time of exportation.
(16) the Taxable persons who own the goods manufactured or of the services used for domestic consumption, the taxable value is determined by the cost of goods and services.
(17) the supply of goods to be included in the calculated value also expected trade outage, fumes and other planned loss of value. Additional tax on such goods should not be lost. The loss of value that exceeded the calculated and is not included in the delivery of the goods, origin and is considered taxable.
(18) If you sell the buildings or structures within one year after the renovation, reconstruction or restoration work, the adoption of value added tax-taxable difference between buildings or building purchase fee (value of sales) and the building or renovation of housing value before, reconstruction or restoration work. "
3. Article 3: make the first paragraph by the following: "(1) the registration of persons in the State revenue service value added tax register out, subject to the following conditions: 1) natural person registered upon their permanent place of residence;
2) a legal person registered upon their legal address;
3) partnerships registered in the register of companies at fixed addresses;
4) if Group joint economic operation works on a contractual basis, record these groups of individuals authorized individual of its habitual residence;

5) if foreign person in the Republic of Latvia has not established a permanent representation of the registered, but domestically made one or more taxable transactions is recorded in one of the following persons: (a) the authorized person) in the Republic of Latvia after the person's domicile or place of residence, (b) the person — one) foreign business transactions execution sites in the Republic of Latvia. "
Add to the second part of the sentence the following wording: "The budgetary authorities which are financed from the State budget, may not register in the State revenue service as taxable person and not to the value added tax to the transactions made, if payment for those full counts in State general revenue authority concerned. ';
to make the seventh subparagraph by the following: "(7) the taxable person, starting from the day when it was recorded by the State revenue service value added tax register, obtained rights from the budget payable tax amounts to deduct the input VAT, which is paid from the date of registration of purchased goods and services received its own economic activity."
make a tenth as follows: "(10) where the foreign natural or legal person not established a registered permanent representation of the Republic of Latvia, the hinterland provides one or more taxable services it to in the first subparagraph must be duly registered in the State revenue service as taxable person shall calculate and pay value added tax in the budget regardless of the value of the taxable service.";
to supplement the article with the eleventh subparagraph by the following: "(11) If the tenth part of this article, the person is not registered as a taxable person, the value added tax paid intermediaries who provide this service domestically or, failing that, a recipient of services."
4. Article 4: to express in the first and second subparagraph by the following: "(1) the supply of goods and services is determined in accordance with the provisions of this article, and this is the criterion for determining whether a supply of goods and services has been made domestically or not, as well as the value added tax rate applicable.
(2) the place of the supply of goods: 1) is domestic, if: (a)) the supply of goods begins and ends in the inland, whether or not delivery takes place only in the domestic territory or crossing national borders, b) the supply of goods begins and ends in another country domestically (imports), c) the supply of goods begins in the territory of the Republic of Latvia that the meaning of this law are not domestic, and ends in the hinterland;
2) is not domestic, if: (a)) the supply of goods begins and ends in another domestically in the country (exports), b) the supply of goods begins and ends in the Inland territory of the Republic of Latvia that the meaning of this law are not domestic, c) goods are moved in transit traffic in accordance with the Customs Act. ";
adding to the third paragraph after the word "residence" with the words "except as provided for in this article.";
make quarter point 2 as follows: "2) transhipment of goods and storage, as well as other shipping related services — place of supply is the place where they are provided.";
turn off the fourth paragraph (3);
Add to sixth with the sentence the following wording: "If a transport service is provided both domestically and abroad, or in the territory of the Republic of Latvia that the meaning of this law are not domestic, the value added tax rate shall be applied in the order of the Cabinet in proportion to inland and abroad or in the territory of the Republic of Latvia that the meaning of this law are not domestic, transport service provided.";
to make the seventh subparagraph by the following: "(7) the recipient's domicile or habitual residence is to be considered as a service for the following services: 1) patent, copyright, licences, trade marks and similar rights, transfer of possession and control;
2) by advertising or public activity related services, advertising agents and advertising agencies;
3) lawyer, auditors, consultants, translators, interpreters, experts, engineers, market research, management, and operation of the patent office;
4) data processing;
5) provision of information, including exchange of experience;
6) the services provided, with the exception of staff, staff training and training;
7), except in the case of rental property and vehicle leases. ";
turn off the eighth and ninth.
5. Put article 5 second subparagraph by the following: "(2) the tax rate 0% is determined in accordance with article 7 of this law: 1) product export;
2) supplies of goods on the territory of the Republic of Latvia, the meaning of this law is not a national;
3) services that are not delivered domestically. "
6. Article 6: make the first part of the first paragraph and paragraph 1 to 5 by the following: "(1) the duty shall be the following supplies of goods and services: 1) services provided to old people's homes or in the home, social care and rehabilitation centers, specialized care centres or houses, which completely or partially financed from the State budget or local budget;
2) fee for children's stay in the nursery;
3) financed from the national budget catering services repair work in the institutions and prisons;
4) tuition fees in public educational institutions, as well as in an approved private training institutions;
5) fees for unemployed vocational training or retraining, organised by the State employment service; ";
turn off the first part of paragraph 7 and 24;
turn off the first part of paragraph 8, the words ' (except video) ";
turn off the first part of paragraph 14, the words "and services provided in public baths";
make the first part of paragraph 17 the following: "17) financial transactions: (a) the granting of credit) and controls, as well as services related to credit or other guarantee money guarantees and supervision, debt recovery, also by the same credit, the awarding of credit b) services related to the deposit, current account transactions, payments, transfers, debts, cheques and other means of payment, other than collection services and letting of safes , c) means of payment and services related to means of payment, the outstanding purchase and sale, except things (money, coins) which are supplied for or contain precious collection, d) securities and capital investments, as well as the services that are provided by buying and selling securities and investment capital. Property investment cases, importing or purchasing a property investment, exemption does not apply, if the law provides otherwise, e) mērķdotācij public passenger transport and the granting of domestic carriers mērķsubsīdij disabled and politically repressed person. ";
make the first part of paragraph 18 of the following wording: "18) media in cabinet order;"
make the first part of paragraph 21 by the following: "21) fiction, documentaries and animated films (with the exception of the VHS video format), if they are supplied or distributed in the Republic of Latvia officially registered distributors or filmmakers;";
Add to the first part of paragraph 22, after the words "services" with the words "members of the cooperative, as well as";
make the first part of paragraph 23 as follows: "23) real property, including land, sale, except not used real estate first sale;"
make the first part of paragraph 26 the following: "26) mail services provided by a non-profit organisation State joint stock company" Latvijas Pasts "and which are in accordance with postal laws it is monopoly.";
to make the second and the third part as follows: "(2) the duty shall be the following: 1) imports of goods referred to in the first paragraph of the importation of goods;
2) foreign non-refundable technical assistance packages in the Cabinet in the order;
3) fixed assets imported taxable person's production process, in the order of the Cabinet of Ministers;
4) art objects entering the Museum Fund replenishment;
5) the importation of goods that are exempt from customs duty in accordance with the law "on the customs duties (tariffs)" Chapter 6 and 9, except for supplies of goods which are subject to customs duty 0% interest rate.
(3) The State border import tax charged, if you perform one of the following listed in customs law customs procedures: 1) the temporary admission;
2) inward processing;
3) inward processing under customs control;
4 importation of duty-free sales) store;
5) into a customs warehouse;
6) transit. ";
to supplement the article with the fourth and fifth by the following: "(4) if the goods imported into the Republic of Latvia, without having to pay tax in accordance with the second paragraph of this article, with the exception of the second subparagraph of paragraph 1, the goods are sold or leased, the value of the goods taxable in accordance with the procedure laid down in this Act.

(5) to the second part of this article, paragraph 3 of the assets does not create distortions of competition in the country, the Ministry of Economic Affairs approved the list of goods in which the analog are produced in the Republic of Latvia or imported these goods manufacturers ' official representatives in Latvia. That list includes assets and their analog of import is not exempt from value added tax. "
7. Article 7: turn off the title, the words "exports and international transport";
make the first part as follows: "(1) the tax rate is applied to the 0:1) to the supply of goods, of which the place of delivery in accordance with article 4 of this law is not a national;
2) services related to the export of goods and transit traffic (including travel, expeditions, storage of goods, loading, unloading, inspection and grading services);
3) service location in accordance with article 4 of this law is not a national;
4) supplies of goods and services related to international transport, supply and maintenance of: (a) the supply of vehicles, conversion), repair, maintenance, hire and the letting and associated with these operations, supplies and services, (b) the supply of the vehicle related) supplies of goods, c) aģentēšan and cargo vehicles service related services;
5) to tourism (travel) related services, in accordance with article 13 of this law;
6) on a parity basis — supplies of goods and services provided to foreign diplomatic and consular representatives in the Republic of Latvia, the diplomatic and consular agents, administrative and technical staff, as well as their family members — in the order of the Cabinet of Ministers;
7) supplies of goods and services provided for non-refundable technical assistance funds — Cabinet. ";
turn off third.
8. Article 8: Supplement to the fourth part of the third sentence by the following: "If a taxable person receives services from a foreign person registered and pay tax in the budget as the recipient, tax invoice is payable within seven days of receipt of invoices from the service provider. If payments are made in accordance with the Treaty without invoice, invoice tax chargeable at the time when payment is made. ";
Supplement fifth with the third sentence by the following: "transaction for which tax invoice may be issued to non-taxable persons shall be determined by the Cabinet of Ministers."
make the first part of the sixth paragraph and paragraphs 1 and 2 by the following: "(5) for a tax to be used for the invoice documents that are presented in the order of the Cabinet of Ministers, and which shall contain the following information: 1) consignor's or service provider's name (natural person: first name, last name) address (physical person-resident), as well as State revenue service assigned a value added tax payer's number;
2) recipient of the goods or services (the individual person: first name, last name) address (physical person-resident), as well as State revenue service assigned a value added tax payer's number; "
express the sixth paragraph 5 by the following: "5) rate of tax and calculated tax;".
9. Express article 10 by the following: ' article 10. Deduction of input tax and the tax payable to budget calculation (1) only the State revenue service registered taxable person has the right to tax declaration as input to the budget payable tax amount deducted: 1) from other taxable persons received tax invoices in the amount of tax on the goods and services of his taxable transactions. To be able to make these deductions must be paid tax bill;
2) the amount of taxes paid on imported goods domestically their taxable transactions for payment of the tax according to the supporting documents for the import of goods, which as a Subscriber or importer is given taxable person;
3) the amount of tax paid by the taxable person has paid during the period of pirmstaksācij as the recipient of the service in accordance with the prescriptions of the same tax bill.
(2) the tax bill shall be deemed to have been paid if the payment document in question without the relevant tax invoice identification data bank is also a mark for payment (bank, payment date and signature of the bank's operator). On the tax invoice for payment in cash receipt shows. If necessary, add the receipt stamped receipt, which together with cheque involve full article 8 of this law, part of the information laid down in the sixth.
(3) documents certifying the payment of the tax on the importation of goods, use: 1) a customs declaration or a specific other legislation accompanying the goods with customs authorities check that value added tax is paid;
2 the Customs payment receipt), banks or other institutions (post, Telegraph) the payment document certifying that duty has been paid.
(4) do not apply in transactions with real estate deduction of input tax to be carried out as follows: 1) if the taxable person for his taxable transactions acquire do use real estate or real property new or Recon, or restored use reconstructs real estate tax paid when purchasing your unused real estate, as well as purchasing goods and receive services for real estate, construction, reconstruction or restoration renovēšan, during the tax period deductible from tax payable amount in the budget. If real estate for use as a taxable, non-taxable transactions it, the amount of the input tax deductible pursuant to this article shall be determined in the tenth part of the prescribed proportion;
2 the taxable person) If your taxable transactions purchased, built, renovated, reconstructed or renovated real estate, on which the acquisition or construction of the tax paid as input tax deducted, 10 years after its adoption into the acquisition or sale or start to use non-taxable transactions, deducted pretax pay back the State budget on the real property is not depreciated part (residual value). Calculating the remainder immovable property the value of the fixed asset depreciation rate should not exceed the law "on enterprise income tax" rules laid down in article 13. If non-taxable transactions is used in real estate shares, payable in the amount of the input tax in the budget is determined according to the tenth part of this article, the stated ratio. Budget in the amount of the input tax paid back to be included in the sale of real estate values, and the buyer is not entitled to deduct as input tax in the budget due amount. The order in which the State revenue service controls the use of the property for the first 10 years of its acquisition or acceptance into operation, shall be determined by the Cabinet of Ministers.
(5) If a taxable person for his taxable transactions has received services from the Republic of Latvia for foreign persons not registered and paid to the tax during the tax period for the State budget in accordance with the procedure laid down in this act as the service account by the tax paid as input tax deductible during the period of pēctaksācij.
(6) If a taxable person performs the investment capital of the taxable person, the investor loses the right to deduct input tax on investment property. In such cases, the State budget payable tax amount paid when purchasing this property and deducted as input tax. If the kind property is imported into the country without paying tax on it, the budget will not be the amount of the tax paid under the Customs cargo declaration of the value shown in.
(7) from the budget in the amount of tax due as input tax is not deductible for the 40 percent of the tax paid on representation acquired for the purposes of the goods and services received, which are related to a public Conference, reception, tasting and meal planners, as well as taxable persons subject to the tender.
(8) the pretax deductions from tax payable to budget amounts should not be purchased or imported the goods or services received: 1) which is not used for own economic activity;
2) used in article 6 of this law the transaction referred to in the first subparagraph;
3) which supplied or provided by persons who are not registered in the State revenue service as taxable person;
4 by the taxable person supplied) or supplied to a person who is a value added tax debt to the State budget and that the law "Of the annual accounts" is considered a related party to the taxable person;

5) if purchased or built, renovated, reconstructed or renovated real property for non-taxable business or social infrastructure. The tax will be paid the total book value of buildings and disposal according to fixed asset depreciation. At the social infrastructure objects belong to the apartments and communal holding objects (also a hotel), as well as education, culture, sports, catering, medical and social care facilities, if they are not directly related to the taxable person's economic activities.
(9) If a taxable person carries out both taxable and exempt transactions and if the individual goods and services accounts, which are used only for taxable transactions, on the purchased goods and services received paid deductible from pretax budget payable tax amounts without applying this article the tenth part of that proportion.
(10) where the purchase of goods and services received are used for both taxable and non-taxable transactions, or if there is no guarantee that their separate accounts, part of the input tax deductible during the period of taxation is calculated using the following ratio: the meter — taxable transactions carried out without the tax (including the value of transactions taxable tax 0% interest rate);
denominator: the total value of transactions without tax (in meter and in accordance with article 6 of this law in the first part of the value of exempt transaction amount).
(11) If the taxable person's taxable transactions the value of pirmstaksācij is less than five percent of the total value of the transaction, the person for value added tax purposes is allowed to carry out only taxable transactions to deduct input VAT accounting and paid for purchased goods and services received taxable transactions according to the ninth paragraph of this article.
(12) other taxable persons pay tax amounts in accordance with this article shall not be deductible from the tax as input tax, charged on the supply of goods or the cost of the services provided.
(13) the Taxable person must provide the calculated and the amount of tax paid accounting records.
(14) a Person who, within the time limit set in this Act are not submitted tax returns for the State revenue service, losing the right to deduct input tax in the tax period in which the tax return is submitted.
(15) a Person who has lost the right to VAT deductions under this article the fourteenth part of the calculated VAT may be deducted during the period of pēctaksācij according to the State revenue service submitted tax returns. "
10. Article 11 shall be expressed by the following: ' article 11. Tax Declaration (1) taxable person shall submit to the State revenue service tax return with the tax calculation for the tax period, within 15 days after the end of the tax period. Taxable persons pay the value added tax in the budget centrally for several enterprises (branches, departments), as well as farms after checking with the State revenue service for the tax return for the tax period shall be filed no later than 25 days after the end of the tax period.
(2) if the Declaration of the State of tax revenue is sent by mail, on the date of submission shall be considered the date when the tax return is passed to the mail (postmark).
(3) the tax declaration be submitted to State revenue also if the taxable person has not carried out during the tax period the taxable transactions.
(4) a taxable person who, within the time limit laid down in this article or not submitted tax returns, is not exempt from taxation in the budget, in accordance with article 10 of this law loses the right to deduct input tax in that tax period.
(5) the State revenue service may require the taxable person's tax return also met another time, if deemed necessary, but not more frequently than quarterly.
(6) the taxable person's tax return for the tax year shall be submitted to the State Revenue Department until next April 1. Tax return for the tax year of the State revenue service is also to be submitted if the taxable person worked less than one year.
(7) The tax month in tax return form to be submitted and the tax year of the tax return form to be approved by the Cabinet of Ministers. "
11. Article 12 of the expression by the following: ' article 12. Tax payment procedure (1) the taxable person paid tax to the State budget for the tax period, within 15 days after the end of the tax period. Taxable persons pay the value added tax in the budget centrally for several enterprises (branches, departments), as well as farms after checking with the State revenue service tax to the State budget for the tax period shall be 25 days after the end of the tax period.
(2) importation, duty paid domestic customs legislation.
(3) selling imported goods domestically (treated or untreated), for which a tax at the border customs office is not paid, the taxable person shall pay the tax in accordance with the procedure laid down in this law.
(4) If the importation of the goods, they are exempt from tax pursuant to article 6 of this law, and if the customs authority shall check that the tax is not collected, the importer is not entitled to the input tax deduction for that amount.
(5) where the customs declaration the Customs authorities marks, but goods are imported, they will be charged tax on the import of the goods the moment in accordance with the law "About taxes and duties" in article 29. At the same time the person responsible in accordance with the procedure laid down by law for the illegal importation of goods.
(6) transactions that are made as rental, purchase tax payable together with the redemption payments and lease payments within the time limits specified in the contract.
(7) If goods are destroyed or destroyed as a result of natural disasters or other emergency, the budget of its tax repayable amount paid, goods purchasing or importing, and deducted from the payment of the tax in the budget as input tax. For in those circumstances, killed or destroyed fixed assets budget refundable tax amount calculated from the residual value of fixed assets.
(8) if the Exchange or the clearing transaction is carried out in several tax periods, except the ninth part of this article in specific circumstances, the taxable person on goods dispatched or services rendered during the period of taxation paid tax in the budget law. Pēctaksācij received during the tax bill contains tax deductible on the tax return as pretax pēctaksācij period.
(9) if the contract is for a longer period than one year, the value added tax is to be calculated and payable in the budget Cabinet.
(10) if the tax return for the taxation period submitted in a timely manner, is properly designed and indicated that it paid pretax for the period is greater than the tax payable to the budget for that period, the difference between the tax attributable to the pēctaksācij period.
(11) the State revenue service tax overpayment (the difference between the amount of tax due and paid input tax) at the reasoned request of the registered taxable person be released within 15 days following the submission of the request. The repayment can be made only if it is received and checked tax return for the previous tax period and not a tax debt.
(12) the State revenue service may refuse to repay the taxable person the eleventh part of this article, the tax overpayment referred to in the following cases: 1) the taxable person's tax or other compulsory payment of debts to the State budget. In such cases, the excess amount will be redirected to the appropriate tax or other compulsory payments. The State revenue service may refuse to repay the overpayment referred to in cases where the tax is extended at the Ministry of Finance or the State revenue service law "About taxes and fees" in the form prescribed and commitments are met;
2) person is registered in the State revenue service as taxable person in accordance with article 3 of this law in the fifth. In such cases, the tax overpayment repayment shall be made in the order set by the Cabinet of Ministers;
3) person is not well documented tax 0 interest rate the validity of the application;
4 during the tax period) a person requests to repay the overpaid amount of tax, but the value of transactions for which the applicable tax rate of 0 percent according to article 7 of this law, shall not exceed 50 per cent of the total value of the taxable transactions. The end of the taxation year, the amount of the excess tax refunded from the State budget in full according to the year of tax declaration. The provisions of this paragraph shall not apply to tax paid on goods imported or purchased and for services received government investment projects contained in the programme.
(13) the tax is recovered, the end of the specified tax period.

(14) where a person who is not registered to the State revenue service as a taxable person, of goods supplied or services rendered levies in the value added tax charged on the tax payable to the State budget in full. The following persons are not entitled to the payment of the tax in the budget to reduce the amount of the input tax paid amounts. "
12. Article 13: put the title as follows: "article 13. The application of the tax for tourism (travel) company and agency services ";
to make the fourth subparagraph by the following: "(4) tourism (travel) company calculated tax for the same services (including travel packages, promotional leaflets to pick) included in tour packages and chargeable from the beneficiary of the service. Calculating the amount of tax payable to budget input tax deductible as domestic tax paid for the provision of its services (including rental, telephone, electricity). ";
to supplement the article with a new fifth and sixth the following: "(5) the tax on other tourism (travel) related services (including hotels, transport, catering services) that are actually provided by other domestic taxable person, to be included in the total value of the travel voucher and chargeable from the beneficiary of the service. For these services the amount of the tax charged on the tour (tour) firm fully transferred to the actual service provider. Tourism (travel) company this amount may not be deducted as input tax.
(6) tax 0 interest rate applicable to the following tourism (travel) related services: 1) tourism (travel) company for the same services provided to foreign tourists (persons whose normal place of residence is Latvia);
2) tourism (travel) related to the carriage of passengers and goods by international transport. ";
consider the current fifth on the 7th;
to complement the seventh subparagraph following the words ' transactions outside the borders of the Republic of Latvia "by the words" except as provided for in this article ".
13. To supplement the law with article 13.1 the following: "13.1 article. The application of the tax for farms (1) natural and legal persons, which produces agricultural output and is not registered in the State revenue service as taxable persons (hereinafter referred to as the farm), the transfer of the production of raw agricultural products to taxable persons-agricultural processing undertakings received from them a compensation of 12 percent of the production value of tax paid when purchasing goods and services for agricultural production purposes (hereinafter referred to as the compensation).
(2) compensation may be paid in such taxable person, if they follow this article on the seventh and eighth agricultural processing undertakings in certain conditions: 1) cooperatives;
2) paja public on agricultural products.
(3) compensation, cooperative society if they meet both parts 1 and 2, the conditions referred to in point 1) is not taxable persons and 2) received the full compensation paid to farms.
(4) for the farm could get a refund, so the specific agricultural processing undertakings shall submit to the national revenue to issue a certificate that the farm is not a taxable person and has the right to receive compensation.
(5) in order to receive the fourth paragraph of this article the said certified statement, the farm shall be submitted to the State revenue service farm registration certificate or proof of the municipal land property or usage rights.
(6) the State revenue service in part four of this article the said certified statement for submission to the particular agricultural product processing company issued for one calendar (tax) year. Repeating a statement for submission to the processing undertaking agricultural production in the State revenue service farms to be issued after the processing plant has been reported in certain farms and the production value in the year of pirmstaksācij.
(7) the agricultural products processing plant in its tax return for the taxation period the State budget in the amount of tax payable may be reduced for agricultural holdings paid the amount of the refund. Agricultural processing company is responsible for the farm records and, at the end of the tax year, provide to the State revenue service territorial institution, which issued to farms in the fourth paragraph of this article, the specific statement, the data on the respective farm production, the cast of the quantity and the value.
(8) If agricultural produce processing companies purchased products from the farms on the value (without compensation) that is higher or lower than the value of the delivery of the purchased products from analog to taxable persons, it loses the right to the seventh of this article in part relief.
(9) compensation shall not be payable on the purchase of farms or processed agricultural products. "
14. Article 14: make the first paragraph by the following: "(1) If a State or local government privatized the company and its new owner for the continuation of economic activities takes over all the company (its own functioning part of) rights and obligations, the transaction is not subject to tax. ';
to supplement the article with a new second subparagraph by the following: "(2) if the incorporated companies in agriculture, which formed in accordance with the law" On agricultural companies and the privatisation of the labourer "fishermen, a distinction is made between the effects on capital shares owned by members of the privatized labourer or persons who, in accordance with the law" on agricultural companies and the privatisation of the labourer "fishermen article 3 applies to the Member's status, labourer separate property is not subject to tax."
consider the second, third and fourth respectively on the third, fourth and fifth;
to supplement the article with the new sixth as follows: "(6) If a taxable person of enterprise — — the property is sold, the bailiff pursuing a court order, the taxable value of the property market or auction price."
15. Article 15: to make the third paragraph as follows: "(3) If a person in accordance with this law, the requirements of article 3 are not registered in the State revenue service as a taxable person, the taxable transactions, but this person from the date on which it was to be registered in accordance with the procedure laid down in this Act, is subject to value added tax payments without the right to VAT deductions, as well as subject to other law" About taxes and duties laid down in Chapter 7 "payments.";
off in the fourth paragraph, the word "exempt".
16. transitional provisions be supplemented with paragraph 5 and 6 by the following: "5. the undertakings (companies), which until 1998 1 January aprīkojuš of petrol filling stations with electronic cash systems, a cabinet order is allowed to reduce the value added tax payments to the State budget, but not more than 1500 lats for each station.
6. Article 7 of this law, in the fourth paragraph, the provisions of the Cabinet of Ministers adopted until July 1, 1998. "
The law shall enter into force on 1 January 1998.
The Parliament adopted Act of 13 November 1997.
The President g. Ulmanis in Riga in 1997, 28 November