Amendments To The Cabinet Of Ministers On 7 September 2004, Regulations No. 782 "procedures And Checks The Information Provided On The Application Of Value Added Tax To The Co-Financed By The Structural Funds Of The European Union And The European Comm...

Original Language Title: Grozījumi Ministru kabineta 2004.gada 7.septembra noteikumos Nr.782 "Kārtība, kādā sniedz un pārbauda informāciju par pievienotās vērtības nodokļa piemērošanu Eiropas Savienības struktūrfondu līdzfinansēto un Eiropas Kopienas iniciatīvas EQUAL finansēto p

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/177918

Cabinet of Ministers Regulations No. 452 Riga, June 17, 2008 (pr. No 42 41) amendments to the Cabinet of Ministers on 7 September 2004, regulations No. 782 "procedures and checks the information provided on the application of value added tax to the co-financed by the structural funds of the European Union and the European Community initiative EQUAL funded projects and adopt a decision on the inclusion of value added tax to the project-related costs ' Issued in accordance with the Cabinet of Ministers Act article 14 equipment, first paragraph, point 3 to make the Cabinet of 7 September 2004, regulations No 782" order that provide and verify the information on the application of value added tax to the co-financed by the structural funds of the European Union and the European Community initiative EQUAL funded projects and adopt a decision on the inclusion of value added tax to the project-related costs "(Latvian journal, 2004, nr. 153; 2005, 111 no; 2007, 10, 161 no) the following amendments: 1. Express points 6 and 7 by the following:" 6. the structural funds, the beneficiary shall submit a second level intermediary institution responsible body or authority report on the amount of value added tax, which the beneficiary of the structural funds in the reporting period provides for eligible costs of the project (hereinafter report) (2 or 2.1). The report shall be submitted within 10 working days after the end of the reporting period. The first reference period is 12 months from the date on which the second level intermediate, the competent authority or institution of the cooperation contract for the implementation of a project, but if the contractual project period is shorter than 12 months, the reporting period is the project really is ery period. If the project preparation costs are eligible costs and it was made before the conclusion of the contract with the second-level intermediate, the competent authority or institution of cooperation, the report for the first reporting period also include project preparation costs incurred before the agreement on the conclusion of the implementation of the project with the second level between niekinstitūcij, a responsible authority or the liaison body. Each subsequent reporting period is for the previous accounting period the following 12 months, but if the project to the end of the implementation period remains less than 12 months, the reference period shall be the remainder of the implementation period of the project.
7. the Grant, the beneficiary shall submit the grant scheme for keepers report on value added tax amount, which grant funding recipient reporting period provides for eligible costs of the project (annex 2). The report shall be submitted within 10 working days after the end of the reporting period. The first reference period is 12 months from the date on which the grant scheme operators contracted for the implementation of a project, but if the contractual project period is shorter than 12 months following, the reporting period is the period of project implementation. If the project preparation costs are eligible costs and it was made before the conclusion of the contract with the operator of the scheme of grants, the report for the first reporting period also include project preparation costs incurred before the agreement on the conclusion of the implementation of the project with the grant scheme for keepers. Each subsequent reporting period is for the previous accounting period the following 12 months, but if the project to the end of the implementation period remains less than 12 months, the reference period shall be the remainder of the implementation period of the project. "
2. Make 10, 11 and 11.1 points as follows: "10." second level intermediate, the competent authority or institution of cooperation: 10.1. within five working days after receipt of the report of the structural funds, the beneficiary shall evaluate the report and forward it to the State revenue service territorial institution to which Structural Fund beneficiaries registered with the State revenue service value added tax register of taxable persons;
10.2. within 15 working days after receipt of the report of the structural funds, the beneficiary shall assess the report and decide on the amount of value added tax, which applies to be included in the project costs, if the beneficiary of the structural funds is not registered with the State revenue service value added tax register of taxable persons.
11. Grant Scheme, the operator shall: 11.1 within five working days after receipt of the report from grant funded by the recipient assessing the report ma and forward it to the State revenue service territorial Commission where the grant beneficiary is registered with the State revenue service value added tax register of taxable persons;
11.2. within 15 working days after receipt of the report from the grant, the beneficiary shall assess the report and decide on the amount of value added tax, which applies to be included in the project costs, if the beneficiary of the structural funds is not registered with the State revenue service value added tax register of taxable persons.
the EQUAL managing authority: 11.1 11.1 1.  within 10 working days of the receipt of the report from EQUAL funded you requested review shall assess and forward to the State revenue service teritori lajai authority in EQUAL beneficiaries registered with the State revenue service value added tax register of taxable persons;
11.1 2.  within 30 days after receipt of a report from the EQUAL beneficiaries of the report examine and decide on the amount of value added tax, which applies to be included in the project costs, if EQUAL financial beneficiary of the volume is not registered with the State revenue service value added tax taxable persons. "
3. Supplement with 11.2 and 11.3 of the following: "After this rule 10.1 11.2, 11.1 or 11.1 Overview referred to in paragraph 1 in a receiving State revenue service territorial authority within five working days to evaluate and, if necessary, require the recipient of the structural funding, grant funding, the beneficiary or beneficiaries to submit EQUAL transaction and payment documents for inspection.
11.3 the recipient of funding by the structural funds, the grant beneficiaries and EQUAL beneficiaries within three working days following that rule 11.2 above shall submit the receipt of the request of the State revenue service territorial authority officials authorized the transaction and payment documents inspection. "
4. Make the following point 12: ' 12. State revenue service territorial institution 15 days after this rule 10.1, 11.1 or 11.1 review referred to in paragraph 1 and, if necessary, by the rules referred to in paragraph 11.3 of the date of receipt of documents by the structural funds or receiving grant funding, receiving or EQUAL beneficiaries and the two copies, drawing up an opinion on the report (opinion) (3 or 4) , showing the amount of value added tax, which the structural funds or the recipient of the grant, the beneficiary, or the beneficiary is EQUAL rights or no right to deduct from the State budget paid tax amounts as input to the law "on value added tax" prescribed in article 10. The first copy of the opinion, together with the report (the original) sends the appropriate second level intermediate, the competent authority or body, or grant schemes, the operator or the EQUAL managing authority and, in the opinion of the second copy shall be sent to the knowledge of the structural funds for the funding to the recipient or grant funding to the recipient, or the EQUAL funding to the recipient. "
5. Delete paragraph 13 and 14.
6. Make a point 15 as follows: "15. Second level intermediate, the competent authority, liaison body or grant schemes, the operator, on the basis of this provision, the opinion referred to in paragraph 12, within five working days, decide on the amount of value added tax, which applies to be included in the project costs. EQUAL managing authority, on the basis of this provision, the opinion referred to in paragraph 12, within 10 working days of the decision on the amount of value added tax, which applies to be included in the project costs. "
7. Replace the 2 in Figure 15.1 and the word "12.2." in the number and the word "the" in paragraph 12.
8. Express 16 and 17 points by the following: "4. The provisions of 10.2, 11.2 and 11.1 in paragraph 2 and paragraph 15 of the decision referred to in the structural funds, the beneficiary, the grant beneficiaries or beneficiary EQUAL may challenge the order set out in the agreement for the implementation of a project.
17. in the case of the structural funds, the beneficiary, the grant beneficiaries or beneficiary is EQUAL to challenge the rule of the decision referred to in point 15, second-level intermediate, the responsible authority, the authority, the operator or the grant scheme EQUAL managing authority of the State revenue service territorial authority to re-evaluate the report, taking into account the beneficiaries of the structural funds, the grant, the beneficiary or the beneficiary's application in EQUAL specified arguments. "

9. Supplement to chapter III and 17.2 points in 10.6: "17.1 If that rule 12 opinion paragraph is amended, the State revenue service territorial institution within 15 days of the new opinion shall be prepared and sent to the second level intermediate, the competent authority, the authority, the operator or the grant scheme EQUAL managing authority.
17.2 If, following these rules referred to in paragraph 15, the adoption of the decision of the State revenue service territorial institution receives a new opinion in accordance with the provisions of paragraph 17.1 second tier intermediary institution, responsible authority, the authority, the operator or the grant scheme EQUAL managing authority repealed the decision taken on the basis of this provision, the opinion referred to in paragraph 12, within five working days and adopt a new decision on the basis of this rule 17.1 points of that opinion. "
10. Add to annex 2 and 2.1 beyond words "I certify that the information provided in the report is true," with the words "and the report includes sales tax amount is not deducted as input tax law" on value added tax "prescribed in article 10.".
11. the supplement to annex 3 and 4 with the second part of the recipient, the recipient as follows: "Note: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (name of beneficiary) ____ ____ ____ ____ ____ ____ ____ ____ _____ (the beneficiary's legal address)".
Prime Minister i. Godmanis Minister with special responsibility for European Union financial management matters N. Brok Editorial Note: regulations shall enter into force by July 10, 2008.