Arrangements For Providing Verifiable Information About Application Of Value Added Tax To The European Economic Area Financial Instrument And The Norwegian Government In Bilateral Financial Instrument Programme Co-Financed Grants Scheme And Individual ...

Original Language Title: Kārtība, kādā sniedzama un pārbaudāma informācija par pievienotās vērtības nodokļa piemērošanu Eiropas Ekonomikas zonas finanšu instrumenta un Norvēģijas valdības divpusējā finanšu instrumenta līdzfinansēto programmu, grantu shēmu un individuālo projektu

Read the untranslated law here: https://www.vestnesis.lv/ta/id/171730

Cabinet of Ministers Regulations No 108 in Riga in 2008 (26 February. 16. § 12) arrangements for providing verifiable information about application of value added tax to the European economic area financial instrument and the Norwegian Government in bilateral financial instrument programme co-financed grants scheme and individual projects Issued under the European economic area financial instrument and the Norwegian Government, the bilateral management of the financial instrument of the law article 18, paragraph 6 (I). General questions 1. determines the order in which you provide and verify the information on the application of value added tax to the European economic area financial instrument and the Norwegian Government in financial instruments (bilateral future-financial instruments) co-financed programs, grant schemes and individual project. 2. individual beneficiaries of co-financing of the project provides the Central Finance and Contracting Agency (hereinafter Agency) information about expected value added tax amount into the individual project's eligible costs. 3. the recipient of the subproject co-financing provides the operator information about the expected amount of value added tax included in the subproject the relevant costs. 4. the operator shall provide the Agency with information about expected value added tax amount into the program or grant schemes applicable in the management (administrative) costs. 5. The operator shall verify that the information referred to in paragraph 3 and shall submit it to the State revenue service. 6. the Agency shall examine this rule 2 and the information referred to in paragraph 4 and shall submit it to the State revenue service. 7. The State revenue service checks that rules 5 and 6 above. II. Provision of information on the application of value added tax programs, grant schemes, individual project or sub-project within 8. If the program, grant scheme or individual project value added tax incorporated in the program, the grant scheme or the individual eligible project costs, the operator or the individual recipient of the co-financing of the project within 10 working days after the conclusion of the cooperation agreement shall submit a completed questionnaire within the Agency on the application of value added tax (hereinafter referred to as the questionnaire) (annex 1) programs, grant schemes or individual project. 9. If a subproject in the value added tax to include eligible costs a subproject, the subproject co-financing beneficiary within 10 working days after the conclusion of the agreement for the implementation of the sub-projects shall submit a completed questionnaire to the operator in the application of value added tax within the sub-projects. 10. If the value added tax is not scheduled to be included with the application, grant schemes, individual project or subproject attributable costs, the questionnaire did not provide. 11. The operator or individual project co-financing by the beneficiary shall submit to the Agency a report on the amount of value added tax (annex 2) that the operator or the individual recipient of the co-financing of the project during the reporting period provides for the program or grant schemes applicable in the management (administrative) costs or individual eligible project costs. 12. the beneficiary shall submit subproject co-financing operator report on value added tax amount (annex 2), which the co-financing by the beneficiary of a subproject in the reporting period provides for the relevant subproject. 13. Review of the value added tax amount submitted 20 working days following the end of the reporting period. The first reference period is 12 months, starting from the cooperation agreement or contract for the implementation of the sub-projects of the incidence of the costs starting date, but if the relevant contractual individual projects, programs, grant schemes, or sub-project implementation period is shorter than 12 months, the reporting period is the program, grant schemes, individual project or sub-project implementation period. Each subsequent reporting period is for the previous accounting period the following 12 months, but if the programs, grant schemes, individual project or subproject is the end of the implementation period remains less than 12 months, the reporting period is the remaining individual projects, programs, grant schemes, or the period of the implementation of the sub-projects. 14. Review of the value added tax amount, if the operator does not submit individual project co-financing, recipient or beneficiary of the subproject co-financing programs, grant schemes, individual project or subproject provides the eligible costs do not include value added tax. III. Information on value added tax inclusion programs, grant schemes, individual project or sub-project 15. eligible costs the agency within 10 working days after the receipt by the operator or the individual beneficiaries of co-financing of the project report on value added tax amount, assess it and send the State revenue service territorial institution to which the operator or the individual recipient of the co-financing of the project registered as taxpayers. If the agency finds inaccuracies in the submitted report, it requests the operator or individual recipient of co-financing of the project within five working days submit to the Agency the report or additional information. 16. The operator shall, within 10 working days after the receipt of the requested co-funding subproject report on value added tax amount, assess it and send the State revenue service territorial institution to which the recipient of the sub-projects co-financed registered as taxpayers. If the operator finds inaccuracies in the submitted report, it requests the recipient of co-financing of sub-projects within five working days to submit an updated report to the operator or additional information. 17. The State revenue service territorial authority 30 days after 15 or 16 of these regulations. the report referred to in paragraph 17.1. in the receipt: the operator, individual project or subproject receiving co-financing co-financing requested a review of the value added tax amount included in the examination of the information and decide on the right to deduct input tax;
17.2. prepares and, together with a statement of the amount of value added tax (original) sent to the appropriate agency or operator opinion on the report (annex 3), showing the amount of value added tax, which the operator, individual project co-financing beneficiary or beneficiaries of co-financing of the subproject is entitled or not entitled to deduct from the State budget paid tax amounts as input to the law "on value added tax" prescribed in article 10. 18. This provision of the decision referred to in paragraph 17.1. managers, individual project co-financing by the beneficiary or the bottom of a project co-financed by the beneficiary you may challenge the law "on the State revenue service". 19. If these provisions 17.1. decision referred to by the opposition is fully or partially repealed in the State revenue service territorial institution adopts a new decision and draw up a new opinion, and sends it to the appropriate agency or operator. 20. the Agency shall, on the basis of this rule 17.2. opinion, referred to in 10 working days, shall take a decision on the amount of value added tax, which included relevant programmes or grant schemes applicable in the management (administrative) costs or individual eligible project costs. 21. The operator shall, on the basis of this rule 17.2. opinion, referred to in 10 working days, shall take a decision on the amount of value added tax, which applies to be included in the subproject. 22. If the operator or the individual recipient of the co-financing of the project shall submit an interim report, the Agency: 22.1 value added tax refunded the amount that would be included in the appropriate program or grant schemes applicable in management (in the light of the administered) or individual project costs eligible costs, on the basis of a draft submitted for the mid-term review;
22.2. as this provision referred to in paragraph 17.2. opinion of the overpaid amounts of value added tax, which was included in the program or grant schemes applicable in the management (administrative) or individual eligible project costs, in accordance with the cooperation agreement is deducted from financial instruments required by the co-financing on the basis of the next or last interim report of the project. 23. If the beneficiary shall submit subproject co-financing financial instr feature request for the file (feature request), the kotāj apsaimn: 23.1. reimburse the amount of value added tax, which include subprojects related costs, based on the feature request submitted;

23.2. After this rule 17.2. finding referred to in excess of the amount of value added tax, which was included in the subproject, the eligible costs under the agreement for the implementation of the sub-projects is deducted from the next or last feature request. 24. This provision of the decision referred to in paragraph 20 of the operator or the individual recipient of the co-financing of the project can be a challenge in a cooperation agreement. 25. paragraph 21 of these rules the decision referred to in the subproject is co-financed by the beneficiary you could challenge the implementation of the sub-projects under the procedures laid down in the Treaty. 26. If these provisions referred to in paragraph 20 of the decision of the State revenue service territorial institution receives a new opinion, in accordance with paragraph 19 of these regulations, the Agency shall cancel the decision taken on the basis of this provision, the opinion referred to in paragraph 17, and five working days, adopt a new decision based on the provisions referred to in paragraph 19 of the opinion. 27. If, after these rules referred to in paragraph 21 of the decision of the State revenue service territorial institution receives a new opinion, in accordance with paragraph 19 of these regulations, the operator shall withdraw the decision adopted on the basis of this provision, the opinion referred to in paragraph 17, and five working days, adopt a new decision based on the provisions referred to in paragraph 19 of the opinion. IV. concluding issues 28. If the operator or the individual recipient of the co-financing of the project concluded a cooperation agreement until the date of entry into force of the rules and had foreseen the value added tax to include appropriate program or grant schemes applicable in the management (administrative) or individual project costs eligible costs, this 20 working days after the entry into force of these regulations shall submit a completed questionnaire within the Agency. 29. If the recipient of the sub-projects co-financed concluded a contract for the implementation of the sub-projects up to the date of entry into force of the rules and had foreseen the value added tax to include subprojects related costs, it is 20 working days after the entry into force of these regulations shall be submitted to the operator the completed questionnaire. The Prime Minister's site-traffic Minister a. shlesers Finance Minister a. Slakter annex 1 by Cabinet on 26 February 2008. Regulations No 108 Finance Minister a. Slakter annex 2 by Cabinet on 26 February 2008. Regulations No 108 Finance Minister a. Slakter annex 3 by Cabinet on 26 February 2008. Regulations No 108 Finance Minister a. Slakter States