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

Read the untranslated law here: https://www.vestnesis.lv/ta/id/164277

Cabinet of Ministers Regulations No. 667 Riga 2007 (2 October. No 55 34) 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, nr. 4) the following amendments: 1. Express the point 1 and 2 by the following:" 1. the rules provide procedures for: 1.1. European Union structural funds (hereinafter referred to as the structural funds) to finance the project, the applicant grant scheme of the project, the applicant in the second level intermediate, the competent authority, liaison body, the European Community initiative EQUAL (EQUAL) the applicant and the project EQUAL managing authority provides information on the application of value added tax, where the structural funds co-financed project (hereinafter the project); 1.2. the structural funds and the beneficiary of the grant, the beneficiary or the beneficiary shall provide EQUAL information about expected value added tax into the project's eligible costs; 1.3. the second level intermediate, the responsible authority, the authority, the operator or the grant scheme EQUAL managing authority checks that the rules referred to in paragraph 1.1 the bottom information; 1.4. the second level intermediate, the responsible authority, the authority, the operator or the grant scheme EQUAL managing authority and the State revenue service checks that the rules referred to in point 1.2 of the information; 1.5. the second level intermediate, the responsible authority, the authority, the operator or the grant scheme EQUAL managing authority shall take a decision on the inclusion of value added tax to the project's eligible costs. 2. eligible costs of the project are the beneficiaries of the structural funds, the grant, the beneficiary or the beneficiary was made EQUAL to the cost of the project, which is financed in part from structural funds in accordance with the approved project budget, as determined by the second-level intermediate, the competent authority, liaison body, grant schemes, the operator or the EQUAL managing authority in the contract concluded for the implementation of a project, and the second-level intermediate bodies, competent authorities, liaison bodies, grant schemes, the operator or the EQUAL managing authorities of its decision. " 2. Add to subparagraph 3.1., after the words "second tier intermediary institution" with the words "responsible authority or authorities". 3. To supplement the provisions of point 5.2 as follows: "If the project application submitted 5.2 a limited selection of project application, the applicant shall submit the project to the responsible authority for the project submission or collaboration, the project is added to fill the application of these rules in annex 1 of the structural funds the project applicant questionnaire." 4. Make paragraph 6 by the following: "6. the structural funds, the beneficiary shall submit a second level intermediary institution responsible body or institution of cooperation 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). Report submitted to 20 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 period of project implementation. 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. " 5. Add to paragraph 10 after the words "second tier" intermediate "with the words" responsible authority or the authority ". 6. Express 12.2. subparagraph by the following: "12.2. prepares and, 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 opinion on the review (-) (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. agenda. " 7. Make points 14 and 15 by the following: "14. If this rule 12.1. 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 tier intermediary institution, responsible authority, the authority, the operator or the grant scheme EQUAL managing authority. 15. the second level intermediate, the responsible authority, the authority, the operator or the grant scheme EQUAL managing authority, on the basis of this provision, the opinion referred to in paragraph 12.2, within 10 working days of the decision on the amount of value added tax, which applies to be included in the project costs. " 8. the introductory part of paragraph expressing 15.1 the following: "If the beneficiary of the structural funds, 15.1 or grant, the beneficiary, or the beneficiary shall provide EQUAL interim payment request, the second level intermediate, the responsible authority, the authority, the operator or the grant scheme EQUAL managing authority:". 9. Express 17 as follows: ' 17. If after 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 14, second-level intermediate, the 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 based on the provisions referred to in paragraph 14 of the opinion. " 10. Deleting 18, 19 and 20. 11. To complement the chapter IV with 21 and 22 the following: "21. These rules 4, 5, 5.1, 7.1, 7., 11., 11.1 points and annex 2 and 3 apply only to the 2004-2006 programming period. 22. This rule 5.2 and 2.1 and annex 4 apply only to the 2007-2013 programming period ". 12. Supplement with 2.1 annex (annex 1). 13. To supplement the provisions of the annex (annex 2).
Prime Minister a. Halloween Minister with special responsibility for European Union funds learning matters n. Brok annex 1 Cabinet's October 2, 2007.-Regulation No. 667 statement of the amount of value added tax, which the beneficiary of the structural funds 2007-2013 programming period provided in the reporting period include the project eligible costs financing requested by the structural funds in the fiscal code of the beneficiary of the structural funds address the State revenue service territorial institution, the name of the structural funds the structural funds project type project name with the competent authority or institution of cooperation signed contract number for the report period start date end date for the report period.

No goods or services the services PO box nosa Kuma goods supplier or service provider registration code ENVIRONMENT with VAT taxable persons in the register or other Member State of the European Union with the register of taxable persons VAT SALES TAX invoice number or walkie-talkie number VAT dekl invoice sign NASA date or customs declarations are presented of the date the doc puts you in Charge of a number of costing you dock puts the date the cost amount notes amount without VAT (Ls) sales tax amount ($) amount with VAT (Ls) for a given tax period the proportion laid down or mark for separate accounting nodrošināšanu1 VAT amount that is not deductible as input tax law "on value added tax" prescribed in article 10 the amount of VAT as regards the amount of cost of fuel ($) funding requested by the structural data after a data ENVIRONMENT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15.






















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x total x x x x x x








Note the. 1 Structural Fund beneficiaries specifies for a given tax period (when the deal was made) the prescribed proportion, or "separate accounts" If separate accounts are goods and services for the business, which are not subject to SALES TAX or that were not subject to the law "on value added tax".

I certify that the information provided in the report is true.

.

(beneficiaries of the structural funds, the head of the institution of the signature and transcript)
(date).





(for preparation of the signature of the person responsible and transcript)
(date)
(the phone) "Minister with special responsibility for the acquisition of funds from the European Union's Affairs n. Brok annex 2 Cabinet-October 2, 2007.-Regulation No. 667" annex 4 Cabinet of 7 September 2004, regulations No 782 Minister with special responsibility for the acquisition of funds from the European Union's Affairs n. Brok