Amendments To The Cabinet Of Ministers Of 10 January 2006, Regulations No 42 "rules On Value Added Tax Declaration"

Original Language Title: Grozījumi Ministru kabineta 2006.gada 10.janvāra noteikumos Nr.42 "Noteikumi par pievienotās vērtības nodokļa deklarāciju"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/162380

Cabinet of Ministers Regulations No. 569 of 2007 in Riga on august 28 (Mon. No 47 5) amendments to the Cabinet of Ministers of 10 January 2006, regulations No 42 "rules on value added tax declaration" Issued in accordance with the law "on value added tax" the seventh subparagraph of article 11 and article 36 1. make Cabinet 10 January 2006 regulations No 42 "rules on value added tax declaration" (Latvian journal, 2006, no. 11) the following amendments: 1.1.3.11 and 3.12 supplemented with the second sentence of the subparagraph by the following "If you have received a discount, void, reduced the purchase price received or received back the advance, receive discounts, purchase, goods reversed the price reduction or the back of the advance received are indicated by a minus sign;" 1.2. to supplement the section 3.15. in the second sentence by the following: "If you get the discount, voided the deal, reduced the price of the services received or received back the advance, the calculated tax amount is indicated with a minus sign;" 1.3.3.16 and 3.17 in expressing subparagraph by the following: "in row 55-3.16 after 18 percent rate on the purchase of goods on the territory of the European Union calculated tax amount, which is determined as follows: line 18:50 x 100. If you have received a discount, void, reduced the purchase price received or received back the advance, the calculated tax amount is indicated by a minus sign. The mathematical result of the line may be different from the actual this line the amount of tax if the tax period, fill in the amount of 55 line, all the tax bill (Bill) basis during the tax period calculated tax amount; 3.17. "56. line-after 5 interest rate for purchase of goods in the territory of the European Union calculated tax amount, which is determined as follows: line 5:51 x 100. If you have received a discount, void, reduced the purchase price received or received back the advance, the calculated tax amount is indicated by a minus sign. The mathematical result of the line may be different from the actual this line the amount of tax if the tax period, completing 56. line, amount of all the tax bill (Bill) basis during the tax period calculated tax amounts; " 1.4. the supplement to the third paragraph 3.23. sentence the following wording: "If you get the discount, voided the deal, reduced the price of the services received or received back the advance, the maximum amount of input VAT tax shall be indicated by a minus sign;" 1.5. the supplement to the third paragraph 3.24 sentence the following wording: "If you get the discount, void the purchase, reduced the price of the goods received, the goods sent back or get back the advance, the maximum amount of input VAT tax shall be indicated by a minus sign;" 1.6. to replace in paragraph 6.1. and 6.2 and point 7, the number "100" with the number "500"; 1.7. the express section 8.3.5. the following wording: "8.3.5. tax that taxable person under article 12 of the law on acquisition of goods part 9.1 in the territory of the European Union and for services received, is calculated on the basis of the invoice that is received from another Member State or a non-taxable person in the territory of the European Union of a non-registered person;" 1.8. to supplement the provisions of the following paragraph in the 9.2.9: "9.2.9. the person liable in accordance with article 12 of the law itself is part 9.1 estimated tax on the purchase of goods on the territory of the European Union, other Member States does not indicate the taxable person within the territory of the European Union or non-registered persons invoice number and date."; 1.9. to supplement the provisions of this paragraph 22.8:22.8. ' "taxation period" in the first two boxes-calendar the last two digits of the year, the third-quarter in the box (in Arabic numerals). "; 1.10. adding to 26.7. section behind the numbers and the words "the fourth part of article 10 paragraph 4 of" with the words and figures "and paragraph 2 of part 4.1". 2. the rules shall enter into force by 1 September 2007.
Prime Minister-Minister of finance Spurdziņš o. Minister with special responsibility for the acquisition of funds from the European Union's Affairs n. Brok