Amendments To The Cabinet Of Ministers Of 30 April 2001, Regulation No 178 Of The "procedures For Applying International Treaties For Avoidance Of Double Taxation And Prevention Of Tax Evasion In Tax Relief Set"

Original Language Title: Grozījumi Ministru kabineta 2001.gada 30.aprīļa noteikumos Nr.178 "Kārtība, kādā piemērojami starptautiskajos līgumos par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu noteiktie nodokļu atvieglojumi"

Read the untranslated law here: https://www.vestnesis.lv/ta/id/154189

Cabinet of Ministers Regulations No. 161 in Riga, March 6, 2007 (pr. No 17 11) amendments to the Cabinet of Ministers of 30 April 2001, Regulation No 178 of the "procedures for applying international treaties for avoidance of double taxation and prevention of tax evasion in tax relief set" Issued in accordance with the law "About taxes and duties" the third subparagraph of article 7 to make a Cabinet of 30 April 2001, Regulation No 178 of the "procedures for applying international treaties for avoidance of double taxation and prevention of tax evasion in tax relief set" (Latvian journal in 2001, 68 no). the following amendments: 1. Replace paragraph 2 and 3, the words "the Republic of Latvia" with the word "Latvia".
2. Add to paragraph 8 after the words "relief" with the words "licence or these regulations 9.1 document referred to".
3. Add to paragraph 9, after the words "relief" with the words "licence or these regulations 9.1 document referred to in paragraph 1".
4. Supplement with 9.1 and 9.2 points in the following: "9.1 the State revenue service and of the other Contracting State, the competent authority shall be entitled to agree on tax treaty the application of income tax relief at the time when the costs, based on the territory of the other Contracting State in accordance with a specimen residence certificate or similar document if the following conditions are fulfilled: 9.11. the territory of the other Contracting State, the competent authority shall certify that the justified reasons it is not possible to approve these rules 1 or 2 in annex a certificate of residence;
9.12. the territory of the other Contracting State of residence certificate or similar document, this provision is included in the information referred to in point 14;
9.13. the territory of the other Contracting State of residence certificate or similar document is in one or more foreign languages, one of which is English, or the payee with that document, submit a certified translation of the Latvian language.
9.2 tax treaties tax relief provided for in these rules, in the order mentioned in paragraph 9.1 shall apply for a period not exceeding one year from the relevant certificate of residence or similar document issue date. "
5. Replace paragraph 10 in numbers and the words "in paragraphs 7 and 8" with numbers and words "7, 8 and 9.1 points".
6. Supplement with 12.1, 12.2 and 12.3 points as follows: "If the tax treaty 12.1 tax relief for non-residents performing economic activities in Latvia, based on the fact that the meaning of the Treaty for the non-resident in Latvia without the permanent representation, the application of the non-resident relief, the State revenue service territorial institution according to its site in Latvia shall submit the completed and of the other Contracting State, the competent authorities approve certain card-application for permanent representation in off the record (annex 3). Certificates shall be submitted in triplicate within 10 days from the start of operations in Latvia.
12.2 the State revenue service territorial authority shall consider the received certificate-application for permanent missions off the record – and no later than 30 days after receiving the filling in of part VI in all three copies. Two copies of the approved certificate sent to the non-resident. If the certificate-application for permanent missions off the record is not approved, non-residents must provide a written motivated refusal.
12.3 If the other Contracting State, the competent authority can approve certificate-application for permanent representation in non-registration, non-resident certificate referred to shall be submitted with the completed part I-III and added to the other Contracting State, the competent authorities approved this rule 9.1 above the territory of the other Contracting State in accordance with a specimen residence certificate or similar document. "
7. Replace the words "in paragraph 14.1 (company or company name)" with the words "(people who are not natural persons,-firm (name))".
8. Supplement with 16.1 and 16.2 of the following paragraph: "the tax agreements 16.1 tax relief for pensions, which are natural persons-non-residents, which is the other residents of the Member States of the European Union-paid State social insurance agency, on the basis of residence approving the fact the Council of 14 June 1971 in Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons and their families moving within the community and the Council of 21 March 1972 in Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons and their families moving within the community, in accordance with the procedure laid down, receiving from these natural persons country of residence form E 202.16.2 contracts specified duties tax relief for pensions, which are natural persons-non-residents who are residents of countries with which Latvia has concluded bilateral agreements on cooperation in social security,-paid State social insurance agency, on the basis of residence of the approval of the relevant facts in the bilateral agreement on cooperation in the field of social security. "
9. Supplement with 17.1 points as follows: "If the income of a resident of Latvia 17.1 under tax treaties not subject to tax in the other Contracting State, or are taxed at a reduced rate, tax exemption or relief for the application of the other Contracting State a resident of Latvia-income recipients-you can use the State revenue service approved a specific pattern of residence a certificate stating that the person is a resident of the relevant tax treaty relief application (hereinafter referred to as Latvian resident card) (annex 4). Residents of Latvia's certificate to the taxpayer upon request by the State revenue service territorial institution according to their place of registration (residence). "
10. Annex 1 Worded as follows: "annex 1 Cabinet 30 April 2001 of Regulation No 178 11. Make annex 2 as follows:" annex 2 Cabinet 30 April 2001 of Regulation No 178 12. To supplement the provisions of annex 3 with the following: "3. the Cabinet of Ministers of 30 April 2001, regulations No 178 13. Supplementing the provisions of annex 4 by the following:" 4. in the annex to Cabinet of 30 April 2001, regulations No 178


Prime Minister a. Halloween Finance Minister o. Spurdziņš