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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://www.vestnesis.lv/ta/id/151584

Cabinet of Ministers Regulations No. 50 in Riga in 2007 (January 9. Nr. 3) 25 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) the following amendments: 1. Replace the text of the provisions: 1.1., the word" applicant "(fold) with the word" applicant "(fold);
1.2. the word "application" (the fold) with the word "submission" (fold).
2. Express 3.1. subparagraph by the following: "the project the applicant 3.1 when submitting a project application tier intermediary institution, project adds the application to fill the structural project applicant questionnaire-application of value added tax to the project (hereinafter referred to as the questionnaire) (annex 1);".
3. Express 4.1. subparagraph by the following: "4.1. the applicant shall submit a draft project submissions grant scheme operator, project adds the application, filled in a questionnaire;".
4. Make a paragraph 5 by the following: "5. If the structural funds national programmes submitted, first level, including the structural funds between niekinstitūcij national in national structural funds programme, before the submission of the national program management committee ensures that every structural funds national programme project is added to the expected structural fund financing requested filled out the questionnaire."
5. Express 5.1 point as follows: "If the project application submitted to 5.1 in the EQUAL project, the project applicant, in submitting the project application to the EQUAL managing authority, the application shall be accompanied by a completed questionnaire."
6. Replace the 10, 11 and 11.1 in paragraph "five working days" with a number and the words "10 working days".
7. Supplement with 15.1 points as follows: "If the structural funds funding received 15.1 the employees or grant, the beneficiary, or the beneficiary shall provide EQUAL between the request for payment of the period, the second level intermediate or grant schemes, the operator, or the EQUAL managing authority: 15.1 1. repay the amount of value added tax, which applies to be included in the project costs on the basis of the submitted interim payment requests;
15.1 2. this rule 12.2. receiving the opinion referred to in excess of the amount of value added tax, which was included in the eligible costs of the project, in accordance with the agreement for the implementation of a project is deducted from the next or last payment request structural funds. "
8. Make annex 2 as follows: a review of the value added tax amounts that beneficiaries of the structural funds (grant, the beneficiary or the beneficiary EQUAL) during the reporting period provides for eligible costs of a project note. 1 Structural Fund beneficiary (grant, the beneficiary or the beneficiary EQUAL) 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".
9. Express 3. attachment the following: "3. the Cabinet of Ministers on 7 September 2004, regulations No 782 Prime Minister a. Halloween Minister with special responsibility for European Union funds learning matters Brok N.