Amendments To The Cabinet Of Ministers Of 27 December 2005, Regulations No 1038 "provisions On Packing Slips With The State Revenue Service Assigned Numbers"

Original Language Title: Grozījumi Ministru kabineta 2005.gada 27.decembra noteikumos Nr.1038 "Noteikumi par pavadzīmēm ar Valsts ieņēmumu dienesta piešķirtiem numuriem"

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Cabinet of Ministers Regulations No. 1007 Riga 2006 (December 12. No 66 53) amendments to the Cabinet of Ministers of 27 December 2005, regulations no 1038 "provisions on packing slips with the State revenue service assigned numbers" Issued in accordance with the law "About taxes and duties" in the third paragraph of article 28.1, 1. make a Cabinet of 27 December 2005, regulations no 1038 "provisions on packing slips with the State revenue service assigned numbers" (Latvian journal, 2005, nr. 210.) the following amendments: 1. delete paragraph 2;
1.2. make 7. the introductory part of paragraph 1 by the following: "7. Note presented such transactions or activities (hereinafter referred to as transactions):";
1.3. delete paragraph 7.2., the word "repair";
1.4. to supplement the rules with the bottom point 7.4 as follows: "7.4. transaction down to the movement of excisable goods regulatory legislation.";
1.5. make the introductory paragraph 8 by the following: ' 8. Note may not design (except business with excise duty): ";
1.6. make 8.6. subparagraph by the following: "8.6. on how to transfer items between the user's frequent operational sites (departments) and service locations, if it is certified according to the accounting requirements of the laws presented justification document;";
1.7. to supplement the provisions under point 9.1 and 9.2 as follows: "designing a packing slip 9.1 transactions with law" on value added tax "in the second paragraph of article 13.2 above timber: 9.1 1. packing slip indicates felling receipt number and date, if the logs delivered to (move) the person acquired it logging, based on proof of felling;
2. this rule 9.1 9.7.2.,.,., 9.7.4 9.7.3 9.10, 9.11 and 9.12. the application referred to in paragraph properties specify immediately after evaluation, if, after valuation, the timber receipts instead of timber adopted the quantity and (or) the price is different from the invoice specified.
9.2 excise duty also indicate the movement of excisable products regulations governing certain other properties which are to be included on the packing slip. ";
1.8. to supplement the rules by 19.1 points as follows: "If the goods issue 19.1 (received) the place is not the user's permanent place of business (Department), register (except) may be found in the user's registered address or registered in the State revenue service unit (natural person-residence declared) responsible persons.";
1.9. to supplement the provisions of the following paragraph 22.1: "22.1 other requirements register of excise duty may be determined by the movement of excisable goods regulations.";
1.10. Express 23.1. subparagraph by the following: "submit application for 23.1. packing slip numbering (annex 1). The application requires the following quarter for deal volume to the appropriate numbers and justify the necessary packing slip numbers according to the specificities of the economic activities. Requesting the waybill numbers for transactions in petroleum products, the submission is presented separately; "
1.11. Express 24 as follows: "24. the user (tax officer, sole proprietor or any other natural person pursuing an economic activity) the waybill numbers of the State revenue service territorial institution receives the same, based on this rule 23.1. the application referred to.";
1.12. supplement with 27.3. subparagraph by the following: "27.3. the location of the registry, subject to this provision 19, 19.1, 21 and the conditions referred to in paragraph 22.1.";
1.13. the express section 30.2. by the following: "point of lading according to 30.2. properties, subject to this provision 5, 9, 9.1, 9.2, 10, 12 and 13 of the conditions referred to in paragraph;";
1.14. Express 18.9. and 30.5. subparagraph by the following: "the number on the packing slip to 30.4. The State revenue service territorial authorities granted this user only numbers, but the packing slip transactions with petroleum products-with the State revenue service territorial institution assigned numbers only for transactions in petroleum products;
5. record in the register of the packing slip that provision 18, 20, 21, 22 and in accordance with the procedure laid down in paragraph 22.1, as well as ensure that the registry location where address in accordance with the provisions of article 19, 19.1, 21 and 22.1 points; "
1.15 delete numbers in 19.0 "32, 33.";
1.16. supplement 31 beyond words "(annex 3)" with the words "for each quarter (up to quarter the following 15th date of the month)";
1.17. the deletion of paragraph 32 and 33;
1.18. Express 39 the following: 39. "the State revenue service territorial institution may not be granted taxpayer's application for packing slip number assignment of the requested number of invoices, if found knowingly providing false information on the tax return, the tax declaration is submitted, the information is not provided in the Declaration or the tax administration and control of the necessary information requested as well as for illegal tax incentives, benefits and discounts or found any other deliberate act or omission which taxes or fees are not paid or are paid in part. "
2. the rules shall enter into force by 1 January 2007. Prime Minister a. Halloween Finance Minister o. Spurdziņš