Amendments To The Cabinet Of Ministers Of 30 August 2005 The Regulation No 651 "procedure For Value Added Tax Applicable To The Importation Of Goods, The Supply Of Goods, Acquisition Of Goods Within The Territory Of The European Union And The Services ...

Original Language Title: Grozījumi Ministru kabineta 2005.gada 30.augusta noteikumos Nr.651 "Kārtība, kādā pievienotās vērtības nodoklis piemērojams preču importam, preču piegādēm, preču iegādēm Eiropas Savienības teritorijā un pakalpojumiem, par kuriem samaksāts no ārvalstu fina

Read the untranslated law here: https://www.vestnesis.lv/ta/id/147553

Cabinet of Ministers Regulations No. 912 in 2006 Riga 6 November (pr. No. 57) amendments to the Cabinet of Ministers of 30 august 2005 the Regulation No 651 "procedure for value added tax applicable to the importation of goods, the supply of goods, acquisition of goods within the territory of the European Union and the services for which the payment of foreign financial assistance funds" Issued in accordance with the law "on value added tax" article 6, paragraph 2, second subparagraph, and article 7, first paragraph, point 7 1. make a Cabinet of 30 august 2005 the Regulation No 651 "order that value added tax applicable to the importation of goods, the supply of goods, acquisition of goods within the territory of the European Union and the services for which the payment of foreign financial assistance funds "(Latvian journal, 2005, nr. 138) the following amendments: 1. replace the text, the words" Government contract: 1.1.1., international treaty "(fold) with the words" between the folksy contract, this contract and subcontracted "(fold);
1.1.2. "Government or international treaty" (fold) with the words "international treaty or under this agreement subcontracted" (fold);
1.2. the express 1.1. subparagraph by the following: "1.1. of the value added tax exempt imported goods for which paid from foreign financial assistance (hereinafter assistance), which are imported into the Republic of Latvia from a third country or third territory (hereinafter referred to as imports) and delivered to the beneficiaries or implementing the project in accordance with an international agreement, concluded under this agreement or subcontract project registered under the Ministry of finance regulations on bilateral foreign financial assistance registration procedures (hereinafter referred to as the Ministry of finance the registered project);";
1.3. to replace the words in paragraph 1.5. "pirmsstrukturāl the European Union funds" with the word "help";
1.4. deletion of paragraphs 3 and 4, the words "individual business";
1.5. deletion of paragraph 5;
1.6. the deletion of paragraph 6, the words ' and contractors ';
1.7. the deletion of paragraph 7, the words "the contract of the Government or";
1.8. the deletion of paragraph 11;
1.9. to make 14 the following: "14. for these rules permit referred to in paragraph 13, the beneficiary or the project implementer: Ministry of finance submitted an application asking 14.1. allow imports goods in Latvia, which paid from aid funds without paying the country's value added tax. The application of the international agreement concluded within the framework of subcontracting or the name, number, and date of signature or the Ministry of finance the registered project name, number and date of registration, within which the goods delivered, as well as the list of goods, their value, the amount of value added tax and the State revenue service territorial institution to which the opinion of the Ministry of finance is addressed;
14.2. the laws and regulations in the order certifying the document accompanying the consignment or goods (hereinafter-the accompanying document);
14.3. If an international agreement is subcontracted, the bottom copy of the contract-(if the application is submitted for the first time), as well as the amendment to this contract (if amended). The Ministry of finance the registered copy of the project is to be submitted. ";
1.10. to supplement the rules by 14.1 points as follows: "If, after these provisions 14.1 14. receipt of documents referred to are found in the application or the documents attached to the application, the information is incomplete, the Ministry of Finance shall inform in writing the applicant of documents and consideration of the application to the specified limits of the information gets away.";
1.11. to supplement paragraph 15, second sentence, after the word "total" with the words "and the amount of value added tax";
1.12.24.1 and 24.2. to express the point as follows: "24.1. applications (part I of annex 1), where the goods or services specified in the mu total value (without value added tax) is not less than 100 litres;
24.2. the legislation established certified value added tax invoice or receipt (tax invoice) submitted six months after the tax invoice for the supply of goods or services, the date of issue of the copies; "
1.13. Express 24.4. subparagraph by the following: "If the international treaty 24.4. is subcontracted, the bottom copy of the contract-(if the application is submitted for the first time), as well as the amendment to this contract (if amended). The Ministry of finance the registered copy of the project should not be made; ";
1.14. supplement with 24.1 points as follows: "If, after these provisions 24 24.1. receipt of documents referred to are found in the application or the documents attached to the application, the information is incomplete, the Ministry of Finance shall inform in writing the applicant of documents and consideration of the application to the specified limits of the information gets away.";
1.15. the express 25 "by the following: 25. If this rule 24.1. the application referred to in subparagraph specified goods (services) under the relevant international agreements, concluded in the framework of subcontracting or the Ministry of finance the registered project and if the application is filed that contract deadline, the Ministry of finance to allocate the gum cold registration code and eight working days following this rule referred to in paragraph 24 of document and in accordance with the provisions of paragraph 24 was requested by the sīt information (if required) fill in the receipt (part II of annex 1). The application-specified value of goods and services and the total amount of value added tax in his records of the Ministry of finance and the information on the supply of goods and services shall be entered in the accounting system. Enter the value of goods and services in total constitute the means of assistance spent the accumulated value. ";
1.16. supplement with 25.1 and 25.2 points as follows: "If this rule 25.1 24.1. referred to in the application filed at the Ministry of finance, the international agreement concluded within the framework of a subcontract or the Ministry of finance the registered project due date, or if the specified goods (services) total value (without value added tax) is less than 100, or if the application attached to the tax invoice for the supply of goods or services are received in the Ministry of Finance within six months after the tax invoice date , then this rule 25, paragraph opinion is delivered and the applicant is informed in writing about it.
This rule 25.1 25.2 points in the cases referred to in the attached notes outstanding tax deducted as input tax in accordance with the law "on the attached note tax". ";
1.17. the express 27 the following: 27. Two working days after filling out the application, the Ministry of finance and that rule 24.2, and 24.5 24.3. sending documents referred to in the relevant State revenue service territorial institution. ";
1.18.31.1 and 31.2. delete the..
1.19. delete paragraph 33;
1.20. the express section 36.1. the following wording: "36.1. submission (annex 2) in two copies;"
1.21. the express section 36.3. the following wording: "if international agreement 36.3. is subcontracted, the bottom copy of the contract-(if the application is submitted for the first time), as well as the amendment to this contract (if amended). The Ministry of finance the registered copy of the project is to be submitted. ";
1.22. supplement with 36.1 points as follows: "36.1 if, after these rules referred to in paragraph 36 of document receipt is found in the application or the documents attached to the application, the information is incomplete, the Ministry of Finance shall inform in writing the applicant of documents and consideration of the application to the specified limits of the information gets away.";
1.23. Express 37.1. subparagraph by the following: "37.1. applications (part I 2) two copies;"
1.24. the express section 37.3. by the following: "If the international treaty 37.3. is subcontracted, the bottom copy of the contract-(if the application is submitted for the first time), as well as the amendment to this contract (if amended). The Ministry of finance the registered copy of the project is to be submitted. ";
1.25. supplement with 37.1 points as follows: "If, after this rule 37.1 37. receipt of documents referred to are found in the application or the documents attached to the application, the information is incomplete, the Ministry of Finance shall inform in writing the applicant of documents and consideration of the application to the specified limits of the information gets away.";
1.26. Express 38 as follows:

"If this rule 38.34.1. or the bottom paragraph 34.2. Agreement specifies in its goods and services conform to the relevant international agreements, concluded under a subcontract or the Ministry of finance the registered project and if the application is filed that contract deadline, the Ministry of finance to allocate the application registration code and eight working days after this note to KUMU 36. document referred to in paragraph 1 and in accordance with this rule 36.1 points the information requested (if requested) or by the rules referred to in paragraph 37 of the document and in accordance with the provisions of paragraph 37.1 requested information (if required) fill in the receipt (part II, annex 2). The application-specified value of goods and services total financial Ministry in his records and information on the supply of goods and services shall be entered in the accounting system. Enter the value of goods and services in total constitute the means of assistance spent the accumulated value. ";
1.27. make 41 as follows: "41. Within two working days, following the opinion of the Ministry of finance to fill both these rules 36.1. or 37.1. an application referred to in the opinion of the copies and with this rule 34.1. or 21.3. the contract referred to in the copy sent to the relevant State revenue service territorial institution.";
1.28. replace paragraph 42, first and second sentence, the word "application" with the words "this provision" in annex 2;
1.29. the express section 53.1. as follows: "application 53.1. (annex 3, part I) two copies;"
1.30. supplement with 53.1 points as follows: "If, after this rule 53.1.53 receipt of documents referred to are found in the application or the documents attached to the application, the information is incomplete, the Ministry of Finance shall inform in writing the applicant of documents and consideration of the application to the specified limits of the information gets away.";
1.3.1. Express 54.1. subparagraph by the following: "54.1. the application (annex 3, part I) two copies;"
1.32. supplement with 54.1 points as follows: "If, after this rule 54.1 54. receipt of documents referred to are found in the application or the documents attached to the application, the information is incomplete, the Ministry of Finance shall inform in writing the applicant of documents and consideration of the application to the specified limits shall receive the information of the moment."
1.33. supplement 55 sector after the words "designated officer" (fold) with the words in brackets "(between the person responsible in the niekinstitūcij am)" (fold);
1.34. Express 56 the following: "56. Ministry of finance granted the application and the registration code within five working days after the rules referred to in paragraph 53 of document and in accordance with this rule 53.1 points the information requested (if requested) or by the rules referred to in paragraph 54 of document and in accordance with the provisions of 54.1 points the information requested (if requested) the opinion of the receiving filled in (3. Add Kuma part II). The opinion of the Ministry of finance confirms that this rule 51.1. or 51.2. the contract referred to in subparagraph contains goods and services correspond to the ISPA relati attractive project. The application-specified value of goods and services total financial Ministry in his records and information on the supply of goods and services shall be entered in the accounting system. Enter the value of goods and services total ISPA funds spent represents the accrued value. ";
1.35. to make 58 the following: "58. Ministry of finance both this rule 53.1. or 54.1. the application referred to and copy with an opinion that rule 51.2 51.1. or. referred to a copy of the contract within two working days, send to the State revenue service territorial institution.";
1.36. replace paragraph 59, first and second sentence, the word "application" with the words "this provision" to annex 3;
1.37. Add to subparagraph 60.1. after the words "industry responsible sons" by Amat per the words in brackets "(intermediate officer)";
1.38. the supplement 64.1. section behind the word "it" with the words "value added tax";
1.39. supplement with 39.8 points as follows: "If, after this rule 64.1 64. receipt of documents referred to are found in the application or the documents attached to the application, the information is incomplete, the Ministry of Finance shall inform in writing the applicant of documents and consideration of the application to the specified limits shall receive the information of the moment."
1.40. replace 76.1 76.2. above and the words "before the kernel turāl the European Union funds" with the word "help";
1.41. the express point 78 follows: "78. for those referred to in paragraph 77 of the authorisation, the beneficiary shall submit to the Ministry of Finance: 78.1. submission with a request to permit application of the value added tax 0% interest rate that rule 76.1. bottom referred to acquisitions of goods within the territory of the European Union or that rule 76.2. the services referred to in point. The application of assistance financed from the resources of the project name, number and the date of signature, whereby you have purchased goods or services;
78.2. legislation in the order a certified copy of the tax bill for the purchase of goods on the territory of the European Union or for services received;
78.3. If the international agreement is subcontracted, the bottom copy of the contract-(if the application is submitted for the first time), as well as the amendment to this contract (if amended). ";
1.42. supplement with 78.1 points as follows: "If, after this rule 78.1 78. receipt of documents referred to are found in the application or the documents attached to the application, the information is incomplete, the Ministry of Finance shall inform in writing the applicant of documents and consideration of the application to the specified limits of the information gets away.";
1.43. make 79. paragraph by the following: "79. Ministry of finance eight working days following this rule 78. document referred to in paragraph 1 and in accordance with the provisions of paragraph 78.1 of the information requested (if requested) the receipt sent to the relevant State revenue service territorial authority opinion on the tax invoice for goods and services in compliance with the relevant assistance financed from the funds of the project and this rule 78.2. referred to a copy of the tax bill. The application-specified value of goods and services total financial Minis take three records and information on goods and services you received in the data tracking system. Enter the value of goods and services in total constitute the means of assistance spent the accumulated value. ";
1. replace paragraph 80, the words "pirmsstrukturāl the European Union funds" with the word "help";
1.45. Express annex 1 as follows: "1. the annex to Cabinet of Ministers of 30 august 2005 the Regulation No 651 part I application for the refund of value added tax to part II of the opinion on the compliance of goods, services, the international agreement concluded within the subcontracts or the Ministry of finance the registered project 1.46. make annex 2 as follows:" annex 2 Cabinet of 30 august 2005 the Regulation No 651 part I application for a 0 value added tax rate application of part II of the opinion on the product service compliance with international agreement, it concluded a subcontract or within the Ministry of finance the registered 1.47. the project to make annex 3 as follows: "3. the Cabinet of Ministers of 30 august 2005 the Regulation No 651 part I application for a value added tax rate of 0% interest financed ISPA project part II of the opinion on the compliance of the goods and services of the ISP project 2. Regulations shall enter into force by 1 January 2007.
Prime Minister a. Halloween Finance Minister o. Spurdziņš