Amendments To The Cabinet Of Ministers Of 13 April 2004, Regulations No. 290 "procedure For Value Added Tax Applicable To The Supply Of Goods And Services Provided To The Diplomatic And Consular Missions And International Organizations In Pārstāvn

Original Language Title: Grozījumi Ministru kabineta 2004.gada 13.aprīļa noteikumos Nr.290 "Kārtība, kādā pievienotās vērtības nodoklis piemērojams preču piegādēm un pakalpojumiem, kas sniegti diplomātiskajām un konsulārajām pārstāvniecībām un starptautisko organizāciju pārstāvni

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/134390

Cabinet of Ministers Regulations No. 347 in Riga, 2 May 2006 (pr. No 25 7) amendments to the Cabinet of Ministers of 13 April 2004, regulations No. 290 "procedure for value added tax applicable to the supply of goods and services supplied to diplomatic and consular representatives and missions of international organizations in the Republic of Latvia and with these representations related parties, the European Community institutions, the North Atlantic Treaty Organization (NATO), the armed forces of the Member States and their constituent parties, the composition and the order in which these persons refundable excise tax" Issued in accordance with the law "on value added tax" article 7 of the first paragraph of paragraph 6 and the law "on excise tax "article 20 of the fourth draw of the Cabinet of Ministers of 13 April 2004, regulations No. 290" procedure for value added tax applicable to the supply of goods and services supplied to diplomatic and consular representatives and missions of international organizations in the Republic of Latvia and with these representations related parties, the European Community institutions, the North Atlantic Treaty Organization (NATO), the armed forces of the Member States and their constituent parties, the composition and arrangements , the persons referred to in a refundable excise tax "(Latvian journal, 2004, 66 no) the following amendments: 1. Make the paragraph 4 by the following:" 4. the purchasing excise goods subject to excise duty has been paid, the amount of excise duty paid be refunded in part II of these rules established pursuant to part III of these regulations these constraints. "
2. To supplement the provisions under point 4.1, 4.2 and 4.3 as follows: "4.1 the amount of excise duty Refundable to the excise goods shall be calculated by taking into account the appropriate excise duty rate and using the following information: 4.1 1. fuel (petroleum products), products (petrol, diesel, petrol or diesel with bio-additive — specify the projected type (ethanol or rapeseed oil derived biodiesel) and the content of the bio-fuel in the mixture of tilpumprocento biodiesel, which completely derived from rape seed oil) and the amount of fuel;
4.1 2. alcoholic beverages – products (beer, wine, fermented beverages, intermediate products, other alcoholic drinks), the name of the alcoholic strength of the products tilpumprocento, one volume of the package number of packages, the manufacturer (only beer);
4.1 3. manufactured tobacco-products (cigars, cigarillos, cigarettes, fine cut smoking tobacco cigarettes, another wound smoking tobacco), the name, packaging or one weight unit (cigarettes, cigars, cigarillos) in one package, the number of packages, the maximum retail price shown on the excise tax stamps, or retail price, if it coincides with the maximum retail price (only for cigarettes);
4.1 4. soft drinks: the type of product (for example, lemonade, mineral water with sugar, sweetening matter or flavoured aromatic substances), the name of one volume of the package number of packages;
4.1 5. coffee: the type of product (for example, ground coffee, instant coffee, coffee drinks, extracts), the name, the percentage of coffee, one packaging weight, number of packages.
4.2 If the source document does not contain this provision of the information referred to in point 4.1, which requires a refundable excise tax amount calculation, this provision 1.1. persons referred to in addition to submitting the document that contains the necessary information and veracity of the excise goods which the seller has stated with a signature and seal. If it is not possible to determine the type of goods and the rates of excise duty on alcoholic beverages or tobacco products, said in the document concerned the trade mark of excise numbers or provide the appropriate excise duty stamps along with the source documents.
4.3 oil the quantity of gas that electronic cash register receipt given in litres in kilograms is calculated using the following formula: Q = L x 0.5559 Q-quantity in kilograms;
L — the quantity in litres;
0.5559-LPG gas average density (kg/l). "
3. Make paragraph 8 by the following: "8. the application of the value added tax and excise tax refund in the equestrian (annex 1) together with the source documents (originals or law in the order certified copies) of the Ministry of Foreign Affairs submitted to the State Protocol: 8.1. representation or representations related to the concerned person, within 30 days after the quarter in question;
8.2. point 7 of these regulations, the persons, 30 days after the end of the fourth month;
8.3. the institution of the European Community, the Republic of Latvia: six months after the end of the period for which the application is lodged. "
4. Supplement with 8.1, 8.2 and 8.3 points as follows: "the representative that the 8.1 rule 8.1. the time limit referred to in subparagraph is not possible to submit justification for the original documents for the relevant quarter of the goods purchased and received services intended exclusively for official representation, the application shall be accompanied by a copy of the source document that acknowledged the procedure laid down in the laws and the national offices of the written confirmation that the original source document is located in the Ministry of Foreign Affairs of that country, or in another institution responsible long-term storage. These conditions do not apply to persons who, within the meaning of these provisions with the appropriate missions related persons.
8.2 institution of the European Community, the Republic of Latvia, which this rule 8.3. within the time limit referred to in paragraph below it is not possible to submit the original documents about the justification for the period in question purchased goods and services received, which are intended only for the official European Community institutions, the application shall be accompanied by a copy of the source document, demonstrating the laws of order and the institutions of the European Community, the Republic of Latvia written confirmation that the source document is the original European Community institution responsible long-term storage.
8.3 these terms referred to in paragraph 7, the parties submitted the only justification for the original documents. "
5. Express section 9.3 the following wording: "9.3. State of the Ministry of Foreign Affairs Protocol authorized person within 10 working days of: 9.3.1. check whether the applicant is entitled to the prescribed in these provisions of the value added tax or excise tax refund;
9.3.2. If the applicant is added to the application a copy of the source document, checks the compliance with this provision 8.1 or 8.2 points in these conditions;
9.3.3. In part II of the application with the signature and stamp of certifying compliance with the terms specified in the application of these rules;
9.3.4. send the application together with the source documents of the State revenue service territorial authority by Foreign Ministry legal addresses. "
6. To express the following paragraph 13: "13. If the State revenue service territorial authority has decided to refund of value added tax or excise tax, so the decision presented in two copies. One copy of the decision is sent to the Ministry of Foreign Affairs or the Ministry of Defence and the other copy of the decision and the justification documents remain in the possession of the State revenue service territorial institution. Within five working days after the decision of the State Revenue Service released the decision specified in the value added tax and excise duty amount from the State budget transferred to the bank account specified on the application. Bank transfer costs are deducted from the amount of tax refunded. "
7. To supplement the first sentence of paragraph 16, after the word "original" source document "or — this provision 8.1 or 8.2 above in cases justified" copies of documents.
8. To make the new version of annex 1 (annex 1).
9. Put the new version 2 of the annex (annex 2).
10. Express 3. point 4 of the annex by the following: "4. Office machinery (including computers, computer parts and computer accessories, printers and their spare parts, scanners, copy machines and their spare parts, calculators, phone, and fax machines)."
11. Express 4. point 3 of the annex by the following: "3. Office machinery (including computers, computer parts and computer accessories, printers and their spare parts, scanners, copy machines and their spare parts, calculators, phone, and fax machines)."
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: the entry into force of the provisions by 10 May 2006.
 
Annex 1-2 ZIP 220kb