The Provisions On The Payment Of Customs Duty Deferral

Original Language Title: Noteikumi par muitas nodokļu samaksas termiņa atlikšanu

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Cabinet of Ministers Regulations No. 1034 Riga 2005 (December 27. 77 56. §) rules on customs duty deferral of payment Issued in accordance with the customs law article 4, third paragraph, (I) general question 1. determines the order in which the State revenue service's main customs administration granted permission to pay customs duty deferral as well as accounting and controls the delayed payment of customs duties. II. Authorised payment of customs duty deferral to the State Revenue Service 2 the main customs administration permission to pay customs duty deferral (hereinafter permit) granted the operator to: 2.1 who two years before the application for the permit at least four times per month with a comprehensive guarantee for customs procedure or temporary storage of goods;
2.2. registered in the State revenue service with value added tax register of taxable persons;
2.3. where does not have tax arrears or other national minimum pay you in debt. 3. to receive permission, he submitted to the State revenue service's main customs administration application addressed to the Director. The application specifies the following information: 3.1. firm, a value added tax payer's registration number, address and electronic mail address;
3.2. the name, surname and personal code, which has the authority to sign;
3.3. the period for which you want to collect the customs declaration, the calculated tax amount (on the calendar week or month);
3.4. the amount of the comprehensive guarantee for the payment of customs duties, which the payment deadline has been postponed;
3.5. the name, surname, personal code and e-mail address that will be assigned user rights of the deferred payments to the State revenue service administering a public database on the internet. 4. The State revenue service's main customs administration shall examine the merchant application and, based on this provision in paragraph 2 and 3 these criteria, the decision to grant or not to grant permission. 5. the decision granting permission specifies the merchant assigned identical fikācij. III. records of the customs duties and controls which payment deadline has been postponed to 6. State revenue service's main Customs Administration collects the amount of customs duties from customs declarations, which are designed to be appropriate for a calendar week or a calendar month (according to the taxable period referred to in the application) and electronically prepare Bill (annex) on the corresponding pooled customs duty amounts. 7. The working day following the amount of customs duty collection bills electronically to the merchant. 8. The merchant controls the use of the comprehensive guarantee and ensure that the amount of a customs debt does not exceed the amount of the comprehensive guarantee for customs procedures, release for free circulation. 9. The operator specified in the invoice, customs duties including State ranked mu service deposit account of the Council of 12 October 1992 Regulation (EEC) No 2913/92 establishing the Community customs code 227. within the time limit laid down in article. 10. If the trader invoices the customs duties set out in the State revenue service deposit account, partly offsetting the amount entered and the complete payment of the invoice remains in the deposit account are not broken down by budget accounts. The most comprehensive guarantee in this case released to the extent that the person took the amount of customs duties, the State revenue service deposit account. IV. Withdrawal of authorisation to 11. If within 10 days of the invoice payment term specified in the merchant's State revenue service deposit account is not specified in the absence of all invoice amounts of customs duty, the State revenue service's main customs administration shall take a decision on the withdrawal of permission. 12. The decision on the cancellation not later than on the working day following that of its adoption sends the merchant. 13. If the trader the permission granted is reversed, but the merchant dokumen Tara show that customs duty payment delays have not had or from merchant, due to State revenue service's main customs administration shall examine the question of a new authorisation. V. closing question 14. Authorisations granted before the date of entry into force of the provisions, in force until 1 April 2006. Prime Minister a. Halloween Finance Minister O. Spurdziņš attachment Cabinet of 27 December 2005, regulations no 1034 Finance Minister o. Spurdziņš