Cabinet of Ministers Regulations No. 1046 Riga 2005 (December 27. 77 74) amendments to the Cabinet of Ministers of 25 June 2003, the Regulation No 339 "rules on mandatory product deliveries-invoicing" Issued in accordance with the law "About taxes and duties" in the first paragraph of article 28.1, 1. make the Cabinet of Ministers of 25 June 2003, the Regulation No 339 "rules on mandatory product deliveries-invoicing" (Latvian LTR brought, 2003, 96. No; 2004, nr. 69) the following amendments: 1. to make the first sentence of paragraph 2, the following : "Taxpayers for tax calculation and accounting of excisable goods (alcoholic beverages, tobacco, petroleum products) and medicines (hereinafter goods) receipt and issue transactions in an accurate and complete presentation of the documentary used State invoice form."; 1.2. the deletion of the second sentence of paragraph 4; 1.3. to express the point 8 the second sentence by the following: "oil (fuel) slip-invoice form in the ri Che copies."; 1.4. to make paragraph 10 by the following: "10." the State revenue service territorial institution State invoice type issue: page 10.1. taxable person shall submit a reasoned written request; 10.2. the person that the State revenue service territorial institution receives invoices-invoice form, displays the power of State invoice form sa take away; 10.3. the person that the State revenue service territorial institution receives invoices-invoice forms, presented evidence of the person. "; 1.5. to supplement the rules with 10.1 and 10.2 point as follows: "10.1 if the taxpayer is a sole proprietor or any other natural person pursuing an economic activity, he State invoice form the State revenue service territorial institution may receive the same, based on this rule 10.1 and 10.3. the documents prescribed in paragraph. 10.2 the State revenue service territorial institution new slip-click Forms do not rely the issue: 1.10.2 in accordance with the procedure laid down in these provisions is not filed a statement of received invoices-invoice form utilization; 10.2. no staff or 2 submitted the relevant provision in this paragraph 10 of the said documents. "; 1.6. the introductory part of paragraph 15, replace the words "with the written order designate" with the words "writing down"; 1.7. to replace paragraph 16, the words "appointed by another person to carry out" with the words "established by the person doing the"; 1.8. Express 17.3. subparagraph by the following: "17.3. transactions, established the movement of excisable goods regulatory legislation."; 1.9. to make 18 the following: "6.-the Bill of lading may not be used in the following cases: 18.1. selling goods in the retail business of the relevant document or receipt number and the State revenue service territorial institution registered receipt drawn up in accordance with the law; 18.2. carriage of goods with an inner justification document (internal packing slip from mark) between tax departments, except it happened when our invoices-invoice required is determined by the use of special laws and regulations; 18.3. If the international transactions of goods shall be certified in accordance with laws and regulations designed for international transport of documents or other specific legislation documents and delivery and service (shipment) certifies according to accounting legislation requirements presented justification documents; 18.4. If movements of other laws set out in the document and the delivery and service (shipping) certifies according to accounting legislation requirements presented justification documents. "; 1.10. to supplement the rules by 19.1 points as follows: ' 19.1 of excisable products regulatory laws may require other packing slip-invoice be properties. "; 1.11. to express 22 the following: "22. the movement of excisable products regulatory legislation may be another State invoice form Kit distribution."; 1.12. delete paragraph 26; 1.13. supplement with 27.1 and 27.2 points as follows: "goods accompanying documents register of 27.1 is located in each product issue (reception, storage) of the address. 27.2 if issuing (the receipt, storage) is not the user's permanent place of business (Department), the documents accompanying the goods (Iza taking marketing) may be present in the user's registered address or registered in the State revenue service unit (physical person held in the US State Department declared address) of the person responsible. "; 1.14. Express 30 and 31 by the following: "30. User per month (up to 15th date of the following month) presented an overview of received invoices-invoice form you used (annex 2) State revenue service territorial institution in which the user is registered as a taxable person. 31. the user may not receive a new invoice-an invoice form, if the State revenue service territorial institution, this provision has not been provided in paragraph 30 of the report received, packing slip-invoice form utilization. " 2. the rules shall enter into force on January 1, 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš