Cabinet of Ministers Regulations No. 651 in 2005 (30 august. 10. § 49) 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 i. General questions 1. determines the order in which: 1.1. of the value added tax exempt goods imported of which paid in 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 the Government of the Republic of Latvia concluded contract (hereinafter called the Government), international agreement or 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);
1.2. the State budget refundable value added tax paid on the supply of goods and services in accordance with government contract, international agreement or the Ministry of finance the registered project provides assistance to the recipient in the Republic of Latvia and who paid from aid funds;
1.3. value added tax 0 interest rate applicable to the supply of goods and services in accordance with government contract, international agreement or the Ministry of finance the registered project provides assistance to the recipient in the Republic of Latvia and who paid from aid funds;
1.4 value added tax applicable from European Union structural policies pre-accession financial instrument (hereinafter referred to as the ISP) means funded projects undertaken up to 1 May 2004;
1.5.0procent value added tax rate applicable to the aid recipient in the Republic of Latvia made acquisitions of goods within the territory of the European Union and from other European Union Member States people received services from the pirmsstrukturāl European Union funds under funded projects, for which paid from aid funds.
2. the rules do not apply to goods which are subject to excise duty, as well as on foods, if Parliament approved in the relevant international treaties do not provide otherwise.
3. The beneficiary is public or local authority, the Republic of Latvia registered religious organization, association or Foundation, as well as merchant, cooperative societies, sole proprietorship, or a fisherman holding under Government contract, international agreement or the Ministry of finance the registered project receives goods or services for which the payment of aid funds.
4. the Partner is a State or municipal authority, the Republic of Latvia registered religious organization, association or Foundation, as well as merchant, cooperative societies, sole proprietorship, or a fisherman holding under Government contract, signed the international treaty or by the recipient, the donor or the donor's signed agreement of the persons responsible for receiving goods or services for which the payment of aid funds. In a contract concluded must be specifically designated as a means of assistance granted to the partner around and track tasks.
5. the European Union programme of education and science projects is a State or municipal authority, the Republic of Latvia registered religious organization, association or Foundation, as well as merchant, cooperative societies, sole proprietorship, or a fisherman holding under Government contract, international agreement or the Ministry of finance the registered project receives goods or services for which the payment of aid funds.
6. Partners and contracting entities within the meaning of that provision are to be considered as beneficiaries, and those under these regulations are entitled to the same application of value added tax.
7. Donors have a foreign or international authority or its authorized person acting under government contracts or international treaty or agreement with the beneficiary.
8. the person in charge of the donors is the natural or legal person who, in the Republic of Latvia is carried out in accordance with government contract or agreement must be implemented in an international project or the Ministry of finance the registered project management and monitoring and operation of which shall be determined by donor Governments concluded an agreement, treaty or international agreement.
9. the project implementer is the natural or legal person whose tender has gained the right to undertake Government contracts, international agreement or the Ministry of finance the registered project for the supply of goods and the provision of services to beneficiaries and activities which shall be determined by the responsible person of the donor, recipient or responsible officials of the sector agreement.
10. The seller is registered in the State revenue service with value added tax-taxable person has concluded a contract with a provider of aid liable person, beneficiary or for the implementation of the project and which pursuant to this contract provides goods and services that the Government provided for in the Treaty, the international agreement or the Ministry of finance the registered project and paid from aid funds.
11. The provisions of annexes II, III, IV and V in chapter order is extended to goods supplied and services rendered in the European Union (except the special pre-accession programme for agriculture and rural development (SAPARD), the European Union's structural funds, the Cohesion Fund and the European Community initiative co-financed projects) projects funded in the framework of the membership fee paid in whole or in part from the help features.

12. If the beneficiary disposes of the goods against payment, which is paid from funds, or use it for purposes other than those laid down in the agreement of the Government, or international agreement registered in the Ministry of finance in the project, the value added tax is included in the State budget for the payment of value added tax, regulatory laws.
II. Procedure for value added tax exempt imports 13. help features of the paid value of the imported goods exempted from value added tax if the beneficiary or the project implementer concerned Customs authorities presented to the State revenue service territorial authorities permit.
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. In the application of government contract or international agreement 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 and the State revenue service territorial institution to which the opinion of the Ministry of finance is addressed;
14.2. the document accompanying the consignment or goods (hereinafter referred to as the accompanying document) regulations established a certified copy.
15. The Ministry of Finance within three working days, send to the State revenue service territorial authority opinion on the accompanying documents of goods specified in compliance with the Government concerned, the international agreement or the Ministry of finance the registered project and this rule 14.2. copy of the accompanying document referred to in point. The value of the goods specified in the application, the Ministry of finance takes the total records and information on imported goods enter a data tracking system. Enter the total value of the goods in the form of assistance funds spent the accumulated value.
16. If assistance funds spent the accumulated value is reached, the Government's treaty or international agreement registered in the Ministry of finance in the project assistance funds in total, then import goods for which paid from other funds, the rules referred to in point 15 of opinion is drawn up and the value added tax applicable taxes regulatory laws.
17. The State revenue service territorial authority within three working days shall be issued by the beneficiary or the project promoter for permission to import in the Republic of Latvia in the document accompanying the goods, without paying to the State border value added tax, and the records shall take the calculated amount of value added tax as a possible beneficiary or project implementing value added tax debt.
18. the Stamped customs declaration (original) the beneficiary or the project implementer shall provide the relevant State revenue service territorial institution, within 30 days after the estimated value added tax amount of sampling records in the State revenue service.
19. The provisions referred to in paragraph 17 of the possible value added tax debt the State revenue service deletes the 10 working days after the submission of the customs declaration stamped by the State revenue service territorial institution.
20. The State Revenue Service decides not to delete possible beneficiaries or project implementing value added tax debt and charge the value-added tax regulations governing order where: 20.1. the stamped customs declaration is submitted in the State revenue service territorial institution 18 of these provisions within the time limit referred to in paragraph;
20.2. a customs declaration of goods and their value does not match the amount of the State revenue service territorial authorities in the permit issued for the goods and their values.
21. The rules referred to in paragraph 20 of the State revenue service's decision may be challenged and appealed in accordance with the law "on the State revenue service" in article 22.
22. This provision 20. in the case referred to in paragraph collected value added tax is deductible as input tax in accordance with the law "On value added tax".
III. Arrangements for the refundable State budget lodging in the value added tax 23. Value added tax on supplies of goods and services in accordance with the agreement of the Government, international treaty or the Ministry of finance the registered project provides assistance to the recipient in the Republic of Latvia and who paid from aid funds are reimbursed from the State budget, if the payment of value added tax in the amount on the invoice.
24. in order to receive a refund of value added tax, aid the responsible person or the beneficiary shall submit to the Ministry of Finance: 24.1. submission (annex 1) with the completed part I of the application;
24.2. value added tax invoice or receipt (tax invoice) Regulations order certified copies;
24.3. payment documents, such as receipt, receipt, payment, credit account statement, credit approved internet bank payment order, legislative or regulatory order certified copies proving that this rule 24.2. duties referred to in the invoices are paid;
15.2. the Government or the International Treaty of a copy of the contract (if the application is submitted for the first time), as well as amendments to the agreement (if amended);
15.2. notarized authorization that the recipient is entitled to receive from the State budget to a value added tax, which is paid by the donor, if the tax is invoiced to the assistance provider of the person responsible, who is not registered in the Republic of Latvia to the legal entity.

25. The Ministry of finance to allocate the application registration code and within five working days of the submission of the completed part II. Part II of the application shall be considered the opinion of the Ministry of finance, which shows that the application of the specified goods and services correspond to the Government concerned, the international agreement or the Ministry of finance the registered 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 in the total amount of money spent of assistance consists of the accumulated value.
26. If the assistance funds spent on the accumulated value is reached, the Government's treaty or international agreement registered in the Ministry of finance in the project assistance funds in total, then, of the goods and services for which paid from other funds, this rule 25, paragraph opinion is drawn up and the value added tax applicable taxes regulatory laws.
27. After the completion of part II of the application, the Ministry of finance and the application of these provisions, and 24.5 24.3 24.2. documents referred to two working days, send to the State revenue service territorial institution.
28. The State revenue service territorial institution within 15 working days of application and received verification that rule 24.2, and 24.5 24.3. documents referred to and reimbursed from the State budget paid for goods and services in the amount of value added tax: 28.1. the beneficiary, if the tax is invoiced to the recipient of the assistance;
28.2. provider of aid to the person in charge, if it is registered in the Republic of Latvia of the legal person and the tax is invoiced to the donor or the person responsible for the recipient's name (if the tax bill paid donors responsible person);
28.3. the beneficiary, if the tax is invoiced to the persons responsible for the donor's name, which is not registered in the Republic of Latvia to the legal entity.
29. If you need additional testing, the State revenue service territorial authority for the refund of value added tax period may be extended by 15 days, informing the applicant.
30. This provision 28. in the case referred to in paragraph reimbursed value added tax is not deductible as input tax in accordance with the law "On value added tax".
31. The State Revenue Service decides not to repay the State budget value added tax if: 31.1. six months after the tax invoice for the supply of goods or services at the date of the invoice and this rule 24.1.,.,., and 24.4 24.5 24.3. in those documents are not received in the Ministry of finance;
19.4. these provisions 24.1. the application referred to in subparagraph contains goods or services in the total value (without value added tax) is less than 100 lats;
31.3. the goods delivered or the services received from a person who is not registered on the day of the transaction, the State revenue service with value added tax register of taxable persons;
19.5. the control measures found that the supply of goods or provision of services transactions have occurred.
32. The provisions referred to in paragraph 31 of the State revenue service's decision may be challenged and appealed in accordance with the law "on the State revenue service" in article 22.
33. This provision, paragraph 31, case the outstanding value added tax is deductible as input tax in accordance with the law "On value added tax".
IV. Procedure for value added tax 0 interest rate applicable to the supply of goods and services that are provided in the Republic of Latvia, the beneficiary has 34. The supply of goods and services that aid recipient in the Republic of Latvia provided under Government contract, international treaty or the Ministry of finance the registered project and paid from funds, such as value added tax 0% interest rate if the State revenue service territorial authority has issued a : 34.1. the project implementer, which provides goods and services under the contract concluded with the donor or responsible person of the beneficiary;
21.3. the seller who provides goods and services under the contract concluded with the assistance provider liable person, beneficiary or for the implementation of the project.
35. This rule 34.1. or 21.3. referred to in the agreement include: 21.8. Government agreement or international contract number, name and date of signature or the Ministry of finance the registered project name, number and date of registration;
35.2. value of goods and services, excluding value added tax.
36. for the provisions referred to in paragraph 34, project implementer: Ministry of finance submitted the application in duplicate 36.1. (annex 2) with the completed part I of the application;
36.2. this rule 34.1. referred to a copy of the contract which the law prescribed;
36.3. the Government or the International Treaty of a copy of the contract (the Ministry of finance the registered copy of the project is to be submitted).
37. for the provisions referred to in paragraph 34 above, the seller shall submit to the Ministry of Finance: 37.1. the application in two copies (annex 2) with the completed part I of the application;
23.1. these terms in the agreement referred to in paragraph 34.2. a certified copy of the legal order;
37.3. Government contract or a copy of the international agreements (the Ministry of finance the registered copy of the project is to be submitted).
38. The Ministry of finance to allocate the application registration code and within five working days of the submission of the completed part II. Part II of the application shall be considered the opinion of the Ministry of finance, which certifies that this rule 34.1. or 21.3. the contract referred to in subparagraph contains goods and services correspond to the Government concerned, the international agreement or the Ministry of finance the registered 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 in the total amount of money spent of assistance consists of the accumulated value.

39. If assistance funds spent the accumulated value is reached, the Government's treaty or international agreement registered in the Ministry of finance in the project assistance funds in total, then this provision, paragraph 38 of the opinion on the goods and services that are paid from other funds are not issued and the value added tax applicable taxes regulatory laws.
40. The Ministry of finance does not provide this provision paragraph 38 of that opinion, if these provisions have expired, or 21.3 21.2. in the agreement on the due date or the Government, or international agreement registered in the Ministry of Finance of the project in due date.
41. following the completion of part II of the application, the Ministry of finance both copies of the application with this rule 34.1. or 21.3. referred to a copy of the contract within two working days, send to the State revenue service territorial institution.
42. The State revenue service territorial authority within five working days of the completed part III of the application. Part III of the application is to be considered as a State revenue service's permission to sell the goods and the provision of services specified in the contract, the application of the value added tax 0% interest rate. One copy of the completed application to pass the project promoter or seller, the second store in the State revenue service territorial institution.
43. After the authorization: 43.1. the project implementer statement of the donor or responsible person beneficiary has a value added tax invoice for the goods and services that help the recipient pursuant to this rule 34.1. the contract referred to in the application of the value added tax rate of 0procent. Tax invoice indicates the application registration code and number, as well as the Treaty indicate that the tax bill is paid from the funds of the assistance;
43.2. the seller's statement of the donor, the person responsible, the recipient or project for the implementation of the value added tax invoice for the goods and services that the beneficiary has been designed in accordance with the provisions of the Treaty referred to in paragraph 34.2. in the application of the value added tax rate of 0procent. Tax invoice indicates the application registration code and number, as well as the Treaty indicate that the tax bill is paid from the funds of a help.
44. The State revenue service territorial authority has the right not to issue the rules referred to in paragraph 42 of the authorization if: 44.1. project promoter or seller has tax arrears;
44.2.34.1. these provisions or contracts referred to in paragraph 34.2. due date.
45. If the State revenue service territorial authority has decided not to issue a permit, it five days after the adoption of the decision in writing inform the project promoter or seller and the Finance Ministry, indicating the reason for the refusal.
46. The provisions referred to in paragraph 45 of the State revenue service's decision may be challenged and appealed in accordance with the law "on the State revenue service" in article 22.
47. Permission is not applicable to them under the value added tax to taxable persons who supply goods and services to the seller.
V. arrangements for value added tax applicable from the ISPA funds projects funded From ISPA funds 48. paid domestically of goods supplied and services rendered to the value in the environment and transport infrastructure projects in the framework of the applicable value added tax 0procent rate.
49. From the ISPA funds paid value of the imported goods exempted from value added tax.
50. From the ISPA funds paid to domestic goods, services and the value of the imported goods in a part of the project costs total value specified in the financing memorandum and in every procurement contract.
51. The supply of goods and services in the Republic of Latvia provided assistance to the beneficiary in accordance with the financial memorandum and paid from ISPA funds apply value added tax 0% interest rate if the State revenue service territorial institution has issued the permit: 51.1. the project implementer who provides goods and services under the contract concluded with the officials responsible for the sector or to the beneficiary;
51.2. the seller who provides goods and services under the contract concluded with the project promoter.
52. This rule 51.1. or 51.2. the contract referred to in subparagraph indicates: 52.1. the financing memorandum number and name;
52.2. Ispa funds payable from the value of goods and services, excluding value added tax.
53. for the provisions referred to in paragraph 51, the project implementer shall submit to the Ministry of Finance: 53.1. the application in two copies (annex 3) to fill in the part I of the application;
53.2. this rule 51.1. the contract referred to in the copy of the law.
54. for the provisions referred to in paragraph 51, the seller shall submit to the Ministry of Finance: 54.1. the application in two copies (annex 3) to fill in the part I of the application;
54.2. this rule 51.2. referred to a copy of the contract which the legislation.
55. before this rule 53.1. or 54.1. the application referred to the Ministry of Finance of the project promoter or seller a completed application is submitted for the approval of the official responsible for the sector. Industry officer shall consider and approve the application within five working days.
56. The Ministry of finance to allocate the application registration code and within five working days of the submission of the completed part II. Part II of the application shall be considered the opinion of the Ministry of finance, which certifies that this rule 51.1. or 51.2. the contract referred to in subparagraph contains goods and services appropriate to the ISPA 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.
57. The Ministry of finance does not give an opinion, if 51.1. or 51.2. referred to the performance of the contract has expired or the ISPA project due date.

58. following the completion of part II of the application, the Ministry of finance both copies of the application with this rule 51.1. or 51.2. referred to a copy of the contract within two working days, send to the State revenue service territorial institution.
59. The State revenue service territorial authority within five working days of the completed part III of the application. Part III of the application is to be considered as a State revenue service's permission to sell the goods and the provision of services specified in the contract, the application of the value added tax 0% interest rate. One copy of the completed application to pass the project promoter or seller, the second store in the State revenue service territorial institution.
60. After the authorization: 60.1. the project implementer statement to the person in charge of the sector or beneficiary of the value added tax invoice for the goods and services that help the recipient pursuant to this rule 51.1. the contract referred to in the application of the value added tax 0% interest rate. Tax invoice indicates the application registration code and number, as well as the Treaty indicate that the tax bill is paid from the funds of the assistance;
60.2. the seller of the project implementing the statement of value added tax invoice for the goods and services that help the recipient pursuant to this rule 51.2. the contract referred to in the application of the value added tax 0% interest rate. Tax invoice indicates the application registration code and number, as well as the Treaty indicate that the tax bill is paid from the funds of a help.
61. The State revenue service territorial authority has the right not to issue the rule referred to in paragraph 59 that: 61.1. project promoter or seller has tax arrears;
61.2. this rule 51.1. or 51.2. the contract referred to the due date.
62. If the State revenue service territorial authority has decided not to issue a permit, it five days after the adoption of the decision in writing inform the project promoter or seller and the Finance Ministry, indicating the reason for the refusal.
63. From the ISPA funds paid value of the imported goods exempted from value added tax if the beneficiary or the project implementer concerned Customs authorities presented to the State revenue service territorial authorities permit.
64. for these rules permit referred to in paragraph 63, the beneficiary or the project implementer: Ministry of finance submitted an application asking 64.1. authorize the goods in the Republic of Latvia, which paid from ISPA funds without national boundaries to value added tax. The application shall specify the financial memorandum number and name under which the goods are supplied, a list of the goods and their value, as well as State revenue service territorial institution to which the opinion of the Ministry of finance is addressed;
64.2. the document accompanying the consignment or goods (hereinafter referred to as the accompanying document) a certified copy of the legislation.
65. The Ministry of Finance within three working days, send to the State revenue service territorial authority opinion on the accompanying documents of goods specified in conformity with the ISPA project and this rule 64.2. copy of the accompanying document referred to in point. The value of the goods specified in the application, the Ministry of finance takes the total records and information on the supply of goods shall be entered in the accounting system. Enter the total value of the goods comprised the ISPA funds spent in the accumulated value.
66. The State revenue service territorial authority within three working days shall be issued by the beneficiary or the project promoter for permission to import in the Republic of Latvia in the document accompanying the goods, without paying to the State border value added tax, and the records shall take the calculated amount of value added tax as a possible beneficiary or project implementing value added tax debt.
67. the Stamped customs declaration (original) the beneficiary or the project implementer shall provide the relevant State revenue service territorial institution, within 30 days after the estimated value added tax amount of sampling records in the State revenue service.
68. This provision referred to in paragraph 66 of the possible value added tax debt the State revenue service deletes the 10 working days after the submission of the customs declaration stamped by the State revenue service territorial institution.
69. The State Revenue Service decides not to delete possible beneficiaries or project implementing value added tax debt and charge the value-added tax regulations governing order where: 69.1. the stamped customs declaration is submitted in the State revenue service territorial institution 67. these provisions within the time limit referred to in paragraph;
EB 69.2. Customs Declaration of goods and their value does not match the amount of the State revenue service territorial authorities in the permit issued for the goods and their values.
70.69. These provisions in the case referred to in paragraph collected value added tax in accordance with the law "On value added tax is deductible as input tax.
71.62 and 69 of these rules referred to in paragraph State revenue service's decision may be challenged and appealed in accordance with the law "on the State revenue service" in article 22.
72. If the ISPA funds spent in the accumulated value is reached, the resources specified in the ISPA projects, the total amount of goods delivered and services rendered that are paid from other funds, that rule 56 and 65, paragraph opinion is drawn up and the value added tax applicable taxes regulatory laws.
73. Permission is not applicable to them under the value added tax to taxable persons who supply goods and services to the seller.
74. If the duration of the project or after project completion is received ISPA funds in the financing memorandum and the extent indicated in the contracts for goods supplied and services rendered with the appropriate 0procent value added tax rate, and on imported goods, exempted from value added tax, the value added tax to the State budget does not have to be repaid.

75. From the ISPA funds financed technical assistance projects in the value added tax applicable this provision in chapter III and IV.
Vi. Procedure 0 of the value added tax rate applicable to the aid recipient in the Republic of Latvia made acquisitions of goods within the territory of the European Union and from other European Union Member States, taxable persons received services 76. The beneficiary, in accordance with the law "on value added tax" in article 26, the ninth part is registered with the State revenue service value added tax register of taxable persons, the VAT 0% interest rate applies : 76.1. acquisitions of goods within the European Union, taken from the pirmsstrukturāl European Union funds projects financed and paid from funds;
76.2. the law "On value added tax" in article 4, the fourth paragraph in point 2 and 3, as well as the sixth and seventh in the part of the services received from other Member States of the European Union from the pirmsstrukturāl European Union funds projects financed and paid from aid funds.
77. The beneficiary shall apply this rule 76.1. and 76.2. referred to purchased goods and services received by the value 0procent value added tax rate, on the basis of the State revenue service territorial authorities permit.
78. for these rules permit referred to in paragraph 77, 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 of 76.1. these provisions referred to in subparagraph acquisitions of goods within the territory of the European Union or that rule 76.2. the services referred to in point. The application of pirmsstrukturāl the European Union funds funded project name, number and the date of signature, whereby you have purchased goods or services;
78.2. value added tax, a copy of the invoice for the purchase of goods on the territory of the European Union or for services received, demonstrating the laws of.
79. The Ministry of Finance within five working days, send to the State revenue service territorial authority opinion on the tax invoice for goods and services in compliance with the pirmsstrukturāl the European Union funds the project financed and 78.2. these provisions referred to a copy of the tax bill. The application-specified value of goods and services of the Ministry of finance takes the total accounting and information on the acquisition of goods and services received, enter data in the accounting system. Enter the value of goods and services in the total amount of money spent of assistance consists of the accumulated value.
80. where the assistance of the funds spent on the accumulated value is reached from pirmsstrukturāl the European Union funds funded project assistance funds in total, then, of the goods and services that are paid from other funds, this rule 79, paragraph opinion is drawn up and the value added tax applicable taxes regulatory laws.
81. The State revenue service territorial authority within three working days shall be issued by the beneficiary to permit application of the value added tax 0procent rate of value added tax invoice of the goods or services identified.
82. The State revenue service territorial authority has the right not to issue the rule referred to in paragraph 81 of the authorisation, if the recipient has a tax debt.
83. If the State revenue service territorial authority has decided not to issue a permit, it five days after the adoption of the decision in writing shall inform beneficiaries and the Finance Ministry, indicating the reason for the refusal.
84. This provision is referred to in paragraph 83 of the State revenue service's decision may be challenged and appealed in accordance with the law "on the State revenue service" in article 22.
VII. concluding issues 85. Be declared unenforceable in the Cabinet of Ministers of 13 January 2004 the provisions of no. 33 "procedure for value added tax applicable to foreign financial assistance packages, the supply of goods and services" (Latvian journal, 2004, no. 9).
86. Public bodies which, under the laws of the society and Foundation of the entry into force of law no pārreģistrējuš of society or Foundation, the beneficiary shall be considered up to 31 December 2005.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules come into effect with the 2005 September 2.
 
1. the annex to Cabinet of Ministers of 30 august 2005 the Regulation No 651 Finance Minister o. Spurdziņš annex 2 Cabinet of 30 august 2005 the Regulation No 651 Finance Minister o. Spurdziņš annex 3 Cabinet of 30 august 2005 the Regulation No 651 Finance Minister o. Spurdziņš