Cabinet of Ministers Regulations No. 619, Riga, 23 august 2005 (pr. No 47 8) amendments to the Cabinet of Ministers of 13 April 2004 the Regulation No 293 "order in which third country or third territory registered natural persons refundable value added tax of the Republic of Latvia for the purchased goods are exported from the territory of the European Union, the procedure for the issue of licences and the order in which the licensed person and shop settled with each other and with the Government" Issued in accordance with the law "on value added tax" article 7 quarter 1. make a Cabinet of 13 April 2004 the Regulation No 293 "order that third country or third territory registered natural persons refundable value added tax of the Republic of Latvia for the purchased goods are exported from the territory of the European Union, the issue of the licence and the order in which the licensed person and shop settled with each other and with the State budget "(Latvian journal, 2004, 66 no) the following amendments: 1. provisions be supplemented by 7.1 points as follows:" the State fee for 7.1 the license and registration is 10 lats. ";
1.2. make 9.1. subparagraph by the following: "the person's registration certificate 9.1. copy (the presentation of the original of the certificate), and a copy of the statutes of the Corporation (the presentation of the original of the Statute) or individual trader's actions;";
1.3. to supplement the provisions under point 10.1 the following: "10.1 the licence shall be issued after the decision on the grant or renewal of the license after 7 of these rules, the person referred to in paragraph law within the State has paid the fee and presented the State of formal fee.";
1.4. to supplement the rules by 21.1 points as follows: "If a third country or 21.1 third territory registered natural person who has received a tax refund on goods purchased in the shop, returned goods back to the store you purchase, the store that person repaid tax invoice (receipt) of the value of the item, without the tax amount.";
1.5. make 31.3. subparagraph by the following: "31.3. in a third country or third territory registered natural person demands to repay tax later than six months after the special sample check fill;".
2. the rules shall enter into force by 1 September 2005. Prime Minister a. Halloween Finance Minister o. Spurdziņš