The Provisions On Excise Duty And Value Added Tax Exemption Certificate Approval

Original Language Title: Noteikumi par akcīzes nodokļa un pievienotās vērtības nodokļa atbrīvojuma sertifikāta apstiprināšanu

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/113055

Cabinet of Ministers Regulations No. 531 Riga, July 19, 2005 (pr. No 42 29) the provisions on excise duty and value added tax exemption certificate Issued in accordance with the approval of the Cabinet of Ministers Act article 14 equipment, first paragraph, point 3 i. General questions 1. determines the order in which: 1.1. Approves the excise duty and value added tax exemption certificate drawn up according to the European Commission on 10 January 1996, Regulation (EC) No 31/96 on the excise duty exemption certificate (hereinafter the regulation) requirements (hereinafter certificate);
1.2. the grant or revoke the right to use the certificate without approval.
2. The Republic of Latvia, the competent authority which approves the certificate or grant the right to use the certificate without approval are: 2.1. the Ministry of Foreign Affairs;
2.2. The Ministry of defence.
3. The Republic of Latvia approved the form of the certificate of language is Latvian or English.
4. the Ministry of Foreign Affairs confirms the certificate presented in person referred to: 4.1. law "on excise tax" article 20, first paragraph 1, 2 and 4;
4.2. the law "on value added tax" article 7 paragraph 6 of the first paragraph "a", "b", "c", "d" and "e".
5. The Ministry of defence confirmed the certificate presented in person referred to: 5.1. law "on excise tax" article 20, first paragraph, point 3;
5.2. the law "on value added tax" article 7 of the first paragraph of point 6 "f" above.
6. in accordance with the procedure laid down in these provisions the approved certificate confers this provision 4 or 5 persons referred to in paragraph: 6.1. purchase the certificate specified in the excise goods in another Member State of the European Union without excise duty;
6.2. to purchase the certificate specified in the excise goods from a tax warehouse to the territory of the Republic of Latvia without excise duty;
6.3. to purchase the goods specified in the certificate and receive services in another European Union Member State without value added tax.
7. If 4 or 5 of these rules referred to in paragraph a person buys goods or obtains services for official purposes, the Ministry of Foreign Affairs or the Ministry of Defense awarded (except this rule 20, paragraph) person entitled to use a certificate without approval for a period not exceeding 12 months.
II. Certificate validation procedures to confirm the certificate, 8, 4 or 5 of these rules referred to in paragraph per son (hereinafter the applicant), fill the form of the certificate (in triplicate) submitted by: 8.1. Ministry of Foreign Affairs — this provision a person referred to in paragraph 4;
8.2. the Ministry of defence — this provision a person referred to in paragraph 5.
9. The Foreign Ministry or the Defense Ministry authorized person within five working days of receipt of the completed form of the certificate for the day: 9.1. examine whether the applicant is entitled to the exemption from excise duty and value added tax in these regulations and in accordance with the procedure laid down in the regulation;
9.2. verify the certificate form is completed according to the requirements of the regulation;
9.3. check if translation certificate form or purchase order form is not filled out this provision referred to in paragraph 3;
9.4. Approves the certificate with a certificate signed and stamped in box 6 of the form;
9.5. If a certificate is attached to the purchase order, confirms the purchase order form with signature and seal.
10. If the certificate is approved, then assign a registration number and the accounting register of certificates, established respectively in the Ministry of Foreign Affairs or the Ministry of Defense.
11. This provision of the certificate referred to in paragraph 10. accounting records shall specify: 11.1. applicant (legal person) the name and accreditation number of the Latvian Republic or an individual's name, address and licence number of the diplomats;
11.2. a certificate confirmation date or the date and number of the decision, that the applicant is entitled to use the certificates without approval (indicating the period of time for which rights are granted);
11.3. the registration number of the certificate;
11.4. the certificate or purchase page specified goods and services name, quantity, and total value (including currency) are exempt from value added tax and excise duties;
11.5. the revocation of the decision the date on which the applicant is entitled to use the certificates without approval.
12. If the certificate is not approved, the certificate forms received within five working days, send to the applicant, indicating the reasons for the refusal: 12.1. the applicant is not entitled to the exemption from excise duty and value added tax in accordance with the provisions of paragraphs 4 or 5;
12.2. the form of the certificate is not completed according to the requirements of the regulation;
12.3. the certificate form or purchase order is not filled in this rule referred to in paragraph 3 and accompanied by a translation.
13. signature and stamp samples which will be used for certificate approval away, Ministry of Foreign Affairs and the Ministry of Defense sent State revenue: 13.1. before the start of the approval certificate;
13.2. within five working days, if signature or seal model is changed.
III. Procedure for granting the right to use the certificate without approval 14. for the right to use the certificate without approval in accordance with the provisions of point 6, this provision 4 or 5 person referred to in paragraph shall submit to the Ministry of Foreign Affairs or the Ministry of defence reasoned written application.
15. the Ministry of Foreign Affairs or the Ministry of defense within five working days from the date of receipt of the application, shall take a decision on the granting of rights to use the cold had the certificate without approval.
16. the Ministry of Foreign Affairs or the Ministry of defence on the basis of the State revenue service information about that person is granted rights to use the certificate without approval, committed irregularities in the use of the certificate, within five working days of the receipt of the information referred to in point 15 of these rules the decision and notify the applicant in writing and State revenue service, specifying the reasons for the withdrawal of the decision. Information on the revocation of the decision specifies the accounting register of the certificates in the relevant Ministry.
17. If the rules referred to in paragraph 15 of the decision is withdrawn, the person to which it relates, within three years from the date of revocation of the decision, are not granted rights to use the certificate without approval.
18. If the decision to grant the applicant the rules referred to in paragraph 15 of the law, the Ministry of Foreign Affairs or the Ministry of defense within five working days, inform in writing: 18.1. Accordingly, indicating the time that the rights granted;
18.2. The State revenue service, including: 18.2.1. the person entitled to use a certificate without approval of;
18.2.2. the period of time for which these rights granted;
18.2.3. the date and number of the decision that granted rights to use the certificate without approval.
19. the date and number of the decision, that the applicant is entitled to use the certificates without approval, include the certificate in the register of the account of the Ministry of Foreign Affairs or the Ministry of defence, indicating the period of time for which the rights are granted.
20. If a decision not to grant the applicant the right to use the certificate without approval, the Ministry of Foreign Affairs or the Ministry of defense in the five working days shall inform the applicant in writing, stating the reasons for the refusal: 20.1. the applicant is not entitled to the exemption from excise duty and value added tax in accordance with the provisions of paragraphs 4 or 5;
20.2. the rules referred to in paragraph 15 of the decision is withdrawn in accordance with paragraph 16 of these terms, but the right to use the certificate without approval is required prior to three years from the date of the withdrawal of the decision.
Informative reference to European Union directives, the regulations include provisions resulting from: 1) Council of 25 February 1992 Directive 92/12/EC relating to the General arrangements for products subject to excise duty and on the holding, movement and monitoring of such products;
2) Council of 17 May 1977, the Sixth Directive 77/388/EC on the harmonisation of the laws of the Member States relating to turnover taxes-common system of value added tax: uniform basis of assessment.
Prime Minister a. Halloween instead of the Minister of finance, Minister of the environment r. vējonis Editorial Note: rules shall enter into force on 23 July 2005.