Amendments To The Cabinet Of Ministers Of 13 April 2004 The Regulation No 292 "procedure For Value Added Tax Applicable To Dealings With Of Second-Hand Goods, Works Of Art, Collectors ' Items And Antiques"

Original Language Title: Grozījumi Ministru kabineta 2004.gada 13.aprīļa noteikumos Nr.292 "Kārtība, kādā pievienotās vērtības nodoklis piemērojams darījumos ar lietotām mantām, mākslas darbiem, kolekciju priekšmetiem un senlietām"

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Cabinet of Ministers Regulations No. 437 in Riga on 21 June 2005 (pr. No 36 19) amendments to the Cabinet of Ministers of 13 April 2004 the Regulation No 292 "procedure for value added tax applicable to dealings with of second-hand goods, works of art, collectors ' items and antiques" Issued in accordance with the law "on value added tax" fifteenth part of article 2 to make a Cabinet of 13 April 2004 the Regulation No 292 "procedure for value added tax applicable to dealings with of second-hand goods, works of art, collectors ' items and antiques" (Latvian journal 69., 2004, no.) the following amendments: 1. Make the paragraph 2 by the following: "2. the provisions of second-hand goods within the meaning of this is considered physical things that are used and valid for future use in the same way without modification, or after a repair and not works of art, collectors ' items or antiques. Second-hand goods within the meaning of these provisions is not precious or precious metals or precious gems, but it is, if supplied or transferred them to a dealer for sale seller who meets this provision referred to in paragraph 7 or 7.1 conditions. "
2. To supplement the provisions under point 5.1 by the following: "5.1 For precious metals and gems products within the meaning of that provision are to be considered as products that correspond to the combined nomenclature of the European Union 71, 82, or 83, 90.96. group."
3. To supplement the provisions under point 6.1 the following wording: "the meaning of these provisions 6.1 the retailer also pledges to workers (other than a credit institution), acting in accordance with the provisions of the civil code and sold their claims of mortgage satisfaction."
4. Supplement with 7.1 points as follows: "in these terms the seller certain 7.1 the requirements is attributable to the mortgage, if the mortgage company sold the mortgaged thing to satisfy your claim and meet at least one of these provisions 7.1., 7.2, and 7.3 in those conditions."
5. Replace paragraph 13, the words "consideration is received for the goods delivered to the purchaser" with the words "sales value (the amount of money that the dealer has received for goods delivered to the buyer".
6. Supplement with 13.1 points by the following: "13.1 selling the mortgaged thing are taxed through the loan agreement provided that remuneration reduced to a calculated value added tax. If the mediation remedy the loan agreement does not set or it is set to less than 10 percent of this provision 14.1 above sales values are taxed on the difference between the sales value and the mortgage lender issued loan amount (the difference shall be reduced by the calculated value added tax value). "
7. Supplement with 14.1 points as follows: "the provisions of the sales value of 14.1, meaning is also the amount of money that the pledge is received from the buyer of the thing sold, mortgaged."
8. Replace paragraph 17, the number and the word "13." with the figures and the words "in paragraph 13 or 13.1".
9. Supplement with 34.1 points as follows: "this rule 34.1, 34 does not apply to the provisions of point 6.1 of traders."
10. Express 35 and 36 as follows: ' 35. Traders, selling goods, issue cash register designed check that contains the number of the purchase or the seller concluded loan agreement number. If the sales tax under the special procedures for applying the tax receipt showing the product sales value, which includes the appropriate provisions or this paragraph 13 13.1, calculated value added tax. Tax value in receipt does not show.
36. at the end of the work day or after each cash register check out the dealer fill in tracking the registry. "
11. Express and 37.3 37.2. subparagraph by the following: "purchase or 37.2. loan contract number;
37.3. the Procurement Act or the loan agreement contains the counterparty (the seller, the author of works of art or copyright transferee); ".
12. Add to subparagraph with 37.5. the second sentence as follows: "If the identification number of the goods coincides with the purchase certificate or the number specified in the loan agreement, it does not point;".
13. Express 23.4. the introductory part of point as follows: "goods purchase value 23.4. pursuant to paragraph 15 of these rules".
14. Express 37.7.4. subparagraph as follows: "37.7.4." the difference between the sales value and the purchase value; ".
15. Delete 37.10. section.
16. Chapter VI supplement with 37.1 points as follows: "37.1 dealer who meets this provision mentioned in paragraph 6.1, kritēr ERS, selling the pledged thing, transaction listing in the register indicates that rule 37.1, 37.2, 37.3.., and 37.4 37.5. information referred to, as well as the following information: 1. the pledged things 37.1 sales date;
37.1 2. receipt number;
37.1 3. sales price;
4. consideration of mediation 37.1, which is charged on the sale of the pledged thing, or the difference between the sales value and the mortgage loan amount issued to the employer;
37.1 5. value added tax payable amount. "
17. Make 38 as follows: "38. The merchant law" on personal income tax "prescribed for the State revenue service provided details of the physical person-the seller — tax year-paid amounts." Prime Minister a. Halloween Finance Minister o. Spurdziņš