Amendments To The Cabinet Of Ministers Of 3 February 2004, The Regulation No 65 "procedure Of Adoption Of The Decision On The Tax Payer's Economic Development Project Conformity With The Special Assisted Areas Development Programme"

Original Language Title: Grozījumi Ministru kabineta 2004.gada 3.februāra noteikumos Nr.65 "Lēmuma pieņemšanas kārtība par ienākuma nodokļa maksātāja saimnieciskās darbības attīstības projekta atbilstību īpaši atbalstāmās teritorijas attīstības programmai"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/102425

Cabinet of Ministers Regulations No 136 in Riga on 22 February 2005 (pr. No 10 20) amendments to the Cabinet of Ministers of 3 February 2004, the Regulation No 65 "order of adoption of the decision on the tax payer's economic development project conformity with the special assisted areas development programme" Issued in accordance with the law "on enterprise income tax" in article 13, first paragraph, paragraph 9, and article 14 of the sixth and the law "on personal income tax" article 11 a tenth do cabinet-February 3, 2004-Regulation No 65 "order of adoption of the decision on the tax payer's economic development project conformity with the particular eligible areas area development programme "(Latvian journal, 2004, nr. 24) the following amendments: 1. Express 4 by the following:" 4. The rules referred to in paragraph 2 of the proposal to the Ministry shall draw up, on the basis of the State regional development agency (hereinafter the Agency) for information on the income tax payer or its authorized person submitted the application for development projects (annex 1) and the documents annexed thereto, as well as between institutions for evaluation of the Commission's assessment of development projects. "
2. Replace the 5, 6, 7, 8, 9, 10, 11, 12, 14, 15, 22, 24 and 26, the word "Ministry" (the fold) with the word "agency" (fold).
3. Make the following paragraph 13: "13. to assess development projects, the Ministry shall establish an interinstitutional Evaluation Commission (hereinafter the Commission), including regional development and local government Ministry, the Ministry of Economic Affairs, Ministry of environment, the Ministry of finance, municipal Union of Latvia, Latvian employers ' in konfeder tion and the Latvian free trade union representatives. The Commission's work is governed by the regional development and local government Ministers approved regulations. "
4. Express 16 and 17 points by the following: "4. The Commission shall evaluate development projects under the development project of the criteria (annex 2). A decision on the conformity of the development projects, the Commission shall adopt the College, based on all the members of the Commission assessment of the development project's compliance with the criteria.
17. The members of the Commission personnel approved by the regional development and local Government Minister. "
5. Supplement with 20.1 points by the following: "income tax payer 20.1 in accordance with national regional devel tional Council decision on the conclusion of the project supporting the development of the agency agreement, which defines the work provided for in the draft order, responsibility for it, as well as the order in which the Agency shall be provided within specified time limits information for development in the implementation of the project."
6. To express the following paragraph 21: ' 21. Taxpayers who have contracted with the Agency for the implementation of development projects, development projects can apply for the implementation of income tax relief, starting with the tax period in which the national regional development Council adopted a decision on the conformity of specific development projects in assisted areas development programme. Income tax relief is applicable until the end of the tax period special assisted area status in time, within which the national regional development Council adopted a decision on the relevant development project. "
7. Make the following paragraph 23: "23 State revenue service once a year until October 1 after a declaration sent to the Agency for collecting information about the special assisted areas income taxpayers the income tax atvieg lojum."
8. Make 25 as follows: "25. If the approved development project implementation is not supported it all the assessment criteria on the basis of which a decision has been taken on specific development projects in compliance with the special assisted areas development programme, or if there is no contract with the Agency, the Agency shall notify in writing to the payer of income tax or his authorized person for that and set a time limit to prevent it or to the conclusion of the contract. "
9. Supplement 27 behind the words "evaluation criteria" with the words "laid down in Appendix 2 to these regulations".
10. Annex 1 Worded as follows: "1. the annex to Cabinet of 3 February 2004, rule 65 income taxable economic development project application to receive tax relief General information about development projects 1.1. development of the project/project phase title 1.2. development of the project site planning region Local contact phone fax e-mail address 1.3. Development project applicant name, legal status, registered office and registration number Manager phone fax e-mail address contact person telephone fax e-mail address 1.4 development. information about the project the applicant, operating characteristics describe the company's core business and technical support.

 
 

1.5. development of the project during the development of the project will be implemented during the period from to (year, month), (year, month) 1.6 proposed income tax relief, total LVL (amount in words) 2. development project description 2.1 Project Description development of a development project objectives to be achieved.

  
 

2.2. development project description by year development project description over the years, indicating the measures to be taken to the development of the project.

  
 

2.3. development impact of the project on the employment characteristics of the development projects under jaunradām and retained the job description, which provides information on the jaunradām and to keep the number of jobs and salary level by the development of the project.

  
 

2.4. development of project justification of need describe the sector, which will be implemented in the development project, the company's current state of development in the area of project implementation, problem development project unfolds, and possible alternatives.

  
   


2.5. development project expected results and impact point of development effectiveness in the implementation of the project and, if possible, its economic efficiency.

  
   

2.6. development project implementation risks, specify the risks and assumptions which could threaten the successful implementation of development projects.

  
   

3. the administrative implementation of the development projects 3.1. Development project management structure of the applicant to provide information on the company's current organizational structure, the fishers to operate functions and qualifications.

  
   

3.2. implementation of the project of development scheme must specify how the development will ensure the implementation of the project management, technical support and monitoring.

  
   

4. development of project funding 4.1. Acquisition or creation of a development plan during project implementation no PO box
 The planned purchase of fixed assets or their creation or creation of purchase value of 1.
  
  

 2.
  
  

 3.
  
  

 4.
  
  

 5.
  
  

 Total 4.2 distribution of funding over the years no PO box
 Financial position year 1 year 2 year 3 total 1 2 3 4 5 (3 + 4 + 5).

 1. Development of the project total cost 2.
 The proposed asset acquisition or creation of the 3.
 Depreciation 4.
 The planned income tax relief amount 4.3. information on the previous three operating years, received State aid no PO box
 The date when the decision to grant support is taken, the actual date of award of the aid aid sniedzējs1 aid veids2 aid amount ($) 1.
  
  
  
  
  

 2. Notes. 1 in accordance with the business support control law article 1, paragraph 2, second subparagraph, support provider is a public body or its authorized legal person who decides on the granting of aid or who is responsible for the provision of a programme of support for development or support programs or individual aid projects. 2 under the business support Control Act article 7 support can manifest as direct payments from the State or local government (subsidies), or social insurance tax for the definition of minimum contributions, the measures taken at national or local guarantee, credit interest rate subsidies, State or municipal total or partial abandonment of the history that they control the existing company, State or local Government's contribution to the business community, debt write-offs, the preferential rates for national commercial services sale of real property for a price lower than its market value, or purchase at a price that is higher than its market value, as well as other financial assistance granted to or from the State, local governments or the European Union. 4.4. Banking details account holder Bank account IBAN Bank name, Bank address, the Person (s) with signature rights (name and title) Annex 5 list add the development project for the application the following attachments: 1. local opinion on the conformity of the development projects of local development planning document. 2. Development projects requesting a copy of the registration certificate. 3. development project applicant tax payer certificate copy. 4. Development projects requesting a copy of the Statute (with all registered amendments). 5. Development of the project management personnel involved in the description of life (CV). 6. the regulations required a license. 7. Development projects planned by the applicant in operating cash flow calculation for five years, including development projects in the year. 8. Corporate income tax payers-the company's annual report and corporate tax return copies for the past three years; personal income tax payers-population annual income statement copies for the past three years; income tax for the taxable person carrying out the double entry accounting system, – balance sheet, profit and loss statement for the last reporting period (I quarter, half-year, nine months) development project at the time. 9. the State revenue service for tax payment certificate (original, issued not earlier than one month prior to the submission of development projects). 10. The State revenue service certificate on number of workers for which the project is carried out by the applicant State social security payments last month before the review of the application of the project. " 11. Make annex 2 as follows: "annex 2 Cabinet of 3 February 2004, rule 65 development project evaluation criteria for evaluation no PO box
 Description of the criteria assessed rating points 1.
 Development of and compliance with the special assisted areas development programming document 0-5 points 2.
 Development project of the expected impact on the development of the territory 0-5 points 3.
 Development project viability and development opportunities in the 0-5 points 4.
 Development projects in the form of information and business activity projected cash-flow quality 0-5 points 5.
 Development project of the economic performance (turnover, investment) increase 0-5 points 6.
 The development project will create new jobs and/or save existing jobs 0-5 points 7.
 About the samērojamīb employee salaries to the national minimum wage for 0-5 points 8.
 Development as a result of the implementation of the project will be implemented in the new environment-friendly technologies, modernising production/service delivery 0-5 points 9.
 Development of added value rating 0-5 points "12. Deletion of annex 3 and 4.
Prime Minister a. Halloween Finance Minister o. Spurdziņš