Amendments To The Cabinet Of Ministers Of 12 June 2001 No. 251 Of The Regulations "the Order In Which To Apply Value Added Tax Transactions With Timber"
Original Language Title: Grozījumi Ministru kabineta 2001.gada 12.jūnija noteikumos Nr.251 "Kārtība, kādā piemērojams pievienotās vērtības nodoklis darījumos ar kokmateriāliem"
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Clarifies 18.01.2005., Latvia Journal No 9 (3167) Cabinet of Ministers Regulations No. 2 in Riga in 2005 (4 January. Nr. 1 14. §) amendments to the Cabinet of Ministers of 12 June 2001 No. 251 "in the terms of the order in which to apply value added tax transactions with timber" Issued in accordance with the law "on value added tax" 13.2 first and third article part 1. make Cabinet of 12 June 2001 No. 251 "in the terms of the order in which to apply value added tax transactions with timber" (Latvian journal, 2001, 94 no; 2002, no. 22) the following amendments : 1.1. Express 2.1. subparagraph by the following: "2.1. the law" on value added tax "in the second paragraph of article 13.2 above timber (lumber) deliveries that are made domestically (purchase and sale of wood), as well as on the export or import of wood;"
1.2. the Express 2.2. the introductory part of subparagraph by the following: "2.2. for such services rendered in transactions with timber domestically or are associated with timber export or import:";
1.3. make points 3 and 4 by the following: "3. the wood of the delivery or service delivery has taken place, if the wood is shipped or the service performed and is charged a mandatory" Bill of lading – the rough invoice "(hereinafter referred to as the Bill of lading, invoice).
4. Timber supply (export) and receipt (for imports), as well as service delivery and receipt are presented in the annex to the Declaration for the tax period in which: 4.1 timber has been sent and is discharged – invoice or packing slip is completed the customs declaration certifying timber exports;
4.2. the timber has received and have received a receipt-invoice or paid in customs declaration for import of rough calculated value added tax;
4.3. provides this provision (received) 2.2. services referred to in point and is discharged (received) the Pavadzime-. ";
1.4. Chapter I of the annex be expressed as follows: "i. value added tax declaration VAT amount to be included in the calculation of 2. Regulations shall enter into force by 1 February 2005.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on the 1 February 2005.
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