Eligible Investment Project Approval And Implementation Modalities

Original Language Title: Atbalstāmo investīciju projekta apstiprināšanas un īstenošanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/op/2015/103.9


Cabinet of Ministers Regulations No. 244 in Riga, 19 may 2015 (pr. No 25 36) supported the approval of investment projects and implementing procedures Issued pursuant to the law "On enterprise income tax" 27 paragraph 10 of article i. General questions 1. determines the procedure to be submitted and judged the investment project the application of eligible investment projects (hereinafter the project) status, the conditions for application of tax credit and merger with other support, as well as provides information to the Ministry of Economic Affairs on the implementation of the project. 2. application of the project in accordance with these rules shall be entitled to submit to the law "on enterprise income tax" article 2, first paragraph, referred to in paragraph 1, the economic operator and a foreign company registered in Latvia, which as a taxpayer (hereinafter referred to as project applicant). 3. the law "on enterprise income tax" prescribed in article 17.2 corporate income tax discount (tax rebate) applicable in accordance with the Commission on 17 June 2014 Regulation (EU) No 651/2014, by which certain categories of aid compatible with the internal market, applying the contract article 107 and 108 (Official Journal of the European Union, 2014 26 June, no L 187) (hereinafter referred to as Commission Regulation No 651/2014). 4. a small (tiny) and the average commercial companies are commercial companies which comply with Commission Regulation No 651/2014 1. definition laid down in the annex. 5. large commercial companies are commercial companies which comply with Commission Regulation No 651/2014 article 2 the definition set out in paragraph 24. 6. If the applicant for the project at the same time also work in sectors which are not listed in the law "on enterprise income tax" in the eighth paragraph of article 17.2, the tax credit may be applied pursuant to Commission Regulation No 651/2014 article 1, paragraph 3, second subparagraph. II. preparation and submission of Applications 7. for eligible investment project status, project, the applicant shall provide the Ministry of the economy: 7.1. fill the project application form (annex 1); 7.2. additional documents: 7.2.1. business plan, which includes this provision listed in annex 2 (at the discretion of the applicant in the project business plan can be supplemented with other information) and justifying the project's compliance with this provision in annex 3 eligibility and quality criteria; 7.2.2. operational financial statement for the period until the last month concluded. Review the project at the date of the application shall not be older than two months; 7.2.3. the Declaration of the project met a small (tiny), or the average company, prepared in accordance with the laws and regulations on the procedures a company declares their conformity with the small (tiny) and the average company status (if the applicant qualifies for a tax credit under the small (little) and medium companies requirements). To determine the status of the applicant, the project takes into account the data only for the last closed financial year. If the applicant has not entered into the financial year are taken into account in the financial statements of operational data. 8. If additional documents to be submitted are not Latvian language, shall be accompanied by a certified translation in accordance with the laws and regulations on the procedures which are translations of documents in the language of the country. 9. the project application can be submitted in paper form or electronic form of a document. Project application in paper form may be submitted personally to the Ministry of the economy or sent by registered mail. The application of electronic document can be submitted in person, the economic Ministry to send by post or send to the Ministry of Economic Affairs electronic mail address (pasts@em.gov.lv). 10. project application in paper form shall submit two copies (original and copy). Each copy of the tender submitted, a hardback, with consecutively numbered pages, caurauklot, on the back of the last page of the thread ends are glued on the label is an indication of the document number and caurauklot number of pages, proof of the correctness of the copy of the document, the project name of the applicant, the date of preparation of the application, the document author's name, document drafting and signature of the official of the applicant for the project. On the first page of the original references the "original", to copy the first page – "copy". 11. If the application is filed on paper, a project by the applicant within three working days after submission of the Ministry of the economy, submit or transmit electronically to the electronic mail address (pasts@em.gov.lv) fill out the application form and the project business plan DOC, xls or PDF file format. 12. Where the application is submitted by electronic document, it shall meet the following requirements: 12.1. the application has been designed and furnished according to the electronic movement of documents regulating the regulatory enactments; 12.2. the project application has been designed for the DOC, xls, PDF or JPG file format; 12.3. the project application form and additionally deliverable document original is signed individually with a secure electronic signature and confirm with the time stamp before the draft application deadline. If additional documents are copies of documents, they are certified in each individual to the project the applicant secure electronic signatures and time stamps before the draft application deadline. 13. If the application is submitted in person on the project submission time stamp of the Ministry of the economy shall be deemed in the specified date and time. 14. the project application can be submitted up to 2020 October 1. III. conditions for the application of the tax rebates to be combined with other aid 15. these conditions in this chapter shall apply only if the applicant is a tax credit for the same project plans to combine with other State aid scheme or individual aid project planned aid (hereinafter referred to as the additional national support). 16. If the applicant is a national project, additional support is received (for additional national aid shall be considered the date when the aid provider has accepted a decision on additional national aid) before the law "on enterprise income tax" the fourth paragraph of article 10.7 (6) the Cabinet of Ministers referred to the entry into force of the decision: 16.1. the applicant shall inform the project for the Ministry of the economy, providing the information in accordance with the provisions of this annex; 16.2. the Ministry of the economy within 10 working days, shall be measured in accordance with the provisions of section 16.1 of the submitted information and notify the applicant of the project about the possibilities to combine the tax credit with the public, giving additional support under the law "on enterprise income tax" 17.2 1.3 and 1.4 of article part of the maximum percentage that may be achieved tax discount amount in relation to the amount of investment; 16.3. the Ministry of the economy, this provision in paragraph 32 of these cases the order of the Cabinet of Ministers for supporting a project in the project include the conditions of maximum interest, may reach a tax discount amount in relation to the amount of investment. 17. If the applicant intends to receive additional national support, but have not received it before the law "on enterprise income tax" the fourth paragraph of article 10.7 (6) the Cabinet of Ministers referred to the entry into force of the decision: 17.1. project, the applicant shall inform the Ministry of the economy, providing the information in accordance with the provisions of this annex; 17.2. This provision of the Ministry of economy 32. in the cases referred to in point order of the Cabinet of Ministers in support of the project the project indicate the tax rebates a percentage of the investment the amounts determined according to the law "on enterprise income tax" in the first paragraph of article 17.2 (except as provided in this provision in paragraph 18); 17.3. the project the applicant within five working days after the additional national aid shall inform the Ministry of the economy, providing the information in accordance with the provisions of this annex; 17.4. the Ministry of the economy shall inform the applicant of the project about the possibilities to combine the tax credit with additional national aid received, indicating the law "on enterprise income tax" 17.2 1.3 and 1.4 of article part of the maximum percentage that may be achieved tax discount amount in relation to the amount of investment, where it is found that the information received in accordance with this rule 17.1., does not coincide with the information received in accordance with this regulation 17.3. subparagraph (received additional national aid does not coincide with the planned additional national support) and additional national support received after the filing of the economic Ministry, but before the law "on enterprise income tax" the fourth paragraph of article 10.7 (6) the Cabinet of Ministers referred to the entry into force of the decision. 18. the project applicant before the law "on enterprise income tax" the fourth paragraph of article 10.7 (6) the Cabinet of Ministers referred to the entry into force of the decision, on the basis of the application, have the right to ask the Ministry of Economic Affairs of the cabinet order in the project to determine the reduced tax discount percentage. IV. Assessing applications and decision-making 19. Proposals valued economic the Minister established a Commission. 20. the Commission shall consist of two representatives from the Ministry of the economy and one representative from the Ministry of finance, Ministry of welfare, the Ministry of transport, environmental protection and the Ministry of regional development, Ministry of agriculture, the State revenue service and the Latvian investment and development agency. 21. the Commission secretariat functions carried out by the Ministry of the economy. 22. the Commission has the right to: 22.1. call in experts in an advisory capacity; 22.2. to call upon the representatives of the applicant of the project the project presentation. 23. The Commission determines the agenda approved by the Minister of the economy. 24. the Commission shall be assessed according to the rules referred to in annex 3, administrative and quality criteria. 25. the criteria of evaluation order: 25.1. first assessed the eligibility of the application of the draft provisions of the annex referred to in point 2.7. criterion. If the application does not meet this criterion, it does not continue the assessment; 15.7. If the application complies with this provision of the annex referred to in point 2.7. criterion, compliance with this provision is valued 3.2.1., 2.2., 2.3., 2.4., 2.5., 2.6, 2.8 and 2.9. criteria referred to in (a); 25.3. If the application does not comply with the provisions of annex 3 2.1., 2.2., 2.3., 2.4., 2.5., 2.6, 2.8 and 2.9. criteria referred to in (a), the Commission sought to clarify the application of the project; 25.4. If the application complies with the provisions of annex 3 2.1., 2.2., 2.3., 2.4., 2.5., 2.6, 2.8 and 2.9. criteria referred to in point, scored its conformity with the provisions of the annex referred to in paragraph 1 the eligibility criteria. If the application does not meet these criteria, the evaluation could not continue; 25.5. If the application complies with the provisions of annex 3, paragraph 1 of the criteria assessed its compliance with this provision of the annex referred to in paragraph 3 of the quality criteria; 6. If the Commission does not have sufficient information to assess the application of this provision accordingly in annex 3 eligibility, administration and quality criteria, the Commission asked for additional information on the project. 26. the applicant further Project information on the project shall be submitted to the Ministry of the economy within 15 working days after receiving a written request from the Commission. 27. If after the submission of the additional information, the Commission does not have enough information to assess compliance of the application for the project to one of the provisions listed in annex 3 of the eligibility criteria, it is considered that the application does not meet the relevant eligibility criteria. 28. If after the submission of the additional information, the Commission does not have enough information to assess compliance of the application for the project to one of the rules referred to in annex 3 quality criteria, the Commission shall grant the relevant quality criteria in the lowest rating. 29. evaluation of the application of the project does not proceed, if the project applicant: 29.1. is not made within the time limit specified in the Ministry of the economy of the project application and additional required documents; 29.2. based on the submissions, please stop the tender evaluation. 30. If the application complies with the provisions of annex 3 1 and 2 of the criteria referred to in paragraph 1 and in accordance with the provisions of paragraph 3 of annex 3 the quality criteria referred to in has won at least 45 points, the Ministry of economy prepared a draft order of the Cabinet of Ministers on supporting the project (including the conditions of maximum interest, may reach a tax discount amount in relation to the amount of investment, where the applicant is a tax credit for the same project plans to combine with additional national aid) and evaluation according to the This provision of paragraph 24, which includes the project's expected impact on the national economy, and along with the application shall be submitted to the Cabinet of Ministers. 31. If the application does not comply with this provision of the annex 3 1 and 2 of the criteria referred to in paragraph 1 or in accordance with the provisions of annex 3, paragraph 3 the quality criteria referred to in not won at least 45 points, the Ministry of economy shall draw up the draft order of the Cabinet of Ministers for refusing to support the project and together with the application shall be submitted to the Cabinet of Ministers. 32. If the project's planned investment cost exceeds eur 100 million, the Ministry of economy of the cabinet order in addition to project involves a condition stipulating that the project can start exercise only after the European Commission has adopted a decision on the compatibility of the investment project supported by the European Union's internal market. After the Cabinet's approval of the draft Ordinance of the Ministry of economy of the assisted investment project separately notified to the European Commission. V. provision of information on the implementation of the project. the project 33 the applicant whose project is supported by the Cabinet of Ministers, the implementation of the project, but before tax rebates shall submit the application to the Ministry of the economy, information on all project investments made and their impact on the project of the economic activity of the applicant (annex 5). 5. the provisions of this annex, the information referred to in paragraph 3 shall be submitted once a year within three years after the implementation of the project. 34. the project applicant, giving these provisions of annex 5, the information referred to in paragraph 1:34.1. the project cost of the investment made in items include only those investments which are actually carried out, are related to the implementation of the project and the identified project application submitted; 21.3. ensure that the information provided on all investment cost positions is identified in the applicant's accounting project justification documents; 21.3. the basic framework of the project and its compliance with the investment made in the law "on enterprise income tax" the fourth paragraph of article 17.2 4 and 4.1 points. 35. the Ministry of the economy at this point 33 of the rules of receipt of the information referred to in: 21.8. within three working days, send them to the State Revenue Department tax credit monitoring of the application of the implementing measures in accordance with the legislation determined competence; 35.2.50 working days evaluate project compliance with the investment project submitted by the application and the law "on enterprise income tax"; 35.3. the project the applicant to submit additional information to justify the investment project applications submitted to the compliance and the law "on enterprise income tax", where the conditions of the applicant's project investments does not match the project application or submitted to the law "on enterprise income tax" conditions or a lack of information for the evaluation of conformity. 36. The State revenue service 40 working days following this rule 33 of the information referred to in paragraph shall inform the Ministry of economy on the tax credit monitoring of the application of the results of the implementation of the measures. 37. the Ministry of the economy after this rule 35.2. the assessment referred to in that provision and paragraph 36 of the said information shall inform the applicant of the project and the State revenue service within the framework of the project the eligible investments and non-eligible costs. 38. If the project is found, the investment costs for the project submitted by the non-compliance of the application or of the law "On enterprise income tax" conditions, they are recognized as project investment eligible costs. Project applicant corporate income tax declaration shall include only the project eligible costs for investments specified in this provision, the information referred to in paragraph 37. 39. The State revenue service each year up to October 1 shall submit to the Ministry of the economy, information on tax discounts granted the project realised investments. 40. the Cabinet's decision takes effect, but before the implementation deadline of the project the project the applicant sends the information to the Ministry of the economy of any changes planned in the project, if necessary, to clarify the provisions of annex 1 2.6. information referred to in point. 41. If the planned changes in the project are significant, they are necessary to reconcile the writing with the Ministry of economy. A decision on the planned major changes in the project support or rejection within 30 working days of adopting this provision, the Commission referred to in paragraph 19, in accordance with the arrangements approved by the Minister of the economy. On the major changes in the project consider changes that cause non-compliance with the provisions of annex 3, paragraph 1 the eligibility criteria or lower rating to annex 3 of these regulations referred to in paragraph 3 of the quality criteria. 42. the Ministry of the economy, the evaluation of this rule the information referred to in paragraph 40, have the right to initiate the rule referred to in paragraph 41 of the conciliation procedure, within 10 working days of notifying the applicant of the project. 43. If the planned changes in the project intended to increase the originally projected investment amount, the excess part of the amount of the investment is recognised as an investment of a project eligible costs. The project's eligible cost of the investment amount of the tax credit does not apply. 44. the project applicant regardless of changes made to the project to ensure the project's compliance with the law "on enterprise income tax", and the requirements contained in these provisions, including the second year after the implementation of the project to ensure that the actual economic indicators in accordance with the provisions of paragraph 3 of annex 3 the quality criteria referred to in at least 45 points. 45. If, after the implementation of the project the project does not comply with the law "on enterprise income tax" or the requirements contained in these provisions, including the second year after the actual project implementation indicators of economic activity in accordance with the provisions of paragraph 3 of annex 3 the quality criteria referred to in not getting at least 45 points, and it is found that the project was not entitled to apply the tax credit, the Ministry of economy shall prepare and submit to the Cabinet a new Cabinet of Ministers draft order to cancel the law "on enterprise income tax" the fourth paragraph of article 10.7 (6) adopted by the Cabinet of Ministers for decision. 46. the Ministry of the economy shall publish on its website the information in accordance with Commission Regulation No 651/2014 article 9, paragraphs 2 and 4, as well as the availability of this information provides 10 years of the law "on enterprise income tax" the fourth paragraph of article 17.2 6. Cabinet of Ministers referred to the date of entry into force of the decision. 47. If you exceed the Commission Regulation No 651/2014 article 1, paragraph 2 of point "a" State aid laid down in the annual spending limit, the Ministry of Economics 20 working days after this rule 39 referred to information submitted to the evaluation plan to the European Commission. Vi. Closing questions 48. Be declared unenforceable in a Cabinet of 24 January 2012 rules no. 78 "eligible investment project approval and implementation modalities" (Latvian journal, 2012, 2013, 20 no; 252. no). 49. Projects in support of the Cabinet until the date of entry into force of the provisions should be appraised in accordance with the criteria in force in the Cabinet at the time of adoption of the decision, and are not covered by this provision in paragraph 44 and 45 above requirements need the project to the applicant in the second year after the implementation of the project to ensure that the actual economic indicators in accordance with the provisions of paragraph 3 of annex 3 the quality criteria referred to in at least 45 points. The Prime Minister is the Rapidity of economic Newsletters, Minister Dana Reizniec-annex 1 oak Cabinet-19 may 2015 regulations No 244 application for title 1 Project-project basic data project identification date of receipt of the draft URNr.* * note. * Fill in the Ministry of economics.
1.1. Project title applicant Name Project 1.2. registration number of taxpayer's registration number, legal form, registered office Street, House No. City, County State zip code actual address Street, House No. City, County postal code country phone fax e-mail address, home page 1.3. Responsible person name position telephone/mobile phone, fax, e-mail address of contact person 1.4 * name title phone/mobile phone, fax e-mail address note. * Fill in if different from the person in charge.
1.5. the project applicant category small (tiny) company average company great company 1.6. Core business sector (NACE Rev. 2). Code name of the applicant, the project 1.7. the related persons shall comply with the personasSaistīt Commission Regulation No 651/2014 annex 1 definition of related companies. If the applicant complies with the small (tiny), or the average company category, this section need not be completed. Filled in if the project applicant meets the big commercial companies category. If applicable, indicate additional project partnerkomercsabiedrīb of the applicant and related commercial autonomous company name registration number Partnerkomercsabiedrīb last of the reporting year for which the data is provided to number of employees (average number of employees per year) annual turnover (euro) annual balance-sheet total (€) 1.           2.           3.           Together the related company name, registration number, the last of the year for which the data is provided to number of employees (average number of employees per year) annual turnover (euro) annual balance-sheet total (€) 1.           2.           3.           1.8. The project applicant total shareholders when the project Completed, the applicant is a corporation and a shareholder's contribution is at least 5% of the total investment in merchant No. p. k. Name of shareholders shares of contribution (%) Voting rights 1.       2.       …
      Total 100% 100% section 2-description of the project and implementation of the project 2.1 industry (NACE Rev. 2). Code name project site 2.2 2.3 project implementation time (in months) 1 planned to implement the project of ______. year ___. _ _ _ _ _ _ _ _ _ _ _ _ _ to _ _____ _. gada ___.___________. 2. the total planned duration of a project ____ _____ months 2.4. The aim of the project and a brief description, a brief summary of the planned project, featured on these indicators. (Description, include the information about the benefits and results of the project, provide the necessary justification of the project, a description of the problem, its solution and solution selection (up to 1000 words)) Description of the problem, its solution and the reasons for selecting the project objective (s) expected initial long-term investment activities to be implemented, the extent of the main description 2.5. Project applicant's economic performance without the implementation of the project, specify the existing and planned projects in the applicant's economic activity rate, assuming that the project is not implemented (starting from the last closed fiscal year) year 20 __. g. (the last closed financial year) 20 __. g. 20 __. g. 20 __. g. 20 __. g. 20 __. g. 20 __. g. 20 __. g. 20 __. g. 20 __. g. Net turnover (euro) export turnover (euro) gross profit (in eur) the depreciation allowance for (euro) the number of jobs overall in gross salary (eur) INCOME TAX (euro) social security (euro) 2.6. Project the applicant's economic activity indicators with the implementation of the project, specify the existing and planned projects in the applicant's economic activity rate, assuming that the project is implemented (starting from the last closed fiscal year) year 20 __. g. (the last closed financial year) 20 __. g. 20 __. g. 20 __. g. 20 __. g. 20 __. g. 20 __. g. 20 __. g. 20 __. g. 20 __. g. Net turnover (euro) export turnover (euro) gross profit (in eur) the depreciation allowance for (euro) the number of jobs overall in gross salary (eur) INCOME TAX (euro) social security (euro) 2.7. economic impact of the project, specify the project's expected results and impact of the results on the Latvian economy (up to 500 words) of the results of the project economic impact 2.8. environmental impact of the project (up to 1000 characters) the project will achieve the following objectives (check appropriate) environmental pollution reduction and control the quality of the living environment put rošināšan natural and rational use of energy threats to population health environmental awareness will not achieve any of the goals justify your choices (up to 100 words) 2.9. planned activities the project, select the appropriate option (s) and give brief information about the project planned for initial long-term investment and operations (up to 300 words) the original long-term investments will be made in new business site creation rationale the original long-term investments will be made to increase the capacity of production or service based on the initial long-term investments will be made to launch a new production, a project the applicant previously not manufactured by the original justification for the long-term investments will be made to change the basis for the production process and the planned Activities 2.10 initial description of long-term investment, provide information on the implementation of the project, select the project and planned activities planned in original long-term investments , the implementation period, costs and funding sources. Sort by implementing the activity start date, No. p. k. The initial investment cost of the long-term position of the implementation period will cost (euro) funding source 1. The name of the activity 1.1.         1.2.         1.3.         ...        
2. the name of the activity 2.1.         2.2.         2.3.         ...         Total Note: If necessary, you can extend the table.
2.11. the projects implemented by the applicant and prepared projects for which you have received or scheduled to receive commercial support point in the last three years, received the support and planned aid (regardless of whether the aid received or aid scheduled to receive State or local guarantee, loan or direct payment from the State or local government (subsidies) or de minimis aid) on the day of submission of the application for the project (if the project is not , drag the barcode or type "none"). If the tax credit is intended to combine with additional national aid (regardless of whether the aid received or scheduled to receive aid), while also fill in the Cabinet of Ministers of 19 may 2015 rule Nr. 244 "eligible investment project approval and implementation arrangements" annex 4 No. p. k. Support provider support, project title and number, the amount of aid (in eur) aid intensity project total cost (euro) eligible costs (euro) project implementation time (mm. yyyy-mm. yyyy.) 1.               2.               ...              
3. Project title application receipt I, the applicant's project (the project name of the applicant) Officer (name), (position) to certify that on the day of submission of the project (dd./mm./gggg.)  
3.1. the project applicant is registered as a taxable person in Latvia and it does not meet the ailing company signs laid down in Commission Regulation No 651/2014 article 2, paragraph 18; 3.2. the project applicant is not subject to recovery orders executed in accordance with a previous decision of the European Commission, with which the national or European Union support is considered illegal and incompatible with the common market; 3.3. the applicant for a project on the last day of the tax period, the tax debt in total not exceeding 150 euro, except tax payments, terms of payment of which has been extended in accordance with the law on taxes and duties "; 3.4. the project specified in the application for the initial long term investments not carried out before the submission of the project to the Ministry of the economy; 3.5. the application contains all associated persons in accordance with Commission Regulation No 651/2014 1.; 3.6. the project application and its annexes include information is valid and true, and project the initial long-term investments will be made in accordance with the project schedule; 3.7. all economic Ministry projects submitted in the application instance contains the identical information. I certify that the applicant two draft taxation period prior to the tax period in which the Cabinet of Ministers has adopted the law "On enterprise income tax" the fourth paragraph of article 17.2 6. the decision referred to in the paragraph, not finished the same or similar action, as defined in Commission Regulation No 651/2014 article 50, paragraph 2, of the European economic area and the applicant does not have a specific plan to end the activities of these two tax period following the tax period that the project is completed. Declare that, if the applicant is working also in sectors which are not listed in the law "on enterprise income tax" 17.2 article eighth, the applicant of the project during the implementation of the project will provide a clear distinction between the initial cost of long-term investments and financial flows in the sector to be supported. Certify that the project planned investment complies with the law "on enterprise income tax" in article 1, the twenty-seventh part of the original definition of a long-term investment. Certify that the project initial long-term investment project will be used by the applicant for carrying out the business of the law "on enterprise income tax" 17.2 eighth article listed in priority eligible sectors, while executing the law "on enterprise income tax" in article 17.2 of the fourth part of the type referred to in paragraph 4. Certify that the application meets the copies in my possession of the original documents and copies of the application and the project electronic version matches the original proposal submitted.
The responsible full name position date (dd./mm./gggg.) Place signature note. Document properties "date" and "signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design. 20. _ year _____. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Project applicant (signature) (name) Economic Minister Dana Reizniec-annex 2 Oak Cabinet-19 may 2015 regulations No 244 business plan 1 information to be included in information on the project the applicant: 1.1 a brief history; 1.2. the business sector. If more, indicates the main industry by turnover for the last three financial years to be concluded; 1.3. existing product or service description and the outlets (product group, name, features, technical specifications, quality, use, trademarks etc. properties); 1.4. structure, operating location and unit (if any); 1.5. available resources (including the currently existing technology and equipment); 1.6. the short-and long-term goals; 1.7. the applicant's project of the strengths and weaknesses, opportunities and threats (SWOT) analysis; 1.8. the typical financial economic indicators over the past three years; 1.2. Description of the linked company name, registration number, the main sectors of activity, main products or services (for each related company); 1.10. information about the project management of the applicant and the partners involved in the implementation of the project staff. 2. Project Description: the aim of the project 2.1 and reasons why the applicant wishes the project to implement the project; 2.2. Description of the problem, its solution and optimal solution to check the grounds, benefits from the implementation of the project; 2.3. implementation of the project location, the exact address and the cadastre number; 2.4. project implementation schedule; 2.5. project financing plan; 2.6. the project for the implementation of the necessary technical means (such as equipment, buildings, equipment, their technical characteristics, the expected capacity): 2.6.1. each technical feature given the need for justifying the project objectives and the use of equipment (the equipment each clearly planned utilization and capacity in the production of goods or the provision of the service process, describing each facility features); 2.6.2. If the project planned significant changes in the production process, in addition to the description of the production and service delivery cycle and processes before and after the implementation of the project the project, explaining the main changes in the processes under the optional use of the equipment and the need for new production and service process, and the main parameters of equipment and activities related with the lines company assets the depreciation value in the previous three fiscal years. 3. as a result of the implementation of the project products and Services Description: 3.1 as a result of the implementation of the project products and description of services (technical, functional, etc. properties), describing the products and services, a company will produce and provide long term specified in the project investment; 3.2. If the project scheduled to launch production of new products or services, which the applicant has not produced the project, compares the applicant's project currently produced products and services as a result of the implementation of the project products and services provided, showing the main differences, for example, the technical specifications of the materials, equipment and materials, included in the software upgrade, the functional profile (indicate what is the benefit of these differences, and justify their necessity); 3.3. project implementation, manufactured products and services. 4. the project's impact on the economy of Latvia: 4.1 provides information about how the project will gather local company the applicant, specifying the raw materials and services will be used in the project and their amount; 4.2. Notes the planned services and products to the volume of transactions (euro) with local companies. Provides information about the economic direct and indirect benefits of the project. 5. market and sector analysis: 5.1. consumer analysis (business and personal); 5.2. analysis of the competitors, their market share and forecasts of development; 5.3. target market analysis (project manufactured product (service) key characteristics of market outlets): 5.3.1. local market (region) or the foreign market (exports, on which countries and in what quantities, giving the forecast indicators); 5.3.2. the product consumer – other commercial companies or groups of the population; 5.3.3. market volume (for example, in the last five years the consumption of the product in question during the year (or month)); 5.4. distribution channel analysis; 5.5. marketing (marketing) plan: 5.5.1. pricing policy; 5.5.2. the location; 5.5.3. trade promotion and advertising; 5.6. information about the sector, which will operate the project. Industry indicators (preferably based on official statistical data of Latvia), for example: 5.6.1. In Latvia, the overall production of the products or services provided by the physical volume and volume in money terms during the last three to five years, the sector's importance in the economy of Latvia; 5.6.2. industry trends and analysis, seasonal fluctuations, circularity; 5.6.3. the sector's development prospects, production or service volume forecasts for the next three to five years. 6. project financial reasons: 6.1 the assumptions on which the reasonable financial forecast: 6.1.1. national economic situation (inflation, the development of the sector as a whole);
6.1.2. the economic situation abroad, with which the applicant is the relationship of the project; 6.1.3. the project development of the applicant; 6.1.4. possible financial resources, their sources are; 6.1.5. the price policy; 6.1.6. the market development; 6.2. the balance (about two years after the implementation of the project); 6.3. the project profit and loss statement (about two years after the implementation of the project); Annex 7 – business plan that fact and opinion, copies of the supporting documents, diagrams, tables, charts, market research, competitive analysis, product profitability analysis with clients and suppliers, contracts, certificates, inspection results and other copies of the document (after being acquired by the applicant at the discretion of the project). Economy Minister Dana Reizniec-oak annex 3 Cabinet 19 may 2015 regulations No 244 of eligible investment projects evaluation criteria 1. eligibility criteria No. p. k. Criteria ranking system notes * Yes/No 1.1. The project applicant is one of the law "on enterprise income tax" article 2, first paragraph, referred to in paragraph 1, the economic operator or a foreign company registered in Latvia as a taxpayer N 1.2. Investment in the project will be carried out in the unused (new) fixed assets (in new production facilities and telecommunications technology and software installations, pipelines, communication and power lines (structure classification code 22) and their ancillary equipment, which ensures full production or service delivery cycle of technological operations), as well as buildings and structures which, in accordance with the laws and regulations that govern the classification of buildings, classified as traffic and communication buildings (structure classification code 124) , industrial manufacturing and warehouse buildings (structure classification code 125) and transport structures (structure classification code 21) N 1.3. The original long-term investments are not included in the vehicle in accordance with the laws and regulations in the field of traffic are intended for road traffic safety Directorate or the State technical supervision of the Agency implements the registry N 1.4. The project will take the original long-term investment, with a total amount of more than eur 10 million N 1.5. The original long-term contribution to eligible costs in buildings and structures shall not exceed 40 per cent of the total initial amount of N fixed assets 1.6. The total initial amount of long-term investments will be invested within five years from the date on which the Ministry of Economic Affairs has received investment project supported the application but not later than 31 December 2025 N 1.7. The original long-term investments will be made in new business site creation or to increase the capacity of production or services, launch new products, which the applicant has not produced by, or significantly change the production process. If the original fixed assets related to the significant change in the production process, they comply with Commission Regulation No 651/2014 7 article 14 requirements set out in paragraph N 1.8. Real estate, which will be carried out and used the original long-term investments, are the property of the applicant or of the project the project applicant has long-term lease rights (at least another 13 years after project start-up), and they are in the land. If real property is leased from the State or municipality, the project applicant has long-term lease rights for at least another 12 years after project startup N 1.9. The project, the applicant does not meet the ailing company signs laid down in Commission Regulation No 651/2014 2. paragraph 18 of article 1.10 in N. Applicant of the project on the last day of the tax period, the tax debt in total not exceeding 150 euro, except tax payments, terms of payment of which has been extended in accordance with the law on taxes and duties "N 1.11. The project applicant is not subject to recovery orders executed in accordance with a previous decision of the European Commission, with which the national or European Union support is considered illegal and incompatible with the common market N 1.12. The project initial long-term investments will be made in priority eligible sectors mentioned in the law "on enterprise income tax" in the eighth paragraph of article 17.2 N 1.13. The project will be launched before the presentation of the Ministry of economy of the N 2. Administrative criteria No. p. k. Criteria ranking system notes * Yes/No 2.1. The application is drawn up according to the project application form is accompanied by all the documents referred to in these provisions, and they are designed according to the laws of the Republic of Latvia to the requirements document in the field of developing and designing P 2.2. The project's original application, the attached documents and documents that have derivatives prepared, subject to the laws and regulations in the development and presentation of a document is the document legal force P 2.3. Project application form is fully filled P 2.4. Where the application is filed on paper, the original application is a project with numbered pages P 2.5. The project is not specified in the application for amendment, deletion, aizkrāsojum, deletion and addition of 1.6 P. In the currency used is the euro P 2.7. The tender is submitted to the project application deadlines N 2.8. The application is filled in Latvian language into P 2.9. Project application in paper form is submitted in two copies (original and copy) P 3. Quality criteria No. p. k. Criteria scoring system notes, points 3.1. The original long-term investments amounting to maximum – 20 3.1.1. the original long-term investment more than 50 million. 3.1.2 the Euro 20. the original long-term investments more than 35 million. the euro but not in excess of 50 million. Euro 15 3.1.3. the original long-term investments more than 20 million. the euro but not in excess of 35 million. 3.1.4 the euro 10. the original long-term investment more than 10 million. the euro but not in excess of 20 million. Euro 5 3.2. The applicant projects growth of value added per worker during the implementation of the project and the next two years after the implementation of the project. Value added per employee is calculated using the following formula: (gross profit + total gross salary + depreciation allowance)/number of employees. The increase in the value added per employee is calculated using the following formula: P = Tb + 2 x 100/Ts-100, where P – the increase in the value added per worker; TS – added value per employee annually when initiated the project; TB + 2 – added value per worker in the second year after the implementation of the project the maximum to 20 3.2.1. the increase in the value added per worker during the implementation of the project and the next two years after the implementation of the project exceeds 20% in relation to the year in which launched the project 20 3.2.2. the increase in the value added per worker during the implementation of the project and the next two years after the implementation of the project exceeds 10%, but no more than 20% in relation to the year in which launched the project 15 3.2.3. the increase in the value added per worker during the implementation of the project and the next two years after the implementation of the project is more than 5% but no more than 10% in relation to the year, which started the project 10 3.2.4. the increase in the value added per worker during the implementation of the project and the next two years after the implementation of the project more than 3% but not more than 5% in relation to the year in which launched the project 5 3.2.5. the increase in the value added per worker during the implementation of the project and the next two years after the implementation of the project shall not exceed 3% of the year, which initiated the project 0 3.3. Place of implementation of the project and its impact on regional development. On the place of implementation of the project shall be deemed to be the place where the applicant performs the initial draft long-term investments the maximum 15 3.3.1. the project site is located in Latgale planning region (according to the laws of the territories of the planning region) 15 3.3.2. the project site is located outside the city to the meaning of the Republic in accordance with the administrative territory and settlements Act and Latgale planning region (according to the laws of the territories of the planning region) 10 3.3.3. the project site is located in the town of meaning of the Republic in accordance with the administrative territory and settlements Act, but outside of Daugavpils, Rezekne and Riga 5 3.3.4. the project site is located in Riga 0 3.4. Job changes during project implementation and the next two years after the implementation of the project the maximum of 20 years from the commencement of the photopic to the second year (inclusive) after the implementation of the project created more than 80 new jobs 20 3.4.2. from project initiation to the second year (inclusive) after the implementation of the project created from 51 to 80 new jobs in 15 3.4.3. from project initiation to the second year (inclusive) after the implementation of the project up from 31 to 50 jobs 10 3.4.4. from project initiation to the second year (inclusive) after the implementation of the project created from 1 up to 30 new jobs 5 3.4.5. from project initiation to the second year (inclusive) after the implementation of the project have not created jobs 0 3.5. Project applicant's average gross salary (for the last closed financial year) relative to its main activity sectors (NACE Rev. 2) average (is applied against the Central Statistical administration data for the last year available) maximum 5 3.5.1. project applicant's average gross salary level exceeds the operating industry average of more than 20% 5 3.5.2. project applicant's average gross salary level exceeds the operating industry average of less than 20% 3 3.5.3. project applicant's average gross wage does not exceed its operating sectors average 0 3.6. Labour taxes (INCOME TAX and social security) payment increases during project implementation and the next two years after the implementation of the project. The increase in labour taxes is calculated using the following formula: P = Tb + 2 x 100/Ts-100, where P – workforce increases tax payments; TS-labour tax payment amount when launched the project; TB + 2-labour tax payments in the second year after the implementation of the project the maximum 15 3.6.1. labour tax hikes during project implementation and the next two years after the implementation of the project exceeds 20% in relation to the year in which launched the project 15 3.6.2. labour tax hikes during project implementation and the next two years after the implementation of the project exceeds 8%, but no more than 20% in relation to the year, which started the project 10 3.6.3 labour tax increase during the implementation of the project and the next two years after the implementation of the project shall not exceed 8% in relation to the year in which launched the project 5 3.6.4. during project implementation and for the next two years of the project implementation is planned labour rise in tax payments in relation to the year in which launched the project 0 3.7. The project technological level of industry (NACE Rev. 2). the maximum number of 15 3.7.1. the project will be implemented in one of the following highly technological processing industries: pharmaceutical products and pharmaceutical preparations (C21), manufacture of computer, electronic and optical equipment manufacturing (C26), aircraft, space machine and apparatus manufacturing (30.3 C) 15 3.7.2. the project will be implemented in one of the following medium high technology manufacturing industries: chemicals and chemical products (C20), except for the production of synthetic fibres (20.6 C), electrical equipment (C27), equipment not elsewhere qualified, mechanisms and working machinery production (C28), cars, trailers and semi-trailers (C29), other transport equipment (C30), except for the vessels and floating plant building (C 30.11) and aircraft, space and equipment industry (30.3 C) 10 3.7.3. the project will be implemented in sectors other than those referred to in paragraph 3.7.1 and 3.7.2.0 3.8. The applicant projects gains the net change during project implementation and the next two years after the implementation of the project. the increase in net change is calculated using the following formula: P = Tb + 2 x 100/Ts-100 where P-net sales growth; TS: net turnover in a year when the project started; TB + 2 to a net change in the second year after the implementation of the project the maximum to 10 3.8.1. net sales growth during the implementation of the project and the next two years after the implementation of the project exceeds 20% in relation to the year, which started the project 10 3.8.2. net sales growth during the implementation of the project and the next two years after the implementation of the project more than 12% but not more than 20% in relation to the year in which launched the project 5 3.8.3. net sales growth during the implementation of the project and the next two years after the implementation of the project more than 3% but not more than 12% in relation to the year in which launched the project 3 3.8.4. net sales growth during the implementation of the project and the next two years after the implementation of the project shall not exceed 3% of the year, which initiated the project 0 3.9. Project applicant's export share of total net turnover on average over the next two years after the implementation of the project the maximum to 20 3.9.1. the proportion of exports on average over the next two years after the implementation of the project exceeds 95% of the total net turnover 20 3.9.2. the proportion of exports on average over the next two years after the implementation of the project exceeds 75%, but not exceeding 95% of the total net turnover 15 3.9.3 the proportion of exports on average over the next two years after the implementation of the project is more than 50% but less than 75% of the total net turnover 10 3.9.4. the proportion of exports on average over the next two years after the implementation of the project more than 30% but does not exceed 50% of the total net turnover 5 3.9.5. the proportion of exports on average over the next two years after the implementation of the project shall not exceed 30% of the total net turnover 0 3.10. The project's expected impact on the environment, the maximum-5 3.10.1. the project will achieve at least two of the following objectives: 1) environmental pollution reduction and control; 2) quality of life environment; 3) natural and rational use of energy; 4) prevention of public health 5 3.10.2. implementation of the project, does not meet at least two of the following objectives: 1) environmental pollution reduction and control; 2) quality of life environment; 3) natural and rational use of energy; 4) threats to the health of the population 0 total maximum-minimum number 145 — 45 comments. 1. N-negative rating (project application is rejected). 2. P-if the assessment is negative, the Commission may request clarification or additional application to submit the necessary documents. Economy Minister Dana Reizniec-oak annex 4 Cabinet 19 may 2015 regulations No 244 on the project the applicant prepared projects for additional national support for a merger with eligible investment projects within the framework of the applicable tax rebate 1. investment project supported the original long-term investment positions provide information on investment projects to be supported, specifying all initial long-term investment positions, their costs and the initial position of the long-term investment tax credit applicable aid intensity. You want to combine the original long-term investment positions, select with the number "2" (additional national aid program number) the name of the aid measures support the tax discount on the number of eligible investment projects carried out in the framework of the initial long-term investments 1 No. p. k. Investment project supported the position of the original long-term investment costs (euro) discount applicable tax rate you want to combine the positions of investment cost * 1.         2.         3.         ...         Total Note: If the investment project assisted the original long-term investment costs is combined with several additional national support programme for investment costs investment costs that you want to combine the positions marked with the appropriate support number (for example, 2, 3).
2. the applicant shall prepare a project project, within which the additional national aid plans to combine with this project within the applicable tax discount, select the "X", or additional national aid scheduled to receive or have received it. Provide information on additional national aid projects, specify all project investment positions, their cost and each investment position of the applicable aid intensity. You want to combine the original long-term investment positions select with the number "1" (tax credit assistance program number). If the applicant is eligible for investment project within the applicable tax rebate plans to combine with several additional national aid schemes, tables shall be completed for each additional country support program separately, specifying the information requested, and to each subsequent additional national support for giving the next ordinal number planned to get the country additional aid received additional national aid to support the event name support program number 2 No. p. k. Additional national support project investment position costs (euro) aid intensity that you want to combine the positions of investment cost * 1.         2.         3.         ...         Total support provider supports the way the aid amount (gross grant equivalent) aid intensity eligibility date or expected date of receipt of the aid project title and number of the project implementation time (mm./gggg.-mm./gggg.)  
Note the. ** If the investment project assisted the original long-term investment costs is combined with several additional national support programme for investment costs investment costs that you want to combine the positions marked with a tax credit support program number (1) and the corresponding support number (such as 1, 3). I, project officer of the applicant, certify that on the day of submission of the project to the project for which you received or scheduled to receive additional State aid, has been initiated and it will not be started until all the participating institutions have adopted the decision on the provision of support to eligible investment projects.
      (signature)   (name, surname)
Economy Minister Dana Reizniec-oak annex 5 cabinet 19 may 2015 regulations No 244, information about the eligible investment projects carried out in the framework of the initial long-term investment projects and their impact on the economic activity of the applicant 1. Project initial long-term investment carried out in the framework of the project, specify the original made long-term investments, their cost (euro), the date of acquisition of the asset and the identification attribute (for example, fixed asset accounting card number) that enable identified the accounting source document. Information indicates the level of project activities. To justify the investments in compliance with the law "on enterprise income tax" the fourth paragraph of article 17.2 4 and 4.1, the project requirements, the applicant may also indicate the individual not eligible costs of the project No. p. k. The initial investment cost of the long-term position of the cost (euro) identification of date 1. The name of the activity 1.1.         1.2.         1.3.         ...         1. activities not eligible costs 1.1.         1.2.         ….         2. the name of the activity 2.1.         2.2.         2.3.         ...         Justification for the compliance of the investment made in the law "On enterprise income tax" the fourth paragraph of article 17.2 4 and 4.1 condition, quantify the project's compliance with the law "on enterprise income tax" the fourth paragraph of article 17.2 4 and 4.1 points. Provide information on investments made within the framework of the project, indicating their association with the law "on enterprise income tax" the fourth paragraph of article 17.2 4 and 4.1 point conditions. If the project activity is technologically and functionally distinct grounds provide shared for each activity of the project investments are made to create new business investment vietuPamatojum have been made to increase the capacity of production or service based on the investments have been made to start a new production, a project previously not manufactured by the applicant the reasons investment is made to significantly change the justification of the production processes together in a note. If necessary, the table can be extended and supplemented with additional aisles.
2. cooperation with the suppliers of resources (the original long-term investments within the eligible cost) provide information on the partners that deliver project resources or services company name Shopping resources/services amount (in euros) 1.     2.     3.     ...    
3. The impact of the project on the project of the economic activity of the applicant describe each trait based on the specific data. Information to be provided on the implementation of the project as a whole, as well as for three years after the implementation of the project (for each year) 3.1. change in the number of jobs (see Specifying a specific profession and salary level) information 3.2. Value added growth (value added is calculated using the following formula: (gross profit + total gross salary + depreciation allowances) number/darbinieku) information 3.3. Net increase/decrease in the volume of exports of 3.4 Information increase/decrease as well as the share of exports of the total net turnover information 3.5. the total amount of taxes paid (INCOME TAX and social security), the information Economy Minister Dana Reizniec-oak