The Order In Which Provide And Verify The Information On The Application Of Value Added Tax To The Co-Financed By The Structural Funds Of The European Union And The European Community Initiative Equal Funded Projects And Decide On The Value Added Tax, Ie

Original Language Title: Kārtība, kādā sniedz un pārbauda informāciju par pievienotās vērtības nodokļa piemērošanu Eiropas Savienības struktūrfondu līdzfinansēto un Eiropas Kopienas iniciatīvas EQUAL finansēto projektu ietvaros un pieņem lēmumu par pievienotās vērtības nodokļa ie

Read the untranslated law here: https://www.vestnesis.lv/ta/id/94215

Cabinet of Ministers Regulations No. 782 2004 in Riga on September 7 (pr. No 52 43) procedures and checks the information provided on the application of value added tax to the European Union within the framework of the projects co-financed by the structural funds and take a decision on the inclusion of value added tax to the project-related costs are Issued in accordance with the Cabinet of Ministers Act article 14 equipment, first paragraph, point 3 i. General questions 1. determines the order in which: 1.1. European Union structural funds (hereinafter referred to as the structural funds), the applicant of the co-financed project grant scheme project promoters and the intermediate level provides information about application of value added tax, where the structural funds co-financed project (hereinafter referred to as project);
1.2. the structural funds and the beneficiary of the grant, the beneficiary shall provide information on the expected inclusion of value added tax to the eligible costs of the project;
1.3. the second level intermediate or grant schemes, the operator shall check that the information referred to in 1.1;
1.4. the second level intermediate or grant schemes, the operator and the State revenue service checks that the rules referred to in point 1.2 of the information;
1.5. the second level intermediate or grant schemes, the operator shall take a decision on the inclusion of value added tax to the project's eligible costs.
2. eligible costs of the project are the beneficiaries of the structural funds or the grant beneficiary costs carried out the project, which is financed in part from structural funds in accordance with the approved project budget, as determined by the second-level or IB with grant schemes for managers in a contract concluded for the implementation of a project, and the second-level intermediate bodies or grant schemes, the operator's decision.
II. Provision of information on the application of value added tax to the European Union within the framework of the structural funds co-financed projects 3. If the application is lodged by public tender the project: the project the applicant then 3.1 by submitting a project application tier IB in accordance with the Cabinet of Ministers of 30 March 2004 No. 200 of rules "rules for the management of the structural funds of the European Union", the project's 52.2. the application shall be accompanied by a completed the structural design of the applicant questionnaire-application of value added tax to the project (survey) (annex 1);
3.2. and if, in accordance with the tender guidelines, the value added tax are not eligible costs of the project, a questionnaire is to be provided.
4. If the application is lodged by the project grant scheme of the project: the project 4.1 the applicant filed the application for the project grant scheme operator under the Cabinet of Ministers of 30 March 2004 No. 200 of rules "rules for the management of the structural funds of the European Union", the project's 72.2. the application shall be accompanied by a completed questionnaire;
4.2. and if, in accordance with the grant guidelines of the scheme of value added tax are not eligible costs of the project, a questionnaire is to be provided.
5. If the structural funds of the national programmes submitted, its first level, including the structural funds national in national structural funds programme in accordance with the Cabinet of Ministers of 30 March 2004 No. 200 of rules "rules for the management of the structural funds of the European Union" 83.3., before the submission of the national program Steering Committee in accordance with the provisions of section 84.1. ensure that each structural fund national programme project is added to the Structural Fund beneficiaries expected to fill in a questionnaire.
III. Decision on the inclusion of value added tax to the eligible costs of the project 6. beneficiary of the structural funds submitted to the second level in the intermediate review of the value added tax amount, which the beneficiary of the structural funds in the reporting period provides for eligible costs of the project (hereinafter report) (annex 2). Report submitted to 20 working days after the end of the reporting period. The first reference period is 12 months from the date on which the second level intermediate contract for the implementation of a project, but if the contractual project period is shorter than 12 months, the reporting period is the period of project implementation. Each subsequent reporting period is for the previous accounting period the following 12 months, but if the project to the end of the implementation period remains less than 12 months, the reference period shall be the remainder of the implementation period of the project.
7. the Grant, the beneficiary shall submit the grant scheme for keepers report on value added tax amount, which grant funding recipient reporting period provides for eligible costs of the project (hereinafter report) (annex 2). Report submitted to 20 working days after the end of the reporting period. The first reference period is 12 months from the date on which the grant scheme operators contracted for the implementation of a project, but if the contractual project period is shorter than 12 months, the reporting period is the period of project implementation. Each subsequent reporting period is for the previous accounting period the following 12 months, but if the project to the end of the implementation period remains less than 12 months, the reference period shall be the remainder of the implementation period of the project.
8. the report is presented, if the beneficiary of the structural funds or the grant beneficiary eligible costs of the project does not provide include value added tax.
9. Report on the cost of each position (goods or services) include the following: 9.1 the supplier of goods or service provider registration code with the State revenue service value added tax register of taxable persons or another Member State of the European Union value added tax register of taxable persons;
9.2. the value added tax invoice number or number of the customs declaration;
9.3 value added tax invoice date or the date of presentation of the customs declaration;
9.4. the payment document number;
9.5. the payment date of the document;
9.6. the cost amount, exclusive of value added tax;
9.7. the amount of value added tax;
9.8. the cost amount of value added tax;

9.9. the tax period a certain ratio or a mark that separate accounts are goods and services, intended for the business, which are not subject to value added tax or that were not subject to the law "on value added tax";
9.10. value added tax amount is not deductible as input tax law "on value added tax" prescribed in article 10;
9.11. value added tax amount as the amount of the eligible costs.
10. Within five working days after receipt of the report from the Structural Fund financing requested second level intermediate assess the report and forward it to the State revenue service territorial institution to which structural fund beneficiary registered as taxpayers.
11. Within five working days after receipt of the report of the grant beneficiary's grant scheme, the operator shall evaluate the report and forward it to the State revenue service territorial institution where the grant beneficiary is registered as a taxable person.
12. The State revenue service territorial authority 30 days after 10 or 11 of these rules referred to in paragraph report receiving Structural Fund financing made 12.1: the beneficiary or beneficiaries of the grant review and take a decision on the right to deduct input tax;
12.2. prepares and, together with the report (the original) sends the appropriate second level intermediate or grant schemes for opinion on the report by the operator (hereinafter opinion) (annex 3), showing the amount of value added tax, which the structural funds or the recipient of the grant, the beneficiary is entitled or not entitled to deduct from the State budget paid tax amounts as input to the law "on value added tax" prescribed in article 10.
13. the decision referred to in point 12.1 structural funding recipient or grant, the beneficiary can be a challenge to the law "on the State revenue service".
14. If these provisions 12.1. decision referred to by the opposition is fully or partially repealed in the State revenue service territorial institution adopts a new decision and draw up a new opinion, and sends it to the appropriate second level intermediate or grant schemes for the operator.
15. the second level intermediate or grant schemes, the operator, on the basis of this provision, the opinion referred to in paragraph 12.2, within 10 working days of the decision on the amount of value added tax, which applies to be included in the project costs.
16. the decision referred to in point 15 of the structural funding recipient or grant, the beneficiary can be a challenge in the order set out in the agreement for the implementation of a project.
17. If after the provision referred to in paragraph 15, the adoption of the decision of the State revenue service territorial institution receives a new opinion in accordance with the provisions of paragraph 14, second-level or IB grant scheme manager cancels the decision taken on the basis of this provision, the opinion referred to in paragraph 12, within five working days and adopt a new decision based on the provisions referred to in paragraph 14 of the opinion.
IV. Closing questions 18. If the applicant for the project tender project application under the Cabinet of Ministers of 30 March 2004 No. 200 of rules "rules for the management of the structural funds of the European Union" 52.2. second-level intermediate point has provided up to the date of entry into force of the rules and had foreseen the value added tax to include eligible costs of the project, it is 20 working days from the date of entry into force of the provisions submitted for second-level intermediate filled in the questionnaire.
19. If the grant scheme, the applicant for the project grant scheme of the project application under the Cabinet of Ministers of 30 March 2004 No. 200 of rules "rules for the management of the structural funds of the European Union" 72.2. section grant scheme operator has submitted up to the date of entry into force of the rules and had foreseen the value added tax to include eligible costs of the project, it is 20 working days from the date of entry into force of the provisions of the grant scheme operator submitted a completed questionnaire.
20. If the structural funds national programs Project Management Committee under the Cabinet of Ministers of 30 March 2004 No. 200 of rules "rules for the management of the structural funds of the European Union" 52.3. section is aligned to this date of entry into force of the provisions and the value added tax is intended to include eligible costs of the project, the beneficiary of the structural funds for 20 working days from the date of entry into force of the provisions submitted for second-level intermediate filled in the questionnaire.
Prime Minister i. Emsis Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by September 29, 2004.