Cabinet of Ministers Regulations No. 368, 2004 in Riga 20 April (pr. No 23 67. §) rules on product inventory model Declaration, the objective of the stock and calculate the sample Issued in accordance with the law "on agricultural product inventory and reporting duties for redundant items in connection with Latvia's accession to the European Union" article 6 1. determines the product inventory model Declaration (annex 1) and the content of the information to be provided by the objective conditions of stock products normal inventory as well as the payment model calculations. 2. The manufacturer's or processor's sale of the finished products, and processing of raw materials stocks, which on May 1, 2004 exceeds 1 May 2002 and 1 May 2003 product range of average size or 1 May 2003 product range (if economic activity started after May 1, 2002), has the objective of creating the conditions of items in the inventory, if it occured in the production's technical capacity-building after the new plant creation or acquisition expansion of existing plants, or more intensive use of the production capacity (including new products, which include products used in the change) and if 1 May 2004:2.1. raw product structure matches the finished product production structure, taking into account the previous comparative period operating (typical person) trends to plan for achieving the production ensure a certain amount of raw materials;
2.2. structure of production of the finished product matches the finished product turnover or sales structure in the light of the previous reference period operating (typical person) trends to ensure the planned sales. 3. If the item of the product resulting from this provision of the objective referred to in paragraph 2 item a formation conditions, the Declaration shall indicate one of the following references: 3.1 if exceeded stocks of raw materials, in addition to the declaration adds the person's written statement, approved by listing the documents or information to the specific evidence of comparable periods in relation to: 3.1.1. product inventory of raw materials and their acquisition of recurrence;
3.1.2. production capacity and congestion, it used the raw materials produced in the manufacture of the product;
3.1.3. product volume production (obtained from the raw materials) and the starting materials used in the manufacture of the product;
3.1.4. eligible raw material product quantity in stock (based on 3.1.2 and 3.1.3, 3.1.1. information provided in point) the production capacity of the load;
3.2. If the sale finished product exceeded the level of stocks, in addition to the declaration adds the person's written statement, approved by listing the documents or information to the specific evidence of comparable periods in relation to: 3.2.1. finished product inventory and their building of recurrence;
3.2.2. finished product sales;
3.2.3. eligible stocks of finished product (defined on the basis of and in point 3.2.1 3.2.2. information provided) sales. 4. the production or processing of the product, this provision within the meaning of paragraph 2 shall be regarded as a process that results in the finished products to be classified under a different CN code which is not the production or processing of the raw material used the combined nomenclature code (except for grain production). 5. Sales price increases in the market caused by the decline in demand owing to the producers when the amount of stock that on 1 May 2004 exceeds 1 May 2002 and 1 May 2003, the product range of average size or 1 May 2003 product range (if economic activity started after May 1, 2002), has the objective of creating the conditions of items in the inventory, if: 5.1. from party formed as a result of circumstances;
5.2. in the production of the product, the purchase of raw materials used is not increased relative to the period before the purchase of sales price increases, with the exception of the raw materials purchase volumes, for which contracts have been concluded;
5.3. sales price increase absolute figures exceeding previous comparable period exercise price increases when sales did not diminish its influence. 6. If the person due to stocks of products that provision referred to in paragraph 5 of the objective circumstances of the item, it specifies in the Declaration reference to it and be accompanied by the Declaration approved by the person writing the statement, listing the documents or information to the specific evidence of comparable periods for: 6.1. product sales prices and the sales;
6.2. the product items and their value;
6.3. product sales price increase in absolute numbers and price increases affecting factors;
6.4. starting materials used in the manufacture of the product purchase volumes, the volumes separately according to the concluded purchase agreements;
6.5. the eligible item amount determined on the basis of these provisions 6.1, 6.2, 6.3 and 6.4 in. 7. the increase in trade turnover due to the merchant's product range, which on May 1, 2004 exceeds 1 May 2002 and 1 May 2003 product range of average size or 1 May 2003 product range (if economic activity started after May 1, 2002) and formed by increasing the number of points of sale, the sales area expansion or product demand increases is the objective conditions of the item to the item, if the item on the purchase of the product and the sales structure corresponds to the structure in the light of the previous reference period operating (typical person) trends to ensure the planned sales. 8. If the item of the product resulting from this rule 7, paragraph objective inventory of reasons: 8.1. where item is formed by excess commercial space or increase sales area expansion, in addition to the Declaration be accompanied by a written statement, listing the documents or information to the specific evidence of comparable periods in relation to: 8.1.1. extension of the point of sale or the increase of the number of representative indicators;
8.1.2. product purchasing and procurement, the recurrence item quantities and product sales, relevant indicators broken down by trade;
8.1.3. the eligible product inventory amount determined on the basis of paragraph 8.1.1 and 8.1.2. information provided and taking into account the level of stocks and sales volume growth rate or the amount of the item and the sales ratio;
8.2. in the case of excess inventory to create product demand, in addition to the declaration adds the statement, listing the documents or information to the specific evidence of comparable periods in relation to: 8.2.1. product purchasing and procurement, the recurrence item quantities and product sales;
8.2.2. the products eligible for the volume of stocks (on the basis of the information provided in paragraph 8.2.1.) to ensure that the increasing demand. 9. If the product stocks on May 1, 2004 exceeds 1 May 2002 and 1 May 2003 product range of average size or 1 May 2003 product range (if economic activity started after May 1, 2002) and that the other excess inventory of objective circumstances that are not mentioned in these rules, but they conform to the law "on agricultural product inventory and reporting duties for redundant items in connection with Latvia's accession to the European Union", the requirements of article 5. It is the objective conditions of the item to inventory. 10. If the item of the product resulting from this provision referred to in paragraph 9 of the objective circumstances of the item, it specifies in the Declaration reference to it and be accompanied by the Declaration approved by the person in writing of the statement, which listed the items of the other objective circumstances, the proof of the formation documents or proof of certain information over the comparable periods. 11. the Ministry of agriculture at the request of the State Revenue Service assesses applicants declaration specified the objective conditions of the item. 12. at the request of the State revenue service person exhibiting this rule 3.1., 3.2., 8.1, 8.2 or 6 and in paragraph 10 the statement referred to in documents and evidence information as well as provide additional information and explanations to the veracity of the information provided. 13. the Person paying for the extra items found is calculated depending on the product in the applicable payment type (2., 3., 4., 5., 6., 7., and annex 8). 14. the rules shall enter into force on 1 May 2004. Prime Minister i. Emsis Minister of Agriculture m. Roze annex 1: Cabinet of Ministers of 20 April 2004 the Regulation No. 368 Minister of Agriculture m. Roze annex 2 Cabinet of 20 April 2004 the Regulation No. 368



Minister of agriculture m. Roze annex 3 of the Cabinet of Ministers of 20 April 2004 the Regulation No. 368 Minister of Agriculture m. Roze annex 4 of the Cabinet of Ministers of 20 April 2004 the Regulation No. 368 Minister of Agriculture m. Roze annex 5 of the Cabinet of Ministers of 20 April 2004 the Regulation No. 368 Minister of Agriculture m. Roze annex 6 of the Cabinet of Ministers of 20 April 2004 the Regulation No. 368 Minister of Agriculture m. Roze annex 7 of the Cabinet of Ministers of 20 April 2004 the Regulation No. 368 Minister of Agriculture m. Roze Annex 8 Cabinet 2004. 20. Regulation No. 368 of April the Minister of Agriculture m. rose