Value Added Tax For The Determination Of The Amount Of The Security, Its Submission, Application And Reduction Procedure

Original Language Title: Pievienotās vērtības nodokļa nodrošinājuma apjoma noteikšanas, tā iesniegšanas, piemērošanas un samazināšanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/87888

 
Cabinet of Ministers Regulations No. 391 2004 in Riga on April 22 (Mon. Nr. 24, 25) of the value added tax for the determination of the amount of the security, its submission, application and reduction order Issued in accordance with the law "on value added tax" article 12 2.3 part 1. determines the value added tax (duty) the amount of the security, as well as tax filing, application security and reduction.
2. Legislation in the field of customs requirements for submission of customs guarantee, acceptance and application of the customs debt which may arise, or the customs debt applicable tax base, also excluding this provision in paragraph 18.
3. the security of the State revenue service Customs Office (hereinafter the Office) shall provide, if in accordance with the laws and regulations in the field of customs, the customs authority to provide the Office of guarantee of the customs debt which may arise, or the customs debt was incurred.
4. Security types and their settlement arrangements comply with the regulations laid down in the customs field office of guarantee and the settlement policy.
5. a security shall be lodged by the person who assumes responsibility for any customs debt which may arise, or the customs debt (hereinafter referred to as the main debtor).
6. The principal debtor shall have the right to choose the type of cover and if the customs legislation provides otherwise.
7. Level of security matches the value added tax amount payable, omitting the goods for free circulation (hereinafter tax debt).
8. The amount of the security to cover the tax debt, which would correspond to the calculated amount of the tax that would be payable if the goods are released for free circulation.
9. No security shall be submitted where: 9.1. items subject to customs to Customs debts incurred in relation to export duties;
9.2. the goods shall apply common or Community transit procedure;
9.3. goods exempted from tax in accordance with the law "on value added tax" of article 6;
9.4. the customs authority shall not require the customs guarantee of the customs debt which may arise, or the customs debt was incurred.
10. the security shall be released as and when the customs debt and the tax debt, for which it is requested, deleted or can no longer arise.
11. If a customs debt has been extinguished in part or may arise only in respect of the new part of the amount of the debt for which the tax debtor after collateral or guarantor's main request, terminate part of security commitments, if the amount in question.
12. the status of the guarantor bank or insurance company acquires the legislation in the field of customs.
13. If the principal debtor shall submit the updated collateral, its period of validity may not exceed the period of validity of the previous security.
14. The amount of security tax debt for match 100 percent of the estimated tax debt that could occur.
15. Single level of security matches 100 percent of the estimated tax debt or tax debt that could occur.
16. The overall amount of the security determined by the principal debtor to perform the calculation in accordance with the procedure laid down in the laws and customs of the area for the General calculation of the amount of the comprehensive guarantee.
17. If the principal debtor, receiving general security, comply with the provisions of paragraph 18 of the said conditions, the State revenue service, adopting and registering the Security General, permission to use the reduced overall coverage.
18. The overall amount of security can reduce: 18.1 by 50 percent if the primary debtor in the last 18 months prior to the receipt of the comprehensive guarantee at least four times a month for the use of a comprehensive guarantee of the customs debt which may arise, or the customs debt: 18.1.1. and the main debtor according to the law in the field of value added tax to pay tax to the State budget and submitted to the State revenue service reports and declarations;
18.1.2. principal debtor is registered with the State revenue service value added tax taxable persons registered for at least three years;
18.2. about 70 per cent, if the primary debtor in the last 30 months prior to receipt of the comprehensive guarantee at least four times a month for the use of a comprehensive guarantee of the customs debt which may arise, or the customs debt and the principal debtor: 18.2.1. According to the laws and regulations in the field of value added tax to pay tax to the State budget and submitted to the State revenue service reports and declarations;
18.2.2. the main debtor is registered with the State revenue service value added tax taxable persons registered for at least five years;
18.3. than 90 percent if the primary debtor in the last 36 months prior to the receipt of the comprehensive guarantee at least four times a month for the use of a comprehensive guarantee of the customs debt which may arise, or the customs debt and the principal debtor: 18.3.1. According to the laws and regulations in the field of value added tax to pay tax to the State budget and submitted to the State revenue service reports and declarations;
18.3.2. the main debtor is registered with the State revenue service value added tax taxable persons registered for at least seven years.
19. If the customs procedure is applied, release for free circulation, the amount of security-meet 100 percent of the estimated tax debt.
20. If a customs debt which may arise, the General Security in the reporting period, the amount exceeding 10 per cent of the submitted amount of the comprehensive guarantee, the principal debtor increased the overall amount of collateral up to the full amount.
21. the agreements concluded with the State revenue service on the guarantor's status until 1 May 2004, switched to the 1 July 2004.
22. A comprehensive guarantee certificates issued before 1 May 2004, those that remain in effect until the expiry date, but not longer than until 31 December 2004.
23. the rules shall enter into force on 1 May 2004.
Informative reference to European Union directive rules included provisions deriving from Council of 17 May 1977, the Sixth Directive 77/388/EC on the harmonisation of the laws of the Member States relating to turnover taxes-common system of value added tax: uniform basis of assessment.
Prime Minister i. Emsis Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 1 May 2004.