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Rules For The Tonnage Tax Status Of Domestic Enterprise

Original Language Title: Noteikumi par tonnāžas nodokļa maksātāja statusa piešķiršanu iekšzemes uzņēmumam

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Cabinet of Ministers Regulations No. 271 in Riga on 25 June 2002 (pr. Nr. 26, 4. §) rules on tonnage tax status of domestic company Issued in accordance with the law "on enterprise income tax" 2.1 the second paragraph of article 1 the Rules lay down the criteria for the domestic company's activities be recognised on strategic management, commercial management, technical management and crewing management crew, the order in which the State revenue service domestic tonnage is granted the status of a taxable person, and documents that the company submitted to the Inland Revenue Service National tonnage tax payer status and the tax administration.
2. If the domestic company investing, buying or selling vessels, shall take a decision on these issues and on the way it is implemented in other ways, as well as driving out at economic content and essence of similar actions, it actions considered that strategic management of the ship.
3. If the domestic company freight ship and switch the corresponding agreements, shall take a decision on the carriage of goods and passengers, arranging for ship loading, unloading and cargo flow, approved agents and stevedoring of ships, shall take a decision on the carrying out of the activities, as well as by economic content and essence of similar actions, it actions considered that the commercial management of the vessel.
4. If a domestic company has provided the competent personnel to monitor the ship's maintenance, and general suitability for navigation, ship repair (including docks) and overhaul the Organization and monitoring of the ship's refit and maintenance of the necessary standard level, as well as supplies, spare parts, fuel supply and technical condition of vessels and the technical advisory panel approval of safe management system (ISM) implementation, maintenance and development, as well as by economic content and substance of similar activities the actions that it considered that the technical management of the vessel.
5. If the domestic company crew selection and capture the vessel, ensure compliance with applicable in the country of registration of the vessel in international and Latvian legislation on crews Manning, qualifications, certification, employment relations regulatory legislation and the collective agreement obligations, ensure social security and the tax laws and enforcement, the crew, and carried out by the economic content and substance of similar activities the actions that it considered that the ship crew manning.
6. Domestic company that complies with the law "on enterprise income tax" (hereinafter the Act), to the requirements and qualify for the tonnage tax status until 1 September of the current year shall be submitted to the State revenue service territorial institution following documents: 6.1 application;
6.2. the company registration certificate (copy);
6.3. license for the carriage of goods and passengers by sea (a copy);
6.4. for each property or joint ownership of existing vessel — vessel property certificate (a copy of the presentation of the original);
6.5. each held on bareboat contract ships, bareboat registration certificate (copy, the presentation of the original);
6.6. each vessel, a certificate of the international tonnage (production of a copy of the original);
6.7. the vessel registration certificate (copy, the presentation of the original), if the service provides to the Latvian legislation;
6.8. notarized copy of a contract on a property, owned or held on bareboat contract vessels in the strategic management, commercial management, technical management and manning the transfer of management to another company registered in Latvia (for the company) if domestic companies do not even that vessel;
6.9. notarized copies of the Treaty, which declares that the vessels of the company strategic, commercial, technical management or management of another manning the ship owner's behalf;
6.10. license (copy) via services for seamen, the premises if the supply of such services is the company business (the business), as well as the relevant licence or certificate if the company made to article 1 of the law in the twelfth part of the activity referred to in the authorization or certifiable.
7. the application referred to in subparagraph 6.1:7.1 reflects domestic company compliance with tonnage tax payer status criteria required, including their supporting documents;
7.2. types of activity indicate that domestic enterprises shall take or plan to take, and which law deemed the use of ships in international traffic and related activities, indicating the documents proving the right to carry out these activities;
7.3. include any other information that a domestic company that lays claim to the tonnage tax status, considers essential.
8. the State revenue service territorial institution before the decision on the tonnage tax payer status acceptance assessed in accordance with the provisions of paragraph 6.8. the nature of the contracts submitted and, if necessary, request additional information from the Contracting Parties.
9. the State revenue service territorial institution, within 30 days after this Regulation referred to in paragraph 6 of document the receipt of the decision to grant domestic taxpayer tonnage tax status to 10 tax period or a reasoned refusal.
10. Decision concerning the tonnage tax status, taking into account the law of the third paragraph of article 2.1 and the transitional provisions in paragraph 30 and 31, indicate the taxation period (start date) for which tonnage tax starts to calculate the tonnage tax.
11. If the State revenue service territorial authority for decision necessary to receive additional information, the Director-General of the State revenue service determines the time of adoption of the decision, which shall not exceed 90 days.
12. in order to ensure the administration of taxation, the taxable tonnage 15 days inform the State revenue service territorial ownership or joint ownership of the ship (part of the) forfeiture, waiver of bareboat contract, bareboat contract cancellation or expiry, waiver of Board strategic management, commercial management, technical management, crewing management contracts crews, on strategic management, commercial management, technical management, Manning's driving contract cancellation or expiration , on the amendment of the treaties and that of any other major changes associated with the implementation of the criteria of the tonnage tax payer status, as well as make appropriate changes to the supporting documents.
Prime Minister a. Smith financial Minister g. Smith Editorial Note: rules shall enter into force on July 3, 2002.