The Republic of Latvia Cabinet of Ministers Regulations No. 113, Riga, March 13, 2001 (pr. No. 11, § 1) arrangements for value added tax applicable to the supply of goods and services provided to foreign diplomatic and consular representatives and missions of international organizations in the Republic of Latvia, and with these representations related persons Issued in accordance with the law "on value added tax" article 7 of the first paragraph of point 6 (I). General questions 1. these provisions establish procedures respecting the principle of parity, of the value added tax rate applicable to 0 percent of supplies of goods and services presented in: 1.1. foreign diplomatic and consular representatives and missions of international organizations in the Republic of Latvia (hereinafter representation);
1.2. foreign diplomatic and consular representation in diplomatic and consular agents, administrative and technical staff and their family members, as well as international officials of missions in the territory of the Republic of Latvia enjoying diplomatic status if that person is not Latvian citizens or permanent residents (with representations related persons).
2. the diplomatic and consular representation in diplomatic and consular agents and administrative staff, family members, if they spend those persons of the Republic of Latvia, shall be deemed to be the following: 2.1 the minor children;
2.2. children over the age of 18 years if they are studying in the Republic of Latvia Supreme or secondary education institutions and live with their parents;
2.3. the spouses.
3. the diplomatic and consular missions of the administrative staff and the family members who are not Latvian citizens or permanent residents, these rules are applied in the four months from the date on which the Ministry of Foreign Affairs received the notification about the representation of the person approach.
4. Representations and related persons, purchasing products and services, the value added tax in accordance with the received deliveries of goods – bills, invoices or electronic cash register receipts (hereinafter referred to as the tax bill). Value added tax amount paid under the tax bill, this provision is refunded in accordance with the procedure laid down in chapter II.
II. Arrangements for the refund of value added tax 5. Value added tax shall be refunded once a quarter on quarter during the purchased goods or services received: 5.1 representations, in accordance with the provisions of annex 1;
5.2. related parties with representations, in accordance with the provisions of annex 2.
6. The provisions of paragraph 3, the persons referred to in the value added tax shall be refunded one time for four months, purchased goods and services received.
7. To pay the value added tax to be refunded, the mission or its associated person within 30 days after the end of the quarter, Ministry of Foreign Affairs submitted to the State Protocol application (annex 3) and tax invoice (original), indicating the amount of the tax is paid. The rules referred to in paragraph 3, parties submitted these documents within 30 days after the end of the fourth month. If the mission is required to receive tax bills back as proof of the transaction, it is acceptable to submit a copy of the tax bill, which is endorsed by the head of the institution concerned, or his authorised representative.
8. This provision of the application referred to in paragraph 7 shall be submitted to: 8.1. representation, if you buy goods or services received are designed for official purposes of the mission;
8.2. the representation of the person, if the goods or services received are for personal use.
9. These rules referred to in annex 1. purchased goods and services received for the purposes of official representation of value added tax refunded, if each transaction specified in the tax invoice amount (excluding value added tax) is greater than 100 lats.
10. in paragraph 9 of these regulations that limit the amounts are not attributable to charges for telecommunications services, rental of premises, utilities, security services and cars purchased fuel.
11. This provision listed in annex 2 to the goods purchased and received services provided by missions to the needs of persons value added tax refunded, if each transaction specified in the tax invoice amount (excluding value added tax) is greater than 30 lats.
12. in paragraph 11 of these rules that limit the amounts are not attributable to charges for the telecommunication services and cars purchased fuel.
13. in the light of the principle of parity and the appropriate arrangements for the refund of value added tax, which is applied to the Mission of the Republic of Latvia in the relevant foreign country, diplomatic and consular representatives and missions with the following related parties by the Ministry of Foreign Affairs of the Republic of Latvia National Protocol on the recommendation of the value added tax can be refunded for goods and services, other than those mentioned in these provisions, annex 1 and 2, and without this rule 9 and in paragraph 11 of the said limits.
14. To design the rules of application referred to in paragraph 7, the mission or its associated person will fill in the part I of the application. The Ministry of Foreign Affairs of the State protocol driver or authorized person shall examine whether the applicant is entitled to these rules for the refund of value added tax, and certify the application, part II with a signature and seal. Fifteen days after the receipt of the application, the Ministry of Foreign Affairs protocol sends it, together with the application to the added tax bill paid in the State revenue service territorial authority on the Foreign Ministry's legal address.
15. The State revenue service territorial authority of State of the Ministry of Foreign Affairs received the application of the Protocol and the documents annexed thereto. If the application contains goods and services conform to these rules, the tax bills are presented in law and is paid in accordance with the procedure prescribed in the State revenue service, the territorial Director or his authorised representative shall fill out part III of the application and confirm it with a signature and seal.
16. If the application is made in accordance with the provisions of paragraphs 14 and 15, the State revenue service territorial institution within three months after receipt of the application of the Protocol of the Ministry of Foreign Affairs released from the State budget for the Office concerned or related person specified in the application to the amount of value added tax, paid to the bank account specified on the application. Bank transfer costs are deducted from the refunded tax amount.
17. Representations or related personal submissions based on which value added tax is reimbursed, as well as the documents annexed to the application remains in the possession of the State revenue service territorial institution.
18. If the rules referred to in paragraph 7, the documents are not presented in accordance with this provision and the relevant legislative requirements, as well as if in the application of the specified goods or services do not conform to these terms, the value added tax on such goods or services will not be refunded.
19. in order to apply this rule referred to in paragraph 13 of the arrangements for the refund of value added tax, the diplomatic or consular representation of the Ministry of Foreign Affairs submitted to the State Protocol application, which contains the arrangements for the refund of value added tax to the Mission of the Republic of Latvia and its related parties in the relevant foreign country, and the proposals for additional benefits paid the refund procedure for value added tax, which would be applicable in Latvia.
20. the Ministry of Foreign Affairs Protocol the provisions referred to in point 19 submission and no later than 30 days from the date of the decision on the arrangements for the refund of value added tax mission concerned and related parties. The decision taken by the Ministry of Foreign Affairs of the State Protocol shall inform the applicant in writing and State revenue service territorial institution, which carries out tax refund in accordance with the procedure laid down in these rules, indicating the future arrangements for the refund of value added tax.
III. Limits 21. Value added tax is paid on the purchased in Latvia of ancient or antiques, art objects and second-hand goods.
22. the goods for which the representations and related persons are reimbursed value added tax shall not be used for commercial purposes.
23. The value added tax in accordance with the procedure laid down in these provisions to be reimbursed mission or with the representation of the person, payable to the State budget, or about the amount reduced in accordance with the subsequent submissions the estimated refundable tax amount if:

23.1. representation within one year of the sale or other disposal of the acquisition for the benefit of another person or institution not mentioned in paragraph 1 of this rule, the goods (except for cars), value (without value added tax) exceed 1000 dollars per unit;
23.2. the representation of the person associated with the year of the sale or other disposal of the acquisition for the benefit of another person or institution, which is not mentioned in paragraph 1 of this rule, the goods (except for cars), value (without value added tax) exceeds 500 Lats per unit;
23.3. the mission or with the Office of the High Representative the person within three years after the car and its registration in the Republic of Latvia this car sells or otherwise disposes of a good person or institution other than those referred to in paragraph 1 of this rule.
24. If the person associated with the mission, leaving the Republic of Latvia within three years of the car and its registration in the Republic of Latvia, the car is sold or otherwise transferred for the benefit of another person or institution, which is not mentioned in paragraph 1 of this rule, the State budget in the amount of 1/36 part of tax refund for each month remaining until the expiry of the three years.
25. On 23 and 24 of these rules referred to in paragraph transactions: 25.1. mission or with the person related to the mission shall inform the Ministry of Foreign Affairs Protocol;
25.2. the Protocol of the Ministry of Foreign Affairs shall inform the State revenue service territorial institution.
IV. Closing questions 26. Decisions under the principle of parity, that rule 13. persons referred to in point before the entry into force of these regulations is the specific arrangements for the refund of value added tax are applicable until 1 May 2001.
27. Be declared unenforceable: 27.1. The Cabinet of Ministers of 2 May 1995 rules no 126 "provisions on arrangements for the refund of value added tax in the Republic of Latvia accredited missions, diplomatic and consular agents" (Latvian journal, 1995, nr. 69; 1996, no. 111);
27.2. The Cabinet of Ministers of 25 June 1996, Regulation No 228 "amendments to the Cabinet of Ministers of 2 May 1995, regulations No 126" provisions on arrangements for the refund of value added tax in the Republic of Latvia accredited missions, diplomatic and consular agents "(Latvia's journal, 1996, no. 111).
28. The entry into force of the provisions by 1 April 2001.
Prime Minister a. SMITH financial Minister g. SMITH rules enter into force by 1 April 2001.
 
1. the annex to Cabinet of Ministers of 13 March 2001 Regulation No. 113 of the goods and services for which the agencies of the State budget is reimbursed value added tax vehicles: 1 1.1. all types of cars;
1.2. motorcycles, mopeds, bicycles;
1.3. compulsory equipment of vehicles, spare parts and repair costs;
1.4. the lubricant and fuel vehicles.
2. Product: to create the interior furniture, carpets, curtains, curtain rods, blinds, linen, dishes, table and wall clocks.
3. Musical instruments: piano, piano, organ.
4. Office equipment: computers, printers, scanners, copy machines, calculators, telephones and fax machines.
5. Household appliances: 5.1 electrical goods, t.sk. washing machine, dry rolls, irons, sewing machines, dishwashers, freezers, refrigerators, heating appliances, cleaning equipment, fans, humidifiers, air conditioners, stoves, ovens, mixers, coffee grinder, coffee machines, grills, toasters, rosters, projectors, light fixtures URu.tml.;
5.2. audio equipment and video equipment: radios, tape recorders, acoustic equipment, amplifiers, speakers, microphones, televisions, video recorders, video cameras, antennas;
5.3. photographic: photographic cameras, tripods, lenses, Flash.
6. Office supplies.
7. Printing: business cards, invitations, programs, brochures, literature, form, table cards, menus.
8. Representation and their managers ' room: 8.1 design, repair and building materials;
8.2. the maintenance and cleaning of the necessary goods and services;
8.3. rent, utilities (electricity, gas, water, heating, waste disposal) and fuel.
9. Security and alarm systems. Security guard services.
10. Fee for parking. Garage for rent.
11. Fire protection equipment.
12. Telecommunications services.
Financial Minister g. SMITH annex 2 of the Cabinet of Ministers of 13 March 2001 Regulation No. 113 of the goods and services for which the persons associated with representations of the State budget is reimbursed value added tax vehicles: 1 1.1. all types of cars;
1.2. motorcycles, bicycles and mopeds;
1.3. compulsory equipment of vehicles, spare parts and repair costs;
1.4. the lubricant and fuel vehicles.
2. Product: to create the interior furniture, carpets, curtains, curtain rods, blinds, tablecloths, bedding, dishes, table and wall clocks.
3. Office equipment: computers, printers, scanners, calculators, phone and fax machine URu.tml.
4. Household appliances: 4.1 electrical goods, t.sk. washing machine, dry rolls, irons, sewing machines, dishwashers, freezers, refrigerators, heating appliances, cleaning equipment, fans, humidifiers, air conditioners, stoves, ovens, mixers, coffee grinder, coffee machines, grills, toasters, rosters, projectors, light fixtures URu.tml.;
4.2. audio equipment and video equipment: radios, tape recorders, acoustic equipment, amplifiers, speakers, microphones, televisions, video recorders, video cameras, antennas;
4.3. photographic: photographic cameras, tripods, lenses, Flash.
5. Security and alarm systems. Security guard services.
6. Telecommunications services.
Financial Minister g. SMITH