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Law "on Value Added Tax" For The Application Of The Rules

Original Language Title: Likuma "Par pievienotās vērtības nodokli" normu piemērošanas kārtība

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The Republic of Latvia Cabinet of Ministers on 19 May 1998, the rules no. 187 in Riga (No. 25, 28) the law "On value added tax" for the application of rules Issued in accordance with the law "About taxes and duties" 5. the first paragraph of article 1 the terms determined by the law "on value added tax" (hereinafter the law) of the rules of procedure.
2. The law applied the term "product" applies also to the electricity, gas, heat, and steam heating.
3. The law applied the term "service" in article 1 of the law applicable (3) in the cases referred to, when not applicable, the term "product".
4. Input — this is the meaning of the rules — documentary certified value added tax (duty) that taxable person (hereinafter taxable person) of his economic activity are paid: 4.1 to another taxable person on goods purchased or services received your taxable transaction (hereinafter referred to as transactions subject);
4.2. for imported goods;
4.3. as a recipient in accordance with article 3 of the law of the eleventh and the seventh subparagraph of article 4;
4.4. as compensation for farms under the first paragraph of article 13.1.
5. The supply of goods and services to the market value determined by the application of (sequentially using or combining) the following techniques: 5.1 by the company's internal price — the price at which a taxable person sells self-produced goods or provides services to other consumers in the same tax period (including average discount);
5.2. on the external market price — the price at which another taxable person under the same conditions on the analogue goods or provides analog services;
5.3. the method of subtracting the cost-calculating and produced the goods supplied or the services provided and the cost of the taxable person or person of similar average profit margins;
5.4. the resale price method, by using the purchase price for the goods, which increased by a taxable person or a person of similar average profit margins;
5.5. using the customs value;
5.6. using the goods or services the average statistical value;
5.7 using the expert assessment;
5.8. If the differences, business assessment, with the opinion of the Commission of the Cabinet of Ministers.
6. If the goods are supplied or imported or services are provided for value, determined in accordance with the law "on State and municipal order", this value is considered market value.
7. If the goods are delivered to the application of the uniform chart of accounts in the revenue declining discounts (Skonto, bonus discounts and rebates), the market value of the goods to be determined, subject to the discount.
8. On exchange transactions in accordance with article 1 of the law of 14 counts also the exchange of the goods or services in transactions carried out by taxable persons in accordance with written agreements concluded, providing for partial payment in cash.
9. Article 1 of the law of paragraph 16 (b)) referred to a building or structure not used should be considered real property if the new building or structure or part of it is leased or otherwise used up to the end of construction, or up to a year after commissioning it is rented, leased or used for other purposes.
10. Article 1 of the law 16 c) apakšp terms referred to in article 4(1); "renovation", "reconstruction" and "restoration" to the General provisions.
11. the law on the real property cannot be considered as railway rolling stock, wagons, locomotives and tanks.
12. Article 1 of the law referred to in paragraph 19, the term "agricultural processing company" does not apply to catering or trading companies (companies).
13. Article 2 of the law laid down in the first subparagraph are all value of transactions carried out by taxable persons the taxable value of transactions taxable tax 18 percent or 0 percent.
14. The taxable value of transactions is not included in article 6 of the law referred to in the first subparagraph of the transaction value.
15. Transactions other than those referred to in article 2 of the law on the third part and taken by the budgetary authority, is regarded as taxable transactions and are subject to tax in accordance with the procedure prescribed by law.
16. Article 2 of law eighth part not applicable: 16.1. housing administrations, the House authorities, landlords and other taxable persons who charge fees for public utility services with value added tax and remitted in full their undertakings (companies) that provide public services. In such cases, the following people are taxed only fees for cashier's function;
16.2. the tourist (travel) companies that charged a fee for tourists and a tax on the total value of the travel voucher, which includes charges for another company (a company), such as hotels, transport and catering enterprises (companies) services provided. This fee with charged tax in tourism (travel) company is transferred to the respective service providers. Tourism (travel) company tax is calculated and paid into the State budget only in p with the same services (such as travel packages, promotional booklet issued);
16.3. aģentēšan company (companies) vessels provided aģentēšan services;
16.4. the undertakings (companies) that provide the Latvian international transport companies the following services: 16.4.1. draws up the bulky and abnormal weight cargo carriage permits to foreign countries;
16.4.2. the present visa road;
16.4.3. distributes foreign fuel credit cards.
17. Law 2. pan ta tenth apply regardless of whether the service provider receives payment from the customer full or only consideration for freight transport.
18. in applying article 2 of law eleventh part, credit interest under article 6, first paragraph, (a) paragraph 17) is not subject to tax.
19. If any of the article 2 of the law in the twelfth referred to in the services trade beneficiary pays separately for this service does not include the value of the supply of goods.
20. Article 2 of the law of three īspadsmit the applicable container (such as boxes, containers), if you pay for it is not taken or is intended for liquidated damages, if the containers, not returned.

21. Article 2 of the law of the 15th of the export of goods is not applicable warranty for repair. In those cases, the reimportation into the renovated good or goods received damaged, instead of the other (analog), the item tax on national borders do not have to pay.
22. in applying article 3 of the law, the second subparagraph, the institutions that are financed from the State budget and carrying out taxable transactions, is entitled to register as a taxable person, if the payment for these transactions will be credited in full State in General.
23. Article 3 of the law referred to in the third subparagraph of 12 months is not associated with the calendar year. If the person in any 12-month period the taxable supplies of goods and services total value reaches or exceeds 10000 lat, register with the State revenue service as taxable person and, starting from the date of registration as a taxable person for his taxable supplies of goods and services and the law includes a tax levied in the State budget.
24. in applying article 3 of the law of the fourth part of the farm register with the State revenue service as taxable person if the taxable supplies of goods and services, the total value of the previous 12 months is: 24.1.30000 dollars or more;
24.2.10000 dollars or more and self-produced agricultural products supply and undifferentiated value during the previous 12 months is less than 90 percent of the farms, the total supply of goods and the value of the services provided.
25. If the person who carries out an economic activity, is considered necessary to be a taxable person has the right to register as a taxable person irrespective of the previous 12 months the volume of transactions.
26. in applying article 3 of the law of the seventh paragraph, the person considered by the State revenue service value added tax register (hereinafter register of taxable persons), starting with the day when the taxable person has been issued a registration certificate.
27. If a person started to levy the tax before its registration in the tax register, tax collected payable to the State budget in full, without deduction of input tax.
28. According to article 3 of the law of the eighth part of the taxable person who wishes to withdraw from the tax register, submitted in the State revenue service submission, as well as information on those assets and material values of the goods, for which the tax paid is deducted as input tax. Calculating the residual value of fixed assets, the provisions must not be higher than the law "On enterprise income tax" in article 13, first paragraph, including the paragraph n 3. On the residual value of fixed assets calculated tax payable to the budget. Calculating the amount of tax payable to budget the goods substantive value, separately distinguished its goods material values that person acquired during the period from the date of the r eģistrācij tax register until the day when it made the State revenue service application for withdrawal from the register of taxable persons. If this operation is not possible, the budget payable tax on all goods in the residue material values.
29. Article 3 of the law referred to in the eighth of the term "reorganization" refers to the share capital of the company (the company), reflected in the register of companies, or to the company (the company) from several companies (companies). In such cases, the State Revenue Service assessed each company (the company) the expected volume of transactions taxable and shall decide on the exclusion of the company from the register of taxable persons.
30. Article 4 of the law the second part does not extend to the supply of goods that begins and ends in foreign countries, without passing through the customs territory of the Republic of Latvia, and the supplies of goods referred to tax not applicable.
31. If service is determined by the legal office, the services that domestically registered taxable person shall also give foreign and Latvian territory not domestic, subject to a tax rate of 18 percent.
32. Article 4 of the law shall also apply to the third part of the postal and communications services. For example, on the international phone calls of duty payable on the entire value of the negotiations, if the Subscriber is located in Latvia and abroad. If the Subscriber is located abroad and calls to Latvia, the conversation does not apply. Mutual settlements with communications companies in foreign countries or foreign postal administrations are not subject to tax.
33. Article 4 of the law of the fourth part of the services referred to in paragraph 2, subject to the same tax rate as the transport services. This condition is also applicable third party (for example, subekspeditor, the owners of the warehouse, marine ports, airports) the services provided, if such persons entered into with freight forwarders or shippers, appropriate contracts for freight service. In all the cases referred to in this paragraph, a taxable person must do to justify tax umentār k 0% interest rate.
34. With the regular traffic of buses in international passenger transport, carried out in foreign countries, subject to tax at 0% interest rate, but inland transport carried out by 18 percent. The taxable value is determined by the movement of the total route length in proportion to the length of the route, the Inland territory. If the value of the shipment, the actual count for inland and overseas transportation services provided by j universe value, that ratio does not have to be.
35. If the international carriage of passengers by non-scheduled traffic or order the buses carried out the taxable persons, the share of transport services provided domestically, it is, on a bus transporting the customer and other services, as well as passenger transport routes in that part of the value to the State border and the border to the breadcrumb endpoint is subject to a tax rate of 18 percent following: 21.8. If transport value is set depending on distance with 18 percent of the tax rate taxable value of shipments shall be determined in proportion to the distance travelled inland from the total length of the route;

35.2. If the transport value is set depending on travel time, with 18 percent tax rate taxable value is determined in proportion to the time spent at the road inland from the total travel time, assuming the average movement speed in Latvia is 50 kilometres per hour.
36. The carriage of goods related to the direct supply of goods outside Latvia (exports), 0% interest rate applicable to the total value of transport services (also on the way to the idling speed the loading of a point).
37. The carriage of goods, related to the supply of goods, import tax 18% interest rate applied to the value of the entire service (also on the way to the idling speed the loading of a point), except the value of the part of transport services, which, in accordance with the customs law included in the customs value.
38. the tax rate applicable to 0 transport services related to the carriage of goods in transit through the territory of Latvia and provided by the taxable person, wherever located or established in the consignor and the consignee, if the transit, the consignee is L (a) transport and expedition tvij company after the cargo storage in a customs warehouse shall organise further delivery of goods outside the territory of Latvia (the transit stop).
39. the transit freight vehicles or cargo handling is to be carried out only under customs control. Transit goods into the customs warehouse and removal from the customs declaration form. Tax rate of 0 percent approved international freight transport accompanying documents (e.g., Bill of lading, CMR konosamen t s, rail consignment note or air waybill customs declaration with the removal from the customs area to the continuance of the transit traffic).
40. the business register the unregistered and non-taxable services provided to persons related to the transit transport of goods (with cargo handling or vehicle replacement or not) or transit passengers (passenger transport, in which passengers in Latvia will not be taken of the means, not released from it), is not subject to tax.
41. If non-taxable foreign person provides in article 4 of the law on the seventh part of the services to (domestic or foreign), the tax payable by the recipient of the service, if it is a taxable person.
42. If the law of article 4 of the seventh part of the services to non-taxable person receives from foreign non-taxable person, the tax is to be calculated.
43. If a taxable person provides any of article 4 of the law in the seventh paragraph of the services the person whose registered address is not domestic law, the tax is applied to a 0% interest rate.
44. Article 4 of the law of the seventh paragraph of part 6 apply, if the staff is complete in accordance with the requirements laid down in the Treaty, for example, when the crew.
45. The application of article 4 of the law on the part of paragraph 7 of the seventh, the tax is defined: 45.1. hiring of immovable property — under the fifth paragraph of article 4;
45.2. the hiring of vehicles, in accordance with article 4 of the law on the third.
46. Article 4 of law seventh part 7 applies also for lease purchase. If a foreign person who is not a taxable person, shall be forwarded to the lease with the redemption of your property (leasehold) a taxable person whose registered address is domestic law, that the person paying the n charges spirits under a contract, the calculation and payment of budget and tax.
47. If the law of article 6, first paragraph, referred to in paragraph 1, the bodies concerned with economic activities, such as the lease of premises, dealing with trade, transactions subject to tax law after authorities registered in the register of taxable persons.
48. in applying article 6 of the law, the first paragraph of point 2, is not subject to tax only on the total charge for the stay of the child nurseries or kindergartens. If the nursery or kindergarten holding out taxable transactions, for example, rent your space, it will register as a taxable person in accordance with the procedure prescribed by law and charged tax on the services provided.
49. The law article 6, first paragraph, point 3 not applicable penitentiary guard and another employee catering services.
50. Article 6 of the law, the first subparagraph of paragraph 4, also apply to payment for the training group, preparatory courses and counselling provided by the mainstream schools, vocational, secondary special schools or universities, municipal or State approved private training institutions for pupils, students or students.
51. Article 6 of the law, the first subparagraph of paragraph 4 shall not apply to those educational services not directly related to the educational process, such as pay rates for persons who are not students or pupils, students, as well as catering services. If the catering is included in an educational institution, the total value of the services provided, for example, pays for the maintenance of children's boarding school and learning, not separate meals and tax levy.
52. Educational activities related to teaching or other educational needs items, not held as taxable transactions and it may not be the basis for the requirement to register as a taxable person.
53. Educational institution register as a taxable person in accordance with article 3 of the law, if the student-produced products are sold or provided to paid services such as leased premises, made copies of the document to the customer.
54. To tax not subject also sports the school curriculum provided and sports services in the sports school students.
55. Article 6 of the law, the first subparagraph of paragraph 4 is applied also to the National School of administration training services provided by the public administration employees.
56. Article 6 of the law, the first paragraph of paragraph 6 applies also for the manufacture of copies from the library Fund of the existing books and other documents, thematic actions, bibliographic information, and other similar services.
57. If the library carrying out other services, such as copies of documents, the client library must enumerate the taxable amount of the transaction and register in the register of taxable persons in accordance with the procedure prescribed by law.
58. Article 6 of the law, the first subparagraph of paragraph 8 applies to the theatre, cinema and circus performers and another law article 6, paragraph 8 of the cultural event admission tickets.

59. Article 6 of the law, the first subparagraph of paragraph 8, the term "cultural institutions events" does not apply to the cultural area lease, trade shows, fairs and similar events, as well as the catering and other services.
60. Article 6 of the law, the first subparagraph of paragraph 8, the term "sports entertainment" refers to a competitive sport or sports holiday visits.
61. Article 6 of the law, the first paragraph of article 8 also apply to the fees for a specially organized treniņnodarbīb persons under 18 years of age (for example, swimming training groups). The fee for adult training classes (such as swimming, gymnastics) taxable in accordance with the procedure prescribed by law.
62. Article 6 of the law, the first paragraph of point 9 applies also to those medicinal raw materials not produced in Latvia and imported certain companies under the Ministry of welfare and the Ministry of finance approved the agreed lists. Raw materials, materials and other goods bought by a drug company in Latvia, taxable, except for article 6 of the law referred to in the first paragraph.
63. The law of 6.pa nt the first part of paragraph 9 the term "medical services" refers to the food services in a hospital or social and medical rehabilitation institutions, if they are included in the total charge for the patient's stay in hospital or social and medical rehabilitation institution.
64. the duty shall be the charges for social and medical rehabilitation institutions uzturzīm. If the uzturzīm value of the additional services included in the said authorities also provide other services that are not included in the approved Ministry of welfare and the Ministry of finance coordinated medical services, medicines and medical supplies list, such as catering, hotel, car parking charges, those services mi is taxable.
65. Article 6 of the law, the first subparagraph of paragraph 10 shall not apply to the supply of Bank of Latvia jewelry.
66. Article 6 of the law, the first paragraph of paragraph 11 is not applicable: 66.1. gambling houses with the organisation of gambling related services (such as catering services) or the supply of goods;
66.2. slot machine purchase, repair and similar services;
66.3. services related to children's slot machine purchase, maintenance, and use.
67. the undertakings (companies) who have the right to engage in gambling and gambling houses, is not subject to tax winnings, the lottery tickets, entrance to the gaming houses and the right play and betting the rate value.
68. To come to the law article 6, first paragraph, point 11, property tax shall be applied to the lottery. Tax paid, purchasing, not deductible as an input, it will be included in the total value of property. When these lottery organised by the taxable person with n o dokl non-taxable transaction amount deductible input tax accounted and shall be calculated in accordance with article 10 of the law.
69. Article 6 of the law, the first subparagraph of paragraph 12 applies with funeral-related services (such as the coffin making, izvadītāj, grave digging).
70. Article 6 of the law, the first subparagraph of paragraph 12 does not apply to grave care, gravestones fabrication and installation, the funeral guests provide transport or catering services and funeral-related supplies.
7 1. Article 6 of the law, the first subparagraph of paragraph 12, the term "religious and ritual services" applies to religious ceremonies in nature (for example, marriage, marriage anniversary, baptism, funerals). For goods purchased and services of religious ritual, the u paid the tax to the total price of the service provided.
72. Article 6 of the law, the first subparagraph of paragraph 12 does not apply, if religious organizations carry out economic activity (for example, the lease of premises, providing charge catering services, dealing with trade or other taxable transactions).
73. Article 6 of the law, the first subparagraph of paragraph 13 applied also to insurance broker insurance services provided.
74. Article 6 of the law, the first subparagraph of paragraph 14 also apply to the fees for education service in the hotel. This paragraph applies only to the education of students or students with rent payments.
75. Residential home maintenance and management services that the State or local government institution privatized apartment owners provided to residential home privatisation is not subject to tax in accordance with the law "on national and local residential house privatization" 73.9 Article sixth. After the residential home of the privatisation these services subject to tax rate of 18 percent.
76. The acquired or imported goods and services received, necessary to carry out the law article 6, first paragraph, referred to in paragraph 16 scientific research is not exempt from the tax. The amount of tax paid to be included in the total value of scientific research.
77. The law article 6, first paragraph, point (a) paragraph 17) applies only to the credit of the services provided.
78. If the credit company concluded a contract with a third party of the law article 6, first paragraph, (a) paragraph 17) referred to services, these services are subject to tax in accordance with the procedure prescribed by law.
79. Article 6 of the law, the first subparagraph of article 17 (a)) applies to interest on credit also.
80. the Ordered universe 6 the first paragraph of article 17, paragraph (b) shall also apply to them) credit services related to customer advising financial matters (such as taking and giving credit, purchase and sale of securities), as well as all mail n o system services provided by Latvian post.
81. the services of CIS-parauggrāmatiņ approval signatures, which are carried out on behalf of the bank — considered a service credit and exempted from value added tax.

82. in applying article 6 of the law in the first part of paragraph 17 (c)), it should be noted that the coins, banknotes and securities, which is a historical and Numismatic interest value and that are acquired for the purpose of collecting, as well as of precious metal coins are made that do not use payments, are considered goods and subject to tax. If the coins are sold at a price that does not match the accounts at their nominal value, such as the anniversary of the coin, about the tax chargeable in full in accordance with the procedure prescribed by law.
83. Law 6. pan (a) of the first subparagraph of paragraph 17 (c)) shall also apply to State and local mērķdotācij and mērķsubsīdij.
84. Article 6 of the law in the first part of paragraph 17 (d)) used the term "securities" apply to shares, bonds, bills of Exchange, bonds, certificates and other evidence of privatisation securities laws in accordance with the procedure laid down by the State, municipalities, release as well as the undertakings (companies) or natural persons and which give the holder the right to the income.
85. Article 6 of the law in the first part of paragraph 17 (d)) used the term "capital investment" refers to a company with limited liability and joint stock cooperative part of the company shares, the investment in fixed capital of public limited liability companies, limited partnership investments in equity, as well as on foreign companies in m shares or the distribution of income, if they are not fixed-stock or bond.
86. Article 6 of the law, the first paragraph of paragraph 19 applies regardless of whether the consular services are provided in Latvian or foreign consular authorities.
87. The law article 6, first paragraph, point 20 shall not apply to supplies of goods and services related to the law referred to in the literature and production costs, with the exception of commercial services.
88. Selling retail law article 6, first paragraph, 9, 15, 18, and 20, paragraph goods that are exempt from tax, the duty shall be the sales piecenojum. The duty shall be also a lottery ticket, theatre, cinema and other tax-free distribution of tickets.
89. The application of the law on real estate considered land and buildings on it, as well as other things that are lasting in relation to land (for example, Rails, bridges, roads, communications, tanks, which are built into the ground and not mobile), as well as areas for camping, parking and gym area, which according to the law on annual accounts of enterprises ' accounting documents posted for fixed assets in the Group 1 "buildings, structures and permanent plantations".
90. Article 6 of the law, the first paragraph of paragraph 25 not applicable building and Assembly jobs associated with fire safety equipment installation, as well as equipment and other fire safety measures related to the supply of goods. The duty shall be fire safety equipment and maintenance services for the maintenance, construction and other materials fire hazard grade b services, fire safety training services by law article 6, first paragraph 25 referred to the organization.
91. Article 6 of the law, the first subparagraph of paragraph 26 also applicable for stamps, envelopes with postage printed image, postcards with postage printed image and international reply coupons laws under mail issued and distributes mail for Latvia.
92. in applying the law in article 6, first paragraph, paragraph 26, of the tax relief is also exempt the media subscription and delivery subscribers by Latvian post and the subscription center.
93. in applying article 6 of the law third, are exempt only to the undertaking (company) imported goods, which the legal order have received customs permit specific customs procedures.
94. the export of goods where tax 0% interest rate only applies to taxable persons. If the goods are exported, the non-taxable person, the domestic tax is refunded paid as input tax.
95. Section 7 of the first paragraph of article 2 applied also to a third party (for example, subekspeditor, the warehouse owner, sea ports, airport) services, if for the export or transit of cargo service contract has been concluded with a carrier or freight forwarder.
96. Section 7 of the first paragraph of article 4 apply also to administrative documents, including the TIR (TIR Carnets) booklet, international transport licences and certificates of origin of goods, which, on the basis of the international agreements concluded by Latvia, is used in international freight by road.
97.0 percent tax rate applicable port charges and shipping fees are charged for services rendered the law article 7, first paragraph, point 4 of this international transport and maritime safety.
98. Article 7 of the law on the export referred to in the fifth subparagraph, the supporting documents are contracts concluded with foreign parties, bills of lading and the specifications of the goods, the customs declaration (or their copies) with the mention that the goods exported outside the customs territory of the Republic of Latvia, and proof that goods imported into the country, as well as exports of goods payment documents (bank receipts of payments).
99. paragraph 98 of the rules Without the documents mentioned in the export supporting documents in each particular case, you can use different materials such as wood in the case of export phytosanitary control certificate is also issued in another country.
100. the export of the supporting documents, that the taxable person shall submit to the State revenue service, fixing the taxable person who exports goods. These documents can be presented also to the forwarder or broker (exporters), but in this case they can be used as export-supporting documents only where it is possible to track the progress of the goods to be exported.
101. in applying article 8 of the law, the first paragraph, note that you receive the consideration for the supply of goods, advance tax on this transaction due to the tax period of receipt of the advance payment.
102. Article 8 of the law, the second part of the applicable building services at the moment, when you signed the transfer and adoption of the Act on the execution of works or the advance is received for the purchase of materials or other needs associated with building services.

103. in applying article 8 of the law the second part, it should be noted that, as well as the magnetic Phonecard ride ticket (voucher) and mēnešbiļeš the tax is included in the price, so taking magnetic Phonecard, ticket (voucher) or mēnešbiļeš, the tax bill the tax chargeable and payable as of the services for which remuneration is received in advance. Using magnetic telekar t I, tax is calculated with the fees for the telephone call and call and deducted from the magnetic card. For example, supplying a magnetic phone card, which pays five lat, Izrakstams rekins, after which calling cards included in the fee for the package is to make the late l. 4.24, but tax is 0.76 lats. The tax charged to the State budget law for the tax period, when the card sold.
104. in applying article 8 of the law third, in cases where the taxable person has branches that are not recorded as an independent taxable person, for one branch supplies the other branch, as well as one branch of the services provided to the other branch tax invoice is due and the tax calculation is required.
105. Farms — taxable persons — permanent records of the origin of goods produced by themselves and at the end of the tax period statement tax bill, tax calculation, and reflects the tax declaration. The use of own produced products of the manufacturing process to further reduce emissions of n times the farm concerned, such as the use of own produced feed, for domestic consumption, is not, and is not subject to tax.
106. in applying article 8 of the law of the fourth part, in cases where the tax bill contains both taxable transactions and exempt transactions, their value must be specified separately.
107. in applying article 8 of the law of the fifth, the liquidator or administrator will extract tax invoice, if the company is sold out (the company's) property, which during their operation was a taxable person.
108. If the company (the company) — taxable persons — the property is sold, the bailiff at the Court ruling, he orders a tax bill the company (company) name, regardless of whether the bailiff is registered as a taxable person or not.
109. in the event of failure to comply with article 8 of the law in the fifth subparagraph, the requirements and the amount of tax is charged, but will not be paid to the budget in full, or failure to comply with these regulations and in paragraph 107.108, article 15 of the law applicable to the penalties laid down in the fourth paragraph.
110. Any person acquiring goods or received the services, shall have the right to request from the taxable person: 110.1. tax bill that is article 8 of the law, part of the sixth information;
110.2. the show certificate (taxable person a certificate of registration or a copy thereof), that person is registered as a taxable person.
111. According To article 8 of the law of the seventh part of the trading company received a cheque together with evidence of the transaction receipt can be used for the tax bill, these documents must be identifiable, that is, the receipt must include the check number, and check should be in two copies, the first copy of which receives goods the buyer, but the second remains on the ie product supplier p.
112. The retail business in the business of supporting receipts issued in accordance with the provisions of paragraph 111, issued at the request of the purchaser.
113. Article 9 of the law referred to in the second subparagraph the amount (1800) is the amount that is paid to the pirmstaksācij of the year in the budget as tax (after deduction of the input tax).
114. In application of article 9 of the law, the second subparagraph, the taxable person may change the taxation period for the taxation year, if the taxation year up to January 31, presented by the State Revenue Service District (City) Chapter application for the change of the tax period and indicated the year of pirmstaksācij the amount of tax paid.
115. where the taxable person's business activities are seasonal or organized within certain intervals to change the deadline for the submission of the Declaration (tax period), it must be submitted to the State revenue service a written submission. The State revenue service in such cases, the other for the tax period.
116. in applying the law in article 10, first paragraph, point 1, the administrative expenses (such as office equipment, stationery and furniture) are related to economic activity.
117. the Tax Paid on goods and services which a person acquired or received by their employees ' leisure, catering, health and leisure activities, if these services are not directly related to the taxable person concerned economic activity, is not deductible as an input, but will be included in purchased goods or services received by the p in the value.
118. In application of article 10 of the law, the second part of the receipt as proof of payment of the tax invoice document equivalent to the cash order and transactions in the formal receipts.
119. The application of article 10 of the law the second part, if the settlement is done electronically via bank, tax bill pay demonstration with the company (the company) payment orders sent to the bank by computer, and bank account statements by a digital signature.
120. in applying the law, article 10 paragraph 2 of the fourth subparagraph, the taxable person in the State revenue service registers built, renovated or reconstructed, renovated the property, on which the acquisition or construction of tax paid totally or partially deducted as input tax.
121. in order to ensure the law article 10 paragraph 2 of the fourth part of the enforcement of the taxable person, starting with the tax year in which you have purchased or placed in service in real estate, and in the coming ten years, submitting a tax declaration a year, adds the pi e law with an overview of the use of the property in the relevant tax year. Review the form approved by the State revenue service.
122. If real property is sold or used in taxable transactions not greater than that specified in the said transaction pursuant to this provision, the budget 120-refundable VAT in an amount less than the value of the property is not depreciated, or the value and at the same time be informed of the State revenue service, filing a tax return with the tax period p. If real property is sold, the pretax pay off to be included in the budget of the sales value.

123. in applying article 10 of the law on the sixth, if the taxable person invested in fixed assets of non-taxable persons in the capital, the State budget in the amount of tax payable on the value of the fixed asset is not depreciated. If the taxable person carries out economic contributions to the taxable person in the capital, the investor does not lose the right to VAT deductions.
124. for the purposes of article 10 of the law in the eighth, as input tax is not deductible in the amount of uzrēķināt for the imported goods in accordance with the post importation inspection.
125. in applying article 10 of law tenth, the taxable value of transactions is a taxable person supplies of goods, services and personal value. The taxable value of transactions shall not be included in the value of the imported goods and the value of the services for which the taxable person has paid tax as recipients of services.
126. the Person who failed to mērķdotācij or mērķsubsīdij sa, may deduct input VAT only for the goods and services used in taxable transactions. If you do not provide a separate accounting of goods and services taxable and non-taxable transactions, calculated by applying the input tax law article 10 in the tenth part of the aspect ratio.
127. Article 10 of the law referred to in the tenth proportion is not applicable, if the transactions are carried out using the law of article 6 of the first subparagraph of paragraph 17 e) referred to Government grants or mērķsubsīdij.
128. in applying article 11 of the law, the first paragraph, if the tax return deadline is Saturday, Sunday or a public holiday, on the last day of the period for submission of the first working day after the deemed Saturdays, Sundays or public holidays.
129. for the purposes of article 11 of the law, the first paragraph, the State revenue service may request from the taxable person documents confirming tax declaration VAT amount paid during the tax period, as well as the deductible VAT amount calculated when the tax return is submitted by a person who performs both taxable transactions and exempt transactions.
130. in applying the law, article 11 of the sixth if the taxable person has made during the year and taxable transactions and exempt transactions, before lodging the Declaration, the periods of exposure ratio (according to article 10 of the law, the 10th and ninth for eleventh) for the total of a year and, if necessary, be adjusted in the report the amount of the input tax and m taken in tax payments in the budget.
131. in applying article 12 of the law, the first paragraph, in accordance with the provisions of paragraph 130 of the estimated tax payments for the tax year up to the year pēctaksācij to be 1 April.
132. In application of article 12 of the law the second part, any person who imports goods domestically, pay value added tax on the full value of the goods to Customs along with the import tariff, the excise tax (if the goods are subject to excise duty) and natural resource tax i (if provided for by the law on natural resource tax ").
133. in applying article 12 of the law in the seventh paragraph, if you depreciated assets for which paid the tax, fixed assets, purchasing, is deducted as input tax, or deleted, by importing them, the budget of VAT refundable amount calculated from the remaining fixed assets (depreciated) value.
134. In application of article 12 of the law in the seventh paragraph, the input from the remaining fixed assets (depreciated) value is not calculated if: 134.1. are written that purchase fixed assets tax is paid (supplied with the non-taxable person);
134.2. are written off assets for which the tax is not paid as input tax deducted (purchased at a time when the person has not been registered as a taxable person).
135. in applying article 12 of law eighth, financial transaction records to be carried out for each of the Exchange or the clearing transaction (operation) separately. If the taxable person carried out during the tax period in one Exchange transaction settlement in cash, without the tax bill contains tax booked as calculated tax, payable to the budget, but who after receipt of the goods, as pretax, which reduced the amount of payable tax amount in the budget. In that case, the tax invoice tax amount is required.
136. If the Exchange or the clearing transaction is performed by doing a partial payment of money, the rules laid down in paragraph 135 deduction of input tax arrangements applicable for only part of the business that made no money in the settlement. On the pretax part that made money, and only after the deductible tax amounts in the invoice payment.
137. in applying article 12 of the law of the ninth part of the taxable person who concluded a contract for the period included that is longer than one year, the transactions are recorded at the State revenue service territorial institution in which they are registered as a taxable person.
138.137. These rules referred to in paragraph 1, the State revenue service territorial institution registered in the implementation of transactions taxable person mutually extract tax invoices for the period up to each tax year June 30 and December 31, as well as of the end of the contract period.
139.138. These provisions in accordance with the procedure laid down in paragraph discharged the duties in question are included in the invoice tax monthly tax declaration. Tax for the taxation period reduced the pretax amount of clearing a contractual partner in the tax invoice received. In those cases the tax bill does not have to be paid.
140. in applying article 12 of the law of tenth, overpaid tax following the request of the person liable may be redirected for payment of other taxes or other obligatory payments, subject to the following charges: 140.1. tax and duties payment to the State budget;
140.2. the compulsory social insurance contributions.
140.3. the payment of taxes, duties and other compulsory payments to the budgets of the municipalities.
141. If a taxable person carries out the import of goods, at the request of the State revenue service, the customs authority shall issue a certificate of the tax overpayment of customs payments.
142. in applying article 12 of the law of the twelve parts of paragraph 1, tax and other debts covered by the compulsory payment pursuant to this rule set out in paragraph 140. payment arrangements.

143. in applying article 12 of law thirteenth share, the State revenue service is entitled to recover the tax amount that is not paid to the State budget law limits laid down in article 12.
144. The application of article 12 of law thirteenth share, all made during the tax period transactions subject to be included in the tax return for the taxation period and may not be transferred to the pēctaksācij periods.
145. in applying the law, the first paragraph of article 13.1, the compensation shall be paid only on the farm's own production of raw agricultural products, such as milk (instead of cottage cheese or cream), livestock (alive or carcases), grain (not flour).
146. Article 13.1 of the Act the first part does not apply to farm the wild ones gathered cast products (such as berries, plants, mushrooms).
147. Unlawful tax compensation farms law applicable article 15 referred to in the fourth paragraph of the sanctions.
148. in applying the law in article 14 the first subparagraph, if the property is sold to more than one person, the duty shall be the property of the part that is invested in the undertaking (company), which is the privatised company (the company's) successor rights and obligations. About pr e cēm sold separately, the assets or the materials collected in tax.
149. in applying article 14 of the law third, if the contract for the rental of purchase is terminated, the tax payable to the budget for the whole period in which the real property has been leased. In the case of taxable persons is also calculated the increase in recovered money and delay money law "About taxes and duties".
150. The law of the third part of article 14 is not applicable if you are leased to a company.
151. If a company (company a) reorganizing is divided or separated part of it and reorganization of companies created during 30 days after their registration in the business register is registered as a taxable person, a tax on separate property is not calculated.
152. Article 5 of Act 1 part four applicable also to non-taxable persons, but have issued tax bill and collected tax (except for the Act and in these regulations means) or otherwise made use of the taxable person.
153. the present procedures for disputes in tax matters, regulated the law "About taxes and duties" the seventh chapter.
154. Be declared unenforceable: 154.1. Cabinet of 7 November 1995 rules no 331 "law" on value added tax "application rules" (Latvian journal, 1995, nr. 178.; 1996, 70, 107; 1997, no. 48. No.);
154.2. Cabinet of Ministers of 9 April 1996 the rules ' Amendment No 112 Cabinet on 7 November 1995 regulations no 331 "law" on value added tax "application rules" (Latvia's journal, 1996, no. 70);
154.3. Cabinet of Ministers of 11 June 1996, Regulation No 208 "amendments to the Cabinet of 7 November 1995 regulations no 331" law "on value added tax" application rules "(Latvia's journal, 1996, no. 107);
154.4. Cabinet of Ministers of 11 February 1997, Regulation No 65 "amendment to the Cabinet of Ministers on 7 November 1995 regulations no 331" law "on value added tax" application rules "(Latvian journal, 1997, 48, 65 no);
154.5. Cabinet of Ministers of 12 June 1996 order No. 219 "about the order in which affordable value added tax and customs duty is paid upon the media and distribution of necessary goods" (Latvia's journal, 1996, 103 no).
 
Prime Minister g. shore Finance Minister r. tit