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The Order In Which Was Due The Value Added Tax On Construction Services, Natural Persons Services And Retail Goods Delivered In Liepaja Special Economic Zone In Free Customs Zones

Original Language Title: Kārtība, kādā maksājams pievienotās vērtības nodoklis par būvniecības pakalpojumiem, fiziskajām personām sniegtajiem pakalpojumiem un mazumtirdzniecībā piegādātajām precēm Liepājas speciālās ekonomiskās zonas brīvajās muitas zonās

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The Republic of Latvia Cabinet of Ministers of 5 august 1997 in regulation. 292 in Riga (No 43.42. ¤) procedure was due the value added tax on construction services, natural persons services and retail goods delivered in Liepaja special economic zones zonasbrīv customs Issued under the Baltimore special economic zone Act article 35 the third and fourth part i. General questions 1. these provisions shall make arrangements to pay value added tax on construction services, Liepaja special economic zone authority (hereinafter referred to as the economic zone authority) as well as building services, natural persons services and retail goods delivered in Liepaja special economic zone in free customs zones (Liepaja free customs zone).
II. the procedure for applying the tax for the construction services construction services 2 (architect and expert services, public works, equipment installation, as well as channel excavation, the deepening of the port, bridge construction and similar services) that Baltimore in free customs zones provide the value added tax-taxable persons, the applicable value added tax 0% interest rate. This condition is also applicable in free customs zones of Liepāja in the installed equipment repair services, if they are made without dismantling the equipment and do not leave them outside Baltimore, free customs area.
3. If the rules referred to in paragraph 2, the construction services are provided at the Liepaja special economic zone in the area to which have not been placed in free customs zone procedure, construction services, the applicable value added tax 0 interest rate if they are provided: 3.1 economic zone authority;
3.2. Liepaja special economic zone after the companies building a list of objects matching with the economic area and submit a copy of this list the State revenue service.
4. This provision conditions referred to in paragraph 3 shall not apply to social infrastructure (education, culture, sports, catering, health, social care, housing and similar objects). Services related to the construction of such objects, the value added tax rate of 18 percent.
III. procedure for applying the tax for natural persons in retail and services 5. Baltimore in free customs zones is prohibited the supply of goods and services for natural persons, except: 5.1 food and medical goods.
5.2. catering, medical, communications and financial services;
5.3. retail Baltimore in free customs zones, duty-free sales in established stores, which operate in accordance with the relevant laws and regulations.
6. Deliver these rules 5.1. goods referred to in point 5.2 and to provide the services referred to in the natural persons (hereinafter – retail) may only be registered in the State revenue service with value added tax taxable persons: 6.1 concluded an agreement with the Administration on the economic zone retail Baltimore in free customs zones. The contract must specify the area and another area for retail and storage of goods (retail space);
6.2. specific legislation have received licenses for business, such business will be in Baltimore in free customs zones.
7. Retail Baltimore in free customs zones apply value added tax to 18 percent rate, except for the sale of goods which are not subject to value added tax in accordance with the law "on value added tax" 6. the first part of the article.
8. the goods needed for retail sale Baltimore in free customs zones, may buy only domestically, paying for them with tax laws.
9. Retail goods may be imported into the Baltimore free customs zones, if the importation of goods by the Customs authorities checked on the Bill of lading-bill drawn up legislation.
10. Retail spaces will be limited to goods imported into Baltimore in free customs zones in accordance with paragraph 9 of these regulations.
11. you may not use retail goods imported into Baltimore in free customs zones: 11.1. from abroad;
11.2. from other free customs zone;
11.3. from inland, if the importation of the goods in the customs free zone designed for export Customs cargo declaration.
12. goods in retail premises and not brought into Baltimore in free customs zones in accordance with paragraph 9 of these regulations, the laws and regulations of a confiscation order under the procedures laid down, while also charging customs duty, excise duty and value added tax, calculated in accordance with the relevant laws and regulations on the importation of such goods domestically.
IV. Transition issues 13. paragraph 12 of these rules do not apply in respect of goods imported in free customs zones of Liepāja to the date of entry into force of the provisions.
Prime Minister a. slice financial Minister r. tit