Cabinet of Ministers Regulations No. 228 (nr. 33.10) 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 of the accredited foreign representations, their diplomatic and consular representations of the Republic of Latvia the agent inform the Ministry of Foreign Affairs. According to the Ministry of Foreign Affairs of the State of the single protocol recommendation for the Republic of Latvia accredited missions, the diplomatic or consular agents, administrative and technical personnel, as well as their family members who are not Latvian citizens or permanent residents (hereinafter referred to as "the diplomatic or consular agents"), on domestic goods purchased or received the services referred to in annex 1 of these provisions, paying the value added tax with a 0% interest rate i.e. get back value added tax payments. ";
1.5. to supplement paragraph 3 with the following new second sentence: "on goods and services which are intended only for official purposes, the representative office shall have the right to submit a copy of the receipt certifying the mission and of the goods or services received and the amount of value added tax. ';
1.6. to make the first sentence of paragraph 6, the following: "1. the provisions of this annex, paragraph 6 of those goods and services received for the relevant diplomatic missions official needs, value added tax shall be refunded if the amount per cheque, less value added tax, is more than 100 lats.";
1.7. put point 7 by the following: "7. If the goods or services received are for foreign diplomatic agents and their families, personal needs, value added tax shall be refunded up to 200 Lats per quarter for each, but foreign consular agents, administrative and technical staff, as well as their family members ' personal needs — not more than 180 Lats per quarter for each.";
1.8. make paragraph 8 by the following: ' 8. Value added tax shall be refunded, if you purchased a vintage or second-hand goods. ";
1.9. to supplement the rules with 12, 13, 14 and 15 of the following paragraph: "12. Entitlement to the refund of value added tax are the following representation of foreign diplomatic and consular agents and administrative technical staff family members: 12.1. minor children;
12.2. children over the age of 18 years if they are studying or teaching in the Republic of Latvia in higher or secondary education establishments and lives with her parents;
12.3. the spouses, if they are not citizens of the Republic of Latvia, or permanent residents.
13. The application of this provision referred to in paragraph 1, the principle of parity, certain foreign missions can be special arrangements for the refund of value added tax, intending to pay back the tax on the goods and services that are not mentioned in annex 1 of these provisions, according to the relevant foreign mission of the Republic of Latvia to apply value added tax refund system.
14. in order to determine the specific arrangements for the refund of value added tax for a specific foreign agency, it shall present to the Ministry of Foreign Affairs in a single State in the application of the Protocol, which contains the arrangements for the refund of value added tax in the foreign country, and the proposals for supplementary benefits paid in the arrangements for the refund of value added tax, which applies to the relevant agency in the Republic of Latvia.
15. The single State of the Ministry of Foreign Affairs protocol look that application referred to in paragraph 14 and 15 days of the date of the decision on the special tax arrangements of a given mission. This decision shall enter into force after coordination with the Ministry of finance. ";
1.10. to supplement paragraph 5 of annex 1 with the following content: "materials for the repair of the representative buildings. Office supplies. "
1.11. to supplement annex 1, paragraph 8, after the words "working space" with the words "and the residence of the head of mission";
1.12. express the title of annex 2 and the text by the following: "an application for the refund of value added Applications for Refund of value-added Tax ___ ____ ____ ____ ____ ____ Embassy, Consulate Embassy, Consulate of __ ____ ____ ____ ____ ____ the Latvian Ministry of Foreign Affairs To the Ministry of Foreign Affairs of the Republic of Latvia State revenue service ___ ___ district (municipal) Department To the State Revenue Service Department of the _____ and _____ regions (city) mission asked to refund of value added tax on the basis of the following checks: this Mission for aopl refund herebv of value-added tax on the follovving receipts: buyer Buyer purchase category Category of purchase account no.
From. of account cheque No.
From. of receipt total value Total Value Added value tax, value-added tax and a set repayment of $ _____ Total refund _____ ____ (head of Mission's signature and stamp) (signature of the Head of the Mission and the seal of the Mission), the State Revenue Service reimbursed from the budget of the State value added tax $ ____ ____ ____.
The State revenue service refund of $ ___ ____ ____ of value-added tax from the State budget.
Not being reimbursed value added tax $ _____ ___.
Not refundable would __________ (signature and brand) (signature and seal) displays the purchase category that meets one of the following letters: Indicates the category of purchase òàæó to one of the following letters: A — goods and services, intended for the official use of the Embassy.
The goods and services intended for the official use of this Embassy. B-goods and services, intended for the Consulate official.
The goods and services intended for the official use of the salaried Consulate. C — goods and services intended for diplomatic agents and their families for personal needs.
The goods and services intended for the person use of the buyer who is a dipl-matic agent out and their family members.
D – goods and services intended for consular agents and their family members ' personal needs.
The goods and services intended for the person use of the buyers who out of const-Lars agent and their family members.
E-goods and services intended for administrative technical staff and their family members ' personal needs.
The goods and services intended for the person use of the buyers who out members of administrative-technical staff and their family members. "
2. the rules shall enter into force on 1 July 1996.
Prime Minister a. slice the Finance Minister Kreitus A.G. in Riga on 25 June 1996, the