Specified. 14.12.1995, Latvian Journal No. 194 (477) Cabinet of Ministers Regulations No. 372 of 1995 in Riga on December 5 (No. 64, 3. §) rules on missions Issued in accordance with the law "on 1 April 1925 the law" the cabinet installation "restore" article 14 (3) (I). General questions 1. These rules shall determine the employment (service) and the teaching mission (hereafter referred to as "the mission") reimbursement procedures and norms applicable to the calculation of travel expenses business, company, organization, budget and other institutions (hereafter referred to as "institutions") employees, civil servants (officials of the candidates), the military and commanding the composition (hereafter referred to as "employees") who go on a business trip in Latvia or abroad.
2. the mission considered the head of the institution approved by written order of the employee trip for a certain period of time to another populated place in Latvia or abroad with the aim of: 2.1. perform a job (service);
2.2. to complement the knowledge and increase the qualifications (training mission).
3. the employee shall not be deemed mission trip if his work or service related to the trip and the movement or if the work happens on the road.
4. the Mission will be determined by the head of the institution. Budgetary institutions, national companies, as well as companies in which the State or local government part individually or as a whole share capital exceeds 50 percent, travel must not be longer than 30 days (with the exception of training missions), not including the time that employees spend on the road. If necessary, the head of the institution may extend the time of the mission.
5. the employee shall be reimbursed for travel time as follows: 5.1 travel allowance, — to compensate for the additional costs arising from the Mission (catering, various services, etc.);
5.2. the road (transport): 5.2.1 to travel back and forth to the permanent place of work (service);
5.2.2. the expenses for the transfer from one foreign country to another (if the employee temporarily seconded to more countries) according to the submitted ticket price;
5.2.3. the common use for driving vehicles other than taxis, to the station, dock, airport, if they are outside the relevant communities (including passenger insurance mandatory payments) if the documents have been submitted;
5.2.4. for fuel (if the employee is travelling with a personal or professional autotransportlīdzekl) according to the head of the institution approved the trip route and mileage, as well as the necessary relevant brand fuel quantity, if submitted to the refuelling station issued documents (receipts, cheques, URu.tml.), which shows these expenses;
5.2.5. erode insurance if the documents have been submitted;
5.3. expenditure on baggage, if it's linked to the needs of the institution;
5.4. costs for the hotel (accommodation);
5.5. the expenditure related to the departure of document processing;
5.6. the bank charges, bank cheques or currency in Exchange for another currency (according to the prescribed amount of expenditure of the mission or advance);
5.7. the foreign travel expenses, if they are intended for travel document and has submitted the relevant documents proving these expenses. The employee's driving costs national city transport to pay an amount that does not exceed 30% of the days in this country of money;
5.8. expenses related to health insurance and accident insurance, if the documents have been submitted.
6. The provisions referred to in paragraph 5 to cover expenses (other than the institution which shall bear the employee called to mission) at the written request of the employee is to be issued in advance or in convertible currency.
7. If making the final settlement for each mission: 7.1. calculated in accordance with the rules and for the employee in advance amount issued exceeds the costs of the mission, the employee must repay the balance amount in LCY of the advance (paid in advance), the appropriate convertible currency (if the advance issued currency) or a corresponding amount of another convertible currency at the rate of the Bank of Latvia or in accordance with the Exchange submitted a receipt (if received in advance of the foreign currency in Exchange for the national currency). The amount of money refunded are accepted by Bank of Latvia exchange rate at the settlement date;
7.2. mission expenses in accordance with specified standards, but exceed the amount received in advance, an employee of the overdraft amount according to documents submitted to pay in local currency (if the employee was on duty in the Republic of Latvia) or in his choice of convertible currency or local currency (if the employee was on duty abroad) by the Bank of Latvia exchange rate at the settlement date.
8. If an employee is granted a free residence (including food expenses), then for each travel day charged him 30% of the allowance provisions.
9. If the training missions are longer than 30 days, then for a period exceeding 30 days, the daily allowance is payable.
10. If an employee of the mission have been with work (services) associated with long distance to institutions that sent him on a business trip, or with other institutions on matters relating to the objectives of the mission, the expenditure incurred by the institution in order to pay the driver, if the documents have been submitted.
11. Travel expenses shall be reimbursed to the employee of the institution which he was going on a business trip.
12. If any of the provisions referred to in paragraph 5 of the mission expenses shall be borne by the institution which invited the employee on a business trip, or a foreign party, an employee of the expenditure concerned is not reimbursed (except for this provision, paragraph 8).
13. Employee travel time is stored in the working place (position) and statutory pay (salary).
14. the budget of the institution staff mission subsistence allowance intended for and spending on hotels (accommodation) must not exceed this second chapter and the provisions set out in the annex to the payment of mission expenses. Budgetary authority staff mission expenses shall be reimbursed from the institution concerned for the maintenance of the national budget allocated to the funds.
15. If the institution (excluding budgetary institutions) employees paid subsistence allowance exceeds the specified in these provisions, then, the right to settle with an employee on a business trip spent funds, with individual income tax and social tax is taxable in accordance with the laws of the expenditure that exceeds the defined limit.
16. If an employee travel (travel) is delayed: 16.1. disease, disease of the supporting documents for him to pay the expenses of a hotel (accommodation) in accordance with the provisions of the second chapter, and the rules laid down in the annex (except when the employee is being treated in hospital), as well as subsistence allowance for a period of time, while employee health reasons is not able to perform during the mission work (service) duties or to return to place of residence but no more than two months. Employee on sick time, paid temporary disability benefits, sick days not including travel time;
16.2. in carrying out the work (service) duties, as well as from his independent reasons (lack of tickets, a take URu.tml impossibility.), — the cost of daily subsistence allowance and other expenses for days that exceed a specified mission, the employee shall be reimbursed, if the head of the institution at the employee's return to work at the permanent site of the (service) is motivated by the extended mission;
16.3. without justification, he wages (salaries) for days that exceed a specified mission, is not saved and will not be reimbursed mission expenses.
II. missions of the Republic of Latvia culpably violate applicable 17. If the employee was on duty in the Republic of Latvia, shall be reimbursed to him: 17.1. expenditure on a trip to a business trip, and back to the permanent job (service) site with rail and water vehicles, as well as erode, except taxi. If the employee is not present a document certifying his running expenses, the head of the institution is entitled to pay the travel costs allow according to the minimum fare price (tariff);
17.2. the daily allowance of 3% of the employee's monthly wage (monthly salary), but not more than 1.50 LVL for each travel day. If the employee travel time each day you can return to the place of residence and it is economically justified, the head of the institution may decide to cover the daily subsistence allowance of 50% of that amount;
17.3. expenditure on hotels (accommodation), the expenditure on the reservation, in accordance with the paid invoices. The budgetary institution employee expenses for hotel (accommodation) in the maximum norm is the following: 17.3.1. Riga-10 Lats per night;
17.3.2. other settlements-6 late in the day.

18. If the hotel (accommodation) Bill is credited to the catering expenses (or is issued a separate invoice for the hotel breakfast), expenditure on clothing and footwear cleaning or repairs, ironing, as well as other personal expenses paid by the employee for the day from him sums of money.
19. If the employee has not submitted documents proving hotels (accommodation), the head of the institution is entitled to allow the employee to be paid a sum not exceeding the allowance.
III. the missions abroad culpably violate applicable 20. If the employee was on a business trip abroad, he shall be reimbursed for travel expenses: 20.1. about the time by going to another country, to employees in the territory of Latvia, the second chapter of the provisions set out in the order;
20.2. starting with the day when the was crossed borders of the Republic of Latvia, going on a business trip, and ending with the day when Latvia was crossed the border, returning from a business trip, according to this provision, the rules laid down in the annex to the currency of the country to which a worker is posted, or in other convertible currency at the rate of the Bank of Latvia, or in local currency.
21. The daily allowance is paid to the employee: 21.1. in accordance with the provisions of section — in dollars 20.1.;
21.2. for missions in the territory of another State, a convertible currency, in accordance with the rules laid down for each day spent abroad;
21.3. the day when was crossed borders of the Republic of Latvia, going on a business trip or a return from it, in accordance with rules as defined in the country to which the worker is posted. If the employee was on duty in a number of countries, then on the day when Latvia was crossed the border, returning from a business trip, the daily allowance shall be paid in accordance with the rules laid down for the country from which the employee returns to work (services);
21.4. on the day of the transfer from one foreign country to another, if the employee is a command to several countries, in accordance with rules laid down for the country to which he goes;
21.5. the time spent by the employee on the road, driving to the site of the mission abroad and crossing the territory of several countries, in accordance with rules as defined in the country to which he is posted.
22. Employee travel travel (transport) expenditure refunded if he used: 22.1. rail transport, by 2nd class tariff rates. Expenses by class 1 tariff rates where: 22.1.1. the countries concerned do not have a class 2 wagon;
22.1.2. a staff member was on duty in Asian and African countries;
22.2. air transport, by economy class tariff rates;
22.3. water transport, by 2nd class (tourist class) tariff rates. If the passenger ship cabin is divided into categories, the first, second and third category cabins are considered class 1 cabins, but all the other categories of accommodation, of a class 2 (tourist class) accommodation. If the vessel is not 2nd class accommodation, expenses by class 1 tariff rates;
22.4. the transnational sharing of road transport (bus), — suitably submit ticket price.
23. the head of the institution With the written authorisation of the road (transport) the employee may pay the expenses by class 1 tariff rates, but air transport, by business class tariff rates. On the budgetary institution employees this condition applies only if it has not been possible to buy tickets for the relevant class.
24. If a staff member with the rule type referred to in paragraph 22, he also covers insurance and Commission, as well as the cost of the ticket and the previous acquisition of pasūtināšan according to the receipts submitted.
25. The costs of the hotel (accommodation), including the costs of space reservations, pay under the hotel (accommodation) invoices (receipts). To the above mentioned invoiced expenses apply that rule 18.
26. If these provisions are not submitted to the 22-25. the expenditure referred to in documents, these costs are not reimbursed.
IV. Travel expenses of officials of certain category 27. Additional bonus at the allowance can detect such employees (hereafter referred to as "officials") who goes on a business trip to a foreign country: 27.1. The Prime Minister — 30% of the daily subsistence allowance;
27.2. the official delegation of the governmental leaders, empowered to negotiate on behalf of the Republic of Latvia, — 25%, but that the delegation members: 15% (if they are not to apply this provision. and 27.3 27.1.) of the allowance;
27.3. Cabinet members and extraordinary of the Republic of Latvia and authorized Ambassador and special tasks ambassadors — 20% of the daily subsistence allowance;
27.4. the officials mandated by the Parliament to represent Latvian public or authorised by the Cabinet of Ministers to represent the Government of the Republic of Latvia in other countries, persons who have been granted diplomatic rank, State Ministers, parliamentary secretaries, the Secretary of the Ministry, National Director of the Office, the Central leaders of the public authorities, which provides direct budgetary resources appropriations Committee agenda, and heads of State (if they do not have to apply this rule 27.1.-27.3), City Council of the Republic and President of the Council of the District of as well as diplomatic couriers — 10% of the daily allowance.
28. travel costs (transport) this rule 27.1.-27.3. officials referred in all modes of transport are reimbursed by a class 1 tariff rates.
29. Hotel charges that rule 27.1.-27.3. officials referred to in subparagraph shall be reimbursed in accordance with the actual expenses, which certifies the hotel bill.
30. the representation expenses necessary for the institution of government officials during the mission, established by the Cabinet of Ministers.
31. the national regulatory authorities of bodyguards who accompany the officials traveling to foreign countries, road (transport) and hotel expenses in excess of the applicable law, pay on the basis of relevant documents and guarded person written assurance that additional spending was needed to ensure the security of the person protected.
32. If, in accordance with the invitation to the Prime Minister's official visit abroad to arrive with the spouse, all travel expenses of the spouse to pay according to the norms, which are fixed to the Prime Minister.
V. concluding questions 33. Public, regulatory, law enforcement and defence institutions mission expenses limit is defined in the law on the State budget for the current financial year. The Ministry of finance in preparing proposals for expenditure limits of the mission, to take into account the specific nature of the activities concerned.
34. To determine that, taking into account the rate of inflation and the country's economic opportunities, travel rules are transparent once a year when the State budget project for next year.
35. Be declared unenforceable: 21.8. Council of Ministers on 23 April 1992, decision No 144 "for service missions in the Republic of Latvia (Republic of Latvia Supreme Council and Government Informant, 1992, no. 20);
35.2. The Council of Ministers on June 1, 1992, order No. 198-r "for additional allowances in foreign currency service missions abroad";
35.3. The Council of Ministers on June 1, 1992, decision No 208 "for service missions abroad" (the Republic of Latvia Supreme Council and Government Informant, 1992, 39./40./41.nr.);
35.4. The Council of Ministers of 14 July 1993, decision No. 384 on the Council of Ministers of the Republic of 1 June 1992, decision No. 208 replenishment "(Latvian journal, 1993, 51 no);
22.1. The Cabinet of Ministers of 1 February 1994, Regulation No 45 "on the service's missions abroad" (Latvian journal, 1994, no. 16).
Prime Minister m. cock Finance Minister Sāmīt of annex I.