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

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

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Cabinet of Ministers Regulations No. 331 (No. 60, 9. §) in Riga, 1995 November 7, law "on value added tax" rules rules Issued in accordance with the law "About taxes and duties Article 5" 1. these provisions determined by the law "on value added tax" (Latvian journal, 1995, nr. 49) (hereinafter "the Act") for the application of the provisions laid down for certain taxpayers in specific cases.
2. The law applied the term "product" applies also to such things (property) as energy.
3. Article 1 of the law on the use of the term "unused real estate" refers to: 3.1 new buildings and structures (including those mounted equipment), if after the completion of construction (commissioning) in accordance with the provisions of the transfer of decision-making — not used economic needs — rented or leased;
3.2. the provisions referred to in point 3.1. buildings (structures), if they are sold within a year of completion of construction (commissioning), regardless of their use to sales;
3.3. use buildings (structures) after reconstruction (overhaul), if they are sold during the year. In the case of value added tax-taxable difference between the buildings (premises) of sales value and the value of the building (construction) before reconstruction (overhaul).
3.4. the unfinished construction objects.
4. 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".
5. in determining the value of building services, it also included building materials value (without value added tax) that the construction of the organization purchased its service.
6. The law applied the term "pašpatēriņš" refers only to the host and the transferred goods produced and services provided.
7. Article 1 of the law referred to in paragraph 8, the term "territories covered by a specific customs regulations" refers to the areas governed by the Cabinet of Ministers of 21 June 1994, the provisions of no. 161 "On customs warehouses" (Latvian journal, 1994, no. 102; 1995, 51, 121, 158. No.) and the Cabinet of Ministers on 27 June 1995, the provisions of Regulations Nos 178 "on duty-free trade shops" (Latvian journal, 1995, nr. 102).
8. the market value of the supply of goods, origin or, in the case of the provision of services be determined by applying the (consecutive or in combination) of the following methods: 8.1 by company internal prices, that is, 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);
8.2. on the external market price, that is, the price at which another taxable person under the same conditions on the analogue goods or provides analog services;
8.3. 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;
8.4. 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;
8.5. using the product or service the average statistical value;
8.6. using the expert assessment;
8.7. using assessment the Commission's conclusion of transactions (if you have disputes) of the Cabinet of Ministers of 28 March 1995 No. 67 of the rules "rules for the assessment of transactions the Commission" (Latvian journal, 1995, nr. 53).
9. If the delivered goods are imported, their market value may not be less than the value.
10. Article 2 of the law laid down in the first subparagraph the whole transaction value is a taxable person supplies goods and services taxable value of value added tax to 18 percent or 0 percent.
11. If the mediation of a certain percentage of the remuneration of the goods supplied or the services provided, article 2 of the law of the applicable provisions of the third paragraph as follows: 11.1 if a mediator shall receive additional remuneration for mediation services, liable to value added tax.
Example. If a contract with an intermediary for the delivery of goods to a value of 1000 lats (without value added tax) and of mediation services for specific additional remuneration of five percent of the contract value, the broker for services rendered are paid 50 dollars and the value added tax — nine late, after deduction of the input tax by the intermediary in budget contributions;
11.2. If a mediator as defined through the consideration of the withheld percentage of delivered goods or services, the value of the consideration is not subject to tax in the value added tax is already taxed all delivered goods or services. While the mediator loses the right to deduct input tax on these transactions.
 
Example. Broker distributes tickets 100 lats value and deducted five per cent of the remuneration of the intermediary. Tickets are charged to pay value added tax — 18 lats by the mediator in the budget, while the contributions of the mediation remedy — five lats — with the value added tax are exempt.
12. Article 2 of the law-fifth applicable in determining the taxable value of the goods, the Trade Commission lombard mortgage sale in URu.tml.
13. Article 2 of the law on the rules contained in the fifth subparagraph shall not apply to: 13.1. cargo expedition services provided with value added tax-taxable only in consideration for the expedition services notwithstanding that the provider receives from the customer's full pay, reimbursement of cargo transportation;
13.2. the housing authorities, House administrations, landlords and other taxable persons who charged residents a fee for utilities, together with value added tax and remitted in full to the companies that provide public services. In such cases, the House Manager and other persons with value added tax be levied only fees for cashier functions and their accounts with the budget;
13.3. the tourist (travel) companies that charged from tourists and the value added tax on the total value of a travel voucher, which includes the fee for other establishments (hotels, transport, catering, etc.) the services provided. These fees, together with the value added tax charged in tourism (travel) company is transferred to the respective service providers. Tourism (travel) branded the value added tax shall be calculated and paid to the State budget only for the same services (travel packages, promotional booklet issued URu.tml.);
14. Article 2 of the law's sixth rule is not applicable to containers (boxes, containers, URu.tml.), if you pay for it is not taken or is intended for liquidated damages if the tar is not taken back.
15. If any of the article 2 of the law of the sixth paragraph of the services paid by the individual recipient of goods, the value of the service delivery of the goods does not include. For those services and goods of value added tax paid a remuneration not included.
16. in applying article 2 of the law the seventh paragraph, the financial transaction records must be made for each bārter or clearing transaction (operation) must be separately invoiced and remitted to the tax.
17. Article 2 of the law the rules laid down in the eighth is not applicable to the export of goods for warranty repair. In such cases, the reimportation into the renovated good or goods received damaged, instead of the other (analog), the item of value added tax to national borders do not have to pay.
18. Article 2 of the law on the rules contained in the ninth subparagraph applicable if the purchased goods and services becomes a part of it is personal, is used for the production of his goods or services.
19. Article 3 of the law referred to in the first subparagraph, the term "party to a contract or agreement related group" refers to partnerships or groups of persons acting on the basis of the principle of partnership activities. This means that the parties have concluded an agreement that provides for joint economic activities, such as common to rent space, use technological equipment, hire employees, etc. 20. in applying article 3 of the law, the first paragraph, representatives are foreign companies representations (branches and divisions without legal personality) of the Republic of Latvia, as well as natural and legal persons, representing a foreign natural or legal persons.
21. The Person purchasing products or receive services, the value added tax paid for taxable person who charged the tax contributions in accordance with the procedure prescribed by law.
22. Article 3 of the law the second part does not apply to activities in which the budgetary bodies engage as public executive bodies (charging taxes, fees and other charges) or which are financed from the budget.

23. in applying article 3 of the law of the third subparagraph, in the margin, the taxable persons are registered in the State revenue service at the registered office or place of residence. This rule also apply to foreign persons, if they have established and registered permanent representation. If the foreign person has not established a permanent pāstāvniecīb, but carried out taxable transactions, they must register as taxable persons regardless of the transaction total. In these cases the foreign persons registered in one of the business areas.
24. Article 3 of the law referred to in the fourth subparagraph, the newly created company as taxable person registration procedure is determined by the Cabinet of Ministers on 27 June 1995, in Regulation No 165 "provisions on the procedures for the start-up companies pay value added tax and register with the State revenue service as a value added tax-taxable persons" (Latvian journal, 1995, nr. 101).
25. The State revenue service of the registered taxable person acquires the right to deduct input tax, starting with the day of registration.
26. According to article 3 of the law of the seventh part of the taxable person who wishes to withdraw from the register of taxable persons, shall draw up a report on fixed assets and tangible values of the goods for which it is paid and the value added tax input tax refunded. Calculating the residual value of fixed assets, the provisions must not be higher than the law "On enterprise income tax" (Latvian journal, 1995, nr. 32) 13. article. On the residual value of fixed assets calculated tax must be paid into the budget.
27. a taxable person who wishes to withdraw from the register of taxable persons, the amount of tax calculated in the budget due on any product material values and in accordance with article 3 of the law on the rules contained in the seventh part separately distinguished trade material goods that it purchased during a period when it was registered as a taxable person until presented by the State revenue service application for withdrawal from the register of taxable persons. If it is not possible to make the budget balance payable tax on all goods in material values.
28. Article 3 of the law in the seventh subparagraph the term "reorganization" is attributed to the company (company) of the share capital reduction, which fixed the register of enterprises, or company (the company) to break into several smaller companies. In such cases, the State Revenue Service assessed the taxable amount of the transactions projected and decides on the company's removal from the register of taxable persons.
29. in applying article 3 of the law's provisions, the ninth part of the value added tax is to be calculated according to the intermediary law article 2, and the fourth part of the mediator (if not, the recipient of the service) do not have the right to deduct the amount of tax paid as input tax.
30. Article 4 of the law the second part applies the following: 30.1. If supply of goods begins and ends in the hinterland, regardless of whether the delivery took place only on the domestic territory or crossing the State border, the tax rate of 18 percent;
30.2. If supply of goods begins inland, but ends in another country, the tax will apply 0% interest rate;
30.3. If supply of goods begins and ends in the domestic foreign (commodities), the tax rate of 18 percent;
18.9. If supply of goods begins and ends in foreign countries, it is not taxed.
31. Article 4 of the law shall also apply to the third part of the communications services. For example, on international phone calls to pay value added tax 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 value added tax is not applied to such a conversation.
32. Article 4 of the law of the fourth paragraph of part 2 the following services apply the same tax rate as the transport services. This condition is also applicable third party (subekspeditor, warehouse owners, sea ports, airports, etc.) the services provided, if such persons entered into with freight forwarders or shippers, appropriate contracts for freight service. This part of the law in all of these cases the taxable person is obliged to justify tax documentary 0 interest rate according to article 7 of the law of the third part.
33. With the regular traffic of buses in international passenger transport, carried out in foreign countries, subject to tax at 0% interest rate. The hinterland transport of 18 tax deductible interest rate as follows: 33.1. where international passenger services made taxable person, the taxable value of the shipment shall be determined in proportion to the length of the route, the Inland territory of the total route length. If the value of the shipment, the actual count for inland transport services supplied abroad value, that ratio does not have to account;
33.2. where international passenger services take a foreign person who is not registered in the State revenue service as the taxable person, it is the responsibility of the Customs authorities of the country to levy a value added tax of 18 percent on the road according to the route, which will be carried out in the hinterland, assuming that the road transport service pricing is $0.25 per kilometer.
34. 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 passing 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 value added tax at 18% interest rate: 34.1. If the passenger the 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;
21.3. If the passenger the value is set depending on travel time, with 18 percent tax rate taxable shipping time (in hours) in the territory of Latvia in proportion to the total billable time, assuming the average movement speed in Latvia is 50 kilometres per hour.
35. the international occasional carriage of passengers by a foreign person who is not registered as a taxable person, the tax is taxed the same as regular international passenger transport.
36. The carriage of goods related to the direct supply of goods outside the Republic of Latvia (exports), 0 interest rate applies from the moment the cargo for transport with the aim of adoption leave it outside. 0 percent rate of tax applicable to transport expenditure if the export of the goods is carried out in idling. breadcrumb
37. The value of transport services, which are associated with the import of goods to the border of the State, is determined on the State border and is part of the customs value of the import goods, taxable with tax rate of 18 percent.
38. the Import supplies of goods transport services carried out in the hinterland, that is, the period from the State border to the consignee of the goods, as well as the cost of transport for idling in the road by going after the imported goods are taxed in the 18 percent rate.
39. Where the import goods deliveries are made to a foreign person who is not registered to the State revenue service as the taxable person, the Customs Office on the border be charged value added tax to 18 percent for inland transport services for the transport of the goods to the destination, assuming that the road service pricing is $0.25 per kilometer.
40. the tax rate applicable to 0 transport services related to the carriage of goods in transit through the territory of the Republic of Latvia and provided by the register of enterprises registered persons, which is also a taxable person, regardless of where the resident or established the consignor and the consignee, if the transit, the consignee is a transport and expedition company, which after the cargo storage in a customs warehouse shall organise further delivery of goods outside the Republic of Latvia (the transit stop).
41. the transit freight vehicles or cargo handling is to be carried out only in the customs control zone or a customs warehouse. In such cases the goods into the customs warehouse of the customs declaration form IM-7, but the export declaration, with the EC-3.0 percent tax rate approved international freight transport accompanying documents: CMR consignment note or customs cargo declaration with the mark on the goods out of the customs area transit.
42. the company is not registered in the register and of value added tax to taxable persons not provide services relating to the carriage of goods in transit or transit passengers (passenger transport, in which passengers in Latvia will not be admitted, not released), with value added tax is not subject.
43. Article 4 of the law's fifth part was also hire purchase (leasing), if the service is inland.

44. Article 5 of the law referred to in the second paragraph the term "international transportation" refers to ships and aircraft on international routes.
45. Article 5 of the law on the conditions of the second subparagraph shall not apply to the carriage of goods, which begins and ends in the hinterland, regardless of whether you are crossing the State border or not.
46. Article 6 of the law, the first subparagraph of paragraph 1 shall also apply to the equivalent authority — nursing home social care and rehabilitation center, specialised care centre or House and the old people's home, in which the old people and the disabled, and which is wholly or partially financed from the State budget or local budgets. If, in addition to the nursing home or nursing home services for assimilated bodies will also provide the services that are not included in the total cost of the stay in these institutions, for these services to pay value added tax.
47. Article 6 of the law, first paragraph, the provisions of paragraph 3 shall not apply to the State institutions of fine guard and another employee catering expenses.
48. Article 6 of the law, the first subparagraph of paragraph 4, the provisions also apply to the fees for the handful of training, preparation courses, counselling URu.tml. provided in mainstream schools, vocational, secondary special school or high school students, their students or students.
49. The law article 6, first paragraph, the provisions of paragraph 4 are not applicable education services not directly related to the educational process, such as pay rates for persons who are not students (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, pay for the stay of children and learning, the boarding school catering for the individual need not be separated and should not be subject to tax.
50. where the educational institution that is not registered as a taxable person, is made of training funds (e.g. copy books) or educational needs made other articles, making it the tax are exempt. This educational activity is carried out by the authorities should be treated as a taxable transaction and cannot be the basis for the requirement to register as a taxable person.
51. The educational institution must register with the State revenue service as taxable person if the student-produced products are sold or provided to paid services, for example, made copies of the document to the customer, and if 12 months reached a total value of 10 000 lats. If the educational institution is a taxable person, learning the necessary teaching aids, or other subject matter to be considered as a production and domestic consumption due to value added tax.
52. The law article 6, first paragraph, the provisions of paragraph 5 shall not apply to the training farm production to the supply of goods to other persons.
53. 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.
54. Article 6 of the law, the first paragraph of point 8 of the rules applicable to the theatre, cinema and circus performers as well as tickets for playing video on the big screen, if the size of the screen diagonally not less than six metres.
55. 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, catering and other services.
56. Law 6 of the first paragraph of article 8, paragraph the term "sports entertainment" refers to a competitive sport or sports holiday visits. The fee for an adult treniņnodarbīb (swimming, gymnastics, etc.) that the concept does not apply.
57. The law article 6, first paragraph, point 9 rule also apply to feedstocks for the manufacture of medicinal products, imported medicine manufacturers in particular.
58. Article 6 of the law, the first subparagraph of paragraph 9, the term "medical services" refers to the food services in a hospital, if they are included in the total charge for the patient's stay in hospital.
59. Article 6 of the law in the first part of the provision contained in paragraph 10 shall not apply to the supply of Bank of Latvia jewelry.
60. The law article 6, first paragraph, the provisions of paragraph 11 shall not apply to: 60.1. gambling houses with games related services (such as catering services) or the supply of goods;
60.2. slot machine purchase, repair and similar services;
60.3. services related to children's slot machines maintenance and use.
61. Article 6 of the law, the first subparagraph of paragraph 12 of the rules applicable in the coffin and wreaths of mourning, mourning music, izvadītāj a URu.tml. services if they provide specialized companies.
62. Article 6 of the law, the first subparagraph of paragraph 12 of the rules is not applicable to the grave care, gravestones fabrication and installation, the funeral guests provide transport or catering services, also with a death related to the supply of goods that are not made by individual order.
63. Article 6 of the law, the first subparagraph of paragraph 12, the term "religious and ritual services" applies to marriage, marriage anniversary, baptism, funerals and other religious ceremonies in nature. The goods purchased and the service of religious ritual, liable to value added tax, and their value together with the tax service to be included in the price.
64. Article 6 of the law, the first subparagraph of paragraph 12 of the rules is not applicable, if religious organizations leased space, providing charge catering services, dealing with trade or other taxable transactions, of which gained profits.
65. Article 6 of the law, the first subparagraph of paragraph 13 applied also to insurance broker insurance services provided.
66. Article 6 of the law, the first subparagraph of paragraph 14 of the rules applicable to the fees for students on a rental if the student signs up for a period of not less than six months.
67. The law article 6, first paragraph, the provisions of paragraph 14 is not applicable to the residence fee: 67.1. holiday houses, sanatoriums, kempingo, nursing homes (except law article 6, first paragraph, point 1 of these cases) and summer cottage rentals;
67.2. a public sauna services as catering, hairdressing, solarium, swimming pool URu.tml. services that are not direct sauna service.
68. Article 6 of the law in the first part of paragraph 17 (a)) referred to the concept of "debt collection", applicable in cases of debt recovery is taken.
69. Article 6 of the law in the first part of paragraph 17 (b)) the rules do not apply to services related to customer advice financial issues, such as the taking of credit going, the purchase and sale of securities.
70. 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 are historical, Numismatic interest value and that are acquired for the purpose of collecting, as well as of precious metal coins produced by the typically does not use the payments, are considered goods and subject to value added tax. If the Bank uses a trading company and sells coins at a price that does not match the accounts at their nominal value, such as commemorative coins, the marketing company for them to charge a value added tax.
71. Article 6 of the law in the first part of paragraph 17 (d)) used the term "securities" means shares, bonds, notes, debentures, 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 entitling the holder thereof to income.
72. 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 rights to foreign companies and shares or the distribution of income, if they are not fixed-stock or bond.
73. Article 6 of the law in the first part of paragraph 17 (d)) rule if the company invests its capital property, such as a fixed asset. If the taxable person put their property (asset) — tax free — by persons in the capital, the investor loses the right to VAT deductions. This means that the amount in the budget for this fixed asset input tax deduction amount. If the fixed asset investment has entered the country without paying for the tax, the budget provided for the outstanding tax amount.
74. a consignment of humanitarian aid and donations received for applying the Cabinet of Ministers of 11 April 1995, Regulation No 95 of the "provisions on the procedures for foreign non-refundable technical assistance and humanitarian aid shipments due to value added tax and customs duty" (Latvian journal, 1995, nr. 61).
75. 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.

76. The law article 6, first paragraph, the provisions of point 20 shall not apply to supplies of goods and services (except for the commercial printing service) related to the law referred to in the literature and production costs.
77. Law 6 of the first paragraph of article 22 of the rules applicable to cooperative societies under the law "For cooperatives (collaborative) companies" (the Republic of Latvia Supreme Council and Government Informant, 1991, 1992, 35/36.nr.;/16.nr.; 15, 1993, 22/23.nr.; Latvian journal, 1995, no. 84) 3. article. This provision can be applied also to joint stock companies, if they perform the same functions as the agricultural cooperative society and providing services to their members, as well as farms that are not taxable persons.
78. The law article 6, first paragraph, referred to in paragraph 23 the term "unused real estate" not applicable in cases of land sales.
79. The procedure was due the value added tax on domestic goods temporarily admitted for inward processing shall be determined by the Cabinet of Ministers of 4 April 1995, the provisions of no. 87 "On the movement of goods and other objects, temporary admission for inward processing" (Latvian journal, 1995, 56 no).
80. The movement of goods and other objects that natural persons may be brought on by inland and on the State border should not pay value added tax, applicable in a Cabinet of 27 June 1995, the provisions of no. 166 "rules about the order in which was due the value added tax on goods and other items are imported by natural persons of the Republic of Latvia (Latvian journal, 1995, nr. 101).
81. Law 6 of the first paragraph of article 25 of the rules is not applicable to construction and installation work related to the installation of fire control equipment, as well as on the same equipment and other fire safety measures related to the supply of goods. The duty shall be fire equipment maintenance and maintenance services performed by this paragraph of the Act.
82. in applying the law, the first paragraph of article 6 of the conditions of calculation of the taxable persons, VAT, it must respect the taxable value of transactions and the total value of the transactions carried out pursuant to the law of proportion of article 10 the fifth part.
83. Article 6 of the law, the second part is applicable, if the service or delivery of the goods before taxation is registered in the State revenue service. Upon registration, a service or the delivery of goods taxable regardless of to whom the service is provided or the goods delivered.
84. The company, which is a taxable person or medical drugs produced goods domestically are exempt from value added tax pursuant to article 6 of the law, the first subparagraph of paragraph 9, but the export of the said goods, a duty of 0% interest rate.
85. the asset import arrangements for the regulation of the Cabinet of Ministers of 11 April 1995, Regulation No 96 of the "regulations on order in which was due the value added tax on imported assets" (Latvian journal, 1995, nr. 61). These rules that the Ministry of the economy, the Commission set up by the Ministry of economy, June 6, 1995, order No. 103 "for assets imported production technological process for".
86. Section 7 of the first paragraph of article 2 applicable to transport, expeditions, storage of goods, loading and unloading, inspection, grading, and other services, as well as third party (subekspeditor, warehouse owners, sea ports, airports, etc.) the services provided, if the relevant export freight service contract has been concluded with a carrier or freight forwarder.
87. Section 7 of the first paragraph of article 3 of the rules applicable to those services, the place of supply of which is not a national law according to article 4.
88. Section 7 of the first paragraph of article 4, the provisions of paragraph apply also in the ports of the Republic of Latvia registered the ship's crew free meals, when these vessels ply international routes. The vessel, which international lines, located in the port of repair or staying longer than seven days, the crew of the ship the delivered goods and services subject to value added tax rate of 18 percent.
89. Section 7 of the first paragraph of article 4 shall not apply to fishing vessels registered in the ports of the Republic of Latvia.
90. Section 7 of the first paragraph of article 5 and 6 do not apply to the provisions of the law referred to in those paragraphs, except for imports of goods when they are delivered in specially engineered customs warehouses.
91. Section 7 of the first paragraph of article 8, the procedure referred to in paragraph is determined by the Cabinet of Ministers of 2 May 1995 Regulation No. 126 of the "provisions on arrangements for the refund of value added tax in the Republic of Latvia of the accredited foreign representations, their diplomatic and consular agents" (Latvian journal, 1995, 69 no).
92. Article 7 of the law on the application of the second paragraph is determined by the Cabinet of Ministers of 2 May 1995 No. 127 rules "rules for the order in which was due the value added tax on goods intended for export deliveries to the intermediary" (Latvian journal, 1995, 69 no).
93. Article 7 of the law in the fifth subparagraph, the term ' export documents "refers to a foreign person contracts, a bill of lading and the specification of goods, Customs cargo declaration (or their copies) with the mention that the goods exported outside the Republic of Latvia, the confirmation that goods imported into the country, as well as exports of goods payment supporting documents (bank receipts of payments).
94. the value added tax bill can be used for any document (Bill of lading, etc.) that contains the law of article 8 of the sixth part that information and who meet the requirements of the design documents.
95. in applying article 8 of the law on the provision of the first paragraph, it should be noted that paying for goods in advance, payment is liable to value added tax at the time of the advance has been lodged. The amount of the deductible input tax upon goods receipt.
96. Construction services law the second part of article 8 shall apply to the moment when the acceptance is signed, the transfer Act for building work or receive an advance for the purchase of materials or other needs associated with building services.
97. On the phone, you pay using the magnetic card, value added tax is calculated automatically along with the charge for the call and deducted from the magnetic card values during a call.
98. in applying article 8 of the law, third paragraph, of the rules contained in the farms own pašpatēriņš of goods must be accounted for and at the end of each month of the tax calculation, tax invoice and statement should reflect the tax declaration. The use of own produced products on the manufacturing process to ensure your farm, for example, the use of own produced feed, for domestic consumption, is not, and is not subject to tax.
99. in the event of failure to comply with article 8 of the law's requirements and the fourth part of the tax bill is issued later than seven days after the dispatch of the goods or services, the value added tax to be levied from the supply of goods or the provision of the service.
100. Article 8 of the law the fifth rule is not applicable to administrations, apartment house management, landlords and other non-taxable persons who are billed (also showing the value added tax) for other companies provide utilities, charged the money in full and even companies that provide public services. For the services provided by the House Administration and other non-taxable persons for value added tax shall not be levied.
101. Failure to comply with article 8 of the law on the fifth part requirements and the tax amount is not paid to the budget, against said person applies to article 15 of the law on the part of the sanctions provided for in the fourth.
102. According To article 8 of the law of the seventh part of the trading company received a cheque together with the voucher can be used on the tax bill, these documents must be identifiable, that is, the receipt must include the check number, and check should be in two copies, one of which receives the goods, the buyer, but the other remains with the vendor of the goods. If you use receipts with stub types, which include the analog information, slip the second copy is not required.
103. According to article 9 of the law in the first part of the last day of the tax period is the calendar, the last day of a month, whether it is day or public holiday.
104. The value added tax for the previous tax period in accordance with the Declaration of the value added tax payable to the budget of the 15th date of the following month, but those companies that pay the value added tax in the budget centrally for several companies (affiliates), after checking with the State revenue service – not later than the twenty-fifth day of the month in the date.
105. in applying article 9 of the law, the second subparagraph, the taxable person may change the taxation period for the taxation year if the person subject to the tax year January 31, presented by the State Revenue Service District (City) Chapter application for the change of the tax period and indicated the year of paid pirmstaksācij amount of value added tax.

106. in applying the law of article 10 paragraph 1 of the first subparagraph, the taxable person from the budget payable tax amounts as shall not be entitled to deduct input tax paid on goods acquired or services received that are not used in their economic activity.
107. Article 10, paragraph 1, first subparagraph, of the rules shall be applied as follows: 107.1. if sold unused real estate, input tax paid when purchasing goods and services for the construction, deductible at the tax billing. The taxable person who purchased real estate, pay for the tax, which will be the total book value of the building, according to asset depreciation disposal and are not deductible as input tax;
107.2. If real property is sold later than a year after construction, reconstruction or overhaul finished and the value added tax is levied, it paid to pretax real estate value;
If the taxable person 107.3. the way new buildings of their economic activity, tax paid when purchasing construction materials or receive services booked is the total book value of the building, according to asset depreciation disposal and are not deductible as input tax.
108. in applying the law, article 10, first paragraph, point 1, the tax bill is considered to be paid if there is a check mark in the bank for payment. The State revenue service has the right to request from a bank statement to show that the settlement has occurred. On the tax invoice for payment in cash receipt shows. If necessary, add the receipt stamped receipt, which together with cheque involve full article 8 of the law, part of the information laid down in the sixth.
109. The application of the law in the first part of article 10 paragraph 2 of the rules, concerning documents certifying the payment of the tax on the importation of goods, use: 109.1. Customs cargo declaration with the Customs authorities check that value added tax is paid;
109.2. Customs payment receipt, bank or other institution (post, Telegraph) a document certifying that the value added tax is paid.
110. in applying article 10 of the law's provisions, of part two of the tax paid for the goods or services included in the cost.
111. The value added calculation and payment arrangements, as well as the tax return filling order is determined by the State revenue service on 27 April 1995, the methodical guidance "On value added tax calculation and payment" (Latvian journal, 1995, nr. 75).
112. The application of article 10 of the law fifth, trading companies that sell goods under article 6, first paragraph, 9, 15 and 20 (excluding medical services) are exempt from value added tax, the following conditions must be fulfilled: 112.1. trade piecenojum established tax-free goods, are not subject to value added tax;
112.2. average trading of piecenojum, set in the tax-free goods may not exceed the average trade piecenojum of taxable goods;
in the calculation of the deductible input tax 112.3. amount by law article 10 referred to in the fifth subparagraph, proportions, is not taken into account the tax paid on goods purchased for the trade. Pretax is calculated by the following formula: x = (VTM-PT) Prop. + PT where AROUND, pretax, VTM-total pay pretax, PT — input tax paid on goods purchased for trading, Prop. -under article 10, the fifth part of the calculated ratio.
 
Example. Book marketing company, purchased books, exempted from the tax, the value of 1000 lats and other books 2000 lats value, which paid the tax — 360 lats (PT);
— received services (rental of premises, utilities, transport and other services) 200 lats value and paid tax — 36 lats;
— calculates the trade piecenojum 20 percent and sell books that are exempt from tax, a value of 1200 lats and other books of 2400 pounds, as well as the charged value added tax — 432 pounds.
VTS = 360 + 36 = 396 (Ls) Prop. = 2400 (1200 + 2400) = 0.67 AROUND = (396-360) x 360 = 0.67 + 384.12 (Ls) budget the duty payable: 432-384.12 = 47.88 ($).
113. Article 10 of the law of the sixth paragraph the expression "agricultural products processing companies" refers to: 113.1. enterprises engaged in primary agricultural production (dairy plants, meat processing plants, canning plants, grain mills, sugar factory of URu.tml);
113.2. feedingstuffs industry if same processing agricultural products bought in;
113.3. limited-liability companies, joint stock companies, as well as individual companies if they make the first processing of agricultural production and processing of agricultural products takes from farms that are not taxable persons.
114. Article 10 of the law of the sixth paragraph the expression "agricultural processing company" does not apply to catering or trading companies.
115. in applying the law in article sixth, the compensation shall be paid only on the farm's own production of raw agricultural products, that is, for milk (instead of cottage cheese or cream) for livestock (alive or carcases), on grain (not flour) URu.tml.
116. Article 10 of the law's sixth rule does not apply to farms that transfer agricultural processing companies purchased agricultural produce. Illegal tax compensation farms law applicable article 15 referred to in the fourth paragraph of the sanctions.
117. in applying the law to the seventh paragraph of article 10, agricultural products processing companies to annually inform the State revenue service authority for the farms, the production quantity and value.
118. In application of article 10 of the law of the ninth part of the State revenue service certificate issued to farms and kept up the farm register, which issued certificate for agricultural products processing plant. State revenue service issued a certificate valid for one year. Repeating a statement for submission to the farms of agricultural products processing enterprises in the State revenue service is issued after the receipt of the message from the processing plant on the farms and the production value of the previous year.
119. the preparation of a tax return forms for tax period and applicable taxation year, the Cabinet of Ministers of 18 April 1995, Regulation No 107 of the "provisions on value added tax declaration" (Latvian journal, 1995, nr. 63).
120. in applying article 11 of the law, the first paragraph, the State revenue service may request of the taxable person's documents proving the value added tax return showing the amount of the input tax paid during the tax period, as well as the deductible VAT amount calculated when a value added tax return shall be submitted to the person dealing with the subject not the buying and selling of goods.
121. sending a value added tax return by mail, on the date of submission shall be considered the date when the tax return is passed to the mail (postmark). Also, if during the tax period was not of value added tax-taxable transactions, the Declaration that was completed according to the State Revenue Service methodology, developed by the State revenue service is to be provided.
122. Article 11 of the law applying the first subparagraph, the taxable person who has not submitted a tax return is not exempt from taxation in the budget for the relevant tax period.
123. The application of article 11 of the law the second part of the tax return another time filled in if the company is privatized, wound up, reorganized, and in other cases, regardless of the company's business during the tax period or tax.
124. for the purposes of article 11 of the law third, the tax return for the year of pirmstaksācij the State revenue service submitted, even if the taxable person worked less than one year.
125. The application of article 11 of the law third, if the registered taxable person during the year has taken both taxable and non-taxable transactions, before lodging the Declaration, the proportion of transactions must be recalculated (according to article 10 of the law the fifth part) for the total of a year and, if necessary, be adjusted in the amount of the input tax deductible.
126. in applying 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 together with import tariff and excise duty (if the goods are subject to excise duty).
127. In application of article 12 of the law third, the taxable person shall lose the right to deduct input tax on the transaction.

128. in applying article 12 of the law the fifth provision, in cases where the Customs cargo declaration the Customs authorities marks, but goods are imported, duty chargeable on them has also calculated the delay from the moment of entry of goods. This provision does not exempt the person from the liability imposed by law for the illegal importation of goods.
129. in applying article 12 of the law in the seventh paragraph, the State revenue service may refuse to refund an overpayment of tax for taxable person: 129.1. If a person is tax or compulsory payment of debts to the budget;
129.2. If the person is registered in the State revenue service as taxable person under the Cabinet of Ministers on 27 June 1995, regulations No 165 "provisions on the procedures for the start-up companies pay value added tax and register with the State revenue service as a value added tax-taxable persons" (Latvian journal, 1995, nr. 101). In such cases, the overpayment of tax is to be carried out under those provisions of the Cabinet of Ministers;
129.3. If a person does not produce State revenue service requested tax return;
129.4. If a person more consecutive tax period required to repay an overpayment of tax, but not the export supply or other transactions subject to tax 0 interest rate pursuant to article 7 of the law;
129.5. If a person exporting goods produced by or supplied to a person who has a value added tax debt to the State budget, and the exporter of the goods and the supplier are related parties according to the law "on the annual accounts of companies" or the exporter is the official representative of the supplier.
130. in applying article 12 of the law's provisions of part eight, all made during the tax period taxable transactions shall tax return for the taxation period and may not be transferred to the next tax period.
131. In application of article 13 of the law, the provisions of part two with tourism related services domestically, which actually provided by other taxable persons, such as hotels, transport, catering, are taxed, which is included in the total value of the travel voucher. Tourist tax firm charged services: tourist — and pay a service provider. The tourism firm as input may not be deducted.
132. If the tourism agency distributes travel package or a single component that is subject to tax, and as a reward for his service charge a certain percentage of the packet, or the value of the consideration received, the Agency is not in addition to the tax. Travel agency thereby forfeit any right to deduct input tax on these transactions.
133. In application of article 13 of the law provisions of part three, the tourism company tax is calculated only for the same service (travel packages, promotional brochures issued, etc.). Tax is included in the total value of the travel package and collected from the recipient. Calculating the amount of tax payable to budget, tourist firm deducted as input tax paid on its domestic services (for room rental, telephone conversations URu.tml.).
134. Article 13 of the law of the fourth paragraph of part 1 of the rules apply regardless of who is the recipient of the service.
135. Article 13 of the law of the fourth part 2 applied also to domestic tourism company provided services to foreign tourists. 0 percent rate of duty does not apply to inland hotels, provided transport, catering and related services regardless of to whom they are provided.
136. In application of article 13 of the law's fifth, with tourism (travel) related passenger transport subject to tax pursuant to article 4 of the Act the sixth part.
137. Article 13 of the law the fifth rule is not applicable in tourism (travel) services company, which provides foreign tourists inland.
138. Article 14 of the law the provisions of the first subparagraph shall not apply if the property is sold the company to more than one person. In such cases, the tax was paid only the rights and obligations of the company, the transferee. About separately sold goods or materials will be charged value added tax.
139. Article 14 of the law the provisions of the second subparagraph shall not apply if the company is part of the leased or other real estate.
140. for the purposes of article 14 of the law of the fourth, the company's liquidator shall submit tax returns regardless of whether or not the liquidator taxable person.
141. Article 15 of the law of the fourth part also apply to non-taxable persons, but have issued tax bill and collected value added tax, except in the cases referred to in these rules, or otherwise made use of the taxable person.
142. The order in which the present disputes in tax matters, regulated the law "About taxes and duties" in Chapter VIII.
Prime Minister m. cock Finance Minister i.-Sāmīt