Cabinet of Ministers acts of Cabinet of Ministers Regulations No. 308 (No. 58, 10) Riga, 1995 October 24 provisions concerning arrangements for the official representatives of the manufacturer (the dealer) gets permission to import motor vehicles tax payment related to their sales made in accordance with the customs code of the Republic of Latvia on article 21, second paragraph (I). the terms used in the regulations motor vehicle — imported power-driven vehicle which travels on the road by using the energy produced, which recorded road traffic safety Directorate or the State technical supervision inspection and which are intended for sale to the Sales Office of motor vehicles.
 
Motor vehicle sales office: marketing site (hereafter referred to as "Sales Office"), which is realized (sold) the imported motor vehicles and is expected to make motor vehicles under customs control.
 
Sales office-holder in the register of registered Establishments of the company (the company) is in receipt of the special permission (license) retail sale of motor vehicles, and who has been issued a trading card.
 
Customs control sales office, measures designed to ensure that the sales office holder complies with the requirements in the legislation on customs controlled motor vehicles.
 
With the importation of a motor vehicle related taxes, value added tax, customs duty and excise tax.
 
The official representative of the manufacturer (dealer) — company (company), a manufacturer of motor vehicles which is officially authorized (documented) to represent their interests in the Republic of Latvia, and this mandate is approved by the State revenue service.
II. General questions 1. These rules shall determine any official representative of the manufacturer (dealer) (called a "dealer") receives permission to import motor vehicles tax payment related to their realization (sale) Sales Office (hereafter referred to as "the authorisation").
2. the Dealer has the right to receive authorization if: 2.1. it is the holder of the sales office and salon feasible importer of motor vehicles;
2.2. This authorisation has been granted full customs procedures for inland Customs Office ("preferential treatment");
2.3. Sales Office is able to perform the customs clearance of motor vehicles;
2.4. at the time of application for the permit is paid all taxes and settlement of other obligations with the State;
2.5. to the founders or the officials are not prosecuted.
3. the authorisation shall be used if it is carried in the motor vehicle in accordance with the contract is purchased from the manufacturer, which is the official representative of the beneficiary of the authorisation.
4. With the introduction of the motor vehicle related taxes the dealer must pay the State budget within three working days following the day on which the relevant vehicle sales.
5. Sales Office and area in which are stored and marketed under customs control existing motor vehicles, a customs control zone.
III. Permit 6. Licences shall be issued on the State revenue service and approved by the responsible officer of the signature and the stamp of the State revenue service. The authorization must specify: 6.1 release date;
6.2. the dealer's name and license number;
6.3. the motor vehicle title, which will be realized in the sales office;
6.4. sales office address and area;
6.5. the Customs Office which will carry out the commercial cabin control;
6.6. The State Revenue Service District (City) chapter, in which the dealer is registered as a taxable person.
7. in order to receive the permit, the State revenue service must submit a written application and it must be accompanied by the following documents: 7.1 of the Statute, the dealer's registration certificate and license for retail trade with motor vehicles;
7.2. documents certifying the ownership or rental to sales office;
7.3. the commercial cabin schematic plan;
7.4. the document proving that a requirement referred to in paragraph 2;
7.5. the State revenue service check of the bank or the insurance company guarantees that the certified letter, original (stamp of the authority, the Chief's signature and date) at the State Revenue Service District (municipal) Department in which the dealer is registered as a taxable person;
7.6. the written power of attorney to represent the relevant motor vehicle producer interests in the Republic of Latvia.
8. The rules referred to in paragraph 7 of document list can be updated at the discretion of the issuing of authorisation, if it is necessary to comply with this provision.
9. applications for authorization of the State revenue service appearance in two weeks.
10. the authorisation shall take effect on the date of issue or the date indicated in the order.
11. the permit is issued for a period of up to one year, and it is extended if during operation the dealer is not in breach of the law and the requirements of this regulation.
12. applications for authorization and the documents attached to them, as well as a copy of the authorization issued by the stores in the State revenue service.
13. The dealer will provide the customs control of the required documents and motor vehicle records.
14. The dealer once a month in the State revenue service submitted a report on the importation of motor vehicles, marketing and payment of taxes.
15. Permission shall be withdrawn in the following cases: 15.1. within three months of lodging the application, the applicant has not arrived after the authorisation;
15.2. the dealer is not adhered to laws and customs regulations;
15.3. been disturbed customs control;
15.4. the tax evasion have not been complied with and the accounting procedures;
15.5. the dealer shall submit a written request for the sales office.
16. After the cancellation of motor vehicles to be exported from the Republic of Latvia or to pay with it into the related taxes.
17. If the permit is cancelled under this rule 15.2., 15.3 and 15.4., it is not restored.
IV. Documentation procedures for the stowage of motor vehicles Sales Office for the 18 Dealers have received permission for each imported motor vehicle must be carried out by the Customs cargo declaration (single administrative document) and the payment document.
19. With the introduction of the motor vehicle related taxes are calculated on the customs border of the Republic of Latvia, when the motor vehicle is declared in placing sales office.
20. Within one working day after indices motor vehicle across the customs border of the Republic of Latvia to the dealer shall submit to the State Revenue Service District (City) chapter, in which it is registered as a taxable person, Customs cargo declaration (single administrative document) copies to the customs check that taxes are not paid, and an accompanying copy of the motor vehicle, the original.
21. the imported motor vehicle sales in the sales office is allowed for a period of up to one year after the date of issue of the Declaration.
If a motor vehicle is not disposed of within one year of the Declaration, the dealer must leave the Republic of Latvia or must pay with its import-related taxes.
22. Three days after the motor vehicle dealer shall provide national sales revenue district (City) chapter, in which it is registered as a taxable person, proof of purchase and payment of all taxes in the State budget.
Payments to the budget under the tax rates and customs value of a motor vehicle that was in the vehicle at the date of declaration. The payment is increased with the motor vehicle the day of declaration according to the Latvian Bank refinancing rate. This procedure also applies to this provision in the second paragraph of paragraph 21 of that case.
23. If a motor vehicle sales office before sales are damaged as a result of force majeure affects or is stolen, the dealer must jointly with the State revenue service customs authorities carrying out control of the sales office and the Ministry of the Interior police authority to draw up the Act. On the territory of the Republic of Latvia, the damaged and stolen motor vehicles associated with importation taxes must be paid in full.
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