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

Original Language Title: Noteikumi par pievienotās vērtības nodokļa atmaksāšanas kārtību Latvijas Republikā akreditētajām ārvalstu pārstāvniecībām, to diplomātiskajiem un konsulārajiem aģentiem

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Cabinet of Ministers Regulations No. 126 (No. 23, 3. §) Riga, 2 May 1995, 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 Issued in accordance with the law "on value added tax" article 7 1. these provisions define the value added tax arrangements for payment in accordance with the principle of parity in the Republic of Latvia to apply accredited foreign representations, their diplomatic and consular agents as well as their family members, minors, if the relevant inter-State treaties do not provide otherwise.
2. If the relevant foreign country accredited missions of the Republic of Latvia, the diplomatic and consular agents, as well as their family members, minors are given advantages especially in certain cases receive back pay in this country or not, the existing value added tax, the representation of the Republic of Latvia shall 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 foreign representations, the diplomatic or consular agents, as well as their family members, minors (hereinafter-the "diplomatic or consular agents") who are not Latvian citizens or permanent residents, 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. receive back the value added tax payments.
3. To get back a value added tax payments, three months after the acquisition of goods or receipt of services domestically in the Republic of Latvia in the foreign representations accredited, its diplomatic or consular agents of the Ministry of Foreign Affairs submitted a joint application to the National Protocol on the appropriate form (annex 2), which can get in the Ministry of Foreign Affairs, and checks that the goods or services received and the amount of value added tax. The application should be submitted to: 3.1, on behalf of the representative if the goods or services received are designed for official purposes of the mission;
3.2. diplomatic or consular agent, if the goods or services received are for personal use.
4. The provisions of paragraph 3 of the documents referred to in the single State Protocol test and 15 days submit to the State Revenue Service District (City) chapter at the representation of the location.
5. the State Revenue Service District (City) Chapter 15 days after the receipt of the document amount of value added tax refunded to the relevant foreign mission from the State budget.
6. the provisions of this annex 1 1.-6 goods and services received for the official foreign diplomatic missions, the value added tax to be refunded if the amount indicated in each check is greater than 100 lats. 1. These rules 7, 8 and 9 points in the purchase of the goods and services received value added tax refund, irrespective of the amount shown on the cheque.
7. If the goods or services received are for foreign diplomatic agents and their families of minors personal needs, value added tax shall be refunded up to 200 Lats per quarter for each, but foreign consular agents and their minors family personal needs-no more than 180 Lats per quarter for each.
8. Value added tax shall be refunded if purchased in antique items.
9. goods acquired and services received that are reimbursed value added tax shall not be used for commercial purposes.
10. If the purchase of goods or services received did not meet the conditions laid down in these provisions, the Ministry of Foreign Affairs, the single protocol is entitled to disagree with the refund of value added tax.
11. the Republic of Latvia citizens and permanent residents who are working in a foreign representative office, purchasing products and services, value added tax in accordance with the law "On value added tax" (Latvian journal, 1995, nr. 49).
Prime Minister m. cock financial Minister, Deputy Prime Minister Mr Piebalgs annex 1 goods and services for which the Republic of Latvia accredited foreign representations, their diplomatic and consular agents of value added tax is reimbursed from the State budget: 1.1.1. all types of vehicles (buses and cars) and their equipment, received when purchasing a car;
1.2. motorcycles and mopeds.
2. Radio, acoustic equipment, televisions, tape recorders, video recorders, microphones and antennas.
3. Household appliances and electrical goods.
4. Furniture.
5. apparatus and equipment necessary for the work of the diplomatic mission and building equipment.
6. Security and safety systems.
7. The fee for the telephone.
8. The fee for foreign diplomatic missions working space rent, heating, gas, electricity and water.
9. fuel.
Note the. The value added tax on services associated with 1.-5. vehicles referred to in paragraph 1, the equipment and technical service, will not be reimbursed.
 
The Finance Minister, Deputy Prime Minister Mr Piebalgs annex 2 to the application for the refund of value added for the ... of … …. Application for Refund of quarterly value-added Tax for ... Quarter of the Year. ...
 
 
… … …. …. …. the Embassy, Consulate Embassy, Consulate of.................. "
 
Latvian Ministry of Foreign Affairs To the Ministry of Foreign Affairs of the Republic of Latvia's diplomatic mission to ask repayment of value added tax, on the basis of the following checks: this Diplomatic Mission hereby applies for refund of value-added tax on the following: the buyer purchase receipts account no.
Check the total added National Buyer category From. the value of number values revenue Category account No. of Total tax service of purchase receipt value value-added tax tax inspectorate the State revenue service............................................... "



Together........... " Not be refunded … …. …. ….


Total Not refundable Presented the purchase category that meets one of the following letters: Indicates applicable text by one of the following letters: A-goods and service, the embassy official.
The good and services are intended for the official use of this Embassy.
B-goods and services, intended for the Consulate official.
The good and services are intended for the official use of the salaried Consulate.
C-goods and services intended for personal use of diplomatic agents.
The good and services are intended for the personal use of the buyer, who is (a) a diplomatic agent.
D – goods and services, intended for the consular agent for personal needs.
The good and services are intended for the personal use of the buyer, who is a consul.
 
…………………………..
(Signature of the head of mission and the official seal)
(Signature of the Head of Mission and the official seal of the Mission)
 
The State revenue service value added tax refund from the State budget $ … … …. … ….
The State revenue service refund $ … …. of value-added tax from the State budget.
 
…………….
(signature and stamp)
(signature and seal)
 
The Finance Minister, Deputy Prime Minister Mr Piebalgs

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