Cabinet of Ministers Regulations No. 543 Riga 2014 (16 September. No 49 14) amendments to Cabinet of Ministers 3 January 2013 by Regulation No 17 "value added tax law and the application of certain requirements for the payment of value added tax and administration" Issued under the value added tax Act, article 40 of the eighth, sixth subparagraph of article 45, article 46, second paragraph of article 49 of the fourth, the second subparagraph of article 51, article 52 paragraph 3 first subparagraph "a" section 52. Article 65 of the fourth part of the third subparagraph of article, article 66 of the eighth, the second paragraph of article 72, article 85 of the eighth part 1 and paragraph 3, article 107, article 117 of the ninth part, article 129 of the eleventh part of article 134 of the fourth subparagraph, article 138 of the twenty-third article 140.1 fourteenth, parts 1, 2 and 3 and article 144 of the fifth 1. make Cabinet 3 January 2013 the Regulation No 17 "value added tax rules for the application of certain requirements and value added taxation and administration "(Latvian journal, 13, 14, 107, 208, 250. no) the following amendments: 1. to supplement, on the basis of the provisions of the law issued in" behind the numbers and article 138 of the twenty-third part "with numbers and the words" in article 140.1 Fourteenth parts 1, 2 and 3. '; 1.2. to supplement the rules by 1.30 1.31 1.32, and subparagraph by the following: "1.30. the order in which the non-established taxable person carries out economic activities in the European Union, and the taxable person who does not carry out economic activities in the Member State of consumption, ārpussavienīb mode and mode for use of the Union submitted the application for registration in the State revenue service electronic communications, broadcasting and electronically supplied services register (hereinafter referred to as the ārpussavienīb mode and mode records), and the application particulars; 1.31. the order in which the State revenue service register of taxable persons who do not carry out economic activities in the European Union, and to taxable persons who do not carry out economic activities in the Member State of consumption, as electronic communication, broadcasting or electronic services supplied by providers in the territory of the European Union, and the registration deadline; 1.32. the order in which a taxable person who does not carry out economic activities in the European Union, and to taxable persons who do not carry out economic activities in the Member State of consumption, is excluded from the Union of ārpussavienīb and mode register and exclusion deadline. "; 1.3. make 123. paragraph by the following: "123.112. These provisions in the application referred to in paragraph 1 do not fill out part A of 123.1.5:., 6, 7, 8, 9, 10, 12, 13 and 14 and part B 20 and 22, if the application is submitted by a taxable person who, in the State revenue service value added tax register established under article 142 of the law; 123.2. A part 2, 10, 12, 13, 14 and 15 of part B, 16, 17 and 20, if the application is submitted by the taxable person – legal person, who has declared insolvency process. "; 1.4. to supplement the provisions of the following paragraph 163.1: "163.1 Registered taxable person performs the adjustment input by submitting a tax return for the calendar year, the last tax period, if the value exceeds the loss in accordance with the corporate income tax and personal income tax regulations planned loss."; 1.5. to supplement the provisions of this chapter XI1: "XI1. The order in which tax register in ārpussavienīb mode and mode register of the Union, and the general circumstances of the exclusion from the taxable person mode and ārpussavienīb mode registry 194.1 Union applying the law of the third paragraph of article 140.1, a taxable person who does not carry out economic activities in the European Union, and the taxable person who does not carry out economic activities in the Member State of consumption shall submit an application in the State revenue service. The application shall specify: 1. the ārpussavienīb mode 194.1 for use in the Commission of 13 September 2012 implementing Regulation No 815/2012, laying down detailed rules for the application of Council Regulation (EC) no 904/2010 concerning the special schemes, to taxable persons not established in the Member State and providing telecommunications services, broadcasting services or electronic services to non-taxable persons (hereinafter Regulation No 815/2012) (I) in column B of the annex, from 2 to 12 point that information, as well as the information referred to in paragraph 17, if the services are provided for the first time, having regard to the Council of 9 October 2012, the Regulation (EU) no 967/2012 on implementing Regulation (EU) No 282/2011 as regards special schemes, to taxable persons not established in the Member State and providing telecommunications services , broadcasting or electronic services to non-taxable persons (hereinafter referred to as the Council Regulation No 563/2012), article 57 (d) the conditions referred to in the second paragraph. The taxable person shall also certify that tax evasion is not registered for the purposes of the European Union; 2. the Union of 194.1 mode for use in Regulation No 815/2012 in column C of annex I from point 3 to point to this information 15.1 and specify the information referred to in paragraph 17, if the services are provided for the first time, having regard to Council Regulation No 563/2012 article 57 (d) the conditions referred to in the second paragraph, as well as noted the information referred to in paragraph 20. 194.2 State revenue service within five working days after the rules referred to in paragraph 194.1 receipt of the application, examine and decide on the rules referred to in paragraph 194.1 tax payer registration mode and ārpussavienīb mode of the Union in the register or on the refusal to register the taxable person concerned in this register. 194.3 If State revenue service shall decide on the rules referred to in paragraph 194.1 tax payer registration mode or ārpussavienīb mode for the Union, it not later than the day following the adoption of the decision, notify the taxable person concerned about the inclusion of the ārpussavienīb mode and mode of the Union in the register and the registration number assigned to the application for registration for a specified e-mail address. This provision 194.1 194.4 points a taxable person referred to in the application for registration shall be submitted to the ārpussavienīb mode and mode of the Union register, the appropriate mode by Council Regulation No 563/57 d 2012 the date laid down in article 29. 194.5 State revenue service shall decide on the refusal to register the rule referred to in paragraph 194.1 tax payer ārpussavienīb mode and the mode for the use of the Union, if there is at least one of the following conditions: 1. the 194.5 taxable ārpussavienīb mode or the mode for the use of the Union is registered in another Member State; 2. the registration application to the 194.5 contains false data; 3. a submission for registration of 194.5 specified information is incomplete; 4. do not respect the 194.5 in Council Regulation No 563/2012 deadline for repeated recording mode or ārpussavienīb mode for the Union, if the taxable person was excluded from the mode register. 194.6 If State revenue service shall decide on the refusal to register the rule referred to in paragraph 194.1 tax payer ārpussavienīb mode and mode register, a Union that specifies the reason for the refusal and not later than the day following the adoption of the decision, notify the taxable person concerned, sending the decision to the registration application specified in the electronic mail address. the State revenue service 194.7 exclude taxable persons from the ārpussavienīb mode and mode registry if there's at least one of the following conditions: 1. the taxable person 194.7, with the State revenue service electronic declaration system, declaring that he no longer supplies electronic communication, broadcasting or electronic services; 2. the taxable person 194.7, with the State revenue service electronic declaration system, announces that he wants to stop mode or ārpussavienīb mode for the Union, having regard to Council Regulation No 563/2012 g referred to in article 57; 3. If there are other 194.7 signs which suggest that the taxpayer's taxable activities and subject to ārpussavienīb mode or the mode, the Union is over; 4. where the taxable person 194.7 no longer fulfils the conditions required for ārpussavienīb mode and the mode for the use of the Union; 194.7 5. If a taxable person persistently fails to comply with the rules concerning the mode of ārpussavienīb and Union, having regard to Council Regulation No 563/2012 58. (b) the conditions referred to in article; 6. taxable person 194.7, with the State revenue service electronic declaration system, announces that wants to change identification of the Member States, having regard to Council Regulation No 563/2012 article 57 in these conditions. the State revenue service 194.8 decision on exclusion from the Union of ārpussavienīb and mode register not later than the day following the adoption of the decision, notify the taxable person, by sending it to the registration application specified in the electronic mail address. 194.9 taxpayer is off from tax ārpussavienīb mode and mode registry with the EU Council Regulation No 563/57 g and the 2012 article 58 of the specified date. If this provision 194.1 194.10 referred the taxpayer wishes to announce the changes associated with this registration data through the State revenue service electronic declaration system, submitted the application for ārpussavienīb mode or the Union's mode change registration data. "; 1.6. to supplement the rules with 198.5 points in this and 198.4:198.4 To 2015 "January 1, be declared unenforceable in the Cabinet of Ministers of 18 December 2012 rules no. 897" the order in which the calculated and payable the value added tax on electronically supplied services in the territory of the European Union "(Latvian journal, 2012, 202. no; 208. no 2013). This provision, 198.5 194.7 194.8 and 194.9 points shall enter into force on January 1, 2015. "; 1.7. to supplement annex 2 with 4.1 and 4.2 of the following paragraph: 4.1 "mark if the taxable person – legal person – has been declared insolvency proceedings (where the check in point 2 of section A of this application, 10, 12, 13, 14 and 15 of part B, 16, 17 and 20 blank) 4.2 mark if the taxable person – legal person – has been declared insolvency proceedings and it is excluded from the State revenue service value added tax register for value added tax act 73 of the first paragraph of article 4, 5 or 6 the infringements referred to in the Declaration "insolvency proceedings; 1.8. to complement part C of annex 2 behind "decision on the registration of the State revenue service value added tax register would get the State revenue service home page on the internet" with the following text: "the decision on registration in the State revenue service value added tax register would get the State revenue service electronic declaration system";
1.9. to complement annex 3 behind the text "decision on the registration of the State revenue service value added tax register would get the State revenue service home page on the internet" with the following text: "the decision on registration in the State revenue service value added tax register would get the State revenue service electronic declaration system";
1.10. to supplement annex 4 point 4 "behind the text of the State revenue service home page on the internet" with the following text: "the State revenue service electronic declaration system".
2. the rules shall enter into force on the 1 October 2014. The Prime Minister is the Minister of Finance of Rashness Newsletters site – Minister of Foreign Affairs Edgar a Rinkēvič