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Arrangements For The Refund Of Value Added Tax In A Third Country Or Third Territory Registered Taxable Person

Original Language Title: Kārtība, kādā atmaksā pievienotās vērtības nodokli trešās valsts vai trešās teritorijas reģistrētam nodokļa maksātājam

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Cabinet of Ministers Regulations No. 1507 in 2013 (17 December. No 67 46) order in which repayment of value added tax in a third country or third territory registered taxable person Issued pursuant to the value added tax act 112. the second paragraph of article i. General questions 1. determines: 1.1. period for which a third country or third territory registered taxable person is required to pay value added tax (hereinafter referred to as the tax) paid on the territory of the Republic of Latvia (hereinafter inland) purchased goods and services received, and for the import of goods into the economic activity outside the territory of the European Union as well as the minimum amount of duty repaid; 1.2. the order in which the State revenue service, decide on a third country or third territory registered in the application of the tax payer (hereinafter application) specified tax amounts reimbursed in whole or in part or for the refusal to reimburse the tax, and the order in which the State revenue service tax refund in a third country or third territory registered taxable person pursuant to the value added tax Act, article 112, part 1.1 deadlines; 1.3. the State revenue service supporting documents and their submission deadlines; 1.4. the sample submission form; 1.5. the cases in which the State revenue service shall decide on the refusal to reimburse the tax amount specified in the application. 2. the procedure laid down in these provisions shall apply, if the third country or third territory registered taxable person complies with the value added tax Act, article 112 of the conditions referred to in the first subparagraph, including: 2.1 the period for which you require a tax refund (repayment period), a third country or third territory registered taxable person has not been previously not domestically operating seat, not a permanent body, which carried out the economic activity nor the declared place of residence or domicile; 2.2. a third country or third territory registered taxable person does not have the repayment period delivered the goods and services not provided, which could be considered to be domestically made goods and services, excluding: 2.2.1. trade and transport services with freight associated services, if these services do not have to pay tax to the State budget of the Republic of Latvia in accordance with the existing laws on value added tax; 2.2.2. the supply of goods or services by a person who is responsible for payment of the tax to the State budget of the Republic of Latvia in accordance with the existing laws of the value added tax. 3. Repayment period: 3.1. not more than one calendar year and not less than three calendar months; 3.2. can be shorter than three calendar months, if they are in the last month of the calendar year. 4. the release of the requested total tax amount may not be less than: 400 euro, 4.1 if the application specified in the repayment period is less than one calendar year but not less than three calendar months; 4.2.50 euro, if the application specified in the repayment period is one calendar year or less than three calendar months and these are the last month of the calendar year.
II. Procedures for third country or third territory registered taxable person shall submit an application to the State revenue service tax refund in 5, based on the application (annex), by the State revenue service submitted a third country or third territory registered taxable person or authorised person. 6. the application shall be submitted to the following time limits: 6.1 of the calendar year to September 30 following the refund period, when the repayment period is one calendar year; 6.2. after a period of three months specified in the application to the end of the period of repayment if: 6.2.1. repayment period is less than one calendar year but not less than three calendar months; 6.2.2. the repayment period is shorter than three calendar months and these are the last month of the calendar year. 7. If the application is sent by mail, on the date of submission shall be deemed the day when the application passed the mail (postmark). 8. the application shall be completed in Latvian or English. 9. A third country or third territory registered taxable person authorized person can be a natural or legal person who is acting in accordance with one of the following powers: 9.1. Publisher issued in the country of the powers and privileges, if legalized document legalization Act provides otherwise; 9.2. the Member State of the European Union, the countries of the European economic area or the Swiss Confederation in the issuing of notarized powers; 9.3. the power of the issuing country of the notarized powers granted under the terms of the contract, if the Republic of Latvia with that country has concluded bilateral or multilateral agreements on legal assistance and legal relations. 10. The third country or third territory registered taxable person or his authorized person signature submission States that: 10.1. the information provided in the application are true; 10.2. repayment period domestic economic activity has not been carried out and not made with taxable transactions, except 2.2.1. these rules and transactions referred to in point 2.2.2; 10.3. the applicant undertakes three years to repay the amount of the tax to the State budget, which mistakenly transferred to the account specified in the application to the bank. 11. the application shall be accompanied by: 11.1. paid invoice value added tax (hereinafter referred to as the tax bill) on the original repayment period domestically purchased goods and services received, for which a tax refund is claimed; 11.2. the original documents attesting to the repayment period made domestically, imports of goods for which drawback is claimed; 11.3. the documents attesting to the requested tax refund amounts paid (cash, bank cheque payment orders); 11.4. the national tax administration issued a certificate (original), valid for 12 months from the date of issue and shall certify that the repayment period specified in the application to the person that is domestically purchased the goods or services received, or taken the importation of goods, has been a registered taxable person outside the territory of the European Union; 11.5. If the application is lodged by the authorised representative, the mandate of the original, which correspond to the provisions referred to in paragraph 9.
III. Arrangements for the State revenue service examine the application and adopt a decision on the application of the amount of tax refunded, in whole or in part, or of the refusal to pay back tax

12. The State revenue service checks whether the application contains information and meet the following conditions: 12.1. the application filed 6 of these provisions within the time limit referred to in paragraph; 12.2. the application specified in the repayment period corresponds to the provision in paragraph 3 that the repayment period; 12.3. the information specified in Latvian or English; 12.4. refund requested the total tax amount is less than euro 400, 12.4.1.: If the refund is requested for this rule 4.1 referred to the repayment period; 12.4.2.50 euro, if the refund is requested on the rules referred to in point 4.2 of the repayment period; 12.5. the application contains evidence according to this provision, paragraph 10; 7.8. the application contains information about each of the domestic tax invoice or billed for each document, certifying the import of goods domestically; 12.7. the application added to the document according to paragraph 11 of these rules; 12.8. a third country or third territory registered taxable persons specified in the application to the repayment period has not been registered with the State revenue service value added tax register. 13. If the application and the attached documents contains sufficient information for a decision on the application of the amount of tax refunded, in whole or in part, or of the refusal to pay back tax, the State revenue service of the respective decision shall be taken within four months after receipt of the application. 14. The State revenue service shall decide on the refusal to reimburse the tax if: 14.1. the application does not meet at least one of the terms referred to in paragraph 12 of the terms; 14.2. the repayment requests: 14.2.1. on the deal, which has not happened; 14.2.2. the amount of the specified tax invoice that does not match the value added tax Act requirements; 14.2.3. for unused real estate acquisitions domestically and for domestic services received, which are related to real estate, construction, reconstruction, renovation, restoration or repair; 14.2.4. for personal use domestically purchased goods and services received (such as car rental, maintenance, repair, passenger car for fuel, lubricants and spare parts acquisition, recreation, catering (restaurants), health and entertainment expenses); 14.2.5. third country or third territory registered taxable person acting in accordance with the special procedure for applying the tax for tourism operators and the use of the supply of goods and services for domestic tourism services provided. 15. If the application and the attached documents is not sufficient information to reach a decision on the application of the amount of tax refunded, in whole or in part, or of the refusal to pay back tax, the State revenue service is entitled to four months after receipt of the application, require the applicant for more information. Additional information to be submitted within one month after the date on which the applicant has received a request for more information. 16. If additional information is required in accordance with the provisions of article 15, the State revenue service on tax refund, in whole or in part, or the decision on the refusal to refund tax accepted six months after the receipt of the application. 17. If within one month after receipt of the in accordance with the provisions of paragraph 15 of the required information, the State revenue service requires more information to be submitted within one month after the date on which the applicant has received repeated requests for additional information, the State revenue service on tax refund, in whole or in part, or the decision on the refusal to refund tax accepted eight months after receipt of the application. 18. If the additional information requested under paragraph 15 of these terms and additional information requested under paragraph 17 of these regulations, is not received within one month after the date on which the applicant has received a request for additional information, the State revenue service shall decide on the refusal to reimburse the tax. 19. If the State revenue service in accordance with paragraph 13 of these rules decides on refusal to refund tax, based on the fact that these provisions have not been complied with, 12.5, 12.6 12.3 and 12.7. the conditions referred to in (a), a third country or third territory registered taxable person or authorised person may, within one month of receipt of the decision, resubmit the application. 20. If, in accordance with paragraph 19 of these rules, the application shall be submitted repeatedly: 20.1. third country or third territory registered taxable person or authorised person repeatedly sends the State revenue service application and accompanying documents, application forms, title V, the State revenue service, the date and number of the decision, the date of receipt of the decision and resubmit the documents submitted; 20.2. The State revenue service within one month after receipt of the application submitted in their appearance and in accordance with the provisions of chapter III shall take a decision on the tax refund, in whole or in part, or the decision on the refusal to reimburse the tax.
IV. arrangements for the refund of Taxes 21. If the State revenue service in accordance with the provisions of paragraph 13 has accepted a decision about tax refund in full, it sends the applicant: 21.1. the decision on tax refund; 21.2. the copy of the application in which the specified refund tax amount approved; 21.3. the tax bill and the original documents, which certify the import of goods, with indication of the tax refund; 21.4. documents certifying the payment of the tax. 22. If the State revenue service in accordance with the provisions of paragraph 13 decides on a partial tax refund, it sends the applicant: 22.1. a decision on a partial tax refund, stating the reasons therefor; 22.2. a copy of the application, which contains the approved amount of the tax refund and the amount of tax for which the rejected tax refund; 22.3. the tax bill and the original documents, which certify the import of goods, on business, for which a decision on tax refund, with indication of the tax refund and documents proving the payment of the tax; 22.4. the tax bill and the original documents, which certify the import of goods, on business, for which a decision on refusal to refund tax, and the documents proving the payment of the tax. 23. If the State revenue service in accordance with paragraph 13 of these rules decides on refusal to refund tax, it shall send the applicant: 23.1. the decision on refusal to refund tax, with reasons; 23.2. a copy of the application that contains the tax amount that is not paid back; 23.3. the tax bill and the original documents, which certify the import of goods and documents proving the payment of the tax. 24. The reimbursement for approved amount of duty repaid within 10 working days of the State revenue service's decision on tax refund in whole or in part, but not later than four months after receipt of the application. If the State revenue service has requested more information, the release of the approved amount of duty repaid within 10 working days after the decision on the tax refund in whole or in part, but not later than six months after receipt of the application, if the information required under paragraph 15 of these rules, or eight months after receipt of the application, if the information required in accordance with the provisions of paragraph 17. 25. the approved release of the amount of tax refunded to a third country or third territory registered taxable person's bank account specified in the application. Costs associated with the bank transfer shall be deducted from the refunded tax amount.
26. If the amount of tax a third country or third territory registered taxable person is repaid in error, it should be repaid to the State budget. 27. The State revenue service is entitled to adopt a decision to reduce future repayment periods to be repaid the amount of the tax on the amount of tax paid in error or the decision on the recovery of this amount from a third country or third territory the taxable person registered in accordance with the law on taxes and duties ". 28. If the requested amount of the tax refund obtained fraudulently, the State revenue service is entitled to recover from a third country or third territory registered taxable persons or of persons wrongfully refunded tax amounts, as well as the fine calculated in accordance with the Republic of Latvia the applicable criminal and administrative liability of regulatory legislation. 29. the Ministry of Foreign Affairs at the request of the State revenue service provides information on arrangements for the refund of tax in the country concerned, subject to the principle of parity.
V. concluding questions

30. Be declared unenforceable in the Cabinet of Ministers of 8 January 2013 Regulation No 27 of the "procedure for refund of value added tax in a third country or third territory registered taxable person" (Latvian journal, 13, 17, 208. no). 31. To cancel a Cabinet of 22 October 2013 Regulation No 1149 "amendments to the Cabinet of Ministers of 8 January 2013 Regulation No 27 of the" procedure for refund of value added tax in a third country or third territory registered taxable person ' "(Latvian journal, 13, 208. no). 32. the rules shall enter into force on January 1, 2014.
Informative reference to European Union directive rules included provisions deriving from Council of 17 November 1986 on the thirteenth directive 86/560/EEC on the harmonization of the laws of the Member States relating to turnover taxes-arrangements for the refund of value added tax to taxable persons not established in Community territory. Prime Minister Valdis Dombrovskis Finance Minister Andris Vilks annex Cabinet 17 December 2013 regulations no 1507 application for the refund of value added a third country or third territory registered taxable person Application for the Refund of Value Added Tax to a Registered Person of the Taxabl Third Country or Third Territory the State Revenue Service (SRS), the State Revenue Service (SRS) filled in block letters To be filled out in block letters please repay the value added tax (VAT) paid: 20 ___ the following 20 ___ months. in the Republic of Latvia: purchased goods received services import of goods We would like to ask for the refund of the value Added Tax (VAT) paid on the following transactions: taxabl supplied goods provided services imported goods in the Republic of Latvia: in 20 ____ in the following months of the year 20 i. applicant (a third country or third territory registered taxable person) applicant (a registered taxabl person of the third country or third territory) name/ Full name, legal address/Legal address, postal code, country/Postal code, country Phone/Fax TelephoneFaks/email address/E-mail address, VAT identification number of the country outside the territory of the European Union/WATT identification number in country of residence outside of the territory of the European Union the tax administration authorities of the name and address of the home (or free-form using the NACE2 codes)/Name and address of the Tax authority in the country of residence (free form or using the NACE2 code) economic activity in the country of residence/business activity in the country of residence the Period for which the VAT refund is requested/required to Refund period Refund the total sales tax amount (euro)/Total amount of WATTS for reclaimed refund (euro) II. Authorised person (fill in if the application submitted to the authorized person, adding power to the original) Authorized person (to be filled out if the authorized person on behalf of the applicant to submit the application. The power of attorney must be enclosed in the original) name, surname (legal person – name)/Name, surname (for legal person: full name) passport number or ID code ID code (legal person – registration number)/Passport number or personal identification number (for legal persons – registration number) the power to issue date/date of issue of the power of attorney (legal person – legal address)/Address (for legal person – legal address) zip code , country/Postal code, country Phone/Fax TelephoneFaks/email address/E-mail address II. VAT amounts Reimbursed the recipient (a third country or third territory registered taxable person) or his authorised person of the Receiver of the VAT refund (registered taxabl person of the third country or third territory or authorized person) name, surname (legal person – name)/Name, surname (for legal person: full name) Bank code (BIC/swift code)/Code of the bank (BIC/swift code) account number to which the transferable tax amount repayable (IBAN number)/account number to which the amount is refunded VAT to be transferred (the IBAN account number) the repayment of VAT Refund IV of the source document or WATTS document establishing supplier of goods imports of goods/service provider name and VAT number of the imported goods supplier's name and country name of good/service product/service value without VAT (eur) VAT (euro) date number invoice or importation document Provider of goods/services (name Registration number, VAT) Provider of the imported good (name and country) Good/services value of goods/services, excluding VAT (eur) VAT (euro) number 1 2 3 4 5 6 7 total/Total V. other applicant information Other information of the applicant Certifies that the information provided in the application is true. Repayment period domestic economic activity has not been carried out and not made with taxable transactions, except for the Cabinet of Ministers of 17 December 2013 rule Nr. 1507 "procedure for reimbursement of value added tax in a third country or third territory registered taxable person" 2.3.1. and 2.3.2. transactions referred to in. I certify that I am committed within a period of three years to repay the State budget in the amount of sales tax if it mistakenly transferred to the account specified in the application to the bank. I declare that the information in this application is true and correct, of business activity has been performed in the Republic of Latvia, except for transactions mentioned in sub-clause 2.3.1 and 2.3.2 of the Regulation No. 1507 "procedures by which value Added Tax is to be Refunded to a Person Registered in the Taxabl Third countries or Third territories" of the Cabinet of Minister as of December 17 2013. I declare that (I) within three years of the undertak to repay any VAT sum to the State budget if it is transferred in error to the bank account specified in the application.
The applicant or the authorized person's signature and transcript/signature and transcription of the applicant or authorized person date/date VI. ENVIRONMENT information (fill in the ENVIRONMENT) Information of the SRS (to be complete by the SRS) basis. 20 ___ _____ _____ no _____ ____ on VAT refund: In accordanc with Decision No. ____ ___ ____ of ____ _____ _____ on the refund of the VAT: VAT refunded euro-____ ___ ____ about Watts is being refunded in the amount of eur _____ _____-not refunded VAT euro ____ __ _____ per WATT is not being refunded in the amount of € ____ ____ the ENVIRONMENT Department official: title, caption and transcript/Official of the SR Division: current position, signature and date/date transcription Z.v./Place of seals Finance Minister Andris Vilks