Cabinet of Ministers Regulations No. 15 in 2011 (January 4. No. 1 40) amendments to the Cabinet of Ministers of 14 November 2006, the Regulation No 933 "law" on value added tax "rules of order" Issued in accordance with the law "on value added tax" article 8.1 and article 8, paragraph 8.15 of 4.4 and fifth and article 36 1. make Cabinet of 14 November 2006, the Regulation No 933 "law" on value added tax "for the application of the rules" (Latvian journal , 2006, nr. 191; in 2007, 193. no; 2008, 201, 202. no; in 2009, 25, 120 no; 2010, 2., no. 154) the following amendments: 1. express an indication on what basis the provisions of the law, issued by the following: "Issued in accordance with the law" on value added tax "article 8.1 and article 8, paragraph 8.15 of 4.4 and fifth and article 36";
1.2. to replace in paragraph 3, the words "and" water "with the words" water and cooling energy ";
1.3. replace paragraph 40, the number and the word "" in point 5 with the numbers and the words "in paragraph 5 and 7";
1.4. to supplement the rules by 40.2 points as follows: "40.2 To law article 3, first paragraph, the person referred to in paragraph 7 to be registered in the register of taxable persons, it shall submit to the State revenue service enrollment application (annex 5). This application has the right to submit electronically through a secure electronic signature. ';
1.5. to replace paragraph 41, the number and the word "in paragraph 40" with numbers and the words "or" in paragraph 40 25.0;
1.6. to replace 48. and in paragraph number "51.1 10 000 with the number" 35 "000";
1.7. to supplement the rules with 52.1 52.2 52.3 52.4,,,, and 52.6 52.5 point as follows: "If the application of the law of 52.1 article 3 paragraph 1 of part 8.1, taxable person is eliminated, the State revenue service within one working day after receipt of the report on the exclusion of the person concerned from preclude it from the business register in the register of taxable persons.
If the sales tax group 52.2 is eliminated and the sales tax group in the main company within two months from the SALES TAX group in the liquidation of the State revenue service filed an application for a sales tax group in the Member's expulsion from the sales tax group and the amended sales tax group, the contract for the formation of the State revenue service excludes VAT taxable persons from the register.
application of Act 3.52.3 article 8.1 of part 1, if the taxable person has reorganized, creating multiple merchants, the State revenue service within 10 working days of the receipt of taxable person based application for removal from the register of taxable persons and the reorganization of the supporting documents, shall evaluate each operator's expected taxable transaction volume and shall decide on the exclusion of the person concerned from the register of taxable persons. If the expected taxable turnover is less than 35 000 lats, then, on the basis of the taxable person received reasoned submission, the person is excluded from the register of taxable persons.
application of Act 3.52.4 Article 8.1 of part 2, if the taxable person (also a fiscal representative) of the Act is not made within the time limit in the tax return for the tax period or the State revenue service is not made within the time limit of the documents to the tax inspection, the State revenue service send the person a written notice of its exclusion from the register of taxable persons.
52.5 When 12 working days following this rule 52.4 the warning referred to in the shipping taxable person (fiscal agent) do not submit tax returns or tax documents for examination, the person is excluded from the register of taxable persons.
applying the law of 52.6 3. Article 8.1 of part 2 when the State revenue service of the tax examination shows that the taxable person (fiscal agent) tax declaration has provided false information, the person is excluded from the register of taxable persons. ";
1.8. to supplement the rules by 53.1 53.2 53.3 53.4, 13,, and 53.6 points as follows: "the application of the law of 53.1 3. Article 8.1 of part 4, if the State Revenue Service perform examination it is established that the taxable person (fiscal agent), except for the sales tax group is not achievable in a specified registered address or place of residence declared by the State revenue service send the person a written notice of its exclusion from the register of taxable persons. Warning indicates the time when retested persons reach the registered address or the declared place of residence.
53.2 article 3 of the law applying to the parts (4) 8.1 if the State revenue service examination it is found that the SALES TAX group is not reachable on the specified registered address, the State revenue service sends the main company and the SALES TAX group sales tax group warning removal from the register of taxable persons. Warning indicates the time when VAT will be retested for the reach of the members at the registered office.
If the taxable person 53.3 (fiscal agent), except for the sales tax group is not reachable at the registered office or place of residence also declared during the inspection, the person is excluded from the register of taxable persons.
If the sales tax group 53.4 unreachable registered address also repeated during the inspection, the State revenue service excludes VAT taxable persons from the register.
13 application of article 3 of the law 8.1 part 4, if the State revenue service checks the time it is established that the taxable person (including fiscal representatives), excluding sales tax group, the registered office or the declared place of residence the address actually exists, the person is excluded from the register of taxable persons.
applying the law of 53.6 3. Article 8.1 of part 4, if the State revenue service checks the time it is established that the SALES TAX group in the legal address specified actually exists, the State revenue service excludes VAT taxable persons from the register. ";
1.9. to supplement the rules by 54.1, 54.2, 54.3, 54.4, 54.5 54.7 points, and 54.6 as follows: "article 3 of the law of 54.1 8.3 parts requirements do not apply to the fiscal representative.
54.2 If the principal fails to comply with article 3 of the law of obligations in part 8.11, the State revenue service excludes VAT taxable persons from the register.
54.3 If State revenue service finds that the fiscal representative is article 3 of the law of 8.15 part referred to in paragraph 2 shows that the State revenue service, fiscal representative sent a written warning about its exclusion from the register of taxable persons.
54.4 If 10 working days after this rule in writing referred to in paragraph 54.3 alert fiscal representative fails to pay the debt, the fiscal representative is excluded from the register of taxable persons.
If the fiscal representative is 54.5 legal entity and the State revenue service establishes that as regards the legal person pārstāvēttiesīg person there was article 3 of the law of 8.15, paragraph 3 of part circumstance, the State revenue service, fiscal representative sent a written warning about its exclusion from the register of taxable persons.
54.6 If within 30 days after this rule 54.5 referred to alert the fiscal representative shall not prevent the Act article 3 paragraph 3 of part 8.15 in the above circumstance, fiscal representative is excluded from the register of taxable persons.
If the fiscal representative is 54.7 physical person, which is the only pārstāvēttiesīg person and the State revenue service finds that with respect to the person pushing the Act article 3 paragraph 3 of part 8.15 in the circumstance, the State revenue service off fiscal representative of the taxable person in the register. ";
1.10. delete paragraph 59;
1.11. to make 60 and 61 points. the following: "article 4 of the Act 60 for the eighth part, paragraph 2 of the little consumption is assessed by comparing the total taxable person bought gas, electricity, heat or cooling energy quantity with the quantity sold below.
61. Application of article 4 of the law on the ninth part, gas, electricity, heat or cooling energy delivery location is where the installed gas, electricity, heat or cooling energy counter. ";
1.12. replace paragraph 127 number and the word "10 percent" with the word "reduced";
1.13.137, 138 Express, 139 and 140 above. as follows: "the law of article 137.6.2 15 and 17 are applicable only to supply citizens (natural persons) who buy and consume thermal energy and natural gas for household use (final consumption).
138. Pursuant to article 6.2 of the Act, paragraph 17 persons in accordance with article 2 of the law of 13th delivers natural gas to citizens (natural persons) final consumption but are not considered actual goods suppliers, when the tax bill, the supply of goods apply reduced rate of tax.
139. in applying article 17 of the Act in paragraph 6.2, the person doing the House managers and the function of article 2 of the law in the sense of paragraph 13 are considered natural gas suppliers, invoicing of the goods delivery to citizens (natural persons) who are buying and consuming natural gas for household use (final consumption), with a reduced rate of tax levied a tariff of natural gas, which has applied the natural gas trader.

140. If a natural person is buying and consuming energy and natural gas business or any other type of professional needs, law article 15 and 6.2, paragraph 17 is not applicable. In this case, the natural person notifies for heat and gas used for the supplier or persons who carry out the functions of the House. "
1.14. delete paragraph 141;
1.15. supplement with 152.2 point as follows: "the application of section 7 152.2. the first subparagraph of article 4.3 points, the airline operates chiefly on international routes, if all the conditions mentioned in this paragraph: 1. airlines 152.2 annual turnover international routes is at least 80 percent of the total turnover;
2. airline route 152.2 number international routes is at least 80 percent of the total number of routes. ";
1.16. supplement with 153.1 points as follows: "the application of the law of 7 153.1 of the first paragraph of article 13, customs declaration, drawn up in accordance with the laws and regulations in the field of customs, as the sender indicates the fiscal representative. ';
1.17. delete paragraph 179, the words "after the decision of the Court";
1.18. the deletion of the words in paragraph 180.1 "taxable person";
1.19. supplement with 180.2 point as follows: "the application of the law of 180.2 article 8, paragraph 2, of part 5.1, the bailiff when the tax bill in accordance with the provisions of paragraph 179, uses a separate one or more of the expense of the series index number, which uniquely identifies the invoice in respect of the taxable person's belongings for sale the bailiff's auction action.";
1.20. supplement with 185.1 and 185.2 rules point as follows: "the application of the law of 185.1 article 5.1 of part 18, the fiscal representative, article 1 of the law referred to in paragraph 41 of the business tax bill statement on his own behalf, giving yourself as the sender of the goods and the invoice by check" items sent by person A (pārstāvām property of the person) instructions ".
applying the law of 185.2 article 8 paragraph 18 of part 5.1, if the fiscal representative shall form one export shipment, forming one customs declaration indicating from domestic or from another Member State received goods intended for export, the fiscal representative shall present one tax bill. "
1.21. to supplement the provisions of the following paragraph 196.1: "196.1 applying law article 10, first paragraph, point 1 as input tax is not deductible in the amount of tax shown on invoices for vehicle fuel acquisition costs based on actual mileage, exceeds the number specified in the izgatavotājrūpnīc city cycle fuel consumption of more than 20 percent."
1.22. supplement with 207.2 points as follows: "the application of the law of 207.2 article 10 1.2 part, tax invoice for the taxable person to acquire the property the bailiff or the insolvency practitioner in the auction do indicate the amount of the tax is a deductible after: 1. elapsed 207.2 bailiff or the insolvency practitioner in the calculation of the time limit for appeals and this estimate is not appealed, or if this estimate is appealed After the entry into force of a court ruling on the estimates drawn up;
2. from the bailiff 207.2 or insolvency administrator receive the tax invoice. ';
1.23.218.2 and 218.3. in expressing subparagraph by the following: "deducted pretax is 218.2. pretax, which the taxable person is a real atskaitījus, pursuant to the law article 10 quarter 2.1 point real estate use proportions at registration in the State revenue service;
218.3. pretax is pretax, which the taxable person is calculated for each tax year, multiplying one-tenth of the total tax amount with the economic needs of the intended use of the real property taxable and non taxable proportion of transactions in the relevant tax year. ";
1.24. the express point 221 by the following: "taxable person 221. recorded in the State revenue service law article 10 paragraph 2 of the fourth part of that real estate, even if the input tax deductions on this real estate is not taken and real property intended to be used only for purposes that are not related to the taxable person's economic activities, or use operating of real estate only untaxed transactions.";
1.25. replace paragraph 228, the words "in its annual declaration" with the words and figures "until May 1 of the year of the pēctaksācij shall be submitted to the State revenue service law article 10 paragraph 3 of part IV of that information on the use of immovable property tax year";
1.26. replace paragraph 229 words and figure "over the next 10 years, with a number of taxation" and the words "10 years";
1.27. the express section follows 294.3.: "294.3. continue to make pretax adjustment for the remaining part of the real property, pursuant to the law of the fourth part of article 10 referred to in paragraph 2.1 of the real estate use proportions.";
1.28. replace paragraph 239 of the numbers and the words "and in paragraph 242.243." with numbers and words "242, 243 and 243.1 242.1, point";.
1.29. supplement 241.2. section behind the words "State revenue service" by the words "and the number" by 2010;
1.30. supplement with 241.2.1 subparagraph by the following: "241.2.1 from the budget in the amount of the input tax deducted (N1atsk.), pursuant to the law of the fourth part of article 10 referred to in paragraph 2.1 of the real estate use proportions, which was specified when registering real estate in the State revenue service, beginning with the 2011;";
1.3.1. to supplement the provisions under paragraph 241.4.1 as follows: "the 241.4.1 of the budget actually deducted pretax amount (N1fak), which is calculated using the following formula: N1fak. = N1atsk. – Children. that N1atsk. -from the budget in the amount of the input tax deducted under subparagraph 241.2.1 of those rules;
Remote areas. – the total amount of the input tax paid back the budget in accordance with this regulation. "; 241.3.
1.32. supplement with 242.1 points by the following: "the number of years 242.1 (n1) after the registration of immovable property, for which the taxable person, starting in 2011, take the deduction adjustment is calculated as follows: real estate acquisition (or into) the year + 9 year (s) – real property renewal year.";
1. to make the introductory part of paragraph 243 as follows: "243. adjustment of VAT for each taxation year after real estate renewal by 2010 is as follows:";
1.34. Express in terms "243.2 p" as follows: "p"-for the purposes of economic activity in the real property taxable and non taxable proportion of transactions in the relevant tax year; ";"
1.35. to supplement the provisions of the following paragraph 243.1: "adjustment of input tax 243.1 every tax year after real estate renewal, starting in 2011, do the following: 1. calculation of 243.1 actually deducted the input part (P1fak.), using the following formula: P1fak. = N1atsk. /n1, which N1atsk. -from the budget in the amount of the input tax deducted under subparagraph 241.2.1 of those rules;
N1-the number of years for which the input tax adjustment is made and calculated in accordance with this provision; 242.1
2. calculation of 243.1 deductible input VAT (P1atsk.), using the following formula: P1atsk. = Nkop. /n1 x p1 that Nkop. -the total amount of the tax in accordance with the provisions of section 241.1;
N1-the number of years for which the input tax adjustment is made and calculated in accordance with this provision; 242.1
P1-operating needs for real estate in the proportions of use under article 10 quarter 2.1;
3. the calculation of the margin of 243.1 S that taxable person paid into the budget or the budget gets back in, using the following formula: S = P1fak. – P1atsk. where P1fak. -actually the input tax deducted part;
P1atsk. -pretax. ";
1.36. replace paragraph 244. numbers and the words "paragraph 242 and 243." with numbers and words "242, 243 and 243.1 242.1, point";.
1.37. supplement with 252.1 points as follows: "article 10 of the law of 252.1 7.2 in cases referred to in part, if the taxable person, the VAT on the leased or purchased imported light passenger car is atskaitījus in full, but that car is used with economic activity unrelated transactions, such a car is deemed private, for which the taxable person is obliged to calculate and pay the tax to the State budget."
1.38. supplement with 262.1 points as follows: "262.1 Fiscal Representative, representing a taxable person of another Member State or in the territory of the European Union is not registered, you must provide detailed shipment or an inventory of goods received, to the tax authorities could track each movement of goods."
1.39. supplement with 280.1 280.2 points in this and:

"applying the law of 280.1 article 12 1.20 share, the bailiff duty, calculated on the sale of property the bailiff's auction action, contributions to the State budget shall be submitted to the State revenue service, notification of payment of the tax (annex 3). This notice shall be submitted to fill and the State revenue service, even if the calculated tax is zero.
280.2 bailiff, filling out the notification referred to in paragraph 280.1 for payment of the tax (annex 3), table specify each transaction on a separate line. 1. column of that table is filled with the words "sale of property at auction" and the taxable person's tax registration number, which they sold to a bailiff's auction action. ";
1.40. supplement with 289.1 point as follows: "the application of the law of 289.1 12.3 of the first paragraph of article 1 and paragraph 2, omitting the goods for free circulation, the taxable person's economic activities they can send the person to another Member of the European Union.";
delete 1.41.295;
1.42. replace paragraph 330, the words "the supply of gas through the natural gas distribution system (through pipelines)" with the words "the supply of gas through a natural gas system situated within the territory of the European Union, or networks that are connected to this system";
1.43. express the point following 339: "339. Article 33 of the law applying the second or part of the goods after the 2.1 release for free circulation in a constant way documents submitted for release of goods for free circulation (such as the documents certifying the purchase – sale of goods a legal transaction (invoice, agreement), the International Bill of lading (CMR), international rail Bill of lading, air waybill), the supplied goods to a recipient who is in another Member State a valid tax number.";
1. delete paragraph 339.2, 340 and 340.1;
1.45. replace paragraph 341 words and number "340. these provisions in the paragraph" with the words and figures "article 33 of the law, or in the second part"; 2.1
1.46. supplement with 341.1 points as follows: "the application of 341.1 article 33 of law 2.3 on documents, share, proving that the imported goods are made to be transported or dispatched to another Member State, you can use this rule 339. documents referred to in paragraph 1. ';
1.47. to replace paragraph 6 of annex 1, the number "10 000" with the number "35 000";
1.48. Replace annex 2, the number and the symbol% "21" with a number and the symbol "22%";
1.49. Replace annex 2, the number and the symbol "10%" with the number and the symbol "12%";
1.50. the provisions supplementing the annex 5 by the following: "5. the annex to Cabinet of Ministers of 14 November 2006, the Regulation No 933 fiscal representative Application for registration under the value added tax to taxable persons registered in the void of lost in the Cabinet of Ministers of 28 March 2006 no. 239", the provisions of the order in which the State revenue service person is excluded from the State revenue service with value added tax taxable persons registry "(Latvian journal , 2006, nr. 53; 2009, no. 192).
3. rules applicable to January 1, 2011.
Prime Minister v. dombrovsky Finance Minister a. Wolf