Cabinet of Ministers Regulations No. 284 in Riga, 23 March 2010 (pr. Nr. 15. § 28) the provisions on excise duty and value added tax exemption certificate approval Issued in accordance with the law "on value added tax" article 7 of the law "and part 1.1 Of the excise duty levied" article 20 paragraph 1, second subparagraph "b" section i. General questions 1. determines the order in which: 1.1. Approves the excise duty and value added tax exemption certificate (hereinafter certificate) corresponding to the Commission's 1996 January 10 Regulation (EC) No 31/96 on the excise duty exemption certificate (hereinafter Regulation No 31/96);
1.2. the grant or revoke the right to use the certificate without approval.
2. the competent authorities of the Republic that confirms the certificate as well as grant or revoke the right to use the certificate without approval are: 2.1. the Ministry of Foreign Affairs;
2.2. The Ministry of defence.
3. model form of certificate defined in Regulation No 31/96. Certificate guidelines for filling out the form provided on the website of the Ministry of Foreign Affairs on the internet (http://www.am.gov.lv/en/protocol/). In the Republic of Latvia approved the certificate form completed in Latvian or English.
4. the Ministry of Foreign Affairs approves the certificate, which shall be drawn up in such of the persons registered in the Republic of Latvia (the certificate attesting to the missions or the head of the institution signature and stamp): 4.1 the diplomatic and consular representations and representations of international organisations;
4.2. the diplomatic and consular missions of diplomatic or consular agents, administrative and technical staff and of the persons referred to in this subparagraph of the family, if these persons are nationals of the Republic of Latvia or permanent residents;
4.3. the international representation of the employees in the territory of the Republic of Latvia has diplomatic status, if such persons are nationals of the Republic of Latvia or permanent residents;
4.4. the institutions of the European Union in accordance with the Protocol on the privileges and immunities of the European Union;
4.5. people that certain contracts concluded with foreign countries that are not Member States of the European Union, or international organizations, unless with respect to the exemption from value added tax the following contract is allowed or approved as laid down in those treaties, excise goods purchase.
5. The Ministry of defence approves the certificate presented: 5.1. The North Atlantic Treaty Organization (NATO) Member States ' armed forces units, staying in the Republic of Latvia (except for the Latvian national armed forces);
5.2. the civilians that these rules 5.1 referred to armed forces units accompanied, if such persons are nationals of the Republic of Latvia or permanent residents;
5.3. the United Kingdom armed forces units stationed in Cyprus in accordance with the creation of the Republic of Cyprus of 16 august 1960 contract and civilians who accompany the armed forces units, if such persons are nationals of the Republic of Latvia, or permanent residents.
6. the Ministry of Foreign Affairs does not confirm the certificate, in the event of non-compliance with the law "on excise duty" article 20 paragraph 2 of the second paragraph of point "d" and fifth conditions referred to in paragraph 3.
7. The Department of defense does not endorse the certificate, if the provisions of paragraph 5 of the person referred to is designed for alcoholic beverages and tobacco products.
8. If this rule 4.1, 4.4 or 5.1 persons referred to purchase goods or services, the official Foreign Ministry or the Defense Ministry's decision to grant a person the right to use the certificate without approval for a period not exceeding 12 months.
9. This rule 4.1, 4.4 or 5.1 a person referred to in that way inland real estate official, has the right to use the certificate in this inland real estate construction certificate for the purchase of the goods and services (including the supply of building materials, design and construction services).
10. If this rule 4.1, 4.4 or 5.1 a person referred to in the territory of the Republic of Latvia the way real estate official, Foreign Ministry or the Defense Ministry's decision to grant a person the right to use the certificate without validation on real estate construction project lead time.
11. in paragraph 9 of these regulations in that case: 11.1 certificate presented individually for each submission to the State revenue service with the value added tax to taxable persons registered in the register of goods supplier or service provider;
11.2. the certificate shall be drawn up for each tax period during which the goods or services received;
11.3. the certificate forms A part of the box 5 in paragraph 2 shall be marked "the Republic of Latvia";
11.4. the form of the certificate box 5.b tax period indicated in the goods or services received in the name, quantity, unit value and total value (without value added tax) in LCY.
II. Certificate validation procedures to confirm the certificate of 12, 4. these provisions or the person referred to in paragraph 5 (hereinafter the applicant) fills in the form of the certificate (in triplicate) and submit it to the Ministry of Foreign Affairs or the Ministry of Defense.
13. the Ministry of Foreign Affairs or the Ministry of defence within 15 working days after receipt of the completed form of the certificate: 13.1. checks if the applicant complies with the law "on value added tax", the law "on excise duty", and the requirements set out in these rules;
13.2. checks the certificate form is completed according to these rules 3 and in paragraph 11 above;
13.3. check if translation certificate form or purchase order form is not filled out any of the provisions referred to in paragraph 3;
13.4. Decides on the approval certificate.
14. If the decision has been taken to confirm the certificate, the provisions referred to in paragraph 13 of the Ministry: 14.1. Approves the certificate with a certificate signed and stamped in box 6 of the form;
14.2. approve the purchase order form with signature and seal, if the certificate is attached to the purchase order;
14.3. the registration number of the certificate.
15. the Ministry of Foreign Affairs and the Ministry of defence provides certificate and the decision taken in relation to those records in the database, including: 15.1 the applicant (legal person) the name and accreditation number of the Latvian Republic or an individual's name, address and licence number of the diplomats;
15.2. the approval date of the certificate;
15.3. the registration number of the certificate;
15.4. the certificate or purchase order item name, quantity, and total value (currency): 15.4.1. intended to buy the other Member States of the European Union without excise duty and value added tax;
15.4.2. intended to buy domestically;
15.5. the certificate or purchase order contains the service names, quantity and total value (including currency): 15.5.1. expected other Member States of the European Union, excluding value added tax;
15.5.2. expected inland;
15.6. If necessary, other information.
16. If a decision not to approve the certificate, Foreign Ministry or the Defense Ministry that the certificate referred to in point 12 of the form within 15 working days after the decision sent to the applicant, indicating the reason for the refusal: 16.1. the applicant does not comply with the law "on value added tax", the law "on excise duty", and the requirements set out in these rules;
16.2. the form of the certificate is not completed in accordance with Regulation No 31/96 or not respected this provision, paragraph 11;
16.3. the certificate form or purchase order is filled in some of the provisions referred to in paragraph 3, and accompanied by a translation;
16.4. to meet other requirements set out in these provisions.
17. the Ministry of Foreign Affairs or the Ministry of Defense: 17.1. inform the European Commission that the certificate of approval, started giving the competent authority of the Republic of Latvia, responsible for the approval of the certificate;
17.2. sends the State revenue service and European Commission sign and seal samples, used for certificate validation. These samples shall be sent to: 17.2.1. certificate of approval before launch;
17.2.2. within five working days, if signature or seal model is changed.
III. Procedure for granting the right to use the certificate without approval 18. for the right to use the certificate without approval in accordance with the provisions of paragraph 8 or 10, this rule 4.1, 4.4, or person referred to in point 5.1 shall submit to the Ministry of Foreign Affairs or the Ministry of Defense of the written submission.
19. the Ministry of Foreign Affairs or the Ministry of defence within 15 working days after the rules referred to in paragraph 18 of the receipt of the application, shall take a decision on the granting of rights to use the certificate to the applicant without approval.
20. If the decision to grant the applicant the right to use the certificate without approval, the Ministry of Foreign Affairs or the Ministry of defence within 15 working days of the adoption of the decision in writing to the:

20.1. the applicant, specifying the period of time for which the granted rights to use the certificate without approval, as well as the date and number of the decision;
20.2. The State revenue service and the European Commission giving the person the right to use the certificate without approval, the period of time for which the rights are granted, as well as the date and number of the decision.
21. a decision whereby the applicant is entitled to use the certificates without approval, include this provision referred to in paragraph 15 of the database accordingly in the Ministry of Foreign Affairs or the Ministry of Defense, indicating the period of time for which the rights are granted, as well as the date and number of the decision.
22. If a person who is granted the right to use the certificate without validation, the certificate is used domestically, not subject to this provision in paragraph 9 above, the Ministry of Foreign Affairs or the Ministry of defence on the basis of the State revenue service, within five working days after the receipt of the information referred to in this provision repealed the decision referred to in paragraph 19 of the granting of rights to use the certificate without approval, and shall inform the applicant in writing and State revenue service on this decision , indicating the reason for the cancellation of the decision and the date on which the decision is cancelled and the applicant has lost the right to use the certificate without approval.
23. The date on which the provisions of the repealed paragraph 19 of decision and reason for cancellation of the decision indicates that the provisions referred to in paragraph 15 of the database accordingly, the Ministry of Foreign Affairs or the Ministry of Defense.
24. This rule 4.1, 4.4 or 5.1 a person referred to in three years is not granted rights to use the certificate without validation if: 24.1. a person who is not assigned to this provision in paragraph 8 or 10 the right to use the certificate without approval, is used without approval;
24.2. the person with the provisions referred to in paragraph 19 of the decision are granted rights to use the certificate without approval, is used by decision deadline;
24.3. the rules referred to in paragraph 19 of the decision on the assignment of a person to use a certificate without approval are canceled.
25. Where a decision has been taken not to grant the applicant the right to use the certificate without approval, the Ministry of Foreign Affairs or the Ministry of defence within 15 working days, inform the applicant in writing, stating the reason for the refusal: 25.1. the applicant does not comply with the law "on value added tax", the law "on excise duty", and the requirements set out in these rules;
25.2. the right to use the certificate without approval are requested before the expiration of three years from the date of the cancelled this provision, paragraph 19 of the decision on the assignment of a person to use a certificate without approval.
IV. Closing questions 26. Be declared unenforceable in the Cabinet of Ministers of 13 January 2009 Regulation No 49 "rules on excise duties and value added tax exemption certificate approval" (Latvian journal, 2009, no. 14).
27. the rules shall enter into force on 1 April 2010.
Prime Minister v. dombrovsky Finance Minister e. Morgan