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Amendments To The Cabinet Of Ministers Of 14 November 2006, The Regulation No 933 "law" On Value Added Tax "rules Of Procedure"

Original Language Title: Grozījumi Ministru kabineta 2006.gada 14.novembra noteikumos Nr.933 "Likuma "Par pievienotās vērtības nodokli" normu piemērošanas kārtība"

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Cabinet of Ministers Regulations No 1649 year 2009 in Riga on 22 December (pr. 89.147 § 155) 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 7.2 article 8 subparagraph 4.4 part, article 8 the fifth paragraph, article 12 and article 36, subparagraph 1.2 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, 202. no; in 2009, 25, 120. No.) 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 4.4 Article 8 part of fifth and article 36";
1.2. deleting paragraph 8;
1.3. to complement the 10 point after the words "in accordance with the public procurement law" with the words "or public-private partnership law";
1.4. the deletion of paragraph 12 and 14;
1.5. to supplement the rules by 15.1 points as follows: "article 1 of the law 15.1 30. referred to the term" vehicle "refers to article 1 of the law referred to in paragraph 31, the new vehicles intended for the carriage of passengers or goods;"
1.6. delete paragraph 21;
1.7. to make 22, 23 and 24 as follows: "the application of the law of 22 article 2, fourth paragraph, of the supply of goods or services included in the value of State and local government funding if funding received to cover in full or in part to the production of goods or the provision of services, and is directly linked to the price of goods or services.
23. paragraph 22 of these rules do not apply to State or local funding, received compensation for carriage of passengers on public transport in the inland.
24. in applying article 2 of the law for a quarter, State or municipal funding received to fully or partially settled with the production of goods or the provision of services related to expenses, but not directly linked to the price of goods or services, not included in this transaction. ";
1.8. replace paragraph 27, the words "including currency futures buying and selling" by the words "including currency futures;
1.9. delete paragraph 29 and 32;
1.10. to make 40 as follows: "40. Article 3 of the law in the first part (excluding that part of the person referred to in paragraph 5), and article 26 of the first, ninth, tenth, eleventh, and thirteenth in the part of the person to be registered with the State revenue service value added tax register of taxable persons (hereinafter referred to as the register of taxable persons), it shall submit to the State revenue service enrollment application (annex 1). This application has the right to submit electronically through a secure electronic signature. ';
1.11. to supplement the rules by 24.9 points to the following: "24.9 has the right in the register of companies at the same time with the application for recording in the commercial register of authorised economic operator to submit these rules referred to in paragraph 40 of the registration application. In this case, that the application be completed only in part (B) and (C). ";
1.12. paragraph 41 be expressed as follows: "41. That provision referred to in paragraph 40, the application for registration signed by the person who has the authority to sign. If the registration application shall be signed by the authorised person, it simultaneously with this application shall submit a written mandate. Paraksttiesīg person is responsible for the accuracy of the information provided. ";
1.13. supplement with 41.1 points as follows: "If this rule 41.1 40. application for registration referred to in paragraph 1 shall be submitted in accordance with this provision, the application of paragraph 24.9 signature person with rights of representation provided by the merchant in the commercial recording.";
1.14 deleted, paragraph 42;
1.15. replace paragraph 44 number and the words "the fifth subparagraph of article 3," with numbers and the words "part 3 of article 5.3;
1.16. Express 45, 46 and 47 of the following paragraph: "45. in applying article 3 of the law in the first part, and 1.1 and 2.3 the State revenue service examine the registration application and within 15 working days of receipt of the application to the State revenue service, decide on a person or with a value added tax to taxable persons (hereinafter VAT) registration in the register of taxable persons or a decision to refuse registration in the register of taxable persons.
46. Where, in accordance with the provisions of paragraph 45 of this decision has been taken to refuse the registration in the register of taxable persons, the State revenue service, giving the reasons for refusal, within five working days send it by mail to the person or the SALES TAX group who commit VAT group submit tax returns and perform other obligations of taxable persons (hereinafter referred to as the main company).
47. A Person under this rule 46 received a decision on refusal of registration is entitled to specify the registration application and re-submit it to the State revenue service. ";
1.17. to replace the words "in paragraph 48 of the budget funded institution to be registered in the register of taxable persons with the words and figures" budget funded institution as law article 12 1.10 and registered in the register of taxable persons;
1.18. supplement with 48.1 and 48.2 points as follows: "29.9 applying article 3 of the law, and part of the 2.4 2.5 the State revenue service examine the application for new members to the SALES TAX group and 15 working days after receipt of the application, shall take a decision on the accession of the new Member of the TAX group or a decision to refuse to add the new members of the VAT group.
30.0 If under this provision the 29.9-point decision to refuse to add the new members of the sales tax group, the State revenue service, giving the reasons for refusal, within five working days shall forward it to the main company. ";
1.19. delete paragraph 49;
1.20. replace paragraph 50, the number and the words "the fifth subparagraph of article 3," with numbers and the words "part 3 of article 5.3;
1.21. replace paragraph 51 of the numbers and the words "of article 3 and part of" the fifth 5.1 with numbers and words "5.3 and 5.5 of article 3 under";
1.22. to make 55 as follows: "55. to article 3 of the law of the 10th person referred to register in the register of taxable persons, they shall submit to the State revenue service enrollment application (annex 4).";
1.23. replace paragraph 57, the word "other" with the word "third";
1.24. delete paragraph 58;
1.25. replace 59, 60 and 61 in paragraph the word "other" with the word "third";
1.26. the deletion of paragraph 62;
1.27. supplement with 62.1, 62.2, 38.7 38.8, 62.5 and 38.9 points, the following wording: "applying the law 4.1 article 62.1 of the tenth and eleventh part of transport services also courier letters, mailing correspondence and mail parcel post services.
application of Act 4.1 article 62.2 of the tenth and eleventh part if by road or rail freight are designed more for bills of lading, tax on each part of the carriage is applicable as a separate service in accordance with these rules.
Article 4.1 of the law 38.7 twelfth part (3) also applies to the operation of the Tribunal.
4. Article 1 of the law 38.8 twelfth parts (3) used the term "processing" applies also to computer software development (also on database building, maintenance and rehabilitation) If this service is not provided by electronic means.
Article 4.1 of the law holds 62.5 part 5 applies to taxable services provided in person with staff (including recruitment and manning services). Services provided that the staff, the service determines the law in General.
applying the law 38.9 4.1 twelfth part of article 7, concerning electronic communications services as services which provide full or partial tone of all kinds (including sound, images and written text) transmission, internet services, as well as the transfer of rights or the granting of such services. ";
1.28. the deletion of 63, 64, 65, 66, 67, 68, 69, 70, 71, 72 and 73;
1.29. the express 94. paragraph by the following: "94. Law 6 the first paragraph of article 14, paragraph" a "section is applicable to the rental payments for the rental of hotel service.";
1.30. delete paragraph 115;
1.3.1. Express 117. paragraph by the following: "117. in applying article 6 of the first subparagraph of paragraph 23, real estate sales in the building or construction and the land or part thereof is not individually identifiable. If selling unused real estate (including land or parts of it), the tax is liable to all real estate sales transaction value. ";
1.32. replace paragraph 119 words and "law" on local governments "article 15" with the words "laws in the area of road transport";
1. to make 154. paragraph by the following: "7. for the purposes of the 154 article fifth, on the export of the supporting documents used for customs declaration, drawn up in accordance with the laws and regulations in the field of customs, or at least two of the following combination of documents that clearly certify export fact: 154.1. international transport of cargo accompanying documents or copies thereof (including CMR, international rail transport, the waybill of lading, air waybill);

154.2. contracts concluded with a third country or third territory registered parties (consignee);
154.3. specifications;
154.4. documents certifying payment for export of the goods. ';
1.34. replace 156.1. section the words "customs declaration by a check on imports in the European Union (the territory of the Republic of Latvia)" with the words "consistent with the laws in the field of customs, the customs declaration form certifying that the importation of goods on the territory of the European Union (the territory of the Republic of Latvia)";
1.35. to replace the words "in subparagraph 156.3. Customs Declaration (or a copy) with customs authorities check on export procedures" with the words "Customs Declaration, drawn up in accordance with the laws and regulations in the field of customs";
1.36.162 points to express the following: "162. Law the second part of article 8 is applicable to construction services at the moment, when the adoption of the acts signed to the site on each of the stages of the execution of the works or on the overall performance of the work under the contract entered into, or to a point in time when the advance is received for the purchase of materials or other needs associated with construction services.";
1.37. supplement with 174.1 points by the following: ' article 8 of the law of 174.1 4.1 the procedure described in part attributable to tax calculation and deduction of input tax on services, for which the duty in accordance with article 4.1 of the law shall be paid to the recipient. ";
1.38. supplement with 180.1 point as follows: "article 8 of the law of 180.1 5.1 part referred to in paragraph 2, the sequence number in the invoice series is tax invoice ID that the taxable person may use to with letters, numbers or otherwise separately indicated in the invoice created groups (such as grouping invoices after the taxable transaction, the nature of the goods or service recipients).";
1.39. replace paragraph 181, the words "notes the declared place of residence or a sworn notary (solicitor) Office address that is registered in the register of taxable persons" with the words "specify the declared place of residence address";
1.40. delete paragraph 188 and 189;
1.41. to replace the words "in paragraph 190 of the State revenue service territorial authorities" with the words "the State revenue service";
1.42. to replace the words "in paragraph 197 grants (grants)" with the word "financing";
1.43. deleting the words in paragraph 203 of its taxable transactions for ";
1. make the following paragraph 206: "206. Article 10 of the law applying to the part when taxable 1.2 personal statement tax invoice for the supply of goods or services (except for services the place of supply shall be determined in accordance with article 4.1 of the law a quarter) to another taxable person, in the same tax period and the other taxable person receiving goods or services in the same tax period, when the invoice is drawn While prescribed taxable person's tax bill, it receives the next tax period, but article 11 of the law in the first and second paragraphs of article 12, first paragraph, the tax return filing and tax payment of national budget, then another taxable person, the tax paid or payable for the received goods and services in its provision of taxable transactions may be deducted as input tax the tax declaration where goods or services have been received.
Example. The taxable person's tax return for the tax period shall be submitted to the tax period following the 15th or 20th of the month. The situation in which the taxable person for the services provided in September for another taxable person tax bill is invoiced on September 30 and another taxable person receiving goods or services in the tax period, when tax is invoiced, but this tax bill another taxable person has received in October to tax declarations of September submission time (up to 15 or 20 October), the taxable person is entitled for services received in September to deduct input tax declaration for September. If the tax bill is received when the tax return for September have already been released (for example, 16 or 21 October), other taxable person deductible input VAT amount indicates the tax declaration of October or later tax period. ";
1.45. replace paragraph 208 words and number "under article 4 of the seventh paragraph the words" and the number "for which the tax is due under article 4.1";
1.46. delete paragraph 217;
1.47. replace the words "in paragraph 220 of the State revenue service territorial institution in which it is registered as a taxable person, regardless of the location of the immovable property" with the words "the State revenue service";
1.48. replace paragraph 227, the words "the State revenue service territorial institution in which it is registered as a taxable person" with the words "the State revenue service";
1.49. the express point 240 by the following: "this rule 240.239. the list referred to in paragraph into line with the State revenue service. While the newly formed or existing in the acquiring company, in the light of this list of approved indicators, re-registered at State revenue service of this real estate property in its own name. ";
1.50. the deletion of 256, 257 and 258..;
1.51. supplement with 261.1 points as follows: "the application of the law of 261.1 article 11.3, taxable person of part before lodging the Declaration, the conversion ratio of transactions for the year as a whole, if during the year to not have separate transactions of goods and services accounts that are used in taxable or non-taxable transaction or national executive function.";
1.52. supplement with 264.2 points in 264.1 and: "applying the law of 264.1 10.1 of the first paragraph of article 2, paragraph shows the emergence of the moment is the next day after the date on which the goods and services for the recipient had to be settled with the product supplier or service provider, but the payment was not made.
the application of law 10.1 article 264.2 of the sixth, the recipient of goods or services shall submit to the State revenue service, notification of payment of the tax (annex 3). ";
1.53. supplement and point 265.266., after the word "first" with the words "and the second";
1.54. delete paragraph 267;
1.55. replace paragraph 268 of the numbers and the words "article 11" in figures 6.1 and the words "article 11 paragraph 2 of part ten";
1.56. replace paragraph 269 numbers and the words "article 11" in figures 6.1 and the words "article 11 paragraph 1 of part ten";
1.57. Express point 270 as follows: "application of law 270. Article 11 of the tenth paragraph 3 of part a shall be submitted to the annual declaration, take into account the total amount of transactions of the year, the sum of the positive and negative value.";
1. delete the 271, 274 and 275.;
1.59. supplement 279. point after the number, and the words "article 11" with the words "in the first or second";
1.60. the replaced 281. point numbers and the words "12, 30 and article 31" with numbers and the words "in article 12 and 30";
1.61. replace 282. point numbers and the words "article 12 1.1, 1.7, 1.9 and 5.7, in part in article 30 and 31" with numbers and the words "article 12" in part 9.1;
1.62. make paragraph 291 as follows: "the application of the law 291. the second paragraph of article 13.1, the compensation shall be paid only on the farmers ' own production of raw agricultural products, such as milk (instead of cottage cheese or cream), livestock (alive or carcases), grain (not flour).";
1.63. the deletion of 292, 305, 306, 307.., 308, 309, 310.., 311, 312, 313, 314.., 315, 316, 317 and 318..;
1. make the following point 322.: "322. Article 26 of the law to the second, third, fourth, seventh, eighth, and twelfth in the part of the persons registered in the register of taxable persons, they shall submit to the State revenue service enrollment application (annex 4). Registration submission through a secure electronic signature may be submitted electronically by sending it to the State revenue service's official email address. ";
1.65.324 and 325. express the point as follows: "324. Article 26 application of the law, second, third, fourth, seventh, eighth and twelfth, the State revenue service examine the registration application and within 15 working days of receipt of the application, shall take a decision on the registration of the person in the register of taxable persons or, if the person has all the rules referred to in paragraph 322. registration information requested in the application, a decision on refusal of registration.
325. In accordance with rule 324. point is a decision on refusal of registration, the State revenue service, giving the reasons for refusal, within five working days send it by mail to the person. ";
1.66. to replace the words "in paragraph 326 of the State revenue service territorial institution" with the words "the State revenue service";
1.67. delete 333.334, 335 and,. 338;
1.37. supplement with 342.1 point as follows: "the application of the Act 342.1 article 34, second paragraph, notification shall be given in accordance with the provisions laid down in annex 3 of the sample.";
1.69. replace paragraph 345 words and numbers "until December 31," with the words and figures "to 2010 31 December";
1.70. supplement with 346 and 347 above. the following: 346. These provisions "and 25.5 24.9 points shall enter into force by 1 June 2010.

347. This provision 284, 285.286.287, 288, and point is applicable to the amount of the excess VAT to established until 1 July 2010. ";
1.71. Annex 1 worded as follows: "annex 1 Cabinet on 14 November 2006, the Regulation No 933 1.72. supplement to annex 2 table 13. aisle's name after the word" the "with the words" goods and services ";
1.73. supplement to annex 2 table 18. aisle's name after the word "the" with the words "goods and services";
74. make 2. table 24. aisle's name as follows: "goods and services from the EU Member States";
1.75. Express 2.28 the table name in the following box: "for goods and services received from the EU Member States";
1.76. make annex 2 table 29. aisle's name as follows: "farmers paid 14% VAT refund";
1.77. make notes to annex 2 as follows: "notes".
1. "x"-aisle is not completed.
2.1 journal 5. box the counterparty's VAT registration number in the register of taxable persons, before the numbers indicating the country code, the non-taxable person indicates the registration code, physical person – person's code (if any).
3.2 log 7. box indicates its analytical record (if any) number or name that you type in the source document.
4.3 journal 11. box the subject to VAT 0% deal with the appropriate VAT statement line: – subject to VAT 0% transaction carried out in the free port and SEZ (44. Vat statement line);
-the delivery of goods to the European Union Member States (45. Vat statement line);
-non-Community goods under the customs warehousing and free zone (the VAT statement line 46);
-new vehicle delivery to European Union Member States (47. Vat statement line);
– subject to VAT 0% services (VAT declaration 48);
-exports (48.1 the VAT statement line).
5.4 Journal 15. box the calculated sales tax amount with VAT 21% transactions subject, also the customs declaration, but the amount of unpaid SALES TAX, the application of the special tax regime for import of goods transactions in accordance with article 12.3 of the law (52. Vat statement line).
6.5 journal 20. box the total amount (8 + 9 + 10 + 12 + 13 + 14. + 15 + 16 + 17. + 18. + 19. box) mathematical control.
7.6 journal 21. box the value of imported goods, excluding VAT, including the value of the imported goods, the application of the special tax regime for the import of goods transactions in accordance with article 12.3 of the law (not show VAT declaration).
8.7 Journal 24. box received from EU Member States the value of goods and services, in brackets indicating the applicable VAT rate (21% or 10%).
9.8 25 Journals box the VAT paid on the imported goods, customs declaration, but the amount of unpaid SALES TAX, the application of the special tax regime for import of goods transactions in accordance with article 12.3 of the law (VAT statement line 61).
10.9 log 30. box the total amount (21 + 22 + 23 + 24 + 25.. +. +. + 27 28 26. + 29. box) mathematical control.
11.10 journal 31. box the date and the payment document number. Taxable person journal 31. column can be filled for a listing of customer and vendor.
12.11 Journal 32. box the payment document specified the amount paid with the VAT, as well as the farmers paid the VAT refund, 14% of the production value. Taxable person Journal 32. box can be filled for a listing of customer and vendor.
13.12. column of the journal 33 may be yourself the additional information required.
14. Filling in the journal, counts the boxes of each page and on the bottom line of the entry "total sales".
15. Tax period during each page row "total sales" specified total amount of boxes with the top line of the "Gear" the relevant column totals. Record the results on the bottom line "gear/turnover tax period ' by deleting the words" turnover "during the tax period.
16. If the taxation period are filled several pages, each page a total of boxes into the top row on the next page of the "gear".
17. at the end of the tax period the tax period columns adds up the totals and record the results in the journal pages on the bottom line of the "gear/turnover tax period" by deleting the word "ratio".
18 entries for each tax period begins, the new journal page and not to the previous tax period into the page's bottom line "gear/turnover tax period" specified in the column totals.
19. the journal 21, 22, 23, 24, 25, 26, 27 and 28. box only a part of the amount related to their economic activity transactions (for example, 40% of the representation for the purposes of the purchased goods or services received, the amount of received communication services in part attributable to the economic activity of the URu.tml.). ';
1.78. Express 3. attachment the following: "3. the Cabinet of Ministers of 14 November 2006, the Regulation No 933 1.79. deletion of annex 4, paragraph 3, the words and symbols" WATTS-22 Series number '' 1.80. Express 4. point 6 of the annex by the following: "6. the registration description (note): (total amount of supplies of goods according to the indicate the Bank of Latvia, the foreign exchange rate on the date of filling out a form) other person of a Member State of the European Union, which the Inland non-taxable person supplies goods that the Republic of Latvia shall apply excise duty in another Member State of the European Union the taxable person who supplies the goods away in the territory of the European Union, and the goods are received in Latvia, and the supply of such goods total tax during the current calendar year reach or exceed 24 000 lats. The total amount of supplies of goods (ls) _____ _____ _____ ___ other Member State of the European Union a person who supplies goods to non-taxable person, and they are assembled domestically or installed in other Member State of the European Union, a person who provides services domestically and in accordance with the law "On value added tax" is responsible for payment of the tax in a foreign person the authority engages in that person's domestic supply of goods or provision of services in the hinterland of the Member States of the European Union, the other person that the total supply of goods free of duty in the current calendar year has reached 24 000 lats. The total amount of supplies of goods (ls) _____ _____ _____ ___ other Member State of the European Union, the person who made the purchase of domestic goods on the territory of the European Union or the delivery of goods to the European Union an unregistered person domestically made one or more taxable transactions and, in accordance with the law "On value added tax" is responsible for payment of the tax;
1.81. deletion of annex 4, paragraph 8, the words and symbols "WATTS-22 Series number '' 1.82. Annex 4, to express the end part (beyond the point 10) as follows:" the decision on registration with the value added tax register of taxable persons I would like to receive by mail the decision on registration with the value added tax register of taxable persons I would like to receive the State revenue service home page on the internet about the accuracy of the answers provided: paraksttiesīg person (authorized person) 2. Be declared unenforceable in the Cabinet of 16 December 2008 rules no 1050 "amendments to the Cabinet of Ministers of 14 November 2006, the Regulation No 933" law "on value added tax" rules of procedure "(Latvian journal, 2008, no. 201).
3. rules applicable to January 1, 2010.
Prime Minister v. dombrovsky Finance Minister e. Morgan