Amendments To The Cabinet Of Ministers Of 18 December 2012 Rules No. 908 "procedures Apply Value Added Tax 0% Interest Rate To The Supply Of Goods And Services Supplied To Diplomatic And Consular Representatives, International Orga

Original Language Title: Grozījumi Ministru kabineta 2012. gada 18. decembra noteikumos Nr. 908 "Kārtība, kādā piemēro pievienotās vērtības nodokļa 0 procentu likmi preču piegādēm un pakalpojumiem, kas sniegti diplomātiskajām un konsulārajām pārstāvniecībām, starptautiskajām orga

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Cabinet of Ministers Regulations No 843 in 2016 (20 December. No 69 46) amendments to the Cabinet of Ministers of 18 December 2012 rules no. 908 "procedures apply value added tax 0% interest rate to the supply of goods and services supplied to diplomatic and consular representatives, international organizations, the institutions of the European Union and the North Atlantic Treaty Organization (NATO), and the order in which reimburse the excise duty on the Republic of Latvia purchased excise duty" Issued in accordance with the law on value added tax article 50 of the eighth and the law "on excise duty" article 20 paragraph 1, second subparagraph "b" section and the fourth 1. make part of the Cabinet of Ministers of 18 December 2012 rules no. 908 "procedures apply value added tax 0% interest rate to the supply of goods and services supplied to diplomatic and consular representatives, international organizations, the institutions of the European Union and the North Atlantic Treaty Organization (NATO), and the order in which reimburse the excise duty on the Republic of Latvia purchased excise duty" (Latvian journal, 2012, 2013, 203. No; 208. no) the following amendments : Supplement chapter I 1.1 to 6.1 points by the following: "6.1 the Ministry of Foreign Affairs, the Ministry of defence and the State revenue service shall participate in a mutual exchange of information on the extent of their competence the listed quantity of excisable goods to ensure the law" on excise duty "article 20 conditions."; 1.2. to replace paragraph 7, the words "nationals of the Republic of Latvia" with the words "citizens of Latvia"; 1.3. adding to 11.3. section behind the words "other smoking tobacco" with the words "tobacco leaves, heated tobacco"; 1.4. to supplement the provisions of the following paragraph in the 11.6.: "for electronic cigarettes 11. disposable liquid-liquid quantity in millilitres, milligrams of nicotine."; 1.5. to supplement the rules by 14.1 points as follows: 14.1 a drawback "may be submitted only to the justification documents that contain information about the service or product requested (a legal entity (representation, organization), the name of the natural person – name, surname). If the source document does not contain the requested service or product identification data, the applicant submitted additional source document that contains the information you need, and the truthfulness of the seller of goods or a provider of services is confirmed by a signed and stamped. "; 1.6. to supplement paragraph 15, after the word "application" with the words "(two copies); 1.7. to supplement the rules by 15.1 points as follows: "15.1 these rules 7.1.2., 7.3, 7.5, 7.7 and 7.10. persons referred to in paragraph 15 of these rules an application referred only to the original source document."; 1.8. delete paragraph 19; 1. replace paragraph 20 of the introductory paragraph, the word "applicant" with the words "the applicant or its"; 1.10. replace 20.1 in words and figure "part I" of the application with the word "submission"; 1.11. Express 21.3. subparagraph by the following: "21.3. checks the submission form (two copies) corresponds to this provision and to annex 1 or the application is added to a source document according to the rules;" 1.12. replace 21.5.1 in words and "submission part II" with the word "submission"; 1.13. in expressing subparagraph following 21.5.2. "one application instance 21.5.2. together with the source documents sent to the State revenue service, the covering letter specifying the information listed in the certificate for the excise goods (fuel, alcoholic beverages, tobacco products and electronic cigarettes use liquid), pursuant to the law On excise duty," "article 20 conditions. A second copy of the application to store the State of the Ministry of Foreign Affairs Protocol records. "; 1.14. Add to paragraph 24 of the introductory paragraph, after the word "application" with the words "(two copies); 1.15. replace paragraph 25, the words "and the number of" part I of the application with the word "submission"; 1.16. replace 26.4.1. names and number under "submission part II" with the word "submission"; 1.17. the express section 26.4.2. by the following: "one application instance 26.4.2. together with the source documents sent to the State revenue service, the covering letter specifying the information listed in the certificate for the excise goods (fuel, alcoholic beverages, tobacco products and electronic cigarettes use liquid), pursuant to the law On excise duty," "article 20 conditions. A second copy of the application to the Ministry of defence kept records. "; 1.18. the express section follows 29.1.6.: "29.1.6. excise amount, calculated as the sum of excise duty specified in the application, the quantity for which you require a refund of excise duty under the Ministry of Foreign Affairs Protocol or the Ministry of defence covering letter specified quantity of excise goods, does not exceed the" Law On excise duty "article 20 of the sixth part of the quantities of products subject to excise duty, subject to the seventh, eighth, and tenth part these conditions;" 1.19. supplement 31.1. subparagraph after the word "the" with the words "the amount of excise duty are listed (fuel, alcoholic beverages, tobacco products and electronic cigarettes use liquid) the quantities for which the refund of excise duties"; 1.20. replace paragraph 42, the number "177.86" with the number "180"; 1.21. replace paragraph 44, the number "with the number" 50 "49.80"; 1.22.47. point be expressed as follows: "47. Excise duty shall be reimbursed in accordance with the law" On excise duty "article 20 of the sixth, seventh, eighth, ninth and tenth parts."; 1.23. paragraph 49 be expressed as follows: "49. Value added tax shall not be refunded for the Republic of Latvia purchased excise duty which is refunded excise duty. '; 1.24 replacing 51.1 in the number "1422.87" with the number "400"; 1.25. replace 51.2 in the number "711.44" with the number "711"; 1.26. supplement with 51.5. subparagraph by the following: "this provision 7.1.2.51.5., 7.3, 7.5 and 7.7. referred to persons who purchase the vehicle is reimbursed value added tax in accordance with the procedure laid down in these rules, within three years after the purchase of the vehicle and its registration in the Republic of Latvia, the vehicle sells or otherwise disposes of the good to another person or to the institution of the Republic of Latvia, which is not mentioned in point 7 of these rules. The State budget in the amount of 1/36 part of value added tax refunded the amounts for each month remaining until the expiry of three years. '; 1.27. the express section 52.1. as follows: "7. these rules 52.1. referred to a person shall inform the competent authorities in charge (the Ministry of Foreign Affairs or the Ministry of defence), if the implementation of the provisions of the conditions mentioned in paragraph 51, in turn, the authorities concerned shall inform the State revenue service;"; 1.28. supplement with 52.3. subparagraph by the following: "52.3. the Ministry of Foreign Affairs shall inform the State revenue service, if it acquires knowledge about it, that this provision of paragraph 7, the persons before this provision 51.5. referred to a three-year period is going to alienate or is atsavinājuš vehicles for the benefit of another person or institution, which is not mentioned in point 7 of these rules."; 1.29. Express is 53.9. subparagraph by the following: "this provision is 53.9.7. persons referred to in paragraph 1, in accordance with the law" on excise duty "article 20 of excise for the acquisition of goods from a tax warehouse and inland, from other Member States, applying the deferred payment of excise duty, and excise duty, which is imported into the Republic of Latvia for release for free circulation in accordance with the laws and regulations in the field of customs."; 1.30. the express section 55.2. the following wording: "certificate of 55.2. excise goods from a tax warehouse and inland, from other Member States, applying the deferred payment of excise duty, the excise and the supply of goods that are imported into the Republic of Latvia for release for free circulation in accordance with the laws and regulations in the field of customs that rule 7. persons referred to in paragraph 1. '; 1.31. the supplement with 62.1.3. section as follows: "62.1.3. acquisition of excise goods that are imported into the Republic of Latvia for release for free circulation in accordance with the laws and regulations in the field of customs;" 1.32. supplement with 63.1.4. subparagraph as follows: "63.1.4. acquisition of excise goods that are imported into the Republic of Latvia for release for free circulation in accordance with the laws and regulations in the field of customs;" 1. replace paragraph 67, the words and figures "of the second subparagraph of paragraph 2 or in paragraph" d "fifth" in paragraph 3 with the words "the sixth, seventh, eighth, ninth and tenth part"; 1.34.68. point be expressed as follows: "68. Ministry of defense does not endorse the certificate, if the rules referred to in paragraph 63 of the person it has been drawn up for alcoholic beverages, tobacco products and electronic cigarettes use liquid purchase."; 1.35. to replace the words "paragraph 70 certificate form without approval" by the words "not approved certificate form"; 1.36. supplement with 87.1 points as follows: "87.1 submissions value added tax and excise tax rebate on the repayment period up to 2016 December 31, dealt with in accordance with the procedures applied by 2016 December 31." 1.37. replace paragraph 1.1 of annex 3, the words "their driving equipment needed to" with the words "the Republic of Latvia Law on road traffic and vehicle registration provisions prescribed equipment"; 1.38. Express 3.1.2. Sub-paragraph as follows: "1.2. space interior items;"; 1.39. a supplement to annex 3 section 2.7.3. the following wording: "2.7.3. sewage and garbage services;"; 1.40. amend Annex 3 paragraph 2.9.; 1.41. Replace annex 4, paragraph 1.1., the words "their driving equipment needed to" with the words "the Republic of Latvia Law on road traffic and vehicle registration provisions prescribed equipment"; 1.42. Express 4. point 1.2 of the annex by the following: "1.2. space interior items;". 2. the rules shall enter into force on January 1, 2017. Prime Minister Māris kučinskis financial Minister Dana Reizniec-oak