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The translation of this document is outdated.
Translation validity: 03.07.2002.–11.08.2009.
Amendments not included: 04.08.2009.

Disclaimer: The English language text below is provided by the Translation and Terminology Centre for information only; it confers no rights and imposes no obligations separate from those conferred or imposed by the legislation formally adopted and published. Only the latter is authentic. The original Latvian text uses masculine pronouns in the singular. The Translation and Terminology Centre uses the principle of gender-neutral language in its English translations. In addition, gender-specific Latvian nouns have been translated as gender-neutral terms, e.g. chairperson.


Republic of Latvia

Cabinet
Regulation No. 271

Adopted 25 June 2002

Regulations regarding the Granting of Tonnage Taxpayer Status to a Domestic Undertaking

Issued pursuant to Section 2.1, Paragraph two
of the Law On Enterprise Income Tax

1. These Regulations prescribe the criteria on the basis of which the activities performed by domestic undertakings are recognised as the strategic management, commercial management, technical management and the crew recruitment management of ships, the procedures by which the State Revenue Service grants tonnage taxpayer status, and the documents which a domestic undertaking shall submit to the State Revenue Service for the acquiring of tonnage taxpayer status and for ensuring the administration of the tax.

2. If a domestic undertaking performs investments in ships, purchases or sells ships, takes a decision regarding the referred to matters and regarding the manner in which the other ways of management are implemented, as well as performs activities that are similar according to their economic content and essence, the activities performed by it shall be considered to be strategic management of the referred to ships.

3. If a domestic undertaking charters ships and enters into relevant agreements, takes a decision regarding the carriage of cargo and passengers, organises ship loading, unloading and cargo flows, approves ship agents and stevedores, takes a decision regarding the performance of the referred to activities, as well as performs activities that are similar according to their economic content and essence, the activities performed by it shall be considered to be commercial management of the referred to ships.

4. If a domestic undertaking ensures a competent crew which supervises ship maintenance and the general suitability for shipping, ship repair (including in docks) and the organising and supervising of overhaul, the reconstruction of a ship and the maintenance of a ship at the level of the necessary standards, as well as the approval of inspectors and technical consultants for provision, spare parts, fuel supply and the technical condition of ships, the introduction, maintenance and development of a safe management system (ISM), as well as performs activities that are similar according to their economic content and essence, the activities performed by it shall be considered to be technical management of the referred to ships.

5. If a domestic undertaking performs the selection of the crew of a ship and their attachment to the ship, it shall ensure that the requirements of international and Latvian regulatory enactments applicable in the state where the ship is registered regarding crew recruitment, qualification, certification, regulatory enactments and the obligations of a collective labour agreement regulating the legal relations of employment are observed, it shall ensure the observance and fulfilment of social insurance and tax laws, it shall transport the crew of the ship, as well as perform activities that are similar according to their economic content and essence, the activities performed by it shall be considered to be the crew recruitment management of the referred to ships.

6. A domestic undertaking which complies with the requirements specified in the Law On Enterprise Income Tax (hereinafter - the Law) and applies for the tonnage taxpayer status, shall submit to the State Revenue Service the following documents by 1 September of the current year:

6.1. a submission;

6.2. the registration certificate of the enterprise (a copy);

6.3. a licence for the carriage of cargo and passengers by sea transport (a copy);

6.4. a ship ownership certificate for each ship in the possession or joint possession of the undertaking (a copy, presenting the original);

6.5. a bare boat registration certificate (a copy, presenting the original) regarding each ship being held on the basis of a bare boat contract);

6.6. the international vessel capacity certificate of each ship (a copy, presenting the original);

6.7. a ship registration certificate (a copy, presenting the original), if the issuance of such is provided for in Latvian regulatory enactments;

6.8. notarially certified copies of agreements regarding the transferring of the strategic management, commercial management, technical management and crew recruitment management of the ships in the possession, joint possession of the undertaking or held on the basis of a bare boat contract to another undertaking (company) registered in Latvia, if a domestic undertaking does not perform the management of the referred-to ships itself;

6.9. copies of notarially certified contracts which certify that the undertaking performs the strategic, commercial, technical management of ships or crew recruitment management on behalf of the owner of another ship; and

6.10. a licence (copy) for intermediary services regarding the job placement of seamen, if the providing of such services is the type of entrepreneurship (commercial activities) of the undertaking, as well as the relevant licence or certificate if the activities performed by the undertaking on the ship and referred to in Section 1, Paragraph twelve of the Law may be licensed or certified.

7. In the submission referred to in Sub-paragraph 6.1. of these Regulations:

7.1. the compliance of a domestic undertaking with the criteria stipulated for the gaining of tonnage taxpayer status shall be reflected, indicating the documents certifying thereto;

7.2. the types of activities which a domestic undertaking performs or has intended to perform and which, within the meaning of the Law, shall be considered to be the utilisation of a ship for international transport operations and the activities connected thereto shall be indicated, indicating the documents, which certify the right to perform these activities; and

7.3. any other information, which a domestic undertaking applying for the granting of tonnage taxpayer status considers as essential, shall be included.

8. The territorial office of the State revenue Service shall evaluate the essence of the agreements submitted in accordance with Sub-paragraph 6.8. of these Regulations before the taking of a decision regarding the granting of tonnage taxpayer status and, if necessary, shall request additional information from the contracting parties.

9. The territorial office of the State Revenue Service shall take a decision to grant tonnage taxpayer status to a domestic undertaking for 10 taxation periods or shall provide a justified refusal within 30 days of the receipt of the documents referred to in Paragraph 6 of these Regulations.

10. A decision regarding the granting of the tonnage taxpayer status, taking into account Section 2.1, Paragraph three of the Law and Paragraphs 30 and 31 of the Transitional Provisions, shall indicate such taxation period (the commencing date thereof) for which the tonnage taxpayer shall begin to calculate tonnage tax.

11. If additional information is required by the territorial office of the State Revenue Service in order to take a decision, the Director General of the State Revenue Service shall determine an extension of the time period for the taking of the decision, which does not exceed 90 days.

12. In order to ensure the administration of the tax, a tonnage taxpayer shall notify the State Revenue Service regarding the alienation of a ship (a part thereof) in the possession or in the joint possession thereof, regarding revocation or termination of the bare boat contract, regarding renunciation of the agreement of strategic management, commercial management, technical management, crew recruitment management of the ships, regarding revocation or termination of the agreement of strategic management, commercial management, technical management, crew recruitment management of the ships, regarding amendments in the referred to agreements and regarding any other significant changes connected with the implementation of the criteria for the granting of tonnage taxpayer status within 15 days, as well as shall submit the documents attesting to the relevant changes.

Prime Minister A. Bērziņš

Minister for Finance G. Bērziņš

 


Translation © 2005 Tulkošanas un terminoloģijas centrs (Translation and Terminology Centre)

 
Document information
Title: Noteikumi par tonnāžas nodokļa maksātāja statusa piešķiršanu iekšzemes uzņēmumam Status:
No longer in force
no longer in force
Issuer: Cabinet of Ministers Type: regulation Document number: 271Adoption: 25.06.2002.Entry into force: 03.07.2002.End of validity: 01.01.2018.Publication: Latvijas Vēstnesis, 98, 02.07.2002.
Language:
LVEN
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