Agency Templates:

A. Completed templates for Chapter V Operating

1. Value Added Tax refund2. Customs procedures: Import, Export, Transit3. Control Procedure of Sanitary Border Inspectorate: for Import, Export and

Transit4. State Labour Inspection5. State Sanitary Inspection6. State Firefighting and Rescue Service7. State Construction Inspectorate8. State Environment Inspection9. State Revenue Service Audit

B. Table for Chapter V Operating

• Tax Reporting Procedures

1

Description of Value Added Tax Refund Procedure

A. GENERAL INFORMATION ABOUT THE INSTITUTION OVERSEEING THIS PROCEDURE

1. Name of this institution: State Revenue Service

2. Direct supervising authority for this institution: Ministry of Finance

3. Contact information for this institution:

a. Visiting addresses: Smilšu st. 1, Riga

b. Mailing address: Smilšu st. 1, Riga, LV - 1978

c. E-mail address: _________

d. Telephone numbers (including for head of this institution, consultations, hot-line and complaints): 7028704, 7028840; SRS hot-line phone 7323438

e. Web site address and languages the information is available in: www. vid.gov.lv in Latvian and English

4. Working hours of this institution: 8.30 A.M. -5.00 P.M.

5. Hours when clients can visit this institution, if different from above: ________

2

B. VALUE ADDED TAX REFUND PROCEDURE

B 1. GENERAL PROCEDURE: VALUE ADDED TAX REFUND

6. Legal basis for this procedure:

a. Key laws (please specify the names and dates of adoption): Law on Taxes and Duties of 2.02.1995; Law on Value Added Tax of 9.03.1995; Law on State Revenue Service of 28.10.1993

b. Key regulations (please specify the names and dates of adoption): Cabinet of Ministers Regulations No. 374 of 14.08.2001. The Application of Norms of the Law on Value Added Tax

c. Internal instructions (please specify the names and dates of adoption): State Revenue Service Internal Instructions of 24.01.2001. The Procedure of Checking Overpaid VAT.

d. Other: _______

7. Purpose of this procedure: to ensure the rights of a VAT leviable person stated in Parts 10.1 and 11 of Article 12 of the Law on Value Added Tax to receive overpaid VAT refund.

8. Types of VAT refund available by fulfilling this procedure and number of these:

a. credit to other taxes from overpaid VAT: i. number of these in 2001: 74 378 ii.number of these so far this calendar year: till 11.04.2002 – 14 730

b. cash refund for overpaid VAT: i. number of these in 2001: 6153 ii.number of these so far this calendar year: till 11.04.2002 - 1863

c. __________________i. number of these in 2001: ___________ ii. number of these so far this calendar year: __________

9. Other institutions involved in this procedure and brief description of their role (e.g., institutions that must give prior authorization and/or subsequent authorization):

a. -------------------------------------------- (please specify whether the applicant him/herself has to visit this institution as well)

b. -------------------------------------------- (please specify whether the applicant him/herself has to visit this institution as well)

3

c. -------------------------------------------- (please specify whether the applicant him/herself has to visit this institution as well)

10. Number of staff handling this procedure: ---------

11. Number of territorial offices of this institution handling this procedure: 20 (in 2001)

12. Number of branches or posts under the supervision of this territorial office, if applicable: 34 (in 2001)

B 2. SPECIFIC ACTIVITIES

13. Specific activity: Applying for credit to other taxes from overpaid VAT

a. Documentary requirements:i. Application

1. free form 2. prepared application form (if prepared application form, please

attach it and specify where it is available, e.g. at the institution, on internet web site, by mail)

ii. Appendix 1 on 2 pages iii.Available at SRS territorial offices iv.----------------v.----------------vi.----------------vii.----------------viii.----------------ix.---------------- x.----------------

b. Applicants can submit their applications:i. in person at this institution (% of applications submitted - in most

cases)ii. via mail (% of applications submitted no exact data available) iii. via internet or e-mail (% of applications submitted_______)iv. _________

c. Processing time (after all required documents have been submitted):i. Maximum processing time, by law: 30 days

Does the law provide for “consent by silence” in case this institution has not responded in the maximum time provided?

yes no

ii.Average processing time: 25 days iii.Minimum possible processing time: 7-10 days iv.Is there an official expedited service:

1. Not available2. Available

4

if available, please specify: • time _____ • fees ______

d. Number of filed applications for this activity and number of positive decisions and rejections on the applications filed for this activity:

i. in most 2001:1. Number of filed applications: 25 880 applications, including

refund to an account and shifting to payment of other taxes 2. Positive decisions: number -------- 3. Rejections: number --------

e. Legal reasons for rejection: i. According to Part 12 of Article 12 of the Law on Value Added Tax

(quantitative information is not collected):1. number of these in 2001: ___

ii. Submitted documents do not confirm the fact of a deal (quantitative information in this respect is not collected):

1. number of these in 2001: ___iii. ___________________________:

1. number of these in 2001: ___

f. Method of communicating rejection to the applicant:i. written rejection, specifying reasonsii. written rejection, not specifying reasonsiii. oral rejectioniv. ___________

g. Instance to which the initial decision is appealed (e.g. head of this institution, court): The director of SRS regional office

Please specify the whole route of appeals, if possible: The director of SRS regional office, SRS director general, court

h. Number of decisions on applications for this activity appealed to the head of this institution and outcome of these appeals:

i. number of appealed decisions in 2001: Decisions regarding VAT refunds, starting with this year, are drawn up, according to the amendments to Part 11 of Article 12 of the Law on VAT, giving SRS the rights to check separate deals, and therefore no information about 2001 is available.

1. left in force: number ----------- 2. repealed fully: number -----------3. repealed in part: number -----------

i. Number of decisions appealed after final review by this institution and outcome of these appeals after review by the final instance (if applicable):

i. number of appealed decisions in 2001: 1. left in force after final review: number -----------

5

2. repealed fully after final review: number -----------3. repealed in part after final review: number -----------

j. Please attach all forms that are applicable to this activity: attached are Decision about the results of overpaid VAT Appendix 11a; Decision about the results of overpaid VAT Appendix 11.1.

k. Please provide a flowchart of steps that an enterprise has to go through to complete this activity: ----------

14. Specific activity: Applying for cash refund for overpaid VAT

a. Documentary requirements:i. Application

1. free form 2. prepared application form (if prepared application form, please

attach it and specify where it is available, e.g. at the institution, on internet web site, by mail)

ii. Appendix 1 on 2 pages iii.Available at SRS territorial offices iv.----------------v.----------------vi.----------------vii.----------------viii.---------------ix.---------------- x.----------------

b. Applicants can submit their applications:i. in person at this institution (% of applications submitted - in most

cases)ii. via mail (% of applications submitted - no exact data available) iii. via internet or e-mail (% of applications submitted_______)iv. _________

c. Processing time (after all required documents have been submitted):i. Maximum processing time, by law: 30 days


yes no

ii.Average processing time: 25 days iii.Minimum possible processing time: 7-10 days iv.Is there an official expedited service:

1. Not available2. Available


d. Number of filed applications for this activity and number of positive decisions and rejections on the applications filed for this activity:

6

i. in 2001: 25 880 applications, including refund to an account and shifting to payment of other taxes

1. Number of filed applications: -----------2. Positive decisions: number -----------3. Rejections: number -----------

e. Legal reasons for rejection: iv. According to Part 12 of Article 12 of the Law on Value Added Tax

(quantitative information is not collected):1. number of these in 2001: ___

i. Submitted documents do not confirm the fact of a deal (quantitative information in this respect is not collected):

1. number of these in 2001: ___ii. ___________________________:

1. number of these in 2001: ___

f. Method of communicating rejection to the applicant:i. written rejection, specifying reasonsii. written rejection, not specifying reasonsiii. oral rejectioniv. ___________

g. Instance to which the initial decision is appealed (e.g. head of this institution, court): The director of SRS regional office

Please specify the whole route of appeals, if possible: The director of SRS regional office, SRS director general, court

h. Number of decisions on applications for this activity appealed to the head of this institution and outcome of these appeals:

i. number of appealed decisions in 2001: Decisions regarding VAT refunds, starting with this year, are drawn up, according to the amendments to Part 11 of Article 12 of the Law on VAT, giving SRS the rights to check separate deals, and therefore no information about 2001 is available.

1. left in force: number ----------- 2. repealed fully: number -----------3. repealed in part: number -----------

i. Number of decisions appealed after final review by this institution and outcome of these appeals after review by the final instance (if applicable):

i. number of appealed decisions during previous calendar year: 1. left in force after final review: number -----------2. repealed fully after final review: number -----------3. repealed in part after final review: number -----------

7

j. Please attach all forms that are applicable to this activity: attached are Decision about the results of overpaid VAT Appendix 11a; Decision about the results of overpaid VAT Appendix 11.1.

k. Please provide a flowchart of steps that an enterprise has to go through to complete this activity: -----------

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C. OPINION OF THE HEAD OF THE INSTITUTION ABOUT THIS PROCEDURE

15. Do you perceive the legislation governing this procedure…from the viewpoint of your institution, to be:

from the viewpoint of enterprises, to be:

a. clear a. clearb. somewhat clear b. somewhat clearc. not simple, but understandable c. not simple, but understandabled. somewhat unclear d. somewhat unclear e. vague e. vague

16. Do you assess the number of staff handling this procedure to be sufficient: a. yes b. no

if “no”, please explain what should be done: ---------

17. Method of communicating significant changes in legislation and requirements to the employees of this institution?

a. copies of the amended legislation are distributed b. special training is provided c. manuals and instructions are updatedd. employees familiarize themselves with the changes e. NAf. Other: __________

18. Method of communicating information on the requirements for this procedure to enterprises?

a. no additional information is disseminated, because the relevant laws and regulations are sufficient

b. printed leaflets and brochures c. seminars and training are organized d. information is posted on the internet home page e. answering individual inquiries (by phone, with letters, in person, etc.) f. NAg. Other: __________

19. Methods used by this institution to receive feedback from enterprises?a. suggestions and complaints submitted by enterprises:

i. number of these in 2001: ----------- b. feedback forms:

i. number of these in 2001: ----------- c. surveys:

i. number of these in 2001: ----------- d. meetings and workshops with business associations and non-governmental

organizations: i. number of these in 2001: -----------

e. analyses of information from mass media: i. number of these in 2001: -----------

9

f. NAg. Other: _____________________

i. number of these in 2001: ----------- h. Other: _____________________

i. number of these in 2001: -----------

20. How well do you think this procedure is working in practice?a. Excellentb. Goodc. Satisfactoryd. Unsatisfactorye. Poor

21. Please name the top three priorities for improving the efficiency and performance in handling this procedure that can be implemented by your institution for next year:

a. Education of staff; b. Improvement of the existing procedure of overpaid VAT refund ; c. Operative exchange of information with other institutions and improvement of

cooperation with them .

22. What other changes are needed to improve this procedure (e.g., changes to laws and regulations, changes in operating procedures of other institutions, etc., outside the direct control of your institution)? Amendments of laws and regulations

23. Date of completion of this description: 16. 04. 2002.

24. Your name: Ināra Uļjanova

25. Your position: The head of the Thematic Inspections Department of SRS Main Tax Administration

26. Your contact information: 7028712

Thank you for taking the time to respond to these questions!

10

Description of Customs Procedures: Import, Export and Transit


1. Name of this institution: State Revenue Service Main Customs Administration



a. Visiting addresses: K. Valdemāra st. 1a

b. Mailing address: K. Valdemāra st. 1a, Rīgā, LV-1841

c. E-mail address: [email protected]

d. Telephone numbers (including for head of this institution, consultations, hot-line and complaints): 7047400; for inquiries 7507252,7507253,7507254; "hot-line" 7047555

e. Web site address and languages the information is available in: http:// www.vid.gov.lv information in Latvian and English

4. Working hours of this institution: Working hours of customs offices can be found in the SRS Web site.

5. Hours when clients can visit this institution, if different from above: Main Customs Administrations consulting times are Monday to Friday from 8.30 A.M. till 5.00 P.M.

11

D. CUSTOMS PROCEDURE: IMPORT


a. Key laws (please specify the names and dates of adoption): Customs Law (adopted 06/11/97; applies since 07/01/97)

b. Key regulations (please specify the names and dates of adoption): 1) Cabinet of Ministers Regulations No. 94 "The Procedure of Declaration and Simplified Clearing of Goods", adopted 05/03/02, applies since 09/03/02. 2) Cabinet of Ministers Regulations No. 112 "The Order of Carrying out Customs Procedures – Release into Free Circulation " , adopted 03/21/00; applies since 05/01/00

c. Internal instructions (please specify the names and dates of adoption): "Methodical Instructions about the Filling of the Unified Administrative Document” approved by the Order of the Minister of Finance No. 365 of April 17, 2002.

d. Other: ---------

7. Purpose of this procedure: Entry of goods into the customs territory without obligations to bring them back out .


a. State Border Guard; must visit (please specify whether the applicant him/herself has to visit this institution as well)

b. Sanitary Border Inspection; must visit (please specify whether the applicant him/herself has to visit this institution as well) c. -------------------- (please specify whether the applicant him/herself has to visit this institution as well)

9. Number of staff handling this procedure: 1000

10. Number of territorial offices of this institution handling this procedure: 11

11. Number of branches or posts under the supervision of this territorial office, if applicable: 160

12

12. All related duties and fees for this procedure levied by this institution or any other institution:

Item Amount, Ls

Levying institution Legal act determining the duties and fees (name and date of

adoption)a.

If the declaration is submitted by a broker instead of the declarant.

7-9 none none

b.

If warranty has to be submitted about the customs payments, fee must be paid to the insurance company or bank

% from the sum

none none

c.

----- ----- ------- ------

d.

----- ----- ------- ------

e.

----- ----- ------- ------

f. ----- ----- ------- ------g.

----- ----- ------- ------

13. Documentary requirements:a. Application

i. free form ii. prepared application form (if prepared application form, please attach it

and specify where it is available, e.g. at the institution, on internet web site, by mail)

b. VAD forms are available in bookstores c. If the goods are subject to the veterinary or phytosanitary control – border

control certificate d. Purchase contract, in case of a single transaction – invoice of goods e. Transportation accompanying document f. Document confirming the customs payment or warranty if the customs

payments are not paid at the moment of releaseg. License or permit (for goods with limited import) h. Authorizationi. Documents for applying tariff preferencesj. Customs value declaration (cases are specified by Cabinet of Ministers

Regulations No. 428 of 17.12.1997)

14. Applicants can submit their applications:a. in person at this institution (% of applications submitted_______)b. via mail (% of applications submitted_______) c. via internet or e-mail (% of applications submitted_______)d. _________

15. Processing time (after all required documents have been submitted):a. Maximum processing time, by law: 1 day

13


i. yes ii. no

b. Average processing time: 1 day c. Minimum possible processing time: 1 dayd. Is there an official expedited service:

i. Not availableii. Available


16. Number of filed applications for this procedure and number of positive decisions and rejections on the applications filed for this procedure:

a. in 2001:i. Number of filed applications: 410 546ii. Positive decisions: number _________ iii.Rejections: number 1617

17. Legal reasons for rejection: a. Incompletely prepared documents:

i. number of these in 2001: 1617b. ___________________________:

i. number of these in 2001: ___c. ___________________________:

i. number of these in 2001: ___

18. Method of communicating rejection to the applicant:a. written rejection, specifying reasonsb. written rejection, not specifying reasonsc. oral rejectiond. Rejection is printed out by the authomatic customs declarations processing

system (ASYCUDA) in case of incompletely prepared documents

19. Appealing the decision on application of customs procedure or administrative violation:

Customs procedure

Administrative violation

a.

Instance to which the initial decision is appealed (e.g. head of this institution, court):

all SRS Director General or court

b.

Number of decisions appealed to the head of this institution and outcome of these appeals:i. number of appealed decisions in 2001:

-------- --------

1. left in force: number -------- --------2. repealed fully: number -------- --------3. repealed in part: number -------- --------

14

c.

Number of decisions appealed after final review by this institution and outcome of these appeals after review by the final instance (if applicable):i. number of appealed decisions in 2001:

---------- ----------

1. left in force after final review: number

---------- ----------

2. repealed fully after final review: number

---------- -----------

3. repealed in part after final review: number

----------- -----------

20. Please specify the whole route of appeals for both the customs procedures and administrative violations, if possible: Head of customs makes a decision according to the protocol of an administrative offence. According to Art. 280 First part Point 4 and Art. 281 of the Code of Administrative Offences, this decision can be appealed to the SRS Director General or in court in 10 days. The decision of the Director General can be appealed in court in 10 days.

21. Please attach all forms that are applicable to this procedure: The protocol of an administrative offence and the decision about bringing the person to administrative responsibility.

22. Please provide a flowchart of steps that an enterprise has to go through to complete this procedure: According to Art. 280 Second part of the Code of Administrative Offences, the complaint about the decision in an administrative case is submitted to that institution which has made this decision.

15

E. CUSTOMS PROCEDURE: EXPORT



b. Key regulations (please specify the names and dates of adoption):1) Cabinet of Ministers Regulations No. 94 "The Procedure of Declaration and Simplified Clearing of Goods", adopted 05/03/02, applies since 09/03/02. 2) Cabinet of Ministers Regulations No. 112 "The Order of Carrying out Customs Procedures – Release into Free Circulation " , adopted 03/21/00; applies since 05/01/00

c. Internal instructions (please specify the names and dates of adoption): "Methodical Instructions about the Filling of the Unified Administrative Document” approved by the Order of the Minister of Finance No. 365 “On the Methodical instructions about the Filling of the Unified Administrative Document” of April 17, 2002.

d. Other: ---------

24. Purpose of this procedure: Exit of Latvian goods from the customs territory.


a. State Border Guard; must visit (please specify whether the applicant him/herself has to visit this institution as well)

b. Sanitary Border Inspection; must visit (please specify whether the applicant him/herself has to visit this institution as well) c. ------------------- (please specify whether the applicant him/herself has to visit this institution as well)




16


Duty or fee Amount, Ls


adoption)h.

If the declaration is submitted by a broker instead of the declarant.

7-9 none none

i. If warranty has to be submitted about the customs payments, fee must be paid to the insurance company or bank

% from the sum

none none

j. ----- ----- ----- -------k.

----- ----- ----- -------

l. ----- ----- ----- -------m.

----- ----- ----- -------

n.

----- ----- ----- -------




b. VAD forms are available in bookstores c. If the goods are subject to the veterinary or phytosanitary control – border

control certificate d. Invoice of the goodse. Transportation accompanying documentf. License or permit (for goods with limited export)g. Authorizationh. --------i. --------j. -------

31. Applicants can submit their applications:a. in person at this institution (% of applications submitted_______)b. via mail (% of applications submitted_______) c. via internet or e-mail (% of applications submitted_______)d. _________

32. Processing time (after all required documents have been submitted):a. Maximum processing time, by law: 1 day


i. yes

17

ii. no b. Average processing time: 1 dayc. Minimum possible processing time: 1 dayd. Is there an official expedited service:




a. in 2001:i. Number of filed applications: 167 608ii. Positive decisions: number _________ iii.Rejections: number 662

34. Legal reasons for rejection: a. Incompletely prepared documents:

i. number of these in 2001: 662b. ___________________________:



35. Method of communicating rejection to the applicant:a. written rejection, specifying reasonsb. written rejection, not specifying reasonsc. oral rejectiond. Rejection is printed out by the authomatic customs declarations processing

system (ASYCUDA) in case of incompletely prepared documents


Customs procedure


d.

Instance to which the initial decision is appealed (e.g. head of this institution, court):

all -------

e.


------- -------

1. left in force: number ------- -------2. repealed fully: number ------- -------3. repealed in part: number ------- -------

18

f. Number of decisions appealed after final review by this institution and outcome of these appeals after review by the final instance (if applicable):i. number of appealed decisions in 2001:

------- -------


------- -------


------- -------


------- -------

37. Please specify the whole route of appeals for both the customs procedures and administrative violations, if possible: Head of customs makes a decision according to the protocol of an administrative offence. According to Art. 280 First part Point 4 and Art. 281 of the Code of Administrative Offences, this decision can be appealed to the SRS Director General or in court in 10 days. The decision of the Director General can be appealed in court in 10 days.


39. Please provide a flowchart of steps that an enterprise has to go through to complete this procedure: According to Art. 280 Second part of the Code of Administrative Offences, the complaint about calling a person to the administrative responsibility is submitted to that institution which has made this decision

F. CUSTOMS PROCEDURE: TRANSIT



b. Key regulations (please specify the names and dates of adoption):1) Cabinet of Ministers Regulations No. 94 "The Procedure of Declaration and Simplified Clearing of Goods", adopted 05/03/02, applies since 09/03/02. 2) Cabinet of Ministers Regulations No. 112 "The Order of Carrying out Customs Procedures – Release into Free Circulation " , adopted 03/21/00; applies since 05/01/00

c. Internal instructions (please specify the names and dates of adoption):

19

"Methodical Instructions about the Filling of the Unified Administrative Document” approved by the Order of the Minister of Finance No. 365 “On the Methodical instructions about the Filling of the Unified Administrative Document” of April 17, 2002.

d. Other: ---------

41. Purpose of this procedure: Movement of goods under the customs control between two customs offices.


a. State Border Guard (if the vehicle crosses the state border), must visit (please specify whether the applicant him/herself has to visit this institution as well)

b. State Sanitary Border Inspection (if the goods are subject to the control of Sanitary Border Inspection), must visit

(please specify whether the applicant him/herself has to visit this institution as well) c. ----------- (please specify whether the applicant him/herself has to visit this institution as well)





Duty or fee Amount, Ls


adoption)a.

If the declaration is not filled personally – a declaration filled by a customs broker or declarant can be submitted

not specified

not specified not specified

b.

If warranty has to be submitted about the customs payments, fee must be paid to the insurance company or bank

not specified

not specified not specified

c -------- ------- --------- ----------

20

d.

-------- ------- --------- ----------

e.

-------- ------- --------- ----------

f. -------- ------- --------- ----------g.

-------- ------- --------- ----------




b. The example of the form is published in the abovementioned Cabinet of Ministers Regulations, the form is available in bookstores

c. Transportation documents, for example, CMR d. Warranty (single of general) e. If goods are subject to the veterinary or phytosanitary control – the documents

to submit in these institutionsf. ------g. -------h. --------i. -------j. -------

48. Applicants can submit their applications:a. in person at this institution (% of applications submitted 100)b. via mail (% of applications submitted_______) c. via internet or e-mail (% of applications submitted_______)d. _________

49. Processing time (after all required documents have been submitted):a. Maximum processing time, by law: _____ days


i. yes ii. no

b. Average processing time: 1 day c. Minimum possible processing time: 1 dayd. Is there an official expedited service:




a. in 2001:

21

i. Number of filed applications: 259 478 (only Latvian T1)ii. Positive decisions: number _________ iii.Rejections: number rejections are not counted

51. Legal reasons for rejection: a. a filled and signed customs declaration is not submitted

i. number of these in 2001: they are not countedb. goods accompanying documents not submitted:

i. number of these in 2001: they are not countedc. a valid warranty is not submitted:

i. number of these in 2001: they are not counted

52. Method of communicating rejection to the applicant:a. written rejection, specifying reasonsb. written rejection, not specifying reasonsc. oral rejectiond. ___________


Customs procedure


a. Instance to which the initial decision is appealed (e.g. head of this institution, court):

-------- The procedure of appeals of administrative violations is specified in Art. 279 and 280 of the Code of Administrative Offences. The appellation can be made by the person about whom the decision was made, or the victim. Appeal can me made to a senior official (e.g., the decision of the head of customs – to SRS Director General) or to the district (city) court. The court decision is final.


-------- 18 (till November 23, 2001 decisions about administrative penalties could be appealed only in court). No statistical data are available about the decisions appealed till that time.

1. left in force: number -------- 22. repealed fully: number -------- 163. repealed in part: number -------- none

22

Number of decisions appealed after final review by this institution and outcome of these appeals after review by the final instance (if applicable):i. number of appealed decisions in 2001:

-------- No statistical data


-------- --------


-------- --------


-------- --------

54. Please specify the whole route of appeals for both the customs procedures and administrative violations, if possible: The procedure of appeals of administrative violations is specified in Art. 279 and 280 of the Code of Administrative Offences. The appellation can be made by the person about whom the decision was made, or the victim. Appeal can me made to a senior official (e.g., the decision of the head of customs – to SRS Director General) or to the district (city) court. The court decision is final.


56. Please provide a flowchart of steps that an enterprise has to go through to complete this procedure: According to Art. 280 Second part of the Code of Administrative Offences, the complaint about calling a person to the administrative responsibility is submitted to that institution which has made this decision

G. OPINION OF THE HEAD OF THE INSTITUTION ABOUT THIS PROCEDURE



a. clear f. clearb. somewhat clear g. somewhat clearc. not simple, but understandable h. not simple, but understandabled. somewhat unclear i. somewhat unclear e. vague j. vague


23

if “no”, please explain what should be done: we are continuing work on the implementation of the simplified procedures which will partly reduce the “manual” work of customs officers.


a. copies of the amended legislation are distributed b. special training is provided c. manuals and instructions are updatedd. employees familiarize themselves with the changes e. NAf. Other: Depending on changes and their character, each of the a., b., c.

variants can be possible or all three together



b. printed leaflets and brochures c. seminars and training are organized d. information is posted on the internet home page e. answering individual inquiries (by phone, with letters, in person, etc.) f. NAg. Other: Depending on the importance, a., b., c., d., e., or the combination of

these questions


i. number of these in 2001: ___________ b. feedback forms:

i. number of these in 2001: ___________ c. surveys:

i. number of these in 2001: ___________ d. meetings and workshops with business associations and non-governmental

organizations:i. number of these in 2001: ___________

e. analyses of information from mass media: i. number of these in 2001: ___________

f. NAg. Other: Item “a” cannot be considered as an objective value but it is obligatory

analyzed and answers are giveni. number of these in 2001: ___________

h. Other: _____________________i. number of these in 2001: ___________


24


a. There are no separate activities, but a complex of measures. The choice of procedures is wrong, therefore it is impossible to give this answer, at least not in one line of text.

b. ________ c. ________

64. What other changes are needed to improve this procedure (e.g., changes to laws and regulations, changes in operating procedures of other institutions, etc., outside the direct control of your institution)? We are making use of all possible means, most of all we lack finances.

65. Date of completion of this description: 08.05.02.

66. Your name: Kalvis Vītoliņš

67. Your position: First deputy of SRS director general, Main Customs Administration director



25

26

Description of Control Procedure of Sanitary Border Inspectorate: for Import, Export and Transit


1. Name of this institution: Sanitary Border Inspectorate of the Food and Veterinary Service

2. Direct supervising authority for this institution: Food and Veterinary Service


a. Visiting addresses: Rīga, Republikas square 2

b. Mailing address: Republikas square 2,Riga, Latvia, LV-1010


d. Telephone numbers (including for head of this institution, consultations, hot-line and complaints): Assistant of the head of the institution: 7027282; hot-line phone 7027402.

e. Web site address and languages the information is available in: www.pvd.gov.lv

4. Working hours of this institution: Administration – working days 8.30 A.M. - 5.00 P.M., control posts – see Appendix 1, customs warehouses – see Appendix 2.

5. Hours when clients can visit this institution, if different from above: no different time

27

B. DESCRIPTION OF CONTROL PROCEDURE OF SANITARY BORDER INSPECTORATE: FOR IMPORT


a. Key laws (please specify the names and dates of adoption):LR Law on the Assessment of Compliance of 08.08.1996; LR Law on Customs of 11.06.1997;LR Law on the Reliability of Goods and Services of 19.07.2000;LR Law on Epidemiological Safety of 13.01.1998; LR Law on the Protection of Consumers Rights of 15.04.1999;LR Law on Pharmacy of 08.05.1997;LR Law on the Order of Legal Circulation of Narcotic and Psychotropic Substances and Medicines of 06.06.1996;LR Law on Precursors of 06.06.1996;LR Law on the Supervision of Food Turnover of 20.03.1998;LR Law on Alcohol Turnover of 13.11.1998;LR Law on the Protection of Plants of 17.12.1998;LR Law on Veterinary Medicine of 26.04.2001;LR Law on the Protection of Animals of 29.12.1999.

b. Key regulations (please specify the names and dates of adoption):Cabinet of Ministers Regulations No. 246 of 02.07.1996 on the Demarkation of the State Border Crossing Places and the Location of the Border Crossing Places and Border Posts on the State Border of Republic of Latvia;Cabinet of Ministers Regulations No. 300 of 24.08.1999. on the Establishing of Places for the Veterinary, Phytosanitary and Sanitary-hygienic Control of Vehicles and Cargo on the Border Post;Cabinet of Ministers Regulations No. 217 “List of Goods Subject to the Sanitary Border Inspectorate Control and the Order of Control” of 27.06.2000;Cabinet of Ministers Regulations No. 17 of 09.01.2001 "The Order of Further Utilization or Liquidation of Food Unusable for Circulation”;Cabinet of Ministers Regulations No. 114 “The Order of Performing the Customs Procedure – Bringing into the Customs Warehouse” of 31.03.1998;Cabinet of Ministers Regulations No. 348 On the formalities of the Entering of Ships into the Port and Leaving it of 15.09.1998;Cabinet of Ministers Regulations No. 355 “The Regulations of the Plants Quarantine” of 19.10.1999;Cabinet of Ministers Regulations No. 174 of 11.05.1999. "The Order of Importing Meat into Latvia“’;Cabinet of Ministers Regulations No. 320 “The Order of Importing Milk and Dairy Produce in Latvia” of 25.08.1998;Cabinet of Ministers Regulations No. 341 “The Order of Registration of the Plant Protection Agents” of 05.10.1999;Cabinet of Ministers Regulations No. 414 “The Regulations of the Models of Veterinary Control Certificates for Goods Cargo and Live Animals Crossing the Border of the Republic of Latvia and the Order of their Design, Technical Manufacturing and Control” of 28.11.2000.

c. Internal instructions (please specify the names and dates of adoption): Appendix 3 (The valid import control procedures of goods subject to SBI control).

28

d. Other: The Reguilations of Ministry of Agriculture, Food and Veterinary Service, State Plant Protection Service.

7. Purpose of this procedure: The process of service provided by SBI and its control satisfies the conscious and yet unconscious needs of the customer and the society as a whole, especially considering the interests of consumers of the products to be inspected. SBI competence, equipment, methods and procedures ensure that the employees at any time can guarantee the proper way of providing service to SBI clients and sufficiently precise results of control.


a. Food and Veterinary Service (must visit) 1) issues: veterinary permission for import of cargo in LR; permission for import of veterinary medical goods in LR; permission for import of unregistered veterinary medicines and veterinary-pharmaceutical products in LR; 2) registers the allowed exporting countries, exporting companies importing companies of meat and milk, 3) registers the permitted kinds of animal food.

(please specify whether the applicant him/herself has to visit this institution as well)

b. State Medicines Agency (must visit) issues the medicines import permission. (please specify whether the applicant him/herself has to visit this institution as well) c. State Plant Protection Service (must visit) 1) the registration of plants and plants

products importers, 2) the registration of plant protection agents, 3) the registration of the distributors of the plant protection agents.


9. Number of staff handling this procedure: 220 state sanitary border inspectors and 3 senior state sanitary inspectors, technical staff (administration) - 32

10. Number of territorial offices of this institution handling this procedure: 26 control posts

11. Number of branches or posts under the supervision of this territorial office, if applicable: SBI control posts and the control places under their supervision (Appendix 4)


Item Amount Levying institution Legal act determining the duties and fees (name and date of

adoption)h.

See Appendix 5 (only the cargos subject to SBI

--- --- ---

29

control)i. --- --- --- ---j. --- --- --- ---k.

--- --- --- ---

l. --- --- --- ---m.

--- --- --- ---

n.

--- --- --- ---




b. document issued by the exporting country, confirming the origin and quality of goods (depending on the character of goods)

c. permission of the state Medicines agency d. import permission (depending on the character of goods) e. veterinary control certificate of the cargo (goods subject to the veterinary

control)f. veterinary control certificate of live animals g. border control document of the compliance of goods with the harmlessness and

reliability requirements (goods subject to the control of harmlessness and reliability)

h. phytosanitary border control document (goods subject to phytosanitary control) i. j.

14. Applicants can submit their applications:a. in person at this institution (% of applications submitted 96)b. via mail (% of applications submitted_______) c. via internet or e-mail (% of applications submitted 1)d. by fax (% of applications submitted 3)

15. Processing time (after all required documents have been submitted):a. Maximum processing time, by law: (not specified) days


i. yes ii. no

b. Average processing time: 3 hours (the documentary and identity control of goods)

In case of laboratory control – maximum 5 daysc. Minimum possible processing time: 1 hour (the documentary and identity control

of goods)d. Is there an official expedited service:


if available, please specify:

30

• time _____ • fees no additional fee


a. in 2001:i. Number of filed applications: 164803ii. Positive decisions: number _________ iii.Rejections: number _________

17. Legal reasons for rejection: a. Appendix 6 (freights arrested by SBI in 2001):

i. number of these in 2001: ___b. ___________________________:




19. Instance to which the initial decision is appealed (e.g. head of this institution, court): S ystem which was valid in 2001 gave the possibility to appeal the initial decision to the head of the institution (according to the regulations). Since 2002 SBI is under the supervision of the State Food and veterinary service (FVS) and according to the new regulations since 01.01.2002 the initial decision may be appealed to the state senior sanitary border inspector, whose decision – to the State chief sanitary border inspector, whose decision – to the State chief Food and veterinary inspector (FVS director) or the director of State Plant Protection Service (about the control of goods subject to the phytosanitary control)

Please specify the whole route of appeals, if possible: Appendix 7 (the route of appeals of SBI decisions – approved by the Order No. 46 of 18.04.2002)

20. Number of decisions on applications for this activity appealed to the head of this institution and outcome of these appeals:

a. number of appealed decisions in 2001: 8i. left in force: number 4ii.repealed fully: number 4 iii.repealed in part: number _________

21. Number of decisions appealed after final review by this institution and outcome of these appeals after review by the final instance (if applicable):

a. number of appealed decisions in 2001: nonei. left in force after final review: number _________

31

ii. repealed fully after final review: number _________ iii.repealed in part after final review: number _________

22. Please attach all forms that are applicable to this activity: Attached: certificate of the veterinary control of the freight of goods (Appendix 8), phytosanitary border control document (Appendix 9), border control document about the compliance of goods with the reliability and harmlessness requirements (Appendix 10), veterinary control certificate of live animals cargo (Appendix 11), complaints registration form (Appendix 12).

23. Please provide a flowchart of steps that an enterprise has to go through to complete this activity: Appendix 13 (The chart of importing fresh meat and food meat by-products)

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C. DESCRIPTION OF CONTROL PROCEDURE OF SANITARY BORDER INSPECTORATE: FOR EXPORT (including re-export)


a. Key laws (please specify the names and dates of adoption): LR Law on the Supervision of Food Turnover of 20.03.1998;LR Law on Veterinary Medicine of 26.04.2001

b. Key regulations (please specify the names and dates of adoption):Cabinet of Ministers Regulations No. 246 of 02.07.1996 on the Demarkation of the State Border Crossing Places and the Location of the Border Crossing Places and Border Posts on the State Border of Republic of Latvia Cabinet of Ministers Regulations No. 300 of 24.08.1999. on the Establishing of Places for the Veterinary, Phytosanitary and Sanitary-hygienic Control of Vehicles and Cargo on the Border Post; Cabinet of Ministers Regulations No. 217 “List of Goods Subject to the Sanitary Border Inspectorate Control and the Order of Control” of 27.06.2000;Cabinet of Ministers Regulations No. 17 of 09.01.2001 "The Order of Further Utilization or Liquidation of Food Unusable for Circulation”;Cabinet of Ministers Regulations No. 114 “The Order of Performing the Customs Procedure – Bringing into the Customs Warehouse” of 31.03.1998;Cabinet of Ministers Regulations No. 348 On the formalities of the Entering of Ships into the Port and Leaving it of 15.09.1998;Cabinet of Ministers Regulations No. 355 “The Regulations of the Plants Quarantine” of 19.10.1999;Cabinet of Ministers Regulations No. 414 “The Regulations of the Models of Veterinary Control Certificates for Goods Cargo and Live Animals Crossing the Border of the Republic of Latvia and the Order of their Design, Technical Manufacturing and Control” of 28.11.2000.

c. Internal instructions (please specify the names and dates of adoption): State Sanitary Border Inspection Order No. 148 of 13.09.2001 “Of the Enforcing of the Control of Cargos”

d. Other: The orders of the Ministry of Agriculture, Food and Veterinary Service

25. Purpose of this procedure: ______


a. Food and Veterinary Service (must visit) issues veterinary entry permit for transit cargo into LR; export permit for medical and veterinary-pharmaceutical products out of LR.


33

b. _____________________________ (please specify whether the applicant him/herself has to visit this institution as well) c. _____________________________ (please specify whether the applicant him/herself has to visit this institution as well)

27. Number of staff handling this procedure: 220 (perform the procedure of re-export and export), including 163 (perform only export procedure)


29. Number of branches or posts under the supervision of this territorial office, if applicable: SBI control points and control places under their supervision (Appendix 4)


Duty or fee Amount Levying institution Legal act determining the duties and fees (name and date of

adoption)o.

See Appendix 5 ------ --------- ------

p.

In case of export fee is not levied, except, when the control is performed out of the normal work time and place

------ --------- ------

q.

In case of re-export fee is levied only for goods subject to the veterinary control in the amount of 25% from the sums given in the price list.

------ --------- ------

r. ------ --------- ------s.

------ --------- ------

t. ------ --------- ------u.

------ --------- ------





c. veterinary control certificate of the cargo (only in the case of re-export)

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d. phytosanitary border control document (only in the case of re-export)e. border control document of the compliance of goods with the harmlessness and reliability

requirements (only in the case of re-export)f. veterinary control certificate of live animals (only in the case of re-export)g. veterinary entry permit for transit cargo into LRh. export permit for medicines and veterinary-pharmaceutical products out of LR (good

subject to veterinary control) i. j.




i. yes ii. no

b. Average processing time: 3 hours c. Minimum possible processing time: 1 hourd. Is there an official expedited service:


if available, please specify: • time _____ • fees no additional fee



35. Legal reasons for rejection: a. _Appendix 6 (cargos returned by SBI in 2001):





35




a. number of appealed decisions in 2001: see question No. 20i. left in force: number _________ ii. repealed fully: number _________ iii.repealed in part: number _________


a. number of appealed decisions in 2001: nonei. left in force after final review: number _________ ii. repealed fully after final review: number _________ iii.repealed in part after final review: number _________

40. Please attach all forms that are applicable to this activity: Attached: certificate of the veterinary control of the freight of goods (Appendix 8), phytosanitary border control document (Appendix 9), border control document about the compliance of goods with the reliability and harmlessness requirements (Appendix 10), veterinary control certificate of live animals cargo (Appendix 11), complaints registration form (Appendix 12).

41. Please provide a flowchart of steps that an enterprise has to go through to complete this activity: ---------

D. DESCRIPTION OF CONTROL PROCEDURE OF SANITARY BORDER INSPECTORATE: FOR TRANSIT


a. Key laws (please specify the names and dates of adoption): LR Law on the Supervision of Food Turnover of 20.03.1998;

LR Law on Veterinary Medicine of 26.04.2001

b. Key regulations (please specify the names and dates of adoption):

36

Cabinet of Ministers Regulations No. 339 “The Order of Carrying out Customs Procedures – Transit” of 08.09.1998; Cabinet of Ministers Regulations No. 259 “Regulations of Transit Corridors and Customs Stations through which Alcohol Import into Latvia and Export from Latvia id permitted” of 04.05.1999. Cabinet of Ministers Regulations No . 246 on the Demarkation of the State Border Crossing Places and the Location of the Border Crossing Places and Border Posts on the State Border of Republic of Latvia of 02.07.1996;Cabinet of Ministers Regulations No. 300 of 24.08.1999. on the Establishing of Places for the Veterinary, Phytosanitary and Sanitary-hygienic Control of Vehicles and Cargo on the Border Post;Cabinet of Ministers Regulations No. 217 “List of Goods Subject to the Sanitary Border Inspectorate Control and the Order of Control” of 27.06.2000;Cabinet of Ministers Regulations No. 348 On the formalities of the Entering of Ships into the Port and Leaving it of 15.09.1998;Cabinet of Ministers Regulations No. 414 “The Regulations of the Models of Veterinary Control Certificates for Goods Cargo and Live Animals Crossing the Border of the Republic of Latvia and the Order of their Design, Technical Manufacturing and Control” of 28.11.2000.

c. Internal instructions (please specify the names and dates of adoption): State Sanitary Border Inspection Order No. 148 of 13.09.2001 “Of the Enforcing of the Control of Cargos”

d. Other: The orders of the Ministry of Agriculture, Food and Veterinary Service

43. Purpose of this procedure: -----------


a. Food and Veterinary Service (must visit) issues veterinary entry permit for transit cargo into LR; export permit for medical and veterinary-pharmaceutical products out of LR.


b. _____________________________ (please specify whether the applicant him/herself has to visit this institution as well) c. _____________________________ (please specify whether the applicant him/herself has to visit this institution as well)

45. Number of staff handling this procedure: ------


37

47. Number of branches or posts under the supervision of this territorial office, if applicable: SBI control points and control places under their supervision (Appendix 3)


Item Amount Levying institution Legal act determining the duties and fees (name and date of

adoption)v.

See Appendix 5 --- --- ---

w.

(Fee for control is levied only for goods subject to the veterinary control in the amount of 25% from the sums given in the price list.)

--- --- ---

x.

--- --- --- ---

y.

--- --- --- ---

z.

--- --- --- ---

aa.

--- --- --- ---

bb.

--- --- --- ---





c. veterinary control certificate of the cargo d. control certificate of the cargo of live animals e. veterinary entry permit for transit cargo into LR f. ---- g. ----h. ---- i. ---- j. ----


38



i. yes ii. no

b. Average processing time: 3 hours c. Minimum possible processing time: 1 hourd. Is there an official expedited service:


if available, please specify: • time _____ • fees no additional fee



53. Legal reasons for rejection: a. Appendix 6 (Cargos returned by SBI):







39


a. number of appealed decisions in 2001: nonei. left in force: number _________ ii. repealed fully: number _________ iii.repealed in part: number _________


a. number of appealed decisions in 2001: i. left in force after final review: number _________ ii. repealed fully after final review: number _________ iii.repealed in part after final review: number _________

58. Please attach all forms that are applicable to this activity: Attached: certificate of the veterinary control of the freight of goods (Appendix 8), veterinary control certificate of live animals cargo (Appendix 11), complaints registration form (Appendix 12).

59. Please provide a flowchart of steps that an enterprise has to go through to complete this activity: ---------

E. OPINION OF THE HEAD OF THE INSTITUTION ABOUT THIS PROCEDURE



a. clear k. clearb. somewhat clear l. somewhat clearc. not simple, but understandable m. not simple, but understandabled. somewhat unclear n. somewhat unclear e. vague o. vague


if “no”, please explain what should be done:


a. copies of the amended legislation are distributed b. special training is provided c. manuals and instructions are updatedd. employees familiarize themselves with the changes e. NA

40

f. Other: __________







i. number of these in 2001: 1 d. meetings and workshops with business associations and non-governmental

organizations:i. number of these in 2001: ___________

e. analyses of information from mass media: i. number of these in 2001: 141

f. NAg. Other: Exhibition “Riga FOOD”

i. number of these in 2001: 1 h. Other: _____________________

i. number of these in 2001: ___________



a. Implementing the quality system b. Training of inspectors c. Establishing and improvement of control points

67. What other changes are needed to improve this procedure (e.g., changes to laws and regulations, changes in operating procedures of other institutions, etc., outside the direct control of your institution)? Now there is no complete normative basis for the control of all kinds of goods.

41


69. Your name: Iveta Šice-Trēde

70. Your position: head of SBI



42

43

Description of On-Site Inspection Procedure


1. Name of this institution: State Labour Inspection

2. Direct supervising authority for this institution: Ministry of Welfare


a. Visiting addresses: K. Valdemara st. 38 (visiting hours are given in the Web site)

b. Mailing address: K. Valdemara st. 38, Riga, LV 1010

c. E-mail address: [email protected] ; [email protected]

d. Telephone numbers (including for head of this institution, consultations, hot-line and complaints): 7021704, 7021702, 7021730

e. Web site address and languages the information is available in: http/www.vdi.lv; in Latvian

4. Working hours of this institution: 8.30 A.M. – 5.00 P.M., lunch-hour 12.00-2.00 P.M. (30 minutes according to the rolling schedule)

5. Hours when clients can visit this institution, if different from above: During visiting hours which are given in the Web site.

44

mailto:[email protected]


B. ON-SITE INSPECTION PROCEDURE


a. Key laws (please specify the names and dates of adoption): Law on the State Labour Inspection of 13. 12. 2001;Law on State Civil Service of 07. 09. 2000;The Convention No. 81 of the International Labour Organization “On the Labour

Inspection in Industry and Trade” (ratified 05. 07. 94.);

b. Key regulations (please specify the names and dates of adoption):Law on the State Labour Inspection of 13. 12. 2001;

c. Internal instructions (please specify the names and dates of adoption): The “Regulations” of Regional Labour Inspections and Departments (adopted 14. 03. 2001.)

d. Other: ----------

7. Purpose of this procedure: To ensure the observance of the legislation regulating labour protection and dangerous equipment monitoring, and accordingly reduce the number of accident victims and people suffering from occupational diseases.

8. Types of on-site inspections that can be carried out and number of these: a. planned/regular inspections:

i. minimum duration: 8 hoursii.maximum duration: 16 hours iii.number of these in 2001: 9165

b. random inspections: i. minimum duration: 2 hoursii.maximum duration: 6 hours iii.number of these in 2001: 1671

c. inspections on the basis of information received from other government institutions:


d. inspections on the basis of complaints received from physical and legal persons:

i. minimum duration: 2 hoursii.maximum duration: 5 hoursiii.number of these in 2001: 2234

e. follow-up inspections to a previous inspection to ensure compliance: i. minimum duration: 3 hoursii.maximum duration: 5 hoursiii.number of these in 2001: 711

f. _________________________i. minimum duration: ________________ii.maximum duration: ________________

45

iii.number of these in 2001: ___________

9. Other institutions involved in this procedure and brief description of their role (e.g., joint inspections, sharing of information, etc.):

a. Enterprises, companies, firms, receiving: permit for blasting; permit for the installation of explosives storehouse; The order of the suspension of activities of an enterprise, unit…; Act – order; Warning of a possible suspension of activities of an enterprise …; The permit for the renewal of the enterprises’ activities; The hazardous equipment operation permit; Statement (Excise tax for diesel fuel); Statement (Excise tax for fuel oil (heavy oil)); Conclusion about the readiness of a building for formal acceptance; License for entrepreneurship (training in labour protection); Decision about the application of an administrative penalty; The applicant visits SLI, and some documents are handed over to the employer on site;


b. _____________________________ (please specify whether the applicant him/herself has to visit this institution as well)

c. _____________________________ (please specify whether the applicant him/herself has to visit this institution as well)




13. Possible result of inspections and number of these: a. Warning:

i. number of these in 2001: 227 b. Order to eliminate the non-compliance:

i. number of these in 2001: 5555 c. Fine:

i. number of these in 2001: 664 d. Seized goods:

i. number of these in 2001: ----- e. Seized books and documents:

i. number of these in 2001: -----f. Arrest of bank account:

i. number of these in 2001: ------g. Suspension/ revocation of license:

i. number of these in 2001: -------h. Operation of business suspended:

i. number of these in 2001: 1 i. Operation of departments, workshops suspended

i. number of these in 2001: 24 j. Operation of machines and equipment prohibited

46

i. number of these in 2001: 602_

14. Instance to which the initial decision is appealed (e.g. head of this institution, court): SLI director, court

Please specify the whole route of appeals, if possible: An application from a person; checking of the application; decision making and informing the applicant.

15. Number of decisions appealed to the head of this institution and outcome of these appeals:

a. number of appealed decisions in 2001: Their registration is started since 2002.i. left in force: number ------- ii.repealed fully: number ------- iii.repealed in part: number -------


a. number of appealed decisions during previous calendar year: no informationi. left in force after final review: number no information ii.repealed fully after final review: number no information iii.repealed in part after final review: number no information

17. Please attach all forms that are applicable to this activity: 12 forms are attached.




a. clear p. clearb. somewhat clear q. somewhat clearc. not simple, but understandable r. not simple, but understandabled. somewhat unclear s. somewhat unclear e. vague t. vague


if “no”, please explain what should be done: The number of instructors must be increased.


47

a. copies of the amended legislation are distributed b. special training is provided c. manuals and instructions are updatedd. employees familiarize themselves with the changes e. NAf. Other: ---------





i. number of these in 2001: ------------ b. feedback forms:

i. number of these in 2001: ------------ c. surveys:

i. number of these in 2001: ------------ d. meetings and workshops with business associations and non-governmental

organizations:i. number of these in 2001: _------------

e. analyses of information from mass media: i. number of these in 2001: ------------

f. NAg. Other: _____________________

i. number of these in 2001: ------------ h. Other: _____________________

i. number of these in 2001: ------------



a. Development and implementation of the “Quality securing and management system”;

b. Maintenance of the informative system and network upgrading ; c. Improvement of the public relations program.

48

25. What other changes are needed to improve this procedure (e.g., changes to laws and regulations, changes in operating procedures of other institutions, etc., outside the direct control of your institution)?

1. Legislation deficiencies in the labour protection and professional health area; 2. No professional health and work safety service; 3. The number of SLI staff is inadequate to tasks set for them; 4. The development rate of the informative system and material-technical basis is

inadequate to SLI requirements.


27. Your name: Jānis Bērziņš

28. Your position: Director of SLI

29. Your contact information: tel.: 7021702; mob. tel. 9262506; e-mail: [email protected]


49




1. Name of this institution: State Sanitary Inspection

2. Direct supervising authority for this institution: Ministry of Welfare of the Republic of Latvia


a. Visiting addresses: Kuģu st. 26, Riga, LV 1048

b. Mailing address: Kuģu st. 26, Riga, LV 1048


d. Telephone numbers (including for head of this institution, consultations, hot-line and complaints): director 7611703, 7614388, fax 7613040, hotline phone 7612034, 24 hour hotline mobile phone 9265384 (the addresses and telephone numbers of all SSI territorial control and supervision structures are given in Appendix1)

e. Web site address and languages the information is available in: Information for the producers and importers of cosmetics (in Latvian): www.vsi.gov.lv/kim/

4. Working hours of this institution: 8.30. A.M. – 5.00. P.M.

5. Hours when clients can visit this institution, if different from above: Territorial units in the regions of Latvia visiting times – on Mondays: 2.00. P.M. – 5.00 P.M.; on Wednesdays: 9.00. P.M. – 12.00.

50



a. Key laws (please specify the names and dates of adoption):- Law on the Reliability of Goods and Services of 20.06.2000.

- Law on the Protection of Consumers’ Rights of 18.03.1999.

- Law on the Epidemiological Safety of 11.12.1997.

- Law on the Chemical Substances and Chemical Products of 21.04.1998.

- Law on the Evaluation of Compliance of 08.08.1996.

- Law on the Supervision of Food Turnover of 19.02.1998.

- Law on Protective Zones of 05.02.1997.

- The Code of Administrative Offences of 07.12.1984.

- Law on the Procedure of the Suspension of Operation of Enterprises, Institutions and Organizations of 11.12.1991.

- Law on the Procedure of Reviewing Applications, Complaints and Propositions in State and Municipal Institutions of 27.10.1994.

b. Key regulations (please specify the names and dates of adoption):General:

1) Cabinet of Ministers Regulations No. 261 “The Regulations of the State Sanitary Inspection” of 29.07.1997.

2) Cabinet of Ministers Regulations No. 154 “The Regulations of the Process of the Administrative Acts” of 13.06.1995.

3) Cabinet of Ministers Regulations No. 99 “Regulations of the Recordkeeping of Applications, Complaints and Suggestions in State and Local Government Institutions” of 18.04.1995.

4) Cabinet of Ministers Regulations No. 83 “Procedure of the Demanding and Reception of Goods Samples by the Market Supervision Institutions and Deal with them after the Performing og Laboratory or other Expert Examination” of 27.02.2001.

In the Area of Epidemic Safety:

1) Cabinet of Ministers Regulations No. 257 “The Order of Carrying out of Medical and Sanitary Activities for the Prevention of Spreading of Dangerous Infectuous Diseases” of 21.07.1998.

2) Cabinet of Ministers Regulations No. 203 “The Order of Carrying out of Disinfection, Disinsection and Deratization Activities” of 01.06.1999.

3) Cabinet of Ministers Regulations No. 7 “The Order of Registration of Infectuous Diseases” of 05.01.1999.

4) Cabinet of Ministers Regulations No. 6 “The Order of Carrying out of the Obligatory Medical and LaboratoryExamination of Persons, Obligatory and Forced Treatment of Infectuous Dieases” of 05.01.1999.

5) Cabinet of Ministers Regulations No. 359 “The Regulations about the Infectuous Diseases, Restricting Professional Activities” of 18.10.2000.

6) Cabinet of Ministers Regulations No. 101 “The Order of Transportation, Keeping and Burying of the Body of a Person who Died of an Infectuous Disease” of 14.03.2000. not.

7) Cabinet of Ministers Regulations No. 330 “The Regulations of Vaccination” of 26.09.2000.

8) Cabinet of Ministers Regulations No. 494 “Regulations of Works Connected with a Possible Risk to Other Persons’ Health and Persons Employed in which are Subject to Obligatory Medical Examinations” of 27.11.2001.

9) Ministry of Welfare Regulations No. 121”On the Order of Carrying out Anti-Epidemical Activities in a Focal Point of Infection” of 08.05.2001.

10) Ministry of Welfare Regulations No. 357 “On the Order of Taking, Processing and Transportation of the Environment Samples” of 27.12.2000.

51

In the Area of Environmental Hygienic Situation:

1) Cabinet of Ministers Regulations No. 132 “The Compulsory Requirements to Dentists’ Consulting Rooms and dental Laboratories” of 14.04.1998.

2) Cabinet of Ministers Regulations No. 300 “The Regulations of Setting up of Bathing Grounds and their Hygienic Conditions” of 11.08.1998.

3) Cabinet of Ministers Regulations No. 502 “The Methods of Setting up Protective Zones around Cemeteries” of 29.12.1998.

4) Cabinet of Ministers Regulations No. 26 “Regulations of the Hygienic Requirements of Public Use Swimming Pools” of 18.01.2000.

5) Cabinet of Ministers Regulations No. 25 “Regulations of the Hygienic Requirements to Barber Shops” of 19.01.2000.

6) Cabinet of Ministers Regulations No. 137 “Hygienic Requirements of the Office Hotels” of 11.04.2000.

7) Cabinet of Ministers Regulations No. 431 “Hygienic Requirements of the Social Care Institutions” of 12.12.2000.

8) Cabinet of Ministers Regulations No. 439 “Hygienic Requirements to Public Use Bathhouses” of 19.12.2000.

9) Cabinet of Ministers Regulations No. 22 “Regulations of the Hygienic Requirements of Beauty Salons” of 16.01.2001.

10) Cabinet of Ministers Regulations No. 214 “Regulations on the Normatives of the Acoustic Noise in the Premises and Territory of Residential and Public Buildings” of 22.05.2001.

11) Cabinet of Ministers Regulations No. 447 “The Order of Organizing and Operation of Children’s Camps” of 23.10.2001.

12)Cabinet of Ministers Regulations No. 77 “Regulations of the Compulsory Requirements of Medical Institutions and their Structural Units” of 19.02.2002.

In the Area of the Harmlesness of the Drinking Water:

1) Cabinet of Ministers Regulations No. 155 “Regulations of the Water Usage Permissions” of 22.04.1997.

2) Cabinet of Ministers Regulations No. 8 “The Methods of Setting up Protective Zones around the Places of Taking Water” of 05.01.1999.

3) Cabinet of Ministers Regulations No. 63 “The Compulsory Requirements of the Harmlesness of the Drinking Water” of 23.02.1999.

4) Cabinet of Ministers Regulations No. 38 “The Regulations of theLlatvian Construction Normative LBN 222-99 “WaterSupply Outer Networks and Buildings”” of 01.02.2000.

In the Sale and Use of Chemical Substances and Chemical Products:

1) Cabinet of Ministers Regulations No. 348 “The Regulations of Licensing of Certain Kinds of Business Activity” of 07.10.1997. not.

2) Ministry of Welfare Regulations No. 412 “On the Procedure of Issuance of Licenses for the Keeping, sale and Use in Disinfection of Hazardous Chemical Substances” of 30.12.1997.

3) Cabinet of Ministers Regulations No. 158 “The Regulations of the Restriction and Prohibition of the Use and Sale of Hazardous Chemical Products” of 25.04.2000.

4) Cabinet of Ministers Regulations No. 228”The Order of Classification, Marking and Packing of Chemical Substances and Chemical Products” of 29.06.1999.

5) Cabinet of Ministers Regulations No. 418 “The Order of Filling and Sending of the Chemical Products’ Safety Data Sheets” of 27.10.1998.

6) Cabinet of Ministers Regulations No. 72 “The Requirements of Work Safety and Health Protection, Working with Chemical Substances and Chemical Products in the Place of Work” of 13.02.2001.

7) Cabinet of Ministers Regulations No. 186 “The Regulations of the Substantial Requirements of Detergents and Cleaning Agents and Special Restrictions Regarding their Use” of 08.05.2001.

8) Cabinet of Ministers Regulations No. 107 “The Order Classification, Marking and Packing of Chemical Substances and Chemical Products” of 12.03.2002.

52

In the Area of Cosmetics Reliability: 1) Cabinet of Ministers Regulations No. 226 “The Reliability Requirements of Cosmetics and the

Supervision Procedure” of 05.06.2001.

c. Internal instructions (please specify the names and dates of adoption): SSI Order No. 111 “On the Regulations of the Activities of the State Sanitary Inspection” of 03.10.2000.

d. Other: _____

7. Purpose of this procedure: To ensure the compliance of the nation with the normative acts determining public safety and consumers protection in the areas of the inspections’ competence and minimize possible risks to the public and consumers health.


i. minimum duration: 2 hoursii.maximum duration: 2 – 3 days iii.number of these in 2001: 15 097

b. random inspections: i. minimum duration: ____________ii.maximum duration: _____________iii.number of these in 2001: ___________


i. minimum duration: 2 hoursii.maximum duration: 8 hours iii.number of these last calendar year: 551



e. follow-up inspections to a previous inspection to ensure compliance: i. minimum duration1 hourii.maximum duration: 4 hours iii.number of these in 2001: 12 297

f. Inspections following the epidemiologists’ reportsi. minimum duration: 4 hoursii.maximum duration: 8 hours ?iii.number of these in 2001: 127


a. _____________________________

b. _____________________________

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c. _____________________________



12. Number of branches or posts under the supervision of this territorial office, if applicable: ______



i. number of these in 201: 15 830 c. Fine:

i. number of these in 2001: 1704 d. Seized goods:

i. number of these in 2001: _____________e. Seized books and documents:

i. number of these in 2001: ___________ f. Arrest of bank account:

i. number of these in 2001: ___________ g. Suspension/ revocation of license:

i. number of these in 2001: ___________ h. Operation of business suspended:

i. number of these in 2001: 270 i. The circulation of goods suspended

i. number of these in 2001: 920 j. Goods are taken out of circulation

i. number of these in 2001: 80

14. Instance to which the initial decision is appealed (e.g. head of this institution, court): The decision in a case of an administrative offences (fine) can be appealed in 10 days to a senior official – head of the institution or the city (district) court. The suspension of the operation of business can be appealed in 1 month to a senior official – head of the institution, but the order of the head of the institution can be canceled by court.

Please specify the whole route of appeals, if possible: See the previous


a. number of appealed decisions in 2001: 18i. left in force: number 14ii.repealed fully: number 1 iii.repealed in part: number 3

54


a. number of appealed decisions during previous calendar year: 6 (only one of them before that was appealed to the director of SSI)

i. left in force after final review: number 4 ii.repealed fully after final review: number 1 iii.repealed in part after final review: number 1

17. Please attach all forms that are applicable to this activity:

Control report;Report of the suspension of the circulation of goods/ taking out of circulation;Permission to resume the circulation of goods;Explanation/ Application;The act of the taking of samples;Summons;Protocol of an administrative offence;The explanation of the persons’ processual rights;The decision in AP case;The order about the suspension of the activity of an enterprise (object);The act of the suspension of the activity of an enterprise (object);The permission to resume the activity of an enterprise (object).




a. clear u. clearb. somewhat clear v. somewhat clearc. not simple, but understandable w. not simple, but understandabled. somewhat unclear x. somewhat unclear e. vague y. vague


if “no”, please explain what should be done: in 2003 would be necessary 33 additional staff positions.


a. copies of the amended legislation are distributed b. special training is provided c. manuals and instructions are updatedd. employees familiarize themselves with the changes e. NA

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f. Other: __________



b. printed leaflets and brochures c. seminars and training are organized d. information is posted on the internet home page e. answering individual inquiries (by phone, with letters, in person, etc.) f. NAg. Other: Information with the help of mass media.


i. number of these in 2001: 2 b. feedback forms:


i. number of these last calendar year: 1 d. meetings and workshops with business associations and non-governmental

organizations:i. number of these in 2001: 13


f. NAg. Other: _____________________

i. number of these in 2001: ___________ h. Other: _____________________




a. To finish the setting up of the SSI Web site till the end of 2002. b. Continue searching for additional financing (e.g., within the international

cooperation projects) for the preparation of informative materials and informative campaigns for the inspection’s clients.

c. Continue improving the professional qualification of our staff.

25. What other changes are needed to improve this procedure (e.g., changes to laws and regulations, changes in operating procedures of other institutions, etc., outside the direct control of your institution)? The attitude of businessmen

56

must be changed towards the observance of normative acts and responsibility for safe life environment and the circulation of goods harmless to the health of consumers.

26. Date of completion of this description:22.04.2002.

27. Your name: Egils Herasimjuks

28. Your position: The director of State Sanitary Inspection

29. Your contact information: tel. 7611703, e-mail: [email protected]


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1. Name of this institution: State Firefighting and Rescue Service

2. Direct supervising authority for this institution: Ministry of Interior of the Republic of Latvia


a. Visiting addresses: Maskavas st. 5

b. Mailing address: Riga, LV - 1515

c. E-mail address: dienests @vugd.gov.lv

d. Telephone numbers (including for head of this institution, consultations, hot-line and complaints): Chief of Service - 7075824; Chief of the Fire Safety Supervision Administration - 7075881

e. Web site address and languages the information is available in: www.vugd.gov.lv ., in Latvian and English

4. Working hours of this institution: 08.30 A.M. - 5.00 P.M.

5. Hours when clients can visit this institution, if different from above: Monday 10.00 A.M. - 12.00 and 01.00 P.M. - 04.00 P.M.; Friday 09.00 A.M. - 12.00

58

http://www.vugd.gov.lv/



a. Key laws (please specify the names and dates of adoption): Law on Fire Safety of 24.03.1992.

b. Key regulations (please specify the names and dates of adoption): Cabinet of Ministers Regulation No. 440 30.12.1997."Fire Safety Regulations"; Cabinet of Ministers Regulation No. 318 31.10.1995. " Fire Safety Norms" (LBN 201-96)

c. Internal instructions (please specify the names and dates of adoption): Ministry of Interior Order No. 407 06.11.1995. "The Regulation of the Organization of Work of State Fire Safety Supervision Institutions";

State Fire and Rescue Service Order No. 215 31.08.2000."SF&R National Fire Safety Supervision Regulations".

d. Other: State Firefighting and Rescue Service Fire Safety Supervision Administration Regulation. Approved on 23.03.2001.

7. Purpose of this procedure: To supervise how institutions, enterprises, organizations and population observe the requirements of normative acts for the prevention of fires. Monitoring of how the design and construction organizations, entrepreneurs and population observe the requirements for all kinds of construction, reconstruction and general overhaul and technical upgrade works, provided in the design and construction standards, norms and regulations .


i. minimum duration: one hourii.maximum duration: two days iii.number of these in 2001: 13294

b. random inspections: i. minimum duration: one hourii.maximum duration: one dayiii.number of these in 2001: 4151


i. minimum duration: one hourii.maximum duration: one day iii.number of these in 2001: 3019


i. minimum duration: one hourii.maximum duration: one day iii.number of these in 2001: 347

e. follow-up inspections to a previous inspection to ensure compliance: i. minimum duration: one hour

59

ii.maximum duration: one day iii.number of these in 2001: 8583

f. _________________________i. minimum duration: ________________ii.maximum duration: ________________ iii.number of these in 2001: ___________


a. State fire safety supervision inspector conducts inspections of objects in coordination with the management of the object - he visits the object, and afterwards presents a prescript of discovered violations of fire safety normatives.


b. Construction design organizations – must visit SF&RS to receive technical specifications for the preparation of construction design.


c. Legal and natural persons – must visit SF&RS to receive the conclusion about the

readiness of an object for the formal acceptance or the conslusion of the fire safety condition of an object.


10. Number of staff handling this procedure: All SF&RS officials have fire safety supervision rights. The number of SF&RS oficials who perform fire safety supervision functions and also other duties (fire-extinguishing and rescuing work, duty, training and civil protection functions), is 257.

11. Number of territorial offices of this institution handling this procedure: 33 departments

12. Number of branches or posts under the supervision of this territorial office, if applicable: 50 posts under the supervision of the territorial departments.


i. number of these in 2001: of the suspension of operation of an object - 329

b. Order to eliminate the non-compliance:i. number of these in 2001: prescripts - 13294

c. Fine:i. number of these in 2001: 1752 protocols, amount of fines collected - Ls

20362,-_ d. Seized goods:

i. number of these in 2001: no rightse. Seized books and documents:

i. number of these in 2001: no rights

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f. Arrest of bank account:i. number of these in 2001: no rights

g. Suspension/ revocation of license:i. number of these in 2001: no rights

h. Operation of business suspended:i. number of these in 2001: objects and production units - 37

i. The operation of electrical equipment or furneces prohibited number of these in 2001: 1173 j. ___________________________


14. Instance to which the initial decision is appealed (e.g. head of this institution, court): To a senior state fire safety supervision official or in court.

Please specify the whole route of appeals, if possible: The decision can be appealed in ten days to the chief, senior state fire safety supervision inspector or in court in compliance with the requirements of Articles 279; 280; 281 of Code of Administrative Offences of Republic of Latvia.


a. number of appealed decisions in 2001: 4i. left in force: number 4 ii.repealed fully: number 0 iii.repealed in part: number 0


a. number of appealed decisions in 2001: i. left in force after final review: number 4 ii.repealed fully after final review: number 0 iii.repealed in part after final review: number 0

17. Please attach all forms that are applicable to this activity: forms are attached.

61




a. clear z. clearb. somewhat clear aa. somewhat clearc. not simple, but understandable bb. not simple, but understandabled. somewhat unclear cc. somewhat unclear e. vague dd. vague




a. copies of the amended legislation are distributed b. special training is provided c. manuals and instructions are updatedd. employees familiarize themselves with the changes e. NAf. Other: __________





i. number of these in 2001: they are not counted b. feedback forms:



organizations:i. number of these in 2001: they are not counted

e. analyses of information from mass media: i. number of these in 2001: they are not counted

f. NA

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g. Other: _____________________i. number of these in 2001: ___________

h. Other: _____________________i. number of these in 2001: ___________



a. The re-adjustment of legislation b. Instruction of personal c.


The re-adjustment of legislation and re-adjustment of normative acts


27. Your name: Igors Ponomarjovs

28. Your position: Chief of the SF&RD Fire Safety Supervision Administration

29. Your contact information: ______


63

64



1. Name of this institution: State Construction Inspectorate

2. Direct supervising authority for this institution: Ministry of Environment Protection and Regional Development


a. Visiting addresses: K. Barona st. 99, Riga

b. Mailing address: K. Barona st. 99, Riga, LV 1012


d. Telephone numbers (including for head of this institution, consultations, hot-line and complaints): 7278285, 7279288

e. Web site address and languages the information is available in: www.varam.gov.lv/VBI in Latvian and English

4. Working hours of this institution: 8.30 A.M. – 5.00 P.M.,

5. Hours when clients can visit this institution, if different from above: On Mondays 2.00 P.M. – 5.00 – deputy head of the Inspectorate, on Tuesdays 3.00 P.M. – 5.00 P.M. – head of the Inspectorate; on Wednesdays and Thursdays 10.00 A.M. – 1.00 P.M. – Division of expertise.



a. Key laws (please specify the names and dates of adoption): Law on Construction of August 30, 1995;Civil Law

65


b. Key regulations (please specify the names and dates of adoption):General Construction Regulations No. 112 of April 1, 1997;Construction Standards.

c. Internal instructions (please specify the names and dates of adoption): The Regulations of the State Construction Inspectorate of August 30, 2000.

d. Other: The Regulations of the State Construction Inspectorate of September 30, 1997

7. Purpose of this procedure: To carry out state control of construction and state expertise of construction, to control the fulfillment of requirements of laws and other normative acts regarding the quality of buildings and constructions; the control of safety of hydroelectric power stations buildings.


i. minimum duration: - - - - - - - - - ii.maximum duration: - - - - - - - - - iii.number of these in 2001: 1110

b. random inspections: i. minimum duration: - - - - - - - - - ii.maximum duration: - - - - - - - - - iii.number of these in 2001: 672





e. follow-up inspections to a previous inspection to ensure compliance: i. minimum duration: - - - - - - - - - ii.maximum duration: - - - - - - - - - iii.number of these in 2001: 12

f. _________________________i. minimum duration: 2 hoursii.maximum duration: 5 hours iii.number of these in 2001: 1772


a. Construction boards of cities, towns, local municipalities (please specify whether the applicant him/herself has to visit this institution as well)

66

b. none (please specify whether the applicant him/herself has to visit this institution as well)

c. ____ (please specify whether the applicant him/herself has to visit this institution as well)



12. Number of branches or posts under the supervision of this territorial office, if applicable: ___




i. number of these in 2001: Ls 2410,- d. Seized goods:

i. number of these in 2001: ----- e. Seized books and documents:

i. number of these in 2001: -----f. Arrest of bank account:

i. number of these in 2001: ----g. Suspension/ revocation of license:

i. number of these in 2001: number of proposals - 8h. Operation of business suspended:

i. number of these in 2001: ---- i. ___________________________________

i. number of these in 2001: ----j. ___________________________________

i. number of these in 2001: ----

14. Instance to which the initial decision is appealed (e.g. head of this institution, court): Minister of Environment Protection and Regional Development; court

Please specify the whole route of appeals, if possible: _______________


a. number of appealed decisions in 2001: They are not registeredi. left in force: number ------- ii.repealed fully: number ------- iii.repealed in part: number -------

67


a. number of appealed decisions during previous calendar year: -------i. left in force after final review: number 1 ii.repealed fully after final review: number -------iii.repealed in part after final review: number -------

17. Please attach all forms that are applicable to this activity: order, protocol, decision - act.




a. clear ee. clearb. somewhat clear ff. somewhat clearc. not simple, but understandable gg. not simple, but understandabled. somewhat unclear hh. somewhat unclear e. vague ii. vague


if “no”, please explain what should be done: One additional employee is necessary in each regional office (sector) of the Inspectorate (total + 8 persons).


a. copies of the amended legislation are distributed b. special training is provided c. manuals and instructions are updatedd. employees familiarize themselves with the changes e. NAf. Other: seminars are organized



b. printed leaflets and brochures c. seminars and training are organized d. information is posted on the internet home page e. answering individual inquiries (by phone, with letters, in person, etc.) f. NAg. Other: _____

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f. NAg. Other: _____________________





a. All priorities which can improve the work of the institution are being operatively implemented, therefore it is impossible to pick smth. out separately.

b. ------------ c. ------------


1. To organize a united construction control structure, including the self- government’s construction inspectors in the State Construction Inspectorate, in order to reduce the influence of the heads of self-governments on the inspectors’ decisions;

2. To carry out the inspection of buildings during the operational stage after their formal acceptance; now this procedure is outside the scope of State Construction Inspectorate.


27. Your name: Leonids Jakobsons

28. Your position: Head of SCI

69

29. Your contact information: ------------


70

71



1. Name of this institution: State Environment Inspection

2. Direct supervising authority for this institution: The Ministry of Environment Protection and Regional Development


a. Visiting addresses: Rīga, Rūpniecības st. 23

b. Mailing address: Rīga, Rūpniecības st. 23


d. Telephone numbers (including for head of this institution, consultations, hot-line and complaints): 7325209 (secretariat), 7325200 (head of the institution), 7321845 (head of the institution), 7320341 (head of the institution), 9105018 (environmental emergencies)

e. Web site address and languages the information is available in: www.vvi.gov.lv (Latvian)

4. Working hours of this institution: 8.30 A.M. - 5.00 P.M.

5. Hours when clients can visit this institution, if different from above: The same



a. Key laws (please specify the names and dates of adoption): Law on Environment Protection (06.08.1991); Law on Pollution (15.03.2001); Law on the Natural Resources Tax (14.09.1995); Law on Waste Management (14.12.200); Republic of Latvia Code of Administrative Offences(07.12.1984); Law on Earth Entrails (02.05.1996);

72

Law on Protective Zones (05.02.1997); Fishery Law (12.04.1995); Law on the Protection of Species and Biotopes (16.03.2000); Law on Specially Protected Nature Territories (30.10.1997); Forest Law (05.11.1999); Chemical Substances and Chemical Products Law (01.04.1998); Civil Law (amended 01.09.1992); The Procedure of Reviewing Applications, Complaints and Propositions in State and Municipal Institutions (27.10.1994); Construction Law (30.08.1995); Law on the Assessment of the Influence on Environment (29.10.1998); Law on the Procedure of Suspension of Enterprises, institutions and Organizations (11.12.1991); Criminal Law (17.06.1998).

b. Key regulations (please specify the names and dates of adoption): Cabinet of Ministers regulations: "Regulation of the State Environment Inspection” (19.08.1997, No. 305); "The Procedure of Implementation of Certain Norms of the Law on the Natural Resources Tax" (18.10.2000, No. 356); “Regulations of the Assesement, Elimination and Control of the Air Pollution Created by stationary Air Pollution Sources” (25.04.2000, No. 154); "Noteikumi par ūdens lietošanas atļaujām" (22.04.1997, No. 155); "Regulations on the Usage of the Earth’s Entrails” (08.07.1997, No. 239); "Regulations of the Industrial Fishing in inland Waters” (02.02.2001, No. 3); " Regulations of the Industrial Fishing in the Territorial Waters and the Waters of the Economic Zone” (16.11.2001, No. 479); "General Regulations of the Protection and Usage of Specially Protected Natural Territories” (21.10.1997, No. 354); "Regulations of Requirements for the establishing of the Waste Poligons and Waste Poligons and Waste Dumps management, closing and recultivation” (03.01.2002, No. 15); "The Procedure of the Issuance, Prolongation and Cancellation of the waste Management Permissions” (09.10.2001, No. 432); "The Procedure of Classification, Marking and Packing of Chemical Substances and Chemical Products” (29.06.1999, No. 228); "The Procedure of the Application for, Issuance of and Reviewing of Category A Permissions and Category B Operation Permissions for the Incineration Equipment and Regulations of the Usage of the Best Available Technical Methods” (17.07.2001, No. 324); "The Procedure of the Assessment of the Risk of Industrial Accidents and the Measures of the Elimination of Risk” (19.06.2001, Nr. 259); "The Requirements for Incineration and the Operation of Incinerators” (17.07.2001, Nr. 323); "Regulations of the Environment Quality Norms for Gas Filling Stations, Oil Storages and movable tanks” (03.08.1999, Nr. 269); "Regulations of the Emission of Polluting Substances in Water" (22.01.2002, Nr. 34);"Regulations of the Classificator of Waste and the Properties which Make Waste Hazardous” (19.06.2001, Nr. 258); "Regulations of Rivers (Sections of Rivers) on which for the Reasons of Protection of Fish Resources It Is Prohibited to Build or Restore Waterpowerplants’ Dams and Create Any Mechanical Obstacles” (15.01.2002, Nr. 27); "The Order of Licensed Industrial Fishing” (07.08.2001, Nr. 359); "Regulations of the Control of Unloading of Fish and the Control of Fish Sale and Transportation Objects, Storage and Production Premises" (27.02.2001, Nr. 85); "Nature Protection Regulations in Forest Management” (08.05.2001, Nr.189);

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"Regulations of Forest Restoration” (11.09.2001, Nr. 398); "Regulations of the List of Specially Protected Biotope Kinds” (05.12.2000, Nr. 421);"Regulations of the List of Specially Protected Sorts and Specially Protected Sorts with Restricted Usage" (18.11.2000, Nr. 396); "Regulations of Felling of Trees in Forest Lands” (009.04.2000, Nr. 152); "Regulations of the Creation, Protection and Management of Microreserves” (30.01.2001, Nr. 45) "Regulations of the Restrictions and Prohibition of Usage and Sale of Hazardous Chemical Substances and Hazardous Chemical Products” (25.04.2000, Nr. 158); "The Order of Usage of National Level Mineral Deposits and Fields and National Level Earth Entrails Sectors” (05.09.2000, Nr. 307).

c. Internal instructions (please specify the names and dates of adoption): "The Regulations of the State Environment Inspection” (23.08.2000)

d. Other: _______

7. Purpose of this procedure: The control and supervision of the fulfilment of normative acts in the field of environment protection and utilization of natural resources.


i. minimum duration: 3 hoursii.maximum duration: 2 days iii.number of these in 2001: 566

b. random inspections: i. minimum duration: 2 hoursii.maximum duration: 1 day iii.number of these in 2001: 120





e. follow-up inspections to a previous inspection to ensure compliance: i. minimum duration: 2 hoursii.maximum duration: 1 dayiii.number of these in 2001: 46

f. _________________________i. minimum duration: ________________ii.maximum duration: ________________ iii.number of these last calendar year: ___________ iv.number of these so far this calendar year: __________

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a. Regional Environment Administrations – in case of reviewing of complaints (please specify whether the applicant him/herself has to visit this institution as well)

b. Municipal authorities – in case of reviewing of complaints (please specify whether the applicant him/herself has to visit this institution as well)

c. _____________________________ (please specify whether the applicant him/herself has to visit this institution as well)


11. Number of territorial offices of this institution handling this procedure: none

12. Number of branches or posts under the supervision of this territorial office, if applicable: ______




i. number of these in 2001: Ls 3255 d. Seized goods:

i. number of these in 2001: ___________ e. Seized books and documents:

i. number of these in 2001: 3 f. Arrest of bank account:

i. number of these in 2001: ___________ g. Suspension/ revocation of license:

i. number of these in 2001: 16 h. Operation of business suspended:

i. number of these in 2001: ___________ i. Arrest of unlicensed fishing tools

i. number of these in 2001: 41 j. Arrest of unlicensed angling tools

i. number of these in 201: 30

14. Instance to which the initial decision is appealed (e.g. head of this institution, court): The decisions of State Environment Inspection Deputy Director, department heads, senior inspectors – to the Director of the Inspection - environment protection chief state inspector. The decisions of the Director of the State Environment Inspection – to court.

75

The decisions of regional environment protection administrations – decisions of regional chief state inspectors – to the Director of the State Environment Inspection.

Please specify the whole route of appeals, if possible:


a. number of appealed decisions in 2001: 4i. left in force: number 1ii.repealed fully: number 3


a. number of appealed decisions in 2001: i. left in force after final review: number _________ ii. repealed fully after final review: number _________ iii.repealed in part after final review: number _________

17. Please attach all forms that are applicable to this activity: Inspection report; Order; Report on an Administrative Offence; Resolution in the case of the administrative Offence; Protocol of seizure; Resolution about the suspension of business operation of a company (object); Examination record; Fine ticket.




a. clear jj. clearb. somewhat clear kk. somewhat clearc. not simple, but understandable ll. not simple, but understandabled. somewhat unclear mm. somewhat unclear e. vague nn. vague




a. copies of the amended legislation are distributed b. special training is provided

76

c. manuals and instructions are updatedd. employees familiarize themselves with the changes e. NAf. Other: __________










f. NAg. Other: _____________________

i. number of these in 2001: ___________ h. Other: _____________________




a. Analysis of the work already done b. Operativeness c. Cooperation with society

25. What other changes are needed to improve this procedure (e.g., changes to laws and regulations, changes in operating procedures of other institutions,

77

etc., outside the direct control of your institution)? Amendments of the existing legislature and adoption of new normative acts.

26. Date of completion of this description: 19.04.2002

27. Your name: Imants Krūmiņš

28. Your position: Deputy Director of the Inspection

29. Your contact information: tel: 7321845; e-mail: [email protected]


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Description of SRS Inspection (Audit) Procedure


1. Name of this institution: State Revenue Service



a. Visiting addresses: Smilšu st. 1, Riga

b. Mailing address: Smilšu st. 1, Riga, LV - 1978

c. E-mail address: ------------

d. Telephone numbers (including for head of this institution, consultations, hot-line and complaints): 7028704, 7028840; SRS hot-line phone 7323438

e. Web site address and languages the information is available in: www. vid.gov.lv in Latvian and English

4. Working hours of this institution: 8.30 A.M. -5.00 P.M.

5. Hours when clients can visit this institution, if different from above: -------

B. SRS INSPECTION (AUDIT) PROCEDURE


a. Key laws (please specify the names and dates of adoption): Republic of Latvia Law on State Revenue Service of October 28, 1993;Republic of Latvia Law on Taxes and Duties of February 2, 1995 (in force since 01.04.1995.);

79

b. Key regulations (please specify the names and dates of adoption):Cabinet of Ministrers Regulations No. 200 of June 20, 2000 “The procedure how SRS on the basis of calculations determines the amount of tax payments";Cabinet of Ministrers Regulations No. 331 of September 26, 2000 “The procedure how SRS on the basis of calculations determines the taxable income of physical persons”

c. Internal instructions (please specify the names and dates of adoption): SRS Tax Audit Manual of 1995.

d. Other: SRS Directions of March 16, 1999 "On simultaneous inter-state tax audit”;Directions of March 16, 2000 "On the organization of inspections in enterprises having structural units";Directions of May 16, 2001 "The procedure of completion of the audit results and decision about the examination of the tax-payers complaints".

7. Purpose of this procedure: checking of the correctness and accordance with normative acts of the calculation, payment and deposit in budget of a particular tax-payer’s taxes.


i. minimum duration: 1 dayii.maximum duration: 146 days iii.number of these in 2001: 2411

b. random inspections: i. minimum duration: -------ii.maximum duration: -------iii.number of these in 2001: -------


i. minimum duration: 10 daysii.maximum duration: 88 days iii.number of these in 2001: 62 – at the request of the law protection

institutions d. inspections on the basis of complaints received from physical and legal

persons:i. minimum duration: -------ii.maximum duration: -------iii.number of these in 2001: -------

e. follow-up inspections to a previous inspection to ensure compliance: i. minimum duration: -------ii.maximum duration: -------iii.number of these in 2001: Were not conducted

f. _Un-planned auditsi. minimum duration: 1 dayii.maximum duration: 21 dayiii.number of these in 2001: 305

80


a. NONE (please specify whether the applicant him/herself has to visit this institution as well)

b. NONE (please specify whether the applicant him/herself has to visit this institution as well)

c. NONE (please specify whether the applicant him/herself has to visit this institution as well)

10. Number of staff handling this procedure: 348 auditors

11. Number of territorial offices of this institution handling this procedure: 20 (in 2001)

12. Number of branches or posts under the supervision of this territorial office, if applicable: None


i. number of these in 2001: Noneb. Order to eliminate the non-compliance:

i. number of these in 2001: 2409 c. The calculation of additional tax:

i. number of these in 2001: 2409 d. Fine in 100% amount:

i. number of these in 2001: 1544 e. Fine in 200% amount:

i. number of these in 2001: Not applied f. Seized goods:

i. number of these in 2001: Noneg. Seized books and documents:

i. number of these in 2001: -----h. Arrest of bank account:

i. number of these in 2001: ------i. Suspension/ revocation of license:

i. number of these in 2001: -------j. Operation of business suspended:

i. number of these in 2001: -------k. ---------------------------------

i. number of these in 2001: -------l. O---------------------------------

i. number of these in 2001: -------_

14. Instance to which the initial decision is appealed (e.g. head of this institution, court):

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1. The director of SRS territorial office 2. The director general of SRS 3. If a person disagrees with the decision of SRS director general, he/she is entitled

to appeal this decision in court during 30 days after the reception of the decision.

Please specify the whole route of appeals, if possible:1. The decisions and orders of SRS officials can be appealed in writing during 30

calendar days after the reception of these decisions or orders, in such order:1) Decisions and orders made by State Revenue Service territorial offices

officials can be appealed to the director of the respective territorial office;2) Decisions and orders made by the directors of the State Revenue Service

Territorial offices can be appealed to the director general of State Revenue Service;

3) Decisions and orders made by the officials of the State Revenue Service head office can be appealed to the director general of State Revenue Service.

2. State Revenue Service must examine the complaint and answer the complainant no later than in 30 calendar days. The Minister of finance is entitled to allow State Revenue Service to prolong the examination term of the complaint for 60 calendar days. If the tax-payer disagrees with the decision of the State Revenue Service director general, he/she can appeal it in court during 30 days after the reception of the decision.

(Parts One and Two of the Law on State Revenue Service)


a. number of appealed decisions in 2001: 804.i. left in force: number 448 ii.repealed fully: number ------- iii.repealed in part: number 356


a. number of appealed decisions during previous calendar year: -------------i. left in force after final review: number -------------ii.repealed fully after final review: number -------------iii.repealed in part after final review: number -------------

17. Please attach all forms that are applicable to this activity: ---------------.




a. clear oo. clearb. somewhat clear pp. somewhat clearc. not simple, but understandable qq. not simple, but understandabled. somewhat unclear rr. somewhat unclear

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e. vague ss. vague


if “no”, please explain what should be done: New jobs must be created; complex training of the specialists (auditors) must be organized; professional development motivation must be encouraged; salaries must be raised.


a. copies of the amended legislation are distributed b. special training is provided c. manuals and instructions are updatedd. employees familiarize themselves with the changes e. NAf. Other: seminars








organizations:i. number of these in 2001: _------------

e. analyses of information from mass media: i. number of these in 2001: ------------

f. NAg. Other: _____________________



23. How well do you think this procedure is working in practice?a. Excellentb. Goodc. Satisfactoryd. Unsatisfactory

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e. Poor


a. More extensive use of the information contained in the database. b. Requesting and reception of information about tax-payers from other state

institutions; c. Tax-payers must be informed more frequently.


Changes in laws and regulations. Education of judges in the questions of calculation and payment of state taxes and duties.


27. Your name: Ināra Pedele

28. Your position: Head of the Audit department


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Tax reporting procedures

The following table contains the following major taxes:

• Corporate Income Tax (CIT);• Value Added Tax (VAT);• Individual Income Tax (IIT);• State Mandatory Social Insurance Contributions (SMSIC); and• Real Estate Tax (RET).

The table lists the features of the above-mentioned taxes in terms of: (a) the legislation governing the tax, (b) other institutions involved (and under what circumstances), (c) the names and types of forms to be submitted, (d) the frequency of reporting and (e) the frequency of payment.

In a letter dated 25 September 2002 to the LDA, the State Revenue Service has supplemented the information in the following table, but these recent revisions are not incorporated in the procedure templates completed by the SRS. The Latvian version of the table has incorporated in full the revisions proposed by the SRS.

Table: Tax Reporting Procedures

(a) Legislation (laws, regulations, internal instructions)

(b) Institutions involved

(c) Names and types of forms

(d) Frequency of reporting

(e) Frequency of payment

1) Corporate Income Tax (CIT)

• Law on CIT (09.02.1995)• CM Reg. No. 319

Application of the Norms of the Law on CIT (19.09.2000)

• CM Reg. No. 11 CIT Declaration (09.01.2001)

• SRS Methodical Guidelines on Procedures Calculating CIT (08.03.2001)

• Various legislative acts (laws and regulations) relating to special circumstances, including special economic zones, various social organizations, tax breaks, high technology products, offshore zones (the Latvian version of the Report contains the complete list supplied by the SRS)

• SRS• Ministry of

Finance, which issues and annuls permits for social and religious organizations to receive donations and for the donor to receive a CIT reduction

• CIT declaration• For partnerships:

“Declaration by recipient of divided profit”

• CIT statement for payments to enterprises in a group

• CIT statement for payments to non-residents

• Advance payment calculation (in free form)

• Overview of application of deductions for direct taxes during the taxation year

• CIT declaration is submitted along with the enterprise’s annual report (no later than 4 months after the end of the year1)

• Advance payment calculation submitted along with CIT declaration

• CIT statement for payments to enterprises in a group: up to the 15th day of the month following payment

• CIT statement for payments to non-residents: up to the 15th day of the month following payment

• In accordance with the calculated tax in the tax declaration: 15 days after date of submission of annual report and tax declaration

• Advance payments are rendered every tax year by the 15th of each month. If the calculated monthly advance payment is smaller than Ls 500, the advance payment is rendered every quarter, by the 15th of the following month after each quarter.

• For payments to enterprises in a group and for non-residents: by the 15th of the month following the payment

2) Value Added Tax (VAT)

• Law on VAT (09.03.1995)• CM Reg. No. 374 Procedure

• SRS • Tax declaration• Report on Input VAT

• The taxation period for the VAT is one

• The taxpayer must pay the tax to the state

1 In a letter dated 25 September 2002 the SRS states that there are various exceptions to the 4 month term, in accordance with the Law on Enterprises’ Annual Reports.






for Applying the Norms of the Law on VAT (14.08.2001)

• SRS Methodical Guidelines On Calculating and Bookkeeping Relating to the VAT (27.04.1995)

• SRS Methodical Guidelines On Calculating and Bookkeeping Relating to the VAT for Wood Products and Filling Out the Annex to the VAT Declaration, SRS Order No. 681 (in force as of 09.08.2001)

amounts• For transactions

relating to wood products: tax declaration and declaration annex (two parts)

calendar month. If in the previous tax year the taxable transactions undertaken by the taxable subject do not exceed Ls 10 000, the deadline for submitting the tax declaration and the tax period after submission by the taxable subject can be 3 months or 6 months. The taxable subject must submit to the SRS the tax declaration together with a report, 15 (25) days after the end of the tax period. The tax declaration for the tax year must be submitted to the SRS by 1 May of the following year.

budget for the tax period within 15 (25) days after the end of the tax period.

3) Individual Income Tax (IIT)

• Law on IIT (11.05.1993)• CM Reg. No. 166 IIT

Reports and Statements (02.05.2000)

• CM Reg. No. 460 Annual

• SRS and the municipality in accordance with the division of

• Statement on SMSIC from the employee’s income from work and IIT for the reported month

• Statement on SMSIC from the employee’s income from work and IIT for the reported month: once

• Wage tax is payable to the budget once a month when money has been received in the bank for payment






Personal Income Declaration (19.12.2000)

• CM Reg. No. 397 Registration of Payers of SMSIC and Information on SMSIC and IIT (14.11.2000)

• CM Reg. No. 357 Application of Norms of the Law on IIT (18.10.2000)

• CM Reg. No. 222 Procedure for Issuing Tax Booklet for Wages (05.06.2001)

• CM Reg. No. 338 Procedure for Reporting Income and Expenses for Calculating IIT (31.07.2001)

• CM Reg. No. 336 Expenses for Education and Medical Services (31.07.2001)

• CM Reg. No. 112 Income for Which a Wage Tax Must be Paid (31.03.1998)

• CM Reg. No. 38 Procedure for Determining Advance Payments for IIT (03.02.1998)

• SRS Instruction on Procedure for Calculating the IIT (11.02.2000)

• SRS Order No. 39 Method for Preparing Personal

responsibility for tax administration as provided for by the Cabinet of Ministers.

• Report on wage tax• Employer’s report on

wage tax• Report on income

received and IIT paid in Latvia by non-resident

• Report on sums subject to IIT that have been paid to a person who is not employed on the basis of a work contract and the tax has not been levied at the source of payment

• Report on IIT withheld at the source of payment and transferred to the budget

• Report on sums not subject to IIT that have been paid to the person

• Annual personal income declaration

• Advance payment for IIT based on economic activities

a month• Report on wage tax:

SRS: by the 15th date of the month following the payment of the income or by 1 Feb. if the work relationship has existed till the end of the year; for the taxpayer: at the time of payment of income or until 1 February following the tax year, if the work relationship has existed until the end of the year.

• The employer’s report on the wage tax – by the 15th date of the month following the payment of the income or by 1 Feb. if the work relationship has existed till the end of the year

• Report on income received and IIT paid in Latvia by non-

of the incomes. For employers that pay the personal incomes on the basis of cash receipts, without receiving money in the bank, they pay the wage tax into the budget on the day following the wage payment.

• Withholding IIT at the source of payment: by the 5th

day of the month following payment

• IIT summary payment once a year: 15 days after submission of declaration






Income Declarations for 2001 (11.01.2002)

• Various legislative acts (laws and regulations) relating to special circumstances (the Latvian version of the Report contains the complete list supplied by the SRS)

resident: by the 15th

of the month following the payment of income

• Report on sums subject to IIT that have been paid to a person who is not employed on the basis of a work contract and the tax has not been levied at the source of payment: by request – for the SRS on the 15th date following the quarter; for the fourth quarter: 1 Feb. of the following year; for the taxpayer – on the date of the payment of the income, pursuant to the request of the tax payer.

• Report on IIT withheld at the source of payment and transferred to the budget: by the 15th of the following month






• Report on sums not subject to IIT that have been paid to the person: for the SRS: 1 Feb. after the taxation year; for the taxpayer – on the date of the payment of the income, pursuant to the request of the tax payer.

• Annual personal income declaration: by 1 April of the following tax year

• Advance payment for IIT based on economic activities: by 1 Feb. following the tax year

4) State Mandatory Social Insurance Contributions (SMSIC)

• Law on State Social Insurance (01.10.1997)

• CM Reg. No. 489 Division of Rates for SSIC2

According to Types of State Social Insurance in 2002 (27.11.2001)

• CM Reg. No. 397 Registration of Payers of

• SRS • Statement on SMSIC from the employee’s income from work and IIT for the reported month

• Report on SMSIC from Self-Employed Person, Domestic Employee Working

• The employer submits to the regional office of the SRS the employer’s report by the monthly date specified for the SMSIC

• The self-employed person (a domestic

• The employer pays the mandatory contributions for each employee to the special budget account once a month by the date that it has designated to the SRS

• The self-employed

2 SSIC: State social insurance contributions






SMSIC and Reports on SMSIC and IIT (14.11.2000)

• CM Reg. No. 193 SMSIC Minimum and Maximum Amounts (06.06.2000)

• CM Reg. No. 164 Procedure for Calculating and Refunding Overpaid SSIC (02.05.2000)

• CM Reg. No. 452 Division of Rates for SSIC According to Types of State Social Insurance in 2001 (19.10.2000)

• SRS Methodical Guidelines on SSIC for Employees (21.01.2000)

• SRS Methodical Guidelines Calculation and Reporting of SSIC for Self-Employed Persons, Domestic Employees Working for Foreign Employer and Foreign Employees Working for Foreign Employer (04.01.2001)

• Various other legislative acts (a complete list is in the Latvian version of the Report)

for Foreign Employer and Foreign Employee Working for Foreign Employer

• Report on Employees

employee working for a foreign employer and a foreign employee working for a foreign employer) submits to the regional office of the SRS the statement on SMSIC from Self-Employed Person, Domestic Employee Working for Foreign Employer and Foreign Employee Working for Foreign Employer by the 15th

day of the month following the relevant quarter

• Every employer registers every employee with the regional office of the SRS at which the employer is registered, by the 5th

of the month following the month the person has acquired the status of employee, by

person (a domestic employee working for a foreign employer and a foreign employee working for a foreign employer) renders mandatory contributions by the 15th day following the quarter.






submitting information to the SRS regional office on the employees.3

5) Real Estate Tax (RET)

• Law On the Real Estate Tax (04.06.1997)

• Law On Tax Relief for Social Organizations and Their Enterprises for 2002-2003 (22.11.2001)

• Law on Application of Taxes in Freeports and Special Economic Zones (27.07.02)

• CM Reg. No. 131 Application of the Norms of the Law On Real Estate Tax (04.04.2000)

• CM Reg. No. 438 Declarations and Reports for the Real Estate Tax for Buildings and Constructions (28.12.1999)

• CM Reg. No. 517 Sample Forms for Reports by Enterprises in Special Economic Zones and Freeports (18.12.2001)

• CM Reg. No. 396 Non-

• SRS• Municipalities,

in accordance with the Law On the Real Estate Tax

• Report on Real Estate Tax for Building and Constructions

• Summary Report on Real Estate Tax for Building and Constructions

• Real Estate Tax Declaration for Buildings and Constructions

• Real Estate Tax Summary Declaration for Buildings and Constructions

• Report on sum of accumulated direct tax deductions and accumulated investment sums

• Report on application of real estate tax deductions

• Reports by 1 Feb. of the next tax year

• Declarations by 1 Feb. of the current tax year

• SEZ reports by 1 March after the taxation year

• Real estate tax for land: every quarter, no later than 31 March, 15 May, 15 August, 15 November

• Real estate tax for buildings and constructions: if the planned tax total is up to Ls 2000, once every quarter, no later than 31 March, 15 May, 15 August, 15 November; if more than Ls 2000, in equal parts by the 15th of every month, excluding January

3 In a letter dated 25 September 2002, the SRS explains that the report must be submitted also when letting employees go, when insurance is changed or when the employee’s name is changed.






Application of the Real Estate Tax on Public Recreational Centers, Sports Buildings and the Land for Maintaining Them (02.12.1997)

• CM Reg. No. 135 Procedure for Non-Application of the Real Estate Tax on Land Covered by New Growth and Forests at the Age of New Growth (20.03.2001)

• SRS Methodical Guidelines for Procedure for Accounting for the Real Estate Tax, adopted 23.12.1997

• SRS Director General Order No. 49 Methodical Guidelines for the Procedure for Calculating and Accounting for Buildings and Constructions