1. solis /
In order to obtain the authorisation, the person shall submit a submission to the State Revenue Service. The application shall state on 2014 September 30 Cabinet regulation No. 603 23. the information specified in Paragraphs
The application shall be accompanied by the space plan, which envisages the initiation of the TIR procedure. The plan should indicate the name of the applicant and the EORI number, should be clearly marked and clearly identifiable rooms or areas of the address and location. The plan does not add, if that place is used for the purposes of another State Revenue Service permit.
A permit shall be issued if:
- a merchant has fulfilled the requirements specified in regulatory enactments;
- the place intended for use as a customs warehouse is located in the possession of the person requesting the authorisation, or the person who requests permission is the rental rights of the relevant territory;
- the person has carried out taxes, fees and other mandatory payments of contributions to the budget or have been extended in accordance with the relevant payment terms (before the end of the deferred) taxes and the procedures specified in regulatory enactments regulating the responsible person shall make payments in accordance with the decision of the tax administration (schedule) or the decision of the tax administration is suspended for a period of pre-trial proceedings;
- the person has not been declared insolvent.
A permit shall be issued if:
- the person is registered in the Republic of Latvia;
- the person does not have convictions for serious or repeated infringements of customs or tax provisions;
- persons (legal persons) of the board of directors or council member has not been found guilty of criminal offences of embezzlement, improper benefits to the adoption of commercial bribery, bribery, bribery, embezzlement, bribe or mediation of bribery or these offences a person (legal person) in accordance with the Criminal Law is not a coercive measure;
- not in association (the association „Road Carriers Association Latvijas Auto” ”) delivered a favourable opinion on 2014 September 30, the person's conformity to the Cabinet regulation No. 603 27. the requirements referred to in points;
- the person on the application submission day does not have tax debts (including state social insurance mandatory payments debt) or the relevant payment terms have been extended in accordance with regulatory enactments regarding taxes and duties in accordance with the procedures and the person is fulfilling debt obligations (the latter does not apply if the tax authority enforcement of the decision is suspended on the pre-trial investigation period);
- the person has a stable financial situation and sufficient financial resources for fulfilling commitments, which can be assessed on the basis of the data indicated in the previous annual report;
- a person shall ensure submission of documents in electronic form on the transit State Revenue Service information systems.