The Saeima has adopted and the President promulgated the following laws: the law "on amendments to the excise tax" to make the law "on excise duty" (Latvian Saeima and the Cabinet of Ministers rapporteur, 2003, nr. 23; 2004, nr. 8, 10; 2005, 2, 10, 24; 2007, nr. 3, 24 no; 2008, no. 24; 2009, 2, 14, no. 21; Latvian journal, 2009, 200. no; 2010, 68, 136, 183, 206. no; 2011, 65, no. 204.; 2013, 186.232., no; 2014, 257. no; 2015, 97, 124, 248. no; 2016, 100., nr. 241.) the following amendments: 1. Replace article 1, second paragraph, the number "16" with the number "77.201.". 2. in article 2 (a): replace the second sentence of the second paragraph, the number "25" with a number and the words "in article 25, except in the seventeenth and eighteenth"; in the fourth paragraph, replace the word "community" with the word "Union"; Add to article 6.1 of the part as follows: "(61) special permit (license) require the following activities with natural gas: 1) authorized holder transactions with natural gas (including liquefied natural gas and compressed natural gas), where natural gas is transported through the natural gas transmission and distribution piping systems (hereinafter referred to as the authorized holder transactions with natural gas); 2) natural gas as fuel for retail sale. " Express 7.1 part as follows: "Cabinet of Ministers (71) determines the order of the natural gas chain including: 1) special permit (license) for transactions with the natural gas issue, renewal, cancellation and use, as well as the rate of State fee and payment procedure for special permit (license) and renewal; 2) order in which the single natural gas transmission and storage system operators and natural gas distribution system operator shall provide to the State revenue service information on the movement of natural gas. " 3. Express 6.1 article as follows: "article 6.1. Taxable natural gas (1) a taxable supply of natural gas to final customers, which corresponds to the CN code 2711 11 00 and 2711 21 00, except in the cases provided by law. (2) the tax shall be applied to natural gas, which the end user: 1) is used for purposes other than as motor fuel or heating fuel; 2) uses two ways according to article 5 of this law, the conditions referred to in 3.1; 3) uses a mineralogical processes that comply with the European Parliament and of the Council of 20 December 2006, Regulation (EC) No 1893/2006 establishing the NACE Rev. 2. statistical classification of economic activities, as well as amending Council Regulation (EEC) No 3037/90 and certain EC regulations on specific statistical domains (text with EEA relevance) (hereinafter Regulation No 1893/2006) Annex I section C of "manufacturing" chapter 23 "non-metallic minerals" these economic activities. (3) tax exempt From natural gas, which the end user: 1) uses agricultural land cover area (greenhouses) heating according to Regulation No 1893/2006, annex I, section A, "agriculture, forestry and fisheries" group 01.1. Chapter 01-01.13. and grade and 01.2 01.19. Group and class 01.25 01.28. these economic activities; 2) is used for the purpose of industrial poultry (barn) and hatchery heating according to Regulation No 1893/2006, annex I, section A, "agriculture, forestry and fisheries ' 01. Chapter group 01.4 01.47. class these economic activities. (4) the second subparagraph of this article, paragraph 1 also applies to natural gas, which the single natural gas transmission and storage system operator and distribution system operators of natural gas is used for natural gas transmission, storage, or distribution system technological needs. (5) the Cabinet of Ministers shall lay down the procedure by which: 1) are taxed under the first paragraph of this article the natural gas; 2) this article shall not be subject to tax referred to in the second paragraph of natural gas; 3) from the tax exemption referred to in the third subparagraph of natural gas. " 4. in article 7: Add to articles with 2.1 as follows: "21) authorized holder transactions with natural gas;" turn off paragraph 5, the word "natural"; Add to article 5.1 and 5.2 as follows: "51) natural gas trader, trader and the public natural gas distribution system operator shall, if that person delivers natural gas to end users or end users of natural gas, which imported natural gas for their own consumption in the Republic of Latvia; 52) person who purchased in another Member State, are imported and distributes natural gas retail fuel; ". 5. Express 15.1 the first paragraph as follows: "(1) natural gas tax calculated at the following rates: 1) for use as fuels — 1.65 eur per megavatstund (MWh), taking into account the gross calorific value of natural gas; 2) for use as fuels: 9.64 € per megavatstund (MWh), taking into account the gross calorific value of natural gas; 3) for use as fuel for industrial production and other production-related processes, primary agricultural raw materials technological equipment operation and technology necessary to ensure the climate of industrial and agricultural raw materials primary spaces: 0.55 euros per megavatstund (MWh), taking into account the gross calorific value of natural gas. " 6. Article 20: make the first paragraph by the following: "(1) subject to the second, third, fifth, sixth, seventh, eighth, ninth, tenth and eleventh part conditions, be exempt from the tax excise goods to be supplied: 1) diplomatic and consular representatives; 2) diplomatic and consular representations of diplomatic and consular agents, administrative and technical personnel of the persons referred to in this paragraph to the members of the family, if that person is not Latvian citizens or permanent residents. Administrative and technical staff and their family members — once at the time of accreditation for the first four months of the goods supplied, from the date on which the Foreign Ministry has received notification of the arrival of the person concerned in the Republic of Latvia for the opening of the service; 3) international organizations or their offices that they recognised the Republic of Latvia, within the limits and under the conditions laid down in the Treaty establishing the Organization of international conventions or by headquarters agreements; 4) international organizations or their subsidiary employees who, in the territory of the Republic of Latvia has diplomatic status, if that person is not Latvian citizens or permanent residents; 5) European Union institutions in accordance with the 1965 8 April the European Community of the Protocol on the privileges and immunities (E Treaty Protocol); 6) armed forces of the country, which is party to the North Atlantic Treaty, other than the Member State in which the tax is charged, the armed forces as well as civilian personnel for consumption that these armed forces spend, or the armed forces of the kitchen or cafeteria; 7) consumption in accordance with agreements concluded with foreign States, non-Member States or international organizations, unless with respect to the exemption from value added tax the following contract is allowed or approved; 8) the United Kingdom armed forces stationed in Cyprus in accordance with the creation of the Republic of Cyprus of 16 august 1960 contract — the armed forces as well as civilian personnel for consumption that these armed forces spend, or the armed forces of the kitchen or cafeteria; 9) in accordance with the Republic of Latvia, the North Atlantic Treaty Organization Supreme Allied command in Europe and the Supreme Allied Command transformation headquarters commander Agreement supplementing the Paris Protocol (hereinafter referred to as the Paris of the additional protocol to the agreement): (a)) in the Republic of Latvia recognised Headquarters Allied forces (Allied forces headquarters), b) allied forces headquarters for members and their dependants, if that person is not Latvian citizens or permanent residents. " replace the second paragraph of point 1 in figure "a" and the word "" in point 5 with the number and the word "6"; to complement the fourth paragraph by the words "subject to the sixth, seventh, eighth, ninth, and tenth in part"; expressions of the sixth, seventh, eighth and ninth subparagraph as follows: "(6) this article provides a tax exemption or refund of such a maximum quantity of excise duty: 1) — 250 litres of fuel per month for each vehicle registered in the Republic of Latvia to the first paragraph of this article, 1., 2., 3., 4., 5., and entities referred to in paragraph 7, as well as to the first part of this article 6 and paragraph 8, on behalf of the civilians; 2-250 litres of fuel) per month for each vehicle registered in the first part of this article 9, point "b" referred to the name of the entity in accordance with the additional protocol to the agreement of Paris; 3) alcoholic beverages purchased in the first part of this article 2 and 4 subjects referred to in paragraph (a)) beer, fermented drinks, wine, intermediates with absolute alcohol content to 15% vol., 300 litres (together) in any calendar year, (b)) intermediates with absolute alcohol content from 15 to 22% vol. for other drinks — 96 litres (together) in any calendar year; 4) tobacco products purchased by the first paragraph of this article 2 and 4 subjects referred to in paragraph (a)) cigarettes-7200 cigarettes in any calendar year, b) smoking or burning tobacco — 7200 grams in any calendar year, (c) cigars and cigarillos), 1800 cigars or cigarillos in the calendar year; 5) electronic cigarettes use liquid, purchased the first part of this article 2 and 4 entities referred to in paragraph-7200 mg of nicotine or no more than 7200 per millilitre in electronic cigarettes use liquid in a calendar year; 6) alcoholic drinks, tobacco products and electronic cigarettes use liquid-applied the maximum quantity under the Paris Protocol additional to the agreement of the first part of paragraph 9 referred to "b" subject who is not younger than 18 years of age. (7) If the first part of this article 2 and 4 entities referred to in paragraph 1 in accordance with the Ministry of Foreign Affairs received the notification about the arrival of the person concerned in the Republic of Latvia arrives for the opening of the service in the Republic of Latvia for the year by 30 June, sixth subparagraph of this article 3, 4 and 5 referred to in paragraph 1, the maximum tax amount calculated by dividing it by two. (8) of the first subparagraph of paragraph 2, the administrative and technical staff and their family members If you do not have a special agreement, once at the time of accreditation for the first four months of the goods purchased from the date on which the Foreign Ministry has received notification of the arrival of the person concerned in the Republic of Latvia, the sixth part of this article 3, 4 and 5 referred to in paragraph 1, the maximum tax amount calculated by dividing it by three. (9) in this article, the tax exemption or reimbursement shall not apply for alcoholic beverages, tobacco products and electronic cigarettes use liquid: 1) acquired the first part referred to in paragraph 6 of the subjects, which are located in the Republic of Latvia; 2) subject (physical person) who is younger than 18 years of age. "; to supplement the article with the eleventh subparagraph by the following: "(11) are exempt from tax the excise goods which are shipped to the headquarters of the Allied forces members and their dependents to allied force headquarters store, and the fuel is delivered to the United States Embassy in the Republic of Latvia and its diplomatic and consular agents and administrative staff. Cabinet of Ministers shall lay down the procedure by which: 1) apply tax exemption: a) excise goods in the Republic of Latvia are supplied allied forces headquarters for members and their dependants, allied force headquarters store in accordance with the additional protocol to the Paris agreement of conditions and restrictions, b) oil products like fuel oil (fuel) retail sites in the Republic of Latvia are delivered to the United States Embassy in the Republic of Latvia and its diplomatic and consular agents and administrative technical personnel in accordance with friendship , trade and consular rights treaty between Latvia and the United States article XIX; 2) taxpayer repaid tax on purchased in the Republic of Latvia excise duty for which the tax is already paid for and that the application of the tax exemption, it has supplied these parts referred to in paragraph 1, the entities. " 7. Express article 22, sixth subparagraph by the following: "(6) the tax calculation for natural gas by cabinet order, taking into account that the natural gas volume and gross calorific value is determined under standard conditions, when the gas pressure is 101.325 kPa and a temperature of 20 ° c." 8. Article 23: the eighteenth expressed as follows: "(18) a Person for excise goods which are in temporary storage or placed under a customs procedure in accordance with the laws and customs area, pay tax as soon as the import or tax incurred debt except when the debt is not chargeable. That duty payment procedure is not applicable to this article in cases referred to in the second subparagraph. "; Add to article 18.1 of the part as follows: "(181) For excise goods which were imported from the Republic of Latvia, which is not a foreign State, or of the territory referred to in article 2 of this law 3.1, bringing its customs authority or without presentation of the Customs authorities, or bypassing customs control, or hiding them from this control, or declaring, or using forged or false documents, containing information or otherwise illegal manner tax payment obligation arises at the time when the import duties debt. "; make part of the 20th by the following: "(20) tax on natural gas tax period for the holder of an approved warehouse operations with natural gas, a natural gas trader, trader and public natural gas distribution system operator shall, if that person delivers natural gas to end users, natural gas consumption in end user that imported natural gas for their own consumption in the Republic of Latvia or to the person who purchased in another Member State, are imported and distributes natural gas as a fuel, retail is one calendar month. Tax on natural gas pays the State budget within 15 days after the end of the tax period. "; to make the twenty-fifth paragraph as follows: "(25), which is the end user of natural gas received natural gas, for which suitable for tax exemption or lower rate of tax in cases where the use of natural gas has changed purpose, within 15 days after the end of the period of taxation according to the use for a specific tax rate paid to the State budget of tax on tax period the amount of natural gas received, or tax, where natural gas was applied to lower the tax rate." 9. Supplement article 25 with seventeenth and eighteenth in the following wording: "(17) approved the activities of the warehouse keeper of natural gas allowed deferred payment of the tax to apply to natural gas, natural gas: 1) from a tax warehouse in the Republic of Latvia: (a)) moved to another Excise warehouse, the Republic of Latvia (b)) moved to a foreign country (the Member States) or the area referred to in article 2 of this law in part c) 3.1 delivers this law referred to in article 20 persons or organisations in other Member States; 2) imported in the Republic of Latvia of the other foreign (including Member State) or of the territory referred to in article 2 of this law in part 3.1, move to a tax warehouse for the Republic of Latvia. (18) the holder of an Approved warehouse operations with natural gas, which made the seventeenth part of this article, such activities, pay no tax if the State revenue service is submitted or tax declaration added to the list of approved certifying that natural gas meets one of the following conditions: 1) natural gas received the Excise warehouse in the Republic of Latvia; 2) natural gas exported from the Republic of Latvia to another Member State; 3) natural gas exported from the Republic of Latvia abroad, which is not a Member State, or to a territory referred to in article 2 of the Act 3.1 part; 4) natural gas is received 20 of this law, the organizations referred to in article in another Member State. " 10. Express article 32 the seventh subparagraph by the following: "(7) in order to ensure tax article 23 of this law, the eighteenth in the case referred to, the application of excise goods under a customs procedure (other than release for free circulation) or temporary storage in accordance with the laws and regulations in the field of customs, the Cabinet of Ministers: 1) provides for the cases where the guarantee need not be submitted and the conditions, which run the taxpayer can reduce the amount of the guarantee; 2) determines the order in which you submit, manage and delete guarantees. " 11. Article 33 of the Present seventh paragraph as follows: "(7) where a person carries out any action to excise goods whatever their origin, are not subject to the statutory (including imported excisable goods from overseas, which is not a Member State, or of the territory referred to in article 2 of this law in part 3.1, the Republic of Latvia, not bringing its customs authority or without presentation of the Customs authorities, or bypassing customs control, or hiding them from such control If not declared, or using forged or false documents, containing information or otherwise illegal manner, or without regard to the statutory introduction of excise duty and tax paid, or do not follow the customs procedure concerned; do not register the excise goods or on other production without regard to the statutory procedure allowed to produce the excise goods; take any other action to excise goods for which tax was not paid or is not filed in this statutory security or guarantee, or that are not marked with excise duty stamps in accordance with this law), the State revenue service non-contentious procedure shall recover the State budget under the statutory tax rates not paid tax amounts, as well as late and penalties in accordance with the law on taxes and fees "." 12. transitional provisions be supplemented by the following paragraph 97: "97. amendments in article 20 of this law shall enter into force on January 1, 2018." The law shall enter into force on April 1, 2017. The law adopted by the Parliament in March 9, 2017. The President r. vējonis 2017 in Riga on 21 March.