Cabinet of Ministers Regulations No. 199 Riga 2017 April 4 (pr. No 18 38. §) rules on the movement of natural gas and the application of excise tax issued in accordance with the law "on the excise tax," article 2 part article 6.1 7.1 the fifth, the fourth subparagraph of article 15.1 and article 22 of the sixth part i. General questions 1. determines: 1.1. procedures for the movement of natural gas; 1.2. the arrangements for the issue, re-register, voided and uses a special permission (licence) for transactions with natural gas, as well as the rate of State fee and payment procedure for special permit (license) and renewal; 1.3. the 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; 1.4. the arrangements law "on excise duty" (hereinafter called the Act) 6.1 article natural gas referred to in the first subparagraph shall be subject to excise duty (tax); 1.5. procedures 6.1 of the Act referred to in the second subparagraph of article natural gas not taxed; 1.6. procedures 6.1 of the Act referred to in the third subparagraph of article natural gas released from duty; 1.7. procedures for administering the law 15.1 of the first paragraph of article 3, paragraph a tax on natural gas; 1.8. the procedure to calculate the tax on natural gas. 2. Provisions relate to: 2.1 persons entering the Republic of Latvia or receiving natural gas use for own final consumption (hereinafter referred to as the end user); 2.2. the holder of the approved warehouse operations 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); 2.3. persons entering the Republic of Latvia and distributes natural gas to retail as fuel (hereinafter referred to as the natural gas as a fuel trader); 2.4 natural gas traders and the public trader if they traded natural gas for end users, and the natural gas distribution system operators, if it delivers the last guaranteed delivery service (hereinafter referred to as a natural gas trader); 2.5. the single natural gas transmission and storage system operator natural gas transmission system operators, storage system operators and distribution system operators of natural gas, which use natural gas natural gas transmission, storage, or distribution system technological needs; 2.6. persons entering or receiving natural gas and natural gas under the contract shall be made in the energy transformation in the way end users for the use of these provisions in paragraphs 59 and 61 goals, (hereinafter referred to as the intermediary in natural gas). 3. the provisions laid down in these end user terms also apply to natural gas intermediary. 4. Natural gas as fuel dealers consider the meaning of these provisions of the end user, if it receives from natural gas trader for sale retail natural gas as fuel. 5. The single natural gas transmission and storage system operator natural gas transmission system operator and distribution system operator natural gas excise tax control for each month until the tax period following the 15th date of the month gives the State revenue service, the following information: 5.1 natural gas transmission system operator – for each trader of natural gas, end users and delivered a total traded volume of natural gas during the tax period, does not use the natural gas distribution system; 5.2. the natural gas distribution system operator shall: 5.2.1 for each trader of natural gas and natural gas traded end users of the distribution system operator provided by the total volume of natural gas during the tax period; 5.2.2. If the end user does not buy natural gas from natural gas trader, for each end user total delivered gas volume during the tax period. 6. The merchant who does business with natural gas, the State revenue service provides the ability to control the movement of natural gas and related documentary and computer information in commercial activities declared by the economic operator. 7. Economic operators who take the natural gas as a fuel retailing, ensure that State revenue service in commercial places declared would be deployed where the national sign language shows the name of the economic operator and the place of work concerned. II. The issue of the licences, renewal, cancellation and use and Government fees determination 8. Special permit (licence) issued the following business types: natural gas as fuel 8.1 for retail sale; 8.2. the holder of an approved warehouse operations with natural gas. 9. Business with natural gas is only allowed in the place of business where the taxpayer's legal address or Department, where according to the laws and regulations governing the tax paying unit registration in the State revenue service, this place is to be registered as a tax paying entity. 10. Commercial operation with natural gas can make a merchant who this rule referred to in paragraph 8 has received the State revenue service issued a special permit (license). 11. Special permission (license) commercial activity with the State revenue service natural gas supplies in the commercial registered economic operator. 12. Documents special permissions (licenses), renewal or cancellation shall be made electronically through the State revenue service electronic declaration system. 13. Special permission (license) is issued for an indefinite period. 14. The State revenue service special permit (licence) issued only electronically, in accordance with the laws and regulations on the circulation of electronic documents. 15. for the special permission (license) holder's authorized activities with natural gas, submitted an application in accordance with the provisions of annex 1, adding an explanation of the progress of economic transactions. Explanation indicates information about planned activities with natural gas. 16. The special permission (license) the authorized holder for operation with natural gas to provide information in accordance with the provisions of annex 2. 17. for or in connection with the site of the Declaration of the special permit re-registered (license) retail sale of natural gas as a fuel shall submit an application in accordance with the provisions of annex 3, add the following: 17.1. commercial-use space (natural gas filling stations) use rights certificate; 17.2. space usage plan for the entrance (exit), trade and other natural gas marketing and storage facilities, and the related activities area plan showing the boundaries of the site; 17.3. the merchant officers signed a complex pressure equipment approved by the tanks and the pipes, which outlines all the activities in the area in the course of complex pressure equipment used in tanks and pressure equipment rooms of each complex tank nominal capacity according to the documents, which certify natural gas storage and distribution verification the metrological provision, or information specified in the certificate, if the application is submitted to get the special permission (license) with the bulk of commercial natural gas; 17.4. the merchant officers signed the approved copy of the document certifying the application declared on commercial site applied metrological assurance of validity and compliance with legislative requirements. 18. The special permission (license) to natural gas as a fuel for retail sale points of information in accordance with the provisions of annex 4. 19. Special permission (license) retail sale of natural gas as a fuel for separate technological lines in place only one economic operator shall be issued. 20. The State revenue service of the administrative procedure law in documents filed by the appearance and the special permission issued by or re-register (license) or adopt a decision on the refusal to issue a special permit or re (license). 21. the special permit (license) shall enter into force the day after its issue, if the special authorization (license) unless otherwise indicated. 22. Special permission (license) can only be used it the merchant that issued it. Special permission (license) the beneficiary is not entitled to transfer it to another person. 23. If the decision on the refusal to issue a special permit or re (licence), the application of the special permission (license) or for registration and the documents to be submitted. Merchant shall not submit to the State revenue service's possession. 24. The State revenue service operator may not be issued or a special permission to reregister (license) if: 24.1. during the year before the submission of the application to the State revenue service on this or other terms with the movement of excisable goods-related violations of law are annulled by the trader concerned issued a special permit (licence) or at the place of business specified in the record; 24.2. the merchant or merchant Executive Officer has not paid the fine, imposed for this rule or any other movement related to the natural gas law violations; 24.3. by the State revenue service's receipt of the request is not filed all those rules that information appearing on the application or all applications that have been submitted documents; 15.2. the notified operation does not meet the environmental protection requirements or not or fire provided with appropriate measurement equipment; 15.2. the taxpayer has administered the State revenue service tax (duty) shows that a total of more than 150 euros (except where the payments concerned regulations in the order is extended and the tax obligations of performance); 24.6. log in place of operation of the taxpayer's business unit is not registered according to the laws and regulations governing taxpayer Registration Department of the State revenue service. 25. The State revenue service operator to be issued or not re-registered at the special permission (license) if the State fee has not been paid. 26. If changing the special permission (license) the specified operator's name or a special permit (license) the following business conditions, a trader within 10 working days after the onset of conditions submitted an application for renewal in accordance with the provisions of Appendix 1 or 3. 27. The renewal application shall be accompanied by documents proving the need to make the corresponding changes to the special permission (license). 28. If changing the special permission (license) the following business conditions, the operator is authorized to do business under the new conditions, only after special permission (license) re-registration. If changing the special permission (license) the specified the place of working time, the operator is authorized to do business under the new working hours with the next day after submission of the application for renewal. 29. If the special authorization (license) the specified locale time for change for a period not exceeding 30 days, he may carry on business under this temporary modified work time without special permission (license) re-registration. For a brief time shift the merchant electronically through the State revenue service electronic declaration system, inform the State revenue service no later than two working days before the expected time of the Exchange, indicating the time limit within which the business will be carried out according to the temporary modified work period. 30. If the information changes in the application of the special permission (license) or the documents attached to it, a trader within 10 working days after the onset of conditions that inform the State revenue service and submit the changes, copies of the supporting documents. 31. Natural gas as a fuel retailer point of sale places special permission (license), so it would be visible to consumers. 32. If special permission (license) the duration of the special permission (license) steps (including complex pressure equipment vessels) obtained possession by another person, the current possessor within 10 working days of submitting the State revenue service application for special permission (license) the cancellation or renewal. 33. The State revenue service for up to 90 days, may suspend the relevant special permission (license) or the special permission (license) of the specified site activities and set a time limit for correcting irregularities observed, the merchant is notified (via the State revenue service electronic declaration system): 33.1. non-compliance with fire protection, safety or environmental requirements (based on the request of the institution); 33.2. the taxpayer has administered the State revenue service tax (duty) shows that a total of more than 150 euros (except where the relevant payments legislation is extended in accordance with the procedure laid down and the tax obligations of performance); 33.3. failure to comply with these rules and other other of excisable products regulations governing requirements. 34. The State revenue service's decision on special permission (license) or the special permission (license) steps place the suspension shall enter into force on the day following its notification, unless otherwise specified in the decision. 35. If the rules referred to in paragraph 33 the infringements have been rectified, the State revenue service within 10 working days from the date when it is found that the irregularities found, restore the special permission (license) or the special permission (license) of the specified site activities and inform the merchant through the State revenue service electronic declaration system. 36. The State revenue service's decision on the resumption of the activities of authorised economic operator shall enter into force on the day following its notification, unless otherwise specified in the decision. 37. During the period when the special permission (license) or the special permission (license) of the specified site is stopped, the operation of natural gas (excluding storage) are prohibited. 38. The State revenue service may withdraw the authorisation issued to a special operator (licence) or the special permission (license) the specified site record if: 38.1. merchants within 12 months of the special permission (license) the receipt has not started business with excise duty or 12 consecutive months not done business with the excise goods; 38.2. the merchant special permissions (licenses) during operation provided false statements; 38.3. the merchant 30 days after the statutory deadline has not submitted a declaration of excise duty or excise tax declaration has provided false statements; 23.9. The State revenue service officials are not able to State revenue service declared during work to access the special permission (license) to the specified site and documentation; 38.5. the operator's representative after the receipt of the invitation did not appear in the State revenue service; 24.0. Merchant has complied this provision, paragraph 32; 36.6. received information that he is repeatedly punished during the year on the system's usage policy violations, committed the special permission (license) retail sale of natural gas as a fuel of the specified site; 24.1. failure to comply with the order of the natural gas chain. 39. The State revenue service cancels special permission (license) if: 24.3. The State revenue service has not been corrected within the time limit laid down in the rules referred to in paragraph 33; 24.4. the merchant application is received; 39.3. the merchant is deleted from the commercial register or commercial register; 24.5. the special permission (license) to the specified site is not registered with the Department under the legislation governing taxpayer Registration Department of the State revenue service. 40. The State revenue service cancels the authorisation issued to the operator in the special (license) retail sale of natural gas as fuel for the specified site record if: 24.9. The State revenue service has not been corrected within the time limit laid down in the rules referred to in paragraph 33; 40.2. the merchant application is received; 25.0 special permit. (license) the specified room owner shall submit the application to the State revenue service, announcing the termination of the lease, and the State revenue service, surveying the room, that establishes that the merchant who received special permission (license), the premises in question do not actually carry out commercial activities. 41. Information on the special permission (license), special permission (license) the suspension of the special permission (license) or the place of cancellation shall be published in the record State revenue service tīmekļvietn. 42. The merchant, who cancelled a special permit (licence), complete the tax remainder counting as special permission (license) on the date of cancellation. 43. If a special permit (license) or on-the-spot record of the transaction is cancelled, the balance of natural gas can be moved from the special permission (license) of the specified storage (excluding movements between the relevant special permit (license) steps), realize, put into storage or destroy other people only with the permission of the State revenue service. This permit is issued based on the application that contains the following information: merchant name, 43.1. 43.2. special permission (license); 43.3. special permission (license) or on-the-spot record of the date of the cancellation; 43.4. taxpayer registration code; 43.5. information on the quantity of natural gas; 27.1. the address of the place of storage; 27.2. planned activities with natural gas; 43.8. consignee and address of the place of receipt, if natural gas is planned to be moved from the special permission (license) the specified the place of storage; 43.9. the date of submission of the application; 43.10. the responsible officer (name, surname, signature and seal). 44. This provision an application referred to in paragraph 43 to be added to the documents that justify the operation with natural gas (for example, a contract for the disposal or destruction), as well as proof of payment of the tax on mobile, feasible or marketable natural gas in storage. 45. For the special permission (license) is issuing the following duty rates: 45.1. of special permission (license) retail sale of natural gas as fuel, 71 euro per point of sale; 45.2. the special permission (license) holder's authorized activities on natural gas – 284 €. 46. With a view to re-registering a special permission (licence) for retail natural gas as fuel, if you do not log on to the new site, duty paid 14 euros, but if you apply for a new trading venue, 71 euro on every site. With a view to re-registering a special permission (license) holder's authorized transactions, stamp duty is payable in the amount of eur 28. A State fee shall be paid for the special permission (license) is void if the renewal site. 47. a State fee shall be paid within 10 days of the lodging of an application for a special authorization (license) or renewal. 48. If a special permit (license) is not issued or transferred, paid the State fee, the State Revenue Service refunded 15 days after the receipt of the application's State fees shall be refunded. 49. the national fee for special permissions (licenses) of the service including the State budget in accordance with the law on the State budget for the current year. 50. If special permission (license) is cancelled, on the duty paid shall not be refunded for the economic operators. III. Natural gas transfer, accounting and sales conditions 51. moving natural gas (except move to the natural gas transmission and distribution system pipelines as well as retail arrangements), designs and adds the delivery document in accordance with the laws and regulations governing the accounting requirements. 52. For transactions with natural gas (except retail trade procedures) take the source document, in accordance with the laws and regulations governing the accounting requirements, in addition to showing the calculated excise duty if the source document is an excerpt of the excise tax payer. 53. All issued within one day and received the documents, the natural gas supply source documents, the International Bill of lading or other legal justification in certain supplies and documents that moves the gas to natural gas, or initiated other activities with natural gas, economic operators registered in the laws on accounting and organization within a separate document register (or log in). In the register (or log in) information about natural gas received and issued can be registered separately. 54. The operator who received special permission (license) holder's authorized activities with natural gas, one during the day, but no later than the opening of the natural gas sales or other activities to start with natural gas recorded natural gas received and issued to the product log, stock accounting cards or software that complies with regulations on the accounting requirements of the sort. 55. The natural gas as fuel retailers of natural gas retail space is equipped with the electronic cash systems, which provide natural gas pump operation, the quantity of natural gas accounting, sales operations in registration and records, and print a receipt. 56. the end user of natural gas in Latvia allowed to purchase natural gas from a merchant that is issued by one of these rules laid down in the license, or from natural gas traders that energy validly registered in the register or the natural gas traders received a license to distribute natural gas in accordance with the law "On regulators of public services". IV. application of the excise tax for natural gas are taxed 57.6.1 of the Act referred to in the first paragraph that natural gas: 57.1. end user has received for use as heating fuel or motor fuel, buying from natural gas traders; 57.2. end-user into for their own consumption; 57.3. the approved holder of the warehouse operations with natural gas delivered to the end user; 57.4. natural gas as a fuel dealer distributes retail. 58. the duty shall be 6.1 referred to in the second subparagraph of article natural gas used: 58.1. for purposes other than as motor fuel or heating fuel. For natural gas, which is used for purposes other than as motor fuel or heating fuel, considered the natural gas, which is used for the production of raw materials (processing) technology process by adding it (embedding) other goods or products, and natural gas. Loss of natural gas natural gas transmission, storage and distribution system supplied and delivered to the end user, the difference between the amount of natural gas during the period, excluding natural gas consumption technology needs; 58.2. two ways; 58.3. mineralogical processes. 59. From the tax exempt law 6.1 referred to in the third subparagraph of article natural gas used: 59.1. agricultural soils cover the area (greenhouses) heating; 59.2. the industrial poultry facilities (barn) and incubator heating. 60. From the tax exempt law 6.1 article referred to in the third subparagraph of that natural gas, converted in the form of energy, natural gas supply for use intermediaries end users this rule referred to in paragraph 59. 61. Law 15.1 of the first paragraph of article 3 set out in the tax rate applied to natural gas, which is used as fuel for industrial production and other processes related to production, primary agricultural raw materials technological equipment operation and technology necessary to ensure the climate of industrial and agricultural raw materials-processing facilities. On the premises of industrial production are considered as spaces in which the need to respect the technological climate under conditions of good manufacturing practice or in accordance with the process of regulatory documentation. 62. The law 15.1 of the first paragraph of article 3 set out in the tax rate applied to natural gas, which, transformed in the form of energy, natural gas supplies for the use of intermediary end-users law 15.1 the first paragraph of article 6, paragraph 3. 63. If the end user is in natural gas industrial park manager whose business activities within the territory of the enterprises have the right to use natural gas, which is not subject to tax or exempt from tax, or apply the law 15.1 of the first paragraph of article 3 set out in the tax rate: 39.2. industrial park of economic activities within the territory of the existing companies are making natural gas accounting according to these regulations, paragraph 64, calculate the volume of natural gas, according to this provision, or 68.69. point and all information submitted in the industrial park Manager; 39.3. industrial park Manager for the amount of natural gas used in a corresponding breakdown, notify the trader of natural gas and carry out other obligations to the end user. 64. End-users or separate accounts in accordance with the procedure laid down in these rules calculate the volume of natural gas, which is used as fuel for heating; 64.1:. 64.2. as fuel; 64.3. for purposes other than as motor fuel or heating fuel; 64.4. two ways; 64.5. mineralogical processes; 64.6. agricultural soils cover the area (greenhouses) heating; 64.7. industrial poultry facilities (barn) and hatchery heating; 64.8. as fuel for industrial production and other production related processes and primary agricultural raw materials technological equipment and technological operation to provide the necessary climate of industrial and agricultural raw materials-processing facilities. 65. The single natural gas transmission and storage system operator, a natural gas transmission system operators, storage system operators and natural gas distribution system operator separate accounts, if it uses: 65.1. the natural gas supply system technological needs (including this rule 58.1. natural gas referred to in losses); 65.2. of fuel; 65.3. the fuel. 66. in order to determine the amount of natural gas that the end user uses this rule 58, 59 and 61.. the objectives referred to in point and classify processes, the end user supports these objectives of the natural gas used in the separate accounts, set up separate billing accounting of natural gas meters which comply with the regulations of metrological requirements measuring means, prior to the equipment provides the use of natural gas, these goals and processes (except this rule 68 and 69 cases referred to in paragraph). 67. If the end user uses natural gas, this provision and paragraph 58.59 these objectives, then the amount of natural gas used for other needs of the end user (including an Office, warehouse and other ancillary heating needs) and what is not important (one percent of the total natural gas consumed in volume, but up to 1000 cubic metres or equivalent quantity (MWh) tax megavatstund tax period), shall not be subject to tax. 68. If the end user uses this rule 58.3 NG., 59 and 61 above objectives and use heat meters which comply with the regulations of metrological requirements measuring instruments and is set before the heating equipment for these purposes the amount of natural gas used by the end user is calculated using the following formula: Gsil = Qsil, which is the settlement of Qas Gsil period end amount of natural gas used to heat production (1000 m3); Qsil-billing period end user production of heat (MWh), which determines the end user by using the heat produced in the heat meter records; QAS-billing period natural gas delivered highest calorific value (calorific value) mean value (MWh/1,000 m3) that the end user is calculated on the basis of the natural gas distribution system operator natural gas reported a monthly weighted average gross calorific value (kWh/m3). 69. If the end user uses this rule 58.3 NG., 59 and 61 above targets and use these rules referred to in paragraph 66 of the natural gas settlement accounting, but the amount of natural gas measuring apparatus used for other end users needs (including Office and other ancillary heating purposes) cannot be listed because the heating system uses steam and for technical reasons (without upgrading the technology) it is not possible to install heat meters before apsildāmaj rooms for these purposes, the amount of natural gas used by the end user is calculated using the following formula: URGsilt.apr = URQsilt.apr, which will be. Gsil Qas April-the settlement period used by the end user (estimated) amount of natural gas heat production (1000 m3); Qsil. -energoauditor Apr calculated for a specific billing period applicable to the period end user space heating for heat consumed quantity (MWh), which the end user specified by the energoauditor, on the basis of calculations carried out in accordance with Latvian standards LV EN ISO 13790:2009 "energy performance of buildings. Space heating and cooling energy calculation "(ISO 13790:2008); QAS-billing period natural gas delivered highest calorific value (calorific value) mean value (MWh/1,000 m3) that the end user is calculated on the basis of the natural gas distribution system operator reported natural gas monthly average gross calorific value (kWh/m3). 70. in accordance with the legislation on the marketing and use of natural gas to end users separately installed natural gas billing accounting apparatus which complies with laws on the metrological requirements measuring instruments for a listing of natural gas, which is used or intended for use as fuel. V. calculation of the excise duty on natural gas. Tax on natural gas, 71, who delivered to the end user, using natural gas transmission and distribution system, its use is calculated as follows: 71.1. natural gas delivered to the end user accounts by using the following formula: E = V * Hs, where E-delivered quantity of natural gas during the tax period, kWh; V – the volume of natural gas delivered, m3; HS-natural gas monthly weighted average gross calorific value kWh/m3,; 71.2. end user delivered natural gas excise tax is calculated using the following formula: An = E * Rn, where 1000 Ans-calculated tax, euro; RN-the tax rate according to the use of natural gas, euro/MWh. 72. Tax on liquefied or compressed natural gas, which is delivered to the end user, through the natural gas distribution system pipelines, calculated as follows: 72.1. natural gas delivered to the end user accounts by using the following formula: E = M * H, where E-delivered quantity of natural gas during the tax period, kWh; M – the amount of natural gas delivered, kg; H-gross calorific value of natural gas in natural gas origin or quality documents of conformity, kWh/kg; 72.2. end user delivered natural gas excise tax is calculated using the following formula: An = E * Rn, where 1000 Ans-calculated tax, euro; RN-the tax rate according to the use of natural gas, euro/MWh. 73. End user delivered natural gas volume (volume) and the natural gas distribution system operator announced the highest calorific value (calorific value) defines the standard conditions when natural gas pressure is 101.325 kPa and a temperature of 20 ° c. 74. If the end user is using natural gas this provision 58.59 and 61, referred to in paragraph purposes, it provides the natural gas used in separate accounts by those goals and of duty during the tax period natural gas marketer shall notify the trader of natural gas in the time limit set by the amount of natural gas used by specific objectives, indicating where appropriate the European Parliament and of the Council of 20 December 2006, Regulation (EC) No 1893/2006 establishing the NACE Rev. 2. the statistical classification of economic activities in the and amending Council Regulation (EEC) No 3037/90 and (EC) Regulation on certain specific statistical areas defined in the NACE codes and classified, as well as notify the natural gas marketer natural gas use in the volume, which, according to paragraph 67 of these rules with tax exempt. 75. natural gas delivered to the end user, the total amount of which shall be determined by the natural gas distribution system operator is specified by the cabinet order that is made of natural gas accounting for billing purposes. 76. If the end user has provided natural gas marketer, this provision of the information referred to in paragraph 74, and it does not coincide with the distribution system operator shall provide information about the end user the total volume of natural gas delivered, tax is calculated according to the distribution system operator shall provide data on the amount of gas delivered. For natural gas the difference between the tax calculated in accordance with the natural gas trader, calculations by applying the law of the first paragraph of article 15.1 (1) the rate of duty laid down for the end user of natural gas volume delivered during the tax period. 77. If the imported natural gas use for end user's own needs, this tax is calculated according to the amount of natural gas imported by applying the appropriate tax rate by the use of natural gas, and pay to the State budget in accordance with article 23 of the law, the second or twentieth part. 78. Natural gas trader tax calculation for natural gas supplied during the tax period, based on the natural gas distribution system operator and the end user of the information provided on the total amount of natural gas received, as well as the amount of natural gas by 58 of these rules, and 61 59. uses referred to in point. 79. If the end user that received natural gas, which is appropriate for a tax exemption, use the purpose for which it does not apply for the purposes of exemption from excise duty, in the end the amount of tax calculated the amount of natural gas, by applying the tax rate set according to your use. If natural gas was applied to lower the tax rate, the tax calculated on the end user. 80. If the end user has not provided a separate accounting of natural gas by 58 of these rules, and 61 59. objectives referred to in paragraph or if such records are provided by the end user, but these rules are not duly informed about the use of the natural gas marketer natural gas volume by specific objectives, a natural gas trader tax is calculated by applying the law of the first paragraph of article 15.1 (1) the rate of duty laid down in the entire volume of natural gas received by the end user. 81. Natural gas trader invoiced to the end of the tax period natural gas delivered to information about the tax separately, depending on the use of natural gas. Vi. Monitoring and control 82. This enforcement supervision and control according to the competence by the State revenue service and other State institutions. 83. If the State revenue service finds discrepancies between the end user and the natural gas marketer natural gas reported actual use according to these regulations 58.59.61, and conditions referred to, calculate the difference between the payment of the tax is responsible for the end user. 84. If the State revenue service of discrepancy between a natural gas broker announced and actual utilisation of natural gas, according to the rules in paragraph 59 and 61 said conditions for the estimated tax payment is the responsibility of the difference natural gas middleman. VII. concluding issues 85. Be declared unenforceable in the Cabinet of 17 December 2013 rules no. 1502 "rules on the movement of natural gas and the application of excise duty" (Latvian journal, 2013, 2015, 251. No; 218. no). 86. the rules applicable to the April 1, 2017. Prime Minister Māris kučinskis financial Minister Dana Reizniec-annex 1 oak Cabinet 2017 April 4, Regulation No 199 of the State Revenue Service license number (to be filled in the middle of officials) DAN No.
Application for special permission (license) authorized activities of the holder of the receipt of the renewal of natural gas (mark only one way) merchant name: fiscal code phone e-mail address the reason for the Renewal (renewal only) Office: ENVIRONMENT department number of the registered address, postal code, time Monday Tuesday Wednesday Thursday Friday Saturday Sunday attached documents: No. PO box the title of the page, the number of officer: position name, date//signature financial Minister Dana Reizniec-annex 2 Oak Cabinet 2017 April 4, Regulation No 199 (enhanced small Latvian National coat-of-arms) in the State Revenue Service (legal address, phone number, the official electronic mail) special permit (license) holder's authorized activities with natural series DAN No.  

The merchant name, taxpayer registration code: Office address working time licence licence valid from the license pārreģistrēta1 license suspended until the no2 document has been digitally signed with a secure electronic SIGNATURE contains a time stamp and the State revenue service officer name: LastName, phone notes. 1 point only if the license is transferred. Specifies the last renewal date. 2 points only if the transaction was stopped. You can have multiple entries.
Financial Minister Dana Reizniec-oak annex 3 Cabinet 2017 April 4, Regulation No 199 of the State Revenue Service license number (fill the ENVIRONMENT officer) DM No.
Application for special permit (license) for the retail sale of natural gas as a fuel for renewal (select only one): the name of the economic operator taxpayer registration code                       phone e-mail address the reason for the Renewal (renewal only) applied for Licensing of activities: ENVIRONMENT Department registered number name address postal code pressure vessels Nr.               nominal volume (m3) dangerous equipment registration certificate No.               phone hours Monday Tuesday Wednesday Thursday Friday Saturday Sunday the action site (the mark): comply with environmental protection requirements do not meet the requirements of fire protection meets does not meet is provided with all the necessary measuring instruments which comply with the requirements of the laws is not attached documents: No. PO box the title of the page, the number of officer: position name, date//signature financial Minister Dana Reizniec-oak annex 4 Cabinet 2017 April 4, Regulation No 199 (enhanced small Latvian National coat-of-arms) in the State Revenue Service (legal address, phone number, the official electronic mail) special permit (license) for natural gas as the fuel retail series DM No.  

The merchant name, taxpayer registration code license issued license effective from the license pārreģistrēta1 license suspended until the no2 document has been digitally signed with a secure electronic SIGNATURE contains a time stamp and the State revenue service officer name: LastName, phone license is not valid without attachments (enhanced small Latvian National coat-of-arms) in Annex ____ ___ special permission (license) to natural gas as the fuel retail series DM No.  

Natural gas marketing and storage space: address working time activity launched operation ended with No pressure vessels.                     Nominal volume (m3) number of total pressure nominal volume (m3) total site activity stopped no2 to this document is digitally signed with a secure electronic SIGNATURE contains a time stamp and the State revenue service officer name: LastName, phone attachment is not valid without a license notes. 1 point only if the licence has been transferred. Specifies the last renewal date. 2 points only if the transaction was stopped. You can have multiple entries.
Financial Minister Dana Reizniec-oak