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Amendments To The Cabinet Of Ministers On 30 March 2010, Regulation No 300 Of The "provisions On Excise Tax Declaration Form And Fill It In Order"

Original Language Title: Grozījumi Ministru kabineta 2010. gada 30. marta noteikumos Nr. 300 "Noteikumi par akcīzes nodokļa deklarācijas veidlapām un to aizpildīšanas kārtību"

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Cabinet of Ministers Regulations No. 273 in Riga on May 23, 2017 (pr. No 27 24) amendments to the Cabinet of Ministers of 30 March 2010 No. 300 "provisions of the rules on excise tax declaration form and fill the order" Issued in accordance with the law "on excise duty" article 24, third subparagraph to make Cabinet 30 March 2010 No. 300 in the terms of "the provisions on excise tax declaration form and fill it in order" (Latvian journal, 2010, 51/52, nr. 121.; 2012 34., no; 198.2013, no; 2014, 22., no. 258; 148. in 2015, no; 2016, 50 no) the following amendments: 1. Make the paragraph 2 by the following: "2. the authorized holder, the holder of an 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), and the registered beneficiary fills and submits the excise tax declaration for the State revenue service, even if the activities carried out during the tax period with excise duty have been made. Registered consignee shall complete and submit to excise duty return for each of the special permission (license) alone. " 2. Express V1 as follows: section "V1. Natural gas excise tax return filling 55.1 filling gas excise tax declaration (hereinafter referred to as the Declaration of natural gas) (annex 5): 55.1 1. excise tax calculation period; 55.1 of the Act 2 Article 23 establishes the payment of excise duty; 55.1 3. details of excise tax: 55.1 3.1. excise tax payer status (authorized holder transactions with natural gas, a natural gas trader, a public merchant, the end user, a person who enters and distributes natural gas as a fuel, retail natural gas distribution system operator). If the natural gas distribution system operator is also the end user, which are imported in the Republic of Latvia natural gas from another country to use for their own consumption, in addition to indicating the status of end-users, but where the distribution system operator distributes and delivers natural gas to the end user, ensuring the last guaranteed delivery service, in addition to indicate status, natural gas trader; 55.1 3.2. excise tax payer name or first and last name (natural persons); 55.1 3.3. tax payer registration code or the personal code (natural persons); 55.1 3.4. authorized holder transactions with natural and person who enters and distributes natural gas as a fuel, retail, special permissions (licenses) operations with natural numbers; 3.5. the natural gas trader 55.1, the public and the natural gas distribution system operator, which supplies natural gas to end users, natural gas trader register number. 55.2 the excise tax payer of natural gas natural gas volumes in the declaration specifies the kilowatt-hours (kWh). excise tax payer 55.3 gas Declaration 8. line indicates the relevant tax period at the rate of excise duty on natural gas in accordance with law 15.1 article. 55.4 authorized holder transactions with natural gas, the natural gas filling the Declaration 9.-10. row: 55.4 9.1 line – the total amount of natural gas during the tax period entered the Excise warehouse under the deferred payment of excise duty in accordance with article 25 of the Act; 55.4 2. row 10-total amount of natural gas that is exported during the tax period from an Excise warehouse under the deferred payment of excise duty in accordance with article 25 of the law. 55.5 authorized holder transactions with natural gas under article 25 of the eighteenth natural gas the Declaration shall be accompanied by documents concerning the Declaration of the natural gas in row 9 and 10 natural gas volumes specified or approved list of such documents. 55.6 authorized holder transactions with natural gas natural gas filled 12-26. the declaration line. 55.7 a natural gas distribution system operator natural gas in row 11 of the declaration indicates the total amount of natural gas that is delivered to the end user during the tax period, through the distribution system. 55.8 of the natural gas distribution system operator natural gas the Declaration shall be accompanied by information on the natural gas row 11 contains the Declaration of the amount of natural gas, with a separate indication of the gas volume 1:55.8 (kWh), the distribution system operator is supplied by end-users, by natural gas marketers (specify name of the trader and tax payer registration code); 2. the natural gas volumes 55.8 (kWh), the distribution system operator is supplied to each end user, who imported or received in the Republic of Latvia natural gas use for their own consumption (indicates the end user name and taxpayer registration code). excise tax payer 55.9 natural gas 12-16. the declaration line indicates the amount of natural gas in accordance with law 6.1 the second and fourth subparagraphs shall not be subject to excise duty: 1.55.9 in row 12 – total amount of natural gas that is not subject to excise tax; 55.9 2.13. line-the amount of natural gas that the end user during the tax period is used for purposes other than as motor fuel or heating fuel; 55.9 3.14.-the volume of natural gas in the line that the end user uses dual during the tax period according to article 5 of the law on the conditions listed in section 3.1; 55.9 4.15. line-the amount of natural gas to the end user during the tax period used mineralogical processes; 55.9 5.16. line-the amount of natural gas the single natural gas transmission and storage system operators, distribution system operators of natural gas, natural gas storage system operators and natural gas transmission system operator during the tax period used in natural gas transmission, distribution, or storage of technological needs, including the loss of 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. excise tax payer 55.10 for a natural gas line 12 of the Declaration of the amount of natural gas, the Declaration shall be accompanied by the following information: 1. the end-user name 55.10 and tax payer registration code that uses natural gas, which is not subject to excise tax; 2. end user 55.10 delivered natural gas volume (kWh); 55.10 3. use natural gas or operating code, the European Parliament and of the Council 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 some of the EC regulations on specific statistical domains (text with EEA relevance) (hereinafter referred to as NACE code). 55.11 excise taxable person by completing a declaration of natural gas 17.-19. line indicates the amount of natural gas under the third paragraph of article 6.1 shall be exempted from payment of excise duty: 55.11 1.17. line-total amount of natural gas that is released from payment of excise duty; 55.11 2.18. line-to the amount of natural gas to end users in the use of the tax period agricultural ground cover area (greenhouses) heating; 55.11 3.19. line-to the amount of natural gas that the end user uses during the tax period of industrial poultry facilities (barn) and incubator heating. 55.12 excise tax payer for the natural gas line 17 of the Declaration of the amount of natural gas, the Declaration shall be accompanied by the following information: 1. the end-user name 55.12 and tax payer registration code that uses natural gas, which is exempt from excise tax. 55.12 2. delivered natural gas volume (kWh); 55.12 3. uses of natural gas under the third paragraph of article 6.1 or NACE code. excise tax payer 55.13 gas Declaration 20.-21. line indicates the amount of natural gas that are subject to excise tax, and excise duty calculated: 55.13 20.1 line during the tax period the amount of natural gas delivered to the end user (kWh) by the applicable rates of excise duty according to the purpose of use; 55.13 2.21. line and calculated the amount of the excise duty on natural gas 20 line, this line of the calculation formula. payer 55.14 excise duty on natural gas line 20 of the Declaration, subject to excise duty in accordance with article 15.1 of the law the first part of paragraph 3, natural gas, the Declaration shall be accompanied by the following information: 1. the end-user name 55.14 and tax payer registration code that uses natural gas, which apply the law 15.1 of the first paragraph of article 3 set out in the excise tax rate; 55.14 2. natural gas delivery volume (kWh); 55.14 3. use natural gas or NACE code. excise tax payer 55.15 natural gas 22 and 23 of the declaration line completed only if you need to specify the volume of natural gas, and shall not be used for this purpose in the Declaration of another natural gas fields. If you make a clarification, will reduce the amount of natural gas, it is indicated by the "-" sign. Natural gas, the Declaration shall be accompanied by supporting documents justifying 22. natural gas line. Correction lines do not indicate the amount of excise duty, which included the decisions of the State Revenue Service (such as the excise tax refund for overpayment redirect further payment). excise tax payer 55.16, make corrections in the natural gas line 22 of the Declaration, specify: 1. the volume of natural gas of 55.16 (kWh), which lost for reasons of force majeure and are exempt from excise duty, in accordance with article 21 of the law, the first paragraph; 55.16 2. authorized holder transactions with natural gas-natural gas volume (kWh) on which excise tax is payable in accordance with article 25 of the law of the eighteenth; 3. natural gas volume of 55.16 (kWh), which applied to the exemption from excise duty or lower rate of excise duty, but of a change to the use of natural gas, to pay excise duty or tax on the difference between the amount of natural gas received as necessary for your use tax rate established in accordance with article 23 of the law on the twenty-fifth; 4. natural gas volume of 55.16, for which adjustments must be made in the calculation of the excise duty. Also indicate the amount of natural gas in other cases, if the purpose is not to be used for another. excise tax payer 55.17, make corrections in the natural gas line 23 of the Declaration indicate the estimated amount of the excise duty on line 22 natural gas volume under this line down the formula. 55.18 excise tax payer by filling in declarations 24. natural gas line, indicates the total amount of excise duty for each aisle (euro) pursuant to the formula set out in this line. excise tax payer 55.19, filling a natural gas line, 25 of the declaration indicates the total State budget in the amount of excise duty paid (euro) by adding lines 1-24. box 4. excise tax payer 55.20 gas Declaration 26. line indicates natural gas declaration attached to the document. " 3. Supplement with 58.1 points in the following wording: "the excise tax declaration 58.1 in accordance with amendments to the provisions in this chapter that sets V1 new natural gas filling order of Declaration and in annex 5 of these regulations, which set the new natural gas declaration form, fill out and submit for the taxation period, starting with the April 2017." 4. Make the following Annex 5: "5. the annex to Cabinet of Ministers of 30 March 2010. Regulations No 300 natural gas excise tax declaration Period 1 – year – month 01 2 0 02 2. Law" on excise tax "prescribed in article 23 tax payment deadline – year, month, date, news on 03 2 0 3. excise tax payer – status 04 authorized holder transactions with natural gas natural gas trader the dealer end user, the public person who enters and distributes natural gas as a fuel for natural gas retail distribution system operator, the taxpayer's name or the first name and last name 05-taxpayers registration code or the personal code 06-special permissions (licenses) for transactions with natural gas or natural gas trader registration number 07 natural gas, which is not subject to excise tax or exempt from it (kWh) natural gas subject to excise tax and used as fuel in accordance with the law "on the excise tax" 15.1 of the first paragraph of article 1, paragraph (kWh) on fuel in accordance with the law "on the excise tax" 15.1 first Part 3 (kWh) for fuel in accordance with the law "on excise duty" 15.1 of the first paragraph of article 2, paragraph (kWh) 1 2 3 4 4. excise tax rate (euro for 1000 kWh) 08 5. Authorized holder transactions with natural gas the Excise warehouse, the import volume 09, which removed from the Excise warehouse under the deferred payment of the excise duties in accordance with the law "on excise duty" article 10 6 25. Natural gas volume delivered to the end user through the distribution system 11 7. Natural gas volume, which is not subject to excise duty: the total amount that is not subject to excise tax, 12 including: – the amount used for purposes other than as motor fuel or heating fuel – volume 13, which used a 14-volume dual-used mineralogical processes 15-volume single natural gas storage and transmission system operators, distribution system operators of natural gas, natural gas storage system operator and the transmission system operator of the natural gas used in the natural gas transmission , storage or distribution system technological needs, loss of 16 8. volume of natural gas shall be exempted from payment of excise duty: the total amount that you are exempt from excise duty, 17 including:-amount used in agricultural land cover area (greenhouses) heating 18-volume, used in the industrial poultry facilities (barn) and incubators to the supply of natural gas volume 19 9. subject to excise duties: – natural gas volume subject to excise tax excise tax amount 20 to (euro) (08. r. r.: 20 x 1000) 21 10. Adjustment (+/–) volume adjustment of natural gas: the amount of excise duty 22 (08. r. r.: 1000 x 22) 23 total excise tax amount (euro) by type (21 + 23. r. r.). 24 11. total excise tax amount (euro) (24. lines 1, 2, 3, and 4. the amount of the box) 25 12. Marks on the documents accompanying the Declaration 26 "Prime Minister Māris kučinskis financial Minister Dana Reizniec-oak