Amendments To The Law "on The Excise Tax"

Original Language Title: Grozījumi likumā "Par akcīzes nodokli"

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Read the untranslated law here: https://www.vestnesis.lv/op/2016/100.3


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, no. 232; 2014, 257. no; 2015, 97, 124, 248. No.) the amendments are as follows: 1. Article 1, second paragraph: replace the words "paragraph 2 of tobacco packaging (package or other container)" with the words "tobacco products packaging unit"; make paragraph 5 by the following: "5) the maximum retail price: cigarette price (including all taxes), which indicates the (printed) on cigarette packaging unit attached to the excise stamps or on cigarette packaging units and corresponding to the price determined by the specific excise duty on cigarettes of brands requested when ordering these excise tax stamps on cigarettes;"; make the following paragraph 16: "16) registered consignor: person who has the right to only send liquor, tobacco or petroleum products, applying the deferred tax payment when they are released for free circulation in accordance with European Parliament and Council of 9 October 2013 Regulation (EU) no 952/2013, establishing the EU customs code (hereinafter referred to as the Council Regulation No 952/2013) article 77, Excise warehouse in the Republic of Latvia or another Member State , registered in the Republic of Latvia or to the recipient in another Member State, the registered consignee temporarily in the Republic of Latvia or another Member State. " 2. in article 2: Add to the first paragraph after the words "and refers to the excise goods" with the words "irrespective of their origin"; to supplement the 3.1 part 4 with the words "including Mayotte"; replace the fourth subparagraph, the words and figures "of Council Regulation No 2913/92, article 84, paragraph 1," a "referred to in the procedures or arrangements" with the words and figures "Council Regulation No 952/2013 210. special procedures referred to in article 1". 3. in article 4: make the second paragraph as follows: "(2) For cigars and cigarillos considered the following tobacco products (if you can smoke only in the way they are using combustion processes): 1) rolls of tobacco with an outer wrapper of natural tobacco; 2) rolls of tobacco with a chopped tobacco filler and mixed with the renewed tobacco an outer wrapper of the normal colour of a cigar covering the product in full of that and also, where appropriate, the filter (but not the mouthpiece, if the product has one), and: (a)) not including the filter or mouthpiece, weighing not less than 2.3 g and not more than 10 grams and having a circumference of at least one third of the length is not less than 34 millimeters (cigar) , b) not including the filter or mouthpiece, weighing not less than 2.3 g and not more than 3 grams and having a circumference of at least one third of the length is not less than 34 millimeters (cigarillos). "; to make the third part of the introductory paragraph as follows: "(3) the following are considered cigarettes tobacco (if they applied through the combustion process):"; to make the seventh subparagraph by the following: "(7) products wholly or partially composed of plants, herbs, fruits or other substances than tobacco (smoking plant products), but otherwise meet the third or the fourth subparagraph, be regarded as relevant for the cigarettes or smoking tobacco." 4. Turn off the fourth part of article 17. 5. Article 20: make the second part of paragraph 1 subparagraph "b" as follows: "(b)), the Council laid down 15 March 2011 in the implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (hereinafter Regulation No 282/2011) in annex II. The Cabinet of Ministers shall determine the order in which approves the regulations No 282/2011 document laid down in annex II, and the order in which grant or revoke the right to use this document without approval; " make the second paragraph of point 2 point "a" the following: "(a) the consignor of excisable goods) using the document provided by Regulation No. 282/2011 and in annex II certifying that the excise goods are exempt from the excise tax,"; make the fifth subparagraph of paragraph 1 by the following: "1) consignor of excisable goods used in the document provided by Regulation No. 282/2011 and in annex II certifying that the excise goods are exempt from excise duty;". 6. in article 23: to complement the seventeenth, part the second sentence after the words "or distributes to another Excise warehouse" with the words "or the registered consignee"; to supplement the article with the twenty-third, twenty-fourth and twenty-fifth by the following: ' (23) a Person who imports into the Republic of Latvia or of article 5 of this law in the third paragraph, the products on which tax was not paid, for use in the article 5 of this law, in the third paragraph, the objectives, the calculated tax paid to the State budget no later than five working days after the receipt of the said products or import. (24) if the products referred to in article 5 of this law, the third part and for which tax was not paid, plans to use this law, in the third paragraph of article 5 objectives or realize the person who used those goals, the calculated tax paid to the State budget no later than one working day before commencement of use or disposal. (25) the end user of natural gas, natural gas, which is received by the appropriate tax exemption or reduced rate of duty, in cases where the use of natural gas has changed purpose, within 15 days after the end of the tax period shall pay the tax to the State budget for the tax period the amount of natural gas received, or tax, where natural gas was applied to reduce tax rate. " 7. Article 25: replace the second subparagraph of paragraph 3, the words and figures "in Commission Regulation No 31/96 of" with the words and figures "in Regulation No. 282/2011"; to make the third part of point 2 as follows: "2) four calendar months from the date of the beginning of the movement, of excise goods, which moved to other Member States (through other Member States also exported to foreign countries, which is not a Member State, or to article 2 of this law of the territories listed in paragraph 3.1) or exported to a country other than the Member State."; replace the fifth subparagraph in paragraph 3, the words and figures "in Commission Regulation No 31/96 of" with the words and figures "in Regulation No. 282/2011"; express the sixth paragraph 2 by the following: "2) four calendar months from the date of the beginning of the movement, of excise goods, which moved to other Member States (through other Member States also exported to foreign countries, which is not a Member State, or to the area referred to in article 2 of this law in part 3.1) or exported to non-Member States." 8. Article 27: off fifth paragraph 6; turn off the sixth paragraph, first sentence, the words "registered consignor"; to supplement the article with the 7.1 part as follows: "(71) a taxable person shall be entitled, but not received, damaged, or used from the release for free circulation or placed in the consumption of excise goods removed excise stamps to give away national revenue within three years after receiving it."; to make the eighth subparagraph, the first sentence as follows: "If the taxable person shall be returned, but not received, damaged, or used from the release for free circulation or placed in the consumption of excise goods removed excise stamps to the State revenue service, their acquisition costs shall be borne by the person concerned, except that this article is referred to in the tenth case."; turn off the tenth part of the second sentence; make the eleventh subparagraph by the following: "(11) If a taxable person be returned to the State revenue service received, but unused, invalid or damaged stamps, of excise duty tax for the taxable person concerned does not have to pay. Tax is payable even if the taxable person shall submit to the State revenue service another Member State tax authorities issued a document or a document on the excise duty stamps, which have been approved by the tax authorities of another Member State and who certifies that tax stamps have been destroyed in another Member State. " 9. Article 29: make the third and fourth subparagraph by the following: "(3) information on the maximum retail selling price for cigarettes, as well as the quantity per packaging unit of cigarettes to mark excise duties or on cigarette packaging units. (4) in the Republic of Latvia, realizing the amount of cigarettes, packing unit must meet the quantity specified in the excise stamps or packing unit. "; to supplement the article with a fifth by the following: "(5) in the Republic of Latvia is prohibited to realize cigarettes: 1) at a price that is higher than the maximum retail selling price of cigarettes; 2) where excise stamps or packing unit (printed) is not specified, the maximum retail price. " 10. Article 33: express the following fifth subparagraph of introductory wording: "(5) a tax on the confiscation of this Act or other legislation or other legislation relating to the violations in the movement of excisable goods does not release the person from the obligation to pay the tax in accordance with this law, as well as late and penalties in accordance with the law on taxes and duties". The State revenue service does not calculate tax late and fine for seized excise duty, which shall not exceed the following quantities: "; to make the seventh subparagraph by the following: "(7) where a person carries out any action to excise goods whatever their origin, are not subject to the provisions of this law (including excise duty carried out undeclared importation or another country, not subject to the statutory import order or not fulfilling the customs procedure concerned, do not register the excise goods or on other production without regard to the statutory procedure allowed to manufacture excisable goods, take any other action to excise goods on which tax was not paid or is not filed in this statutory provision or which 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 "."; to complement the eighth subparagraph following the words ' person shall recover the amount of the tax not paid by "with the words" as well as the late "; make part of the 10th second sentence as follows: "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". "; adding to the eleventh subparagraph following the words "the seventh part of this article in cases referred to in the tax" with the words "as well as the late"; make the 13th part as follows: "(13) in the event of failure to comply with the twelfth part of this article, the excise duty paid in tax, and late penalties in accordance with the procedure laid down in this article. The tax late and penalties recovered from a taxable person or this law, article 18, paragraph 4 of the fifth part of the person referred to in that distributes, supplies or transferring products subject to excise duty and has not adhered to the twelfth part of this article or in the relevant provisions of the cabinet order in which excise goods permitted to apply tax exemption or relief under this Act. "; make part of the 15th as follows: "(15) If this article is not complied with, the fourteenth part of the requirements, the excise duty paid in tax, and late penalties in accordance with the procedure laid down in this article. The tax late and fines levied from the taxpayers, which supplied oil products and is not noticed in the fourteenth part of this article or in the relevant Cabinet of Ministers rules of order in which those petroleum products permitted to apply this law, article 14 of the conditions of the second subparagraph. "; to make the 17th a part as follows: "(17) non-compliance with the sixteenth part of this article, the excise duty paid in tax, and late penalties in accordance with the procedure laid down in this article. Tax, money and the delay penalty shall recover from the person who is in receipt of excise goods and has not adhered to the sixteenth part of this article or in the relevant provisions of the cabinet order in which excise goods permitted to apply tax exemption or relief under this Act, or has not adhered to this law article 14, second and sixth part. This part does not apply to article 16 of this law in the case referred to in the fourth subparagraph. "; express the nineteenth part as follows: "(19) non-compliance with the eighteenth part of this article, the requirements for the selected (highlighted) petroleum products on duty payment, late payment and fines in accordance with the procedure laid down in this article. Tax, money and the delay penalty shall recover from the person who has received a highlighted (marked) oil products and violated the eighteenth part of this article or in the relevant Cabinet of Ministers rules of order in which allowed to use marked (highlighted) petroleum products. " 11. transitional provisions: turn off 12.1 points) (2) ("b", the words "and registered sender"; Express 2) (12.3 points the first sentence by the following: "15 days (including the day when tax rates change) by the State revenue service tax with the calculated tax in the budget difference amount."; Express 2) (paragraph 12.4 first sentence by the following: "15 days (including the day when tax rates change) by the State revenue service tax with the calculated tax in the budget difference amount."; transitional provisions be supplemented by 12.6 points as follows: "If this law 12.6 transitional provisions of the persons referred to in point 12.1 shall be submitted to the State revenue service regulations on the movement of excisable goods in certain reports and excise duty rates have no balance on the day the tax, which varies the rate of excise duty, it is not necessary to make this transition rule 12.3 above."; transitional provisions be supplemented by 94 points by the following: "this Law Amendment 94 article 1, second subparagraph, points 2 and 5, the article 29 in the third and fourth subparagraph shall enter into force on January 1, 2017." 12. Add to the informative reference to directives of the European Union with 13 and 14 by the following: ' 13) Council of 17 December 2013 Directive 2013/61/EU Directive 2006/112/EC and Directive 2008/118/EC as regards the outermost regions of France, and particularly Mayotte; 14) the European Parliament and of the Council on 2014 directive 3 April 2014/40/ES on the approximation of laws, regulations and administrative provisions of the Member States with regard to tobacco and related products manufacture, presentation and sale of and repealing Directive 2001/37/EC (text with EEA relevance) ". The Parliament adopted the law of 5 may 2016. The President r. vējonis 2016 in Riga on 25 may