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/2013/186.1


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, 204. No.) the following amendments: 1. Express article 12 first and second subparagraph by the following: (1) alcoholic beverages tax calculated at the following rates: 1) beer (about 100 litres): 3.10 euro per% vol. of alcohol absolute, expressed to one decimal place, but no less than 100 euro for 5.69 litres of beer; 2) wine (100 litres): eur 64.03; 3) fermented beverages (100 litres): eur 64.03; 4) intermediate goods (100 litres): a) with absolute alcohol content to 15% vol., (including): eur 64.03 b) with absolute alcohol content from 15% vol. (not including) to 22% vol. (including) — 99.60 eur; 5) other alcoholic beverages (about 100 litres absolute alcohol): 1337.50 euro. (2) an independent small brewery the beer produced (about 100 litres) duty calculated per% vol. of alcohol absolute, expressed to one decimal place, at the following rates: 1) for one calendar year produced the first 10 thousand hectolitres of beer — 50 percent of the first paragraph of this article, paragraph 1 specific rates, but not less than euro for 100 5.69 litres of beer; 2) for the rest of the same calendar year Cave — the first part of paragraph 1, the rate, but not less than euro per 100 litres 5.69 beer. " 2. Make article 13 the first and part of the 1.1 the following: "(1) the tobacco tax, calculated at the following rates: 1) cigars and cigarillos (cigars or cigarillos of 1000)-45 eur;
2): (a) cigarettes) 45 euro for 1000 cigarettes, b) 33 percent of the maximum retail selling price; 3) smoking tobacco (about 1000 grams tobacco): a) finely cut tobacco cigarette wound 60 Euro (b)) other smoking tobaccos: 60 Euro. (11) summing the values derived by applying the first subparagraph of paragraph 2, "a" and "b" in subparagraph cigarettes in certain tax rates, the calculated tax must not be less than 90 euros per 1000 cigarettes. " 3. in article 14: make first and second subparagraph by the following: "(1) petroleum products, except in the second, third, fourth, fifth and sixth cases referred to, the tax calculated at the following rates: 1) for unleaded petrol, the substitute products and components (for 1000 litres): 411.21 euro; 2) for leaded petrol, the substitute products and components (for 1000 litres): 455.32 eur; 3), its counterpart in the kerosene and components (for 1000 litres): 332.95 eur; 4) diesel (gas oil), the substitute products and components (for 1000 litres): 332.95 eur; 5) oil gases and other gaseous hydrocarbons (about 1000 kilograms): eur 128.06; 6) fuel oils whose colorimetric index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 mm2/s, the substitute products and components, other than those referred to in paragraph 7 of part of fuel oils (1000 litres), — eur 332.95; 7) fuel oils whose colorimetric index is equal to or greater than 2.0 or kinematic viscosity 50 ° C is equal to 25 mm2/s or greater, the substitute products and components (about 1000 kilograms): 15.65 €. (2) the first subparagraph of this article 3, 4 and 5 referred to in paragraph petroleum products tax calculated at the rate of 1000 eur 56.91 litres if the oils are highlighted (marked) in accordance with article 28 of this law and those used as heating fuel for production of heat heating, combustion or heat energy production production (processing) technological process (referred to as fuel). If in this case the mentioned oil products composed of at least five percent of the total quantities of products consists of rapeseed oil or canola seed oil derived biodiesel tax calculated at the rate of 1000 litres 21.34 euro. "; to make the third part of the introductory paragraph as follows: "(3) If the first part of this article referred to in paragraph 1 of the oil is added to ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.), and added content of ethyl alcohol from 70 to 85% vol. (inclusive) of the total quantity of the products, the products concerned (about 1000 litres) duty is calculated at the rate of 123.36 euro, if respected by one of the following conditions :"; to make the fourth part of the introductory paragraph as follows: "(4) If the first part of this article referred to in paragraph 4 of the oil products is added from rape seed oil derived biodiesel and biodiesel represents at least 30% vol. from the total quantity of the products, the products concerned tax calculated at the rate of 233.35 Euro for 1000 litres, if respected by one of the following conditions:"; replace the fifth and sixth paragraph, the words "late" with the word "Euro". 4. Express and article 15 15.1 the following: ' article 15. Tax soft drinks and coffee (1) soft drinks (100 litres) tax rate is 7.40 euro.

(2) coffee (about 100 kilograms) tax rate is Euro 142.29. 15.1 article. The tax rate for natural gas natural gas tax calculated at the following rates: 1) for use as fuels — Euro for 1000 m3 17.07; 2) for use as fuels — Euro for 1000 m3 99.60. " 5. Replace article 30 in the third and fourth paragraph, the words "ls" with the word "Euro". 6. transitional provisions: to make 55 as follows: "55. This law, in article 13, first paragraph, point 1 of the set tax rate (45 euros per 1000 cigars or cigarillos) cigars and cigarillos apply on 1 January 2018."; Express 56. point 3 and point 4 as follows: "3) from 2014 to 2015 1 January 31 December — 39.84 euro for 1000 cigars or cigarillos; 4) from 2016 2017 1 January to 31 December — 42.69 eur 1000 cigars or cigarillos. "; Express 57 as follows: 57. "this law, in article 13, first paragraph, point 2 b in point tax rate for cigarettes from 33 percent the maximum retail prices apply on January 1, 2016, but this law, in article 13, first paragraph, point 2" a "States tax rate for cigarettes (45 euro for 1000 cigarettes) and article 13 of this law in part 1.1, a minimum level of taxation on cigarettes (90 euro for 1000 cigarettes) apply on 1 January 2018."; to make the paragraph 58 subparagraphs 3 and 4 by the following: "3) from 2014 to 2015 1 January 31 December — the sum of the values derived from application of the" a "and" b "referred to the tax rates, but the calculated tax must not be less than 79.68 euro for 1000 cigarettes: a) 39.84 euros per 1000 cigarettes, 33.5 percent of maximum) b retail price; 4) from 2016 2017 1 January to 31 December, summing the values derived from application of the "a" and "b" referred to the tax rates, but the calculated tax must not be less than 85.37 Euro for 1000 cigarettes: a) for 1000 cigarettes 42.69 eur, b) 33 percent of maximum retail prices. "; to make 59 the following: "59. This law, in article 13, first paragraph, point 3 a States duty finely cut tobacco cigarette winding (60 Euro for 1000 g tobacco) and" b "States tax other smoking tobacco (60 Euro for 1000 g tobacco) apply on 1 January 2018."; Express 60 3rd subparagraph by the following: "3) from 2014 to 2017 January 1 December 31 — 55.49 Euro for 1000 grams tobacco. '; transitional provisions be supplemented with 69 and 70 of the following paragraph: "69. provisions concerning cigarettes, marked with excise duty stamps in connection with the introduction of the euro: 1) starting with January 1, 2014, the Republic of Latvia by marking with excise stamps and the release for free circulation or placed under a consumption tax on cigarettes, the excise stamps the specified maximum retail price is expressed in euro; 2) cigarettes, marked with excise duty stamps on which the maximum retail price indicated in dollars, to be put into free circulation or transfer consumption allowed 31 December 2013; 3) cigarettes, marked with excise duty stamps on which the maximum retail price is in LCY, allowed to send by applying the deferred tax payment until 2013-December 15; 4) the person who received the special permit (license) for the wholesale of tobacco products or special permit (license) for the retail sale of tobacco products, cigarettes, marked with excise duty stamps on which the maximum retail price, in LCY allowed to realize the unlimited period of time. 70. the amended article 12 of this law in the first and second paragraphs of article 13, first paragraph, and 1.1 of article 14 in the first and second subparagraph, introductory paragraph, the third paragraph of the introductory paragraph of the fourth part, the fifth and sixth subparagraphs, article 15 and 15.1, article 30 on the third and fourth part of the transitional provisions in paragraph 55, 56. point 3 and 4 above, paragraph 57, 58.3 and 4 above, paragraph 59, and 60-3 in connection with the introduction of the euro shall enter into force on January 1, 2014. " The law shall enter into force on the day following its promulgation. The Parliament adopted the law in 2013 on 19 September. The President of the Parliament instead of the President's Āboltiņ 2013 in Riga on September 24