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/ta/id/241996

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) the following amendments: 1. Replace article 6, first paragraph, the words "taxable object is soft drinks, waters and mineral waters containing added sugar, other sweetening matter or flavoured, aromatic substances and other non-alcoholic drinks" with the words "taxable object is soft drinks, waters and mineral waters containing added sugar, other sweetening matter or flavoured aromatic substances and other non-alcoholic beverages, as well as other drinks".
2. Supplement article 16, first paragraph, point 5 with the "f" section of the following: "(f)) which is used in the manufacture of the substances used in medicinal products and in the manufacture of veterinary medicinal products;".
3. in article 18: turn off the fifth part in the introductory part, the words "colza seed oil or";
adding to the fifth subparagraph of point 6 "d" section with the following: "(d)) If this part of the economic operators referred to in paragraph 4 shall ensure that this part of the introductory paragraph that fuel can be purchased through one of the points" a "," b "or" c "referred to the types of settlement, agricultural producers in the above fuel can also buy if its purchase of a prepaid or postpaid is carried out, and in this case, the funds from your account to the credit institution to the seller's account in a credit institution shall transfer the entity or business activity provider contract won the right to obtain from the manufacturer of agricultural production to fuel the seller funds paid. ";
express the sixth paragraph 2 by the following: "2.) this law, article 2 of the sixth paragraph of part 4 of the special permit (license) for the wholesale petroleum products, if the fuel is purchased from a merchant that has this law, article 2 of the sixth part referred to in paragraph 1 of the special permit (license) the authorized holder for operation with oil products, and it is delivered or disposed of the special permission (license) to the wholesale petroleum products specified for this purpose in particular declared fuel tank only a fifth of this article referred to agricultural producers. These rights apply to merchants who have at least five years valid special permit (license) for the wholesale of petroleum products and at least one in the special permission (license) to the specified oil product wholesale site for the fifth part of this article referred to in the introductory part, the implementation of the existing fuel oil tanks and pressure equipment complex tank is the relevant merchant's property. ";
Add to sixth with paragraph 3 by the following: "3) this law article 2 point 5 of the sixth part of this special permit (license) for the retail sale of petroleum products, if the fuel is purchased from a merchant that has this law, article 2 of the sixth part referred to in paragraph 1 of the special permit (license) the authorized holder for operation with oil products, and it is delivered or disposed of the special permission (license) for the retail sale of petroleum products specified for this purpose in particular declared fuel tank only the fifth part of this article agricultural products referred to in producers. "
4. Article 21: Express 4.3 part as follows: "(43) the importation of excise goods, including with a road vehicle that is not a commercial vehicle shall not be considered commercial in the fourth paragraph of this article, if it meets the following conditions: 1) it does not take place on a regular basis (not more than once in seven days);
2) excisable goods intended for natural persons for personal or family use. ";
Add to article 4.5 of part as follows: "(45) this article 4.3. requirements with regard to the fourth paragraph of this article that apply to the specific fuel natural person and certain road vehicle that is not a commercial vehicle."
5. Replace article 22, third paragraph and the introductory part of the fourth paragraph, the words "specific rates of duty" with the words "and the number at the rate of duty laid down pursuant to article 13 of this law, the terms".
6. Chapter VI supplement with 24.1 article as follows: "article 24.1. Tax calculation and collection of excise duty in the event of shortages If by moving the excise duty deferred tax payment mode from a Member State to the Republic of Latvia or through the territory of the Republic of Latvia, the Republic of Latvia, the shortfall is found (for example, izlaupījum, loss or loss), the State Revenue Service decides the tax calculation. If the calculated tax article 23 of this law, tenth part is not paid within the time limit set, the State revenue service to recover the non-contentious procedures. "
7. Article 25: adding to the twelfth part of the introductory paragraph after the words "submitted" with the words "or tax declaration added to list of approved";
to supplement the article with the fourteenth, fifteenth and sixteenth of the following wording: "(14) the warehouse keeper approved deferred payment of tax allowed to apply excise duty to them, are not covered by the Commission Regulation No 684/2009 the document set and conditions for the use of the computerised system, if these goods are: 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 (well) or 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.
(15) the authorized holder, which performs the fourteenth 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, stating that this article is referred to in part fourteenth excise goods meets one of the following conditions: 1) these goods are received in a tax warehouse in the Republic of Latvia;
2) these goods are exported from the Republic of Latvia to another Member State;
3) these goods are 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) these goods are received 20 of this law, the organizations referred to in article in another Member State.
(16) If on the fourteenth of this article in excise duty which move during the tax period in accordance with the fourteenth part of this article, within 15 days after the end of the tax period for the State revenue service is not provided in this article to the fifteenth paragraph of documents authorized holder pays tax under the statutory tax rate. If the relevant documents submitted after the deadline, but no later than three years after that date, the tax paid is transferred to the future tax payments, or at the written request of a taxable person shall within 30 days after receipt of the request. "
8. Supplement article 26 with 4.2 part as follows: "a natural person (42), except for article 21 of this law in the cases referred to in the third subparagraph, and the legal person in the Republic of Latvia are imported from another Member State or receives excise goods which, in that Member State are not taxable pursuant to the first and second part of the conditions of goods can be used in other accompanying document, if it is not possible to design in the fourth paragraph of this article, these documents."
9. transitional provisions: Supplement 2 of paragraph 62. subparagraph with the sentence the following wording: "in this case, the tax exemption shall also apply to natural gas, which is used for the purposes listed companies located in the economic activities of the dedicated area which has one Manager (industrial park).";
transitional provisions be supplemented with 66, 67 and 68 as follows: "66. Amendments to the annex to this law with regard to supplement annex with 4.10, 4.11, 5.7 and 5.8 shall enter into force on February 1, 2012.
67. The Person who the 2012 February 1 and also made after that date will take action with this law of annex 4.10, 4.11, 5.7 and 5.8 the products referred to in point, at the latest by 31 January 2012 to get this law, article 2 of the sixth part referred to in paragraph 1 of the special permit (license) holder of the Excise warehouse activity with petroleum products or if the products used in this law article 14, second paragraph, and article 18, first paragraph, the objectives the laws, on the order in which the individual oil products apply reduced rates of excise duty or exemptions from excise duty, specific inquiries about rights to buy those products.

68. The Person that the 2012 February 1 operates a annex 4.10 of this law, 4.11, 5.7 and 5.8. products referred to in the Phys. Invt own products in stock. In this case, the person counting the 2012 February 1 and 15 days of inventory (including counting days) by the State revenue service inventory list. "
10. Informative reference to European Union directives: turn off 2, 3 and 6;
Add to the informative reference to paragraph 12 of the following wording: "12) Council of 21 June 2011 directives no 64/2011/EU for tobacco products on the structure and rates of excise duty applied (codified version)."
11. Annex: Supplement to annex 4.10 and 4.11 subparagraph by the following: "4.10. heavy oils: metal processing substances, templates, oils, anti-corrosion oils, except oil in closed packaging of a capacity not exceeding 250 litres;
4.11. heavy oils: lubricating oil and other other oils, except oil in closed packaging of a capacity not exceeding 250 litre. ";
Supplement to annex 5.7 and 5.8 of the subparagraph as follows: "5.7. heavy oils: metal processing substances, templates, oils, anti-corrosion oils, except oil in closed packaging of a capacity not exceeding 250 litres;
5.8. heavy oils: lubricating oil and other other oils, except oil in closed packaging of a capacity not exceeding 250 litres. "
The law shall enter into force on January 1, 2012.
The law adopted by the Parliament in 2011 on 15 December.
The President a. Smith in 2011 December 29.