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/229223

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.) the following amendments: 1. Add to article 2, the second part of the sentence by the following: ' article 2 of this law, the sixth and the seventh part, 8, 20, 25, 26, 27, 31 and article 32 shall not apply to transactions with the supplements, which contain alcohol and which shall be recorded, distributed, marketed, designed and delivered in accordance with the laws and regulations on minimum safety and labelling requirements for dietary supplements and dietary supplements registration procedures. "
2. Supplement article 3 to the seventh paragraph as follows: "(7) the cabinet shall determine the order in which the spirits used in the manufacture of food supplements, which are recorded, distributed, marketed, designed and delivered in accordance with the laws and regulations on minimum safety and labelling requirements for dietary supplements and dietary supplements registration procedures."
3. Turn off the article 2.1.
4. Supplement article 6, first subparagraph, after the words "and other non-alcoholic beverages" with the words "which do not comply with this law the definition of spirit drinks".
5. in article 6.1: make the second paragraph as follows: "(2) the Cabinet of Ministers established the duty shall be that natural gas: 1) is used for purposes other than as motor fuel or heating fuel;
2) uses two ways according to article 5 of this law, the conditions referred to in 3.1;
3) uses a mineralogical processes that meet approved the European Parliament and of the Council of 20 December 2006, Regulation (EC) No 1893/2006 establishing the NACE Rev. 2. statistical classification of economic activities, as well as amending Council Regulation (EC) No 3037/90 and certain EC regulations on specific statistical domains (hereinafter Regulation No 1893/2006), in the subsection "non-metallic minerals" NACE classification code specified. ";
to supplement the article with the third part as follows: "(3) the second paragraph of this article, paragraph 1 also applies to natural gas, which is natural gas transmission, storage and distribution system operator used in the natural gas supply system technological needs."
6. Replace the first part of article 12, paragraph 5 of the number and the word "late" with the 890 the number and the word "940 lats."
7. Article 13: replace paragraph 1 of the first paragraph, the number "24" with the number "32";
make the first part of paragraph 2 as follows: "2): (a) cigarettes) $32 for 1000 cigarettes, b) 33 percent of the maximum retail selling price;"
replace the first subparagraph of paragraph 3 "a" and "b" above the number "29" with the number "43";
replace the part number "1.1 48" with "64".
8. in article 14: replace the first subparagraph of paragraph 1, the number "269" with the number "289";
Replace paragraph 2 of the first paragraph, the number "300" with the number "320";
replace the third paragraph of the introductory paragraph, the number "with" the number "86,7 80.7".
9. Replace, in paragraph 1 of article 15.1 number and the word "late" with the number 15.6 and the word "12 lat".
10. in article 16: Add to the first paragraph of point 4.1 of the following wording: "41) nutritional supplements, which contain alcohol and which shall be recorded, distributed, marketed, designed and delivered in accordance with the laws and regulations on minimum safety and labelling requirements for dietary supplements and dietary supplements registration procedures, if the absolute alcohol content not exceeding 80 ml packaging. ';
Add to paragraph 5 of the first paragraph of the section "e" in brackets after the words "beverages" with the words and figures "and alcohol-containing products falling within combined nomenclature 2106.3302. the position and";
Supplement fifth subparagraph following the words "the first paragraph" with the number "4.1".
11. Article 18: express the following fifth subparagraph of introductory wording: "(5) cabinet order is exempt from the tax on diesel (gas oil) and fuel oil (gas oil), which, in accordance with the provisions of this law are added to rape seed oil or canola seed oil derived biodiesel and used for the manufacture of agricultural production, agricultural land, as well as the forest or swamp land that cultivate cranberries or blueberries and the land under ponds of fish processing, provided the minimum revenue from agricultural production, but for fish ponds, proceeds from the sales of aquaculture products in the last financial year in a closed (not including State and received the support of the European Union) from one hectare and is applied in this part 1, 3, 4, 5 and 6, as well as those conditions are fulfilled at least one of these 2 conditions listed in :”;
make the fifth subparagraph of paragraph 2 subparagraph "a" the following: "(a)) agricultural land, which are declared and approved the single area payments in accordance with the laws of the State of the European Union and the granting of aid to agriculture direct aid schemes, except for agricultural land, producing the īscirtmet atvasāj of the species as Aspen (Populus spp.), willow (Salix spp.), baltalksn (Moose in incan), klūdziņpros (Panicum virgata) or miežubrāl (phalaris l. arundinace) and if the producers of agricultural production is registered in the agricultural data center as the primary producer of animal feed, on permanent meadows, pasture or arable land to permanent grassland in the farm the land; ";
Add to paragraph 2, the fifth subparagraph of point "c" by the following: "(c)) under low fish pond where fish are grown not less than 20 hectares in area, applying a coefficient to the breeding cycle of the land applied for each hectare of fish ponds, land if the aquaculture production business is recognised in accordance with the legislation on veterinary requirements for aquaculture animals and aquaculture animal accommodation is registered agricultural data centre";
make the fifth subparagraph of paragraph 3 as follows: "3) in one financial year (from July 1 for the year to next June 30) (economic) expense up to 100 litres of the introductory part of this paragraph for each fuel mentioned in this part, paragraph 2 of the agricultural products referred to in support of the declared by the manufacturer and approved per hectare of agricultural land, as well as the forest or swamp land that cultivated hectares of cranberries or blueberries hectares of land or fish ponds; ";
Express 6.1 part as follows: "(61) by Cabinet in accordance with the procedure laid down in this article reflects the fifth fuel quantity referred to in the introductory part, and tax paid, in this case the producers of agricultural production, the rural support service finds and inform the State revenue service, manufacturer of agricultural products for the financial year in question: 1) the difference between the area declared and to support aid to the area or approved the exemption applied, a forest or swamp land or area that cultivated cranberries or blueberries, or earth ground fish pond area exceeds 10 per cent;
2 the area of over papuvj) 30 percent of the total agricultural land eligible for the single payment area and which has been logged in a single area payment in accordance with the laws of the State of the European Union and the granting of aid to agriculture direct aid scheme;
3) cancel the decision in the current financial year assigned to in the fifth subparagraph of this article, the amount of fuel. "
Express 6.2 parts 1 and 2 in the following wording: "1) fifth subparagraph of this article referred to in the introductory part, the maximum total quantity of fuel for which exemption applies and which is used in the production of agricultural produce, agricultural land, as well as the forest or swamp land that cultivate cranberries or blueberries, or land under ponds of fish processing, as well as the order in which the calculated reduced exempt fuel quantity per hectare If the total of this article referred to in the fifth paragraph of the introductory part of the fuel quantity in the financial year exceeds the maximum quantity;
2) fish farming cycle, the application of the coefficient; ";
Supplement 6.2 parts paragraph 5 with the words "and under the inspection of low fish ponds";
to supplement the article with the 6.3 part as follows: "If this article (63) in the fifth subparagraph of the introductory paragraph that fuel is not used for the objectives and the field support service in this case is cancelled by a decision given in the amount of fuel in the current financial year, the rural support service to the fifth subparagraph of this article referred to in the introductory part to fuel the next financial year are granted."
12. Supplement article 23 with twenty-first part of the following:

"(21) a Person tax on food supplements with absolute alcohol content above 80 millilitres in packaging, which shall be recorded, distributed, marketed, designed and delivered in accordance with the laws and regulations on minimum safety and labelling requirements for dietary supplements and dietary supplements registration, pay the State budget: 1) in accordance with the second paragraph of this article, if these nutritional supplements are imported from foreign countries in the Republic of Latvia, which is not a Member State, or of the territory which is mentioned in article 2 of the Act 3.1 part;
2) not later than the next five working days after the arrival of the food supplements or receipt in the Republic of Latvia, or before the dispatch of products subject to excise duty from another Member State, with the exception of article 21 of this law the case referred to in the third subparagraph;
3) 15 days after the end of the tax period if these nutritional supplements are manufactured in the Republic of Latvia. "
13. Article 27: adding to third with 1.1 as follows: ' 11) tobacco products, in accordance with the laws and regulations in the field of customs, duty-free trade marketed shops; "
Supplement 12.1 subparagraph following the words ' of this article "with the words" in the eighth and ninth.
14. Add to article 33 to the twenty first subparagraph as follows: "If the controlling authorities (21), finds that the fifth subparagraph of article 18 of that fuel a person does not use the defined objectives, the rural support service repealed a decision that awarded the fuel quantity in the current financial year."
15. transitional provisions: off 52 and 53;
transitional provisions be supplemented with 55, 56, 57, 58, 59, 60, 61, 62, 63, 64 and 65. point as follows: "55. This law, in article 13, first paragraph, point 1 of the set tax rate (32 dollars, about 1000 cigars or cigarillos) cigars and cigarillos apply on 1 January 2018.
56. According to the date on which the transitional provisions of this law shall apply to paragraph 55 of this law, in article 13, first paragraph, point 1 the tax rate specified in the cigars and cigarillos, cigars and cigarillos taxed: 1) until June 30, 2011-24 lats for 1000 cigars or cigarillos;
2) from July 1, 2011 to 31 December 2013 — 26 of 1000 lats, cigars or cigarillos;
3) from 2014 to 2015 1 January 31 December — 28 lats for 1000 cigars or cigarillos;
4) from 2016 2017 1 January to 31 December — 30 lat of 1000 cigars or cigarillos.
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 ($ 32 for 1000 cigarettes) and article 13 of this law in part 1.1, a minimum level of taxation on cigarettes (64 dollars, about 1000 cigarettes) apply on 1 January 2018.
58. According to the date of this law, the transitional provisions of paragraph 57 of this Act apply to the article 13, first paragraph, point 2 the specific duty on cigarettes and article 13 of this law in part 1.1, a minimum level of taxation on cigarettes, taxed cigarettes: 1) until June 30, 2011 — 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 $48 for 1000 cigarettes : a) 22.5 lats for 1000 cigarettes, 34.5 percent of maximum) b retail price;
2) from July 1, 2011 to 31 December 2013, 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 52 dollars for 1000 cigarettes: a) 25 lats for 1000 cigarettes, b) 34 per cent of the maximum retail selling price;
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 the $56 per 1000 cigarettes: a) the ISR for 1000 cigarettes, 33.5 percent of maximum) b retail price;
4) from 2016 2017 1 January to 31 December, summing the values derived from application of the "a" and "b" referred to the tax rates, but the calculated tax must not be less than 60 dollars per 1000 cigarettes: a) 30 LVL for 1000 cigarettes, b) 33 percent of maximum retail price.
59. This law, in article 13, first paragraph, point 3 a States duty finely cut tobacco cigarette winding (43 dollars, about 1000 g tobacco) and "b" States tax other smoking tobacco ($ 43 for 1000 g tobacco) apply on 1 January 2018.
60. According to the date on which the transitional provisions of this law shall apply to paragraph 59 of this law article 13, paragraph 3, first subparagraph "a" States the tax fine cut tobacco and cigarette roll "(b)" States tax other smoking tobacco, fine cut tobacco cigarette wound and other smoking tobacco are subject to tax: 1) until June 30, 2011-29 dollars, about 1000 grams of tobacco;
2) from July 1, 2011 to 31 December 2013-34 dollars, about 1000 grams of tobacco;
3) from 2014 to 2017 January 1 December 31 — 39 lat 1000 grams of tobacco.
61. In respect of this law 6.1 and article 15.1 of article shall enter into force on July 1, 2011.
62. From 1 July 2011 to 31 December 2013 the Cabinet established with natural gas, duty shall be used: 1) cover agricultural land area (greenhouse) and industrial poultry facilities (barn) and hatchery heating;
2) industrial production and primary agricultural raw materials (corresponding to the respective approved Regulation No 1893/2006 of the NACE classification codes) for the operation of technological equipment and technology needed to ensure that the climate of industrial and agricultural raw materials-processing facilities.
63. Amendments 12 and 14 of this law, in article shall enter into force on 1 June 2011.
64. The Cabinet of Ministers until 10 May 2011 manages this law article 18 in the fifth, in part 6.1 and 6.2 provisions.
65. The Cabinet of Ministers until 2011 to September 1 issue this law article 3 the seventh and fifth paragraphs of article 16 laid down in the rules. Until the new Cabinet after the date of entry into force of the provisions, but not longer than until 1 September 2011 to apply to the Cabinet of Ministers of 25 March 2004, Regulation No 170 of the "procedure for certain alcoholic beverages excise tax exemption" to the extent they do not conflict with this Act. "
The law shall enter into force on 1 May 2011.
The Parliament adopted the law in 2011 on April 14.
President Valdis Zatlers in Riga V 2011 April 27.