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/208919

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.) the following amendments: 1. in article 2: express the second subparagraph by the following: "(2) article 8 of this law, the fifth, article 20 of the second subparagraph of paragraph 1," a ", article 25 of the first, second, third, fourth, fifth, sixth, seventh, eighth, ninth and tenth, 26, 31 and article 32 shall not apply to transactions with soft drinks and coffee. Article 2 of this law, the sixth and the seventh part, article 8, article 20, paragraph 1, second subparagraph "a" section, 25, 26, 31 and article 32 shall not apply to transactions with natural gas. ";
turn off the sixth paragraph 6;
to supplement the article with the 7.1 part as follows: "(71) Cabinet of Ministers shall lay down the procedures for the movement of natural gas."
2. Express chapter II, article 6.1 as follows: "article 6.1. Taxable natural gas (1) a taxable supply to final customers in the natural gas falling within CN codes 2711 11 00 and 2711 21 00, except in the cases provided by law.
(2) the Cabinet of Ministers established the tax shall be applied to natural gas, which: 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 laid down;
4) natural gas transmission, storage and distribution system operator used in the natural gas supply system technological needs;
5) used agricultural land cover area (greenhouses) heating;
6) used in the production of electricity, including combined installations producing electricity and heat;
7) used in industrial production (which meets the 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 production. "
3. Replace article 8 the third paragraph, the words "coffee and natural gas" by the words "and coffee".
4. in article 18: express the fifth and sixth the following: "(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 a producer of agricultural production used on agricultural land, as well as the forest or swamp land that cultivate cranberries or blueberries If these parts 1, 3, 4, 5 and 6, as well as those conditions met at least one of these parts in paragraph 2, the following conditions: 1) manufacturer of agricultural production and economic activities is registered as a taxable person;
2) manufacturer of agricultural production process accordingly: (a) agricultural land) that are declared 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 support schemes and independent meadows, pasture or arable land in the back of the permanent grass, if laws and minimum density of cattle per hectare aid declared, b) forest or swamp land where cranberries or blueberries cultivated and which is the property of the manufacturer of agricultural production or use;
3) in one financial year (from July 1 for the year to next June 30) (economic) expense 100 litre referred to in the introductory part of this part of the fuel for this part, each referred to in paragraph 2 of the agricultural producers support the declared hectares of agricultural land, as well as the forest or swamp land that cultivated hectares of cranberries or blueberries;
in this introductory part 4) that the fuel was purchased for the financial year in question from the merchant that has: (a)) of 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, (b)) this law, article 2 of the sixth part 4 or 5 in paragraph special permit (license) for operation with oil products from the relevant special permit (license) specified for this purpose in particular declared fuel tanks;
5) merchant who has this law, article 2 of the sixth part 1 or paragraph 4 of this special permit (license) for operation with oil products, presented in the justification documents for transactions or transactions with the fuel (fuel source documents), and the merchant, which is this law, article 2 of the sixth part referred to in paragraph 5 of the special permit (license) for operation with oil products, the cash register checks amounts separately. The amount due shall be calculated from the evaluation of the transaction in cash along with taxes, minus the transaction calculated the amount of the excise duty;
6) this part of the introductory paragraph of that fuel was purchased, using one of the following payment types: (a)) cash transferred from agricultural producers account for a credit institution to a seller account credit (cash settlement), b) manufacturer of agricultural production used a payment card (credit cards, debit cards and other similar cards) which are regarded as a means of payment in accordance with the law of credit institutions and owned agricultural manufacturer, c) made a cash contribution to the fuel vendor account in a credit institution If the settlement is carried out by the agricultural producers – physical person.
(6) in the fifth subparagraph of this article referred to in the introductory part of the fuel is entitled to deliver or enforce a merchant that has: 1) 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 — only the fifth this article referred to agricultural producers and economic operators, which is this law, article 2 of the sixth part 4 or 5 in paragraph special permit (license) for operation with oil products , click the appropriate special permission (license) the specified the particular purpose declared fuel tank;
2) this law article 2 of the sixth part 4 or 5 in paragraph special permit (license) for operation with oil 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 in the special permission (license) specified for this purpose in particular declared fuel tank only a fifth of this article referred to agricultural producers. "
to supplement the article with 6.1 and 6.2 part as follows: "(61) if the rural support service check reveals that the financial year in question the difference between agricultural producers support the area declared and the area determined to support or apply for an exemption to the forest — or swamp land, and the area cultivated in cranberries or blueberries, exceeds 10 percent, it's not appropriate for the area and wrongly calculated the fifth subparagraph of this article referred to in the introductory part of the acquisition of fuel quantity shall inform the State revenue service. By cabinet order subject to unreasonable calculates basic purchased the fifth part of this article referred to in the introductory part of the quantity of fuel, and the tax in this case pay the producers of agricultural production.
(62) the Cabinet of Ministers issued the provisions on excise duty exemption application that this article is referred to in the fifth paragraph of the introductory part of the fuel, by providing for: 1) maximum agricultural land area in hectares, as well as the forest or swamp land in hectares, which cultivated the cranberries or blueberries and processing of tax exempt this article referred to in the fifth paragraph of the introductory part of the fuel, and the order in which tax exemption for the calculation of the reduced area of land If it goes beyond the Cabinet fixed maximum area in hectares;
2) order in which the calculated reduction in the fifth subparagraph of this article that the fuel quantity in the case of acquisition when the tax exemption for the calculation of the reduced area of land, if it exceeds the maximum of the Cabinet of Ministers of land in hectares;
3) in the fifth subparagraph of this article, these fuel supply and marketing conditions;
4) order in which the fifth subparagraph of this article, paragraph 4, the persons providing the information and the updating of the field support service in the single database for a particular manufacturer of agricultural production to the fifth subparagraph of this article referred to in the introductory part of the fuel tax exemption, and its quantity;

5) procedures for rural support service of agricultural land, as well as the forest or swamp ground test, which cultivated the cranberries or blueberries. "
5. Supplement article 22 with the sixth subparagraph by the following: "(6) the tax calculation for natural gas in the Cabinet."
6. in article 23: replace the twelfth paragraph, the words "coffee or natural gas" by the words "or coffee";
to supplement the article with the twentieth part as follows: "(20) tax on natural gas tax period is one calendar month. Tax on natural gas pays the State budget within 15 days after the end of the tax period. "
7. Express article 24, first paragraph as follows: "(1) the tax return for the tax period authorized holder and registered holder shall submit to the State revenue service within 15 days after the end of the tax period. Article 23 of this law, the seventh case referred to when the tax payment before dispatch products subject to excise duty from another Member State, the Declaration shall be submitted not later than five working days after the receipt of the excise duty in the Republic of Latvia. Taxable in the tax declaration submitted for the natural gas to the State revenue service within 15 days after the end of the tax period. Other taxable persons tax return shall be submitted not later than five working days after the applicable statutory tax this payment term. Importers who paid the tax in accordance with article 23 of this law the second part, the tax return is not filed. "
8. Article 25: replace the third subparagraph in paragraph 1, the word "start" with the words "early days";
replace the third paragraph (2) and paragraph (2) of the sixth paragraph, the words "within the period of four months from the beginning of the movement" with the words "four calendar months from the commencement of the movement";
replace the introductory part of the eleventh, twelfth and thirteenth in the introductory part of the introductory part, the words ' coffee and natural gas "(fold) with the words" and coffee "(fold).
9. Replace article 32 in the second part of the numbers and the words "in article 13 or article 14, first paragraph" with the figures and the words "in article 13 or 14".
10. Express article 33 twelfth and thirteenth part as follows: "(1) a taxable person and this law, article 18, paragraph 4 of part v of the said person is prohibited to realize, deliver or transfer the products subject to excise duty, the tax exemption or relief under this Act, a person who is not entitled to receive them.
(13) in the event of failure to comply with the twelfth part of this article, the excise duty paid in tax and penalties in accordance with the procedure laid down in this article. Tax 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. "
11. transitional provisions: replace the words "paragraph 12.1, petroleum products or natural gas" (fold) with the words "petroleum products" (fold);
make 42 as follows: "42. Amendments to this law, article 1, paragraph 1, of the second part of the expression of the new wording of article 5, fourth paragraph, paragraph 5 of article 7 of the law on natural gas, refilling with 15.1 article, as well as article 22, first paragraph shall enter into force on July 1, 2010.";
transitional provisions be supplemented with 43, 44, 45 and 46 as follows: "43. amendments in respect of article 2 of this law with the addition of part law Supplement 7.1 to 6.1 article, article 22 of the sixth Supplement and supplement article 23 with the twentieth part shall enter into force on July 1, 2010.
44. The amendments to this law, in article 18 and 33 come into force July 1, 2010.
45. To 1 July 2010 to implement the transition to this law, the requirements for tax exemption application to agricultural producers and agricultural producers to submit the support application for grant of purchase limit this law article 18 referred to in the fifth paragraph of the introductory part of the fuel tax exemption is applied, the Cabinet of Ministers until 1 May 2010 does this law article 18 in the fifth 6.1 and 6.2, the rules laid down in parts.
46. in accordance with article 18 of this law the sixth Cabinet of Ministers issued 2007 august 7, Regulation No 528 "order in which agricultural producers refunded excise duty on diesel fuel (gas) and diesel (gas oil), which is connected to the rape seed oil or canola seed oil derived biodiesel" apply until 15 august 2010 for diesel (gas oil) [including diesel (gas oil), which, in accordance with the provisions of this law are added to rape seed oil or canola seed oil derived biodiesel] that's purchased in 2010 to 30 June 2010 and the year of payment to 15 July, if demand for the tax refund filed up to 15 July 2010. "
The law shall enter into force on 1 May 2010.
The Parliament adopted the law in 2010 on April 22.
President Valdis Zatlers in Riga V 2010 April 29