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/202339

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) as follows: 1. Article 1: in the second part of paragraph 1, make the following : "1) excise goods, alcoholic beverages, tobacco products, petroleum products, soft drinks, coffee and natural gas;"
Replace in paragraph 3, the words "and of" with the words "transport movements and other activities in accordance with the law";
replace paragraphs 5 and 6, the words "importer, approved dealer, unverified dealer, the storekeeper in the Republic of Latvia or another Member State by the holder of the warehouse or the appointed pārsūtītājtirgotāj the taxpayer's representative" (fold) with the words "excise duty stamps the recipient" (the fold);
Replace paragraph 7, the word "storage" with the words "authorized";
make paragraph 8 by the following: ' 8) importer: the person applying the customs procedure of release for free circulation:-excise goods which were imported from the Republic of Latvia, which is not a foreign State, or of the territory referred to in article 2 of this law 3.1; ";
Replace paragraph 9, the word "storage" with the words "authorized";
Express 10, 11 and 12 of the following paragraph: "10) registered recipient – a person who is not authorized by the holder of the status, but who are eligible to receive liquor, tobacco or petroleum products from another Member State or from a registered consignor and approved warehouse keeper in the Republic of Latvia, applying the deferred tax payment;
11) temporarily registered consignee: person not authorized by the holder of the status, but who has the right to one specific action on a specific alcoholic beverages, tobacco products, or receive a lump sum of petroleum products from another Member State or from a registered consignor and approved warehouse keeper in the Republic of Latvia, applying the deferred tax payment;
12) pārsūtītājtirgotāj: a person who, in accordance with this law, article 10 and 26 from one Member State sends the excise goods to another Member State to a person not authorized by the holder of the registered consignee or temporarily registered consignee status; ";
turn off paragraph 13;
Add to part with such 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 under Council of 12 October 1992 Regulation (EEC) No 2913/92 establishing the Community Customs Code (Council Regulation No 2913/92) article 79, 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: 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, coffee and natural gas.";
Supplement to the third part of paragraph 5 by the following: "5) United Kingdom Akrotiri and Dhekelia Sovereign Base areas (business with these areas treated as transactions originating in or intended for Cyprus it).";
to supplement the 3.1 part with point 5 and 6 by the following: "5) the Republic of Finland on the åland Islands;
6) the United Kingdom of Great Britain and Northern Ireland and the French Republic on the Channel Islands. "
to make the fourth subparagraph by the following: "(4) of this Act, the conditions for the storage of excise duty deferred tax payment, transfer, shipping, receiving, production, handling, processing, packaging, blending, oil products excise duty stamps, special permissions (licenses) and security need not apply to excise goods imported to the customs territory of the community in temporary storage, in free zones or free warehouses or the Council Regulation No 2913/92, article 84, paragraph 1," a "referred to in the procedures or mode.";
turn off the fifth;
Express sixth 1, 2 and 3 as follows: 1) "authorized holder;
2) registered recipient for operation with alcoholic beverages, tobacco or petroleum products;
3) dispatch of a registered transaction with alcoholic beverages, tobacco or petroleum products; ";
to complement the sixth paragraph 6 by the following: "6) wholesale and retail sale, where the natural gas for use as fuel."
to make the seventh part 2 and 3 of the following paragraph: "2) other requirements authorized by the holder of the registered consignor and consignee registered activities;
3) importer, temporarily registered account and pārsūtītājtirgotāj for action; ".
3. turn off the fourth paragraph of article 5, the word "gas".
4. To supplement the law with article 6.1 as follows: "article 6.1. Taxable natural gas (1) taxable natural gas falling within CN codes 2711 11 00 and 2711 21 00. (2) the tax shall be applied to natural gas, which is used: 1) for purposes other than as motor fuel or heating fuel;
2) according this law, dual-article 5 3.1 parts;
3) mineralogical processes. "
5. Make 7, 8 and 9 of the article as follows: "article 7. Types of taxable taxable persons are: 1) the importer;
2) authorized holder in cases stipulated by law;
3) registered consignor, consignee, established temporary registered consignee or pārsūtītājtirgotāj in the cases stipulated by law;
4) a person who imports into the Republic of Latvia or receives from another Member State, the excise goods already released for free circulation in another Member State;
5) person who imported soft drinks, coffee or natural gas in the Republic of Latvia;
6) another person under this Act.
8. article. Authorized holder (1) authorized holders can take action on excise duty Excise warehouse, being subject to deferred taxation.
(2) the authorized holder records, registers and are responsible for any activity with excise duty Excise warehouse.
(3) excise duty, the Excise warehouse, the deferred tax payment. Until the excise duty is paid or they are exempt from the payment of tax under this Act, shall be submitted. A security is presented for soft drinks, coffee and natural gas.
(4) an Excise warehouse Only allowed: 1) excise goods production, processing and recycling;
2) excise goods packing;
3) mixing of oil products (including mixing with other substances), and of any other oil products activities, which they change their life, physical or chemical characteristics, and that the resulting product is taxable object;
4) excise goods storage, application of excise duty deferred tax payment;
5) other operations other than those referred to in this part 1, 2, 3 and 4, the application of excise duty deferred tax payment.
(5) in order to create and hold a tax warehouse, must be submitted to article 31 of this law in General.
9. article. Recipient name registered and temporarily registered in the recipient (1) registered recipient, and the recipient can temporarily registered in another Member State, the registered consignor from the Republic of Latvia and the authorized holder in the Republic of Latvia to receive excise goods being subject to any outstanding tax payment. Authorized in another Member State or registered in another Member State may be authorised by the shipper or the consignee temporarily registered in the register of the beneficiaries in the Republic of Latvia to order and receive the excise tax stamps, and in this case the trustee registered consignee or temporarily registered in the Republic of Latvia, the beneficiary is responsible for payment of the tax.
(2) a registered consignee and temporarily registered consignee is responsible for payment of the tax under this Act.
(3) a registered consignee and temporarily registered consignee do not have the right to store, send, or take other actions with the excise goods being subject to any outstanding tax payment.
(4) before the registered start receiving this Act is to be prescribed in article 31, the overall security. To temporarily register the recipient could take action on excise goods shall be submitted before this law, article 31 in the unrivaled security.
(5) a registered consignee and temporarily registered recipient lists, registers and is in charge of all excise goods it receives. "
6. To supplement the law with article 9.1 of the following: ' article 9.1. Registered consignor

(1) a registered consignor only allowed to send products subject to excise duty, being subject to the deferred tax payment when excise goods are released for free circulation.
(2) a registered consignor is responsible for payment of the tax under this Act.
(3) a registered consignor has the right to store or take other actions with the excise goods being subject to any outstanding tax payment.
(4) before the registered start up of dispatch must be submitted to article 31 of this law in General.
(5) the registered sender lists, registers and is in charge of all excise goods which are sent. "
7. Express article 10 the first paragraph by the following: "(1) the pārsūtītājtirgotāj of another Member State for the payment of the tax in the Republic of Latvia, and other requirements laid down in this law, the person responsible in accordance with article 26 of this law shall receive Republic of Latvia subject to excise duty from another Member State concerned pārsūtītājtirgotāj. Pārsūtītājtirgotāj of another Member State shall be responsible for payment of the tax in the Republic of Latvia, if the person receiving the products subject to excise duty in accordance with article 26 of this law, fails to pay a tax under this Act. "
8. Turn off the article 11.
9. in article 12: replace the first subparagraph of point 2 and 3, the number "40" by the number "45";
Replace paragraph 4 of the first paragraph "a" above the number "42" by the number "45".
10. Article 13: Supplement to article 1.1 part as follows: "(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 $48 for 1000 cigarettes. ';
make the third paragraph as follows: "(3) the cigarettes, with a length of more than 90 millimetres (not including filter or mouthpiece) but not exceeding 180 mm (not including filter or mouthpiece), the first part of this article (2)" a "States the rate is to be applied to double, but the calculated tax must not be less than 1.1 of this article in part tax double. Cigarettes, with a length of more than 180 millimetres (not including filter or mouthpiece), but not more than 270 millimetres (not including filter or mouthpiece), the first part of this article, paragraph 2 in point "a" rate is to be applied to triple, but the calculated tax must not be less than 1.1 of this article in part tax triple. Cigarettes, with a length of more than 270 millimetres (not including filter or mouthpiece), rate and lowest tax amount is determined by the above principle. "
11. in article 14: replace the third subparagraph of paragraph 1, the words "If the absolute" with the words "If the added absolute";
to make the third part of point 2 as follows: "2) tax calculated at the rate of $ if the added 80.7 absolute alcohol constitutes between 70 and 85% vol. (inclusive) of the total quantities of products;";
turn off the third part 3;
replace the fourth part in the introductory part, the words "the relevant oil products" with the words "the relevant";
replace the fourth subparagraph of paragraph 1, the words and figures "If the rape seed oil or biodiesel from 5 to 30% vol. (non-inclusive) of the total amount of petroleum products" with the words and figures "If the added rape seed oil or biodiesel from 5 to 30% vol. (non-inclusive) of the total quantities of products";
replace the fourth subparagraph and paragraph 2, the words "If the rape seed oil or biodiesel accounts for at least 30% vol. from the total amount of petroleum products with the words" and the number "If the added rape seed oil or biodiesel accounts for at least 30% vol. of the total quantities of products".
12. To supplement the law with article 9.4 as follows: "article 15.1. The tax rate for natural gas natural gas tax calculated at the following rates: 1) for use as fuels — about 1000 m3 15.6 lats;
2) for use as fuels — 70 Lats per 1000 m3.
13. Add to article 18, paragraph 2, the fifth subparagraph by the number and the word "100 litres" with the words "and provided that the first half of not more than 50 litres."
14. Article 20: make first and second subparagraph by the following: "(1) subject to the second and third parts of the conditions are exempt from the tax excise goods to be supplied: 1) diplomatic and consular representatives and missions of international organisations;
2) diplomatic and consular representations of diplomatic and consular agents, administrative and technical personnel of the persons referred to in this paragraph to the members of the family, if that person is not Latvian citizens or permanent residents. Administrative and technical staff and their family members — for the first four months of the goods supplied, from the date on which the Foreign Ministry has received notification of the arrival of the person concerned in the Republic of Latvia;
3) the international representation of the employees who are in the territory of the Republic of Latvia to diplomatic status, if that person is not Latvian citizens or permanent residents;
4) European Community institutions under the 8 April 1965 Protocol on the privileges and immunities of the Community (community E Protocol);
5) North Atlantic Treaty forces, except the Member State in which the tax is charged, the armed forces as well as civilian personnel for consumption that these armed forces spend, or the armed forces of the kitchen or cafeteria;
6) consumption in accordance with the agreements concluded with foreign States, non-Member States or international organizations, unless with respect to the exemption from value added tax the following contract is allowed or approved;
7) the United Kingdom armed forces stationed in Cyprus in accordance with the creation of the Republic of Cyprus of 16 august 1960 contract — the armed forces as well as civilian personnel for consumption that these armed forces spend, or the armed forces of the kitchen or cafeteria.
(2) the first paragraph of this article entities in the Republic of Latvia is entitled to excise duty from: 1) to the other Member States, they deferred the application of the tax payment, provided that the consignor of excisable goods used: (a) article 25 of this law) the ninth part of the documents, with the exception of the first paragraph of article 5 of the cases referred to in paragraph (b)), the document that established the Commission of 10 January 1996, Regulation (EC) No 31/96 on the excise duty exemption certificate (hereinafter referred to as Commission Regulation No 31/96) and the certifying that the excise goods are exempt from tax. Cabinet of Ministers shall lay down the procedures for the approval of the Commission Regulation No 31/96 of a certain document, and the order in which grant or revoke the right to use this document without approval;
2) Excise warehouses in Latvia, subject to the following conditions: (a) the consignor of excisable goods) used in the document that laid down in Commission Regulation No 31/96 and certifying that the excise goods are exempt from tax, b) excisable goods exporter draws up the source document according to the laws and regulations on the movement of excisable goods, c) for the purchase of excise duty are made in cashless payment, d) maximum fuel purchase duty free is 250 litres per month per vehicle registered in the Republic of Latvia to the first paragraph of this article, 1., 2., 3., 4. and 5. the subjects referred to in paragraph 1. ';
replace the third paragraph, the words ' Member States or other foreign representatives or organizations "with the word" entities ";
to make the fourth and fifth by the following: "(4) If the first paragraph of this article subjects located in the Republic of Latvia to acquire excisable goods in the Republic of Latvia, the tax refund in the Cabinet. Of this law article 14, first paragraph, of the products referred to in paragraph 1, in accordance with the laws and regulations on gasoline and diesel fuel conformity assessment corresponds to 95 brands of petrol, tax refunds calculated according to article 14 of this law, third subparagraph, point 1 of the specified tax rate. Of this law, article 14, paragraph 4, first subparagraph, and the fourth part of the product referred to in point 1 is repayable tax calculated according to this law, article 14 of the fourth part specified in paragraph 1, the tax rates. Tax on fuel during a maximum of 250 litres per month for each vehicle registered in the Republic of Latvia to the first paragraph of this article, 1., 2., 3., 4. and 5. the subjects referred to in paragraph 1.
(5) the tax is exempt From excise duty, in the first paragraph of this article subject is brought into the Republic of Latvia for the release for free circulation in accordance with the laws and customs of the foreign country, which is not a Member State, or of this law article 2 referred to in section 3.1, the territory, subject to the following conditions: 1) the consignor of excisable goods used in the document that laid down in Commission Regulation No 31/96 and certifying that the excise goods are exempt from tax;
2) on purchase of excise duty are made in cashless settlements;
3) maximum fuel purchase duty free is 250 liters per month for each vehicle registered in the Republic of Latvia to the first paragraph of this article, 1., 2., 3., 4. and entities referred to in paragraph 6, the word ".
15. in article 21:

replace the words "in part 2.1 of the tax warehouse holder" with the words "authorized holder or the registered consignor";
turn off the fourth and fifth paragraphs, the words "from the åland Islands or the Channel Islands";
replace the fourth subparagraph of paragraph 4 and 4.1 in the paragraph, the words "oil products (gasoline)" (fold) with the word "fuel" (fold).
16. Article 22: replace the numbers in the first paragraph and the words "14 and 15" with numbers and the word "14, 15 and 15.1";
to make the fourth parts 1, 2 and 3 as follows: "1) excise duty stamps the recipient in the previous calendar month, most often the maximum retail price, but not less than the retail price of cigarettes in the preceding calendar year, if the tax paid in excise duty stamps the recipient;
2) actual sales prices of cigarettes, but not less than the retail price of cigarettes in the preceding calendar year, if the tax payable by a person other than the excise duty stamps the recipient;
3) most popular retail price in the previous calendar year, if you can not identify this part 1 or 2 the price referred to in paragraph 1 or if the person in accordance with article 26 of this law in the Republic of Latvia from other Member States introduced into or receive cigarettes personal consumption. "
17. Make article 23 by the following: ' article 23. Tax evasion (1) an approved warehouse keeper or registered consignee tax tax period is one calendar month.
(2) the importer calculated tax on excise goods under a customs procedure is applied, release for free circulation, pay the State budget prior to the application of customs procedures customs authorities. Individual who imports excisable goods in the personal luggage in excess of this law, in article 21, the given quantity or value, before the excise tax paid on the free circulation of the goods.
(3) a registered consignor calculated tax on excise goods under a customs procedure is applied, release for free circulation, and the deferred payment of tax in accordance with this law, the provisions of article 25, shall pay the State budget in accordance with this law, article 25, third subparagraph, of the rules.
(4) the authorized holder during the tax period calculated on the excise tax on goods exported during the period of taxation from a tax warehouse, pay to the State budget within 15 days after the end of the tax period, except for those subject to excise duty calculated tax for which the deferred payment of tax in accordance with article 25 of this law.
(5) a registered consignee calculated tax on excise goods which it receives during the tax period, pay to the State budget within 15 days after the end of the tax period.
(6) a registered consignee temporarily calculated tax on excise goods which it receives, pays the State budget within the next five working days after the receipt of the excise duty.
(7) the natural or legal person in the Republic of Latvia are imported from another Member State or receives excise goods already released for free circulation or been released for consumption in another Member State, the calculated tax paid to the State budget within the next five working days after the excise goods 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 referred to in the third subparagraph. If the tax paid before the shipment of the products subject to excise duty from another Member State, it shall submit to the State revenue service for tax payment certificate.
(8) the authorized holder of the tax on the tax period of shortage of excisable goods (such as izlaupījum, loss, loss, with the exception of article 21 of this law, for the first, second and part of the shortfall referred to in 2.1) due to an Excise warehouse or moving the appropriate excise duty in accordance with article 25 of this law, the State budget within 15 days after the end of the tax period.
(9) the sender is registered in the Republic of Latvia on the identified shortfall of excisable goods (such as izlaupījum, loss, loss, with the exception of article 21 of this law, for the first, second and part of the shortfall referred to in 2.1), by moving the appropriate excise duty in accordance with article 25 of this law, the State budget of this law, article 25, third subparagraph, the time limits laid down in paragraph 1.
(10) other member authorized holder and registered exporter, which are imported into the Republic of Latvia to products subject to excise duty in accordance with article 25 of this law, the Republic of Latvia identified shortfall of excisable goods (such as izlaupījum, loss, loss, with the exception of article 21 of this law, for the first, second and part of the shortfall referred to in 2.1), by moving the appropriate excise duty to the Republic of Latvia or through the territory of the Republic of Latvia, shall pay the tax within four months from the beginning of the movement of excisable goods. The State revenue service, in cooperation with the competent authorities of other Member States, shall ensure that the payment of the tax is counted in the State budget of the Republic of Latvia.
(11) the authorized holder duty on excise goods that are consumed during the tax period the Excise warehouse (including presentations, exhibitions, tastings, except excise goods), paid to the State budget within 15 days after the end of the tax period.
(12) a Person who imported soft drinks, coffee or natural gas in the Republic of Latvia, with the exception of this law article 21, third paragraph, and point 3 of part IV of that event or occurrence to which the deferred payment of tax in accordance with this law, the provisions of article 25, shall pay the tax to the State budget: 1) in accordance with the second paragraph of this article, if soft drinks, coffee or natural gas imported in the Republic of Latvia from foreign that is not a Member State, or of the territory, which is mentioned in article 2 of the Act 3.1 part;
2) under the seventh paragraph of this article, if soft drinks, coffee or natural gas is imported from a Member State in the Republic of Latvia.
(13) for excise taxable goods marked with excise duty stamps, pay the tax before receiving the excise tax stamps corresponding to this law, article 27 of the sixth part or, in accordance with the second, third, fourth, fifth, sixth, seventh, eighth, ninth, eleventh or the 17th.
(14) If a taxable person of excise goods shall be marked with excise duty stamps, fails to pay tax in accordance with the thirteenth paragraph of this article, the terms of 180 days of excise stamps received, considered that excise goods are released for free circulation or released for consumption in the Republic of Latvia and the tax on the relevant excise goods under excise duty stamps received pay taxpayers who excise stamps is received. Importer and temporarily registered recipient who received the stamps, of excise duty tax due and payable no later than five working days after the above condition for accession. The tax does not pay excise duty on them, on which the taxable person is returned to the excise duties in accordance with this law, mark article 27.
(15) if the tax paid in accordance with this article, the fourteenth part according to received the excise tax, the taxable person to make this article the thirteenth, part case no longer paid in accordance with this article, the fourteenth part of the tax paid.
(16) the tax on waste oils falling within combined nomenclature headings 2710. goods, pay in accordance with the second, third, fourth, fifth, sixth, seventh, eighth, ninth, tenth or eleventh part.
(17) a Person issued a special permit (license) authorized the operation of the registered holder of the shipper or the recipient is registered for operation has lost power or been cancelled, the balance of the excise duty with the security, pay the tax to the State budget or tax exemption is applied for 45 days after the special permit (license) has lost power, or under the regulations for the movement of excisable goods is the entry into force of the decision of the special permission (license). A person who served in the special permit (license) authorized the operation of the holder has lost power or withdrawn, is not entitled to pay duty within the prescribed period, if using, in accordance with the security regulations for the movement of excise goods received permission to the relevant tax balances moved to another Excise warehouse, or distributes in the Republic of Latvia to another Excise warehouse, the Republic of Latvia or exported to non-Member States whether to the territory, which is mentioned in article 2 of the Act 3.1 part or destroyed.
(18) a Person under the customs regime or customs procedure (other than release for free circulation) in accordance with the laws and regulations in the field of customs, pay the tax as soon as the customs or tax debts.

(19) the authorized holder of the thirteenth part of this article in case you no longer pay tax on them with excise stamps marked excise goods for which this tax is paid in accordance with the fourth subparagraph of this article, if the specific excise duty stamps labelled products subject to excise duty are returned in the Excise warehouse and storage, as well as accounting is provided separately from the excise goods storage and tracking to which the deferred tax payment. "
18. Article 24: replace the first paragraph, the words "the storekeeper, an approved dealer or the taxpayer's representative" with the words "authorized holder and registered consignee";
Express 1.1 part as follows: "(11) approved in another Member State, the holder of a warehouse or another Member State, the registered consignor, pays the tax in accordance with article 23 of this law the tenth, the tax return is not filed."
replace the second paragraph, the word "storage" with the words "authorized".
19. To make article 25 the following: "article 25. The movement of excise goods, applying the deferred tax payment (1) the registered consignor deferred taxation of excise goods: 1) moves to the Excise warehouse of the Republic of Latvia;
2) move to the Excise warehouse of goods in another Member State;
3) delivered to the recipient or temporarily registered consignee registered in the Republic of Latvia or another Member State;
4) supplied in article 20 of this law such persons or bodies in another Member State;
5) moved further out of the Republic of Latvia abroad, which is not a Member State, or at the area which is referred to in article 2 of this law 3.1.
(2) a registered consignor, which carried out the first paragraph of this article, pay no tax, if using the ninth part of this article in the electronic administrative document referred to in the framework of the computerised system, the State revenue service is certified, or evidence that the excise goods meets one of the following conditions: 1) they have received a tax warehouse in the Republic of Latvia or another Member State;
2) they have received a registered consignee or consignee temporarily registered in the Republic of Latvia or another Member State;
3) they have received this law article 20 organizations in other Member States. In this case, the addition of this article ninth paragraph of electronic administrative document used in the document, certifying that the excise goods are exempt from tax. This document laid down in Commission Regulation No 31/96;
4) they are exported from the Republic of Latvia abroad, which is not a Member State, or at the area which is referred to in article 2 of this law 3.1.
(3) a registered consignor shall pay the tax under the statutory tax rate, if the State revenue service has not received assurances or evidence of the second part the conditions referred to in the following term: 1) within 15 days of the beginning of the movement, of excise goods which move only in the Republic of Latvia;
2) within the period of four months from 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).
(4) the authorized holder of the deferred taxation of excise goods: 1) from a tax warehouse in the Republic of Latvia: (a)) moved to the Excise warehouse of the Republic of Latvia, b) moves to the Excise warehouse of another Member State established in the supply to the recipient) or temporary registered consignee in the Republic of Latvia or another Member State delivers this law, d) referred to in article 20 of the individuals or entities in the territory of another Member State;
2) removed from the Excise warehouse for further removal from the Republic of Latvia abroad, which is not a Member State, or to a territory referred to in article 2 of this law 3.1.
(5) the authorized holder, which performs in the fourth paragraph of this article, such activities, do not pay the tax, if using the ninth part of this article in the electronic administrative document referred to in the framework of the computerised system, the State revenue service is certified, or evidence that the excise goods meets one of the following conditions: 1) they have received a tax warehouse in the Republic of Latvia or another Member State;
2) they have received a registered consignee or consignee temporarily registered in the Republic of Latvia or another Member State;
3) they have received this law article 20 organizations in other Member States. In this case, the addition of this article ninth paragraph of electronic administrative document used in the document, certifying that the excise goods are exempt from tax. This document laid down in Commission Regulation No 31/96;
4) they are exported from the Republic of Latvia abroad, which is not a Member State, or at the area which is referred to in article 2 of this law 3.1.
(6) the holder of an authorized payment of the tax pursuant to this statutory tax rate if the State revenue service has not received assurances or evidence that this article is referred to in the fifth subparagraph, the conditions in this period: 1) within 15 days after the end of the tax period, of excise goods which move only in the Republic of Latvia;
2) within the period of four months from 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).
(7) If in the second and fifth paragraphs of these conditions after the implementation deadline, but no later than three years from the start of the transfer, the transfer tax paid for the subsequent tax payments or refunded within 30 days after the taxpayer's written request received.
(8) a registered consignee or temporarily registered consignee receiving excise goods shall be substantiated by a report on the receipt of excise duty, which shall be submitted to the State revenue service, using a computerized system.
(9) in the first, second, fourth, fifth and eighth cases use documents of the European Commission on 24 July 2009. Regulation (EC) no 684/2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of products subject to excise duty deferred taxation (hereinafter referred to as Commission Regulation No 684/2009). The use of the computerised system for the conditions of Commission Regulation No 684/2009 the document set and control procedures, including the non-availability of the computerised system, as well as other conditions referred to in this article for the movement of excise goods made for the Cabinet of Ministers.
(10) the application of deferred taxation, outside computer systems can get the wine from the small wine producers in other Member States in accordance with the Commission on 24 April 2001, Regulation (EC) No 884/2001 laying down detailed rules of application concerning the documents accompanying the carriage of wine products and the records to be kept in the wine sector (hereinafter referred to as Commission Regulation No 884/2001), the specified conditions.
(11) the holder of an approved warehouse allowed deferred taxation applied to soft drinks, coffee and natural gas: 1) if the goods 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 (the Member States) or the 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.
(12) the authorized holder, which performs the eleventh part of this article, such activities, pay no tax if the State revenue service is submitted attesting that the soft drinks, coffee and natural gas 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.
(13) if soft drinks, coffee and natural gas, which moves during the tax period in accordance with this article the eleventh part, within fifteen days after the end of the tax period for the State revenue service is presented for the twelfth part of this article the following documents, in the approved warehousekeeper shall pay a tax under this 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. "
20. in article 26:

replace the words "in the name of the article placed in free circulation in the" with the words "released for consumption";
make the first part as follows: "(1) a natural person, 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 already released for consumption in another Member State, before the excise goods are dispatched from the Member State concerned shall submit to the State revenue service information and pay the tax or provide adequate security. If a Member State pārsūtītājtirgotāj has demanded payment of the tax certificate, the State revenue service performed for the taxable person concerned, it shall be issued after a tax on information are specified in the excise duty is paid in the Republic of Latvia. "
Add to article 1.1 part as follows: "(11) in the first subparagraph, in the case prescribed in the Republic of Latvia with imported excise stamps, of excise goods labelling, they must be marked with excise duty stamps at the time of importation in accordance with article 27 of the law.";
replace the words "the third subparagraph shall be released for free circulation" with the words "released for consumption";
Add to article 4.1 part as follows: "(41) without using the fourth paragraph of this article, certain documents in the Republic of Latvia you can get wine from the small wine producers in other Member States in accordance with Commission Regulation No 884/2001, the conditions you specify."
21. Article 27: off the third subparagraph and paragraph 3, the words "or subject to this law, article 2 of the conditions of the fourth part";
adding to the third subparagraph of paragraph 4 with the name and number, "or physical person in accordance with article 26 of this law, the Republic of Latvia are imported from another Member State or receives personal consumption. ';
to make a fifth by the following: "(5) the excise duty stamps receive: 1) importer;
2) approved warehouse keeper in the Republic of Latvia;
3) a person who, in accordance with article 26 of this law, the Republic of Latvia are imported from another Member State or receives the mark of the excise duty excise goods labelling;
4) registered recipient;
5) temporarily registered in the recipient;
6) registered consignor. ";
express the sixth part as follows: "(6) if the excise tax stamps, the taxpayer under this Act shall submit proof of payment, except for approved warehouse, the holder of the registered exporter, the registered recipient or recipient is temporarily registered or collateral for the amount of tax corresponding to the excise duty stamps issued. ';
replace the word "eighth turnover" with the words "circulation or assigned consumption";
turn off the eleventh part of third and fourth sentence;
replace the words "turnover in part 12.1" with the word "circulation or assigned consumption".
22. Article 29 to express a first and second subparagraph by the following: "(1) the excise tax stamps on cigarettes by the beneficiaries of feasible sets the maximum retail selling price and inform the tax administration, ordering the excise stamps. A person who, in accordance with article 26 of this law, the Republic of Latvia from other Member States introduced into or receive cigarettes personal consumption, excise duty order mark indicates the most popular retail price.
(2) the maximum retail selling price for cigarettes, does not determine which move in accordance with article 25 of this law. "
23. Article 30: make the second paragraph as follows: "(2) in determining the most popular retail price, are not taken into account its excise tax stamps, which during that period have been returned to the State revenue service, or destroyed in accordance with this Act.";
to make the fourth subparagraph by the following: "(4) in determining the most popular retail price, all excise duty stamps, the recipient of the maximum retail selling price, in LCY, of the 1000 expressed in cigarettes."
24. Article 32: replace the third subparagraph of paragraph 1, the words "relevant tax warehouse" with the words "the approved inventory";
Replace paragraph 2 of the third paragraph, the words "eighth" in words and "seventh part or when products subject to excise duty which have marked with excise stamps is filed, you receive an excise tax stamps in accordance with this law, article 27 of the sixth";
Add to article 4.1 part as follows: "(41) moving the products subject to excise duty in accordance with article 25 of this law, the coverage is valid in areas covered by this law, the provisions on the movement of products subject to excise duty from another Member State or to other Member States. ';
to supplement the article with the seventh subparagraph by the following: "(7) in order to ensure tax article 23 of this law, the eighteenth in the case referred to, the application of the excise goods customs regime or customs procedure (other than release for free circulation) in accordance with the laws and regulations in the field of customs, the Cabinet of Ministers: 1) provides for the cases where the guarantee is to be submitted, and the conditions in which the case of a taxable person can reduce the size of the guarantee;
2) determines the order in which you submit, manage and delete guarantees. "
25. Add to article 34, second subparagraph, after the words "to another Member State" by the words "or from another Member State to the Republic of Latvia".
26. the transitional provisions: replace the 12.1 point "petroleum products" (fold) with the words "oil or natural gas" (fold);
Express 1) (paragraph 12.1, "a" section as follows: "(a) a registered consignee");
Replace subparagraph 2 of paragraph 12.1, introductory paragraph, the word "thirteenth" with the word "fourteenth";
Express 2) (paragraph 12.1, "a" section as follows: "(a)) authorized holder";
Replace subparagraph 2 of paragraph 12.1 b in subparagraph the word "importer" with the words "importer and registered sender";
Replace subparagraph 2 of paragraph 12.1, "c", the words "in the taxpayer's representative, confirmed and unconfirmed trader" with the words "registered consignee and temporarily registered consignee";
Add to 12.1 points to paragraph 3 by the following: "3), the holder of the approved warehouse the Excise warehouse in inventory of alcoholic beverages and tobacco products in inventory, if the excise duty tax paid in accordance with article 23 of this law the thirteenth part and are returned the corresponding Excise warehouse, provided that, in the light of article 23 of this law, the nineteenth storage, as well as accounting is provided separately from the excise goods storage and tracking to which the deferred tax payment. ";
Replace paragraph 26 in the number and the word "January 1" with a number and the word "1 April";
transitional provisions be supplemented with 28, 29 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41 and 42 in the following wording: "28.1 April 2010 the force loses the special permissions (licenses) and the General security of the excise duty licence payer's representative action and global security certificate the importing operation.
29. special permission (license) to the approved merchant transaction that are not re-registered in the transitional provisions in paragraph 30 and 31 in the order until 31 March 2010, the lapse in the 2010 April 1.
30. The merchant that issued a special permit (license) for the operation of the approved merchant with coffee or soft drinks, during the period from February 1, 2010 until 28 February 2010. we are entitled to submit an application to that special permission (license) for the renewal of the special permission (license) approved a tax warehouse holder for operation with the relevant types of excise goods without paying duty.
31. The operator who issued a special permit (license) for the operation of the approved merchant with alcoholic beverages, tobacco or petroleum products during the period from February 1, 2010 until 28 February 2010. we are entitled to submit an application to that special permission (license) for the renewal of the special permission (license) for the operation of the beneficiaries registered with the relevant types of excise goods without paying duty.
32. The merchant that issued a special permit (license) holder of the Excise warehouse activity with alcoholic beverages, tobacco or petroleum products during the period from February 1, 2010 until 28 February 2010. we are entitled to submit an application for special permit (license) for the operation of the dispatch is registered with the relevant types of excise goods without paying duty.
33. special permission (license) holder of the Excise warehouse activity, issued up to 31 March 2010 is valid approved tax warehouse holder for operation with the relevant tax forms without re-registration.
34. Until 31 March 2010. global security issued to the licence holder of the Excise warehouse shall be valid for the operation of the approved warehousekeeper excise duty for operation with the relevant excise goods until their expiry date, but not longer than until 1 October 2010.

35. Until 31 March 2010. global security issued to a licence for the operation of the approved merchant is valid for the requested operation established by the relevant excise goods until their expiry date, but not longer than until 1 October 2010.
36. Up to 31 March 2010. a unique security issued certificates are valid until their expiry date.
37. During the period from 1 February 2010 to 31 March 2010. an amendment to this law, article 2 of the sixth part 1, 2 and 3 and the seventh subparagraph of paragraph 2 and in paragraph 3 in respect of the approved warehousekeeper, the registered consignee and consignor of registered are applicable to the realization of the transition to the requirements of this law, the relevant special permits (licences) and ensure their validity from 1 April 2010.
38. In order to accomplish the transition to this law, the requirements for electronic administrative document the use of computerised systems, applying the deferred tax payment according to article 25 of this law, alcoholic beverages, tobacco and petroleum products move, launched by 2010 through December 31, you can use the documents of the European Commission of 11 September 1992 in Regulation (EC) no 2719/92 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty (hereinafter referred to as Commission Regulation No 2719/92). Commission Regulation No 2719/92 is also used in certain documents in the case of excise duty in the Member State of dispatch shall continue to use such documents to the 2010 December 31, alcoholic beverages, tobacco and petroleum products for shipping, applying the deferred tax payment.
39. The transitional provisions referred to in paragraph 38 of document circulation shall be carried out in accordance with the Cabinet of Ministers of 30 March 2004, the Regulation No. 215 "the excise accompanying document and control procedures". To ensure that the transitional provisions of paragraph 38, Cabinet of Ministers of 30 March 2004, the Regulation No. 215 "the excise accompanying document circulation and control arrangements" apply until 1 May 2011.
40. The amendments to this law, article 12, first paragraph, point 2 and 3 in respect of the number "40" to the number "45" and 4 "a" in regard to the number "42" to the number "45" shall enter into force on February 1, 2010.
41. Amendments to this law, article 1 and 2, 7, 8 and 9 of the new version of the article, with the addition of article 9.1, article 10, first paragraph, the expression of a new version of article 11 exclusion, 20 and article 21, article 22 of the fourth part 1, 2 and 3 of the new version of article 23 of the new version of article 24, article 25 of the new version, 26. , 27, 29, 30 and 32, article 12.1 of the transitional provisions in paragraph 1. ' a ') (point and point 2 of paragraph 12.1, "a" the expression of the new final subparagraph, point 2 of section 12.1, "b" and "c" section and additions to the transitional provisions of paragraph 12.1, subparagraph 3 shall enter into force on April 1, 2010.
42. Amendments to this law, article 1, paragraph 1, second subparagraph of the new version of article 2, the second subparagraph of article 2, the natural gas, part of the sixth Supplement to paragraph 6, article 5, fourth paragraph, complementarity with article 6.1 paragraph 5 of article 7 of the natural gas, the third paragraph of article 8 of the natural gas, with the addition of article 22 article 15.1 of the first part of article 23 of the twelfth, natural gas 25. Article eleventh twelfth and thirteenth, part of the natural gas, the transitional provisions of paragraph 12.1 of natural gas comes into force on May 1, 2010. "
27. Add to the informative reference to directives of the European Union with paragraph 10 by the following: ' 10) Council of 16 December 2008. Directive 2008/118/EC concerning excise duties the General arrangements, and repealing Directive 92/12/EEC. "
The law shall enter into force on January 1, 2010.
The law adopted by the Parliament in 2009 on 1 December.
President Valdis Zatlers in Riga V 2009 December 21