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/194040

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, no 2) follows: 1. Article 5: replace the third paragraph, the words "dual fuel" by the words "or dual-fuel";
replace the words "in part 3.1 electricity" with the word "electrolytic";
to complement the fourth paragraph after the word "natural" with the word "biogas".
2. in article 12, first paragraph: replace the paragraph, the number "1" with the number "1.45 2,18";
Replace paragraph 5 with the number "825" number "890".
3. in article 14: make the second paragraph as follows: "(2) the first subparagraph of this article 3, 4 and 5 referred to in paragraph petroleum products tax calculated at the rate of 1000 litres lat, 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 calculation at the rate of 1000 litres 15 Lats. ";
to make the third part of point 2 as follows: "2) tax calculated at the rate of lats, if absolute 80.7 alcoholic strength from 70 to 85% vol. of the total quantities of products;";
Supplement third with point 3 by the following: "3) tax calculated at the rate of lats, 37.7 If absolute alcoholic strength from 86 to 95% vol. from a total product quantity."
4. in article 18: supplement the fifth paragraph 6 by the following: "6) refunds are calculated on: (a)) of this law article 14, first paragraph, point 4, and the fourth part of the product referred to in paragraph 1 of this law, in article 14, paragraph 1 of the fourth part of the tax rates, b) of the Act 14 of the fourth subparagraph of article 2 of the products referred to in this law article 14 paragraph 2 of the fourth part of the rates of duty specified in.";
off the seventh part.
5. Add to article 20 of the fourth paragraph of the text by the following: ' article 14 of this law, the 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. "
6. Replace article 32 paragraph 1 of the sixth paragraph, the words "conditions" with the words "provide for the cases in which security is to be submitted and the conditions".
7. transitional provisions: replace 12.3 and 12.4 points, the words "the State Revenue Service Office that it registered as a taxable person" with the words "the State revenue service according to the taxpayer's place of registration";
transitional provisions be supplemented by 24, 25, 26 and 27 the following: "24. amendments of article 14, the third subparagraph of article 18 amendment to the fifth subparagraph of part of paragraph 6 supplement, amendment of article 18 of this law, the seventh part of the exclusion and Amendment 20 article in the fourth paragraph, shall enter into force on January 1, 2010.
25. in accordance with article 18 of this law, the seventh part of the Cabinet of Ministers issued in 2004 30 March Regulation No. 213 "arrangements refundable excise tax on fuel oil, they substitute products and components used as heating fuel" for 2009 are actually purchased and used the quantity of fuel oil to apply until 20 February 2010.
26. the new article 32 of this law, the sixth part of the provided for in paragraph 1, the provisions of the Cabinet of Ministers in entry into force, but no longer than up to 2010 January 1, apply to the Cabinet of Ministers of 30 august 2005 the rules no 638 "rules on excise tax guarantees alcoholic beverages, tobacco and petroleum products", in so far as they do not conflict with this Act.
Amendment 27 article 14, second paragraph shall enter into force on July 1, 2010. "
The law shall enter into force on July 1, 2009.
The Parliament adopted the law of 12 June 2009.
President Valdis Zatlers in Riga V. 30 June 2009 Editorial Note: the law shall enter into force by 1 July 2009.