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, 3 no no) the following amendments: 1. Add to article 8, paragraph 3 of the fourth subparagraph following the words "apply the normal process" with the words "or of the customs procedure-inward processing" and after the words "ordinary" after processing with the words-"or customs procedures-inward processing". 2. in article 14: replace the first subparagraph of paragraph 1, the number "209" with the number "228"; Replace paragraph 2 of the first paragraph, the number "294" with the number "297"; replace the first paragraph 3, 4 and 6 "178" with the number "193"; replace the third subparagraph in point 1 "199" with the number "217"; to make the third part of point 2 as follows: "2) if the first paragraph of this article, paragraph 1, the products mentioned in the Excise warehouse in Latvia have added ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.), for the products concerned (about 1000 litres) of the first subparagraph of paragraph 1 the prescribed rate shall be reduced on a pro rata basis according to the absolute ethyl alcohol, if absolute alcoholic strength from 70 to 95% vol. from the total quantity of the products. '; replace the fourth subparagraph of paragraph 1 the figure "170" with the number "184"; replace the fourth subparagraph of paragraph 2, the figure "125" with the number "136". 3. in article 17: put the name of the article as follows: "tax exemptions and incentives for tobacco products"; to supplement the article with the second part as follows: "(2) the duty drawback for destroyed or processed tobacco products pursuant to article 27 of this law."; believe the current text of the first part of the article. 4. Supplement article 19 with the third subparagraph by the following: "(3) is exempt from the tax soft drinks and coffee, which destroyed the mandated State revenue service officials presence." 5. Article 23: replace the second sentence of paragraph 13, the words "for disposal" entered into with the words "released for free circulation; to supplement the article with the seventeenth of the following wording: "(17) a Person issued a special permit (license) for the operation of the warehouse keeper approved dealer or representative of the taxable transaction is lost or withdrawn, the effect on 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) for the operation of the warehouse keeper 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 or destroyed. " 6. in article 26: to make the third paragraph as follows: "(3) the excise goods were released for free circulation in the Republic of Latvia and for which the tax has been paid, but that economic operators for commercial purposes are exported from the Republic of Latvia to another Member State, at the written request of the person concerned tax remitted tax to cover future tax payments, other tax payments or tax refunded. '; replace the fifth paragraph, the words "which are made in this article that the excise tax rebate" with the words "in any tax remitted tax to cover future tax payments, other tax payments or tax refunded." 7. Article 27: replace the eighth paragraph, first sentence, the words "or damaged" by the words "or placed in the corrupted from free turnover excise goods removed"; the twelfth, expressed as follows: "(12) If a taxable person shall be returned to the State revenue service received, but unused, invalid or damaged excise stamps and the tax is paid under the atdotaj brand of excise duty, tax paid transfer tax, future tax payments or other tax payments. If the taxable person does not have a tax liability, the taxpayer's written request, refund of the tax paid within 30 days after this article was in the eighth and the ninth part of the cover. "; Add to article 12.1 of the part as follows: "(121) If the taxable person be returned to the State Department of revenue excise tax stamps to be placed on the free circulation excisable goods exported to another Member State, to a State which is not a Member State, destroyed or recycled, and for which the tax is paid, tax paid transfer tax, future tax payments or other tax payments. If the taxable person does not have a tax liability, the taxpayer's written request, refund of the tax paid within 30 days of the eighth part of this article cover the expenses referred to. Cabinet of Ministers shall lay down the procedure (including the requirements of the taxable person and the supporting documents) in accordance with the provisions of this part that duty remitted tax to cover future tax payments, other tax payments or tax refund and take alcoholic drinks or tobacco product destruction or recycling. " 8. Turn off the article 31 of the third subparagraph of paragraph 4. 9. Article 33: Add to the second and third subparagraph following the words ' forbidden to produce "with the word" use "; turn off the sixth. 10. transitional provisions: express the following in paragraph 12.1: "12.1 starting with January 1, 2008, the increase in tax rates on alcoholic beverages, tobacco or petroleum products from the day of the change in the rate of taxation, the Phys. Invt: 1) concerned in inventory of alcoholic beverages, tobacco or petroleum products: (a) (b) the approved dealer)) a person who has received special permission (license) or alcoholic beverages or tobacco products to the wholesale petroleum products , c) a person who has received special permission (license) or alcoholic beverages in retail of petroleum products; 2) in inventory of alcoholic beverages and tobacco products excise duty stamps items if the relevant excise duty tax pursuant to the excise tax received marks paid in accordance with article 23 of this law: (a) the thirteenth) tax warehouse, b) importer, if the excise duty to highlight or mark marķētaj excise duty are not placed under a customs procedure – release for free circulation; (c) the taxpayer's representative) if the excise duty stamps labelled products subject to excise duty have not been received in the Republic of Latvia. "to supplement the transitional provisions with 12.2, 12.3, 12.4 and 12.5 point as follows:" 12.2 starting with January 1, 2008, the increase in tax rates on tobacco products from the first of the month following the change in the rate of taxation, the person who received the special permit (license) for the retail sale of tobacco products in inventory, Phys. Invt in tobacco stocks. 12.3 The transitional provisions referred to in paragraph 12.1:1) in accordance with the accounting regulations of regulatory requirements, inventory lists shall be drawn up in at least three Exo plāro, shall be one within 15 days (including the day when tax rates change) by the State Revenue Service Office that it registered as a taxable person, and one copy to be kept in each respective excise goods storage and distribution site. Tobacco products inventory list specifies the following additional properties: measurement units (packets-pieces, cigarette packets in-number pieces), the maximum retail price for the package, the tax on a packet of one up to the rates of duty on one package at the rates, the difference between the tax for one package, the total amount of the difference; 2) together with the physical inventory list submitted to the State Revenue Service Office that it registered as a taxable person, the tax calculation with the calculated tax in the budget difference amount. If the day of the change in the rate of taxation, accounting than a tax item, it specifies the submit tax calculation; 3) paid to the State budget in the amount of the difference between the calculated tax within 15 days (including the day when tax rates change). If the tax rate is reduced, the difference between the tax not refunded. This transitional rule 12.4 12.2 a person referred to in paragraph 1) regulatory accounting requirements of the laws and draw up the inventory lists at least in triplicate, one of 15 days (including the day when the counting) submitted to the State Revenue Service Office that it registered as a taxable person, and store one copy of each tobacco product storage and distribution site. Tobacco products (cigarettes) counting the list shall indicate the following additional properties: a) the cigarettes in stock maximum retail price for a pack of cigarettes and the corresponding unit (packet-pieces, the number of cigarettes in a packet-pieces), b) over a period of time between the tax rate and counting days-the number of packets received with that maximum retail price and the number of cigarettes in a pack, c) concerned the number of packets with the maximum retail price and the number of cigarettes in the package (this package number is obtained from "a" referred to in "b minus" referred to). If "b" referred to the number of packets is greater than "a" above the number of packets, or equal to, points 0, d) tax on one "c" packet of cigarettes referred to rates, e) tax on one "c" referred to a packet of cigarettes at the rate of Exchange, f) for the difference between the tax for the "c" at the bottom of this, g) packet of cigarettes tax differences total amount; 2) together with the physical inventory list submitted to the State Revenue Service Office that it registered as a taxable person, the tax calculation with estimated State budget of tax amount of the difference. If after the State when the inventory, Phys. Invt records are not tobacco products item, it specifies the submit tax calculation; 3) State budget tax differences in amount and payment within 15 days of the counting (including the counting of days) for the quantity of tobacco products obtained from inventory quantities listed in the report for the period of time between the tax rate and counting the day the received quantity of tobacco products. 12.5 If the transitional provisions of the persons referred to in point 12.1, the month after the change in the rate of taxation on tobacco products is received from the retail sale of tobacco products, the tobacco products tax recalculation, pay tax spreads the amount, as well as submit the necessary documents to 45 days after the tax rates (including days when tax rates change), subject to the transitional provisions of 12.4 points 1 and 2 of the conditions of subparagraph. "; transitional provisions be supplemented by the following point 19:19 "Cabinet until July 1, 2008 for the issue of article 26 of this law in the fifth subparagraph, and article 27 the provisions laid down in paragraph 12.1. Until the new Cabinet after the date of entry into force of the provisions, but not longer than until 1 July 2008, are applicable to the Cabinet of Ministers of 20 April 2004 the Regulation No. 356 "procedure for repayment of excise duty on excise goods which are exported from the Republic of Latvia to the other Member States of the European Union", to the extent they do not conflict with this Act. "
The law shall enter into force on January 1, 2008.
The law adopted by the Parliament in the 2007 on 8 November. President Valdis Zatlers in Riga V 2007 27 November