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 no) the following amendments: 1. Add to article 1, the second part with the 2.1, 2.2 and 2.3 of the following paragraph: "21) damaged the excise — excise tax brand mark that has become unusable for alcoholic drinks and tobacco for the production, handling, processing, packaging or labelling;
22) invalid excise stamps, of excise stamps for which they have incurred during the production process defects and therefore cannot be used for alcoholic beverages and tobacco product labelling;
23) unused stamps, of excise duty excise mark which the taxpayer has received, but has not attached a alcoholic beverage or tobacco packaging unit; ".
2. in article 2: Add to article 2.1 of the part as follows: "(21) of this Act (including payment, filing documents and others) does not apply to the storage of excise, transfer and destruction of evidence or things seized property in criminal proceedings, removed property administrative offences in a case or the jurisdiction of the State property."
to make an eighth of the following: "(8) the decision of the opposition or appeal in connection with the license or separate conditions, licences, certificates or certificate issuance, renewal, suspension or withdrawal provided for on the basis of the law, regulations issued, does not suspend the operation of this decision."
3. Supplement article 4 to eighth by the following: "(1) products containing no tobacco and used exclusively for medical purposes, as attested by the Ministry of health, is not considered a tobacco products."
4. Put article 5, second and third subparagraphs by the following: "(2) the taxable oil products, which are classified in the combined nomenclature in Chapter 27 and 29, as well as in other chapters of the combined nomenclature, set out in annex to this law.
(3) other taxable products (no matter where in the chapter of the combined nomenclature, they included) other than those referred to in the annex to this law, provided that the products are realized or intended for sale, used or intended for use as heating fuel or motor fuel, replacement product or components of it. "
5. Replace article 8 paragraph 3 of part IV, the words "chemical properties, with the exception of" with the words and figures "chemical characteristics and that the resulting product is the taxable object, with the exception of this law article 18, first paragraph, the case referred to in paragraph 2 and".
6. Article 13: replace paragraph 2 of the first paragraph, the number "with" the number "17.8 22.5" and the number "," number ", with the 32.2 34.5";
replace the first subparagraph of paragraph 3 "a" sub-paragraph number "21" with the number "23";
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. 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. Cigarettes, with a length of more than 270 millimetres (not including filter or mouthpiece), the rate is determined by the above principle. "
7. in article 14: replace the first paragraph, the number "192" with the number "209", "number", with the number "281 294", the number "164"-with the number "178" and the number "83" — with the number "87";
make the first part of paragraph 6 and 7 by the following: "6) fuel oils whose colorimetric index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 mm2/s, the substitute products and components, other than those referred to in paragraph 7 of part of fuel oils (1000 litres): 178 lats;
7) fuel oils whose colorimetric index is equal to or greater than 2.0 or kinematic viscosity 50 ° C is equal to 25 mm2/s or greater, the substitute products and components (about 1000 kilograms) — 11 lats. ";
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 15 per 1000 litres, lats, 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 (fuel).";
Add to article 2.1 part as follows: "(21) waste oils falling within combined nomenclature headings 2710. goods, with the exception of the first paragraph of article 7 of the said products, the cabinet shall apply the procedure laid down in this article is provided for in the second subparagraph, the tax rate if it distributes or provides sales, used or intended for use as heating fuel. In this case the oil waste not subject to rules about tagging (labelling). ";
make the third paragraph as follows: "(3) 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.), the products concerned tax calculation: 1) at a rate of $199 per 1000 litres, if absolute alcoholic 5.0% vol. from forming the total quantities of products;
2) at the rate of 1000 lats 31.5 litres absolute alcohol, if content consists of total product 85.0% vol.. ";
to make the fourth and fifth by the following: "(4) If the first part of this article referred to in paragraph 4 of the oil products Excise warehouse in Latvia are connected to the rape seed oil or canola seed oil-derived biodiesel, petroleum products concerned tax calculation: 1) at the rate of $170 per 1000 litres, if rape seed oil or biodiesel from 5 to 30% vol. (non-inclusive) of the total amount of petroleum products;
2) at the rate of $125 per 1000 litres, if rape seed oil or biodiesel accounts for at least 30% vol. from the total amount of petroleum products.
(5) the rape seed oil, which is marketed or used as heating fuel or motor fuel, and biodiesel, which is totally derived from rape seed oil, tax is calculated at the rate of 1000 litres lat 0. ";
Supplement to the eighth article as follows: "(8) If the products are realized or intended for sale, used or intended for use as heating fuel or motor fuel, for the substitute product or component and the tax rate is not defined in this Act, the tax according to their use by fuel or fuel, equivalent to the rate specified in the first and second subparagraphs. The fuel shall be subject to the conditions of the product marking (marking) in accordance with article 28 of this law. "
8. Supplement article 18, introductory part the fifth part-, 2, 3 and 4 and sixth after the words "diesel (gas oil)" (fold) with the words "and diesel (gas oil), which, in accordance with the provisions of this law are added to rape seed oil or canola seed oil derived biodiesel" (fold).
9. Article 21: replace the fourth sentence of paragraph 2.1, the words "the State revenue service" by the words "at the request of the tax administration of the State revenue service";
to supplement the article with the seventh subparagraph by the following: "(7) of the excise tax exempt goods which are evidence of things or property seized in criminal proceedings, removed property administrative offences in a case or the jurisdiction of the State property, if these excisable goods destroyed, but that the destruction of excise duty does not exempt from liability the person covered in chapter XI of this law in a certain responsibility."
10. Add to article 22, second paragraph, after the words and figures "in article 12 of this law" with the words "the first paragraph".
11. Article 23: replace the second paragraph, the words "and article 25 of this law in the cases referred to by the words" and the number "its excise goods for which the deferred payment of tax in accordance with article 25 of this law, the terms";
replace the third paragraph, the words "and except in article 25 of this law means," with words and number them "except for excise duty calculated tax for which the deferred payment of tax in accordance with article 25 of this law, the terms";
to make an eighth of the following:

"(8) a natural or legal person in the Republic of Latvia are imported from another Member State or receives excise goods already released for free circulation 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 of the cases and cases When the tax paid to the taxpayer's representative under the seventh paragraph of this article. 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. ";
make the 13th part as follows: "(13) in this article, payment arrangements also apply to excise goods marked with excise stamps. If the taxable person for excise goods marked with excise duty stamps, fails to pay tax in accordance with the second, third, fourth, fifth, sixth, seventh, eighth, ninth, tenth, eleventh and twelfth, 180 days from excise duty stamps received, considered that the excise goods have been commercialized in the Republic of Latvia and the tax on the relevant excise goods under excise duty stamps received pay taxable that the excise tax stamps are received. A taxable person who excise duty stamps are received, payment of tax in accordance with article 23 of this law. Importer who received the stamps, of excise duty tax due and payable no later than five working days after the above condition entry. ";
Supplement to the sixteenth article of the following wording: "(16) 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, eleventh, or twelfth 10.1 share."
12. Article 24: make the first paragraph by the following: "(1) the tax return for the tax period, the holder of a warehouse approved trader or his representative shall submit to the State revenue service within 15 days after the end of the tax period. Article 23 of this law, the eighth 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. 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. "
make the third paragraph as follows: "(3) the tax declaration form and fill the order approved by the Cabinet of Ministers."
13. Express article 26, first paragraph 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 free circulation in other Member States, before the dispatch of the excise duty of the Member States concerned shall submit to the State revenue service information and pay the tax or provide adequate security. If the pārsūtītājtirgotāj of the Member State concerned has appointed a representative of the taxable person in the Republic of Latvia, the security shall be filed and tax paid by a representative of the taxable person in accordance with the procedure laid down in this Act. If a Member State pārsūtītājtirgotāj has demanded payment of the tax certificate, the State revenue service performed for the taxable person concerned it may be issued after the tax on information are specified in the excise duty is paid in the Republic of Latvia. "
14. Article 27: replace the third subparagraph of paragraph 3, the words "and the number disposed of in accordance with article 25 of this law with the words" and the number "distributes or supplies, applying the deferred payment of tax in accordance with article 25 of this law;
to complement the eighth with the sentence the following wording: "if tax stamps have been destroyed in another Member State, the mark shall be borne by the purchase of a taxable person for whom tax stamps have been issued. ';
express the ninth subparagraph, the first sentence by the following: "checked-in or ordered but not withdrawn tax stamps, the State revenue service destroyed.";
turn off the tenth paragraph, first sentence, the words "or damaged" and the second sentence, the words "or" damaged;
to complement the eleventh subparagraph, the first sentence after the words "but not" used the word "invalid";
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 shall be returned to the State revenue service damaged excise duty stamps on excise goods were released for free circulation, the tax paid transfer tax, future tax payments or other tax payments only if the goods are exported to other Member States or to non-Member States. Taxable person cabinet order shall be submitted to the State revenue service document, certifying that the excise goods have left to other Member States or to non-Member States. 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. "
15. Replace the first subparagraph of article 30, the words "information about the retail price" with the words "information about the maximum retail price".
16. Article 32: turn off the second sentence of the first subparagraph;
Add to article 2.1 part as follows: "(21) support the excise goods until they have paid the tax or they are exempt from the payment of tax under this Act.";
make the third subparagraph of paragraph 1 and 2 as follows: "1) of all excise goods in the Excise warehouse and the deferred tax payment, except excise goods marked with excise duty stamps on which the Excise warehouse, the holder has provided security, excise duty stamps in accordance with this law, article 27 of the sixth;
2), products subject to excise duty which are moving under 25 or 26 of this Act, unless the tax is paid before shipment to excise duty from another Member State in accordance with article 23 of this law, eighth; ".
17. Article 33: replace the third paragraph, the words "in the law" with the words "the law";
express the sixth part as follows: "(6) the excise goods, which are items of evidence or property seized in criminal procedure, removed property administrative offences or for which a decision has been taken (judgment) on the jurisdiction of the State, destroyed, recast or use Cabinet.";
express the sixteenth part of the following wording: "(16) persons who receive excise goods to which article 14 of this law in the second or sixth or the rules set out in part apply tax exemption or remission under this Act, it is prohibited to use other (than the tax exemption laid down for the benefit or statutory provisions concerned) or transfer to another person who is not entitled to receive them.";
to complement the s part of the second sentence with the word and figure "or failed to comply with article 14 of this law, the second and sixth in part".
18. transitional provisions: to replace in paragraph 2, the date "1 January 2010" with the date "1 January 2009";
Replace paragraph 3 in point 4 of the 2007 date of "December 31" with the date "30 June 2007";
make paragraph 3 of point 5 and 6 by the following: "5) July 1, 2007-2007 December 31 — summing up the values derived by applying the" a "and" b "referred to the tax rates: (a)) 10 Lats per 1000 cigarettes, b) 25 percent of the maximum retail selling price;
6) from 1 January 2008 to 31 December 2008: by summing the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 17.8) cigarettes, (b) the percentage of the maximum 32.2) retail price; "
Replace paragraph 12, the words "increasing excise duty rates" with the words and figures "up to 30 June 2007, the increase in tax rates";
transitional provisions be supplemented by 12.1 points to the following:

"12.1 To 1 July 2007, the increase in excise duty rates, persons who have received a license for alcoholic beverages, tobacco or petroleum products wholesale, and individuals who have received a licence for the operation of the approved merchant with alcoholic beverages, tobacco or petroleum products must carry out the appropriate excise duty of counting from the day of the change in the rate of excise duty, the counting Act must be submitted to the State revenue service and carry out the rates of excise duty payment difference within 15 days (including the day the change in the rate of excise duty). If the excise tax rate is reduced, the difference between the excise duty shall not be refunded. ';
Add to transitional provisions 17 and 18 with the following: "17. This law, article 14, paragraph 2, the third paragraph shall enter into force on 1 July 2007.
18. The Cabinet of Ministers until 1 July 2007 does this law article 5, fifth subparagraph, of article 14 and the seventh part 2.1 and the third subparagraph of article 24, the rules laid down. Until the new Cabinet after the date of entry into force of the provisions, but not longer than until 1 July 2007 following the applicable Cabinet of Ministers regulations, in so far as they are not inconsistent with this law: 1) the Cabinet of Ministers of 28 June 2005, the provisions of no. 485 "order in which certain petroleum products apply reduced rates of excise duty or exemptions from excise duty";
2) Cabinet of Ministers of 5 July 2005, the provisions of no. 498 "containing bio-fuel and the administration of excise duties order";
3) Cabinet of 31 January 2006, the provisions of the "rules on 97 excise tax declaration forms." "
19. Annex: replace 4.4 and 5.4 points in the unit designation "cS" with the term "unit of measure" mm2;
turn off 4.5 the words "customs controls";
Supplement to 1.10, 1.11, 1.12., 2.2., 2.3., 2.4., 3.5., 3.6, 4.6, 4.7, 4.8, 4.9, 5.5 and 5.6 points. the following: "1.10. ready and otherwise ready anti-knock additives on mineral oils used for the same purposes as mineral oils;
1.11. the binder, ready-to-use chemical products (including products containing mixtures of natural products), not elsewhere specified or included;
1.12 oil waste falling within combined nomenclature headings 2710. goods;
2.2. the ready anti-knock (on lead connection database and otherwise) and other prepared additives, for mineral oils used for the same purposes as mineral oils;
2.3. the binders, ready-to-use chemical products (including products containing mixtures of natural products), not elsewhere specified or included;
2.4. the oil waste falling within combined nomenclature headings 2710. goods;
3.5. the binder, ready-to-use chemical products (including products containing mixtures of natural products), not elsewhere specified or included;
3.6. waste oils falling within combined nomenclature headings 2710. goods;
4.6. ready and otherwise ready anti-knock additives on mineral oils used for the same purposes as mineral oils;
4.7. the binder, ready-to-use chemical products (including products containing mixtures of natural products), not elsewhere specified or included;
4.8. biodiesel from plant oils;
4.9. the oil waste falling within combined nomenclature headings 2710. goods;
5.5. the binder, ready-to-use chemical products (including products containing mixtures of natural products), not elsewhere specified or included;
5.6 oil waste falling within combined nomenclature headings 2710. goods. "
The law shall enter into force on 1 January 2007.
The Parliament adopted the law of 19 December 2006.
State v. President Vaira Vīķe-Freiberga in Riga, December 29, 2006, in the Editorial Note: the law shall enter into force by 1 January 2007.