The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on excise duties on manufactured tobacco" make law "on excise duties on manufactured tobacco" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1998, nr. 24; 1999, no. 17; 2002, no. 14) the following amendments: 1. Add to article 1, the second part with the 5, 6 and 7 point as follows: "5) the maximum retail price-the price of cigarettes (including all taxes) that points to the excise duty stamps and cigarettes specifically defines the licensed importer or warehouse keeper, ordering the excise stamps these cigarettes;
6) popular retail price: licensed importers or warehouse to the holder of the most common ceiling retail price for a fixed period;
7) deferred taxation: excise duties to be lifted, subject to the conditions of this Act in respect of tobacco production, processing, storage and transport. "
2. Put the second part of article 2 in the following wording: "(2) a particular type of commercial activity with products require a special permit (license) or advice. Special permit (license) or cognitive patterns, issuing, cancellation and use conditions, as well as the movement of tobacco products shall be determined by the Cabinet of Ministers. "
3. Article 3: turn off paragraph 3 first subparagraph "a" in the word "intended";
to turn off the second part;
to make a fifth by the following: "(5) For fine cut tobacco cigarettes are to be considered as such for storing tobacco products in which at least 25 percent of the weight is cut or shredded tobacco leaf and tobacco substitute particles that are less than one millimeter."
to supplement the article with the sixth part as follows: "(6) For other smoking tobacco products are considered to be other than those mentioned in this article, the third, fourth or fifth part and which is wholly or partly made up of sliced, or crushed, twisted or pressed into tobacco pieces of leaves or tobacco substitutes."
4. Supplement article 4 paragraph 3 with the following: "3) other persons in accordance with article 17 of this law."
5. Supplement article 5, fourth paragraph, after the words "tax stamps" with the words "(including the provisions on excise duty stamps being ordered in quantity, delivery terms and conditions for receipt)."
6. To supplement the law with article 5.1 and 5.2 as follows: "article 5.1. The maximum retail price of (1) the Licensed importer or warehouse keeper of the customs territory of the Republic of Latvia feasible cigarettes sets the maximum retail selling price and inform the State revenue service, ordering the excise stamps.
(2) the maximum retail selling price for cigarettes, which determines the payment of deferred tax in accordance with this law, article 14 and 14.1.
(3) information on the maximum retail selling price, as well as the quantity of cigarettes in one packet of cigarettes to the excise stamps.
(4) the customs territory of the Republic of Latvia is prohibited to realize in cigarettes at a price which is higher than the maximum retail price of cigarettes. Realizing the cigarettes, the quantity in the package must meet the quantity specified in the excise tax stamps.
 
5.2 article. The retail price of cigarettes (1) the State revenue service each year up to February 1, define and send for publication in the newspaper "journal," the most popular retail price in the preceding calendar year, using data on excise duty stamps issued with information about the retail price and the quantity of cigarettes in a packet.
(2) in determining the most popular retail price, are not taken into account its excise tax stamps, which licensed importer or warehouse keeper for the period in question is returned by the State revenue service in accordance with this Act.
(3) the most popular retail price for 1000 cigarettes on the local currency.
(4) in determining the most popular retail price, all licensed importers and warehouse holder the maximum retail selling price, in LCY, of the 1000 expressed in cigarettes.
7. in article 6: Supplement to article 1.1 part as follows: "(11) for all tobacco products in a warehouse, excise duty apply to the deferred tax payment until the payment of the tax for them under this Act.";
to make the fourth subparagraph by the following: "(4) in order to create and hold a tax warehouse, must be submitted to the law laid down in article 13 of the General Security."
8. Make 7 of the first paragraph of article 2 and paragraph 3 as follows: "2) cigarettes: a) for 1000 cigarettes 17.8 lats, b) percent of maximum 32.2 retail price;
3) smoking tobacco (about 1000 grams tobacco): a) finely cut tobacco cigarette winding-18.3 lats, (b)) other smoking tobaccos: 11.4 lats. "
9. Express article 8, paragraph 2 of point "d" as follows: "(d)) of this paragraph" a "," b "and" c "referred to tobacco products, the proportion does not exceed the above quantities allowed."
10. Express article 9 as follows: "article 9. Tax calculation (1) the tax is calculated by the article 7 of this law set rates: 1) on tobacco products that are imported in the customs territory of the Republic of Latvia;
2) tobacco products that are exported from an Excise warehouse;
3) cigarettes, which are to be marked with excise duty stamps ordered this brand;
4) tobacco products subject to the deferred tax payment;
5) tobacco products which consume an Excise warehouse (including presentations, exhibitions, tastings, except tobacco product manufacturing);
6) manufactured tobacco which is found as surplus or shortage in the Excise warehouse in accordance with article 16 of this law;
7) manufactured tobacco which is found as surplus or shortage (izlaupījum, damages, loss, etc.), moving the tobacco products in accordance with article 14 of this law;
8) tobacco products subject to duty under the Customs Act or other relevant legislation;
9) tobacco products taxed in accordance with article 17 of this law.
(2) the cigarettes tax calculation, summing the values derived from the application of this law article 7 2 of the first paragraph of point "a" and "b" in the rate of duty laid down.

(3) If you do not know the maximum retail selling price of cigarettes, the tax for this law, 13, 14, 14.1, 17 in the cases referred to in article or in other cases specified in this law, is calculated by adding the values derived from the application of this law article 7 2 of the first paragraph of point "a" and "b" in certain rates of duty and the duty calculation using one of the following prices: 1) the previous taxation period the licensed importer or warehouse to the holder of the most commonly prescribed maximum retail price but not less than the retail price of cigarettes in the preceding calendar year, if the tax paid to a licensed importer or warehouse keeper;
2) actual sales prices of cigarettes, but not less than the retail price of cigarettes in the preceding calendar year, if the tax paid to the other person, not licensed importers or warehouse keeper;
3) most popular retail price in the previous calendar year, if you can not identify this part 1 or 2 above.
11. Article 10: in the fourth paragraph, replace the words "licensed importer" with the words "taxable person";
to supplement the article with the sixth, seventh, eighth, ninth, tenth and eleventh subparagraph as follows: "(6) the holder of the tax Warehouse for the tax period the surplus tobacco products or shortage in the Excise warehouse is paid into the State budget within 15 days after the end of the tax period if this law provides otherwise.
(7) the holder of the warehouse tax on tobacco products, which are consumed during the tax period the Excise warehouse (including presentations, exhibitions, tastings, excluding the manufacture of tobacco products), paid to the State budget within 15 days after the end of the tax period if this law provides otherwise.
(8) the holder of a tax Warehouse manufactured tobacco shortage (izlaupījum, loss, loss, etc.) incurred during the tax period moving tobacco products in accordance with article 14 of this law, be paid into the State budget within 15 days after the end of the tax period if this law provides otherwise.
(9) the Licensed importer of tobacco products tax shortfall (izlaupījum, loss, loss, etc.) resulting from the importation of tobacco products in the customs territory of the Republic of Latvia in their movement to the Excise warehouse in accordance with article 14 of this law, be paid into the State budget within two working days of the day the tobacco products were imported into the customs territory of the Republic of Latvia, where this Act provides otherwise.
(10) this law, article 9, first paragraph, point 8 of these cases the duty payable under the Customs Act and other relevant laws and regulations.
(11) article 9 of this law, the first subparagraph of paragraph 9 in the cases referred to in the tax payable under this Act article 17. "
12. Replace article 11, first paragraph, the words "taxable person" with the words "licensed importer and holder of the warehouse".
13. in article 12: put the second part as follows: "(2) excise duty stamps in the State revenue service orders and receives: 1) licensed importers;
2) warehouse keepers. ";
Add to article 3.1 part as follows: "(31) cigarettes, which are issued excise tax stamps, the deferred tax payment until they pay the tax in accordance with this Act.";
to make the fourth and fifth by the following: "(4) If a licensed importer or warehouse keeper shall return the received but not used or damaged excise stamps, State revenue service, their acquisition costs shall be borne by the licensed importer or warehouse keeper, who received the mark of the excise duties, except in the sixth part of this article in this case. If the licensed importer or warehouse orders the holder of the excise marks, but does not remove the State revenue service within the time limit laid down, their acquisition costs shall be borne by the licensed importer or warehouse keeper, which ordered the appropriate excise tax stamps.
(5) Given or ordered but not withdrawn the excise stamps to the Minister of finance order is destroyed. Expenses related to the checked in excise duty stamps, shall be borne by the licensed importer or warehouse keeper that given excise tax stamps, other than the cases referred to in the sixth paragraph. Expenses related to the ordered but not withdrawn excise mark for destruction, shall be borne by the licensed importer or warehouse keeper, which ordered the appropriate excise duty stamps. ";
turn off the ninth.
14. Article 13: replace the first part of the word "business" with the word "activities";
make the second paragraph as follows: "(2) the security shall not be less than the tax calculated on the tobacco products by which actions will be performed by applying the deferred tax payment, except in the fourth paragraph of this article means.";
Add to article 2.1 part as follows: "(21) security tax, calculated in accordance with article 7 of the law laid down in the first subparagraph shall be submitted, at the rates for tobacco products: 1) for which the tax is paid in accordance with this law, article 10 paragraph 2 of the third paragraph of article 10 and the fifth;
2) in a tax warehouse and the deferred tax payment (except the part referred to in paragraph 1 of tobacco products);
3) the deferred payment of tax in accordance with article 14 of this law. "
make the third paragraph as follows: "(3) the security shall be submitted regardless of whether the tax will not be paid because these tobacco products free of tax or use other tobacco products, or the tax will not be paid for other reasons."
15. in article 14: adding to article 2.1 of the part as follows: "(21) of part two of this article referred to in paragraph 1 in the case of a security in accordance with article 13 of the law shall be submitted by the holder of the Excise warehouse, a tobacco exporter. The holder of the Excise warehouse-shipper — tobacco products may not submit security, if submitted by the holder of the Excise warehouse, a tobacco importer. ";
to make the fourth subparagraph by the following:

"(4) a licensed importer of tobacco products, which are moving under the first paragraph of this article, within two working days after the importation of tobacco products in the customs territory of the Republic of Latvia in the third paragraph of this article shall submit the documents referred to, or pay estimated tax in accordance with the rules laid down in article 7 rate.";
to supplement the article with the fifth and sixth the following: "(5) the warehouse keeper under part 2.1 of this article submitted by security on tobacco products which move during the tax period in accordance with the second paragraph of this article, within 15 days after the end of the tax period shall be submitted in the third paragraph of this article documents or pay estimated tax in accordance with article 7 of the law on rate laid down.
(6) if the licensed importer or warehouse keeper for the first or second subparagraph, the following is not lodged in accordance with the requirements of the law, deferred taxation does not apply and the licensed importer or warehouse keeper pays the tax calculated in accordance with article 7 of the law on rate laid down. "
16. To supplement the law with article 14.1 as follows: "article 14.1. Deferred taxation, the application of customs law and other relevant laws and regulations in the cases specified in (1), the deferred tax payment also applies to tobacco products, the appropriate customs procedure (other than release for free circulation) in those cases where the tax is not paid in accordance with the Customs Act or other relevant legislation.
(2) If the first paragraph of this article, the customs procedure are not met, the responsible person shall pay the tax in accordance with article 7 of the law on rate laid down.
(3) of this article, in the case referred to in the first paragraph of the relevant law of tobacco products laid down in article 13, the security need not be lodged. "
17. in article 17: make the second and the third part as follows: "(2) the customs territory of the Republic of Latvia is prohibited to produce, process, store, move and realize tobacco products on which excise duty has not been paid or that are not marked with excise duty stamps, except in the cases provided by law.
(3) the relevant national supervisory and control authorities have the right legislation in order to seize tobacco products that: 1) imported into the customs territory of the Republic of Latvia or exported from an Excise warehouse without payment of duty on them and not submitting to this law, the provision laid down in article 13 of the above steps, except for the cases provided in article 14.1;
2) are stored, transferred and disposed of in the customs territory of the Republic of Latvia without excise stamps, except in the cases provided by law. ";
Add to article 3.1 part as follows: "(31) tobacco seizure of this law or other violations of the laws or other laws or regulations relating to irregularities in the tobacco movement does not release the person from the obligation to pay the tax in accordance with this Act and the interest in accordance with the law on taxes and fees". ";
to make a fifth by the following: "(5) If a person takes any action with tobacco products not subject to the provisions of this Act (including the tobacco product or other undeclared into the country without regard to the statutory import policy or the non-fulfilment of customs procedures; do not register the tobacco products or any other production, according to the statutory procedures for authorized to manufacture tobacco products; distributes cigarettes at a price which is greater than the maximum retail selling price of cigarettes; a packet of cigarettes marketed in quantities that differ from the quantity as specified in the excise marks; take any other action with manufactured tobacco on which tax was not paid or has not been provided in article 13 of this law certain security or that is not marked with excise duty stamps in accordance with this Act; tobacco products exported from the customs territory of the Republic of Latvia or distributes tax-free trade shops, without this law, referred to in article 15 requirements), the State revenue service order shall recover tax unchallenged and fines in accordance with the law on taxes and fees ".";
to supplement the article with the sixth, seventh and eighth as follows: "(6) in the fifth subparagraph, of this article in those cases and the penalties the State revenue service is calculated at the rates in force at the time when such activities were carried out. If you can't determine when these actions are performed, the tax calculated at the rate in force at the time when these actions are identified.
(7) If a public authority other than the State revenue service within the limits of its competence, finds that a person has taken the fifth subparagraph of this article, such activities, the national authority no later than three working days shall inform in writing the State revenue service. Also in these cases, the State revenue service collects tax and penalties under the fifth and sixth.
(8) the tax and penalty in the fifth paragraph of this article, in the cases referred to shall recover from the person who is in possession of tobacco products that made in the fifth subparagraph of this article, such activities, or from the person who made the fifth part of this article, such activities, if it is established that tobacco holder. "
18. off article 19.
19. transitional provisions be supplemented with 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17 the following: "5. This law, article 1, second paragraph, point 5 and 6, 5.1 and 5.2, article 9, second and third subparagraph and article 13 paragraph 2.1 shall enter into force on July 1, 2003.
6. Up to 31 December 2004 under this law, article 2, second subparagraph, the term "commercial activity" are understood to include the term "business".
7. Beginning with the July 1, 2003, the State revenue service issuing excise stamps which is 5.1 this law referred to in the third subparagraph of article information.
8. Until 2003 December 31, 2004, Latvia's customs territory to realize also the cigarettes with excise duty stamps issued up to June 30, 2003.

9. in 2003, the popular retail price is determined for the period 1 July 2003 to 31 December 2003. For the period 1 July 2003 to 31 December 2003, the tax calculation in accordance with article 9 of this law the third part of the retail price of cigarettes used price: 16.50 dollars for 1000 cigarettes.
10. This law, article 7 of the first paragraph of paragraph 2, the rate of duty laid down in cigarettes shall enter into force on January 1, 2010.
11. Until the date of entry into force of this law, article 7 of the first paragraph of paragraph 2, the rate of duty laid down in cigarettes, cigarettes are subject to tax at the following rates: 1) up to June 30, 2003: (a) cigarettes with filter): 5.8 lats for 1000 cigarettes, cigarettes without filter (b)): 6.1 lats for 1000 cigarettes;
2) 1 July 2003 to 31 December 2003, the sum of the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 5.8) cigarettes, b) 1.8 percent of the maximum retail selling price;
3) from 1 January 2004 to 31 December 2004 — the sum of the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 6.3) cigarettes, (b) 6.1 percent of maximum) retail price;
4) from 1 January 2005 to 31 December 2005 — totaling the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 6.9) cigarettes, (b) the percentage of the maximum 10.5) retail price;
5) from 1 January 2006 to 31 December 2006, the sum of the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 7.6) cigarettes, (b) the percentage of the maximum 14.8) retail price;
6) from 1 January 2007 to 31 December 2007, aggregating the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 8.4) cigarettes, (b) the percentage of the maximum 19.2) retail price;
7) 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 9.3) cigarettes, (b) the percentage of the maximum 23.5) retail price;
8) from 1 January 2009 to 31 December 2009, summing up the values derived by applying the "a" and "b" as referred to in point (a) of the rate of 1000 lats 10.5) cigarettes, (b) the percentage of the maximum 27.9) retail price.
12. taking into account the transitional provisions of paragraphs 10 and 11, as set out in the tax rates, the licensed importer or warehouse holder within 15 working days after the tax rates in tax payment, the amount of which is determined as the difference between the new tax rate and the previous tax rate of excise duty to them, brand received but not used before in these transitional rules for tax rates (where cigarettes have not yet been imported into the customs territory of the Republic of Latvia for the release for free circulation or are not exported from an Excise warehouse) as well as on the report submitted to the State revenue service. The report, signed by the responsible person, include information on the tax payer (name, legal address, registration code), news on excise duty stamps (maximum retail price, the quantity of cigarettes without excise stamps used amount) and the amount of tax, as well as the signature of an official transcript.
13. This law article 7, first paragraph, point 3 of the "a" in the rate of duty laid down finely cut tobacco cigarette wound shall enter into force on 1 July 2004.
14. Until the date of entry into force of this law, article 7, first paragraph, point 3 of the "a" in the rate of duty laid down finely cut tobacco cigarette winding, it taxed according to the following rates (per 1000 grams of tobacco): 1) up to June 30, 2003 — 12.2 Lats;
2) 1 July 2003 to 30 June 2004:16.6 lats.
15. This law article 7, first paragraph, point 3 of section "b" rate of duty set out in other smoking tobacco shall enter into force on July 1, 2003.
16. Until the date when this law enter into force article 7, first paragraph, point 3 of section "b" rate of duty set out in other smoking tobaccos, it is subject to such a tax — 9.7 lats for 1000 grams of tobacco.
17. The Cabinet of Ministers until July 1, 2003 manages this law article 2, second paragraph, and article 5, the provisions referred to in the fourth paragraph. Until the date of entry into force of rules, but no longer than up to July 1, 2003 for the Cabinet of Ministers of 29 august 2000, the provisions of no. 298 "tobacco products" of the movement. "
20. Turn off attachment.
21. To supplement the law with reference to European Union directives as follows: "Informative reference to European Union directives, the law includes provisions arising from directives 92/12/EEC, 92/79/EEC, 92/80/EEC and 95/59/EC. '
The law shall enter into force on 1 January 2003.
The law adopted by the Parliament in 2002, 12 December.
State v. President Vaira Vīķe-Freiberga in Riga 2002 20 December Editorial Note: the law shall enter into force by 1 January 2003.