The Saeima has adopted and the President promulgated the following laws: chapter I on excise duties. General provisions article 1. The terms used in the law (1) the terms used in the Act complies with the law "About taxes and duties, customs laws, the law" on customs duties (tariffs) "and the law" on State monitoring of the process "used terms, if this law provides otherwise.
(2) the Act is used in the following terms: 1) excise goods, precious metals, precious stones and articles thereof and articles thereof (except for amber and its products, unless they are used with precious metals or precious stones), passenger cars, motorcycles (including snow and water motorcycles), soft drinks and coffee;
2) excise goods plant, a place where the excise goods plant holder produced, manufactured, treated, processed, stored, imported or send the products subject to excise duty, the application of the outstanding excise duty (tax) evasion of excise duty in accordance with the provisions of this law;
3) excise goods plant holder — legal person who meets at least one of the following conditions: (a)) cabinet order has received a license for business with precious metals and their products, precious stones and their products, and the manufacture, processing or treatment of precious metals and their products, precious stones and articles produced passenger cars b), c) produces soft drinks, d) produces coffee, e) produces motorcycles (including snow and water motorcycles) (motorcycles);
4) importer: natural or legal person not subject to excise duty holder status and shop floor which meet at least one of the following conditions: (a) the) cabinet order has received a license for business with precious metals and their products, precious stones and precious metals in their products, and imported and their products, precious stones and their products in the customs territory of the Republic of Latvia for the release for free circulation, b) passenger cars imported for release for free circulation , c) soft drinks imported for release for free circulation, d) coffee imported for release for free circulation, e) imported motorcycles for release for free circulation.
5) exercise price: the price of the goods without excise duty and value added tax.
 
2. article. The scope of the law (1) this law shall determine the order in which the excise goods are exempt from tax. The law applies to excise goods imported, exported, manufactured, processed, stored, disposed of, or sent to the customs territory of the Republic of Latvia. The law shall also determine the responsibility for the irregularities.
(2) petroleum products subject to excise duty in accordance with the law on excise duty on mineral oils, tobacco products, "according to the law on excise duty on tobacco products, alcoholic beverages," according to the law on excise duties on alcoholic beverages and beer, "according to the law on excise duty to beer".
(3) the order in which the business with precious metals and their products, precious stones and their products in the customs territory of the Republic of Latvia (production, processing, transport, storage, import, export and sales), regulated by the Cabinet of Ministers regulations.
 
3. article. Taxable object taxable object is: 1) precious metals and their products, precious stones and articles thereof (except for amber and its products, unless they are used with precious metals or precious stones);
2) passenger cars and motorcycles;
3) soft drinks, waters and mineral water with sugar or other sweetening matter or flavoured aromatic substances and other non-alcoholic beverages excluding fruit and vegetable juices, mineral waters and natural, artificial mineral waters containing added sugar or other sweetening matter or flavoured, aromatic substances which are classified in the combined nomenclature of Latvia 2202. the position;
4) coffee-Malta or Maltese, roasted or roasted, with or without caffeine, which is classified in the combined nomenclature of Latvia 0901. the position, as well as extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee grounds, which are classified in the combined nomenclature of Latvia or 210 210 111.112. trade position.
 
4. article. Taxable persons are taxable persons: 1) natural or legal persons, or with the agreement of the relevant natural or legal persons, that of the Group imported excise goods within the customs territory of the Republic of Latvia for the release for free circulation;
2) excise goods plant holders in the cases specified in this law.
 
5. article. The movement of plant (1) excise goods production, manufacture, processing, and handling only allowed on-site excise duty, except the second part of this article means.
(2) beyond the shop floor of excisable goods allowed to be manufactured: 1) soft drinks, which the natural person made their own consumption;
2) in the case of soft drinks that catering company produced for consumption in the company.
(3) the catering establishment may not be the plant of excisable goods.
(4) storage of excise duty, the application of deferred taxation, allowed only a tax site, except in the case set out in the Customs Act.
(5) the production of excise duty holder is responsible for all excise goods which are placed on the manufacture of excise goods, as well as tracks and records of any transactions with this excise duty excise site.
 
6. article. Tax rate (1) precious metals and their products, precious stones and articles (except for amber and its products, unless they are used in precious metals or gems) tax rate is 20 percent of the sales price 1) — pašražotaj goods;
2) customs value of the imported goods and the total amount of the import duties, imported goods.
(2) passenger cars tax calculated at the following rates: 1) on: (a) the age of the car) to 10 years (from year of manufacture) for each year — 10 lats, b) over 10 years (from year of manufacture) for each year, 20 dollars;
2) on car engine cylinder displacement: (a) each cubic cm) cars with spark-ignition internal combustion piston engine of cylinder capacity of up to 1000 cc (including): 0.03 lats, b) cars with spark-ignition internal combustion piston engine of cylinder capacity above 1000 cc and up to 1600 CC (including): 0.07 lats, c) cars with spark-ignition internal combustion piston engine of cylinder capacity of over 1600 CC and up to 2000 CC (including) -0.11 lats, d) cars with spark-ignition internal combustion piston engine of cylinder capacity of over 2000 CC and up to 2500 CC (including): 0.18 lats, e) cars with spark-ignition internal combustion piston engine of cylinder capacity over 2500 CC and up to 3000 cubic centimetres (inclusive), — lats, f 0.30) cars with spark-ignition internal combustion piston engine of cylinder capacity of over 3000 cc -0.55 lats, g) vehicles with compression-ignition internal combustion piston engine of cylinder capacity up to 1500 CC (including): 0.07 lats, h) vehicles with compression-ignition internal combustion piston engine of cylinder capacity over 1500 CC and up to 2500 CC (including) — 0.11 lats, i) vehicles with compression-ignition internal combustion piston engine of cylinder capacity over 2500 CC and up to 3000 cubic centimetres (inclusive) -0.18 lats, j) vehicles with compression-ignition internal combustion piston engine of cylinder capacity above 3000 CC-0.30 LVL.
(3) soft drinks (100 litres) tax rate is two dollars.
(4) coffee (about 100 kilograms) tax rate is 50 dollars.
(5) the tax is calculated by the motorcycle the following rates: 1) on: (a) the age of the motorcycle) to 10 years (from year of manufacture) for each year — 10 lats, b) over 10 years (from year of manufacture) for each year, 20 dollars;
2) for motorcycle engine cylinder displacement: 0.03 Lats per cubic cm.
Chapter II. Exemptions and benefits article 7. Exemptions (1) is exempt from the tax, and the precious metal products, precious stones and articles thereof: 1) used for the manufacture of dental prostheses;
2) used for industrial production and not jewellery;
3) of which made instruments, apparatus, laboratory utensils and other articles used in scientific, technical, medical and other special purposes.
(2) are exempt from the tax: 1 passenger cars) which are exempted from customs duty and value added tax pursuant to the law "on the customs duties (tariffs)" article 22 and the law "on value added tax";
2) aged more than 25 years;
3) with electric motor (electric);
4) trucks;
5) residential passenger cars;
6) light katafalkautomobiļ.
(3) the following are exempt from the excise tax goods imported on the manufacture of excise duty or alcoholic beverages Excise warehouse to other excise goods or alcoholic beverages.

(4) shall not be subject to tax soft drinks: 1) used soft drink quality;
2) who lost for reasons of force majeure, if there is evidence, which had been approved by the relevant national supervisory and control documents issued by the authorities, that the deficit is not caused by the fault of the taxpayer;
3) which made for an individual for their own consumption;
4) bulk made catering company for consumption in the company;
5) that the Republic of Latvia natural persons entering the customs territory for their own consumption if they do not exceed 12 litres.
(5) the tax shall be applied to coffee: 1) which is used for determining the quality of coffee;
2) which lost for reasons of force majeure, if there is evidence, which had been approved by the relevant national supervisory and control documents issued by the authorities, that the deficit is not caused by the fault of the taxpayer;
3) that the Republic of Latvia natural persons entering the customs territory for their own consumption, if the coffee quantity does not exceed one kilogram.
(6) tax exempt motorcycles, which are exempt from customs duty and value added tax pursuant to the law "on the customs duties (tariffs)" article 22 and the law "on value added tax".
 
8. article. Benefits (1) the Tax Paid for the passenger car or motorcycle, which the natural person or legal entity (company) a company — leaving Latvia three months after its importation, shall be reimbursed from the State budget within 30 days after a physical person or a legal person, the company (company) — the national revenue authority in which it is registered as a taxable person shall: 1) application which is indicated in the company (company) name , registered office and registration number of taxable persons (legal entities) or name, surname and personal code (natural persons);
2) Customs Declaration (copies) by the Customs authorities shall mark that certifies that a passenger car or motorcycle is exported from the customs territory of the Republic of Latvia;
3) the document proving the payment of the excise duty.
(2) If a legal person (company) a company, exporting goods, for which the raw materials used in the production of excise goods — — the duty has been paid, the budget the tax paid will be refunded within 30 days after this legal person — company (company) — the national revenue authority in which it is registered as a taxable person shall: 1) application, which contains the name of the company (the company), registered office and tax payer's registration number;
2) Customs Declaration (copies) by the Customs authorities shall mark that certifies that the goods for which the raw materials used in the production of excise goods — — the duty has been paid are exported from the customs territory of the Republic of Latvia;
3) document proving the payment of the tax.
Chapter III. Tax calculation and payment article 9. Tax calculation (1) tax in accordance with article 6 of this law, the rates laid down in the calculation of excise goods which are imported into the Republic of Latvia: 1) the customs territory of the community;
2) removed from the shop floor to excise duty.
(2) the tax on cars by adding calculated in accordance with this law, article 6 of the second paragraph of point 1 and 2 amounts.
(3) the duty of coffee mixtures with other products in the calculation for a given quantity of coffee in the blend.
(4) duty cycles calculated by adding in accordance with article 6 of this law, the fifth subparagraph of paragraph 1 and 2 amounts.
 
10. article. Tax evasion (1) taxation the tax period is one calendar month.
(2) the legal personal taxation may only be used in non-cash settlement.
(3) physical and legal person calculated tax on excise goods from foreign countries brought into the customs territory of the Republic of Latvia for the release for free circulation, pay the credit institution before the excise goods presented to customs authority.
(4) the production of excise goods, the holder of the tax period calculated on the excise tax on goods exported during the period of taxation of excisable goods factories, paid into the State budget within 15 days after the end of the tax period.
 
11. article. Tax Declaration (1) the tax return for the tax period shall be submitted by the taxable person for the State revenue service within 15 days after the end of the tax period.
(2) the holder of a plant of excisable goods shall submit a tax return for each individual production of excisable goods.
(3) the tax declaration form shall be approved by the Cabinet of Ministers.
 
12. article. Deferred tax payment application, moving (1) excise goods excise goods from the shop floor to the holder of the deferred taxation is allowed to apply the calculated tax on excise goods: 1) excise goods leave the factories it for further exportation from the customs territory of the Republic of Latvia;
2) Republic of Latvia imported in the customs territory for moving it to the production of excisable goods;
3 in another of the same imported) product groups on the manufacture of excise duty.
(2) the production of excise goods, which carried out the first paragraph of this article, do not pay estimated tax if the State revenue service submitted documents certifying that the excise goods meets one of the following conditions: 1) they have received on the manufacture of excise duty;
2) they are exported from the customs territory of the Republic of Latvia.
(3) where excise goods plant holder on excise duty which are moving under the first paragraph of this article, do not submit the second part of this article, the documents referred to in it, must pay estimated tax in accordance with article 6 of this law establishes the rate.
Chapter IV. Responsibility and the movement of inventory article 13. Liability for violations of this law (1) the person responsible for the infringement, in accordance with this law and the law on taxes and duties ".
(2) the relevant national supervisory and control authorities have the right legislation in order to seize the excise goods brought into the customs territory of the Republic of Latvia or of excisable goods exported from the plant, but for which tax was not paid in the manner set out in this law, except for the movement of excise goods under article 12 of this law in the cases.
(3) where the person or entity shall take any action to excise goods not subject to the provisions of this law, the State revenue service has the right to order recovery of unchallenged State budget according to article 6 of this law, the rates laid down in the outstanding tax amount and collect a penalty of 200% of the unpaid tax amount.
 
14. article. Inventory of excise duty excise goods manufacturing (1) excise goods plant holder in the Phys. Invt excise duty on excise goods plant, and pēctaksācij on the first date of the period.
(2) the inventory results indicate the accounting registers and tax declaration within the time limit laid down in this law.
(3) If the counting is found in the accounting records and counting the difference, the difference of the evaluation — surplus or deficit (izlaupījum, loss, loss, etc.), indicate both the accounting records and tax returns, and it taxed according to this law, in article 6, except for certain rate shortfall resulting from coffee production process and which comply with the Cabinet of Ministers confirmed the loss of coffee.
 
15. article. Separate rules for the application of certain rules of law application procedures, providing interpretation of the law and interpretative examples, you can regulate the Cabinet regulations.
1. Transitional provisions article 11 of this law shall enter into force on 1 February 2000.
 
2. the taxable tax declaration submitted in December 1999 to 2000 on 15 February.
 
3. With the entry into force of this law shall lapse: 1) the law on excise duty "(the Republic of Latvia Supreme Council and Government Informant, 1991, 3./4. no; 1992, 4/5, 13/14, 29-31, 46/47/48 no; 1993, 14./15. no; The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1993, nr. 31; 17. in 1994, no; 1995, no. 8; 1996, nr. 12, 15; in 1997, 9, 14, 24 no; in 1999, no. 6);
2) Republic of Latvia Supreme Council on 12 December 1990 the decision "On the law of the Republic of Latvia" on excise duty "date of order" (the Republic of Latvia Supreme Council and Government Informant, 1991, 3./4. No.);
3) Republic of Latvia Supreme Council of 11 July 1992 decision '' On the law of the Republic of Latvia "on amendments and additions to the Republic of Latvia on 12 December 1990 the law On excise duty," "date of order" (the Republic of Latvia Supreme Council and Government Informant, 1992, 29-31 No.);
4) of the Republic of Latvia Supreme Council of 28 October 1992 the decision "on the law of the Republic of Latvia" on amendments and additions to the Republic of Latvia on 12 December 1990 the law On excise duty, "" date of order "(the Republic of Latvia Supreme Council and Government Informant, 1992, 46/47/48. no)."
The law shall enter into force on the day following its promulgation.
The law adopted by the Parliament in 1999 of 25 November.
 
State v. President Vaira Vīķe-Freiberga in Riga, 1999 December 8.