For The Excise Tax On Alcoholic Beverages

Original Language Title: Par akcīzes nodokli alkoholiskajiem dzērieniem

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The Saeima has adopted and the President promulgated the following laws: Excise Tax On alcoholic beverages chapter I. 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 and the law" on customs duties (tariffs) "used terms, if this law provides otherwise.
(2) the Act is used in the following terms: 1) alcoholic drinks — from food to raw materials vis made alcohol-containing products with the absolute amount of alcohol above 1.2% vol., except for beer;
2) alcohol: ethyl alcohol used in the food industry, obtained by rectifying the inputs produced from raw food, and which comply with the regulations and technical documents (Safety) requirements;
3) wine: a) still wine, alcoholic beverage obtained by the fermentation of natural wine material with the actual amount of alcohol above 1.2% vol., but not more than 18% vol., if the composition of the finished product of the alcohol in wine fermentation occurred entirely in the process and to improve the taste of wine or the formulator of the additives added to the quantity does not exceed 0.3% of the quantities of wine, b), sparkling wine (Champagne), an alcoholic beverage obtained the fermentation of the wine, natural materials, and bottled with specially secured ' mushroom Stoppers ' held, or in other packs, which increased pressure (at least 3 bars 20 degrees Celsius) because of the presence of carbon dioxide in the liquid and k u ra an actual alcoholic strength exceeding 1.2% vol. but not exceeding 15% vol., if the composition of the finished product of the alcohol fully emerged in the process of fermentation in wine and sparkling wine taste improvement or formulator added forgiveness e vu does not exceed 0.3% of the quantities of wine;
4) fermented beverages: a) still fermented beverages: alcoholic beverages (except wine) with the actual amount of alcohol above 1.2% vol., but not more than 15% vol., if the composition of the finished product of the alcohol beverage fermentation occurred in the whole process and fermented drinks taste improvement or the formulator of the additives added to the quantity does not exceed 0.3% of the amount of the drink, b) sparkling fermented beverages: alcoholic beverages (except wine), which are bottled with a particular fixed ' mushroom Stoppers ' held, or in other packs that is the boost pressure (at least 3 bars 20 degrees Celsius) because of the presence of carbon dioxide in the liquid and that the actual quantities of alcohol exceeding 1.2% vol. but not exceeding 15% vol., if the composition of the finished product of the alcohol beverage fermentation occurred in the whole process and sparkling fermented beverages taste improvement or used additives added to the d audzum not exceed 0.3 percent of the drink;
5) intermediates — still or sparkling alcoholic beverages (except wine and other fermented beverages), which is the main wine or fermented beverages and actual quantities exceeding 1.2% vol. of alcohol, but not exceeding 22% vol.. In the finished composition intermediate products alcohol may not be just a fermented, if at least 30 percent of the actual% vol. of alcohol is fermented origin;
6) excise duty stamps — those of V in the internal revenue service issued a special alcoholic beverage excise tax stamps, which are attached to a bottle of spirits drinks (or other package) and certifying that the excise duty stamps marked drinks has taken control of the country a t bilstoš in alcoholic beverages excise duty laid down conditions and alcoholic beverages is illegal origin;
7) tax warehouse — alcoholic beverages Excise warehouse: the State revenue service controlled site that the storekeeper is produced, processed, stored, imported or send the spirits by applying the deferred taxation in accordance with the conditions of this law;
8) storekeeper-storekeeper excise duty — a legal person with the State revenue service permission to hold a tax warehouse and the ownership or possession of which is a tax warehouse;
9) licensed importer, legal person of the Cabinet in the order received a special permit (license) for the importation of alcoholic beverages into the customs territory of the Republic of Latvia for the release for free circulation and which does not have the status of the holder of the warehouse.
 
2. article. The scope of the law (1) this law shall apply to alcoholic beverages, which are produced, processed, stored, disposed of, or sent to the customs territory of the Republic of Latvia, and determines the order in which alcoholic beverages are subject to excise duty (tax).
(2) the procedures to be carried out in business with alcoholic drinks in the customs territory of the Republic of Latvia (production, processing, transport, storage, import, export, sales), by laws and Cabinet regulations.
 
3. article. Taxable object (1) taxable object has the following alcoholic beverages: 1) ugh ns;
2) fermented beverages;
3) intermediates;
4) alcohol;
5) other liquor.
(2) taxable codes are spirit drinks in accordance with the combined nomenclature, listed in annex to this law.
 
4. article. Taxable persons are taxable persons: 1) natural or legal persons or arrangements associated with the contract or the natural or legal person groups that spirits are imported to the customs territory of the Republic of Latvia for the release for free circulation;
2) storekeeper in the cases stipulated by law.
 
5. article. Labelling of spirit drinks (1), all alcoholic beverages are labelled with excise stamps. With excise stamps unmarked drinks banned from the store, move, and to realize the customs territory of the Republic of Latvia, except for in the fourth paragraph of this article, in certain cases.
(2) the excise duty stamps are allowed to label spirits: 1) the customs territory of the Republic of Latvia, the only tax warehouse or customs warehouses if the State revenue service;
2) abroad for imports into the customs territory of the Republic of Latvia.
(3) the order in which the alcoholic beverages to be labelled with excise stamps set by the Cabinet of Ministers.
(4) Not be marked with excise duty stamps are allowed: 1) by alcohol beverages: a) "Riga black Balsam", contained a clay pitcher, b) spirits, bottled in bottles with a capacity of up to 100 millilitres, c) spirit drinks which are exempt from tax in accordance with article 8 of this law, (d)) the spirit drinks for which applicable tax relief in accordance with article 9 of this law;
2) spirit drinks which are stored, transferred or disposed of: (a) the excise warehouses), b) and customs law regulations in the designated areas where drinks are allowed to store and realize, without paying tax, c) in accordance with article 15 of the law.
 
6. article. Excise warehouse (1) alcoholic beverages, processing and packing only Excise warehouse.
(2) the storage of alcoholic beverages, by applying the deferred taxation, allowed only an Excise warehouse except customs law in certain cases.
(3) the storekeeper in charge of all alcoholic beverages, which are placed in an Excise warehouse, as well as tracks and records of any transactions with alcoholic drinks in the Excise warehouse.
(4) in order to create and keep the Excise warehouse, the warehouse keeper shall submit this law laid down in article 14.
(5) the order in which allowed to create and keep the Excise warehouse, the set's Cabinet.
 
7. article. Tax rates and their application (1) alcoholic beverages tax calculated at the following rates: 1) wine (100 litres): 25 lats;
2) other fermented beverages (for 100 litres): 25 lats;
3) to intermediate (100 litres): a) to 14% vol. (including) — 30 lats, b) from 14 to 22% vol.% vol. (including) — 60 lats;
4) alcohol (about 100 litres absolute alcohol): 460 dollars;
5) other alcoholic beverages (about 100 litres absolute alcohol): 460 dollars.
(2) the calculation of the tax, the first part of this article (4) and (5) the spirit drinks referred to in litres, the quantity of the Cabinet in the order determined according to the quantity of the temperature by 20 degrees Celsius (c).
Chapter II. Exemptions and incentives article 8. Exemptions from tax exempt: 1) denatured spirits;
2) alcoholic beverages, which are used to measure the quality of alcoholic beverages;
3) alcoholic beverages, which lost for reasons of force majeure;
4) veterinary medical alcohol and the needs of the pharmaceutical industry;
5) alcohol research needs;
6) wine or fermented beverages, which made for an individual for their own consumption;
7) alcoholic beverages which natural person Latvia imported into the customs territory for their own consumption in the following amounts: (a)) or fermented wine beverages — up to five litres, (b)) intermediates — up to three litres, c) other alcoholic beverages — up to one litre,

(d)) other lkoholisk beverages — a proportion not exceeding the allowed quantity above.
 
9. article. Benefits (1) alcoholic beverages used by another product (with the exception of this law, article 7 referred to in the first subparagraph of drinks), the tax rate for the manufacture of 100 litres of absolute alcohol is 14.
(2) the first paragraph of this article rate alcoholic drinks used in foods, alcoholic beverages, applicable directly or as semi-finished components used in discharge or any other food, if the alcohol content does not exceed 8.5 litres absolute alcohol is 100 kilograms of chocolate candy, or 5 litres of absolute alcohol is 100 kilograms for other products.
(3) If a legal person exporting goods, for which the raw materials used in the manufacture of the tax paid under the first paragraph of this article, the budget rate lodging tax is reimbursed.
(4) the Cabinet of Ministers shall lay down the procedure (also submitted documents, document submission and review deadlines, deadlines for repayment of duty) in which: 1) a taxable person is allowed to apply in the first paragraph above;
2 legal persons) refundable tax in the third paragraph of this article, the case in point.
Chapter III. Tax calculation and payment 10. p ants. Calculation of the tax, the tax is calculated by the article 7 of this law the rates laid down in alcoholic beverages, which are: 1) the Republic of Latvia are introduced into the customs territory of the community;
2) removed from the Excise warehouse;
3) need be marked with excise duty stamps receive excise stamps.
 
11. article. Tax evasion (1) taxation the tax period is one calendar month.
(2) tax evasion may only be used for non-cash settlement.
(3) the Licensed importer or warehouse keeper duty on alcoholic beverages, if this law provides otherwise, pay in one of the following cases: 1) before the excise tax stamps;
2) received during the tax period for excise duty stamps, within 15 days after the end of the tax period.
(4) Li cencēt importer calculated tax on this law, article 5, paragraph 1 of the fourth part "b" and "d" referred to in alcoholic beverages, where imported from foreign countries in the Republic of Latvia in the customs territory for release for free circulation, pay the credit institution before the presentation of a spirit drink shall, where this Act provides otherwise.
(5) the warehouse keeper in the tax period calculated tax on this law, article 5, paragraph 1 of the fourth part "a", "b" and "d" referred to in alcoholic beverages during the tax period that left the Excise warehouse, paid into the State budget within 15 days after the end of the tax period if this law provides otherwise.
 
12. 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) a warehouse keeper shall submit tax returns for each of the Excise warehouse.
(3) the tax declaration form shall be approved by the Cabinet of Ministers.
 
13. article. Excise duty stamps and receive (1) excise duty stamps issued by the State revenue service.
(2) the excise duty stamps can be obtained from: 1) licensed importers;
2) warehouse keepers.
(3) if the excise tax stamps, licensed importer or warehouse keeper of this law in accordance with the procedure laid down in article 14 shall be submitted in support of the sales tax amount corresponding to the quantity of excise stamps, where this Act provides otherwise.
(4) If li cencēt importer or warehouse keeper shall return the State revenue received but not used or damaged excise duty stamps, their acquisition costs shall be borne by the licensed importer or warehouse keeper, who received the mark of this excise tax, except that this article is the sixth and ninth cases referred to.
(5) Given the excise stamps are destroyed, except those that are producing the excise tax stamps for oriģināliepakojum. 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.
(6) If the State revenue service licensed importer or warehouse holder issued a corrupted or invalid excise stamps, of this article fourth and fifth part the expenditure referred to in the licensed importer or warehouse holder does not pay. The State revenue service returned damaged or invalid excise stamps, exchanged for new excise stamps.
(7) if the licensed importer or warehouse keeper shall return the received during the tax period, but unused or damaged excise stamps for the State revenue service within 15 days after the end of the tax period, the tax calculated under the excise duty received marks, the licensed importer or warehouse keeper has been charged.
(8) if the licensed importer or warehouse keeper shall return the State revenue received but not used or damaged excise stamps, of which the tax is paid, the tax paid is transferred to subsequent tax payments or the licensed importer or written request of the holder of the warehouse is repaid within 15 days. The licensed importer or NOLA ktav i shall bear this article fourth and fifth expenses referred to.
(9) if the licensed importer or warehouse received shall be returned by the keeper, but unused stamps, of excise duty to the oriģināliepakojum, the establishment of this article fourth and fifth part the expenditure referred to in the licensed importer or warehouse holder does not pay.
 
14. article. (1) the security to do business with alcoholic beverages and the use of deferred taxation, the licensed importer and the storekeeper is lodged in accordance with the procedure laid down in this article.
(2) the security shall not be less than the tax calculated on the quantity of alcoholic beverages which will be in the business of applying the deferred taxation, other than the third and fourth cases referred to.
(3) the Cabinet of Ministers shall lay down the conditions in which the case of the holder of the warehouse, producing spirit drinks may reduce the size of the security.
(4) provision of alcoholic beverages need not be given if the licensed importer or warehouse keeper pursuant to the received excise tax stamps before the calculated pay excise tax stamps.
(5) a licensed importer or warehouse keeper may submit the following provided for us: 1) a one-time provision for the debt calculated tax one certain quantity;
2) General Security for a specific period of time and calculate the tax debt in a certain amount.
(6) can be used as collateral: 1) security;
2) licensed importer or warehouse insurance against civil liability of the holder;
3) credit guarantee;
4) pledge agreement that the storekeeper or licensed importer entered into with the State revenue service.
(7) if the subject ever licensed importer or warehouse keeper who returned received during the tax period, but unused or damaged excise stamps for the State revenue service within 15 days after the end of the tax period, before the excise tax stamps submitted a single receipt is, who calculated stipulated in its excise tax stamps, the security corresponding to the amount of the tax that is determined according to atdotaj of the excise tax stamps are deleted or returned to the applicant after article 13 of this law in the fourth and the fifth part of the cover.
(8) the procedure for submitting, and returning security to be deleted are determined by the Cabinet of Ministers.
 
15. article. Deferred tax payment application, moving the liquor (1) Licensed importer in accordance with the procedure laid down in this Act allowed deferred payment of tax to apply the calculated tax on alcoholic beverages entering the customs territory of the Republic of Latvia in their movement to the Excise warehouse.
(2) the inventory there ētāj allowed deferred payment of tax to apply the calculated tax on alcoholic beverages, which are: 1) from one Excise warehouse is moved to another Excise warehouse;
2) removed from the Excise warehouse for further removal from the late Republic to the customs territory of the wound;
3) entering the customs territory of the Republic of Latvia in their movement to the Excise warehouse.
(3) a licensed importer who carried out the first paragraph of this article, and the storekeeper, which this article referred to in the second paragraph, do not pay estimated tax if the State revenue service to submit documents proving that the liquor meets one of the following conditions: 1) they have received a tax warehouse;
2) they are exported from the customs territory of the Republic of Latvia.

(4) If a licensed importer or warehouse keeper for alcoholic beverages, which move under the first or second subparagraph, do not submit the third part of this article, these documents, it must pay the calculated tax after this law laid down in article 7.
Chapter IV. Responsibility and the alcoholic beverage inventory article 16. Liability for violations of this law (1) the person responsible for the infringements, 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 confiscate liquor, imported to the customs territory of the Republic of Latvia or exported from an Excise warehouse, but for which tax was not paid and not filed in article 14 of this law certain security for fulfilment of the activities.
(3) Confiscated drinks is destroyed, or to be denatured processed Cabinet.
(4) If a natural or legal person performing any operation with alcoholic drinks, not subject to the conditions of this law, the State revenue service has the right to order recovery of unchallenged State budget according to the article 7 of this law the rates laid down in the outstanding tax amount and charge a fine of two hundred percent of the outstanding tax amount.
 
Article 17. Inventory of alcoholic beverages (1) the holder of a warehouse in the Phys. Invt drinks, located in an Excise warehouse, and pēctaksāc information on the first date of the period.
(2) the results of the remaining Inventory accounting records 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 between the assessment — the surplus or deficit (izlaupījum, loss, loss, etc.), display both the accounting records and tax returns, in the following order: 1) if the inventory surplus, it is found are subject to tax in accordance with article 7 of the law on rate laid down;
2) if counting discrepancies, it is found are subject to tax in accordance with the rules laid down in article 7, except for rate discrepancies, which: (a)) correspond to the Cabinet of Ministers approved the rules, (b)) this act occurred article 8, paragraph 3 of the loss.
1. Transitional provisions this law article 5, second paragraph, of the fourth part, paragraph 2 and article 6, the first and second part concerning alcoholic beverages business, which received a special permit (license) for the production of alcoholic beverages and are applicable from 1 July 1999.
2. until 30 June 1999 for the alcoholic beverage production companies who have received a special permit (license) for the production of alcoholic beverages and commercialized: 1) is taxable and may receive excise tax stamps in accordance with this law, article 13, second subparagraph;
2) tax on each of the last decade of the actual turnover pay the current month 13 and 23 date and next month's date, but 3 not later than 30 days from the date of receipt of the excise marks;
3 do not pay tax) (submitting collateral) of production exported: (a)) to a tax warehouse, b) from the customs territory of the Republic of Latvia, c) to the customs warehouse.
3. The Cabinet of Ministers to 2003 develop amendments to this law, this law 1, 8 and 9 of article into line with the relevant requirements of the European Union.
4. This law, article 7 of the second part shall enter into force on 1 January 2000.
The law shall enter into force on 1 January 1999.
The law adopted in 1998 the Saeima on 29 October.
 
The President g. Ulmanis in Riga on 11 November 1998, the law "on State excise taxes on alcoholic beverages" annex 1. the wine down the tax applicable to alcoholic beverages, which comply with the codes of the combined nomenclature and 2204 2205, if these alcoholic drinks while meeting all of the law On excise duty, "alcoholic beverages" in article 1, the second subparagraph of paragraph 3.
2. Fermented beverages tax applicable to certain alcoholic drinks which comply with CN code 2206, if these alcoholic drinks turn complies with all laws "on the excise tax on alcoholic beverages" in article 1, second paragraph, point 4.
3. Intermediate products with alcohol content of up to 14% vol., (including) the specific duty applicable to alcoholic beverages, which comply with the codes of the combined nomenclature, 2204, 2205 and 2206 if these alcoholic drinks turn complies with all laws "on excise tax spirits d z ērien" in article 1, second paragraph, point 5 of these requirements and the actual quantity of alcohol shall not exceed 14% vol..
4. Intermediate products with alcohol content of between 14 and 22% vol. (including) the specific duty applicable to alcoholic beverages, which comply with the codes of the combined nomenclature, 2204, 2205 and 2206 if these alcoholic drinks turn complies with all laws "on the excise tax on alcoholic beverages" in article 1, second paragraph, point 5 of these requirements and the actual quantity i rt sp they are from 14 to 22% vol. (inclusive).
5. Alcohol specific tax applicable to alcoholic beverages, which comply with the code of the combined nomenclature, 2207, if these alcoholic drinks turn complies with all laws "on the excise tax on alcoholic beverages" in article 1, paragraph 2, second subparagraph of the said requirements.
6. Other alcoholic beverages specific duty applicable to alcoholic beverages, which comply with the codes of the combined nomenclature, 2204, 2205 and 2206 and 2208 not listed in other paragraphs of the annex.