The Saeima has adopted and the President promulgated the following laws: Excise Tax On petroleum products 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) tax warehouse — the meaning of this law: the tax warehouse of petroleum products; It is a Cabinet Minister in the form prescribed by the State revenue service recognized the place where oil products are produced, stored or take other actions with them in accordance with the provisions of this law.
(3) the holder of the Excise warehouse, the meaning of this law: the legal person to whom the cabinet order is issued to the State revenue service permission to hold an Excise warehouse that is this person owned or rented by it.
(4) oil production-the meaning of this law: the mixing of oil products (including mixing with other substances other than petroleum products, within the meaning of this law), working, processing, and any other action that results in oil change their life, physical or chemical properties.
2. article. The scope of the law this law applies to any activities that the customs territory of the Republic of Latvia is made with petroleum products, also on the movement of oil through the pipeline transport.
3. article. The excise duty on oil products taxable object (1) excise tax on petroleum products (hereinafter tax) taxable object is a petroleum product, the substitute products and components, as well as other products completely or partially composed of hydrocarbons (petroleum products).
(2) the taxable oil products according to the combined nomenclature of goods of Latvia for this law.
4. article. A taxable person by a taxable person are: 1) natural and legal persons that oil products are imported to the customs territory of the Republic of Latvia for the release for free circulation;
2), the holder of the Excise warehouse in accordance with the provisions of this law.
5. article. Excise warehouse (1) an Excise warehouse under customs control can perform transactions with petroleum products and does not pay tax while Excise warehouse.
(2) an Excise warehouse Only is allowed for the production of petroleum products.
(3) an Excise warehouse is required of the State revenue service.
(4) the holder of the Excise warehouse is liable for all petroleum products, which are placed in an Excise warehouse, as well as tracks and records of any transactions with petroleum products in the Excise warehouse.
(5) the order in which you are given permission to hold a tax warehouse and the order in which any action is made with petroleum products tax warehouse shall be established by the Cabinet of Ministers.
6. article. Tax rate (1) petroleum products, except for in the second paragraph of this article means tax calculated in local currency according to the following rates: 1) for unleaded petrol, the substitute products and components for 1000 litres: 200 lats;
2) for leaded petrol, the substitute products and components for 1000 litres: 230 LVL;
3), its counterpart in the kerosene and components for 1000 litres – 170 ls;
4) diesel (gas oil), the substitute products and components for 1000 litres – 170 ls;
5, its counterpart for fuel oil) and components of 1000 kilograms — 170 Lats;
6) petroleum gases and other gaseous hydrocarbons, except natural gas, about 1000 kilograms, 70 lats.
(2) petroleum products in accordance with the third paragraph of this article, the conditions of delivery of those natural or legal persons, that of the oil used as fuel for heat production heat, electricity or thermal energy production production (processing) technological process (referred to as fuel), the tax is calculated in local currency according to the following rates: 1) kerosene, they substitute products and components for 1000 litres-13 lat;
2) diesel (gas oil), the substitute products and components for 1000 litres-13 lat;
3, its counterpart for fuel oil) and components of 1000 kilograms, 10 lats.
(3) If petroleum products are highlighted (marked) Excise warehouse and from a tax warehouse, delivered the second part of this article, the persons referred to in, tax is calculated by the second part of this article, the specific rates. The order in which oil highlights (highlights) and delivered the second part of this article, these persons, determined by the Cabinet of Ministers.
(4) If the third paragraph of this article, the conditions are not met, the tax is calculated by the first part of this article, the specific rates.
(5) the order in which are taxed petroleum gases and other gaseous hydrocarbons shall be determined by the Cabinet of Ministers.
(6) in the first and second subparagraphs to specific tax rates applied to the relevant annex of this law the following oil products.
Chapter II exemptions and benefits article 7. Exemptions (1) is not subject to tax these oil products in accordance with the second paragraph of this article, the terms are used: 1) the air vehicle (aircraft and other vehicle) supply: a) the travelling international lines, b) which are registered in the Republic of Latvia the airline uses air or special work in the territory of the Republic of Latvia, c) that rescue services use emergency and rescue or assistance;
2) marine vehicle (and other vehicles) supply: a) the travelling international lines, b) which are used by rescue services and emergency rescue or assistance at sea, for the performance of c) which the Latvian register of Vessels registered in the fishing vessel, d) which are foreign fishing vessels, which carry out national e) control environment and use of natural resources;
3) air and sea supply vehicles, which ensure the protection of the country.
(2) is not subject to tax oil products supply under customs control in the first part of this article contains the vehicles.
(3) where the second subparagraph of this article, the conditions are not met, the tax is calculated by the article 6 of this law laid down in the first subparagraph.
(4) is not subject to tax oil products that the Cabinet of Ministers in the order are delivered to undertakings (companies) that are used for the production of raw materials (processing) technological process (raw material).
(5) the tax is not subject to the petroleum gases and other gaseous hydrocarbons that are used by the natural or legal persons, who supply the oil products used as heating fuel or used gas furnaces and other equipment (other than fuel).
(6) the tax shall be applied to oil (fuel), which provides the customs territory of the Republic of Latvia in the current commercial vehicle inwards operation and maintenance in accordance with the customs law.
8. article. Incentives for agricultural producers, the duty paid on diesel fuel used (oil), refundable cabinet order, invoice in one calendar year 120 litres of diesel (gas oil) for every property, permanent use or lease of agricultural land to the HA, which represents local Government Council (the Council), the Chairman or his Deputy the certificate issued.
Chapter III tax calculation and payment article 9. Tax calculation (1) physical and legal person tax on oil products imported into the customs territory of the Republic of Latvia, is given by this law, article 6, first paragraph, the specific rates and declare it to the Customs Office.
(2) the holder of the Excise warehouse: 1) tax on oil products imported into the customs territory of the Republic of Latvia, is given by article 6 of this law in the first part rates;
2) tax on oil products that leave the tax warehouse or an Excise warehouse, is given by article 6 of this law in the first or second paragraph specific rates. This also applies to the Excise warehouse of the produced oil products.
(3) in calculating the tax, the oil quantity litres Cabinet regulated the procedure determined according to their quantity + 15 degrees Celsius temperature.
10. article. Tax evasion (1) taxation the tax period is one calendar month.
(2) the natural or legal person who imported petroleum products in the customs territory of the Republic of Latvia for the release for free circulation, the calculated tax in the State budget pays the Customs authorities reporting of petroleum products during or before the bank institution.
(3) the holder of the Excise warehouse of the calculated tax in the State budget pays: 1) on oil products imported into the customs territory of the Republic of Latvia for the release for free circulation, the Customs authorities reporting of petroleum products during or before the bank;
2) of petroleum products during the tax period leaves the tax warehouse or Excise warehouse, the bank shall, within 15 days after the end of the tax period.
(4) the tax is not paid in the third paragraph of this article, paragraph 2, within the time limit set in the non-contentious recovered.

11. article. Exemption from payment of the calculated tax on petroleum products, which are imported, to move to a tax warehouse, or move in transit (1) a legal person does not have to pay estimated tax in accordance with the provisions of this article on petroleum products, which are: 1) the Republic of Latvia are introduced into the customs territory to an Excise warehouse;
2) moving in transit through the customs territory of the Republic of Latvia.
(2) this article shall also apply to the holder of the Excise warehouse, if it carried out the first part of this article.
(3) for the purpose of the first part of this article contains the steps and did not pay tax, legal person of the specified actions should be submitted to the State revenue service guarantee in accordance with the customs legislation.
(4) the legal entity that performs the first part of this article, do not have to pay tax if it calculated the State revenue service submitted documents showing that petroleum products comply with at least one of the following conditions: 1) petroleum products received the Excise warehouse;
2) petroleum products have been exported from the customs territory of the Republic of Latvia;
3) petroleum products exported to the territory of the Republic of Latvia, subject to the special conditions of customs.
(5) if the legal person for petroleum products moved in accordance with the first paragraph of this article, do not submit the fourth paragraph of this article, these documents, it must pay the calculated tax after this law article 6, first paragraph, the specific rates.
12. article. Exemption from payment of the calculated tax on petroleum products moved from one Excise warehouse to other Excise warehouse or exported (1) an Excise warehouse, the holder does not have to pay estimated tax in accordance with the provisions of this article on petroleum products, which are: 1) is moved from one Excise warehouse to other Excise warehouse;
2) removed from the Excise warehouse for further exportation from the customs territory of the Republic of Latvia;
3) removed from the Excise warehouse for further export to the territory of the Republic of Latvia, subject to the special conditions of customs.
(2) for the purpose of the first part of this article contains the steps and did not pay tax, the holder of the Excise warehouse of the specified actions by the State revenue service guarantee in accordance with the customs legislation.
(3) the holder of the Excise warehouse of petroleum products moved in accordance with the first subparagraph, do not have to pay estimated tax, if the Excise warehouse, the holder of the State revenue service to submit documents proving that the petroleum products comply with at least one of the following conditions: 1) petroleum products received into another Excise warehouse;
2) petroleum products have been exported from the customs territory of the Republic of Latvia;
3) petroleum products exported to the territory of the Republic of Latvia, subject to the special conditions of customs.
(4) If the holder of the Excise warehouse of petroleum products moved in accordance with the first paragraph of this article, do not submit the third part of this article, these documents, it must pay the calculated tax after this law article 6, first paragraph, the specific rates.
13. article. Tax Declaration (1) the holder of the Excise warehouse shall submit to the State revenue service tax return for the tax period, within 15 days after the end of the tax period.
(2) the holder of the Excise warehouse shall submit a separate return for each tax Excise warehouse.
(3) the tax declaration form shall be approved by the Cabinet of Ministers.
14. article. Tax revenue allocation budget (1) tax revenues be allocated as follows: 1) 50 per cent of the national budget included;
2) 50 percent of the State budget including special (national road fund).
(2) national road fund credited to the funds used for the laws and regulations of the Cabinet of Ministers.
Chapter IV final provisions article 15. Liability for violations of this law (1) If a taxable person does not submit the specified period tax return or not submitted at all, in breach of this statutory time limit for payment or reduced the taxable object, responsible for infringements under this law and the law on taxes and duties ".
(2) the relevant national supervisory and control authorities have the right to legal cases and in order to seize the oil products: 1) imported into the customs territory of the Republic of Latvia, without paying duty and without submitting this law, article 11 of the guarantee referred to in the third subparagraph on the specified action;
2) left the Excise warehouse, without paying duty and without submitting this law article 12 guarantees referred to in the second subparagraph on the specified action;
3) highlighted (marked), but then the tagging (labelling), substances are hidden, removed or otherwise neutralized (eliminated).
16. article. Excise warehouse, liability of the holder (1) If the holder of the Excise warehouse of oil, which is taxed as a fuel or feedstock, delivered to other natural or legal persons, not this law, article 6 referred to in the second subparagraph, is moved from his unpaid tax and fines the amount.
(2) If the holder of the Excise warehouse within three years repeatedly made to the first paragraph of this article, the irregularities are recovered from his unpaid tax and fines double this amount.
(3) the holder of the Excise warehouse, before he fills in the tax return for the tax period and submit it to the State revenue service, must be in the Phys. Invt petroleum products which are located in their Excise warehouse.
(4) the results of the remaining Inventory accounting records and tax declaration within the time limit laid down in this law.
(5) If the counting, it is found in the accounting records and counting the difference, then the difference between the assessment — the surplus or deficit (izlaupījum, loss, loss, etc.) — must be produced in both the accounting records and tax returns, in the following order: 1) if the inventory, found surplus, it taxed by this law, article 6, first paragraph, the specific rates;
2) if making the inventory, found shortages it taxed by this law, article 6, first paragraph, the specific rates, except: (a) the shortfall) Cabinet of Ministers approved the framework of rules b) shortage, for which there is evidence, which had been approved by the relevant national supervisory and control authorities documents about it that this shortage is not the result of an Excise warehouse, the holder's fault.
(6) If the State Revenue Service investigation establishes accounting and inventory data, the evaluation of the difference the difference — surplus or shortage, exceeding the norm of the Cabinet approved and which are not shown in the Excise warehouse of the accounting records of the holder, of the holder of the Excise warehouse is littered in unpaid tax and fines them.
(7) in the sixth paragraph of this article If the infringement committed within three years, from the holder of the Excise warehouse is littered in unpaid tax and fines double this amount.
Article 17. General liability (1) the natural or legal persons who, in accordance with article 6 of this law the second part are delivered oil products intended for use as heating fuel, are prohibited by the relevant oil products used for another purpose (also put another person).
(2) legal persons who owned or leased vehicles have petroleum products supplied in accordance with article 7 of this law, the first paragraph, releasing it from the tax, are prohibited by the relevant oil products used for another purpose (also put another person).
(3) enterprises (companies) in accordance with article 7 of this law, a quarter of the oil products are delivered for use as raw material, are prohibited by the relevant oil products used for another purpose (also put another person).
(4) natural or legal persons who, in accordance with article 7 of this law the fifth delivered oil products intended for use as heating fuel or gas furnaces and other equipment (other than fuel), are prohibited by the relevant oil products used for another purpose (also put another person).
(5) if the national supervisory and control authorities within their competence, finds that a person has violated the first, second, third or fourth prohibition, set out in part a of that person for the benefit of the State budget is littered the penalty double of the amount of duty, calculated by this law, article 6, first paragraph, the specific rates.
(6) the relevant national supervisory and control authorities have the right to legal cases and in order to seize to natural or legal persons found to be highlighted (marked) petroleum products which they used instead for fuel, but for other purposes or for which these individuals can produce their purchase documents.
18. article. Tax matters appeals against the decisions of agenda

Tax matters for the decision taken by the taxable person is entitled to appeal to the law "About taxes and duties".
1. Transitional provisions this law article 6, first paragraph, the specific rates shall enter into force on 1 January 2001.
2. by article 6 of this law, the rates provided for in the first subparagraph for the entry into force of the oil products excise duty levied at the following rates: 1) for unleaded petrol, the substitute products and components for 1000 litres: (a)) with the January 1, 1998:140 lats, b) by January 1, 1999, 160 lats, c) 1 January 2000:180 lats;
2) for leaded petrol, the substitute products and components for 1000 litres: a) 1 January 1998 — 160 lats, b) by January 1, 1999, 190 pounds, c) by 1 January 2000 — 210 lats;
3), its counterpart in the kerosene and components for 1000 litres: a) 1 January 1998-100 lats, b) by January 1, 1999:130 lats, c) by 1 January 2000 — 160 lats;
4) diesel (gas oil), the substitute products and components for 1000 litres: a) 1 January 1998-100 lats, b) by January 1, 1999:130 lats, c) by 1 January 2000 — 160 lats;
5, its counterpart for fuel oil) and components of 1000 kilograms) with the following: (a) 1 January 1998 – 2 lats, b) by January 1, 1999:130 lats, c) by 1 January 2000 — 160 lats;
6) petroleum gases and other gaseous hydrocarbons, except natural gas, about 1000 kilograms) with the following: (a) January 1, 1998:10 lats, b) by 1 January 1999-30 dollars, c) 1 January 2000:50 lats.
3. This law, article 6, paragraph 2, and article 7, fourth paragraph shall enter into force on 1 January 1999.
4. this law, article 6 and the second subparagraph of article 7 of the fourth part of the entry into force to undertakings (companies) and other legal entities, which use oil as fuel for heat production heat, electricity or thermal energy production production (processing) in the technological process of production of raw materials (processing) in the technological process, the excise tax refund in the Cabinet.
5. Due to this Act of the transitional provisions laid down in paragraph 2, the excise tax rates annual change of legal persons doing business with oil products, the Cabinet established each year after the year the position on January 1, the Phys. Invt oil belonging to them and about the counting results found in quantity of petroleum products in the country pay excise duty in the budget, the amount of which shall be calculated as the difference between the rates of excise duty in force during the year on 1 January, and the excise duty at the rate in force in the previous year, as well as the report of the national revenue.
The law shall enter into force on 1 January 1998.
The Parliament adopted Act of 13 November 1997.
The President g. Ulmanis in Riga on 28 November 1997 in the law "on excise taxes on petroleum products" annex to the law "on excise duties on petroleum products" specified excise tax applies to the following goods: 1. for unleaded petrol, the substitute products and components for excise duty applicable to the goods in accordance with the combined nomenclature of goods correspond to the following codes: code product name 270900100-natural gas condensate-light oils: 271000110-specific recycling processes-271000150-chemical transformation processes except in subpozīcij-271000110.-other:---special spirits: 271000210----white spirit (white spirit) 271000250----other------no more than 0.013 g/l: 271000270-------with lower octane than 95 271000290-------with octane 95 or higher, but lower than 98 271000320-------with octane 98 or higher 271000370----spirit type jet fuel 271000390----other light oils-381119000-other 381400900-other 2. Leaded petrol, for the substitute product and component for excise duties applicable to goods that in accordance with the combined nomenclature of goods correspond to the following codes: code product name---other:----motorbenzīn: 271000260--------aviation gasoline---more than 0.013 g/l: 271000340-------with lower octane than 98 271000360-------with octane 98 or higher-anti-material configurations: 381111--of lead compounds on the basis of:-381111100-381111900-based on tetraethyl lead-the-rest 3. Kerosene, they substitute products and components for excise duty applicable to the goods in accordance with the combined nomenclature of goods correspond to the following codes product name: code-medium oils: 271000410-specific recycling processes-271000450-chemical transformation processes, except in the 271000410. subpozīcij-in-:-other: 271000510--kerosene-jet fuel-271000550-271000590-General-other 4. Diesel (gas oil), the substitute products and components for excise duty applicable to the goods in accordance with the combined nomenclature of goods correspond to the following codes: code product name-the volatile oil (gas oil): 271000610---specific recycling processes 271000650-chemical transformation processes except subpoz-tion at 271000610. of the above---other: 271000660----with a sulphur content not exceeding 0.05% 271000670----with a sulphur content of more than 0,05% but not more than 0.2% 271000680----with a sulphur content of more than 0.2%, the substitute fuel oil 5 and components a particular excise duty applicable to the goods in accordance with the combined nomenclature of goods correspond to the following codes: code product name-a fuel oil: 271000710---specific recycling processes 271000720-chemical transformation processes except subpoz-tion at 271000710. of the above---other: 271000740----with a sulphur content of not more than 1%: 271000741---------oil 271000749-other 271000760----with a sulphur content of more than 1% but not more than 2% 271000770----with a sulphur content of more than 2% but not exceeding 2.8% 271000780----with a sulphur content of more than 2.8% oil 6 gases and other gaseous hydrocarbons determine the excise duty applicable to goods that in accordance with the combined nomenclature of goods correspond to the following codes: code product name-liquefied:---propane with a purity of not less than 99%: 271112110----for use as fuel for 271112190----other uses-gaseous state: 271129000--other