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" (the Republic of Latvia Supreme Council and Government Informant, 1991, 3./4.nr.; 1992, 4./5, 13/14, 29-31, 46./47./48.nr.;/15.nr.; 1993, 14. 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.) the following amendments: 1. in article 3: Add to the first paragraph of article 2 paragraph 1 by the following: "2.1) beer with ethyl alcohol content 5.5% vol. to above 7.0% vol. (inclusive) per hectolitre for $4";
make the first part of paragraph 3 as follows: "3) other alcoholic beverages and beer with alcohol content above 7.0% vol. for excise duty calculated in absolute alcohol (100 percent alcohol) and volume (quantity). The absolute rate of alcohol per liter Ls 3.5 ";
Add to the first paragraph of article 12 and paragraph 13 with the following: "12"), its counterpart in the kerosene and components on one litre of 0.17;
13, its counterpart for fuel oil) and components for 1000 kg $10 ";
to supplement the article with a new third and fourth subparagraph by the following: "fishing company, Fisherman's farm or the person who deals with individual fishing (individual work), excise duty refundable procedure set by the Cabinet for the year in question, the quantity of fish caught to no more than 500 invoices litres of diesel fuel per tonne of fish caught.
Companies (companies) and other legal entities that petrol, diesel (gas oil), kerosene, fuel oil and substitute these products and components used as raw material in manufacturing (processing) technological process as fuel for boilers or as fuel for production of heat energy (recycling) of production technological processes, excise tax refund in the Cabinet. ";
consider the third part of the fifth.
2. Supplement article 4 with the eighth and the ninth subparagraph by the following: "beer with ethanol content up to 5.5% vol., (including) the excise duty shall be charged. Beer produced at home for their own purposes, shall not be subject to excise duty.
If a company (company a) exports goods, for which the raw materials used in the manufacture of excise tax paid, the budget, the excise duty paid will be refunded, if this law does not provide otherwise. "
3. in article 5: to make the first sentence of the third paragraph the following wording: "the excise tax on goods to be marked with excise duty stamps or other special markings, except the drinks produced in Latvia, is paid the purchase of excise stamps or special marking time.";
replace the fifth paragraph, the words "on petrol and diesel, the substitute products and components" with the words "for gasoline, diesel fuel (gas), kerosene, fuel oil, substitute products and components";
to supplement the article with sixth and seventh subparagraph by the following: "alcoholic beverages companies excise tax due on each of the last decade of the actual turnover is the current month, 13 and 23 next month and date date 3. The company will pay the excise tax to the State budget, according to the State Revenue Service District (municipal) Department submitted the Declaration, which the form is approved by the Cabinet of Ministers.
Beer producers excise tax payable for the previous month to the 15th of the month, according to the State Revenue Service District (municipal) Department submitted the Declaration, which the form is approved by the Cabinet of Ministers. "
4. Replace article 5.1 in the third paragraph, the words "on petrol and diesel, the substitute products and components" with the words "for gasoline, diesel fuel (gas), kerosene, fuel oil, substitute products and components".
5. Supplement article 6 with the sixth part as follows: "The beer bottles (or other package) labels must contain the information about the content of ethyl alcohol tilpumprocento. In fact, ethyl alcohol% vol. for beer, the permissible deviation from the ethyl alcohol% vol., indicated on the bottle (or other package) is 0.3% vol. for the label, one way or another. "
6. To supplement the law with article 6.1 as follows: "article 6.1. The duties and responsibilities of companies producing cigarettes, tobacco products and alcoholic beverages (except beers) for export or sale of duty-free shops, the companies that manufacture cigarettes and other tobacco products for export or for sale in duty-free shops, you must meet one of the following requirements: 1) for each cigarette packaging (box) must be well visible the words "export" and its translation in English for "export" or the words "without the taxes" and its translation to English "DUTY free";
2) on each cigarette packaging (box) must be another State excise tax stamps or other special markings.
Companies that produce alcoholic beverages (except beers) for export or the duty-free shops, disposal should ensure that each alcoholic beverage bottles (or other package) labels would be good to see the words "export" and its English translation "export" or "without the taxes" and its English translation "DUTY free". This requirement does not apply to bulk alcohol exports.
If your company exports products, not ensuring that requirements imposed by a penalty of 100 percent of the value of the goods to be exported and the goods confiscated. "
7. transitional provisions be supplemented with 4, 5, 6 and 7 point as follows: "4. This law, article 3, first paragraph, paragraphs 12 and 13 of the rules shall enter into force on 1 January 2001.
5. Article 3, first paragraph, paragraphs 12 and 13 of the entry into force of the excise tax rate is as follows: 1), its counterpart in the kerosene and components on one litre (a)) until July 1, 1997, shall not be subject to excise duty, (b)) with the July 1, 1997-$ 0.08, c) by January 1, 1998-$ 0.10, d) by January 1, 1999-$ 0.13 , e) with 1 January 2000 – $0.16;
2 fuel oil to substitute for them) and components for 1000 kg: a) by January 1, 1998, shall not be subject to excise duty, (b)) with the January 1, 1998-$ 2, c) by January 1, 1999-$ 4, d) by January 1, 2000-$ 8.
6. Article 3 of this law, the third part (excise tax rebate for businesses, fishermen, fishery farms and individuals who deal with individual fishing) shall enter into force on 1 January 1998.
7. Article 6.1 of this law shall enter into force on 1 January 1998. "
The law adopted by the Parliament of 20 March 1997.
Riga, 29 March 1997 the President g. Ulmanis