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. 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, no. 31, 1994, no. 17; Latvian journal, 1995, no. 44) 1.3. the following amendments: article: make the first parts 1, 2, 3 and 4 as follows: "1 the Rectified ethyl alcohol absolute) of alcohol per liter of Ls 2) Champagne and 3.5 all types of wines (with a strength of up to 14 °), are produced from natural materials of the wine during fermentation of ethanol without additives, as well as beer with alcohol content 5.5% vol., and more than one liter Ls 0.25) 3 other spirit drinks with the exception of ethyl alcohol content of the beer up to 5.5% vol., excise duty calculated in absolute alcohol (100 percent alcohol) and volume (quantity).
The absolute rate of alcohol per litre $3.5 4) cigarettes with filter — for one cigarette cigarettes without filter 0.0035 Ls — $0.005 per cigarette ";
make the first part of paragraph 9 and 10 by the following: "9) for unleaded petrol, the substitute products and components for one liter Ls 0.20 10) for leaded petrol, the substitute products and components on one litre of 0,23";
to supplement the first part of paragraph 11 with the following: "diesel, its counterpart at 11) and components for one liter Ls 0,17";
make the second paragraph by the following: "agricultural producers excise duty refundable, the 120 litres of diesel for each property or use of agricultural land to the HA, if the use of this land do not have a lease agreement. In the case of lease excise tax on those amounts repaid only land tenant. The certificate of possession, use or lease existing cultivated land area of municipal Manager or his Deputy. Arrangements for the refund of excise duties shall be determined by the Cabinet of Ministers. "
2.5.1 article: make the second paragraph as follows: "50 percent of the monthly excise duty between prod's revenue from alcoholic beverages are included in the quarterly national health budget special. National health budget for the special formed only of revenue between prod and it shall lay down the procedure for the use of the Cabinet of Ministers regulations. ";
to make the fourth and fifth by the following: "national road in favour of the Foundation being divided as follows: 1) State joint stock company" Latvian Railway "to be charged 50 percent of the excise duty on diesel fuel used for rail transport;
after deduction of 2) State joint stock company "Latvian Railway" for the remainder to be distributed as follows: (a) 73 percent — national) road fund national road network maintenance, repairs and grants for the carriage of passengers by coach and bus in rural areas;
(b)) 27 percent of local road funds local road (Street), maintenance and repair.
The order in which the excise duty in favour of national special health budget, State joint stock company "Latvian Railway", national road fund and local road funds, determined by the Cabinet of Ministers regulations. ";
to supplement the article with the sixth part as follows: "the order in which the nature of the carriage of passengers by coach and bus in rural areas, determined by the Cabinet of Ministers regulations."
3. To supplement the law with the transitional provisions for the following: "1. the transitional provisions of this law, 3 the first paragraph of article 9, 10 and 11. the provisions of paragraph 1 shall enter into force on 1 January 2001.
2. Up to 3 of the first paragraph of article 9, 10 and 11 the date of entry into force of the excise tax rate is as follows: 1) leaded petrol and unleaded petrol, the substitute products and components on one litre: 1 June 1996 — Ls 0.10;
2) for unleaded petrol, the substitute products and components on one litre (a)) by January 1, 1997-$ 0.12;
(b)) to January 1, 1998 – $0.14;
(c)) by January 1, 1999 – $0.16;
d) 1 January 2000: $0.18;
3) for leaded petrol, the substitute products and components on one litre (a)) by January 1, 1997 — $0.13;
(b)) to January 1, 1998 – $0.16;
(c)) by January 1, 1999 – $0.19;
d) 1 January 2000: Ls 0.21;
4, its counterpart for diesel) and components of one litre (a)) by 1 June 1996 — $0.02;
(b)) by January 1, 1997 — $0.08;
(c)) with the January 1, 1998: Ls 0.10;
(d)) by January 1, 1999 – $0.13;
e) 1 January 2000: $0.16.3. Cabinet 1 1996 until September to issue new rules on the procedures for land users refundable excise tax on diesel fuel. "
The law shall enter into force on 1 June 1996.
The Parliament adopted the law of 16 May 1996.
Riga 23 May 1996, the President of the Parliament instead of the President i. Kreitus»