Amendments To The Cabinet Of Ministers Of 12 May 2015 Regulations No. 220 "order In Which Alcoholic Drinks And Tobacco Products Marked With Excise Stamps"
Original Language Title: Grozījumi Ministru kabineta 2015. gada 12. maija noteikumos Nr. 220 "Kārtība, kādā alkoholiskos dzērienus un tabakas izstrādājumus marķē ar akcīzes nodokļa markām"
Read the untranslated law here: https://www.vestnesis.lv/op/2016/227.3
Cabinet of Ministers Regulations No. 725 in Liepāja 2016 (16 November. No 63 4) amendments to the Cabinet of Ministers of 12 may 2015 regulations No. 220 "order in which alcoholic drinks and tobacco products marked with excise stamps" Issued in accordance with the law "on excise duty" article 27 thirteenth part 1. make Cabinet 12 may 2015 regulations No. 220 "order in which alcoholic drinks and tobacco products marked with excise stamps" (Latvian journal by 2015, 98, 147. No.) the following amendments: 1. put the following in paragraph 14: "14. cigarette excise tax stamps to affix the packets so that when you open the package, cigarette excise stamps is damaged, as well as to a clear information on cigarette packets and does not cover any other information: 14.1 hard packaging, cigarette packages to affix it under a closed transparent additional housing on the rear side of the surface and the surface, curved way, horizontally across surface of the rear hinged; 14.2. the soft pack cigarette packets to affix it under a closed transparent more skins over the upper edge of the surface (facing); 14.3. a packet of cigarettes without a closed transparent additional shell affix it over the opening of the packet. "; 1.2. to make 18 the following: "6. Smoking tobacco, cigars and cigarillos the excise duty on smoking tobacco, a brand of cigars and cigarillos affixed to each primary bulk (trade) packing unit to smoking tobacco, cigars and cigarillos the excise tax stamps do not cover other information: 18.1. smoking tobacco, cigars and cigarillos the excise duty stamps (paper) be affixed to each packing unit opening so that when you open the packaging of tobacco products , smoking tobacco, cigars and cigarillos the excise stamp is damaged; 18.2. smoking tobacco, cigars and cigarillos the excise duty stamps (hologram) be affixed to tobacco product packaging external front surface; 18.3. If the tobacco product is closed an additional transparent skin, smoking tobacco, cigars and cigarillos the excise stamps must be affixed under it, except the smoking of plant products to which excise duty stamps can be affixed to a closed transparent additional housing. "; 1.3. make annex 2 as follows: "annex 2 Cabinet 12 may 2015 regulations No 220 application of cigarette excise stamps for ordering and receiving tax payer's name payer of the tax registration code the phone on his way: the holder of an authorized recipient temporarily established a registered recipient importers other person maximum retail price of cigarettes and the number of cigarettes in a packet of print: on excise duty stamps on the packing unit No. p. k. Paper excise duty stamps (sheets or cut) cigarette excise tax stamps (PCs.) Calculated excise tax (EUR) name of the producing country, the maximum retail price (EUR) per package (PCs.) koeficients1 the rate of excise duty together X X note. 1 factor in the rate of excise duty on cigarettes, according to length (not including the filter or mouthpiece): 1 – up to 80 millimetres (inclusive); 2-over 80 to 110 millimetres (inclusive); 3 – over 110 to 140 millimeters (inclusive); 4-over 140 millimetres. '; 1.4. make 7. attachment as follows: "Annex 7 Cabinet 12 may 2015 regulations No 220 petition of atdotaj tobacco excise tax makes tax payer name tax payer registration code the phone on his way: the holder of an authorized recipient temporarily established a registered recipient importers other person after person a special permit (license) for balance cancellation is the excise tax excise tax stamps : is not paid samaksāts1 (information about the excise tax paid transfer tax, future payments of excise duties or other taxes or for repayment) returned to the excise duty stamps: unused, invalid damaged No. p. k. The packing slip, on the basis of which the excise tax stamps, specified the number of tobacco products excise tax stamps, maximum retail price of cigarettes (EUR) excise duty stamps (PCs.) Calculate the amount of excise duty (euro) approved excise duty stamps (PCs.) Approved excise duty calculated amount (in EUR) the date serial number interval start number interval end note together. 1 if the application is for the atdotaj of excise duty stamps on which excise duty has been paid, the required additional information. " 2. This rule 1.3. subparagraph 1.4 and shall enter into force on January 1, 2017. Prime Minister Māris kučinskis financial Minister Dana Reizniec-oak
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