Amendments To The Cabinet Of Ministers Of 30 August 2005, Regulations No. 662 "procedures For The Movement Of Excisable Goods"

Original Language Title: Grozījumi Ministru kabineta 2005. gada 30. augusta noteikumos Nr. 662 "Akcīzes preču aprites kārtība"

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Read the untranslated law here: https://www.vestnesis.lv/op/2016/194.1


Cabinet of Ministers Regulations No. 643 in 2016 (27 September. No 48 11) amendments to the Cabinet of Ministers of 30 august 2005 No. 662 "provisions of the excise movement order Issued in accordance with the law" on excise duty "article 2, seventh subparagraph, fourth paragraph of article 18, article 21, second paragraph, and the life of the spirit drinks article 3 of the law to make the sixth Cabinet of 30 august 2005 No. 662" provisions of the excise movement order "(Latvian journal 138., 2005, no.; 2006, nr. 208.; 2008, 162. no; 2009, 157, 201. no; 2010, 34, 51-52, nr. 138.; in 2012, 2013, 25 nr. 223. No, 2014, 2016, nr. 64.50. No.) the following amendments: 1. delete the reference to which the provisions of the basic law, issued the names and the number "law" About tobacco marketing, advertising and the restriction of the use of the "7. the first part of the article". 2. To supplement paragraph 5 with the second sentence as follows: "the merchant who does business with the oil gas and other gaseous hydrocarbons (gas), ensure that the business location of complex pressure equipment found in tank technical documentation." 3. Make 7. the third sentence by the following: "the tank set up by the manufacturer of the vehicle in which the fuel is used for gas, also considered standard fuel tank." 4. Make paragraph 8 by the following: ' 8. it shall be prohibited to purchase excise duty from persons who do not have the appropriate special permission (license) commercial with excise duties, except in the cases laid down in these rules. " 5. Add to paragraph 9, after the word "except" with the words "electronic cigarettes use liquid". 6. Supplement with 11.1 points as follows: "Commercial with 11.1 excise duty allowed only transactions where the taxpayer's legal address or Department, where according to the laws and regulations governing the tax paying unit registration in the State revenue service, this place is to be registered as a tax paying entity." 7. Add to paragraph 12, after the word "goods" with the words "place of business". 8. Make a point 15 as follows: "15. Documents of special permissions (licenses), renewal or cancellation shall be made electronically through the State revenue service electronic declaration system." 9. Supplement with 17.1 points as follows: 17.1 the State revenue service special permit (licence) issued only electronically, in accordance with the laws and regulations on the circulation of electronic documents. " 10. Supplement with 19.1 11. subparagraph by the following: 19.1 11. "If for tobacco production, processing or packaging, in addition to submit the following information and documents: 19.1 11.1. installations for the production of technical documentation (e.g. passport); 19.1 11.2. equipment set maximum production quantities (accompanied by a document that confirms this), including the possible position of the tobacco volume calculations 1 hour, 24 hours, per month; 19.1. the planned position 11.3 tobacco product assortment and volume per year; 19.1 11.4. excise tax calculation: 19.1 11.4.1. According to the planned position in the year; 19.1 11.4.2. According to maximum possible production equipment production for a month. " 11. Expressing points 24 and 25 as follows: "24. for or in connection with the site of the Declaration of the special permit re-registered (license) or alcoholic beverages wholesale of tobacco products and alcoholic beverages, beer or tobacco products for retail sale, shall submit an application in accordance with the provisions of annex 7 or 14, adding the following: 24.1. commercial-use space (space, commercial space, housing, transportable retail point) use rights certificate; 24.2. the merchant officers signed the approved space usage plan for the entrance (exit), the trading Hall, storage and other excise goods sales and related storage facilities and border. The plan is not submitted, if retail is for mobile retail point, aircraft or vessel; 24.3. the merchant officers signed the approved site plan for the territory, which contains the site boundary, if the application is submitted to get the special permission (license) or alcoholic beverages wholesale of tobacco products; 24.4. an explanation of the progress of economic transactions and their financial security, if the application is submitted to get the special permission (license) or alcoholic beverages wholesale of tobacco products; 15.2. the merchant officers signed a certified vehicle technical passport copy, if the application is submitted to get the special permission (license) alcoholic drinks, beer or tobacco products for retail mobile retail; 24.6. authorization to trade Street, issued by the municipal administrative territory of which will run on the mobile retail point, and approve the movement (route) schedule with the stopping time at each stop, if the application is submitted to get the special permission (license) alcoholic drinks, beer or tobacco products for retail mobile retail; 15.3. the merchant confirmation that received local self-government agreement for the retail sale of alcoholic beverages to shed, pointing the reconciliation date of issue, period of the calendar year in which the retail trade in alcoholic beverages allowed in the shed, and the absolute maximum amount of alcohol in alcoholic beverages (if local binding rules it has set), if an application is filed to get the special permission (license) alcoholic beverages or beer retail shed. 25. for or in connection with the site of the Declaration of the special permit re-registered (license) the fuel retail, wholesale or submit an application in accordance with the provisions of Annex 8 or 14 by adding the following: 25.1. commercial use for the place (station, point of sale, areas, tanks, containers of complex pressure equipment) use rights certificate; 25.2. the merchant officers signed the approved space usage plan for the entrance (exit), the trading Hall and other excise goods sales and related storage facilities, and site plan of the territory, indicating the site boundaries; 25.3. the merchant officers signed approved tanks, pressure equipment of tanks and pipeline complex placement scheme, which outlines all the activities in the area of commercial vessels or pressure equipment used for complex numbers, and each tank tank or pressure equipment complex tank nominal capacity according to the documents, which certify the fuel storage and distribution verification the metrological provision, or information specified in the certificate, if the application is submitted to get the special permission (license) commercial with bulk fuel. If the application is submitted to get the special permission (license) fuel tanks, pressure equipment, wholesale complex tanks and pipes in the schema specifies the volume of the pipeline and the possible direction of flow. If the application is submitted to get the special permission (license) retail sale of fuel, tanks, pressure equipment complex of tanks and pipes, in addition to the scheme indicates the other with licensed non-commercial fuel tank (if any), indicating the number and the nominal volume; 25.4. the merchant officers signed the approved copy of the document certifying the application declared knowledge of the business activities of the metrological provision of space and its compliance with regulatory requirements; 25.5. information about activities in the area with non-commercial vessels or containers of complex pressure equipment use. " 12. To supplement the provisions and to 35.13, 69.35.35.15. subparagraph by the following: "35.13. the taxpayer or its Board, or a member of the Council during the year before the application is penalized for misconduct in connection with a person without a work contract concluded in writing, tax legislation is not made within the time limit for that person to the informative declaration of workers who submitted about people who started work; 69.35. during the year before the submission of the application, the taxpayer is excluded from the State revenue service value added tax register of violations, related to tax returns not submitted in time, or providing false information on the tax return, or by the State revenue service's written request, the calculation of the tax inspection not required documents; 35.15. during the year prior to the application, on the basis of the State revenue service, the decision was suspended taxpayer economic activity. " 13. Put 36. the introductory paragraph as follows: "36. State revenue service operator to be issued or no special permission to re-register (licence) in connection with the site, the types of excise goods, or action with the appropriate tax forms for the Declaration that: "14. Delete paragraph 22.9 and 22.9.. 15. To supplement the provisions and paragraph 36.11.36.12. by the following: "in the place of sign up 36.11. taxable entities not registered according to the laws and regulations governing taxpayer Registration Department of the State revenue service; 36.12. not issued permission for the municipal street trade, if the application is submitted by special permission (license) to receive mobile retailing point. " 16. To supplement the rules with 50.5. section as follows: "special permit 50.5. (license) at the specified place of business unit is not registered according to the laws and regulations governing taxpayer Registration Department of the State revenue service." 17. To supplement the rules by 63.4.1.8. section as follows: "63.4.1.8. with electronic cigarettes use liquid-284 eur;". 18. Amend section 70.2 "88.1". 19. Add to 72.2 points, after the word "moved" by the words "electronic cigarettes use liquid". 20. To supplement the first sentence of paragraph 78 behind the word "except" with the words "electronic cigarettes use liquid". 21. Make paragraph 81 the first sentence as follows: "merchant, who received one of these rules referred to in paragraph 11 the special permissions (licenses) for transactions with the excise duty (except this rule 11.5. and 7.3. referred to special permission (license)), one day at a time, but no later than the commencement of the excise goods sales or other activities started with the excise goods received are recorded and excise duty goods issued log accounting goods or software program cards which comply with the laws and regulations on the accounting requirements of the sort. " 22. Delete paragraph 82. 23. in paragraph 85 deleted a number and the word "86." and ". 24. Delete paragraph 86 and 88.1. 25. To complement the rules with the point 93.1 as follows: "93.1 tobacco products allowed to produce, process, recycle and package using equipment specified for the special permission (license), the documents submitted for the receipt." 26. Replace paragraph 98, the words "and non-alcoholic beverages" with the words "non-alcoholic beverages, and electronic cigarettes use liquid". 27. Express 100. point as follows: "100. Merchant two working days before each tobacco production, processing, processing or packaging process or fuel production, handling, processing or mixing process started (except the gas mixing with different codes of the combined nomenclature, the addition of additives for fuel using flow method according to this provision and paragraph 101 101.1) electronically through the State revenue service electronic declaration system inform the State revenue service for start-up date, time, location and expected volume of the combined nomenclature code and the expected completion date and time. Business operators producing, processing, processing or mixing biofuels, before each biofuel production, handling, processing or mixing process are not required to inform the State revenue service, if the continuous production process is stopped for a period of not more than five working days. Business operators who produce, handle, process or in the tobacco products, fast ago each of tobacco production, processing, processing or packaging process are not required to inform the State revenue service, if the continuous production process is stopped for a period of not more than one day. " 28. Delete paragraph 105, the number and the word "86." or ". 29. in paragraph 157 to express the first sentence as follows: "If the fuel is counted in kilograms, the measurement error in litres multiplied by the fuel density, determined in accordance with the provisions of paragraph 141." 30.158. point be expressed as follows: "158. Measuring instrument error (Km2) corresponds to the means of measuring the quantities of fuel specified in the certificate of measurement error. Gas measuring instrument error (Km2) corresponds to the quantity of gas measuring instrument manufacturer's technical documentation specified measurement error. If the measuring technical passport of the measurement error is specified, accept that they are not. " 31. Make 160. paragraph by the following: "160. If fuel is accounted for in kg, tank calibration error calculation table, subject to this provision and paragraph 143.159. " 32.182. point be expressed as follows: "182. Merchant who received one of these rules referred to in paragraph 11 special permits (licences) (except for the special permission (license) the alcoholic beverage or tobacco products for retail sale) or activities with the excise duty as temporary registered consignee or importer pārsūtītājtirgotāj, as well as the merchant who imported excise goods (except electronic cigarettes use liquid, coffee and soft drinks) for consumption in the Republic of Latvia every month until the 15th date of the State revenue service submitted a report on alcoholic beverages, tobacco products and fuel the movement of the previous month (16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 34, 35, 36, 37.). Merchant, who received one of these rules referred to in paragraph 11 special permits (licences) (except for the special permission (license) the alcoholic beverage or tobacco products for retail sale), "shall submit reports to the State revenue service, even if the activities carried out during the tax period with excise duty have been made." 33. To supplement the rules with 212 and 213 above such.: "212. Merchants who have been granted a special permit (license) authorized the operation of the holder rule 19.1 11. referred to information and documents shall be submitted to the State revenue service in until 2016 November 1. 213. Merchants who have been granted a special permit (license) for the retail sale of fuel and a commercial site with licensed non-commercial fuel tanks, this rule 25.3. containers referred to in subparagraph a complex pressure equipment tanks and pipes, in addition to the scheme indicates the other with licensed non-commercial fuel tank and scheme submitted to the State revenue service in until 2016 November 1. " 34. Express 2.1 annex by the following: "2.1 Annex Cabinet of 30 august 2005, regulations No 662 warehouse excise identification number (completed in the ENVIRONMENT officer) of the State revenue service submission special permissions (licenses) of the approved warehousekeeper excise duty for receiving the operation of merchant: fiscal code Office: address postal code phone fax e-mail address working time Monday Tuesday Wednesday Thursday Friday Saturday Sunday the tax warehouse is : the number of registered unit ENVIRONMENT, address, zip code, time Monday Tuesday Wednesday Thursday Friday Saturday Sunday phone fax e-mail address and room numbers of buildings under construction the technical inventory of tanks, pressure vessel case No.               nominal volume (m3) dangerous equipment registration certificate No.               area (not including buildings and spaces), m2 the tax warehouse and its territory (the mark): comply with environmental protection requirements do not meet the requirements of fire protection meets does not meet is provided with all the necessary measuring instruments which comply with the requirements of the laws of the territory, which is not defined in the customs warehouse is not the status of a type D customs warehouse (duty-free trade shop) (noted only if designed with alcoholic beverages or tobacco products) is not ensured with piping and related equipment that holder's _____ _____ _____ _____ _____ _____ _____ ____ ___ (the merchant name, NMR) (noted only if provided with bulk oil products or bulk biofuels) is not designed for direct delivery: alcoholic beverages and tobacco products oil products/biofuels not for direct delivery for oil/shipping by sea of biofuels, initially without a recipient Not for oil/shipping by sea of biofuels, initially indicating the requested tax forms and code intended for the action (the mark): alcoholic drink: W200, W300, B000, S200, S500, I000 beer: B000 alcoholic drink from your property or possession of the existing gardens and for apiaries products or wild growing plants (do not use alcohol or other alcohol produced), ensuring that the production of wine or fermented drinks the total amount does not exceed 15 000 litres in a calendar year and the absolute quantity of alcohol in alcoholic beverages produced in the other not exceeding 1000 litres per calendar year: W200, W300, S200, S500 I000, alcoholic beverages from your property or possession of the existing gardens and for apiaries products or wild growing plants (do not use alcohol or other alcohol produced), ensuring that the production of wine or fermented drinks the total volume not exceeding 1000 litres per calendar year: W200, W300 S300, S400 Denatured alcohol: alcohol tobacco products: T200, T300, T400, T500, tobacco leaves, heated tobacco electronic cigarettes use liquid petroleum products E410, E420, E300,: the E430, E440, E450, E480, E490 E460, E470, E500, E600, E700, E800, E200,,,,, E910 E920 E930 petroleum oils falling within CN codes 27101991 and Biofuels and their raw materials 27101999: E200, E800, E910, E920, E930 soft drinks coffee in addition to goods receipt, shipment and storage of deferred payment of excise duty in the State warehouse for (the mark):: alcoholic beverages tobacco products: electronic cigarettes use liquid : oil: soft drinks:-production-production-production-production-production-processing-recycling-recycling-recycling-recycling-processing-processing-processing-processing-processing-packaging-packaging-packaging-packaging-packaging-marking-marking-mixing-denaturing of alcohol-marking (labelling): biofuels: coffee-production-production-processing-processing-processing-processing-packaging-packaging-mixing responsible officer: position Cook DS name signature date//Z.v.
Document the applicant (to be completed if the documents submitted by another person): first name, last name, date/signature/authorized person-power to date and number "35. Express 4.1 attachment the following: ' Annex 4.1 Cabinet of 30 august 2005, regulations No 662 (enhanced small Latvian National coat-of-arms) in the State Revenue Service (legal address, phone number, the official electronic mail) special permit (license) approved a tax warehouse holder Merchant name for the operation of the fiscal code approved warehousekeeper excise ID warehouse excise identification number, the address of the warehouse work time      
Tanks, pressure vessels, tanks, pressure vessels 1 number total nominal volume (m3) 1 nominal volume (m3) total alcoholic beverages allowed in the direct delivery of tobacco products biodegvielas1 petroleum/oil/allowed the transmission of biofuels, initially without a license issued by the saņēmēju1 licence valid from the license pārreģistrēta2 license suspended no3 to State Revenue Service Officer (name and signature) license is not valid without the annex indicates the page number of the special Annex to the permit (license) approved a tax warehouse operation of the holder of the Excise warehouse of the excise numurs4 the type and code that allowed darbība5: operation launched operation ended alcoholic drink: W200, W300, B000, S200, S500, I000 beer: B000 alcoholic drink from your property or possession of the existing gardens and for apiaries products or wild growing plants (do not use alcohol or other alcohol produced), ensuring that the production of wine or fermented drinks the total amount does not exceed 15 000 litres in a calendar year and the absolute quantity of alcohol in alcoholic beverages produced in the other not exceeding 1000 litres per calendar year W200, W300, I000: S200, S500, alcoholic beverages from your property or possession of the existing gardens and for apiaries products or wild growing plants (do not use alcohol or other alcohol produced), ensuring that the production of wine or fermented drinks the total volume not exceeding 1000 litres per calendar year: W200, W300 S300, S400 Denatured alcohol: alcohol tobacco products: T200, T300, T400, T500, tobacco leaves, heated tobacco electronic cigarettes use liquid petroleum products E410, E420, E300,: the E430, E440, E450, E480, E490 E460, E470, E500, E600, E700, E800, E200,,,,, E910 E920 E930 petroleum oils falling within CN codes 27101991 and Biofuels and their raw materials 27101999: E200, E800, E910, E920, E930 soft drinks coffee in addition to goods receipt, shipment and storage of deferred payment of the Excise warehouse atļauta5: Operation mode started operation ended denaturing Alcohol alcoholic beverages alcoholic beverages processing processing of alcoholic beverages alcoholic beverages packaging labelling alcoholic beverages non-alcoholic beverages-soft drinks production recycling soft drink processing soft drink packaging of coffee production of coffee processing coffee processing coffee packaging, tobacco products tobacco products processing processing tobacco products packaging of tobacco products tobacco products labelling electronic cigarettes use liquid production, processing, handling, packaging, production of oil oil mixing oil product marking (labelling) the processing of petroleum products petroleum products petroleum product packaging production of biofuels biofuels processing processing of biofuels Biofuels packing       Biofuels blending licence issued to the licence valid from the State Revenue Service Officer (name) this document is signed with a secure electronic SIGNATURE contains a time stamp and a performer, phone e-mail attachment is not valid without a licence indicates the page number _____ _____ _____ _____ license the design to. .. lp. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ notes. 1 point only if the relevant data fields are filled in. 2 points only if the license is transferred. Specifies the last renewal date. 3 points only if the license has been suspended. You can have multiple entries. 4 Repeat for all pages of the annex. 5 only the merchant choose excise goods and activities. " Prime Minister Māris kučinskis financial Minister Dana Reizniec-oak