Amendments To The Cabinet Of Ministers Of 30 March 2010 Regulations No 302 "rules On Excise Tax Guarantees"

Original Language Title: Grozījumi Ministru kabineta 2010. gada 30. marta noteikumos Nr. 302 "Noteikumi par akcīzes nodokļa nodrošinājumiem"

Read the untranslated law here: https://www.vestnesis.lv/op/2015/242.6


Cabinet of Ministers Regulations No. 690 in 2015 (December 8. No 66 11) amendments to the Cabinet of Ministers of 30 March 2010 No. 302 "provisions of the rules on excise tax guarantees" Issued in accordance with the law "on excise duty" article 32 of the sixth movement of alcoholic beverages and article 3 of the law to make the sixth Cabinet of 30 March 2010 No. 302 "provisions of the rules on excise tax guarantees" (Latvian journal, 2010, 51/52, nr. 151.; 2011 21. no; 106. in 2012, no; 2013, no 189, 218.; 2014, 198. No.) the following amendments: 1. Express 34. the introductory part of paragraph by the following: "34. to receive a one-time security certificate, the applicant shall provide security to the State revenue service electronic declaration system application in accordance with the provisions of the electronic document Annex 3.2. The application shall be accompanied by the following documents: ". 2. Delete paragraph 35. 3. Put 36. and paragraph 37 as follows: "36. One-time security certificate issued by the State revenue service electronic document, and its period of validity shall not exceed one month. 37. A Person who has been granted a one-time security certificate, within five working days after the receipt of the completed excise duty this provision in annex 2 a one-time security certificates, 10, 11, 12 and 13 box and submit it to the State revenue service electronic declaration system. " 4. Make the following introductory paragraph 38:38. "for global security certificate, the applicant shall provide security to the State revenue service electronic declaration system application in accordance with the provisions of annex 3.1 electronic document. The application shall be accompanied by the following documents: ". 5. in paragraph 39 of the following expression: ' 39. General security certificate the State revenue service electronic document shall be issued for a period not exceeding the discharge policy or credit institutions specified in the guarantee validity. " 6. Add to 41.1 4. section behind the words "tax is paid" by the words "or they are exempt from the payment of tax in accordance with law." 7. Replace the figure "in 42.4 14 220" with the number "500 000". 8. To supplement the provisions of this subparagraph with 42.12.: "activities only with tobacco 42.12. sites, smoking tobacco, cigars, cigarillos or cigarettes or the plant only activities with tobacco products, which are applied to the statutory exemption from excise duty on tobacco products, or activities of the type D customs warehouse (duty-free trading store)-eur 14 220." 9. Replace the introductory part of paragraph 48, the words "with the exception of the movement" with the words and figures "except this rule 41.1 3., 4. and 5.41.1 41.1 States". 10. Add to paragraph 71 of the rules with the following wording: "71. Economic operators which hold a valid special permit (license) holder's authorized activities with tobacco products, this rule 26.3. the deadline laid down in the General collateral minimum size 500 000 euro applicable to 2016 April 1." 11. Express 3.1 and 3.2 of the annex by the following: ' Annex 3.1 Cabinet 30 March 2010 the regulations No 302 General excise duty excise licence security identification number (to be filled in the State Revenue Service Officer) national revenue excise tax application to the General security licence renewal in connection with the merchant name 1. Taxpayer registration code phone fax e-mail address 2. Business lines in an approved warehouse keeper registered consignee registered consignor of excisable goods 3 way with which the activities provided for alcoholic drinks Only beer that is produced in an independent small brewery only own wine, fermented beverages or other drinks from your property or possession of the existing garden and the products obtained in the apiaries or wild growing plants (do not use alcohol or other spirit drinks produced), where 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 General does not exceed 100 litres per calendar year (excluding tobacco products tobacco products processing , processing or manufacturing) of tobacco products, processing or production of oil Only oil gas or other gaseous hydrocarbons Only oil gas or other gaseous hydrocarbons where the petroleum products supplied to persons used as heating fuel or gas furnaces and other equipment, not Only for fuel oils whose colorimetric index is equal to or greater than 2.0 or kinematic viscosity 50 ° C is equal to 25 mm2/s or more they substitute products and components Only in the case of biofuels, biofuels storage, production, mixing, or processing only petroleum products used for purposes other than as motor fuel or heating fuel only for oil products in the Republic of Latvia added canola oil from rape seed or seed oil derived biodiesel represents at least 30% vol. from the total quantity of the products only in petroleum products, which added to ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.), and added the absolute alcohol constitutes between 70 and 85% vol. (inclusive) of the total quantity of the products, if the said product storage, production, mixing, or processing only with excise tax free products (excluding petroleum products) for processing into finished products, which are used as power or heating fuels 4. Support (euro) _ _ _ _ _ _ _ _ _ _ _ _ _ _ 5. Please reduce the overall excise duty the amount of the security for the __ _____% in accordance with Cabinet of Ministers 2010 March 30 Rule No. 302 "rules on excise tax guarantees" ______. 6. URnosacījumiem.* referred to the maximum possible excise tax debt is (euro) ____ __ _____ 7. Declare that the applicant complies with the Security-Cabinet-30 March 2010 No. 302 of the provisions of the "regulations on excise tax guarantees" in paragraph 49 above requirements-deferred payment of excise duty excise goods in the mode of pārvietojumo, including pārvietojumo, which takes place at the same time, the overall excise duty debt will not exceed 4 this submission, the security referred to in paragraph 8. Accompanying documents no p. k. Name mark attached page number 1. The guarantee of the credit institution 2. Security card 3. The commitment insurance policy 4. The insurer's approved payment card on the policy of the specified insurance premium payment 5.      
9. document the applicant name title organization date/signature/Authorized person-power to date, number, note. * Fill in if the applicant asked to reduce the overall excise duty the amount of the security in accordance with the Cabinet of Ministers of 30 March 2010 No. 302 of the provisions of the "regulations on excise tax guarantees" in paragraph 48 above. 3.2 annex Cabinet 30 March 2010 the regulations No 302 single excise duty excise licence security identification number (to be filled in the State Revenue Service Officer) national revenue excise duty single application security licence renewal in relation to the name of the beneficiary 1. Taxpayer registration code phone fax e-mail address special permissions (licenses), permit or certificate series and number 2 consignor name, taxpayer registration number (in the Republic of Latvia registered economic operator) Excise identification number (the European Union approved a tax warehouse holder) address; 3. postal code of attached documents

No p. k. Name mark attached page number 1. The guarantee of the credit institution 2. Security card 3. The commitment insurance policy 4. Certified payments of the insurer a certificate specified in the insurance policy premium payment 5.      
4. information on the excise duty Nr.  p. k. Excise duty veids1, the name of the European Union combined nomenclature code excise goods quantity unit of measure rate of excise duty (except rate of tobacco products) excise tax (€) amount (€) stiprums2 tilpumprocento of alcoholic beverages the maximum retail selling price of cigarettes in a packet of cigarettes, the number 1 2 3 4 5 6 7 8 9 total 5. document the applicant name title date//authorised person-power to date, number of notes. 1 in accordance with the law "on excise tax excise duty rates specified distribution. 2 specify only beer, intermediate products and other alcoholic beverages.
6. information on the excise tax makes no p. k. Excise duty excise tax the way mark number excise duty rates alcoholic beverages (euro) excise tax amount (euro) strength of alcoholic drinks cigarette tilpumprocento the maximum retail selling price of cigarettes in a packet number 1 2 3 4 5 6 7 8 total document applicant name title date//authorised person-power to date, number, "the Prime Minister is the Rapidity of the Newsletters, Minister for the Interior Minister's duties, traffic Executive Richard Kozlovsk a