Arrangements For Excise Duty Excise Tax Paid Transfer Tax, Future Excise Tax Payments, Other Tax Payments Or Repayments, As Well As The Procedure For Making Alcoholic Beverages Or Tobacco Products To Destroy

Original Language Title: Kārtība, kādā par akcīzes precēm samaksāto akcīzes nodokli pārskaita nodokļu parādu segšanai, turpmākajiem akcīzes nodokļa maksājumiem, citu nodokļu maksājumiem vai atmaksā, kā arī kārtība, kādā veic alkoholisko dzērienu vai tabakas izstrādājumu iznīcināš

Read the untranslated law here: https://www.vestnesis.lv/ta/id/179300

Cabinet of Ministers Regulations No. 581 in Riga on July 22, 2008 (Mon. No 52 8) procedures for excise goods excise tax paid transfer tax, future excise tax payments, other tax payments or repayments, as well as the procedure for making alcoholic beverages or tobacco products or processing of destruction Issued in accordance with the law "on the excise tax article 26 and 27 of the fifth subparagraph of article 12.1 i. General questions 1. determines the order in which: 1.1 released or transferred tax debt incurred subsequent tax payments, other tax payments of excise duty (hereinafter tax) paid on excisable goods placed in free circulation and which: 1.1.1 exported from the Republic of Latvia to the European Union Member States (hereinafter referred to as Member States);
1.1.2. exported from the Republic of Latvia to the non-member countries;
1.1.3. are destroyed or recycled, when products subject to excise duty are marked with excise duty stamps (tax stamps) that the person be returned to the State revenue service;
1.2. the destruction or processing spirits and tobacco products;
1.3. submitted documents and by paid transfer tax or refund. 2. the holder of a customs warehouse (if excise goods intended for export to non-Member States) and the holder of the Excise warehouse provides tax marks the highlighted storage separate excise duty from the rest of the items in the warehouse, as well as keep records so that accounting matters qualified third person can get a clear picture of the movement of excise goods within the period specified, and tax situation in a certain moment. 3. The territory of the Republic of Latvia excise duty tax stamps to remove the Excise warehouse. Tax stamps, you can also remove a customs warehouse if the excise goods intended for export to non-member countries. Tax stamps, you can also remove the warehouse, where the taxable person with inventory holder has entered into an agreement on the tax stamps. 4. the national revenue authority, in which the economic operator is established as a taxpayer (hereinafter referred to as the national revenue authority), 30 days from the date when the taxpayer has complied with the requirements of this regulation, shall take a decision on the tax paid transfer tax, future tax payments, other tax payments or tax paid be refunded. 5. If the national revenue authority finds that the taxpayer, following these rules has provided incomplete information, the State revenue service Authority (finding false declarations, may require) the taxable person concerned to prevent the identified deficiencies. II. With tax stamps marked the export of excisable goods from the Republic of Latvia to the Member States and to non-member countries 6. A taxable person who has received the appropriate tax stamps before export of excisable goods shall submit to the authority of the State revenue service in writing of the application. The application shall state: 6.1. details of the taxable person (name, address, tax payer registration code, special permission (license) number of business with the appropriate excise duty);
6.2. the Excise warehouse excise ID number or identification number of the customs warehouse from which the exported excisable goods;
6.3. the rules referred to in paragraph 3, the date of conclusion of the contract and if the agreement is concluded;
6.4. details of excise goods (type, amount, tax amount);
6.5. information whether the excise goods are exported with the duty mark or without them;
6.6. removing the tax stamps, time and space;
6.7. the information on the tax stamps: 6.7.1.-name cigarettes, the tax mark series and number, the maximum retail price and the number of cigarettes in a Pack;
6.7.2. manufactured tobacco (other than cigarettes) and alcoholic beverages – the name, mark series and number interval;
6.8. details of excise goods recipient (name, address, national, taxpayer registration number);
6.9. the particulars of the tax administration of the Member State concerned (name, address, State, phone, fax) where excise goods intended for export to the Member;
6.10. the vehicle type;
6.11. the movement of excisable goods route and time;
6.12. If the requested tax refund, a credit institution (name, code) and the account number to which the amount of money concerned. 7. This provision by the taxable person referred to in paragraph 6, an application accompanied by the following documents: 7.1 payment of the tax, a copy of identity document referred to in the application for excise goods;
7.2. a document showing that the tax has been secured, the requested Member State;
7.3. the rules referred to in paragraph 3, a copy of the contract, if it is closed. 8. the State revenue service tax administration to the export of products subject to excise duty that are marked with signs, that the tax compliance of these provisions make 6.7. the information referred to in the survey and prepare a statement in duplicate. One copy remains in the State revenue service tax administration, and the other – to the tax payer. 9. Taxable person excise goods are exported after the State revenue service authority has made this provision referred to in paragraph 6, the information on the application and the attached documents and approved the application. Consider and approve the application within ten working days of receiving it, but if these provisions are found in paragraph 5 above, the circumstances within ten working days following the Elimination of the deficiencies found. The State revenue service authority prior to application approval and export of excisable goods can inspect them. 10. to tax paid transfer tax, future tax payments, other tax payments or receive a refund, the taxable person in addition to the provisions of paragraphs 6 and 7 of the documents submitted by: 10.1 the State revenue service institution: 10.1.1. the European Commission of 17 December 1992, in Regulation No 3649/92 on the simplified accompanying document for the intra-Community movement of products subject to excise duty that are released for consumption in the Member State (hereinafter referred to as Commission Regulation No 3649/92) a copy of the document in question, if the excise goods leave the Member State;
10.1.2. copy of the customs declaration, if exported excisable goods to a country which is not a Member State;
10.1.3. international transport of cargo accompanying documents or copies thereof (including 19 May 1956 Convention on the contract for the international carriage of goods (CMR) and the Convention of 5 July 1978 referred to in the Protocol to the transport contract, international rail transport spend mark, lading, air waybill), if the excise goods exported to non-Member States;
10.2. The State revenue service tax administration: 10.2.1. tax stamps, and the application for the mark they atdotaj tax excise goods released for free circulation. The application shall state: 10.2.1.1. information on cigarettes, the State revenue service issued the document number and date, on the basis of which the tax tax stamps, mark and number, the number of cigarette packets, the maximum retail price, the taxable amount, mark the tax rate, the calculated tax amount for tax atdotaj, tax stamps, identity document number and date, the tax return of the mark;
10.2.1.2. information about tobacco products (other than cigarettes)-State revenue service issued the document number and date, on the basis of which the tax stamps, and that document contains a tobacco product with the appropriate number, tax stamps, series and number, tax stamps quantity per type of tobacco products and packaging units, the tax rate, the calculated tax amount for tax atdotaj, tax stamps, identity document number and date the tax return of the brand, justification;
10.2.1.3. information about alcoholic beverages – spirit drinks for the number specified in the State revenue service issued the document on which basis the tax tax stamps, mark the date of receipt of the spirituous beverage subgroup, mark and number, tax number, mark the calculated tax, tax ID, the date and the amount of taxes paid, tax return. brand III. the excise goods labelling Not export from the Republic of Latvia to another Member State 11. A taxable person who has a special permit (license) for the operation on excise duty, before the export of excisable goods to be labelled shall submit to the authority of the State revenue service in writing of the application. The application shall state: 11.1. details of the taxable person (name, address, tax payer registration code, special permission (license) number of business with the appropriate excise duty);
11.2. the relevant special permit (license) for the specified business location from which it is exported excisable goods;
11.3. details of excise goods (type, amount, tax amount);
11.4. details of excise goods the consignee (name, address, State, tax payer registration code);

11.5. the tax administration of the Member State concerned (name, address, State, phone, fax);
11.6. the vehicle type;
7.3. products subject to excise duty and the time of the transfer route;
11.8. If the requested tax refund, a credit institution (name, code) and the account number to which the amount of money concerned. 12. A taxable person in paragraph 11 of these rules that the application shall be accompanied by proof of payment of the copy of the document referred to in the application for excise duty and a document showing that the tax has been secured, the requested Member State. 13. excise taxable goods are exported after the State revenue service authority has made this provision in paragraph 11 that the information on the application and the attached documents and approved the application. Consider and approve the application within ten working days of receiving it, but if these provisions are found in paragraph 5 above, the circumstances within ten working days following the Elimination of the deficiencies found. The State revenue service authority prior to application approval and export of excisable goods can inspect them. 14. Tax paid transfer tax, future tax payments, other payments or repayment of tax if the taxpayer in addition to the provisions of paragraphs 11 and 12 the documents mentioned in the State revenue service authority shall submit to the Commission Regulation No 3649/92 that a copy of the document. IV. tax stamps marked With excise duty of destruction and recycling 15. to tax paid in respect of the Republic of Latvia or processed destroyed excise duty can transfer tax, future tax payments, other tax payments or to receive the refund, Excise warehouse excise duty holder destroyed or recycled without tax stamps. Remove the tax stamps of the State revenue service tax administration returned to the taxable person concerned. 16. If a taxable person is not the holder of the Excise warehouse, the taxable person may enter into a contract with the holder of the Excise warehouse of the excise goods, destruction or recycling. 17. A taxable person who received the tax stamps, of excise goods, prior to their disposal or recycling that marked with signs and released for free circulation, the State revenue service tax administration written submission. The application shall state: 17.1. details of the taxable person (name, address, tax payer registration code, special permission (license) number of business with the appropriate excise duty);
17.2. the Excise warehouse excise identification number, which will ensure the destruction of the excise duty or processing;
17.3. this rule 3 and 16 of the Treaty referred to in the conclusion date and number, if such a contract is concluded;
17.4. details of destroyed or recycled to excise duty (type, amount, tax amount);
17.5. the removal of tax stamps, time and space;
10.9. the information on the tax stamps: 17.6.1.-name cigarettes tax mark series and number, the maximum retail price and the number of cigarettes in a Pack;
17.6.2. manufactured tobacco (other than cigarettes) and alcoholic beverages – the name, mark series and number interval;
17.7. If the requested tax refund, a credit institution (name, code) and the account number to which the amount of money concerned. 18. This provision of the taxable person referred to in paragraph 17, the application shall be accompanied by proof of payment of the copy of the document referred to in the application of excise duty and the rule 3 and 16 copies of the agreement, if the agreement is concluded. 19. the State revenue service tax administration excisable goods prior to their destruction or recycling, which is marked with signs and placed in free circulation, that the tax compliance of this rule marks 10.9. the information referred to in the survey and prepare a statement in duplicate. One copy remains in the State revenue service tax administration, and the other – to the tax payer. 20. Excise warehouse manufactured tobacco are destroyed by the holder in accordance with the laws of the individual exemption from tobacco products, alcoholic beverages, according to the legislation on tax relief for alcoholic beverages. 21. not later than five working days before processing excise duty Excise warehouse shall inform the holder of the State revenue service managed to excise duty on excise goods the processing time and the place. The State revenue service notified officials can participate in the recycling process of excisable goods. 22. For the processing of excise duty excise warehousekeeper excise goods shall be drawn up by the recasting Act. The Act specifies the types of processed goods, excise the name and total quantity, as well as processing the resulting product name and quantity. When cigarette processing, in addition to the Act specifies the processing of processed and obtained the maximum of small cigarette sales price and number of cigarettes in a packet. Processing excise duty Act signed by the State revenue service authorized officer if it participates in the processing of products subject to excise duty, and Excise warehouse, a member of the executive body of the holder. 23. to tax paid transfer tax, future tax payments, other tax payments or receive a refund, the taxable person in addition to the 17 and 18 of the provisions referred to in the documents submitted to the State revenue service tax administration this rule 10.2. documents referred to. 24. the Excise Act processing or destruction and tax stamps of the reception and transmission of the Act declares that the iznīcinātaj or revised excise duty tax paid is entitled to transfer the taxpayer's tax debt to cover future tax payments, other tax payments or to repay the taxpayer. Prime Minister i. Godmanis Finance Minister a. Slakter States