Cabinet of Ministers Regulations No 525, Riga, 31 July 2007 (for pr. Nr. 43) the order in which the individual oil products apply reduced rates of excise duty or exemptions from excise duty, in accordance with the Issued law On excise duty, "" the fifth article 5, article 14, article 18, paragraph 2.1, first subparagraph, and article 28 of the fifth and the law "About the free ports and special economic zones ' article 3 Tenth i. General questions 1. determines the : 1.1. procedures applied to reduce the excise duty (hereinafter tax) rate or exemption from taxation of petroleum products supplied and used according to the law on excise duty "(hereinafter called the Act) article 5, fifth of the article 2.1 and article 18, first paragraph of the law" On the free ports and special economic zones ' article 3 the seventh, eighth and ninth part, as well as the procedure and cases When not applicable statutory excise movement and control conditions;
1.2. the arrangements under article 28 of the law the fifth individual oil highlights (highlights), to apply the law the second part of article 14 or article 18, or the third part of the law "on the free ports and special economic zones ' article 3 8.1 and ninth;
1.3. the selected (highlighted) the movement of petroleum products.
2. in accordance with these rules highlights (highlights) of the Act 14. in the second subparagraph of article and article 18, third subparagraph, and the law "About the free ports and special economic zones ' article 3 8.1 and the ninth part in petroleum products.
3. Article 14 of the law the second part or the law "on the free ports and special economic zones" the ninth part of article 3 apply, if diesel fuel, kerosene or fuel oil whose colorimetric index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 mm2/s, or the substitute products of petroleum products and components are highlighted (marked) in accordance with these rules and have them delivered under this provision the requirements contained in chapter IV.
4. Article 14 of the Act applies where the part 2.1 oil waste falling within combined nomenclature headings 2710. goods (with the exception of the law article 14, first paragraph, of the products referred to in paragraph 7), delivered according to this provision the requirements contained in chapter IV.
5. Petroleum products supply and uses the law article 18, first paragraph, referred to in paragraph 1, be exempt from tax if they are delivered according to this provision the requirements of chapter V, even if they are not highlighted (marked) in accordance with these rules.
6. Law article 18, first paragraph, points 2 and 3 shall apply if the mentioned cases the petroleum products supplied under this provision the requirements contained in chapter VI.
7. the law "on the free ports and special economic zones" in article 3 of the eighth part 1, 2 and 3 shall apply if the mentioned cases the petroleum products supplied under this provision the requirements contained in chapter VI.
8. Article 18 of the law, first paragraph, point 4 of the law "On the free ports and special economic zones" in article 3, paragraph 4 of part 8 shall apply where the supply of oil products, according to this provision the requirements contained in chapter IV.
9. Article 18 of the law, first paragraph, point 5 shall apply where the supply of oil products, according to Chapter VII of these rules.
10. These provisions these petroleum products delivered to the address, indicated in accordance with these rules, as well as the issued certificate into the certificate in these containers (if any specified) if these rules otherwise.
11. The Person that petroleum products are subject to a reduced tax rate or tax exemption, supplies (hereinafter supplier) to a person who uses petroleum products subject to a reduced tax rate or exemption from taxation (hereinafter referred to as the user), submitted legislation on movements of excisable products at certain accounts.
12. the supplier transactions or transactions with petroleum products note the statement by the State revenue service assigned number (hereinafter referred to as the fuel invoice) or document referred to in Commission of 17 December 1992 Regulation (EEC) no 3649/92 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (hereinafter Regulation No 3649/92), or Commission, 1992/11 Regulation (EEC) no 2719/92 on administrative pavaddokumen they excise goods -suspension arrangements of products subject to excise duty (hereinafter Regulation No 2719/92). Note in addition to fuel properties specified in the law on the movement of excisable goods, indicates the following: 12.1 if the oil supply, on the basis of a certificate issued in accordance with these provisions, the user to whom the supply of oil, the cognitive type, number and date of issue;
12.2. If the oil products supply Act article 18, first paragraph, point 2 and 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1., 2., and 3. the objectives mentioned in paragraph 1, the aircraft (airplanes or other air traffic vehicles) or vessel (vessel or other floating devices) the registration number and place of registration (except where the supply of oil products in the law "on the free ports and special economic zones" in article 3 of the eighth part 2 the purpose referred to in paragraph) or these rules 95. the above station, specially equipped ship supply;
12.3. or delivered petroleum products are highlighted (marked);
12.4. the use of petroleum products;
12.5. If the oil products supply Act, article 18, paragraph 3, first subparagraph or the law "On the free ports and special economic zones" in article 3 of the eighth part 1., 2., and 3. the objectives mentioned in paragraph 1 and for the vehicle (if necessary, also for the second vehicle) vessels used for bunkering or ship supply, ship, its registration number and place of registration, conducting bunkering of vessels or delivery.
12.6. If the user accept only a part of the delivered volume of oil products, – the quantity of petroleum products adopted. The user confirms with a signature. The remaining quantity of petroleum products with the same fuel invoice the supplier moves back to the loading (loading) of the address.
13. If from one ship to the other ships are handled (not) one merchant, extract oil fuel spends.
14. If oil products are moved to the territory of the airport of the Republic of Latvia, which created border inspection post (hereinafter referred to as the International Airport), and the movement of petroleum products it is not possible that the procedure referred to in paragraph 12.6., the fuel supplier note presented on the road concerned oil products and specify: section 14.1 the recipient of oil-only: 14.1.1. "supply aircraft International Airport";
14.1.2. the relevant international airport name and address;
14.2. the petroleum products supplied are highlighted (marked);
14.3. the place where the intended recipient's signature oil and decrypts you – your signature and transcript.
15. the supplier or its authorized person fuel note this note in the KUMU 14.3. signing at the specified location (including signature decoding) international airport immediately after the delivery of petroleum products to the user.
16. This provision 14. in the case referred to in paragraph fuel Bill first and the third copy shall remain the supplier of petroleum products (accounting).
17. If oil products are moved to the paragraph 14 of these rules in order, in addition to the relevant fuel shipment draws up the merchant's internal source document. Merchant internal justification document presented for the supply of petroleum products each aircraft separately, indicating the quantity of delivered oil and aircraft registration number, as well as other information needed for economic operators. Suppliers of petroleum products and the use of the internal source document in writing the agenda into line with the State revenue service.
18. Where petroleum products are moved to this provision in the order referred to in paragraph 14 and the user accepts only a part of the delivered volume of petroleum products, the user accepts the amount of petroleum products with your signature certifies suppliers of petroleum products or its authorized person. The remaining quantity of petroleum products with the same fuel invoice the supplier moves back to the loading (loading) of the address.
19. If the oil products supply Act, article 18, paragraph 3, first subparagraph or the law "On the free ports and special economic zones" in article 3 of the eighth part 1 and 3 the objectives mentioned in paragraph 1 of this provision in paragraph 95 of the petrol station, which is especially equipped for the supply ship, the supplier shall check the electronic cash system, in addition to the properties defined in the law on electronic cash system checks and their life agenda : 19.1. user name;
19.2. the vessel registration number and place of registration;
19.3. or delivered petroleum products are highlighted (marked);
19.4. "relief ships".
20. the supplier in addition to the movement of excisable products regulations governing certain accounts indicate the following: 20.1. If oil supplies on the basis of a certificate issued in accordance with these provisions, the user to whom the supply of oil, the cognitive type, number and date of issue;
20.2. If oil products supply Act article 18, first paragraph, point 2 and 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1., 2., and 3. the objectives mentioned in paragraph 1, the aircraft or vessel registration number and place of registration (except where the supply of oil products in the law "on the free ports and special economic zones" in article 3 of the eighth part 2 the purpose referred to in paragraph) or the provisions referred to in paragraph 95 of the gas station , which is especially equipped for the supply ships;
20.3. the quantities of petroleum products under the oil use, with a separate indication of the selected (highlighted) and not highlighted (marked) petroleum products;
20.4. the use of petroleum products.
II. Oil product marking (labelling) 21. Petroleum products highlight (highlight) is allowed to excise only Excise warehouse and warehouse holder (hereinafter referred to as the storekeeper), which has granted rights.
22. The storekeeper shall, not later than two working days before the oil product markup (tagging) in writing to the State revenue service about tagging (labelling) time.
23. Oil product marking (marking) in the Republic of Latvia pursuant to these provisions and ensure responsible storekeeper.
24. Oil highlights (highlights) with equipment (devices) that meet the fire resistance, environmental, operational and technical norms.
25. Petroleum products shall be considered to be highlighted (marked), if 1000 litres of oil is added to one of the provisions referred to in paragraph 26, sarka Naja colouring matters and the rules referred to in paragraph 27 of the chemical in the relevant quantities (any of this rule 26. the substances referred to in paragraph 1 may be used in conjunction with this provision, paragraph 27).
26. For the red dye used in one of the following: 26.1. N-ethyl-1-(4-fenilazofenilaz)-2-amino-naftil at least 5.0 grams;
26.2.-ethylhexyl N-1-(tolilazotolilaz)-2-amino-naftil at least 6.5 grams;
26.3. N-tridecil-1-(tolilazotolilaz)-2-amino-naftil at least 7.4 grams.
27. the use of chemicals N-ethyl-N-2-(1-izobutoksietoks) etilaz-4-amine of benzene (solvent Yellow 124) – at least 6 grams but not more than 9 grams.
28. These rules 26 and 27 of the substances referred to in the purchase supports the storekeeper.
29. The storekeeper marked (highlighted) petroleum products stored in particular those provided for in a separate tank that is "highlighted (marked) petroleum products" and which is informed in writing of the State revenue service. Prohibited in that tank to keep the other petroleum products. Container storage selected (highlighted) petroleum products be equipped with appropriate meter calibrated in accordance with the laws on the metrological requirements given measurement feature and which provides the tank served highlighted (marked) summary of petroleum products and non-revocable. If the selected (highlighted) petroleum products stored in silos, which connected technologically unified system, then the meter is equipped with a stationary device issue.
30. The storekeeper shall provide to the State revenue service or other inspection bodies authorised officials could have free access to the containers in which to store the selected (highlighted) petroleum products.
31. before the selected (highlighted) petroleum products users excise warehousekeeper receives the document (and its translation into the language of the country where the document was issued in another Member State of the European Union), which is the izsn of the State revenue service, gus's main customs customs administration in the Republic of Latvia or a laboratory accredited conformity assessment bodies, on which the publication of the notice in the newspaper "journal", or a Member State of the European Union and in which the competent institution is the news (information) stating that the oil products are highlighted (marked) in accordance with the provisions of paragraph 25 the requirements (hereinafter referred to as the certificate).
32. in order to receive the certificate, the holder of a warehouse from the tank, which is stored in the selected (highlighted) petroleum products takes the selected (highlighted) oil products (at least one litre), sealed at the sample package and submit it to the State revenue service's main customs customs administration in the Republic of Latvia in the laboratory or an accredited conformity assessment body, which published a notice in the newspaper "journal", or a Member State of the European Union competent institution to determine if oil products are highlighted (marked) in accordance with the provisions of paragraph 25 the requirements.
33. The storekeeper, technically equipping the tank according to the rules in paragraph 29 above requirements, ensure that the sampling, as well as the time when the selected (highlighted) in the supply of oil products to the users container storage selected (highlighted) petroleum products, would not be filled with other petroleum products (or other substances). If the tank is filled with oil (or other substances), the previously issued those rules in the proof referred to in paragraph 31 of document void and the holder of the warehouse need to get a new certificate to the relevant oil products can be delivered to users. Before the tank is filled with new oil (or other substances), the storekeeper not later than two working days prior to the transaction shall inform in writing the State revenue service.
34. to control these rules referred to in paragraph 33 requirements, the storekeeper shall be sealed at the tank, which stores the selected (highlighted) of oil, and its equipment (including after the end of the sample collection). The storekeeper of the sampling procedure and the tank seal with the State revenue service. The State revenue service is entitled to determine that oil Pro product sample, the sample shall be taken and the packaging sealed container and its equipment sealed at State revenue service officers presence. Before the tank is filled with new oil (or other substances), the State revenue service responsible person is entitled to check the counter (which provide the relevant tank storage highlighted (marked) summary of petroleum products and records not subject to cancellation) shows the relevancy of the Excise warehouse exported to the selected (highlighted) oil quantity in accordance with the provisions of paragraph 36 was tallying the storekeeper, and check the actual selected (highlighted) of the quantity of oil products in compliance with the accounting documents of the specified amount.
35. the holder of the warehouse receipt document, or a copy of it (indicating the original) by the State revenue service.
36. the holder of the appropriate Warehouse movement of excisable goods regulatory laws and lists the selected (highlighted) oil products and transactions with them and in addition indicate the meter after each issue of the times.
37. The storekeeper of excisable products regulations governing the review of oil (fuel) movement also gives details of previous month selected (highlighted) oil products and delivered to users for the selected (highlighted) petroleum products.
III. Procedure in the Republic of Latvia imported petroleum products are subject to a reduced tax rate or exemption from import tax 38. (import) petroleum products from foreign countries in the Republic of Latvia, which is not a Member State of the European Union to apply the law the second part of article 14, article 14 and 18 of the law 2.1. the first part or the law "on the free ports and special economic zones" in article 3, the eighth and the ninth part may be provided if they are moved to a tax warehouse, which allowed to make transactions with petroleum products. This condition does not apply to products which act shall apply article 18, first paragraph, point 2 and 3 of the law "On the free ports and special economic zones" in article 3 of the eighth part 1, 2, and 3, if the supply of the products concerned in accordance with the procedure of release for free circulation.
39. in paragraph 38 of these rules in these conditions do not apply to oil products imported users under article 18, paragraph 1 of the first subparagraph to be used for purposes other than as motor fuel or heating fuel, where the products concerned are: meet 24.3. Cn code 2710 11 21 and 2710 11 25 and 2710 19 29, according to the technical regulations or standards are put up in sealed packages , prepared for sale and not for internal combustion engines (with spark ignition and compression ignition) operation;
24.4. CN code 2905 11 00;
39.3. This provision has not been mentioned in paragraph 41.
40. This provision referred to in paragraph 38 of the selected (highlighted) petroleum products subject to the provisions of article 29, 30, 31, 32, 33, 34, 35, 36 and 37 points.
41. in the light of the statutory requirements (conditions for the Mack sātāj, as well as article 25 of the law establishes requirements), the Republic of Latvia from other European Union Member States are authorised to import petroleum products (also marked (highlighted) petroleum products) that meet the following goods in the combined nomenclature headings and codes: 25.5.1507-1518, if these are intended for use as heating fuel or motor fuel;
2707 10, 2707 20, 2707 30.25.6 and 2707 50;
-2710 19 69 41.3.2710 11 (in the case of products falling within CN codes 2710 11 21 klatūr nomen, 2710 11 25 and 2710 19 29, according to the technical regulations or standards are put up in sealed packages, prepared for sale and not for internal combustion engines (with spark ignition and compression ignition) operation, it can be imported in accordance with the provisions referred to in paragraph 43 of conditions);
25.7.2711 (except 2711 11, 2711 21 and 2711 29);
25.8.2901 10;
2902 20, 2902 30, 2902 41 25.8.2902 42, 2902 43 and 2902 44;,
25.9.2905 11 00, if they are not of synthetic origin, and if these are intended for use as heating fuel or motor fuel;
41.8.3824 90 98, if these are intended for use as heating fuel or motor fuel.
42. subject to the requirements set out in the Act (including the conditions for the taxable person, as well as article 25 of the law establishes requirements), the Republic of Latvia from other European Union Member States are authorised to import petroleum products (also marked (highlighted) petroleum products), other than those referred to in paragraph 41 of these regulations.
43. the user according to the law of article 18, paragraph 1, first subparagraph, may be imported into the Republic of Latvia of the other Member States of the European Union (not submitting tax support, and not through Regulation No 2719/92 certain documents) petroleum products for use for purposes other than as motor fuel or heating fuel, which are: the combined 43.1. nomenclature codes 2710 11 21 and 2710 11 25, 2710 19 29, if they according to the technical regulations or standards are put up in sealed packages , prepared for sale and not for internal combustion engines (with spark ignition and compression ignition) operation;
43.2. CN code 2905 11 00;
43.3. This provision has not been mentioned in paragraph 41.
44. The introduction into the regulations mentioned in paragraph 41 the marked (highlighted) petroleum products in the Republic of Latvia is allowed if the relevant supporting documents.
45. This provision referred to in paragraph 41 of the selected (highlighted) petroleum products subject to the provisions of paragraph 29. The State revenue service or other inspection bodies authorised officers shall ensure free access to containers in which to store the selected (highlighted) petroleum products.
46. The tank that stores the rules referred to in paragraph 41 of the marked (highlighted) oil and sealed at the facilities. Prompt procedure into line with the State revenue service. The State revenue service is entitled to determine that the container and its equipment are sealed at the State revenue service employee or its presence. Before the tank is filled with new oil (or other substances), the State revenue service, the employee is entitled to check the counter (which provide the relevant tank storage highlighted (marked) summary of petroleum products and records not subject to cancellation) shows compliance with the removal from storage of selected (highlighted) oil quantity listed under these regulations, as well as the actual selected (highlighted) of the quantity of oil products in compliance with the accounting documents of the specified amount.
IV. The highlighted (marked) oil or oil wastes that are supplied and used free ports and special economic zones, as well as used as heating fuel. 47 To the marked (highlighted) petroleum products could use the law of article 14 or in the second paragraph of article 18, paragraph 4 of the first paragraph the purpose of the law "On the free ports and special economic zones" in article 3, paragraph 4 of part eight or ninth part of article 3 for the purpose laid down in , the user receives a certificate for the right to buy the selected (highlighted), petroleum products (hereinafter referred to as the statement highlighted (marked) for the purchase of petroleum products).
48. to waste oils could be used in article 14 of the Act, part 2.1 purpose, the user receives a certificate for the right to buy oil waste (hereinafter referred to as the certificate for the purchase of oil waste).
49. the statement highlighted (marked) for the purchase of petroleum products or inquiries for the purchase of oil waste shall be issued for a year.
50. If the user is a natural person, to get the statement highlighted (marked) for the purchase of petroleum products (use as fuel), the user submits an application in accordance with the provisions of annex 1, but to get a certificate for purchase of waste oil (use as fuel), the user submits an application in accordance with the provisions of annex 2. The application shall be submitted to the State Revenue Service Office on the user's declared place of residence (for non-residents of the Republic of Latvia after it owned 50.1. This provision referred to the location of the equipment). The application shall be accompanied by the following documents: 50.1. the combustion plant, electricity production facilities or combined equipment which generates electricity and heat (combustion), the technical passport copy with indication of equipment capacity;
50.2. the documents which certify the right to the possession of the building, with reference to the buildings heated floor area (m2) or by external dimensions volume (m3), or heating project that contains the heat consumption;
50.3. details of low calorific value (kJ/kg) and density (kg/l), if the application is submitted in order to receive a certificate for the purchase of oil waste;
50.4. the required selected (highlighted) in the form of oil or oil waste calculation carried out using this rule 55, paragraph methods and 50.1 and 50.2.. the documents referred to in the selected messages;
50.5. If consumable highlighted (marked) oil or oil waste exceeds 7000 litres per year: 50.5.1. documents demonstrating that the incineration plant or selected (highlighted) oil or waste oil storage tank connected with the incineration plant is equipped with a meter that provides usable fuel consumption summary and not be cancelled;
50.5.2. and the marked (highlighted) oil or oil waste kept in tanks which shackled 'tween the single technological system,-the documents which certify that the technologically unified system tank, connected with the incineration plant is equipped with a meter that provides usable fuel consumption summary and not be cancelled;
50.5.3. and is not the original meter incinerators or highlighted (marked) oil or waste oil storage tank part or technologically unified system tank part connected with the incineration plant, but is installed separately,-technical passport copy of the meter.
51. If the user is a natural person, to get the statement highlighted (marked) for the purchase of petroleum products (use as fuel), the user submits an application in accordance with the provisions of annex 3, but to get a certificate for purchase of waste oil (use as fuel), the user submits an application in accordance with the provisions of annex 4. The application shall be submitted to the national revenue authority in which the user registered as taxable persons (non-residents of the Republic of Latvia after it owned up this rule 51.1. the bottom of the machine referred to location). The application shall be accompanied by the following documents: 51.1. the combustion plants technical passport copy with indication of equipment capacity;
51.2. information on selected used (highlighted) oil products and maximum consumption in the incineration plant or waste the maximum consumption of oil in the incineration plant: 51.2.1. incineration plant types and number;
51.2.2. the nominal capacity of the incineration plant (MW);
51.2.3. operation of the planned time period (h);
51.2.4. the planned volume of the produced energy (MWh) in the reporting period;
51.2.5. the selected (highlighted) in the form of oil products, if the application is submitted to get the statement highlighted (marked) for the purchase of petroleum products;
51.2.6. highlighted (marked) oil or grease the lower calorific value of the waste (kJ/kg) and density (kg/l);
51.2.7. the efficiency of the equipment in accordance with the burnt horse equipment in technical passport data;
51.2.8. the maximum selected (highlighted) oil or waste oil (litres) consumption, calculated in accordance with the respective combustion plants technical data of the Passport, and the maximum operating time of the year;
51.2.9. prior period spent highlighted (marked) oil or waste oil (litres);
51.2.10. capacity utilization factor;
51.3. the respective combustion in a specified period of time (for example, month, year) to use the selected (highlighted) oil or oil waste total quantity (litres), which calculated using this rule 51.1, 51.2 and 51.4.. indicated in the documents referred to in the news;
51.4. If selected (highlighted) in the oil or oil waste intended for use as heating, heat production, documents certifying ownership right to the building, with reference to the buildings heated floor area (m2) or by external dimensions volume (m3), or heating project that contains the heat consumption;
51.5. If selected (highlighted) in the oil or oil waste heat to be used for energy production (processing) technology in the process: 51.5.1. documents certifying the right to possession of the place in which the process of production (processing);
51.5.2. required highlighted (marked) oil or oil waste, calculated using the rules referred to in paragraph 56;
51.6. If consumable highlighted (marked) oil or oil waste exceeds 7000 litres per year: 51.6.1. documents demonstrating that the incineration plant or selected (highlighted) oil or waste oil storage tank connected with the incineration plant is equipped with a meter that provides a summary of consumption and not subject to cancellation;
51.6.2. and the marked (highlighted) oil or oil waste kept in tanks which connected technologically unified system,-the documents which certify that the technologically unified system tank, connected with the incineration plant is equipped with a meter that provides usable fuel consumption summary and not be cancelled;
51.6.3. and is not the original meter incinerators or highlighted (marked) oil or waste oil storage tank part or technologically unified system tank part connected with the incineration plant, but is installed separately,-technical passport copy of the meter.
52. to receive the statement highlighted (marked) for the purchase of petroleum products (use free ports and special economic zones in accordance with the law "on the free ports and special economic zones ' article 3 the 9th part), the user shall submit to the State revenue service authority, which registered as a taxpayer, in accordance with the provisions of annex 5. The application shall be accompanied by the following documents: 52.1. areas (where) plan approved by the Freeport Office or zone administration;
52.2. proof of fixed installations, buildings and similar objects, equipment, which is used in construction work only in the territory of a free zone, a technique which by design is not intended for traffic on public roads and is used only in the free zone territory (hereinafter referred to as the machine and (or)), which will be used for the highlighted (marked) petroleum products, showing the following information: 52.2.1. equipment or technical name, type, brand, identification number , legend, after which the equipment or technical unit is identifiable;
52.2.2. the selected (highlighted) oil consumption (litres/motorstund), approved by order of the user and supported by technical equipment or technical documentation;
52.2.3. the estimated average number of motorstund per month;
52.2.4. planned highlighted (marked) average consumption of petroleum products per month;
52.2.5. maximum highlighted (marked) oil consumption (litres), calculated in accordance with the equipment or the technical data of the technical documentation and the maximum operating time of the year;
52.3. equipment or technical technical documentation which substantiates that rule 52.2. the accuracy of particulars referred to in subparagraph a;
52.4. relevant equipment or machinery used in the selected (highlighted) the total oil quantity (litres), calculated using the rule 52.2. the information referred to;
52.5. If consumable highlighted (marked) oil quantity exceeds 7000 litres per year: 52.5.1. documents certifying that the said application containers are equipped with a meter that provides the selected (highlighted) the consumption of petroleum products and the amount not subject to cancellation;
52.5.2. and the marked (highlighted) petroleum products stored in silos that cross-wired technology in a single system – documents which certify that the technologically unified system tank, connected with the incineration plant is equipped with a meter that provides the selected (highlighted) the consumption of petroleum products and the amount not subject to cancellation;
52.5.3. and is not the original meter incinerators or highlighted (marked) petroleum products storage tanks or technologically unified system tank part connected with the incineration plant, but is installed separately, the counter technical passport copy;
52.6. a document showing the vessels referred to in the application.
53. the user selected (highlighted) in the oil or oil waste is stored only in the places listed in the certificate and in tanks.
54. upon application for a certificate re-registered or highlighted (marked) for the purchase of petroleum products or oil waste certificate for purchasing, and accompanying documents, the user displays the identity documents.
55. the heating need highlighted (marked) oil or oil waste natural persons is calculated using one of the following methods: 55.1. first method: 55.1.1. calculates the selected (highlighted) oil or waste oil heating (B1) using the following formula: q-project for heat consumption (kWh/m2/year) building with heating project, or 192 kWh/m2 year buildings with no heating project (heat-consumption provision adopted per year);
F-heated room area (m2);
Qzd – marked (highlighted) petroleum products lower calorific value: kJ/kg 41160 42840 (oil wastes according to the application specified in the lowest combustion heat in kJ/kg);
– heating equipment efficiency;
p – marked (highlighted) oil density 0.85 kg/l (oil waste – according to the application specified in the density kg/l);
55.1.2. calculation of the selected (highlighted) in the oil or oil waste hot water supply (B2) using the following formula: n-the number of users of hot water;
qn-0.1 m3 of water a day per resident;
CV-heat required to heat 1 m3 water per 1 ° C, 4200 kJ/(m3 x ° C);
TK-regulatory hot water temperature 50 ° C; URta.vid. -cold water in average annual temperature of 10 ° C in the regulations;
Qzd – marked (highlighted) petroleum products lower calorific value: kJ/kg 41160 42840 (oil waste – according to the application specified in the lowest combustion heat in kJ/kg);
– heating equipment efficiency;
p – marked (highlighted) oil density 0.85 kg/l (oil waste – according to the application specified in the density kg/l);
55.1.3. calculates the total selected (highlighted) in the oil or oil waste, using the following formula: B = B1 + B2;
55.2. the second method: 55.2.1. calculate the selected (highlighted) oil or waste oil heating (Bapk) using the following formula: Germany – the building heated parts of the outer volume (m3);
QA-specific heat consumption for heating the 1.764 kJ/m³ ° C; (a), the correction factor 1,1-1,25;
tiekš.-space average internal temperature calculation, plus 20 ° C; tārg. ārgais-calculates the temperature – minus 20 ° C; kt-average temperature coefficient of the heating season 0.51;
N-number of the day of the heating season (210 days);
n – heating duration per day (hours);
Qzd – marked (highlighted) petroleum products lower calorific value: kJ/kg 41160 42840 (oil waste – according to the application specified in the lowest combustion heat in kJ/kg);
– heating equipment efficiency;
p – marked (highlighted) oil density 0.85 kg/l (oil waste – according to the application specified in the density kg/l);
55.2.2. calculate the selected (highlighted) in the oil or oil waste hot water supply (Bk. v.), using the following formula: n-the number of users of hot water;
qn-0.1 m3 of water a day per resident;
CV-heat required to heat 1 m3 water per 1 ° C, 4200 kJ/(m3 x ° C);
TK-regulatory hot water temperature 50 ° C;
URta.vid-cold water in average annual temperature of 10 ° C in the regulations;
Qzd – marked (highlighted) petroleum products lower calorific value: kJ/kg 41160 42840 (oil waste – according to the application specified in the lowest combustion heat in kJ/kg);
– heating equipment efficiency;
p – marked (highlighted) oil density 0.85 kg/l (oil waste – according to the application specified in the density kg/l);
55.2.3. calculate the total selected (highlighted) in the oil or oil waste, using the following formula: B = Bapk. + B k. v.
56. If the user is not a natural person, the heat energy of production (processing) technology in the process highlighted (marked it) oil or oil waste is calculated using one of the following methods: 56.1. after the machine nominal power: Nie-equipment rated power (kW);
h-planned equipment operating time (hours);
Qzd – marked (highlighted) petroleum products lower calorific value: kJ/kg 41160 42840 (oil waste – according to the application specified in the lowest combustion heat in kJ/kg);
– heating equipment efficiency;
p – marked (highlighted) oil density 0.85 kg/l (oil waste – according to the application specified in the density kg/l);
56.2. the need to heat produced by the unit: qp-heat needed by a unit of the product, the technological process for production of the specified technical data (kJ);
n-planned production quantity of units;
Qzd – marked (highlighted) petroleum products lower calorific value: kJ/kg 41160 42840 (oil waste – according to the application specified in the lowest combustion heat in kJ/kg);
– heating equipment efficiency;
p – marked (highlighted) oil density 0.85 kg/l (oil waste – according to the application specified in the density kg/l).
57. the statement highlighted (marked) for the purchase of petroleum products or inquiries for purchase of waste oils shall be issued for each address that highlighted (marked) oil or waste oil will be stored and used.
58. the statement highlighted (marked) for the purchase of petroleum products or oil waste in the cognitive acquisition of information in accordance with this rule 6, 7, 8, 9 or 10.
59. in paragraph 58 of these rules in the annexes specified get highlighted (marked) oil or oil waste tracking table completed by the supplier. If the user selected (highlighted) in the oil or oil waste enters the Republic of Latvia pursuant to this provision 85 or receive from a user that moves or distributes oil product balances in accordance with the State revenue service authorities issued permission for the balance of the movement of petroleum products or sales, get highlighted (marked) oil or oil waste tracking table is filled in with the user.
60. If changing certificate highlighted (marked) for the purchase of petroleum products or oil waste in the cognitive acquisitions of specified properties, within 10 working days after the onset of conditions the user state revenue service renewal application submitted to the authority, the statement highlighted (marked) for the purchase of petroleum products (original) or certificate for the purchase of oil waste (original) and the documents proving the changes. Re-registration application shall state the following particulars: 60.1. the inquest highlighted (marked) for the purchase of petroleum products or cognitive acquisition of waste oil series and number;
60.2. the name, surname and personal code, or name and fiscal code;
60.3. changes in cognitive highlighted (marked) for the purchase of petroleum products or oil waste in the cognitive acquisitions of specified properties and documents accompanying the application for cognitive highlighted (marked) for the purchase of petroleum products or inquiries for the purchase of oil waste or renewal, or the period of the validity of the accompanying documents;
60.4. list of attached documents;
37.6. the date of submission of the application;
60.6. user or the persons responsible for the signature and transcript.
61. Where a change in the information provided in the application for the certificate selected (highlighted) or for the purchase of petroleum products for oil waste certificate purchase or in the documents, the user within 10 working days after the onset of conditions shall inform the authority of the State revenue service and submits changes to a copy of the identity document.
62. To receive the statement highlighted (marked) for the purchase of petroleum products or oil waste certificate purchase, the user submits an application under this rule, 1., 2., 3., 4., or annex 5, the previously issued certificate highlighted (marked) for the purchase of petroleum products or inquiries for purchase of waste oils, as well as information about meter readings and the selected (highlighted) in the oil or oil residues of waste containers. If the user is a natural person, in addition to those provisions, and 51.2 52.2. the information referred to in point and infor about the previous lag period spent highlighted (marked) oil or waste oil in litres. If the changed conditions referred to previously issued certificates submitted in the application for or the attached Notes documents, add documents, confirming the new conditions.
63. the national revenue authority is empowered to issue or not to reregister a certificate not highlighted (marked) for the purchase of petroleum products or inquiries for the purchase of oil waste, if: 39.2. the user by the State revenue service's written request, the application of these provisions is not specified all 50, 51 and 52 of the report referred to in or has not submitted all 50, 51 and 52 of these documents;
39.3. user submissions or documents attached to it has provided false statements or accompanying documents are forged;
63.3. users during the year before the application violated the regulations on the procedure for the circulation of the oil or the requirements set out in these provisions.
64. the national revenue authority is entitled to revoke the statement highlighted (marked) for the purchase of petroleum products or inquiries for the purchase of oil waste: 64.1. received, if selected (highlighted) in the oil or oil in the quantity of waste exceeds the quantity specified in the certificate;
64.2. the user by the State revenue service or other authorities officials reconnect request does not provide the ability to check;
64.3. user submissions or documents attached to it has provided false statements or accompanying documents are forged;
64.4. user has violated legislation on the agenda of the movement of petroleum products or the requirements set out in these provisions.
65. the National Revenue Authority Act on administrative procedures in accordance with the procedure laid down in the documents filed by the appearance and 10 working days after the receipt of a certificate issued by or re-register highlighted (marked) for the purchase of petroleum products or oil waste certificate to purchase or adopt a reasoned decision to refuse the issue or renewal.
66. The decision not to issue, or Cancel to not reregister a certificate selected (highlighted) for the purchase of petroleum products or inquiries for the purchase of oil waste sent to the applicant within 10 working days after the decision.
67. The inquest highlighted (marked) for the purchase of petroleum products or inquiries for the purchase of oil waste shall be kept in the user highlighted (marked) oil or oil waste storage and use of the site, and presented on the State revenue service or other control authorities.
68. The inquest highlighted (marked) for the purchase of petroleum products or inquiries to purchase original oil waste is prohibited to transfer to third parties.
69. the statement highlighted (marked) for the purchase of petroleum products or inquiries for the purchase of oil waste within 10 working days after its expiration date the user submits the State Revenue Service (except this rule 62 of the cases referred to in paragraph).
70. If the certificate specified in the selected (highlighted) in the oil or oil waste exceeds 7000 litres per year, the user information for the selected (highlighted) in the oil or oil waste registers highlighted (marked) oil or waste oil log. In this journal indicates the following: 70.1. received the selected (highlighted) in the oil or oil waste (indicate the purchase date and the number of fuel or in Regulation No 2719/92 or regulation no 3649/92 that the document number);
70.2. the meter readings per day, if the certificate specified in the selected (highlighted) in the oil or oil in quantities exceeding 20000 litres of waste per year;
70.3. highlighted (marked) oil or waste oil consumption per day, if the certificate specified in the selected (highlighted) in the oil or oil in quantities exceeding 20000 litres of waste per year;
43.7. the total of the selected (highlighted) oil or waste oil consumption during the period of validity of the certificate.
71. the user shall maintain a record that provides the State revenue service or other inspection bodies authorised officers the opportunity to verify the selected (highlighted) in the oil or oil waste utilization and balance, including the selected (highlighted) oil or waste oil consumption for each unit of equipment or machinery, and to carry out the supervision and control according to the competency.
72. The equipment and technique, which is in the tanks highlighted (marked) petroleum products purchased by the user in accordance with the law "on the free ports and special economic zones" the ninth part of article 3 and providing equipment and technical operations, allowed to place and move only this rule 52.1 in the declared area.
V. petroleum products supply and use for purposes other than as motor fuel or heating fuel 73. In order to apply article 18 of the law in the first part of paragraph 1, the proposed tax exemption on petroleum products, which are used for purposes other than as motor fuel or heating fuel, need to get a certificate for the right to use oil for other purposes (hereinafter referred to as a certificate for the use of oil products for other purposes).
74. Petroleum products used for purposes other than as motor fuel or heating fuel, are the petroleum products used for the production of raw materials (processing) technology in the process of adding (embedding) other goods or products (excluding petroleum products), or bulk petroleum products is varnishes and paint solvents, surface degreasing, washing and similar features and not intended for internal combustion engines (with spark ignition and compression ignition) for operation. If petroleum products product information production (processing) technology process in accordance with the law, used as heating fuel, petroleum products are not treated as such, which are used for other purposes.
75. Petroleum products intended to be used for purposes other than as motor fuel or heating fuel, the oil supplier and the user is allowed to store in tanks, containers, closed tanks, tanks, barrels or similar prepackaged container in which the product does not exceed 1000 litres, which corresponds to the packaging of the regulatory legislation, technical regulations or standards.
76. The user who does not use in the production of other goods, but for other purposes (except for fuel or fuels), petroleum products, which according to the packaging, the laws governing the technical regulations or standards are put up in sealed packages, prepared for sale and not for internal combustion engines (with spark ignition and compression ignition) operation (such as varnish and paint solvents, surface degreasing, detergents), and does not correspond to the combined nomenclature codes 2710 11 41 2710 11 45, 2710 11 49, 2710 11 51,, 2710 11 59, 2710 19 41 and 2710 19 61 to 2710 19 25, 2710 19 45, have the right to take any other necessary action with the aforementioned petroleum products (such as send, realize), if it is specified in the certificate of the petroleum products for use for other purposes.
77. A certificate for the use of petroleum products for other purposes is not necessary need for those oil products within CN codes 2710 11 21, 2710 11 25, 2710 19 29, or which are not listed in paragraph 41 of these regulations if it is delivered and used for purposes other than as motor fuel or heating fuel, and if they are according to the technical regulations or standards are put up in sealed packages, in which the quantity of the product not exceeding 250 litres , prepared for sale and not for internal combustion engines (with spark ignition and compression ignition) for operation.
78. A certificate for the use of oil products for other purposes shall be issued for a year of the national revenue authority in which the user registered as taxpayers.
79. in order to receive a certificate for the use of oil products for other purposes, the user will be submitted to the national revenue authority, which registered as a taxable person, in accordance with the provisions of annex 11. The application shall be accompanied by the following documents: 79.1. technical documentation, regulating the technological progress, as well as the amount of petroleum products, which, according to the documentation are not difficult to produce one unit of the finished product;
79.2. details of the products and the quantities that will be used for the production of oil products;
79.3. total oil quantity calculation for a fixed period (such as month, year) in accordance with the provisions of section 79.1 and 79.2..;
49.3. production and petroleum product storage usage rights supporting documents;
49.4. territory and space plan;
79.6. copies of documents proving the tank registration date and number of the State labour inspection, the technical inspection report (which shows the use of the tank according to the legislative requirements of flammable, explosive and hazardous substance storage reservoir for the conformity assessment and technical surveillance) number and expiry date, if the fixed tank capacity is 1000 litres or greater and where petroleum products are stored in fixed receptacles;
79.7. previously issued a certificate for the use of oil products for other purposes, if the application is submitted.
80. A certificate for the use of petroleum products for other purposes shall be issued for each type of oil. The certificate shall indicate this information in accordance with the provisions of annex 12.
81. This provision 12. petroleum products specified in annex (also highlighted (marked) petroleum products) vendor fills in timesheets. If the user of oil products are imported in the Republic of Latvia pursuant to this provision 85 or receive from a user that moves or distributes oil product balances in accordance with the State revenue service authorities issued permission for the balance of the movement of petroleum products or distribution, the user fills in the table.
82. If changing the properties specified in the statement for the use of oil products for other purposes, the user within 10 working days after the onset of conditions submitted an application for renewal, certificate for the use of oil products for other purposes (original) and the documents proving the changes. Reregistration application specifying: 82.1. cognitive use of petroleum products for other series and number;
82.2. the user name and registration code of the taxpayer;
82.3. changes in oil use the certificate for any other purpose specified properties and documents attached to the application for or renewal of the certificate, or the certificate during the period of validity of the documents attached;
82.4. list of documents attached;
82.5. the date on which the application was lodged;
82.6. user or the signature of the person responsible and transcript.
83. If changing the information specified in the application for the certificate for the use of oil products for other purposes or in the dock, Mentos user within 10 working days after the onset of conditions that inform the State revenue service authority, which registered as a taxable person, and shall submit the changes to the copy of the identity document.
84. upon application for a certificate re-registered or petroleum products for use for other purposes, and accompanying documents, the user displays the identity documents.
85. A cognitive use of petroleum products for other purposes during the term of validity of the user, without paying tax, according to the law may be imported petroleum products in accordance with this provision and 43 39 or buy them (get) just cognitive in oil use for other purposes in the amounts indicated therein.
86. the national revenue authority in which the user is registered as the taxpayer is entitled to refuse, revoke or not reregister a certificate for the use of oil products for other purposes if: 86.1. a user by the State revenue service's written request, the application is not providing all the required information or has not submitted all these rules or 82.79. documents listed;
86.2. user submissions or documents attached to it has provided false statements or accompanying documents are forged;
86.3. user is not subject to the rule mentioned in paragraph 83;
86.4. users during the year before the application violated the regulations on the procedure for the circulation of the oil or the requirements set out in these rules;
86.5. user after the State revenue service or other authorities officials reconnect request does not provide the ability to check;
86.6. received exceeds the amount of petroleum products in the oil use the certificate for any other purpose specified.
87. the national revenue authority in which the user registered as a taxable person, the administrative procedure law in the appearance and the documents submitted within 10 working days after the receipt of a certificate issued by or re-register oil use for other purposes, or adopt a reasoned decision to refuse the issue or renewal.
88. The decision not to issue, or Cancel to not reregister a certificate for the use of oil products for other purposes shall send to the applicant within 10 working days after the decision.
89. The cognitive oil use for other purposes shall be kept on the user. Certificate in oil use and storage site (sites) keep a certified copy of the certificate of the authorized economic operator. Cognitive oil use for other purposes the original or a certified copy of the operator's return after a request of the control authorities.
90. The cognitive acquisition of petroleum products banned from the original cast to third parties.
91. the user certificate for the use of oil products for other purposes within 10 working days after its expiration date be submitted to the national revenue authority, which registered as a taxpayer (other than 79.7. these provisions referred cases).
Vi. Oil products delivered to and used on ships and aircraft
92. Oil (also article 18 of the law on the third part or the law "On the free ports and special economic zones article 8.1" referred to the marked (highlighted) petroleum products) intended for the law 18. Muggle artifacts of the first paragraph of article 2 and paragraph 3 of the law "On the free ports and special economic zones" in article 3 of the eighth part 1., 2., and 3. the objectives referred to in point shall be exempt from tax if they are used in ships and aircraft, which are used not for private relaxation and entertainment, but for commercial purposes or for other purposes (for example, international passenger or goods transport, the operation of the rescue services, on bass, the conservation ship for the construction, testing and maintenance, as well as on ships and other peldlīdzekļo used for deepening and expanding of the waterways of the horse).
93. To receive oil (also article 18 of the law on the third part or the law "On the free ports and special economic zones article 8.1" referred to the marked (highlighted) petroleum products) and use them in the law article 18, first paragraph, point 2 and 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1., 2., and 3. the objectives referred to in point oil product user (recipient) shall provide to the supplier (95. those provisions also in the case referred to in paragraph) written confirmation that the purchase of petroleum products will be used on ships and aircraft only law article 18, first subparagraph, in point 2 or 3 of the law "On the free ports and special economic zones" in article 3 of the eighth part 1, 2 and 3 above. If the user regularly purchases petroleum products from one supplier, certifies in writing, you shall be for the expected purchase of petroleum products for a period not exceeding three months. If the user is in possession of more aircraft or vessel shall submit one written declaration, in which they are specified. Written receipt has no retroactive effect. Written proof is presented about them petroleum products used on ships and aircraft engaged in international transport operations (including between Member States).
94. the written statement shall specify at least the following: 94.1. user full name;
94.2. the fiscal code;
58.6. user address, postal code, telephone number;
94.4. aircraft or vessels in which oil will be used, the number and place of registration;
94.5. use if the highlighted (marked) petroleum products will be used in accordance with the law "on the free ports and special economic zones" in article 3, paragraph 2, of the eighth part;
94.6. oil product purchase date or period (not exceeding three months) for a written acknowledgement of receipt, if petroleum products purchased regularly from a particular supplier;
94.7. date the written proof;
58.9. responsible person (signature and transcript), stamp.
95. The marked (highlighted) petroleum products vessels allowed to supply from petrol stations, which is especially equipped for the supply ship.
96. A gas station, which is especially equipped for the supply and delivery of vessels in petroleum products under article 18, first paragraph, point 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1 and paragraph 3 for that purpose, provide rock hurling (marked) in oil products separate accounts, storage and marketing.
97. The merchant who oil ships delivered from service stations, which is especially equipped for the supply ship, comply with the procedures set out in the regulations governing oil (fuel), if these rules otherwise.
98. the gas station, which is especially equipped for the supply and delivery of vessels in petroleum products under article 18, first paragraph, point 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1 and 3 above, for the purpose of petroleum products in the accounting records shall show the following: 98.1. received and delivered the quantity of petroleum products;
98.2. vessel registration number and place of registration;
98.3. or petroleum products are highlighted (marked);
98.4. oil use;
98.5. petroleum products (sales).
99. the merchant who supplied oil for vessels from the fuel uzpil des stations, which is especially equipped for the supply ship, in addition to the stipulated regulations for reporting oil (fuel) movement in the State revenue service shall submit in writing information on the previous month (realized) supplied petroleum products under article 18, first paragraph, point 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1 and 3 for the purpose referred to in paragraph showing: 99.1. received and supplied petroleum products;
99.2. vessel registration number and place of registration;
99.3. or petroleum products are highlighted (marked);
99.4. oil use.
VII. Petroleum products supply and uses the chemical processing of Coke 100. to petroleum products (article 18 of the law also provided for in the third subparagraph shall be highlighted (marked) petroleum products) could use the law of article 18, paragraph 5, first subparagraph, of the stated purpose, chemical processing, add coke used as fuel, the user receives the certificate of authorisation to purchase petroleum products (hereinafter referred to as the certificate for petroleum products for use in the processing of Coke Chem kajai).
101. A certificate for the use of petroleum products the chemical processing of Coke for a year by the State revenue service authority in which the user registered as taxpayers.
102. in order to receive a certificate for the use of the oil coke chemical processing, the user shall submit to the State revenue service authority, which registered as a taxpayer, in accordance with the provisions of annex 13. The application shall be accompanied by the following documents: 102.1. the technological equipment technical passport copy that chemical treatment process provides adding coke of petroleum products;
102.2. information about technological equipment of chemical treatment process provides the addition of petroleum products: Coke machine; 102.2.1.
102.2.2. the power of the equipment;
102.2.3. the maximum operation time period (hours);
102.2.4. prior period spent oil quantity (litres);
102.3. chemical processing technology, including the description of the details of the required quantity of oil products per unit of production;
102.4. total quantity of petroleum products (in litres) is given a specified period of time (for example, month, year) but not more than a year consumed quantity;
102.5. documents certifying the right to possession of the place where the chemical treatment process in which petroleum products are added to the coke used as fuel;
102.6. documents certifying the vessels referred to in the application volume;
102.7. If the meter that provides a summary of petroleum products and does not revoke the jam records, not the original respective oil products storage tanks or technologically unified system tank part, but are installed separately,-technical passport copy of the meter.
103. the user of oil (also marked (highlighted) the Association of petroleum product) stored only in places and containers that are specified in the certificate of petroleum products for use in the chemical processing of Coke. Tank or one of the technologically unified system tanks are equipped with a calibrated meter, which provides a useful summary of the consumption of petroleum products and non-revocable.
104. A certificate for the use of the oil coke chemical treatment shall be issued for each address of the place where the chemical treatment process in which petroleum products are added to the coke used as fuel, and where the laws of the respective tanks storing petroleum products and which is connected with the technological equipment that provides chemical treatment process of adding coke of petroleum products. Statement on the use of oil in coking chemical processing the information in accordance with the provisions of annex 14.
105. If changing the properties specified in the statement for the use of oil in coking chemical processing, the user within 10 working days after the onset of conditions submitted an application for certificate renewal, oil Coke to Muggle artifacts chemical treatment (original) and the documents proving the changes. Reregistration application specifying: 105.1. cognitive petroleum products for use in the chemical processing of Coke series and number;
105.2. user name and registration code of the taxpayer;
105.3. changes in oil product certificate for use in the chemical processing of Coke properties and specified in the documents attached to the application for or renewal of the certificate, or the certificate during the period of validity of the documents attached;
105.4. list of documents attached;
105.5. the date on which the application was lodged;
105.6. user or the signature of the person responsible and transcript.
106. If changing the information specified in the application for the certificate of petroleum products for use in the chemical processing of coke or the attached documents, the user within 10 working days after the onset of conditions that inform the State revenue service authority, which registered as a taxable person, and shall submit the changes to the copy of the identity document.
107. To receive a certificate for the use of the oil coke chemical processing, the user submits that Rule 102. above the gum cold, previously issued a certificate for the use of the oil coke chemical processing, information on the meter gauge and oil residue in the tank, as well as this rule 102.2. information referred to in point. If the changed conditions, referred to in the certificate previously issued to or in the submitted application documents, add documents, confirming the new conditions.
108. By submitting the application to get a certificate re-registered or petroleum products for use in the chemical processing of Coke, and accompanying documents, the user displays the identity documents.
109. the national revenue authority in which the user is registered as the taxpayer is entitled to refuse, revoke or not reregister a certificate for the use of the oil coke chemical process where: 109.1. user after the State revenue service's written request, the application did not specify all 102 of these rules. in paragraph 107, or news or has not submitted all 102. these provisions or 107. documents listed;
user submissions or 109.2. accompanying documents provided false statements or accompanying documents are forged;
109.3. user is not subject to the rule in paragraph 106;
109.4. users during the year before the application violated the regulations on the procedure for the circulation of the oil or the requirements set out in these rules;
109.5. user after the State revenue service or other control no information on officials repeated the request does not provide the ability to perform the check;
109.6. received exceeds the amount of petroleum products in the oil use certificate for the chemical processing of Coke the quantity specified.
110. the national revenue authority in which the user registered as a taxable person, the administrative procedure law in the appearance and the documents submitted within 10 working days after the receipt of a certificate issued by or re-register petroleum products for use in the chemical processing of coke or adopt a reasoned decision to refuse the issue or renewal.
111. The decision not to issue or withdraw not reregister a certificate for the use of petroleum products the chemical processing of Coke sent to the applicant within 10 working days after the decision.
112. This provision 14. petroleum products specified in annex (also highlighted (marked) petroleum products) vendor fills in timesheets. If the user of oil products are imported in the Republic of Latvia pursuant to this provision 85 or receive from a user that moves or distributes oil product balances in accordance with the State revenue service authorities issued permission for the balance of the movement of petroleum products or distribution, the user fills in the table.
113. A certificate for the use of petroleum products the chemical processing of Coke to keep the user certificate in the storage of petroleum products and the use of the site, and shall be presented at the request of the control authorities.
114. Cognitive petroleum products for use in the chemical processing of Coke original forbidden to transfer to third parties.
115. the user certificate for the use of the oil coke chemical processing 10 working days after its expiration date be submitted to the national revenue authority, which registered as a taxpayer (other than that rule 107, paragraph cases).
VIII. Oil product chain additional conditions 116. the supplier is responsible for payment of the tax on petroleum products and the requirements of these regulations relating to the supply of petroleum products.
117. The persons who carry out activities (commercial activities) with these rules mentioned oil products (also with the selected (highlighted) petroleum product), are binding on the movement of products subject to excise duty and excise tax regulations governing the application of the legislation.
118. The selected (highlighted) oil product sales sites for the oil products with the provisions of paragraph 25 of the requirements laid down in the document not difficult or its notarized copy.
119. The State revenue service and other institutions under the control of competency are entitled to check that the user owned the equipment referred to in these provisions correspond to the user's documents, as well as to check the user's possession of the existing tanks storing petroleum products (also marked (highlighted) petroleum products), and in these regulations, these counters, which provide a useful summary of the consumption of petroleum products and non-revocable.
120. These rules that oil product (also highlighted (marked) petroleum products) (also introduction in Latvia), as well as oil product tagging (labelling) controls the State revenue service.
121. The State revenue service and other institutions under the control of competency organized motor vehicle check. From the fuel system of motor vehicles (also from the fuel tank) take samples of fuel and check if the vehicle engines on fuel does not use marked (highlighted) petroleum products. In this case, the selected (highlighted) petroleum products are to be considered as well as petroleum products which do not comply with this provision, paragraph 25, but these oils have found that the substance referred to in paragraph 25.
122. Petroleum products which do not comply with this rule, the requirements of paragraph 25, but the content of these provisions in paragraphs 26 and 27 above, forbidden to realize the following objectives: to further realization 122.1.;
for use as fuel in 122.2..
123. If the statement highlighted (marked) for the purchase of petroleum products (use as fuel), certificate for purchase of waste oil (use as fuel), a certificate for the right to buy the selected (highlighted) oil (use free ports and special economic zones), certified for use oil for other purposes or advice for the purchase of petroleum products for use in the chemical processing of Coke (hereinafter certificate) has lost power or is cancelled, the balance in the petroleum products may be marketed or move from a statement given in the storage of petroleum products only with the State revenue service authorities (which issued the certificate) permits oil the balance of the movement of products or sales. Permit is issued based on the application that contains the following information: user name 123.1. (for individuals – first name, last name);
123.2. taxpayer registration number (for individuals – personal code);
123.3. nature and number of the certificate;
123.4. oil products and combined nomenclature code;
123.5. petroleum products;
123.6. petroleum products storage address;
123.7. information on oil products importer (name (for individuals – name, surname), taxpayer registration number (for natural persons – ID number), the cognitive way, number and expiration date);
123.8. the date of submission of the application;
123.9. the persons responsible for the signature and transcript.
124.123. These provisions an application referred to in paragraph added to the purchase of petroleum products a copy of the identity document, which confirms the user on presentation of the original, and the documents justifying the planned activities with the petroleum products (such as the contract for the disposal of petroleum products).
125. the national revenue authority that issued the certificate, the administrative procedure law in the appearance and the documents submitted within 10 working days of the receipt of the authorization balance transfer of petroleum products or marketing or adopt a reasoned decision to refuse them. The decision on the refusal to issue a permit for the balance of the movement of petroleum products for disposal or sent to the applicant within 10 working days after the decision.
126. the balance in the petroleum products for moving or disposal indicates that rule 15. information referred to in the annex. Authorisation shall be issued in duplicate. The first copy is for the user who is authorised to transfer the balance of petroleum products or for disposal, the second copy to the user that issued the authorization of oil residues handed to move or distribution, the user who gets the oil.
127. the national revenue authority is entitled to refuse permission for the balance of the movement of petroleum products or marketing if: 127.1. application or the documents attached to it is false news or attached documents are forged;
127.2. by the State revenue service request not submitted all these provisions in certain information appearing in the application and the documents;
127.3. petroleum products a recipient is entitled to purchase or get the application for the authorization of the specified oil product type or quantity.
128. If this rule 123. in the case referred to in paragraph oil move:
128.1. the natural person who is not a merchant, for oil products movement document used oil residues allows for moving or commercialized;
128.2. a user who is not a natural person, in addition to the fuel Bill of lading indicates the national revenue authority that issued the oil residue for disposal, transfer or permit number and the date of issue.
129. the user who received the oil in accordance with the authorization of oil residue for disposal, to move or to permit two copies certifying the receipt of petroleum products in accordance with the provisions of annex 15.
IX. concluding issues 130. These rules 12, 13, 14, 15, 16, 17, 18 and the provisions of paragraph 70, if applicable also to the law "on tax and duty" period set uses the mandatory bills the Bill of lading-petroleum products (fuels).
131. The certificate issued in accordance with the Cabinet of Ministers of 28 June 2005, regulations No 485 "order in which certain petroleum products apply reduced rates of excise duty or exemptions from excise duty ', they are valid until the expiry date.
Informative reference to European Union directive rules included provisions deriving from Council of 27 October 2003 of Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity.
Prime Minister a. Halloween instead of the Minister of finance, regional development and local Government Minister A. Editorial Note: Štokenberg rules shall enter into force on 17 august 2007.
1. Cabinet of Ministers of 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 2. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 3. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 4. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 5. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 6. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 7. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 8. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 9. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 10. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 11. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 12. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 13. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 14. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. 15. Annex Štokenberg Cabinet 31 July 2007 regulations no 525 instead of the Minister of finance, regional development and local Government Minister A. By Štokenberg
