The Order In Which Agricultural Producers Refunded Excise Duty On Diesel Fuel (Gas) And Diesel (Gas Oil), Which Is Connected To The Rape Seed Oil Or Canola Seed Oil Derived Biodiesel
Original Language Title: Kārtība, kādā lauksaimniecības produkcijas ražotājiem atmaksā akcīzes nodokli par dīzeļdegvielu (gāzeļļu) un dīzeļdegvielu (gāzeļļu), kurai ir pievienota rapšu sēklu eļļa vai no rapšu sēklu eļļas iegūta biodīzeļdegviela
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Cabinet of Ministers Regulations No. 528 in Riga august 7, 2007 (pr. 10. § 44) order in which agricultural producers refunded excise duty on diesel fuel (gas) and diesel (gas oil), which is connected to the rape seed oil or canola seed oil derived biodiesel Issued in accordance with the law "on excise duty" article 18 sixth 1. determines the order in which agricultural producers refunded excise duty (tax) for diesel and diesel (gas oil) (gas oil), which, in accordance with the law "on excise duty" (hereinafter called the Act) condition is added to the rape seed oil or canola seed oil extracted biodiesel (diesel fuel), as well as supporting documents, deadlines for the submission of documents and authorities checked the agricultural land, and refund deadlines.
2. Duty drawback on diesel for agricultural use of the land, however (also cultivated pasture and Meadow) treatment in accordance with the rates laid down in the Act for the period in question, in which diesel fuel purchased. Diesel fuel is considered a purchase, if it is received and payment has been made of it.
3. the tax is refunded to the producer of agricultural production: 3.1 which property or use has been assigned to the land for which the use of the conclusion of the lease;
3.2. which land rent in accordance with the relevant agreement.
4. to receive a tax refund, the manufacturer shall submit to the agricultural production of the State revenue service territorial institution (in accordance with the relevant agricultural land area location): 4.1 submission (annex 1);
4.2. documents designed for laws governing the accounting requirements and certifying the receipt and payment of diesel using the statutory settlement;
4.3. the local authorities concerned for the calendar year by the producer of agricultural production, or in the permanent use of existing land lease, which actually is used in the production of agricultural products. The certificate shall indicate this information in accordance with the provisions of annex 2.
5. If the agricultural producer owned, or leased long-term use of existing agricultural land area has not changed, then repeated in a calendar year tax documents released, agricultural producer 4.1. the application referred to in subparagraph stating that the changes of the agricultural land in the area have occurred, and this provision of the certificate referred to in point 4.3 is presented.
6. If, during the calendar year for which the tax refund request is changed by the producer of agricultural production, or in the permanent lease for the use of existing agricultural land, then by submitting documents, tax refund, agricultural producers will add the specified (new) this provision certificate referred to in point 4.3.
7. the agricultural producers – natural person submitting the rules referred to in paragraph 4 of document shall also show the accounting registers showing all revenues and expenses generated or modified to produce agricultural products during the period for which the tax refund is being requested.
8. This provision of the documents referred to in paragraph 4 shall be made in a calendar year, not more frequently than monthly and not later than the next calendar year, January 15.
9. the manufacturer of agricultural production tax refund can get on their calendar year received diesel fuel for which you made the payment in the calendar year, but not later than the next calendar year, January 15.
10. Tax refunded if diesel fuel is purchased from komer Santa who has a corresponding special permit (license) for operation with oil products.
11. the State revenue service territorial authorities to check these rules 4 and 7 documents referred to in paragraph 1 and the manufacturer's compliance with the agricultural production conditions and law within 30 days after the submission of the document released in tax on diesel fuel purchased in the current year according to the statutory provisions.
12. If the agricultural producer received diesel has not paid in full, the State revenue service territorial institution refundable tax is calculated on the amount of the received parts of diesel paid for.
13. Documents confirming the purchase of diesel fuel, the State revenue service territorial authority shall return to the applicant after checking them.
14. Agricultural producers shall inform the local authorities and the State revenue service territorial authorities about changes to its property, permanent use or lease existing agricultural land. If the producers of agricultural production, the use of the property or the permanent lease of the agricultural land area has declined, but agricultural production manufacturer does not submit the State revenue service territorial institution clarify this provision certificate referred to in point 4.3 and is unduly received a tax refund, agricultural producer received the amount of tax refunded to the State revenue service rule 18 in that order.
15. the rural support service by agreement with the State revenue service for random checks in the territory of the parish land for which the requested tax refund, as well as at the request of the State revenue service checks the specific manufacturer of agricultural production land and inform the State revenue service and local Government on the agricultural land area.
16. the State revenue service territorial institution to reimburse tax, failure to comply with the law or the requirements set out in these provisions.
17. in the case of the land owners, regular users, or lessee has become another of the producers of agricultural production, tax refund, according to the rules laid down in the law, taking into account the amount you have repaid previous agricultural producers, which constant use of property, or lease has been. The total reimbursable amount for a given area must not exceed the limits prescribed in the law.
18. If it is found that agricultural production the manufacturer refunded the amount of the tax is unjust or exceeded the limits prescribed by law, the manufacturer of agricultural production, the excess shall be repaid to the State revenue service within one month of the notification. If it is established that the producers of agricultural production in excess of the amount not paid by the deadline, the amount recovered in the field of the administration of tax laws governing.
19. Be declared unenforceable in the Cabinet of Ministers of 6 April 2004, the provisions of no. 247 "order in which agricultural producers refundable excise tax on diesel (gas oil)" (Latvian journal, 2004, 60 no; 2005; 2006, nr. 164.201. no).
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 11 august 2007.
1. the annex to Cabinet of 7 august 2007 regulations No 528 Finance Minister o. Spurdziņš annex 2 Cabinet 2007 august 7, Regulation No 528 Finance Minister o. Spurdziņš
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