Bio-Fuel Chain Containing And, Where The Excise Tax Administration Procedures

Original Language Title: Bioproduktus saturošas degvielas aprites un attiecīgā akcīzes nodokļa administrēšanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/160972

Cabinet of Ministers Regulations No. 514 in Riga, July 24, 2007 (pr. No 42 32 §) containing bio-fuels and the administration of excise duties order Issued in accordance with the law "on the excise tax," article 14, seventh subparagraph 1. determines the movements and the administration of excise duties order: 1.1 for unleaded petrol, the substitute products and those with CORBA Excise warehouse in Latvia have added ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.) provided that the total alcoholic strength of 5.0% vol. from represents the total amount of petroleum products;
1.2. for unleaded petrol, the substitute products and those with CORBA Excise warehouse in Latvia have added ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.), provided that the total alcoholic strength consists of total 85.0% vol. of oil products;
1.3. diesel (gas oil), the substitute products and components for which the Excise warehouse in Latvia are connected to the rape seed oil or canola seed oil-derived biodiesel,-5 to 30% vol. (non-inclusive) from the total amount of petroleum products;
1.4 diesel (gas oil), the substitute products and components for which the Excise warehouse in Latvia are connected to the rape seed oil or canola seed oil-derived biodiesel, at least 30% vol. from the total amount of petroleum products;
1.5. wholly obtained biodiesel from rape seed oil;
1.6. rape seed oil, which is marketed or used as heating fuel or motor fuel.
2. This rule 1.3 and 1.4 in the diesel (gas oil), the substitute products and components that have been added from rape seed oil derived biodiesel, and 1.5 in the minimum for the product ester content, as well as the products referred to in point 1.6.-minimum jodskaitl meets the quantity (limit value) set in the legislation on the quality of biofuels.
3. the Person who conducts the transaction this provision referred to in paragraph 1, the products comply with the regulations governing the movement of petroleum products and the application of the excise tax on petroleum products.
4. compliance with this provision of the product 1 and 2 referred to in paragraph nosacīj of the rules acknowledge the laws about the quality of biofuels in petrol and diesel fuels or conformity assessment for a particular instrument or document (and its translation into the language of the country where the document was issued in another Member State of the European Union) issued by a conformity assessment body accredited by the State Agency "Latvian National Accreditation Bureau" to the standard LVS EN ISO/IEC 17025:2005 "the competence of testing and calibration laboratories-General requirements" , or any other Member State of the European Union institutions, for which the Ministry of the economy published a notice in the newspaper "journal".
5. The rules referred to in paragraph 4 of document contains the following information: 5.1 the 1.1 and 1.2 of the bottom of the products referred to in paragraph 1, the absolute alcohol content;
5.2. these rules and 1.4 1.3. above bottom diesel (gas oil), the substitute products and components, which are connected to the rape seed oil – canola seed oil-tilpumprocento;
5.3. these rules and 1.4 1.3. above bottom diesel (gas oil), the substitute products and components that have been added from rape seed oil for biodiesel, as well as the rules referred to in point 1.5 of the product ester content;
5.4. for this rule 1.6. products referred to in point-jodskaitl.
6. For the application of the law On excise duty "(hereinafter called the Act) article 14 of the third, fourth and fifth part down the rate of excise duty, the excise warehousekeeper receives the rules referred to in paragraph 4 of the document.
7. These terms and 1.5 1.6. referred to products made in the Excise warehouse in the Republic of Latvia, article 14 of the law applied in the fifth part of the excise tax rate.
8. If the rules referred to in paragraph 1, the products are exported from an Excise warehouse, the release for free circulation in the Republic of Latvia, or used as a fuel or fuel Excise warehouse on the territory of the Excise warehouse keeper, listing the products, in addition to laws and regulations on the movement of excisable goods to the prescribed information, specifies the TARIC (community integrated tariff) national secondary code.
9. This provision 1.1. and 1.2. the products referred to in point loss rules apply any legislation on the movement of excisable goods are identified for unleaded petrol. 1.3. These provisions, 1.4, 1.5 and 1.6. products referred to in the rules of any loss by the laws on the movement of excisable goods are certain diesel (gas oil).
10. the holder of the Excise warehouse, moving and exercising this provision referred to in paragraph 1, the products according to the regulations on the movement of excisable goods to extract invoice by the State Revenue Service give number of transactions or transactions with petroleum products (hereinafter referred to as the fuel invoice). Spent fuel in addition to sign legislation on the movement of excisable goods specified messages indicate the type of product according to the terms of paragraph 1, as well as the absolute alcohol, rape seed oil derived biodiesel or rape seed oil (bio): 10.1. This provision 1.1 and 1.3. products referred to in point "5%";
10.2. This provision 1.2. products referred to in point "85%";
10.3. this rule 1.4. products referred to in point "30%";
10.4. This provision and 1.5 1.6. products referred to in point "100%".
11. Realizing retail this provision in point 1, the products referred to in the receipt indicates the type of product according to the terms of paragraph 1 and the amount of the projected according to paragraph 10 of these regulations.
12. This enforcement supervision and control according to the competence of the State revenue service, the State police, the consumer rights protection centre and other market surveillance authorities. According to the said institutions are entitled to check the competency of any person in the transaction with this provision in paragraph 1, the products concerned and to take samples of products.
13. If the rules referred to in point 12 of the product samples not containing an appropriate quantity or bio does not comply with the instructions on the packing slip, fuel filling station, electronic cash system or personal cheques accounting documents, the person: 13.1 for the quantities of products for which the infringement is established, shall pay the excise tax and penalty according to law;
13.2. within five working days after receipt of the invoice shall be borne by the market surveillance authorities for inspection of the conformity assessment of the product taken.
14. The provision in paragraph 10 and 13 conditions applicable also, if by the law "on tax and duty" period set uses the mandatory bills the Bill of lading-petroleum products (fuels).
Prime Minister a. Halloween instead of the Minister of finance, regional development and local Government Minister a. Štokenberg Editorial Note: rules shall enter into force on July 28, 2007.