Amendments To The Cabinet Of Ministers Of 30 August 2005 No 638 Of The Regulations ' Provisions On Excise Tax Guarantees Alcoholic Beverages, Tobacco And Petroleum Products "

Original Language Title: Grozījumi Ministru kabineta 2005.gada 30.augusta noteikumos Nr.638 "Noteikumi par akcīzes nodokļa nodrošinājumiem alkoholiskajiem dzērieniem, tabakas izstrādājumiem un naftas produktiem"

Read the untranslated law here: https://www.vestnesis.lv/ta/id/153475

Cabinet of Ministers Regulations No. 132, Riga 2007 20 February (pr. 14. § 9) amendments to the Cabinet of Ministers of 30 august 2005, the regulations ' provisions, no 638 on the excise duty on alcoholic drinks, security products and petroleum products "Issued in accordance with the law" on excise duty "article 32 sixth 1. make a Cabinet of 30 august 2005, the regulations ' provisions, no 638 on the excise duty on alcoholic drinks, security products and petroleum products" (Latvian journal, 2005, nr. 137) the following amendments : 1.1. Express 26.8. subparagraph by the following: "43.2. transactions only with biofuels, if biofuel production, mixing, or processing, is 2000 dollars;"
1.2. to supplement the provisions of this subparagraph with 43.8.: "activities with only 43.8. petroleum products that have added ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.) and absolute alcohol constitutes 85% vol. from the total quantity of the product, where that product production, mixing, or processing, is 2000 lats.";
1.3. to replace the words "in paragraph 29.3. take regular economic activity and two years before the application is regularly (at least once every three months)" with the words "and the two years prior to the application at least once every three months in a row is";
1.4. to replace the words "in paragraph 29.3. take regular economic activity and in the year before the application is regularly (at least once every three months)" with the words "and during the year prior to the application at least once every three months in a row is";
1.5. make 47.3 47.4 47.5., and section as follows: "47.3. Excise warehouse holder who is at least five years established revenue with value added tax taxable persons register and: 47.3.1. two years prior to the application at least once every six months in a row is made and after the General security licence take of oil production, mixing, processing, recycling, or tagging (labelling) and before the application for the previous six months in a row is stored and as a general security certificate will continue to store your Excise warehouse him in certain oil product reserve to energy crisis periods to ensure the supply of oil products (further-oil reserves), 100 percent of the amount-about 90 percent of the maximum possible tax debt that may arise during the tax period;
47.3.2. two years prior to the application at least once every six months in a row is made and after the General security licence take of oil production, mixing, processing, recycling, or tagging (labelling)-about 75 percent of the maximum possible tax debt that may arise during the tax period;
47.4. tax warehouse holder who for at least three years is registered with the State revenue service value added tax taxable persons register and: 47.4.1. during the year prior to the application at least once every six months in a row is made and after the General security licence take of oil production, mixing, processing, recycling, or tagging (labelling), and before the application for the previous six months in a row is stored and as a general security certificate will continue to store your Excise warehouse him certain petroleum products reserve 100 percent of the amount, about 65 percent of the maximum-possible tax debt that may arise during the tax period;
47.4.2. during the year prior to the application at least once every six months in a row is made and after the General security licence take of oil production, mixing, processing, recycling, or tagging (labelling)-about 50 percent of the maximum possible tax debt that may arise during the tax period;
29.5. the security to which the applicant: 47.5.1. at least five consecutive years have been special permit (license) commercial with excise duty, customs warehouse holding a permit or permission to use a customs procedure with economic impact/end-use or the previous year, the amount of the tax paid was greater than five million dollars and who prior to the application for the previous six months in a row is stored and as a general security certificate will continue to be stored in your own warehouse him in certain oil reserves in the amount of 100 per cent -65 per cent of the maximum possible tax debt that may arise during the tax period;
47.5.2. at least five consecutive years have been special permit (license) commercial with excise duty, customs warehouse holding a permit or permission to use a customs procedure with economic impact/end-use or the previous year, the amount of the tax paid was greater than five million lats,-50 percent of the maximum possible tax debt that may arise during the tax period; ";
1.6. to supplement the provisions of this subparagraph with 29.6.: '. Excise warehouse 29.6 holder who does not perform transactions with petroleum products, except this rule 43.8. referred to in product, and at least a year before the application is made, and as a general security licence take this rule 43.2. or 43.8. product referred to in point production, mixing, processing or processing-about 90 percent of the maximum possible tax debt that may arise during the tax period. ";
1.7. put 48 as follows: "48. State revenue, in assessing the applicant's existing security business, has the right to reduce the amount of global security for each global security issued the certificate under this rule 47. point if during the year before the application requesting to receive or to reregister a certificate of global security: 48.1. the applicant has lodged a security of this provision set out in paragraph 41 of the report, and the excise tax declaration in the State revenue service;
48.2. the securities not punished with a fine in excess of 500 lats, for: 48.2.1. Excise warehouse, the holder of an approved dealer, representative of the taxable person or importer's violations in relation to the movement of excisable goods;
48.2.2. violations of these rules;
48.3. in relation to the security of the applicant, no decision is taken, which found that the applicant has violated the security tax payment arrangements or conditions, and imposed fines of more than 500 lats. "
2. the rules shall enter into force on March 1, 2007. Prime Minister a. Halloween Finance Minister o. Spurdziņš