Amendments To The Cabinet Of Ministers On 6 April 2004 The Regulation No 247 "order In Which Agricultural Producers Refundable Excise Tax On Diesel (Gas Oil)"

Original Language Title: Grozījumi Ministru kabineta 2004.gada 6.aprīļa noteikumos Nr.247 "Kārtība, kādā lauksaimniecības produkcijas ražotājiem atmaksājams akcīzes nodoklis par dīzeļdegvielu (gāzeļļu)"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/150047

Cabinet of Ministers Regulations No. 1005 Riga 2006 (December 12. No 66 48) amendments to the Cabinet of Ministers on 6 April 2004 the Regulation No 247 "order in which agricultural producers refundable excise tax on diesel (gas oil)" Issued in accordance with the law "on excise duty" article 18 sixth 1. make Cabinet on 6 April 2004 the Regulation No 247 "order in which agricultural producers refundable excise tax on diesel (gas oil)" (Latvian journal, 2004, 60 no; 2005, 164. no) the following amendments : 1.1. to supplement paragraph 2 second sentence with the following: "diesel fuel (gas) shall be deemed to have occurred if the diesel (gas oil) is received and payment has been made of it."
1.2. deletion of 4, 5 and 6;
1.3. make point 7 by the following: ' 7. to receive a tax refund, the manufacturer shall submit to the agricultural production of the State revenue service territorial institution (the agricultural land area locations): 7.1. submission in accordance with the provisions of annex 1;
7.2. documents designed for accounting and accounting regulatory requirements and the laws and declares diesel (gas oil) and pay using the statutory settlement;
7.3. 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 the annex. ';
1.4. to supplement the provisions under 7.1 and 7.2 point as follows: "this rule 7.1 7.3 inquiries referred to the producers of agricultural production, by adding for the first time this calendar year, the provisions of paragraph 7 of the documents referred to State revenue service territorial institution. If the calendar year for which you require a refund of the excise duty, is changed by the producer of agricultural production, or in the permanent lease for the use of existing agricultural land, then by submitting documents excise duty repayment, agricultural producers will add the specified (new) this provision certificate referred to in point 7.3. If the producers of agricultural production, the use of the property or the permanent lease of existing agricultural land area has not changed, then repeated in documents during a calendar year the excise tax refund, this rule 7.3. certificate referred not to submit.
7.2 If the producers of agricultural production, the use of the property or the permanent lease of existing agricultural land area has not changed, then repeated in a calendar year documents excise duty repayment, manufacturer of agricultural products this rule 7.1. apakšpun JTIS application referred to certify that changes in agricultural land in the area have occurred. ";
1.5. to supplement the provisions under point 9.1 the following: "9.1 manufacturer of agricultural production tax refund can get on their calendar year received diesel (gas oil) for which you made the payment to the next calendar year January 15.";
1.6. to supplement the provisions under point 11.1 the following: "11.1 If agricultural production the manufacturer pay for the received diesel (gas oil) is not made in full, the State revenue service territorial institution reimbursable tax calculated on their received diesel (gas oil) quantity for which you made the payment."
1.7. the deletion of paragraph 12, the word "actual";
1.8. make points 13 and 14 by the following: ' 13. 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 it has not submitted the State revenue service territorial institution clarify this rule 7.3. referred inquiries and is unduly received excise tax refund, agricultural producers receive the reimbursement of excise duty in the State revenue service this provision, paragraph 17.
14. 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 areas. ";
1. replace paragraph 17, the words "the law" About taxes and duties "with the words" the law "in the area of tax administration;
1.10. to supplement the provisions of the annex by the following: "1. the annex to Cabinet of Ministers of 6 April 2004, regulations no 247 1.11. to supplement the provisions of annex 2 as follows:" 2. the annex to Cabinet of Ministers of 6 April 2004, regulations no 247 2. Regulations shall enter into force by 1 January 2007. Prime Minister a. Halloween Finance Minister o. Spurdziņš