Cabinet of Ministers Regulations No. 97 in Riga in 2006 (January 31. Nr. 6 § 49) the provisions on excise tax return forms Issued in accordance with the law "on the excise tax" article 24, third subparagraph 1. determines: 1.1. oil products excise tax declaration forms and filling out the agenda (annex 1);
1.2. the alcoholic beverage excise tax declaration forms and filling out the agenda (annex 2);
1.3. the tobacco excise tax declaration forms and filling out the agenda (annex 3);
1.4. coffee excise tax declaration forms and filling out the agenda (annex 4);
1.5. non-alcoholic beverages excise tax declaration forms and filling out the agenda (annex 5).
2. excise tax return for the tax period, the holder of the Excise warehouse, approved dealer and paying the excise tax representative shall submit to the State revenue service, starting with the tax period, January 2006.
3. If the excise tax declaration for the last day of the period coincides with the weekend (Saturday, Sunday or public holiday) on the last day of the period regarded as the next working day.
4.Pa mail sent to the State revenue service in excise tax declaration the day is the day when the Declaration passed at the post office, as evidenced by the receipt with the postmark.
5. the holder of the Excise warehouse, an approved dealer or excise tax payer's representative shall submit a Declaration on excise duties the State revenue service, even if during the tax period transactions (transactions) with excise duty is not performed.
6. Be declared unenforceable in the Cabinet of 24 May 2005, Regulation No 347 "rules on excise tax declaration form" (Latvian journal, 2005, nr. 84).
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 24 February 2006.
Annex 1-5 ZIP 134 kb