The Provisions On Excise Tax Guarantees Alcoholic Beverages, Tobacco And Petroleum Products

Original Language Title: Noteikumi par akcīzes nodokļa nodrošinājumiem alkoholiskajiem dzērieniem, tabakas izstrādājumiem un naftas produktiem

Read the untranslated law here: https://www.vestnesis.lv/ta/id/115442

Cabinet of Ministers Regulations No. 638 in Riga in 2005 (30 august. No 49 11. §) rules on excise tax guarantees alcoholic beverages, tobacco and petroleum products Issued in accordance with the law "on the excise tax" article 32 of the sixth part i. General questions 1. establish procedures for submitting, administrate, and returned to that of alcoholic beverages, tobacco and petroleum products (hereinafter excise duty) excise tax guarantees (hereinafter Security) as well as the conditions, which run the excise duty (hereinafter tax) payer can reduce the size of the collateral.
2. the security of the State revenue service submitted in person to the law "on excise duty" (hereinafter the law) in the order intends to carry on transactions with the excise goods, the application of deferred taxation, and assume responsibility for possible tax evasion of debts by the lodging (hereinafter applicant for security). Submission and registration of the security of the State revenue service issued the security certificate.
3. where excise goods are imported from a foreign State which is not a member of the European Union or of the territories referred to in article 2 of the law of the fourth paragraph of part 2, and for the temporary storage or customs acknowledged the use of the goods, the security shall be lodged, administered, delete, and return, as well as their size is reduced according to the provisions in Chapter VIII.
4. the storage of excise goods, as well as other activities authorized by law to excise goods in a free zone or free warehouse, application of excise duty deferred taxation, insurance is not required.
5. the securities as collateral, the applicant may submit the commitment insurance policy or guarantee if the credit institution in the Republic of Latvia registered foreign insurance company or insurer (outside the Republic of Latvia registered the person home (registration) in the country have the right to take insurance) (hereinafter referred to as the insurer) to carry out insurance in the Republic of Latvia and who provided the commitment insurance policy or credit institution that issued the credit guarantee, has got the status of the provider in Chapter VII of these rules in the order (hereinafter referred to as the operator). In considering the issue of the security issue or renewal of a licence, the amendment to the fulfilment of the insurance policy or guarantee is valued in the credit institution together with the commitment of the insurance policy or credit guarantees, which are amended.
6. a security shall be lodged and registered individually for each of the business lines with excise duty (tax warehouse activities, the holder of the approved merchant transaction, the taxpayer's representative, unauthorized dealer and importer's operation).
7. The State revenue service security certificate may not be issued or not, if a security Re: 7.1 not submitted the application and all documents to be attached to the application or the whole of these provisions is not specified 33. or information referred to in paragraph 37;
7.2. the security lodged is less about that rule 32, 43, 44, 45, 46 or 47. the security referred to in size or security calculation is wrong or unreasonable;
7.3. the person who has issued the security, has not attained the status of a provider, or it is lost in Chapter VII of these rules in the order;
7.4. the security of the applicant or the person to whom the security certificate has been issued, is tax debt (unless the payments concerned laws and regulations has been extended in accordance with the procedure laid down and provision the applicant or the person to whom the security certificate has been issued, the tax obligation fulfilled);
7.5. the security of the applicant or the person to whom the security certificate has been issued, it is issued in the State revenue service the false information related to the payment of the tax or security;
7.6. the security of the applicant or the person to whom the security certificate has been issued, the year before the submission of the single application or general security certificate has been cancelled as security for use in regulatory law;
7.7. the coverage is for the holder of the Excise warehouse, confirmed or unconfirmed, the taxable dealer representative or importer with the operation of the excise goods sales and support to the applicant or the person to whom the security certificate has been issued, does not have the appropriate special permission (license) holder of the Excise warehouse, an approved dealer, representative of the taxable transaction, wholesale or retail, or it has been stopped.
8. The State revenue service may suspend the licence security operation for a period of up to 90 days and to impose on the person to whom the security certificate has been issued, the obligation to prevent any irregularities, to request the increase of the amount of the Security 100 percent of the maximum possible tax debt and/or submit other security if: 8.1 that person's tax liability (unless the payments concerned regulations in the order is extended and the tax obligations of performance);
8.2. that person has not paid the fine imposed on the use of security laws and regulatory violations;
8.3. that person has provided the State revenue service the false or incomplete information that relates to the payment of the tax or security;
8.4. the person or the provider does not comply with the statutory duty;
8.5. the party submitted legislation in certain reports and declarations the State revenue service;
8.6. that person has not adhered to these rules 13, 14, 29, 47, 51 or 52. the requirements set out in paragraph;
8.7. the coverage is for the holder of the Excise warehouse, confirmed or unconfirmed, the taxable dealer representative or by the importer to the transaction with further sales of excisable goods and such person issued the appropriate special permission (license) holder of the Excise warehouse, an approved dealer, representative of the taxable transaction, wholesale or retail operation has been stopped.
9. The State revenue service suspended the security certificate activity for a period of up to 90 days and obliges the person has been issued a certificate of security to prevent any irregularities, is required to increase the amount of the Security 100 percent of the maximum possible tax debt and/or submit other security if: 9.1. that person has not adhered to these rules or 15, paragraph 50;
9.2. the person repeatedly has not issued regulations in certain reports and declarations the State revenue service;
9.3. the lost grounds specified in these provisions the amount of global security.
10. Decision on security certificates the suspension shall enter into force on the day following that of its adoption unless otherwise specified in the decision.
11. Security of the period of suspension of the licence of a person who has been issued a certificate of security, or end the transaction with excise duty, which may lead to a possible increase in tax debt.
12. The State revenue service, based on the application of the person who issued the security certificate and stopped operations, 10 working days from the date when it is satisfied that the decision on security certificates, suspension, restores the security certificate action, notifying that person. Decision on security certificates, the renewal of the action shall enter into force on the day following that of its adoption unless otherwise specified in the decision.
13. Changes to the information specified in the application to the security certificate or the documents attached to it, the security of the applicant or the person to whom the security certificate issued within 10 working days after the onset of conditions that inform the State revenue service and submit the changes, copies of the supporting documents.
14. If changing security properties specified in the certificate, the person to whom the security certificate has been issued, within 10 working days after the onset of conditions submitted an application for renewal of the State revenue service.
15. A Person who has been issued a certificate of security, or cease operations, which may lead to a possible increase in tax debt, not later than the date of the alleged tax debt has reached about global security certificate contains the maximum possible tax debt.
16. importer of excise duty and Excise warehouse keeper in the Republic of Latvia, as well as other Member States of the European Union the Excise warehouse or the holder of the pārsūtītājtirgotāj appointed a representative of the taxable person can be used to get tax stamps, alcoholic beverages or tobacco products (hereinafter referred to as the tax stamps).

17. The State revenue service has the right to cancel the security certificate if: 17.1. the person to whom the security certificate has been issued, has not adhered to these rules in paragraph 11 or 27 requirements;
17.2. the person to whom the security certificate has been issued, the designated time has provided this provision referred to in paragraph 41 of the report or in the submitted report has provided incomplete or false information;
17.3. The State revenue service officials will not allow the possibility of the declared business hours access to excise goods storage, production, handling, processing, labeling or mixing of petroleum products or documentation.
18. The State revenue service cancels a security certificate if: 18.1. the person to whom the security certificate has been issued, has not complied with the State revenue service's decision on security certificates, suspension requirements;
18.2. the person to whom the security certificate has been issued, is excluded from the enterprise register of the Republic of Latvia or the commercial register;
18.3. the person to whom the security certificate has been issued, after the invitation has not come to the State revenue service;
18.4. the person to whom the security certificate has been issued, has submitted an application for cancellation of the certificate of the security;
18.5. the coverage is for the holder of the Excise warehouse, confirmed or unconfirmed, the taxable dealer representative or an importer for operation with further sales of excisable goods and a person has been issued a certificate, issued by the security in a special permit (license) holder of the Excise warehouse, an approved dealer, representative of the taxable transaction, wholesale or retail is lost;
18.6. the person who issued the guarantee is lost in Chapter VII of these rules in the order received by the provider;
11.6. received notice of the credit provider guarantees the withdrawal or discharge of the cancellation of the insurance policy according to your agreement with the State revenue service concluded in Chapter VII of these regulations.
19. the decision on the cancellation of the certificate of guarantee shall enter into force on the day following that of its adoption unless otherwise specified in the decision.
20. Security certificate shall cease to be valid if the date of expiry of the licence security, or it is cancelled.
21. If the security certificate is lost or it is stopped, it will not release the operator and the person to whom the security certificate has been issued, from previous security commitments.
22. the Provision is deleted and then returned to the applicant or the collateral used for future tax payments, if the security certificate is issued or has lost power and the applicant has lodged a security of the State revenue service documents, certifying that the excise duty operations, using the deferred tax payment is not carried out or is completed according to the requirements of the law, as well as the duty has been paid under the legislation.
23. If, on the basis of which the security certificate is issued, it is deleted, it can be used for new security certificate.
24. If the tax law has not paid and will not be paid by the State revenue service's written request, the tax collection first used the security lodged.
25. If the collateral security for various types of tax debt payment guarantee is used in the following order: 25.1. the security lodged;
25.2. the guarantee of the credit institution or the commitment insurance policy;
25.3. the pledged estate.
26. If the security certificate was issued by using several providers guarantees or obligations of the insurance policy, the tax debt is covered, in proportion to the amount of the tax distribution between providers and respecting their commitments.
27. A Person who has been issued a security certificate, inform the State revenue service for lost or stolen security certificate not later than two working days from the time of the loss or theft of the fact of detection.
28. The Person to whom the security certificate has been issued, within five working days after the renewal of the certificate of guarantee or its expiration date, or of receipt of the decision on the withdrawal of the licence security passes the invalid or unenforceable provision of the certificate of the State revenue service and the State revenue service's request, provide all the necessary information for each procedure, which made using the security lodged and possible tax debt compliance guarantee.
29. A Person who has been issued a certificate of security and operating with excise duty, using security stamps or tax excise goods (raw materials and finished products), storage and movement of accounting provides separate those activities, matching the tax debt and need support.
30. The implementation of the provisions of the control of the State revenue service.
II. Single-use security 31. One-time security size may tax debt for collateral, the applicant, who shall be responsible for the security of the single cover potential tax debt.
32. One-time security is 100 percent of the potential tax debt, taking concrete action – moving to excise duty or receive tax stamps.
33. in order to receive a one-time security certificate, the applicant shall provide a security state revenue service: 33.1 an application by specifying unique. Security calculation the possible size of the tax debt in accordance with paragraph 32 of these regulations;
33.2. security identity document according to this provision the requirements laid down in chapter V or fulfilment of insurance policy (annex 1), or a credit guarantee (annex 2), or the mortgage contract, which guarantees the applicant entered into with the State revenue service rules in accordance with the procedure laid down in chapter VI;
33.3. If collateral is planned to use the mark, the tax-information about the tax type and number of the mark;
33.4. If collateral is planned to use the tax to send or receive information about excise, consignor and consignee (name, address and postal code, tax payer registration code, excise identification number), description of excise duty, the European Union's combined nomenclature codes and information on whether the one-time security certificate is required to be submitted to the other European Union Member State competent authorities;
33.5. If collateral is made the commitment insurance policy – insurer (which issued the said policy) approved proof of payment of the insurance premium specified in the policy.
34. The State revenue service administrative law hearing and issue the documents submitted or re-registered at the one-time security certificate (3 or 4) or taken a decision on the refusal to issue or re the single security certificate. If a single security, a certificate is required to be submitted to the other Member State of the European Union, the competent authorities shall issue to the applicant a security two one-time security certificates.
35. the One-time security certificate signed by the Director-General of the State revenue service or his authorised person. Single security does not exceed the period of validity of the month.
36. A Person who has been granted a one-time security certificate, within five working days of receipt of the excise duty to fill in this rules set out in annex 4. one-time security certificates, 10, 11, 12 and 13 and the certificate field together with the payment of the tax supporting documents handed to the State revenue service. If one single copy of the certificate of guarantee is submitted to the European Union, the competent authorities of the Member State from which the excise goods shipped to a person who has been granted a one-time security certificate, shall be forwarded to the State revenue service, only one copy of the single security certificate.
III. General security logging and use basic conditions 37. for global security, the security of the certificate applicant to State revenue service shall submit the following documents: 37.1. an application, specifying the business lines with excise duty, the excise duty type and the size of the global security calculation possible tax debt incurred during the tax period according to this provision, the conditions laid down in chapter IV;
37.2. the security identity document according to this provision the requirements laid down in chapter V or fulfilment of insurance policy (annex 5), or a credit guarantee (annex 6), or the mortgage contract, which guarantees the applicant entered into with the State revenue service rules in accordance with the procedure laid down in chapter VI;

37.3. the security assurances of the applicant for compliance with this provision in paragraph 47 and 48 requirements if plans to apply this provision in paragraph 47 of these conditions;
23.2. the security assurances of the applicant for compliance with these rules, 26.8 26.8., or 43.5 in 43.3. requirements if intends to apply to the relevant conditions referred to in points;
37.5. If collateral is made the commitment insurance policy – insurer (which issued the said policy) approved proof of payment of the insurance premium specified in the policy.
38. The State revenue service administrative law hearing and issue the documents submitted or re-registered at global security certificate (annex 7) or taken a decision on refusal to issue or to General re security certificate.
39. General security certificate signed by the Director-General of the State revenue service or his authorised person. Global security certificate shall be valid for a period not to exceed one year.
40. If the applicant is one of the security activities has issued more general security certificates, they specified the size of the total amount of the security shall be equal to the total size of global security that guarantees the applicant is entitled to use the respective business lines.
41. A Person who has been issued a certificate of global security, to the pēctaksācij period of the 15th date of the State revenue service submitted a report on the use of global security during the tax period (annex 8). The report shall be submitted for each of the business lines and activities separately.
IV. General security assessment of the General Security 42. the size of the potential tax debt for security cover. That person is responsible for the General security of size are calculated according to the conditions of these rules.
43. General Security minimum size: 43.1. transactions only with LPG is 50000 dollars;
43.2. transactions only with biodiesel, which fully derived from rape seed oil, is 10000 lat;
43.3. the actions only with the oils used for purposes other than as motor fuel or heating fuel, is 10000 lat;
43.4. transactions with petroleum products is 100000 lats;
43.5. transactions only with beer, which is produced in an independent small brewery, 2000 lats;
27.1. transactions with alcoholic drinks is 10000 lat;
27.2. activities with tobacco is 10000 dollars.
44. the approved merchant transactions with the relevant excise duty general security, a minimum quantity is 50 percent of the 43. these provisions laid down in point sizes.
45. If the applicant shall provide a security General support for more types of excise goods, the most appropriate way to excise duty General Security minimum size.
46. General Security is 100 percent of the maximum possible tax debt that may arise during the tax period, but not less than 43. these rules and in the relevant paragraph 44 excise goods type specified size.
47. If the applicant shall guarantee this provision 48. the requirements referred to in paragraph 1, the necessary global security may be reduced, but it may not be less than this provision in paragraph 43 and 44. the excise duty type specified size: 29.3. Excise warehouse holder who have at least seven years established revenue with value added tax register of taxable persons, carried out a regular economic activity and two years before the application is regularly (at least once every three months) and as a general security certificate receipt take the alcoholic beverage or tobacco production, processing or processing – about 90 per cent of the maximum possible tax debt that may arise during the tax period;
47.2. the holder of the Excise warehouse that is at least five years are registered with the State revenue service value added tax register of taxable persons, carried out a regular economic activity and in the year before the application is regularly (at least once every three months) and as a general security licence take of alcoholic beverages or tobacco production, processing, labelling, processing or on 75 percent of the maximum possible tax debt that may arise during the tax period;
47.3. the holder of the Excise warehouse that is at least five years are registered with the State revenue service value added tax register of taxable persons, carried out a regular economic activity and two years before the application is regularly (at least every six months) and as a general security licence take of oil production, mixing, processing, recycling, or tagging (labelling) – 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 register of taxable persons, carried out a regular economic activity and in the year before the application is regularly (at least every six months) and as a 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 for which the applicant for at least five consecutive years have been special permit (license) commercial with excise duty, customs warehouses holding permission and/or authorization 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, about 50 percent of the maximum possible tax debt that may arise during the tax period.
48. The State revenue service, the evaluation of 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 lodging of a security of the applicant: 29.9. According to laws has made certain statements and declarations the State revenue service;
48.2. the applicant or the security of the person is not convicted of the Executive Body for the movement of excise goods regulatory legislation.
49. If a person who has been issued a certificate of global security, has increased the amount of the security pursuant to the provisions of paragraph 8 or 9, the State revenue service within three months from the date of the increase security has no right to reduce the size of the collateral.
50. If the person has been issued a certificate of global security for oil products to reduce the amount of global security, a change in the person of the Executive Body and the new executive body the person is punished for the movement of excise goods regulatory breaches the laws, then the person who has been issued a certificate of global security, within 10 working days after the change of the person of the Executive Body shall submit the application to the State revenue service security for 100 percent renewal on the maximum potential tax debt that may arise during the tax period.
51. the total potential tax debt, according to mark and received tax on excise goods are moved during the tax period (also on excise goods using mandatory shipments-bills, are exported from an Excise warehouse for the wholesale or retail locations) and stored using the security may not exceed the General security certificate contains the maximum possible tax debt.
52. If the alleged tax debt for excise goods are moved through security, general security provided exceed the size specified in the excise duty licence in global security, then the person who has been issued a certificate of global security, or cease operations, which may lead to a possible increase in tax debt, and five working days submit to the State revenue service additional security potential tax debt.
V. Security 53. If the applicant as collateral security has chosen security, it paid the State revenue service account specified by the amount of money that is not smaller than the size of a security calculated in accordance with these provisions, and obtain credit institution approved payment certificate.
54. following the provision of security by the applicant, on the basis of the credit institution concerned the issue of proof of payment, in accordance with the procedure laid down in these provisions define the single coverage or general support.

55. The State revenue service lists the amount of the security deposit and guarantee the applicant's receipt of the application or even released for the subsequent tax payments within 15 working days after you delete the security.
56. the decision on repayment or security transfer of future tax payments adopted the Director-General of the State revenue service or his authorised person.
Vi. Pledge agreement Guarantees the applicant may 57. conclude a pledge contract with the State revenue service, only if the applicant is in possession of collateral in the land registered in the real property or immovable that under the law of Pledge may be the pledge.
58. the applicant may pledge Collateral to the State revenue service, only the real property or immovable is encumbered with debts or other encumbrance.
59. The amount of the security may not exceed 80 percent of its pledged to provide real estate market values, or 50 percent of the real market value of the case.
60. Ieķīlājam estate market value is calculated for the size – valuation day specified monetary amount for which the property can be sold (purchased) if seller and buyer do competently, with and without compulsion.
61. Ieķīlājam estate market value determines the persons professional regulatory law in the order have received license (professional qualification certificate) in real estate and the real thing.
62. the Ieķīlājam property cannot be subject to excise duty or their production, processing, processing or mixing raw materials.
63. The conclusion of the pledge agreement with the State revenue service, the security of the applicant against the insurer ieķīlājam estate in favor of the State revenue service.
64. The conclusion of the pledge agreement with the State revenue service, the applicant shall provide security to the State revenue service of the application and be accompanied by the following documents: 64.1. a document showing that the real estate ieķīlājam or in the case of the applicant, the collateral property;
64.2. the document proving the ieķīlājam of real estate or moveable things market value according to this provision, paragraph 60 and 61;
64.3. ieķīlājam property insurance policy copy (the original show).
65. The State revenue service administrative law hearing documents presented, check the ieķīlājam property value and the status and decide on the mortgage collateral agreement with the applicant.
VII. status of the provider to credit institutions and insurers and the loss of 66. a credit institution which wishes to obtain provider status, submit to the State revenue service application on the provider's status. The application indicates the license for the operation of the credit institution of the date of issue and number.
67. a credit institution acquires the status of the provider, if the credit institution does not tax: 67.1. debt or if the payment time limits prescribed by the laws and the credit institution has extended tax obligation to fulfil;
67.2. a credit institution by the State revenue service concluded a contract for the acquisition of the status of the provider, which requires that the credit institution concerned agrees within 10 working days of the State revenue service a written request to pay all payments under the contract to cover the tax debts of the person to whom the security certificate has been issued, if the person by the State revenue service a written request within the time limits has not paid the tax debt;
67.3. a credit institution during the year prior to the application for a provider's status has not violated that rule 67.2. referred to treaty obligations.
68. The insurer who wishes to obtain provider status, submit to the State revenue service application on the provider's status. The application specifies the license of insurance of the insurer for the transaction and the date of issue of the licence registration number.
69. The insurer and the provider status is obtained, if: 69.1 tax debt an insurer not. or if the payments concerned regulations in the order is extended and the insurer tax debt obligation to fulfil;
EB 69.2. insurer with the State revenue service concluded a contract for the acquisition of the status of the provider, which provides that the insurer undertakes, within 10 working days of the State revenue service a written request to pay all payments under the contract to cover the tax debts of the person to whom the security certificate has been issued, if the person by the State revenue service a written request within the time limits has not paid the tax debt;
69.3. insurers during the year prior to the application for a provider's status is not in breach of this provision in the agreement referred to in subparagraph EB 69.2. obligations;
69.4. insurer issued the license for the operation of the insurance gives you the right to issue the commitment insurance policy.
70. the provider status is lost if it is broken or cease this provision or 67.2. EB 69.2. referred to in the Treaty or these regulations shall lapse or 68.66. the licence referred to.
VIII. Security count, filing, and reduction of application procedures, if the excise goods under the temporary storage of goods or customs recognized use of goods 71. Securities shall be lodged, administered, deletes and returned according to the requirements of this chapter and the regulations laid down by the Customs Office of guarantee, as well as the type of submission, acceptance, application and settlement procedures.
72. the security of the State revenue service shall provide the person who assumes responsibility to cover the customs debt which may arise (hereinafter referred to as the main debtor).
73. The main debtor shall have the right to choose the type of cover and if legislation in customs matters not otherwise specified.
74. the size of the security to cover the tax debt, which would correspond to the calculated amount of the tax that would be payable if the goods were released for free circulation.
75. Security is presented, if the goods exempted from tax under section 5 or, in the case of goods, the application of customs procedures in accordance with the laws and customs matters, the guarantee should not be applied.
76. the security shall be released as and when the tax debt, for which it is requested, deleted or can no longer arise.
77. If the tax debt has been extinguished in part or may arise only in respect of the new part of the amount of the debt for which the tax debtor after collateral or guarantor's main request, terminate part of the collateral if the collateral obligations to bear.
78. status of Guarantor credit institution or insurer obtains legislation in customs matters.
79. If the principal debtor shall submit the updated collateral, its period of validity may not exceed the period of validity of the previous security.
80. The amount of security tax debt for match 100 percent of the estimated tax debt that could occur.
81. the amount of the single security meet 100 percent calculated tax debt that could occur.
82. in general the amount of the security determined by the primary debtor by calculation in accordance with the procedure laid down in the laws and customs of the matters of General calculation of the amount of the comprehensive guarantee.
83. If the principal debtor which receives general support, meets this rule 84 of those conditions, the State revenue service, adopting and registering the Security General, permission to use the reduced overall coverage.
84. in general the amount of the security tax can be reduced: 84.1. by 50 percent if the primary debtor in the last 18 months prior to the receipt of the comprehensive guarantee at least four times per month with a general guarantee in order to ensure payment of any customs debt or the customs debt which may arise, and: 84.1.1. in accordance with the laws and regulations in the field of tax paid in a tax State budget, and submit to the State revenue service accounts and tax declarations;
84.1.2. is registered with the State revenue service value added tax taxable persons registered for at least three years;
52.3. about 70 per cent, if the primary debtor in the last 30 months prior to receipt of the comprehensive guarantee at least four times per month with a general guarantee in order to ensure payment of any customs debt or the customs debt which may arise, and: 84.2.1. in accordance with the laws and regulations in the field of tax paid in a tax State budget, and submit to the State revenue service accounts and tax declarations;
84.2.2. is registered with the State revenue service value added tax taxable persons registered for at least five years;
84.3. than 90 percent if the main debtor in the last 36 months prior to the receipt of the comprehensive guarantee at least four times per month with a general guarantee in order to ensure payment of any customs debt or the customs debt which may arise, and:

84.3.1. in accordance with the laws and regulations in the field of tax paid in a tax State budget, and submit to the State revenue service accounts and tax declarations;
84.3.2. is registered with the State revenue service value added tax taxable persons registered for at least seven years.
85. where a customs debt which may arise, the General Security in the reporting period, the amount exceeding 10 per cent of the overall security supplied by the main debtor the amount increases the size of the global security up to the full amount.
IX. concluding issues 86. Become unenforceable in the Cabinet of Ministers of 25 March 2004, Regulation No 171 "the provisions on excise tax guarantees alcoholic beverages, tobacco and petroleum products" (Latvian journal, 2004, 56 no).
87. This rule 47.5. the conditions referred to in subparagraph relating to special permissions (licenses) for business with excise duty, applicable until 1 May 2004 has issued special permits (licences) to excise goods for commercial activities.
88. Contracts concluded before the entry into force of the provisions until 1 December 2005 are amenable to according to this rule and section 67.2. EB 69.2. requirements. The contract, which until December 1, 2005 has not been amended, shall expire.
89. The insurer's liabilities execution issued insurance policies and credit guarantees, which were issued until the entry into force of this moment, is to be used for registration or for renewal of the security to the transaction expiration date, if the provider has complied with the rule in paragraph 88.
90. the security certificates have been issued up to the effective date of the rules until 2006. February 1, re-register under this provision are requirements. Security certificates to 2006 February 1 is not re-registered, shall lapse.
91. the securities certificates issued customs temporary storage of the goods provided or approved treatment or use to the date of entry into force of the provisions, those that remain in effect until the expiry date.
92. This rule 43.5. subparagraph shall enter into force on January 1, 2006. Until 31 December 2005 for transactions with the General security of the cave, the minimum size is 2000.
93. the rules shall enter into force on the 1 October 2005.
Informative reference to European Union directive rules included provisions deriving from Council of 25 February 1992 Directive 92/12/EEC on the General arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by 1 October 2005.
 
1. the annex to Cabinet of Ministers of 30 august 2005, regulations no 638 Finance Minister o. Spurdziņš annex 2 Cabinet of 30 august 2005, regulations no 638 Finance Minister o. Spurdziņš annex 3 Cabinet of 30 august 2005, regulations no 638 Finance Minister o. Spurdziņš annex 4 of the Cabinet of Ministers of 30 august 2005, regulations no 638 Finance Minister o. Spurdziņš annex 5 Cabinet of 30 august 2005, regulations no 638 Finance Minister o. Spurdziņš annex 6 Cabinet of 30 august 2005, regulations no 638

Minister of finance Spurdziņš o. Annex 7 Cabinet of 30 august 2005, regulations no 638 Finance Minister o. Spurdziņš Annex 8 Cabinet of 30 august 2005, regulations no 638 Finance Minister o. Spurdziņš