Amendments To The Cabinet Of Ministers Of 25 March 2004, The Regulation No 173 "arrangements Of Excise Duty Exempt Certain Tobacco Products"
Original Language Title: Grozījumi Ministru kabineta 2004.gada 25.marta noteikumos Nr.173 "Kārtība, kādā no akcīzes nodokļa atbrīvo atsevišķus tabakas izstrādājumus"
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Cabinet of Ministers Regulations No. 524 Riga, July 19, 2005 (pr. No 42 5) amendments to the Cabinet of Ministers of 25 March 2004, the Regulation No 173 "arrangements of excise duty exempt certain tobacco products" Issued in accordance with the law "on excise duty" article 17 to make a Cabinet of 25 March 2004, the Regulation No 173 "arrangements of excise duty exempt certain tobacco products" (Latvian journal, 2004, 56 no) the following amendments: 1. To make paragraph 1 by the following: "1. the rules provide procedures that the excise tax (duty) released for tobacco products, denatured manufactured tobacco that is destroyed, and tobacco products, which are used to measure the quality of tobacco. Are not subject to the provisions of the seized tobacco products. "
2. Express section 7.1.1 as follows: "7.1.1. applicant firm, tax payer registration code, registered address and postal code;".
3. Replace paragraph 7.4., the words "or its translation" with the words "and its translation".
4. Make paragraph 9 by the following: "9. the taxpayer does not pay tax on tobacco products, which are used for quality tobacco products and imported (import) in the Republic of Latvia for release for free circulation of the non-Member State of the European Union, come from another Member State of the European Union, leaving the Excise warehouse, if that State revenue service authority in addition to the tax declaration submitted by: 9.1. written submissions, indicating 9.1.1. the applicant company: tax payer registration code, legal address and the postal code;
9.1.2. message of quality tobacco products tobacco products used to determine type and quantity;
9.1.3. Executive (also required the signature of officer);
9.2. the 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 accredited and the newspaper "Latvian journal" notified or conformity assessment bodies listed in the European Commission, the Member States of the European Union, the competent authority that determined the quality of tobacco products. This document specifies the quality tobacco products tobacco products used to determine type and quantity, as well as news on excise duty stamps (series, number, interval, cigarettes — the maximum retail price and the number of cigarettes in a Pack), if the manufactured tobacco is marked with excise duty stamps in accordance with the law "on excise duties." "
5. Supplement with 9.1, 9.2, 9.3, 9.4, 9.5 and 9.6 points as follows: "To iznīcināmo a 9.1 tobacco products exempt from tax in accordance with the law" on excise duty "article 17, first paragraph, of the Excise warehouse manufactured tobacco are destroyed by the holder (without excise duty mar Hamster) by burning tobacco products residues in the fuel furnaces or boilers that use fuels solid fuels, which are fitted with a flue-gas particulate detection equipment.
9.2 9.1 these rules in the case referred to in paragraph Excise warehouse manufactured tobacco the holder of the disposal site and the time line with the national environment service regional environmental administration and local authorities concerned.
9.3 the Excise warehouse, the holder of the tobacco products are destroyed by authorized officials of the State revenue service's presence.
9.4 at least five working days before the destruction of tobacco products the Excise warehouse shall inform the holder of the State revenue service on the destruction of tobacco products in time and space.
9.5 disposal of manufactured tobacco shall be destruction of tobacco legislation. If the tobacco products are destroyed is not cigarettes, the Act specifies the types of tobacco products destroyed, the name and total quantity. If the tobacco products are destroyed cigarettes indicates their name, number of packets, the maximum retail price and the total quantity (pieces). Destruction of tobacco products act signature excised goods warehouse and a representative of the holder of the State revenue service authorized officer.
9.6 disposal of tobacco products Act declares a tax put your right to use of the holder of the excise duty exemption. "
6. Make the informative reference to European Union directives as follows: "Informative reference to European Union directive rules included provisions deriving from Council of 27 November 1995 directive 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco. ' Prime Minister a. Halloween instead of the Minister of finance, Minister of the environment r. vējonis
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