Cabinet of Ministers Regulations No. 485 Riga, 28 June 2005 (pr. No 37 40) the order in which the individual oil products apply reduced rates of excise duty or exemptions from excise duty, in accordance with the Issued law On excise duty, "" the fifth article 5, article 18, first subparagraph, and article 28 of the fifth, the law "On the free ports and special economic zones ' article 3 Tenth i. General questions 1. determines: 1.1. procedures applied to reduce the excise duty (tax) rate or exemption from taxation of petroleum products that are supplied and used according to the law on excise duty "(hereinafter the Act), the fifth part of article 5 and article 18, first paragraph of the law" On the free ports and special economic zones "in article 3 of the eighth and ninth;
1.2. the order in which the separate oil highlights (highlights), to apply the law the second part of article 14 or article 18, or the third part of the law "on the free ports and special economic zones ' article 3 8.1 and ninth;
1.3. the selected (highlighted) the movement of petroleum products.
2. in accordance with these rules highlights (highlights) of the Act 14. in the second subparagraph of article and article 18, in the third paragraph, or the law "On the free ports and special economic zones ' article 3 8.1 and the ninth part in petroleum products.
3. Article 14 of the law the second part or the law "on the free ports and special economic zones" the ninth part of article 3 apply, if diesel fuel, kerosene or fuel oil whose colorimetric index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST, or the substitute products of petroleum products and components are highlighted (marked) in accordance with these rules and have them delivered under this provision the requirements contained in chapter IV. 
4. Diesel fuel, kerosene or fuel oil whose colorimetric index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST, or the substitute products of petroleum products and components exempt from tax if they are labelled (marked) in accordance with these rules and have them delivered and used law article 18, first subparagraph 2., 3., 4. and in paragraph 5 of the law "On the free ports and special economic zones" in article 3, the eighth part of the objectives. If diesel fuel, kerosene or fuel oil whose colorimetric index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST, or the substitute products of petroleum products and components under article 18, first paragraph, point 2 and 3 use the international international services (including between Member States of the European Union), as well as Jet fuel use Act, article 18, paragraph 2 of the first paragraph the purpose laid down in These oils may not be highlighted (marked) in accordance with these rules.
5. Petroleum products supply and uses the law article 18, first paragraph, referred to in paragraph 1, be exempt from tax if they are delivered according to this provision the requirements of chapter V, even if they are not highlighted (marked) in accordance with these rules.
6. Law article 18, first paragraph, point 2 and 3 of the law "On the free ports and special economic zones" in article 3 of the eighth part 1, 2 and 3 shall apply if the mentioned cases the petroleum products supplied under this provision the requirements contained in chapter VI.
7. Article 18 of the law, first paragraph, point 4 of the law "On the free ports and special economic zones" in article 3, paragraph 4 of part 8 shall apply where the supply of oil products, according to this provision the requirements contained in chapter IV. 
8. Article 18 of the law, first paragraph, point 5 shall apply where the supply of oil products, according to Chapter VII of these rules.
9. a Person who uses these rules to those of oil products that apply to reduce the tax rate or exemption from taxes (hereinafter user) for infringements is responsible in accordance with the law.
10. These provisions these petroleum products delivered to the address, indicated in accordance with these rules, as well as the issued certificate into the certificate in these containers (if any specified) if these rules otherwise.
11. a Person who supplies these provisions these oil products that apply to reduce the tax rate or exemption from taxes (hereinafter supplier), submitted to the law on the movement of excisable goods in certain reports. 
12. the supplier statement mandatory lading-Bill will also address the order (hereinafter referred to as a fuel invoice) or document referred to in Commission of 17 December 1992 Regulation (EEC) no 3649/92 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (hereinafter Regulation No 3649/92), or Commission, 1992/11 Regulation (EEC) no 2719/92 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty (hereinafter Regulation No 2719/92). Note in addition to fuel properties specified in the law on the movement of excisable products: 12.1. If oil supplies on the basis of a certificate issued in accordance with these provisions, the user you referred to those rules in the delivery of oil, the cognitive type, number and date of issue;
12.2. If the oil products supply Act article 18, first paragraph, point 2 and 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1., 2., and 3. the objectives referred to in point, — aircraft (airplanes or other air traffic vehicles) or vessel (vessel or other floating devices) the registration number and place of registration (except where the supply of oil products in the law "on the free ports and special economic zones" in article 3 of the eighth part 2 the purpose referred to in paragraph) or these rules 94. above gas stations, specially equipped ship supply;
12.3. or delivered petroleum products are highlighted (marked);
12.4. the use of petroleum products;
12.5. If the supply of petroleum products Act article 18, first paragraph, point 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1., 2., and 3. the objectives referred to in point on the vehicle (if necessary, also for the second vehicle) vessels used for bunkering vessels or take delivery, the ship's registration number and place of registration, conducting bunkering of vessels or the delivery.
12.6. If the user accept only a part of the delivered volume of petroleum products, petroleum products adopted. The user confirms with a signature. The remaining quantity of petroleum products with the same fuel invoice the supplier moves back to the loading (loading) of the address, and this fuel receipt is considered a justification document.
13. If petroleum products are handled (not) from one vessel to another vessel within the same company, in the statement.
14. If oil products are moved to the territory of the airport of the Republic of Latvia, which created border inspection post (International Airport), and the movement of petroleum products it is not possible that the procedure referred to in paragraph 12.6., the fuel supplier note presented on the road concerned oil products and specify: 14.1. the section on oil products importer, only the following particulars: 14.1.1. "supply aircraft International Airport";
14.1.2. the relevant international airport name and address;
14.2. the petroleum products supplied are highlighted (marked);
14.3. the place where the intended recipient's signature oil and decrypts you — your signature and transcript.
15. the supplier or its authorized person fuel note this note in the KUMU 14.3. signing at the specified location (including signature decoding) international airport immediately after the delivery of petroleum products to the user.
16. This provision 14. in the case referred to in paragraph fuel Bill first and the third copy shall remain the supplier of petroleum products (accounting).
17. If oil products are moved to the paragraph 14 of these rules in order, in addition to the relevant fuel shipment draws up the merchant's internal source document. Merchant internal justification document presented for the supply of petroleum products each aircraft separately, indicating the quantity of delivered oil and aircraft registration number, as well as other information needed for economic operators. Suppliers of petroleum products and the use of the internal source document in writing the agenda into line with the State revenue service.

18. Where petroleum products are moved to this provision in the order referred to in paragraph 14 and the user accepts only a part of the delivered volume of petroleum products, the user accepts the amount of petroleum products with your signature certifies suppliers of petroleum products or its authorized person. The remaining quantity of petroleum products with the same fuel invoice the supplier moves back to the loading (loading) of the address, and this fuel receipt is considered a justification document.
19. If the oil products supply Act, article 18, paragraph 3, first subparagraph or the law "On the free ports and special economic zones" in article 3 of the eighth part 1 and 3 the objectives mentioned in paragraph 1 of this rule referred to in paragraph 94 of the petrol station, which is especially equipped for the supply ship, the supplier shall check the electronic cash register, in addition to the properties defined in the law on electronic cash register receipts and their life agenda : 19.1. user name;
19.2. the vessel registration number and place of registration;
19.3. or delivered petroleum products are highlighted (marked);
19.4. "relief ships".
20. the supplier in addition to regulations prescribed accounting: 20.1. If oil supplies on the basis of a certificate issued in accordance with these provisions, the user you referred to those rules in the delivery of oil, the cognitive type, number and date of issue;
20.2. If oil products supply Act article 18, first paragraph, point 2 and 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1., 2., and 3. the objectives referred to in point, — aircraft or vessel registration number and place of registration (except where the supply of oil products in the law "on the free ports and special economic zones" in article 3 of the eighth part 2 the purpose referred to in paragraph) or the provisions referred to in paragraph 94 of the gas station , which is especially equipped for the supply ships;
20.3. the quantities of petroleum products under the oil use, with a separate indication of the selected (highlighted) and not highlighted (marked) petroleum products;
20.4. the use of petroleum products.
II. Oil product marking (labelling) 21. Petroleum products highlight (highlight) is allowed to excise only Excise warehouse and warehouse holder (hereinafter referred to as the storekeeper), to which it is allowed.
22. The storekeeper shall, not later than two working days before the oil product markup (tagging) in writing to the State revenue service about tagging (labelling) time.
23. Oil product marking (marking) in the Republic of Latvia pursuant to these provisions and ensure responsible storekeeper.
24. Oil highlights (highlights) with equipment (devices) that meet the fire resistance, environmental, operational and technical norms.
25. Petroleum products shall be considered to be highlighted (marked), if 1000 litres of oil is added to one of the provisions referred to in paragraph 26, sarka Naja colouring matters and the rules referred to in paragraph 27 of the chemical in the relevant quantities (any of this rule 26. the substances referred to in paragraph 1 may be used in conjunction with this provision, paragraph 27).
26. For the red dye used in one of the following: 26.1. N-ethyl-1-(4-fenilazofenilaz)-2-amino-naftil at least 5.0 grams;
26.2.-ethylhexyl N-1-(tolilazotolilaz)-2-amino-naftil at least 6.5 grams;
26.3. N-tridecil-1-(tolilazotolilaz)-2-amino-naftil at least 7.4 grams.
27. the use of chemicals N-ethyl-N-2-(1-izobutoksietoks) etilaz-4-amine of benzene (solvent Yellow 124) — at least 6gram, but no more than 9gram.
28. These rules 26 and 27 of the substances referred to in the purchase supports the storekeeper.
29. The marked (highlighted) petroleum products stored in particular those provided for in a separate tank that is "highlighted (marked) petroleum products" and which is informed in writing of the State revenue service. Prohibited in that tank to keep the other petroleum products. Container storage selected (highlighted) petroleum products be equipped with appropriate calibrated fuel meter, which provides the relevant tank storage highlighted (marked) summary of petroleum products and non-revocable.
30. The storekeeper shall provide to the State revenue service or other inspection bodies authorised officials could have free access to the containers in which to store the selected (highlighted) petroleum products.
31. before the selected (highlighted) petroleum products users excise warehousekeeper receives the document (and its translation into the language of the country where the document was issued in another Member State of the European Union) that the aided country izsn revenue service customs administrations of customs laboratories or accredited in the Republic of Latvia and the newspaper "Latvian journal" published a conformity assessment body, or of a Member State of the European Union institution and compe awning which is news (information), which certifies petroleum products concerned are highlighted (marked) in accordance with the provisions of paragraph 25 the requirements (hereinafter certificate).
32. in order to receive the certificate, the holder of a warehouse from the tank, which is stored in the selected (highlighted) petroleum products takes the selected (highlighted) oil products (at least one litre), sealed at the sample package and submit it to the State revenue service customs administrations of customs laboratories or accredited in the Republic of Latvia and the newspaper "Latvian journal" published in a conformity assessment body of a Member State of the European Union or competent institution to determine if oil products are highlighted (marked) in accordance with the provisions of paragraph 25 the requirements.
33. The storekeeper, technically equipping the tank according to the rules in paragraph 29 above requirements, ensure that the sampling, as well as the time when the selected (highlighted) in the supply of oil products to the users container storage selected (highlighted) petroleum products, would not be filled with other petroleum products (or other substances). If the tank is filled with oil (or other substances), the previously issued that rule 31 paragraph certificate shall cease to have effect, the holder of the warehouse and need to get a new certificate to the relevant oil products can be delivered to users. Before the tank is filled with new oil (or other substances), the storekeeper not later than two working days before that action veikšanaspar it in writing to the State revenue service.
34. to control these rules referred to in paragraph 33 requirements, the storekeeper shall be sealed at the tank, which stores the selected (highlighted) of oil, the equipment and the meter (also after the end of the sample collection). The storekeeper of the sampling procedure and the tank seal with the State revenue service. The State revenue service is entitled to determine that oil Pro product sample, the sample shall be taken and the packaging sealed tank, its equipment and the meter sealed at State revenue service officers presence. Before the tank is filled with new oil (or other substances), the State revenue service responsible person is entitled to check the counter (which provide the relevant tank storage highlighted (marked) summary of petroleum products and records not subject to cancellation) shows the relevancy of the Excise warehouse exported to the selected (highlighted) of oil by August, some under this provision the 36 listed by the warehouse keeper, and check the actual selected (highlighted) of the quantity of oil products in compliance with the accounting documents of the specified amount.
35. the holder of the warehouse receipt document, or a copy of it (indicating the original) by the State revenue service.
36. The storekeeper shall according to the regulations lists the selected (highlighted) oil products and transactions with them and in addition indicate the meter after each issue of the times.
37. The storekeeper prescribed regulations review of oil (fuel) movement also gives details of previous month selected (highlighted) oil products and delivered to users for the selected (highlighted) petroleum products.
III. Procedure in the Republic of Latvia imported petroleum products are subject to a reduced tax rate or exemption from import tax 38. (import) petroleum products from foreign countries in the Republic of Latvia, which is not a Member State of the European Union to apply the law the second part of article 14, article 18 of the law, the first paragraph of the law "On the free ports and special economic zones" in article 3, the eighth and the ninth subparagraph, may be provided If they are moved to a tax warehouse, which allowed to make transactions with petroleum products. This condition does not apply to products which act shall apply article 18, first paragraph, point 2 and 3 of the law "On the free ports and special economic zones" in article 3 of the eighth part 1, 2, and 3, if the supply of the products concerned in accordance with the procedure of release for free circulation.

39. in paragraph 38 of these rules in these conditions do not apply to oil products imported users under article 18, paragraph 1 of the first subparagraph to be used for purposes other than as motor fuel or heating fuel, where the products concerned are: meet 24.3. The combined nomenclature codes for 27101121, 27101125 and 27101929 and according to the technical regulations or standards are put up in sealed packages, prepared for sale and not for internal combustion engines (with spark ignition and compression ignition) operation;
24.4. CN code 29051100;
UR39.3.nav referred to in paragraph 41 of these regulations.
40.Uz these rules referred to in paragraph 38 of the selected (highlighted) petroleum products subject to the provisions of article 29, 30, 31, 32, 33, 34, 35, 36 and 37 points.
41. in the light of the statutory requirements (conditions for the Mack sātāj, as well as article 25 of the law establishes requirements), the Republic of Latvia from other European Union Member States are authorised to import petroleum products (also marked (highlighted) petroleum products) that meet the following goods in the combined nomenclature headings and codes: 41.1.1507-1518, if these are intended for use as heating fuel or motor fuel;
41.2.270710, 270720, and 270750 270730;
41.3.271011-2710 19 69 (in the case of products falling within CN codes nomen kl tour 27101121, 27101125 and 27101929, according to the technical regulations or standards are put up in sealed packages, prepared for sale and not for internal combustion engines (with spark ignition and compression ignition) operation, it can be imported in accordance with the provisions referred to in paragraph 43 of conditions);
41.4.2711 (except 271111, and 271129 271121);
41.5.290110;
41.6.290220, 290230, 290241, 290242, 290243 and 290244;
41.7.29051100, if they are not of synthetic origin;
41.8. Pursuant to law 42.38249099. the requirements set out in (the conditions on taxable persons, as well as article 25 of the law establishes requirements), the Republic of Latvia from other European Union Member States are authorised to import petroleum products (also marked (highlighted) petroleum products), other than those referred to in paragraph 41 of these regulations.
43. the user according to the law of article 18, paragraph 1, first subparagraph, may be imported into the Republic of Latvia of the other Member States of the European Union (not submitting tax support, and not through Regulation No 2719/92 certain documents) for use for purposes other than as motor fuel or heating fuel, petroleum products: 43.1. the combined nomenclature codes for 27101121, 27101125 and 27101929, if they are according to the technical regulations or standards are put up in sealed packages , prepared for sale and not for internal combustion engines (with spark ignition and compression ignition) operation;
43.2. CN code 29051100;
43.3. This provision has not been mentioned in paragraph 41.
44. The introduction into the regulations mentioned in paragraph 41 the marked (highlighted) petroleum products in the Republic of Latvia is allowed if the relevant supporting documents.
45.Uz these rules referred to in point 41 selected (highlighted) petroleum products subject to the provisions of paragraph 29. The State revenue service or other inspection bodies authorised officers shall ensure free access to containers in which to store the selected (highlighted) petroleum products.
46. the tank that stores the rules referred to in paragraph 41 of the marked (highlighted) of oil, the equipment and the meter seal. Noplom bēšan procedures into line with the State revenue service. The State revenue service is entitled to determine that the tank, its equipment and the meter sealed at State revenue service employee or its presence. Before the tank is filled with new oil (or other substances), the State revenue service, the employee is entitled to check the counter (which provide the relevant tank storage highlighted (marked) summary of petroleum products and records not subject to cancellation) shows compliance with the removal from storage of the selected (highlighted) petroleum products much Mama listed under these regulations, as well as examine the actual selected (highlighted) of the quantity of oil products in compliance with the accounting documents of the specified amount.
IV. The highlighted (marked) petroleum products supply and use free ports and special economic zones and for fuel To 47 selected (highlighted) petroleum products could use the law of article 14 or in the second paragraph of article 18, paragraph 4 of the first paragraph the purpose of the law "On the free ports and special economic zones" in article 3, paragraph 4 of part eight or ninth part of article 3 for the purpose laid down in , the user receives a certificate for the right to buy the selected (highlighted), petroleum products (hereinafter referred to as the statement highlighted (marked) for the purchase of petroleum products).
48. the statement highlighted (marked) shall be issued for the purchase of petroleum products for a year.
49. If the user is a natural person, to get the statement highlighted (marked) for the purchase of petroleum products (use as fuel), the user shall submit to the authority of the State revenue service on the user's declared place of residence application in accordance with the provisions of annex 1. The application shall be accompanied by the following documents: 49.1. the combustion plant, electricity production facilities or combined equipment which generates electricity and heat (combustion), the technical passport copy with indication of equipment capacity;
30.6. the documents which certify the right to the possession of the building, with reference to the buildings heated floor area (m2) or by external dimensions volume (m3), or heating project that contains the heat consumption;
30.6. the required highlighted (marked) oil type quantity calculations carried out using this provision, paragraph 54 methods and 30.5 and 30.6. indicated in the documents referred to in the news;
49. If consumable highlighted (marked) oil quantity exceeds 7000 litres a year — documents that certify that the youth of combustion equipment or highlighted (marked) petroleum product storage tank, connected with the incineration plant is equipped with a meter that provides usable fuel consumption summary and not be cancelled;
30.8. If consumable highlighted (marked) oil quantity exceeds 7000 litres per year and the meter is not original or appropriate incinerators highlighted (marked) petroleum products storage tanks, but part is installed separately, — the technical passport copy of the meter.
50. If the user is a natural person, to get the statement highlighted (marked) for the purchase of petroleum products (use as fuel) (also in accordance with the law "on the free ports and special economic zones" in article 3, paragraph 4 of the eighth part), the user shall submit to the State revenue service authority, which registered as a taxpayer, in accordance with the provisions of annex 2. The application shall be accompanied by the following documents: 50.1. the combustion plants technical passport copy with indication of equipment capacity;
50.2. information on selected used (highlighted) oil products and maximum consumption in the incineration plant: 50.2.1. incineration plant types and number;
50.2.2. the nominal capacity of the incineration plant (MW);
the operating time of the period UR50.2.3.pl period (h);
UR50.2.4.pl period the amount of energy produced in the reporting period (MWh);
UR50.2.5.iez īmēt (highlighted) petroleum products;
UR50.2.6.iez īmēt (highlighted) oil heating (kWh/l);
UR50.2.7.iek ārt efficiency in accordance with the burnt horse equipment in technical passport data;
50.2.8. the maximum selected (highlighted) oil (litres) consumption, calculated in accordance with the respective combustion plants technical passport data and the maximum operating time of the year;
50.2.9. prior period spent highlighted (marked) oil quantity (litres);
50.2.10. capacity utilization factor;
50.3. the respective combustion in a specified period of time (for example, month, year) to use the selected (highlighted) total oil (litres) of many ma calculations carried out using this provision, 50.2 and 50.4 50.1... "stated in the documents referred to in the news;
50.4. If selected (highlighted) oil products intended for use in the abstraction of heat heating — documents that certify the right to the possession of the building, with reference to the buildings heated floor area (m2) or by external dimensions volume (m3), or heating project that contains the heat consumption;
50.5. If selected (highlighted) oil products intended for use in the abstraction of heat energy production (processing) technology in the process: 50.5.1. documents certifying the right to possession of the place in which the production process;
50.5.2. the required highlighted (marked) oil type quantity calculation made using this rule 55, paragraph techniques;
50.6. If consumable highlighted (marked) quantity of petroleum products over 7000 litres per year, provided — documents that certify that the equipment or the burning of the selected (highlighted) petroleum product storage tank, connected with the incineration plant is equipped with a meter that provides the selected (highlighted) the consumption of petroleum products and the amount not subject to cancellation;

50.7. If consumable highlighted (marked) oil quantity exceeds 7000 litres per year and the meter is not original or appropriate incinerators highlighted (marked) petroleum products storage tanks, but part is installed separately, — the technical passport copy of the meter.
51. to receive the statement highlighted (marked) for the purchase of petroleum products (use free ports and special economic zones in accordance with the law "on the free ports and special economic zones ' article 3 the 9th part), the user shall submit to the State revenue service authority, which registered as a taxpayer, in accordance with the provisions of annex 3. The application shall be accompanied by the following documents: 51.1. areas (where) plan approved by the Freeport Office or zone administration;
51.2. proof of fixed installations, buildings and similar objects, equipment, which is used in construction work only in the territory of a free zone, a technique which by design is not intended for traffic on public roads and is used only in the free zone territory (hereinafter — equipment and or machinery), which will be used for the highlighted (marked) petroleum products, showing the following information: 51.2.1. equipment or technical name, type, brand, identification number , legend, after which the equipment or technical unit is identifiable;
51.2.2. the selected (highlighted) oil consumption (litres/motorstund), approved by order of the user and supported by technical equipment or technical documentation;
51.2.3. the estimated average number of motorstund per month;
UR51.2.4.pl the period selected (highlighted) in the average consumption of petroleum products per month;
51.2.5. the maximum selected (highlighted) oil (litres) consumption, calculated in accordance with the equipment or the technical data of the technical documentation and the maximum operating time of the year;
51.3. the declared equipment or technical technical documentation which substantiates that rule 51.2 of the particulars referred to in paragraph truthfulness;
51.4. the relevant facility or equipment used in the selected (highlighted) in the total oil quantity (litres) of calculations carried out using that rule 51.2. the information referred to;
51.5. If consumable highlighted (marked) oil quantity exceeds 7000 litres a year – documents certifying that the said application containers are equipped with a meter that provides the selected (highlighted) the consumption of petroleum products and the amount not subject to cancellation;
51.6. If consumable highlighted (marked) oil quantity exceeds 7000 litres per year and the meter is not original or appropriate incinerators highlighted (marked) petroleum products storage tanks, but part is installed separately, — the technical passport copy of the meter;
32.1. the document certifying the vessels referred to in the application.
52. the user selected (highlighted) oil products shall be stored only in the places listed in the certificate and in tanks.
53. upon application for a certificate re-registered or highlighted (marked) for the purchase of petroleum products, and accompanying documents, the user displays the identity documents.
54. the heating need highlighted (marked) petroleum products natural persons is calculated using one of the following methods: 54.1. first method: UR54.1.1.apr shall the selected (highlighted) of the quantity of oil for heating (B1) using the following formula: 56. Statement highlighted (marked) for the purchase of petroleum products shall be issued for each address that highlighted (marked) petroleum products will be stored and used.
57. the statement highlighted (marked) for the purchase of oil products indicate the information under these regulations 4, 5 or 6 of the annex.
58. paragraph 57 of the rules specified in the annexes referred to in the selected (highlighted) carrying petroleum products supplier fills in the table. If the user selected (highlighted) petroleum products are imported in the Republic of Latvia pursuant to this provision, paragraph 85 highlighted (marked) petroleum products accounting table is filled in with the user.
59. If changing certificate highlighted (marked) for the purchase of petroleum products specified properties, within 10 working days after the onset of conditions the user state revenue service renewal application submitted to the authority, the statement highlighted (marked) for the purchase of petroleum products (original) and the documents proving the changes. Re-registration application shall state the following: 59.1. cognitive highlighted (marked) for the purchase of petroleum products series and number;
59.2. the name, surname and personal code or the name of other persons and the tax payer registration code;
59.3. changes to statement highlighted (marked) for the purchase of oil products indicate they contain properties and in documents attached to application for cognitive highlighted (marked) for the purchase of petroleum products or renewal, or cognitive highlighted (marked) for the purchase of petroleum products during the period of validity of the documents attached;
59.4. list of attached documents;
59.5. the date of submission of the application;
59.6. user or the persons responsible for the signature and transcript.
60. Where a change in the information specified in the application for the certificate selected (highlighted) for the purchase of petroleum products or documents attached to it, the user within 10 working days after the onset of conditions shall inform the authority of the State revenue service and submits changes to a copy of the identity document.
61. in order to receive the certificate again highlighted (marked) for the purchase of petroleum products, the user submits an application in accordance with the provisions of 1, 2 or 3 of the annex, the previously issued certificate highlighted (marked) for the purchase of petroleum products, as well as information about meter readings and the selected (highlighted) the balance of oil tanks. If the user is a natural person, in addition to those provisions 50.2 and 51.2. the information referred to in point and spent the preceding period highlighted (marked) oil quantity litres. If the changed conditions, referred to in the certificate previously issued to or in the submitted application documents, add documents, confirming the new conditions.
62. the national revenue authority is empowered to issue or not a filter to pārreģ inquiries not highlighted (marked) for the purchase of petroleum products if the user submission: 62.1. not specified by these rules, all 49.50 and 51 of the report referred to in paragraph 2 or has not submitted all 49, 50 and 51. documents listed;
62.2. user submissions or documents attached to it has provided false statements or accompanying documents are forged;
38.7. user within three years prior to the application violated the regulations on the procedure for the circulation of the oil or the requirements set out in these provisions.
63. the national revenue authority is entitled to revoke the statement highlighted (marked) for the purchase of petroleum products if: taken UR63.1.sa highlighted (marked) petroleum products above statement highlighted (marked) for the purchase of petroleum products the quantity;
39.3. the user interferes with the State revenue service or other inspection bodies to carry out the supervision and control;
63.3. user submissions or documents attached to it has provided false statements or accompanying documents are forged;
63.4. user has violated legislation on the agenda of the movement of petroleum products or the requirements set out in these provisions.
64. The State revenue service authority regulations in accordance with the procedure laid down in the documents presented and examined within 10 working days after the receipt of a certificate issued by or re-register highlighted (marked) for the purchase of petroleum products, or adopt a reasoned decision to refuse the issue or renewal.
65. If not submitted specific legislation that all documents necessary to receive the statement highlighted (marked) for the purchase of petroleum products, or documents submitted do not meet the requirements of the law, or they do not have sufficient News issue for decision or objective in doubt about their validity, the national revenue authority is entitled to postpone the inquest highlighted (marked) for the purchase of petroleum products for a period of up to 30dien service to get more information and shall inform the applicant.
66. The decision not to issue, or Cancel to not reregister a certificate selected (highlighted) for the purchase of petroleum products be in writing, stating the issue, renewal or revocation reasons and sent to the applicant, 10darb days after the decision.
67. the inquest highlighted (marked) for the purchase of petroleum products the original kept by the user, and presented on the State revenue service or other control authorities. The inquest highlighted (marked) for the purchase of oil products in the original cast of third parties is prohibited.
68. the statement highlighted (marked) for the purchase of petroleum products within 10 working days after its expiration date the user submits the State Revenue Service (except this rule 61 of the cases referred to in paragraph).
69. If the selected (highlighted) oil quantity exceeds 7000 litres a year, information about the selected (highlighted) petroleum products recorded a marked (highlighted) oil log. In this journal indicates the following: take the UR69.1.sa highlighted (marked) oil quantity (indicate the purchase date and the number of fuel or in Regulation No 2719/92 or regulation no 3649/92 that the document number);

EB 69.2. meter per day, if the selected (highlighted) oil quantity exceeds 20000 litres a year;
UR69.3.iez īmēt (highlighted) the consumption of petroleum products a day, if the selected (highlighted) oil quantity exceeds 20000 litres a year;
69.4. total selected (highlighted) the consumption of petroleum products inquiries highlighted (marked) for the purchase of petroleum products during the period of validity.
70. the user shall maintain a record that provides the State revenue service or other inspection bodies authorised officers the opportunity to verify the selected (highlighted) in the use of petroleum products and the remainder, including the selected (highlighted) oil consumption for each unit of equipment or machinery, and to carry out the supervision and control according to the competency.
71. Equipment and machinery, which is located in the tanks marked (highlighted) petroleum products that users buy in accordance with the law "on the free ports and special economic zones" the ninth part of article 3 and providing equipment and technical operations, admitted and move only this rule 51.1 in the declared area.
V. petroleum products supply and use for purposes other than as motor fuel or heating fuel 72. In order to apply article 18 of the law in the first part of paragraph 1, the proposed tax exemption on petroleum products, which are used for purposes other than as motor fuel or heating fuel, is required to receive a certificate for the use of oil products for other purposes (hereinafter referred to as a certificate for the use of oil products for other purposes).
73. Petroleum products used for purposes other than as motor fuel or heating fuel, are the petroleum products used for the production of raw materials (processing) technology in the process of adding (embedding) other goods or products (excluding petroleum products), or bulk petroleum products is varnishes and paint solvents, surface degreasing, washing and similar features and not intended for internal combustion engines (with spark ignition and compression ignition) for operation. If petroleum products product information production (processing) technology process in accordance with the law, used as heating fuel, petroleum products are not treated as such, which are used for other purposes.
74. Petroleum products intended to be used for purposes other than as motor fuel or heating fuel, the oil supplier and the user is allowed to store in tanks, containers, closed tanks, tanks, barrels or similar prepackaged container with a capacity of less than 1000 litres and who comply with the law, standard or technical regulation requirements.
75. The user who does not use in the production of other goods, but for other purposes (except for fuel or fuel) oil products according to the technical regulations or standards are put up in sealed packages, prepared for sale and not for internal combustion engines (with spark ignition and compression ignition) operation (such as varnish and paint solvents, surface degreasing, detergents), and does not correspond to the combined nomenclature codes 27101141, 27101145, 27101149 , 27101151, 27101159 and 27101925 27101941, 27101945,, 27101961, has the right to take any other necessary action with the aforementioned petroleum products (such as send, realize), if it is specified in the certificate of the petroleum products for use for other purposes.
76. the certified oil use for other purposes is not necessary need for those oil products which correspond to the combined nomenclature codes for 27101121, 27101929 or 27101125, which are mentioned in paragraph 41 of these regulations if it is delivered and used for purposes other than as motor fuel or heating fuel, and according to the technical regulations or standards are put up in sealed packages of a capacity not exceeding 10 litres, prepared for sale and not for internal combustion engines (with spark ignition and compression ignition) for operation.
77. A certificate for the use of oil products for other purposes for a year by the State revenue service authority in which the user registered as taxpayers.
78. in order to receive a certificate for the use of oil products for other purposes, the user will be submitted to the national revenue authority, which registered as a taxable person, in accordance with the provisions of annex 7. The application shall be accompanied by the following documents: 78.1. technical documentation, regulating the technological progress, as well as the amount of petroleum products, which, according to the documentation are not difficult to produce one unit of the finished product;
78.2. details of the products and the quantities that will be used for the production of oil products;
UR78.3.kop the oil quantity calculation for a fixed period (such as month, year) in accordance with the provisions of section 78.1 and 78.2..;
78.4. production and petroleum product storage usage rights supporting documents;
78.5. territory and space plan;
78.6. copies of documents proving the tank registration date and number of the State labour inspection, the technical inspection report (which shows the laws of flammable, explosive and harmful substances uzglabāš NASA reservoir conformity assessment and technical requirements for the monitoring of the use of the tank) number and expiry date, if the fixed tank capacity is 1000 litres or greater and where petroleum products are stored in fixed receptacles;
78.7. previously issued a certificate for the use of oil products for other purposes, if you submit an application to get a certificate for the use of oil products for other purposes.
79. the certificate for the use of oil products for other purposes shall be issued for each type of oil. Certificate in petroleum products for use for other purposes the information in accordance with the provisions of Annex 8.
80. This provision is specified in annex 8 oil (also highlighted (marked) petroleum products) vendor fills in timesheets. If the user of oil products are imported in the Republic of Latvia pursuant to this rule 84, fill in the user table.
81. If changing the properties specified in the statement for the use of oil products for other purposes, within 10 working days after the onset of conditions the user submits an application for renewal, certificate for the use of oil products for other purposes (original) and the documents proving the changes. Reregistration application specifying: 81.1. cognitive use of petroleum products for other series and number;
81.2. user name and registration code of the taxpayer;
81.3. changes in oil use the certificate for any other purpose specified properties and documents accompanying the application for cognitive oil use for other purposes, or for the renewal of the certificate for the use of oil products for other purposes during the period of validity of the documents attached;
81.4. list of attached documents;
81.5. the date on which the application was lodged;
81.6. user or the signature of the person responsible and transcript.
82. the change in information specified in the application for the certificate for the use of oil products for other purposes or in the dock, Mentos user within 10 working days after the onset of conditions that inform the State revenue service authority, which registered as a taxable person, and shall submit the changes to the copy of the identity document.
83. upon submission of a cognitive use of petroleum products for other purposes or for renewal and any accompanying documents, the user displays the identity documents.
84. A cognitive use of petroleum products for other purposes during the term of validity of the user in accordance with the law by not paying tax, may be imported under this rule 39 and 43 or buy (receive) petroleum products only in oil use the certificate for any other purpose specified.
85. the national revenue authority in which the user is registered as the taxpayer is entitled to refuse, revoke or not reregister a certificate for the use of oil products for other purposes if: 85.1. user submissions is not providing all the required information or has not submitted all 78. these provisions or 81. documents referred to in paragraph 1;
85.2. user submissions or documents attached to it has provided false statements or accompanying documents are forged;
85.3. user is not subject to the rule referred to in paragraph 82;
85.4. user three years prior to the application violated the regulations on the procedure for the circulation of the oil or the requirements set out in these rules;
85.5. user interfere with the inspection referred to in these provisions;
UR85.6.sa take the oil than the oil use the certificate for any other purpose specified.
86. the national revenue authority in which the user registered as a taxable person, the procedure laid down in the laws and the documents submitted in appearance and 10 working days after the receipt of a certificate issued by or re-register oil use for other purposes, or adopt a reasoned decision to refuse the issue or renewal.

87. If not submitted specific legislation that all documents required to obtain a certificate for the use of oil products for other purposes, or the documents submitted do not meet the requirements of the law, or they do not have sufficient News issue for decision or objective in doubt about their validity, the national revenue authority in which the user registered as a taxable person, shall be entitled to postpone cognitive oil use the service for other purposes for a period of up to 30 days for additional information, and inform the applicant.
88. The decision not to issue, or Cancel to not reregister a certificate for the use of oil products for other purposes be in writing, stating the issue, renewal or revocation reasons and sent to the applicant, 10darb days after the decision.
89. the cognitive oil use for other purposes the original kept by the user, and shall be presented at the request of the control authorities. Inquiries to purchase petroleum products banned from the original cast to third parties.
90. the user certificate for the use of oil products for other purposes 10darbdien after its expiration date be submitted to the national revenue authority, which registered as a taxpayer (other than 78.7. these provisions referred cases).
Vi. Oil products delivered to and used on ships and aircraft 91. Oil (also article 18 of the law on the third part or the law "On the free ports and special economic zones article 8.1" referred to the marked (highlighted) petroleum products) intended for the law 18. Muggle artifacts of the first paragraph of article 2 and paragraph 3 of the law "On the free ports and special economic zones" in article 3 of the eighth part 1. 2, and 3. the objectives referred to in paragraph shall be exempt from tax if they are used in ships and aircraft, which are used not for private relaxation and entertainment, but for commercial purposes or for other purposes (for example, international passenger or goods transport, the operation of the rescue services, conservation in the bass, on their construction, testing and maintenance of ships (and other peldlīdzekļo), used in deepening and expanding of the waterways of the horse).
92. To receive oil (also article 18 of the law on the third part or the law "On the free ports and special economic zones article 8.1" referred to the marked (highlighted) petroleum products) and use them in the law article 18, first paragraph, point 2 and 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1., 2., and 3. the objectives referred to in point oil product user (recipient) shall provide to the supplier (94. those provisions also in the case referred to in paragraph) written confirmation that the purchase of petroleum products will be used on ships and aircraft only law article 18, first subparagraph, in point 2 or 3 of the law "On the free ports and special economic zones" in article 3 of the eighth part 1, 2 and 3 above. If the user regularly purchases petroleum products from one supplier, certifies in writing, you shall be for the expected purchase of petroleum products for a period not exceeding three months. If the user is in possession of more aircraft or vessel shall submit one written declaration, in which they are specified. Written receipt has no retroactive effect. Written proof is presented about them petroleum products used on ships and aircraft engaged in international transport operations (including between Member States).
93. the written receipt shall include at least the following particulars: 93.1. user full name;
93.2. taxpayer registration code;
93.3. user address, postal code, telephone number;
93.4. aircraft or vessels in which oil will be used, the number and place of registration;
93.5. uses, if the highlighted (marked) petroleum products will be used in accordance with the law "on the free ports and special economic zones" in article 3, paragraph 2, of the eighth part;
93.6. oil product purchase date or period (not exceeding three months) for a written acknowledgement of receipt, if petroleum products purchased regularly from a particular supplier;
93.7. date the written proof;
58.3. the responsible person (signature and transcript), stamp.
94. Oil supply ships and banned aircraft from service stations, except the highlighted (marked) diesel fuel supply ships from service stations, which is especially equipped for the supply ship.
95. A gas station, which is especially equipped for the supply and delivery of vessels in petroleum products under article 18, first paragraph, point 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1 and paragraph 3 for that purpose, provide rock hurling (marked) in oil products separate accounts, storage and marketing.
96. The merchant who oil ships delivered from service stations, which is especially equipped for the supply ship, comply with the procedures set out in the regulations governing oil (fuel), if these rules otherwise.
97. the gas station, which is especially equipped for the supply and delivery of vessels in petroleum products under article 18, first paragraph, point 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1 and 3 above, for the purpose of petroleum products listed in the records shall show the following: the UR97.1.sa and the delivered quantity of petroleum products;
97.2. vessel registration number and place of registration;
UR97.3.vai petroleum products are highlighted (marked);
60.5. uses of petroleum products;
97.5. petroleum products (sales).
98. the merchant who supplied oil for vessels from the fuel uzpil des stations, which is especially equipped for the supply ship, in addition to the stipulated regulations for reporting oil (fuel) movement in the State revenue service submitted information for previous month (realized in the ERS) supplied petroleum products under article 18, first paragraph, point 3, or the law "On the free ports and special economic zones" in article 3 of the eighth part 1 and paragraph 3 for that purpose. Information: the UR98.1.sa and the delivered quantity of petroleum products;
98.2. vessel registration number and place of registration;
UR98.3.vai petroleum products are highlighted (marked);
98.4. the use of petroleum products.
VII. Petroleum products supply and uses the chemical processing of Coke 99. to petroleum products (article 18 of the law also provided for in the third subparagraph shall be highlighted (marked) petroleum products) could use the law of article 18, paragraph 5, first subparagraph, of the stated purpose, chemical processing, adding coke used as fuel, the user receives the certificate of authorisation to purchase petroleum products (hereinafter referred to as a certificate for the use of petroleum products by processing Coke Chem kajai).
100. A certificate for the use of petroleum products the chemical processing of Coke for a year by the State revenue service authority in which the user registered as taxpayers.
101. in order to receive a certificate for the use of the oil coke chemical processing, the user shall submit to the State revenue service authority, which registered as a taxpayer, in accordance with the provisions of Annex 9. The application shall be accompanied by the following documents: 101.1. the technological equipment technical passport copy, which provides chemical treatment process of adding coke of petroleum products;
101.2. information about the technical equipment, which provides chemical treatment process of adding coke of petroleum products: UR101.2.1.iek ārt;
UR101.2.2.iek ārt power;
101.2.3. the maximum operation time period (h);
101.2.4. prior period spent oil quantity (litres);
101.3. chemical processing technology, including the description of the details of the required quantity of oil products per unit of production;
101.4. total quantity of petroleum products (in litres) is given by a certain period 'tween (for example, month, year) but not more than a year consumed quantity;
101.5. documents certifying the right to possession of the place where the chemical treatment process in which petroleum products are added to the coke used as fuel;
101.6. documents proving the capacity of vessels referred to in the application;
101.7. If the meter that provides a summary of petroleum products and non-revocable, not the original oil storage tank in part, but are installed separately, — the technical passport copy of the meter.
102. the user of oil (also marked (highlighted) petroleum products) stored only in places and containers that are specified in the certificate of petroleum products for use in the chemical processing of Coke. The tank is equipped with a calibrated meter, which provides a useful summary of the consumption of petroleum products and non-revocable.

103. A certificate for the use of oil coke chemical treatment shall be issued for each address of the place where the chemical treatment process in which petroleum products are added to the coke used as fuel, and where the laws of the respective tanks storing petroleum products and which is connected with the technological equipment that provides chemical treatment process of adding coke of petroleum products. Statement on the use of oil in coking chemical processing the information in accordance with the provisions of annex 10.
104. If changing the properties specified in the statement for the use of oil in coking chemical processing, the user within 10 working days after the onset of conditions submitted an application for renewal, certificate of petroleum products for use in the chemical processing of Coke (original) and the documents proving the changes. Reregistration application specifying: 104.1. cognitive petroleum products for use in the chemical processing of Coke series and number;
104.2. user name and registration code of the taxpayer;
104.3. changes in oil product certificate for use in the chemical processing of coke in the properties and documents accompanying the application for certificate of petroleum products for use in the chemical processing of coke or renewal, or during the period of validity of the certificate on the documents;
104.4. list of attached documents;
104.5. the date on which the application was lodged;
104.6. user or the signature of the person responsible and transcript.
105. If changing the information specified in the application for the certificate of petroleum products for use in the chemical processing of coke or the attached documents, the user within 10 working days after the onset of conditions that inform the State revenue service authority, which registered as a taxable person, and shall submit the changes to the copy of the identity document.
106. To receive a certificate for the use of the oil coke chemical processing, the user submits that rule 101, paragraph cold gum, the previously issued a certificate for the use of the oil coke chemical processing, information on the meter gauge and oil residue in the tank, as well as these rules 101.2. information referred to in point. If the changed conditions, referred to in the certificate previously issued to or in the submitted application documents, add documents, confirming the new conditions.
107. upon submission of a cognitive use of petroleum products coke chemical processing or renewal and the documents annexed thereto, a user presented identity documents.
108. the national revenue authority in which the user is registered as the taxpayer is entitled to refuse, revoke or not reregister a certificate for the use of the oil coke chemical process where a user submission: 108.1. has instructed all 101. these provisions or paragraph 106 news or has not submitted all 101. these provisions or 106. documents referred to in paragraph 1;
108.2. user submissions or documents attached to it has provided false statements or accompanying documents are forged;
108.3. user is not subject to the rule in paragraph 105;
108.4. user three years prior to the application violated the regulations on the procedure for the circulation of the oil or the requirements set out in these rules;
108.5. user interfere with the inspection referred to in these provisions;
UR108.6.sa taken oil above statement use of petroleum products in the coke chemical treatment specified quantity.
109. the national revenue authority in which the user registered as a taxable person, the procedure laid down in the laws and the documents submitted in appearance and 10 working days after the receipt of a certificate issued by or re-register petroleum products for use in the chemical processing of Coke, or adopt a reasoned decision to refuse the issue or renewal.
110. If not submitted specific legislation that all documents required to obtain a certificate for the use of petroleum products the chemical processing of Coke, or documents submitted do not meet the requirements of the law, or they do not have sufficient News issue for decision or objective in doubt about their validity, the national revenue authority in which the user registered as a taxable person, shall be entitled to postpone cognitive petroleum products for use in the chemical processing of Coke for the issue for up to 30 days for additional information, and inform the applicant.
111. The decision not to issue or withdraw not reregister a certificate for the use of petroleum products the chemical processing of Coke to be in writing, indicating the issue of not re-registering or not grounds for revocation, and sends 10darbdien to the applicant of the decision taken.
112. This provision 10. petroleum products specified in annex (also highlighted (marked) petroleum products) vendor fills in timesheets. If the user of oil products are imported in the Republic of Latvia pursuant to this rule 84, fill in the user table.
113. A certificate for the use of the oil coke chemical processing kept by the user, and shall be presented at the request of the control authorities. Cognition of petroleum products for use in the chemical processing of Coke original forbidden to transfer to third parties.
114. the user certificate for the use of the oil coke chemical processing 10 working days after its expiration date be submitted to the national revenue authority, which registered as a taxpayer (other than the provisions referred to in paragraph 106 cases).
VIII. Oil product chain additional conditions 115. the supplier is responsible for payment of the tax on petroleum products and the requirements of these regulations relating to the supply of petroleum products.
116. the tax paid shall not be refunded for petroleum products the user purchased before the entry into force of these rules, but used the law in article 14 or in the second paragraph of article 18, first paragraph, the objectives after entry into force of these regulations.
117. The persons who carry out activities (commercial activities) with these rules mentioned oil products (also with the selected (highlighted) petroleum product), are bound by the laws set out rules for the circulation of oil.
118. The selected (highlighted) oil product sales sites for the oil products with the provisions of paragraph 25 of the requirements laid down in the document not difficult or its notarized copy.
119. The State revenue service and other institutions under the control of competency are entitled to check that the user owned the equipment referred to in these provisions correspond to the user's documents, as well as to check the user's possession of the existing tanks storing petroleum products (also marked (highlighted) petroleum products), and in these regulations, these counters, which provide a useful summary of the consumption of petroleum products and non-revocable.
120. These rules that oil product (also highlighted (marked) petroleum products) (also introduction in Latvia), as well as oil product tagging (labelling) controls the State revenue service.
121. The State revenue service and other institutions under the control of competency, together with the national police organized motor vehicle check. From the fuel system of motor vehicles (also from the fuel tank) take samples of fuel and check if the vehicle engines on fuel does not use marked (highlighted) petroleum products. Inspections DIA made law. In this case, the selected (highlighted) petroleum products are to be considered as well as petroleum products which do not comply with this provision, paragraph 25, but these oils have found that the substance referred to in paragraph 25.
122. oil product (also highlighted (marked) petroleum products) the quantity determined in accordance with the procedures laid down in the laws of 15 ° c.
IX. concluding issues 123. Certificates issued in accordance with the Cabinet of Ministers of 20 April 2004 the Regulation No 359 "the order in which the individual oil products apply reduced rates of excise duty or exemptions from excise duty ', they are valid until the expiry date.
124. rules applicable to 1 July 2005.
Informative reference to European Union directive rules included provisions deriving from Council of 27 October 2003 of Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity.
Prime Minister a. Halloween instead of the Minister of finance, regional development and local Government Minister m. kučinskis Editorial Note: rules applicable to 1 July 2005.
 
 

 
Finance Minister in place of regional development and local Government Minister m. kučinskis annex 2 of the Cabinet of Ministers of 28 June 2005, regulations No 485 instead of the Minister of finance, regional development and local Government Minister m. kučinskis annex 3 of the Cabinet of Ministers of 28 June 2005, regulations No 485 instead of the Minister of finance, regional development and local Government Minister m. kučinskis annex 4 of the Cabinet of Ministers of 28 June 2005, the provisions of no. 485





Finance Minister in place of regional development and local Government Minister m. kučinskis annex 5 of the Cabinet of Ministers of 28 June 2005, regulations No 485 instead of the Minister of finance, regional development and local Government Minister m. kučinskis annex 6 of the Cabinet of Ministers of 28 June 2005, regulations No 485 instead of the Minister of finance, regional development and local Government Minister m. kučinskis annex 7 of the Cabinet of Ministers of 28 June 2005, regulations No 485 instead of the Minister of finance, regional development and local Government Minister m. kučinskis Annex 8 Cabinet, 2005. 28. Regulation No. 485 of June the Minister of finance in place of regional development and local Government Minister m. kučinskis Annex 9 of the Cabinet of Ministers of 28 June 2005, regulations No 485 instead of the Minister of finance, regional development and local Government Minister m. kučinskis annex 10 of the Cabinet of Ministers of 28 June 2005, regulations No 485 instead of the Minister of finance, regional development and local Government Minister m. kučinskis