Bio-Fuel Chain Containing And, Where The Excise Tax Administration Procedures

Original Language Title: Bioproduktus saturošas degvielas aprites un attiecīgā akcīzes nodokļa administrēšanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/112429

Cabinet of Ministers Regulations No. 498 in Riga, July 5 2005 (pr. No 38 26) containing bio-fuels and the administration of excise duties order Issued in accordance with the law "on the excise tax," the seventh paragraph of article 14 of the i. General questions 1. determines the fuel chain and the administration of excise duty arrangements regarding: 1.1. unleaded petrol, the substitute products and components, which is connected to one of the following products: 1.1.1 ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.) and denatured provided that the total alcoholic strength of 4,5-5,0% vol. shall consist of the total amount of petroleum products;
1.1.2. ethyl alcohol derivatives ETB (alone or in combination with alcohol) (ETB) on the condition that the ETB accounts for 10-12% vol. from the total amount of petroleum products;
1.2. diesel (gas oil), the substitute products and components that have been added from rape seed oil derived biodiesel 5-30 (not without a tot)% vol. of the total amount of petroleum products;
1.3. diesel (gas oil), the substitute products and components that have been added from rape seed oil derived biodiesel in the amount of at least 30% vol. of the total amount of petroleum products;
1.4. wholly obtained biodiesel from rape seed oil.
2. The provisions referred to in point 1.4 of product minimum quantity of esters meet the quantity laid down in the regulations on the quality of biofuels.
3. the Person who conducts the transaction this provision referred to in paragraph 1, the products comply with the regulations governing the movement of petroleum products and the application of the excise tax on petroleum products.
4. The rules referred to in paragraph 1 shall keep the products, listed and disposed of separately from each other, as well as separate from other petroleum products.
5. Products with the provisions in paragraph 1, the following conditions shall be attested by the supporting documents prescribed in the laws on the quality and mix of biofuels with fossil fuels, or 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 a conformity assessment body accredited by the State Agency "Latvian National Accreditation Bureau" under the standard LVS EN ISO/IEC 17025:2005 "the competence of testing and calibration laboratories-General requirements" requirements , or any other Member State of the European Union notified body, on which the Economy Ministry published a notice in the newspaper "journal", and that is a message (information) about the fuel ethanol, ETBE and esters percentage.
6. If this rule 1.4. products manufactured referred to Excise warehouse in the Republic of Latvia (hereinafter Excise warehouse), then apply the law "on the excise tax" (hereinafter the law) in article 14, in the fifth subparagraph, certain excise tax rate.
II. Activities of the Excise warehouse 7. Excise warehouse storage tank that provision referred to in paragraph 1 shall be provided with the products counter that provides a summary of the products and shall not be cancelled.
8. the holder of the Excise warehouse of the rules referred to in paragraph 7 of the tank, its equipment and the meter seal. Prompt procedure into line with the State revenue service. Coordination of policy, national seal ranked mu team is entitled to determine that the seal of the State revenue service responsible person or its presence. Before the tank is filled with ethanol, ETBE, from rape seed oil for biodiesel (bio), oil or other substances, the State revenue service officer has the right to verify the compliance of the meter pointer from storage the exported quantity of the product listed under these regulations. The State revenue service responsible person checks the actual quantity of the product in compliance with the accounting of the balance of the quantity indicated in the documents.
9. the holder of the Excise warehouse which produced (including mixing oil with bio) this provision in paragraph 1, the products referred to in the two working days before the start of each production process shall be submitted to the State revenue service documents, which certify that the products are used in the production of the relevant bio or rape seed oil, and written information showing: 9.1. petroleum products used in production;
9.2. the projected to be used in production or rape seed oil percentage and concentration;
9.3. the type of product to be produced (the final product), showing the projected quantity tilpumprocento quantity of the finished product, the code according to the European Union's combined nomenclature and the TARIC (community integrated tariff) national secondary code.
10. Producing these rules referred to in paragraph 1 shall be drawn up of products in accordance with the laws and regulations on the movement of excisable goods. In the Act, in addition to the laws of those States: 10.1 raw TARIC (integrated Community tariff) national secondary code;
10.2. details of bio;
10.3. the finished product the TARIC (community integrated tariff) national extra code. If the bio is blended with fossil fuels, indicate the amount of the projected tilpumprocento of the finished product;
10.4. upon manufacture, the seal numbers with which the sealed at the tank and its equipment.
11. the holder of the Excise warehouse of the separate accounts referred to in paragraph 1 of the rules of products by type and by activities that are carried out with them (including from Excise warehouse exported quantity). This provision of the products referred to in paragraph 1 in addition to laws and regulations on the movement of excisable goods specified messages: 11.1. the TARIC (community integrated tariff) national secondary code;
11.2. the meter reading after each step with the product.
12. the holder of the Excise warehouse of the rules referred to in paragraph 1 manufactured products before marketing (export from the Excise warehouse for disposal of the Latvian market) by the State revenue service this provision in paragraph 5 of the said document, presenting the original copy.
13. for this provision, paragraph 5 of the document, the holder of the Excise warehouse of the tank that stores these rules referred to in paragraph 1, the product takes a Pro product, sealed at the sample packages and to determine the content of the product in the bio, submit the conformity assessment body, accredited by the national agency "Latvian National Accreditation Bureau" under the standard LVS EN ISO/IEC 17025:2005 "the competence of testing and calibration laboratories-General requirements" requirements , or any other Member State of the European Union notified body under the Ministry of Economic Affairs published a notice in the newspaper "journal". Sampling of supporting documents (in specific legislation on the quality and mix of biofuels with fossil fuels) to receive in accordance with the laws and regulations on the quality and mix of biofuels with fossil fuels.
14. Excise warehouse keeper shall ensure that the tank that stores the rules referred to in paragraph 1 shall not be placed in products of other petroleum products, bio or other substances.
15. If the tank is filled with oil, bio or other substances in the Excise warehouse of the JRC, the holder receives the rules referred to in paragraph 5 of the document to the product concerned should realize. Not later than two working days before oil, bio or other filling tank tax warehouse keeper shall inform in writing the State revenue service.
16. in order to ensure and control these rules 13, 14 and 15 above requirements, tax warehouse keeper and seal of the sampling procedure shall be coordinated with the State revenue service. The State revenue service is entitled to determine that a sample shall be taken and the sample package sealed at State revenue service responsible person or its presence. In this case, the State revenue service within two working days of the date on which the excise warehousekeeper has stated about the need to take and be sealed sample, ensure the presence of the officials of the operations.
III. monitoring and additional conditions 17. This provision 1.1. products listed in subparagraph apply to the loss of one of the rules of law are determined for unleaded petrol, the substitute products and components. 1.2. These provisions, and the bottom point 1.4 1.3 products listed in loss provisions apply, what are the specific diesel (gas oil), the substitute products and components.
18. moving and exercising this provision referred to in paragraph 1, the products according to the regulations on the movement of excisable goods to trade mark accompanied the statement-Bill oil (fuel) (hereinafter referred to as a fuel invoice). In addition to the fuel Bill of lading said laws set out the particulars of such product news: 18.1. the TARIC (community integrated tariff) national code;
18.2. the product type and quantity of the bio-tilpumpr the UR18.2.1.par this provision CentOS: 1.1.1 and 1.2. products referred to in paragraph below indicates "5%";

1.1.2. these provisions UR18.2.2.par the bottom of the products referred to in point indicates "12%";
UR18.2.3.par this provision 1.3. products referred to in point "30%";
1.4. these provisions UR18.2.4.par the bottom point of the products referred to in point "100%".
19. Realizing the retail this provision product referred to in paragraph 1, electronic cash registers the Association's checks indicate the type of product and its attached to the amount corresponding to this bio rule 18.2. the requirements referred to in point.
20. This enforcement supervision and control according to the competence by the State revenue service and other market surveillance authorities. According to the said institutions are entitled to check the competency of any person in the transaction with this provision in paragraph 1, the products concerned and to take samples of products.
21. If the rules referred to in paragraph 20 of the product samples not containing an appropriate quantity of bio or their quantity does not match the indications in the fuel Bill of lading, electronic cheque or cash register accounting documents of the person, the person: UR21.1.par quantities of products for which the infringement is established, shall pay the excise tax and penalty according to law;
21.2. within five working days after receipt of the invoice shall be borne by the market surveillance authorities for inspection of the conformity assessment of the product taken.
IV. Closing questions 22 to May 1, 2007 the petrol station on this rule 1.1. products referred to in paragraph 1 below may not apply these rules referred to in paragraph 4, as well as the rules referred to in paragraph 19 of the requirements for the electronic cash register receipt of particulars.
23. provisions applicable to 1 July 2005.
Prime Minister, Health Minister g. Smith Minister of finance Spurdziņš o. Editorial Note: rules applicable to 1 July 2005.