Amendments To The Cabinet Of Ministers Of 30 March 2004, The Provisions Of No. 215 "excise Accompanying Document And Control Procedures"

Original Language Title: Grozījumi Ministru kabineta 2004.gada 30.marta noteikumos Nr.215 "Akcīzes preču pavaddokumentu aprites un kontroles kārtība"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/109082

Cabinet of Ministers Regulations No. 348 Riga, 24 May 2005 (pr. No 31 7) amendments to the Cabinet of Ministers of 30 March 2004 No. 215 "the provisions of the excise accompanying document and control procedures", Issued in accordance with the law "on excise duty" article 25 eighth draw Cabinet-30 March 2004 No. 215 "the provisions of the excise accompanying document for the movement and control arrangements" (Latvian journal, 2004, no. 64, 185) the following amendments: 1. Make paragraph 10 by the following: ' 10. Excise warehouse can receive excise goods but further actions with them allowed only after the third copy of the accompanying document of the approval of the State Revenue Service (except where the excise goods are moving between excise warehouses in Latvia). The State revenue service, on the basis of the tax warehouse holder's written application, issue permits for weekends and holidays to take action with the appropriate excise duty Excise warehouse before the State revenue service approved the third copy of the accompanying document. This permit is issued for a period not longer than six months. " 2. Supplement with 10.1 and 10.2 point as follows: "Before the third copy of the accompanying document 6.3 approval of the State revenue service transactions with the excise duty on the basis of this provision, the authorization referred to in paragraph 10, shall not be made if, on receiving the excise goods, it is found not to conform to the information in the accompanying documents. 10.2 the State revenue service does not issue or withdraw this provision, paragraph 10 referred to in the following cases: 10.21. Excise warehouse keeper has tax arrears; 10.22. the Excise warehouse or the holder of the executive body of the person during the year before the application is penalized for violations related to the movement of excisable goods; 10.23. Excise warehouse or the holder of the Executive Body, the person does not comply with the procedures set out in these regulations or other laws governing the movement of excisable goods. " 3. Add to paragraph 23, after the word "copy" with the words "these rules and, in the cases referred to in paragraph 68.1 — Commission 10 January 1996 in Regulation No 31/96 on the excise duty exemption certificate in a specific document (exemption certificate) the first copy". 4. Add to paragraph 24 of the second sentence as follows: "If the recipient of the excise duty in the Republic of Latvia is article 20 of the Act of the person referred to in the first subparagraph, excise goods which move to excise the place of receipt of the goods in the Republic of Latvia, in addition to add this provision of paragraph 68.3 exemption certificate copies." 5. Express 26 the following: "the second copy of the accompanying document 26 of these rules and, in the cases referred to in paragraph 68.4 — exemption certificate a copy of the second copy of receipt of excise duty instead of storing up to closing inventory report, but after that date, in accordance with the laws and regulations on accounting requirements, while the accompanying these terms and, in the cases referred to in point 68.4 — exemption certificate shall be referred to the second copy for the consignee's accounting." 6. Add to 27 after the word "copy" with the words "as well as the rules referred to in paragraph 68.5 exemption certificate third copy (if recipient is a tax law article 20, first paragraph the person)". 7. Delete paragraph 30. 8. Replace paragraph 31 the number "30" with the number "68.5". 9. Amend paragraph 32, the words "and the provision laid down in paragraph 30 case exemption certificate second copy". 10. Delete paragraph 33, the words "and in paragraph 30 of these regulations within the appropriate exemption certificate for the second copy". 11. To complement the 34 approved after the words "trader" by the words "article 20 of the law referred to in the first paragraph, the person in the Republic of Latvia". 12. Express 35 as follows: ' 35. recipient of the excise duty on excise goods to ensure the sender receives the State revenue service approved and stamped by the third copy of the accompanying document, within 15 days after the tax period in which the excise goods received. " 13. Add to paragraph 40 of the first sentence, after the word "Where" with the words "export of excisable goods will be concluded in the Republic of Latvia and". 14. To supplement the rules by 24.9 and 40.2 points as follows: "If the export of excisable goods 24.9 will be contracted in another Member State, the consignor (exporter) submitted to the State revenue service of the fifth copy of the accompanying document no later than one hour before the departure of the excise duty time specified in the accompanying document. The State revenue service on the copy of the accompanying document shall be the fifth mark on an accompanying document or, if the receiving time appearing on the accompanying messages according to this provision the provisions of Chapter VII are filed electronically, this rule electronically the information referred to in paragraph 72. If this rule 40.2 24.9 cases referred to excise duty on the date specified in the accompanying document is exported from an Excise warehouse, dispatch excise goods the next working day in the other four copies of the accompanying document shall be submitted to the State revenue service with a written petition, which asks to cancel the relevant accompanying document and indicates the reason for the cancellation. The State revenue service cancels an accompanying by the marks on the copies of the accompanying document and revoke the relevant electronic data accompanying accounting system. " 15. Replace the 44 in the second sentence of paragraph number "15" with the number "90". 16. Make 50 by the following: "Accompanying the first 50 copies of these rules and, in the cases referred to in point 68.2-exemption certificate a copy of the copy stored in the consignor of excisable goods, Excise warehouse excise goods by the holder of the place of dispatch to the closing inventory report, but after that date, in accordance with the laws and regulations on accounting requirements, while the first copy of the accompanying document and — this rule 68.2 in the cases referred to in point — exemption certificate first copy shall be handed to the dispatch of the goods, Excise warehouse holder accounting." 17. Add to 51 after the word "copy" with the words "these rules and, in the case referred to in paragraph 68.3-exemption certificate to the second and third copies". 18. Make 53 by the following: "53. the consignor of excisable goods, Excise warehouse shall provide the holder of the State revenue service that rule 52 of the accompanying document referred to in paragraph not later than one hour before the departure of the excise duty time specified in the accompanying document. The State revenue service on the copy of the accompanying document shall be the fifth mark on an accompanying document or, if the receiving time appearing on the accompanying messages according to this provision the provisions of Chapter VII are filed electronically, digitally transmitted this rule 72, paragraph information. " 19. To supplement the rules by 53.1 points as follows: "If this rule 53.1 53. cases referred to excise duty on the date specified in the accompanying document is removed from the Excise warehouse of the excise goods exporter of the following working day during the remaining four copies of the accompanying document shall be submitted to the State revenue service with a written petition, which asks to cancel the relevant accompanying document and indicates the reason for the cancellation. The State revenue service cancels an accompanying by the marks on the copies of the accompanying document and revoke the relevant electronic data accompanying accounting system. " 20. Make 56 the following: "56. consignor of excisable goods, Excise warehouse holder within 90 days after the end of the tax period in which the excise goods leave the tax warehouse, a third copy of the accompanying document, which according to the regulation, submitted for approval to the State revenue service. If the recipient is not subject to excise duty Excise warehouse or the holder of an approved trader consignor of excisable goods, Excise warehouse holder with the third copy of the accompanying document shall be submitted to the beneficiary Member States to excise duty excise tax issued proof of payment or exemption certificate a copy of a copy. " 21. Replace paragraph 67, the words "tax warehouse" with the words "consignor tax warehouse". 22. To supplement the rules by Their Department as follows: "the Member States and Their supply to foreign representatives and international organisations If excise goods recipient 68.1 is article 20 of the law in the first part of that person, that person before a tax receipt shall be completed and approved by the Ministry of Foreign Affairs or the Ministry of defence (if the recipient of the excise duty in the Republic of Latvia is located) or the competent authority of the Member State (if the recipient of the excise duty in another Member State) a certificate of exemption. Send the consignee the consignor of excisable products — excise warehouses full to the holder of a certificate of exemption drawn up in two copies (three copies, if the recipient of the excise duty in the Republic of Latvia is located or where the requested Member State regulations). 68.2 Where tax beneficiary is article 20 of the Act of the person referred to in the first paragraph, a consignor of excisable goods exemption certificate stored in the first instance. 68.3 exemption certificate the second and the third copy, if any, added to the excise goods are sent to the law article 20 referred to in the first paragraph. 68.4 After receipt of excise duty excise goods recipient, article 20 of the law in the first part of that person's exemption certificate stored in the second copy. 68.5 If excise goods recipient, article 20 of the Act of the person referred to in the first subparagraph is located in the Republic of Latvia, the beneficiary after the excise goods excise goods receipt submitted to State revenue service exemption certificate at the Office of the third copy. 68.6 If excise goods are dispatched from the Excise warehouse, the Republic of Latvia, the consignor of excisable goods, Excise warehouse by the holder of the third copy of the accompanying document for excise goods receipt from the recipient — article 20 of the law the person referred to in the first subparagraph in conjunction with the third copy of the accompanying document shall be submitted in the State revenue service exemption certificate a copy of the copy. 68.7 If excise goods from a tax warehouse are delivered in the Republic of Latvia Law article 20, first paragraph the persons set out in the Republic of Latvia, the accompanying document and control procedures set out in chapter VI of this regulation, and exemption certificate chain and control procedures set out in this chapter. " 23. Replace paragraph 72, the words "and the date" with the words "the date and the time of the adoption." 24. To supplement the provisions of the following paragraph 73.1: "73.1 State revenue service before the relevant accompanying document approval and registration in the State revenue service accounting system calculates and lists possible excise tax payable according to the accompanying document specified quantity of excise duty and excise tax payer's total potential excise tax, and excise duty to verify the adequacy of the security pursuant to article 32 of the law on the first, second and third part." 25. in paragraph 76 deleted the words "15 days after the tax period in which the excise goods have left the Excise warehouse". 26. To complement the 78 point after the words "the State revenue service" by the words "approved the third copy of the accompanying document or". 27. To supplement the first sentence of paragraph 79, before the words "the State revenue service" with the words "these rules referred to in paragraph 78, the consignor of excisable goods application". 28. To supplement the rules with 84, 85, 86 and 87. by the following paragraph: "84. This provision and 53.1 points, 24.9 25.0 shall enter into force on 1 July 2005. 85. with regard to paragraph 40 of these regulations until 1 July 2005, through the transmission of excise goods (exports), the fifth copy of the accompanying document State revenue service submitted, regardless of which exports will be concluded. 86. with regard to paragraph 53 of these rules until July 1, 2005, to the following conditions: 53.5. when excise goods are dispatched to a working day has begun at 15.30, consignor of excisable goods, Excise warehouse shall provide the holder of the State revenue service that rule 52 of the accompanying document referred to in paragraph to the same working day at 17.00; 86.2. If a tax transfer is initiated after the working day at 15.30, or holiday, the consignor of excisable goods, Excise warehouse shall provide the holder of the State revenue service that rule 52 of the accompanying document referred to in paragraph the next day at 12:00. 87. with regard to paragraph 72 of these rules until 1 July 2005, the State revenue service, electronically sending responses electronically submitted information on the movement document, indicate the time of the accompanying document. "
Prime Minister a. Halloween instead of the Minister of finance, economic Minister A.r. Kariņš