Amendments To 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"

Original Language Title: Grozījumi Ministru kabineta 2004.gada 20.aprīļa noteikumos Nr.359 "Kārtība, kādā atsevišķiem naftas produktiem piemēro samazinātu akcīzes nodokļa likmi vai atbrīvojumu no akcīzes nodokļa"

Read the untranslated law here: https://www.vestnesis.lv/ta/id/103611

Cabinet of Ministers Regulations No. 163 in Riga, 8 March 2005 (pr. No 13, 12) amendments to 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" Issued in accordance with the law "on excise duty" article 18, first subparagraph, and article 28 the fifth draw of 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" (Latvian journal , 2004, nr. 69, 90.) the following amendments: 1. Replace the text of the provisions, the word "installed" (fold) with the word "fitted" (fold).
2. Replace paragraph 4, second sentence, the words "flights (transport)" with the words "transport (and between Member States)".
3. Make the following introductory paragraph 12: ' 12. Supplier statement mandatory lading-Bill for fuel (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, or the Commission of 11 September 1992 by 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). In addition to the fuel Bill of lading regulations set properties indicating: ".
4. Supplement with 12.6. subparagraph by the following: "If the user accept 12.6. only part of the quantity of petroleum products delivered to the ma, – the quantity of petroleum products adopted. The user confirms with his 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. "
5. Supplement with 12.1, 12.2, 12.3, 12.4, 12.5 and 12.6 points as follows: "If the oil products is 12.1, moved to the territory of the airport of the Republic of Latvia, which created border inspection post (hereinafter referred to as the 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: 12.1 1. section on beneficiaries of oil products – only the following : 12.1 1.1. "supply aircraft International Airport";
12.1 1.2. relevant international airport name and address;
12.1 2. notes that petroleum products supplied are highlighted (marked);
12.1 3. place where petroleum products requested signature and transcript, your signature and transcript.
12.2 supplier or its authorized person fuel note this rule 12.1 3. specified location in signature (including the signature decoding) international airport immediately after the delivery of petroleum products to the user.
12.3 12.1 of these rules in the case referred to in paragraph fuel Bill first and the third copy shall remain the supplier of petroleum products (accounting).
12.4 where petroleum products are moved to this rule in accordance with the procedure laid down in paragraph 12.1, 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.
12.5 where petroleum products are moved to this rule in accordance with the procedure laid down in paragraph 12.1, and 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.
12.6 If the oil products supply Act, article 18, paragraph 3 of the first paragraph in the the purpose of this provision is referred to in paragraph 72 gas stations, which are especially equipped ships supplying directly the supplier in electronic cash register receipt, in addition to the law on electronic cash register receipts and order their movement fixed properties: 1. the user name 12.6;
12.6 2. registration number and place of registration;
3. Notes on the 12.6, or petroleum products supplied are highlighted (marked);
12.6 4. "relief ships". "
6. Express 13.3. subparagraph by the following: "13.3 oil quantity according to the use of petroleum products, with a separate indication of the marked (tagged) and no marked (unmarked) petroleum products;".
7. Replace paragraph 24, the words "accredited conformity assessment bodies, on which the accreditation information published in the newspaper" journal ", or the European Commission's list included" with the words "accredited in the Republic of Latvia and the Latvian newspaper" journal "is published by the conformity assessment body, or".
8. Replace paragraph 25, the words "accredited conformity assessment bodies, on which the accreditation information published in the newspaper" journal ", or the European Commission listing" with the words "accredited in the Republic of Latvia and the Latvian newspaper" journal "published in the conformity assessment bodies, or".
9. Express 31 the following: "31. Import (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 and article 18 of the law, the first paragraph may be provided, if they are moved to a tax warehouse, which allowed to perform work on the bass with petroleum products. This condition does not apply to those products for which the law shall apply article 18, first paragraph, point 2 and 3, if the distribution of the products take place in accordance with the procedure of release for free circulation. "
10. Supplement with 31.1 points by the following: "The rules of 31 31.1 the conditions referred to in paragraph does not apply to petroleum products are imported, the user to use for purposes other than as motor fuel or heating fuel, in accordance with article 18 of the law in the first part of paragraph 1, where the products concerned are: 1. meet 31.1 CN code 2710 11 21 and 2710 11 25 and 2710 19 29, 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;
31.1 2. CN code 2905 11 00;
31.1 3. no mention of paragraph 33 of these rules. "
11. Make the following paragraph 33:33. subject to law "requirements (including 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) that meet the following goods in the combined nomenclature headings and codes: 33.1.1507-1518, if these are intended for use as heating fuel or motor fuel;
2707 10, 2707 20, 2707 30 33.2. and 2707 50;
-2710 19 69 33.3.2710 11 (in the case of products falling within CN codes 2710 11 21 nomenkl tour, 2710 11 25 and 2710 19 29, 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 of the conditions mentioned in paragraph 33.2);
20.8.2711 (except 2711 11, 2711 21 and 2711 29);
33.5.2901 10;
2902 20, 2902 30, 2902 41 20.9.2902 42, 2902 43 and 2902 44;,
20.9.2905 11 00, if they are not of synthetic origin;
21.0 3824 90 99. ".
12. Supplement with 33.1 and 33.2 points as follows: "subject to the statutory 33.1 (also the conditions for the taxable person, 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 33 of these rules.

58.6.2 tank registration date and number of the State labour inspection, the technical inspection report (which shows the laws of flammable, explosive and hazardous substance storage reservoir and the assessment of conformity with the technical requirements for the monitoring of the use of the tank) number and expiry date, if the fixed tank capacity is 1000 litres or more; ".
24. Replace 60.2. the words "and in total quantity (litres)" with the words "total quantity (litres) and use".
25. Add to paragraph 61 of the second sentence as follows: "If a user of oil products are imported in the Republic of Latvia pursuant to this provision, 65 table fills the user."

26. To complement 65. point after the words "may be imported into the" with the words "in accordance with the provisions of paragraph". 31.1 and 33.2
27. Supplement with 67.1 points as follows: 67.1 If not submitted all "laws and certain documents required to obtain a user's permission 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 State revenue service is entitled to postpone the issue of permission for up to 30 days to get more information and shall inform the applicant. "
28. the supplement V to 69.1 points by the following: "user certificate 69.1 oil use for different purposes within 10 working days after its expiration date shall submit to the State revenue service."
29. Make 71 the following: 71. "to be able to get oil products (article 18 of the law also provided for in the third subparagraph shall be highlighted (marked) petroleum products) and use them in the law article 18, first paragraph, point 2 and 3, referred to in the oil product user (recipient) shall provide to the supplier (also paragraph 72 of these provisions in that year you) 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 specific purpose. If the user regularly purchases petroleum products from one supplier, submit a written declaration of the anticipated purchase of petroleum products for a period not exceeding three months. 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). "
30. To supplement the rules by 71.1 points in this version: "the written proof 71.1 shall include at least the following particulars: 1.71.1 user full name;
2. user 71.1 fiscal code;
71.1 3. user address, postal code, telephone number;
71.1 4. aircraft or ship, which will be used for petroleum products, register number and place of information;
71.1 5. 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;
6. written receipt 71.1 date;
71.1 7. responsible person (signature and transcript), the stamp. "
31. Replace paragraph 72, the words "excluding petroleum products" with the words "except the highlighted (marked) diesel".
32. To supplement the provisions of the following paragraph to 72.1 and 72.2:72.1 station ", which is especially equipped to directly supply ships and supplies petroleum products under article 18, first paragraph, point 3, of the multiannual objective mentions provides highlighted (marked) oil products separate accounts, storage and marketing.
72.2 merchant that ships oil products 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 provide otherwise. "
33. To supplement the rules with 53.5 points as follows: "If not submitted all 53.5 law determined the documents required to obtain a user's permission 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 State revenue service is entitled to postpone the issue of permission for up to 30 days to get more information and shall inform the applicant. "
34. Add to paragraph 88 of the second sentence as follows: "If a user of oil products are imported in the Republic of Latvia pursuant to this provision, 65 table fills the user."
35. the supplement VII to 89.1 the point as follows: "89.1 the user certificate for the use of the oil coke chemical processing 10 working days after its expiration date shall submit to the State revenue service."
36. Supplement with 100 points by the following: "100. This rule 12.1 points shall enter into force by 1 April 2005."
37. To supplement annex 8. aisle of KUMU nosa, after the word "the" with the words "Supplier or user".
Prime Minister a. Halloween instead of the Minister of finance, regional development and local Government Minister m. kučinskis Editorial Note: the entry into force of the provisions by 16 March 2005.