Amendments To The Cabinet Of Ministers On 6 April 2004 The Regulation No 239 "procedure For Alcoholic Beverages And Tobacco Products Labelled With Excise Stamps"

Original Language Title: Grozījumi Ministru kabineta 2004.gada 6.aprīļa noteikumos Nr.239 "Kārtība, kādā alkoholiskie dzērieni un tabakas izstrādājumi marķējami ar akcīzes nodokļa markām"

Read the untranslated law here: https://www.vestnesis.lv/ta/id/98761

Cabinet of Ministers Regulations No. 1074 in Riga 2004 December 28 (Mon. No 75 34) amendments to the Cabinet of Ministers on 6 April 2004 the Regulation No 239 "procedure for alcoholic beverages and tobacco products labelled with excise stamps" Issued in accordance with the law "on excise duty" article 27 thirteenth part 1. make Cabinet on 6 April 2004 the Regulation No 239 "procedure for alcoholic beverages and tobacco products labelled with excise stamps" (Latvian journal, 2004, 66 no) the following amendments : 1.1. replace paragraph 3 numbers and names "(1 and 2)" with numbers and words "(1., 2., and annex 2.1)";
1.2. make 9.1. subparagraph by the following: "9.1 to the spirit drink bottle (JUG) cover if its dimensions permit to deploy the tax mark without deformation, or on the bottle (JUG) of the neck where the CAP connected to a bottle;"
1.3. make a point 15 as follows: "15. If tax stamps have been destroyed, a trader in another Member State in addition to this provision, an application referred to in paragraph 10 shall be submitted by the State revenue service in another Member State the tax authority a document showing tax mark destruction of facts and destroyed a series of tax stamps, the number and quantity of the interval. ";
1.4. deletion of section 16.4.;
1.5. to replace paragraph 18, the number and the word "piece" with a number 45500 and the word "piece" 24500;
1.6. delete paragraph 19;
1.7. the introductory part of paragraph 22, replace the words "fitted that, when you open the package, the tax mark is damaged" by the words "fitted that it does not cover other types of information, and by opening the package, the tax mark is damaged";
1.8. Express 24 as follows: 24. If tax stamps have been destroyed in another Member State, he shall submit to the State revenue service in another Member State the tax authority a document showing tax mark destruction of facts and indicating the quantity of destroyed tax stamps, series, number interval, maximum retail price and the number of packets of cigarettes. ';
1.9. to supplement the provisions of this chapter III1: "III1. Tobacco (smoking tobacco, cigars, cigarillos) labelling rules 28.1 to get tax stamps, the Merchant shall submit an application in the State revenue service, indicating the following information: the name of the economic operator, No 28.11. legal address, tax payer registration code, billing account number, the name and code of the credit institution;
No 28.12. special permission (license) number, and/or security certificate number;
28.13. tobacco product type and name;
28.14. the quantity of tobacco products in one packing unit (or kilograms);
28.15. tax stamps size (25 x 44 mm or 16 x 18 mm);
28.16. mark the number of packing units;
28.17. the calculated tax;
28.18. manufacture of tobacco products (country of origin);
28.19. the recipient authorized person (signature and transcript);
28.110. date of filing of the application;
28.111. responsible person (signature and transcript).
28.2 the State revenue service no later than three working days after the receipt of the application, shall issue tax stamps, but if you do not meet these rules, shall take a decision on the refusal to issue a tax stamps.
28.3 the tax mark: 28.31. paper tax stamps (25 x 44 mm (sheets or cut)), minimum tax stamps order volume of 14000 piece (tax stamps in one package);
28.32. hologram tax stamps (16 x 18 mm (coils)).
28.4 tobacco products intended for sale in the Republic of Latvia, the tax stamps affixed to each package unit, subject to the following conditions: 28.41. mark must not be obstructed by any other information;
28.42. paper tax stamps affixed to the opening to opening the packaging of tobacco products, the brand is damaged;
No 28.43. hologram stamps affixed in the outer front surface of the visible;
28.44. where it is not possible to affix the mark under this rule or No 28.43.) (28.42. conditions, State revenue service, based on the merchant application and light packaging features, other tax mark holder;
28.45. where tobacco is a closed transparent packaging tax stamps attached below it.
tax stamps received 28.5 uses only tobacco products specified in the application type and the name of the labelling of the packaging unit.
28.6 received, but not used, damaged or invalid tax stamps Merchant authorized person be returned to the State revenue service. Tax stamps submitted gummed on A4 pages separately through the types of tobacco products tax stamps, series and number of intervals, except in the case of tax stamps is oriģināliepakojum.
17.8 if tax stamps have been destroyed in another Member State, he shall submit to the State revenue service in another Member State tax authorities issued a document confirming tax mark destruction of facts and indicating the quantity of destroyed tax stamps, series and number of intervals.
17.9 these terms 28.6 and 28.7 in the cases referred to in paragraph 1, in addition to submitting authorized economic operator which States: 28.81. tax stamps for the transfer or disposal reasons;
28.82. shipments-invoice number on which the State revenue service issued tax stamps;
28.83. mark series and number interval;
28.84. mark quantity on the unit packet of tobacco;
28.85. information concerning payment of the tax;
28.86. information on the use of the tax paid for future tax payments or tax refund under atdotaj or iznīcinātaj the mark.
46.8 unused, damaged or invalid tax stamps issued to the labelling of tobacco products on which duty has been paid, shall be submitted separately from the tax stamps, issued to the labelling of tobacco products, on which tax was not paid.
28.10 After tax stamps submitted and shall draw up a transfer verification identity and acceptance Act (annex 5). ";
1.10. to make the new version of annex 1 (annex 1);
1.11. to express new version 2 of the annex (annex 2);
1.12. supplement with 2.1 annex (annex 3);
1.13. to supplement the provisions of annex 5 (annex 4).
2. the rules shall enter into force by 1 January 2005. Prime Minister, Health Minister g. Smith Finance Minister o. Spurdziņš annex 1: Cabinet of Ministers of 28 December 2004 a Regulation No 1074 "annex 1: Cabinet of Ministers of 6 April 2004, regulations no 239 Finance Minister o. Spurdziņš annex 2 Cabinet of 28 December 2004 a Regulation No 1074 annex 2" Cabinet of Ministers of 6 April 2004, regulations no 239 Finance Minister o. Spurdziņš annex 3 of the Cabinet of Ministers of 28 December 2004 a Regulation No 1074 "2.1 Annex Cabinet 6 April 2004 the Regulation No. 239 Finance Minister O. Spurdziņš annex 4 of the Cabinet of Ministers of 28 December 2004 a Regulation No 1074 "annex 5 of the Cabinet of Ministers of 6 April 2004, regulations no 239 Finance Minister o. Spurdziņš