The Order In Which Alcoholic Drinks And Tobacco Products Marked With Excise Duty Stamps

Original Language Title: Kārtība, kādā alkoholiskos dzērienus un tabakas izstrādājumus marķē ar akcīzes nodokļa markām

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Read the untranslated law here: https://www.vestnesis.lv/op/2015/98.1


Cabinet of Ministers Regulations No. 220 in 2015 (12 May. No. 24) order in which alcoholic drinks and tobacco products marked with excise duty stamps Issued in accordance with the law "on the excise tax," article 27 thirteenth part i. General questions 1. determines the order in which the alcoholic beverages and tobacco products marked with excise duty stamps, including the provisions on excise duty stamps being ordered quantities, the terms of service and conditions of receipt, as well as the requirements for the provision of information on the basis of the brand. 2. The State revenue service excise duty stamps issued by: 2.1.-approved warehouse holder: 2.1.1. marking of products subject to excise duty authorized by the holder of the Excise warehouse, if special permission (license) is specified in the type of activity – labelling; 2.1.2. excise stamps for dispatch to another Member State; 2.2. the importer-excise goods labelling in a customs warehouse or excise tax stamps for foreign countries, which is not a Member State; 2.3. the registered consignee temporarily registered consignee or any person who, in accordance with the law "on the excise tax" of article 26 in the Republic of Latvia are imported from another Member State or receives the mark of the excise duty excise goods labelling (hereinafter person) – excise tax stamps for dispatch to another Member State. 3. Excise tax stamps: 3.1 the hologram excise duty stamps (rolls), whose size is 16 x 18 mm (tolerance ± 0.5 mm size difference) and used for alcoholic drinks and tobacco (other than cigarettes) labelling; 3.2. paper excise duty stamps (sheets or cut), whose size is 20 x 44 mm (tolerance ± 0.5 mm size difference) and used cigarette and other tobacco product labelling. 4. excise tax payer (hereinafter taxable person) provide excise mark removal not later than six months from that rule 7, 12 or 15. the application referred to in paragraph 1. 5. The State revenue service excise duty stamps issued by the taxable person on the basis of an application by the taxable person who filled in in accordance with the provisions of 1, 2 or 3, and annex according to the information given in the application, as well as to the present note. Note: 5.1. excise stamps for the labelling of spirit drinks (hereinafter referred to as the alcoholic beverage excise tax stamps), corresponding to a spirit drink number (it automatically assigns the State revenue service information system), the spirit drink group, volume, strength (only 5. group-other drinks), excise duty stamps and interval, excise duty stamps and excise duty calculated; 5.2. excise stamps for marking of cigarettes (hereinafter the cigarette excise tax stamps), the appropriate number of tobacco, cigarette name, maximum retail price, excise duty stamps and interval, excise duty stamps and excise duty calculated; 5.3. excise brands of smoking tobacco, cigars and cigarillos in the labelling (hereinafter referred to as smoking tobacco, cigars and cigarillos the excise tax stamps), the appropriate number of tobacco products, the nature of the goods, labelling units (grams or pieces), excise duty stamps and interval, excise duty stamps and excise duty calculated. 6. the excise duty received the mark of the taxable person uses only 5 of these rules in the application referred to in paragraph specified alcoholic beverages, cigarettes, smoking tobacco, cigars and cigarillos in the labelling under the excise duty stamps issued in intervals specified in the Bill of lading. II. conditions for labelling alcoholic beverages 7. for alcoholic beverages excise duty stamps, the taxable person for each type of taxable electronically submit to the State revenue service individual submissions alcoholic beverages excise duty stamps (annex 1). 8. The State revenue service within five working days after the rules referred to in paragraph 7 of the receipt of the application, ensure the alcoholic beverage excise tax stamps. 9. The State revenue service of alcoholic beverages excise tax stamps to be issued, if the spirit drink one volume of the unit meets the statutory requirements for the packaging of the goods in bulk from the nominal volume of the reference. 10. Alcoholic beverages excise tax stamps affixed to each primary bulk (trade) packing unit so that the alcoholic beverage excise mark uncovered information about alcoholic drinks and alcoholic beverages excise tax stamps do not cover other types of information under one of the following conditions: 10.1 on the CAP or Cork, where its size permits to deploy the alcoholic beverage excise tax stamps, not deformation; 10.2. to the alcoholic beverage excise tax mark-free pamatetiķet the spirit drink; 10.3. the consumer and the controlling authorities in the case of alcoholic beverages excise tax is not possible to affix the mark under these regulations 10.1 or 10.2. the conditions referred to in point. 11. A taxable person provides alcoholic beverages excise tax stamps affixed, spirituous beverage packaging unit so that the alcoholic beverage excise tax on alcoholic beverage brand packaging unit would be sustainable. III. Cigarette labelling requirements 12. for cigarette excise tax stamps, the taxable person for each type of taxable electronically submit to the State revenue service individual submissions cigarette excise stamps for ordering and receiving (annex 2). 13. The State revenue service cigarette excise tax stamps, the taxable person shall be issued, beginning with the tenth working day of the rules referred to in paragraph 12 of the receipt of the application. 14. the cigarette excise tax stamps to affix the packets so that when you open the package, cigarette excise stamps is damaged, the excise duty on cigarettes make a clear information about a packet of cigarettes and cigarette excise tax stamps do not cover other types of information under one of the following conditions: 14.1 hard packaging, cigarette packets, under a closed transparent packaging on the back surface and side surfaces, curved way, horizontally across the back surface hinged; 14.2. the soft pack cigarette packets, under a closed transparent packaging perpendicular across the upper edge of the surface (facing); 14.3. a packet of cigarettes without a closed transparent packaging – across the opening of the packet. IV. Smoking tobacco, cigars and cigarillos in the condition of marking 15. for smoking tobacco, cigars and cigarillos the excise tax stamps, the taxable person for each type of taxable electronically submit to the State revenue service individual submissions of smoking tobacco, cigars and cigarillos the excise duty stamps (annex 3). 16. The State revenue service within five working days after the rules referred to in paragraph 15 of the receipt of the application to provide smoking tobacco, cigars and cigarillos the excise stamps. 17. Smoking tobacco, cigars and cigarillos the excise duty stamps (paper) minimum issue quantity is 500 pieces. 18. Smoking tobacco, cigars and cigarillos the excise duty on smoking tobacco, a brand of cigars and cigarillos affixed to each primary bulk (trade) packing unit to smoking tobacco, cigars and cigarillos the excise tax stamps do not cover other types of information subject to the following conditions: 18.1. smoking tobacco, cigars and cigarillos the excise duty stamps (paper) be affixed to each packing unit opening so that when you open the packaging of tobacco products , smoking tobacco, cigars and cigarillos the excise stamp is damaged; 18.2. smoking tobacco, cigars and cigarillos the excise duty stamps (hologram) be affixed to tobacco product packaging external front surface; 18.3. If the tobacco product is closed transparent packaging, smoking tobacco, cigars and cigarillos the excise tax stamps affixed beneath it; 18.4. If cigars or cigarillos, which are intended for sale separately one packing unit, smoking tobacco, cigars and cigarillos the excise tax is not possible to affix the mark under this rule 18.3. the condition laid down in point, affix it to a closed transparent packaging for the consumer and the controlling authorities in a visible place. V. information on excise duty stamps movement 19. Taxable person received excise tax stamps, each month until the 15th date of the electronically submitted to the State revenue service report on alcoholic beverages and tobacco products excise mark the movement of the previous month (hereinafter referred to as the mark for the circulation of the report) (4. and annex 5). 20. Taxable person shall submit a report of brand chain, starting with the tax period, when the excise tax is received by mark for each of these rules referred to in paragraph 2, the tax payer type separately, in the following order: 20.1. approved warehousekeeper and registered consignee shall submit the report of mark, the duration of a special permit (license) or at the specified record is about a particular kind of excisable goods, or specific activities – alcoholic beverages or tobacco products labelling. By special permission (license) or the record of a specific tax types, or specific activities – alcoholic beverages or tobacco products labelling-cancellation approved warehouse keeper make excise duty stamps inventory balances from the special permission (license) or the record of a specific tax types, or specific activities – alcoholic beverages or tobacco products labelling-the day of cancellation and shall submit a report of the brand. For the last day of the tax period shall be deemed the day when cancelled special permit (license) or the record of a specific type or excise duty – alcoholic beverages or tobacco product labelling; 20.2. temporarily registered recipient of report submitted to the mark, while the remainder is excise stamps. 21. A taxable person who is in possession of several tax warehouse shall submit a single mark of overview of all it holds the existing excise warehouses. 22. Taxable persons who make reports not submitted circulation: 22.1. authorized holder, who according to the alcoholic beverages Act conditions of movement itself produced wine or fermented drinks, the total amount of which shall not exceed 1000 litres in a calendar year from your property or possession of the existing gardens and for apiaries products or wild growing plants (do not use alcohol or other spirit drinks produced) and who, upon receiving the excise tax stamps submit proof of payment of the excise duty; 22.2. the importer; 22.3. the other person. Vi. Excise stamps check in the State revenue service 23. A taxable person who has withdrawn a special permit (license) or at the specified record is about a particular kind of excisable goods, or specific activities – alcoholic beverages or tobacco products labelling-and which accounting is excise duty stamps, 30 days after the special permission (license) or the record of a specific tax types, or specific activities – alcoholic beverages or tobacco products labelling-cancellation returned in the State revenue service all the unused balance (not glued) excise tax stamps. 24. the tax payer of excise duty stamps in the State revenue service return, electronically submitting application on atdotaj-alcoholic beverages excise duty stamps (annex 6) or tobacco products excise duty stamps (annex 7). The application shall state: 24.1. types of taxable persons; 24.2. the information on the payment of the excise duty; 15.1. information about the atdotaj mark of excise duty. 25. If the taxable person be returned excise stamps, of which the excise duty is paid, the provisions referred to in paragraph 24 the application specifies information about the paid excise tax diversion or transfer tax, future excise tax payments, other tax payments or repayment. 26. A taxable person within three working days after submission of the atdotaj brands of excise duty return for submission in the State revenue service excise tax stamps, gummed on A4 pages separately through the excise duty stamps series and number of intervals. The labelling of cigarette excise tax return, gummed stamps on A4 pages separately excise duty stamps series, intervals, maximum retail prices and number of cigarettes in a packet. If the excise tax stamps are not used and are returned in the oriģināliepakojum oriģināliepakojum. 27. following excise duty stamps receive State revenue service responsible person prints out the taxpayer's application for atdotaj of excise duty stamps made to it on the application tag of excise duty specified in the acceptance of storage to mark their identification and the application prints with the tag issued by the taxable person. The State revenue service mark identifying the excise duty shall be carried out within one month of receipt of the excise stamps. 28. following excise mark of identification of the State revenue service officer electronically transmitted information on a taxable person identified for atdotaj of the excise tax stamps showing identification date, excise duty stamps application number in conformity and excise tax. VII. Closing questions 29. Be declared unenforceable in the Cabinet of 7 April 2009. Regulation No 320 "order in which alcoholic drinks and tobacco products marked with excise stamps" (Latvian journal, 2009, 2010, 58. nr. 51/52; No. 13, nr. 189.;). 30. the rules shall enter into force on 1 June 2015. The Prime Minister is the Minister of Finance of Rashness Newsletters site-traffic Minister matīss Anrij of annex 1 Cabinet 12 may 2015 regulations No 220 submissions in the alcoholic beverage excise tax stamps for the taxable person's taxable name registration code the phone on his way: the holder of an authorized recipient temporarily established a registered recipient importers other person No. p. k. Group1 absolute spirit drink alcoholic tilpumprocentos2 package unit volume (litres) excise duty stamps (PCs.) Calculated excise tax (EUR) total X notes. 1 the distribution of alcoholic beverages in groups according to the rate of excise duty: 2. – wine; 3. Group-fermented beverages; 4. (a) the Group-intermediate with absolute alcohol content to 15% vol. (inclusive); 4. Group b – intermediate products with absolute alcohol content above 15 to 22% vol. (inclusive); 5. group-the other drinks. 2 absolute alcohol content is only 5. tilpumprocento group. The Minister of finance, Minister of traffic instead of matīss Anrij annex 2 Cabinet 12 may 2015 regulations No 220 submissions in the cigarette excise tax stamps for ordering and receiving tax payer's name payer of the tax registration code the phone on his way: the holder of an authorized recipient temporarily established a registered recipient importers other person No. p. k. Paper excise duty stamps (sheets or cut) cigarette excise tax stamps (PCs.) Calculated excise tax (EUR) name of the producing country, the maximum retail price (EUR) per package (PCs.) koeficients1 the rate of excise duty together X X note. 1 factor in the rate of excise duty on cigarettes, according to length (not including the filter or mouthpiece): 1 – up to 80 millimetres (inclusive); 2-over 80 to 110 millimetres (inclusive); 3 – over 110 to 140 millimeters (inclusive); 4-over 140 millimeters. The Minister of finance, Minister of traffic instead of matīss Anrij annex 3 Cabinet 12 may 2015 regulations No 220 application of smoking tobacco, cigars and cigarillos the excise tax for the taxable person receiving the brand name tax payer registration code the phone on his way: the holder of an authorized recipient temporarily established a registered recipient importers other person No. p. k. Veids1 of tobacco products excise duty stamps (paper or hologram) quantity per packaging unit (PCs or grams) excise duty stamps (PCs.) Calculated excise tax (EUR) total note. 1 types of tobacco products: 1. group a – cigars; 1. Group b – cigarillos; 3. (a) the Group-finely cut tobacco cigarette winding; 3. Group b – other smoking tobacco. The Minister of finance, Minister of traffic instead of matīss Anrij annex 4 Cabinet 12 may 2015 regulations No 220 survey of alcoholic beverages excise duty stamps movement taxation period the name of the taxable tax payer registration code the phone on his way: the authorized holder: marking of goods made outside the labelling of the goods of the Republic of Latvia was established in the Republic of Latvia the receiver temporarily registered consignee (excise duty stamps – pieces , the amount of excise duty-euro) No.  p. k. Configure the spirit drink excise tax excise tax stamps mark the beginning of the tax period Marked the movement of the goods received in the tax period the excise tax markas3 in the back of the tax period marked the quantity of goods received, which was released for consumption or placed in free apgrozībā4 checked in markas5 destroyed excise duty or excise tax lost brand Marked the number of units of the goods released for consumption or free circulation of excise stamps that the payment of excise duty in accordance with the law "on the excise tax article 23 the fourteenth part calculated excise tax excise tax stamps balance at the end of the tax period series number interval start number interval at the end of the taxpayer's registration code received from or left the WBC alcoholic goods labelled dzērieni2 units exported to another Excise warehouse excise tax stamps destroyed in another EU Member State, lost in cases of force majeure, the dēļ6, and they lost the excise stamps for which excise duty has been paid in one of the previous taxation periods zudušās7 excise tax stamps, which are chargeable to excise duty excise tax stamps, which are chargeable to excise duty excise tax stamps on which excise duty has been paid under any of the previous tax period for the alkoh-fine drinks, which released for consumption or put in free apgrozībā8 in accordance with the law "on the excise tax," the fourteenth part of article 23 of the total (6.-8. + 9 + 10-11-12-13-14-15.) see the t. the excise tax is not gummed stamps, for which excise duty has not been paid 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 19 total X X X X notes. 1 application number that is specified in the State revenue service issued the packing slip, on the basis of which the excise stamps. 2 fill out the taxable if received or exported with excise stamps marked alcoholic beverages subject to the deferred payment of the excise duties in accordance with the law "on the excise tax" article 25. 3 from the State revenue service received excise duty stamps and other taxpayers received with excise stamps marked drinks. 4 the taxable person indicates on the back of the tax period excise duties received number of brand alcoholic drinks that were released for consumption, or released for free circulation. 5 in accordance with the State revenue service information on portions of excise stamps during the tax period. 6 in accordance with the law "on the excise tax article 21, first paragraph and article 27 of the preamble to the second sentence of the paragraph. 7 the lost or the excise stamps, of which the identification process found that the lack of any identification parameters-series or number. 8 excise duty calculated on the missing or unidentified mark of excise duty and excise tax stamps for alcoholic beverages that are released for consumption or released for free circulation, with the exception of excise stamps for which excise duty calculated in one of the previous tax period in accordance with the law "on the excise tax," the fourteenth part of article 23. The Minister of finance, Minister of traffic instead of matīss Anrij annex 5 cabinet 12 may 2015 regulations No 220 review of tobacco products excise duty stamps movement taxation period the name of the taxable tax payer registration code the phone on his way: the authorized holder: marking of goods made outside the labelling of the goods of the Republic of Latvia was established in the Republic of Latvia the receiver temporarily registered consignee (excise duty stamps – pieces , the amount of excise duty-euro) No.  p. k. Configure the tobacco products excise tax excise tax stamps mark the beginning of the tax period Marked the movement of the goods received in the tax period the excise tax markas3 in the back of the tax period marked the quantity of goods received, which was released for consumption or placed in free apgrozībā4 checked in markas5 destroyed excise duty or excise tax lost mark excise duty stamps that use quality labelled goods noteikšanai8 number of units that have been released for consumption, or released for free circulation in the excise stamps that the payment of excise duty in accordance with the law "on the excise tax article 23 the fourteenth part calculated excise tax excise tax stamps balance at the end of the tax period series number interval start number interval at the end of the taxpayer's registration code received from or left the WBC tobacco marked item izstrādājumi2 units exported to another Excise warehouse excise tax stamps destroyed in another EU Member State or lost for reasons of force majeure, and they lost the dēļ6 excise duty stamps on which excise duty has been paid under any of the previous taxation periods zudušās7 excise tax stamps, which are chargeable to excise duty excise tax stamps, which are chargeable to excise duty excise tax stamps on which excise duty has been paid under any of the previous periods of taxation on tobacco products that released for consumption or released for free circulation in accordance with the law "on the excise tax," the fourteenth part of article 23 of the total (6.-8. + 9 + 10-11-12-13-14-15-16.) see the t. the excise tax is not gummed stamps, for which excise duty has not been paid a total of 20 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 X X X X notes. 1 application number that is specified in the State revenue service issued the packing slip, on the basis of which the excise stamps. 2 fill out the taxable if received or exported with excise stamps marked tobacco products subject to the deferred payment of the excise duties in accordance with the law "on the excise tax" article 25. 3 from the State revenue service received excise duty stamps and other taxpayers received with excise stamps marked the tobacco products. 4 the taxable person indicates on the back of the tax period excise duties received number of tobacco brands, which had been released for home use or placed in free circulation. 5 in accordance with the State revenue service information on portions of excise stamps during the tax period. 6 in accordance with the law "on the excise tax article 21, first paragraph and article 27 of the preamble to the second sentence of the paragraph. 7 the lost or the excise stamps, of which the identification process found that the lack of any identification parameters-series, number, the maximum retail price or the number of packets of cigarettes. 8 in accordance with the law "on the excise tax," the first article 17 2. point. 9 excise tax calculated on lost or unidentified mark of excise duty and excise tax stamps on tobacco products released for consumption or released for free circulation, with the exception of excise stamps for which excise duty calculated in one of the previous tax period in accordance with the law "on the excise tax," the fourteenth part of article 23. The Minister of finance, Minister of traffic instead of matīss Anrij annex 6 Cabinet 12 may 2015 regulations No 220 petition of atdotaj spirits excise duty stamps his name tax payer registration code the phone on his way: the holder of an authorized recipient temporarily established a registered recipient importers other person after person a special permit (license) for balance cancellation is the excise tax excise tax stamps : is not paid samaksāts1 (information about the excise tax paid transfer tax, future payments of excise duties or other taxes or for repayment) returned to the excise duty stamps: unused, invalid damaged No.  p. k.  The packing slip, on the basis of which the excise tax stamps, specified the spirit drink number excise duty excise duty stamps mark (PCs.) Calculate the amount of excise duty (euro) approved excise duty stamps (PCs.) Approved excise duty calculated amount (in EUR) the date serial number interval at the beginning of the end of the interval number 1 2 3 4 5 6 7 8 9 10 total note. 1 if the application is for the atdotaj of excise duty stamps on which excise duty has been paid, the required additional information. The Minister of finance, Minister of traffic instead of matīss Anrij annex 7 Cabinet 12 may 2015 regulations No 220 petition of atdotaj tobacco excise tax makes tax payer name tax payer registration code the phone on his way: the holder of an authorized recipient temporarily established a registered recipient importers other person after person a special permit (license) for balance cancellation is the excise tax excise tax stamps : is not paid samaksāts1 (information about the excise tax paid transfer tax, future payments of excise duties or other taxes or for repayment) returned to the excise duty stamps: unused, invalid damaged No.  p. k.  The packing slip, on the basis of which the excise tax stamps, specified the number of tobacco products excise tax excise tax stamps mark (PCs.) Calculate the amount of excise duty (euro) approved excise duty stamps (PCs.) Approved excise duty calculated amount (in EUR) the date serial number interval at the beginning of the end of the interval number 1 2 3 4 5 6 7 8 9 10 total note. 1 if the application is for the atdotaj of excise duty stamps on which excise duty has been paid, the required additional information. The Minister of finance, Minister of traffic instead of matīss Anrij