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/96795

Cabinet of Ministers Regulations No. 937 Riga 2004 November 16 (Mon. No 66 27) 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) the following amendments: 1. Express the point 1 and 2 by the following: "1. the provisions of the Commission 11 September 1992 by Regulation (EEC) no 2719/92 on the accompanying administrative document for the movement under duty (hereinafter the regulation) the document (hereinafter document) and control procedures, as well as other law "on excise duty" (hereinafter the law) article 25 referred to the movement of excisable goods.
2. the rules also apply to those documents which are presented in accordance with article 2 of the regulation for the transport of excise goods for which the deferred tax payment arrangements. "
2. Replace paragraph 3.1., the word "Member" with the words "Member State of the European Union (hereinafter referred to as Member States)".
3. Add to paragraph 7, in the second sentence by the following: "If the excise goods are moving between excise warehouses within the territory of the Republic of Latvia, the Republic of Latvia or imported from a non-member country, and moved to the Excise warehouse of the excise goods the consignee tax warehouse-keeper shall register accompanying documents received through the movement of the shipper's assigned number."
4. Make the following point 8: "8. the number of the accompanying document consists of three parts (20 characters): 8.1 the first part (13 characters): 8.1.1. where excise goods are being sent: the dispatch excise goods 8.1.1.1. inventory of excise identification number, if the excise goods leave the Republic of Latvia;
8.1.1.2. the importer's excise identification number, where an accompanying document is presented in the importing, moving the excise duty on excise goods warehouse.
8.1.2. where excise goods are received, the recipient — approved trader, trader or not approved a tax warehouse, excise identification number or, if not, the taxpayer's representative excise identification number, if the excise duty received in the Republic of Latvia;
8.2. the second part — the calendar the last two digits of the year (2 characters);
8.3. third part: the number of the accompanying document in chronological order (5 characters). "
5. Make paragraph 10 by the following: ' 10. Excise warehouse can receive excise goods, but further transactions with them are only allowed 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 Excise warehouse of the holder of the corresponding written application, is entitled to determine that the holder of the Excise warehouse can take action on excise goods excise goods within the warehouse before the receipt of the State revenue service approved the third copy of the accompanying document. "
6. Add to paragraph 18, after the word "imported" by the words "(released for free circulation)".
7. To complement the chapter II with 22.1 points as follows: "this chapter established in the accompanying 22.1 circulation procedure also applies to the holder of the Excise warehouse which imported excisable goods from foreign countries in the Republic of Latvia, which is not a Member State, to the ownership or possession of the Excise warehouse in Latvia. In this case, the provisions of paragraph 18 of these documents shall be submitted in the State revenue service within 15 days after the end of the tax period in which the excise goods imported into the Republic of Latvia. "
8. Delete paragraph 44, the words "Member States".
9. the express 54 as follows: "54. Tax warehouse — the holder of the excise goods exporter or his authorised representative accompanying document can be changed 4, 7, 7A, 13, 14 and/or 17. contents of the box to specify a different recipient (tax warehouse or approved dealer) or other delivery location. About changes immediately, but not later than the next working day shall inform the State revenue service and information about the new beneficiary or the new delivery location specified in box B of the accompanying document. "
10. Add to 56 in the second sentence by the following: "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 movement of the beneficiary Member States of excise duty issued identity documents or fully furnished to Commission 10 January 1996 in Regulation (EC) No 31/096 on the excise duty exemption certificate within a second copy of the document copy."
11. To supplement the rules by 57.1 points as follows: "If the Republic of Latvia from 57.1 to other Member States by sea moves the oil products excise consignor tax warehouse — the holder of the document accompanying the 4, 7, 7A, 13 and 17 does not fill in the field when sending products subject to excise duty, the recipient is not precisely known: 57.11. is received and the State revenue service permission does not fill out this box;
57.12. consignor of excisable goods, Excise warehouse shall inform the holder of the State revenue service of the recipient, indicating the recipient's full name, address, tax identification number and the country of delivery as soon as this information has become known, but not later than the working day following the receipt of the goods at the place of delivery. "
12. Replace paragraph 82 of the number and the word "74" with a number and the word "79.". Prime Minister i. Emsis Finance Ministers in place economic Minister j. lujans