Biofuels And The Excise Tax Administration Procedures

Original Language Title: Biodegvielas aprites un attiecīgā akcīzes nodokļa administrēšanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/87954

Cabinet of Ministers Regulations No. 432 in 2004 (April 27. 5. § 25) biofuels and the administration of excise duties order Issued in accordance with the law "on the excise tax," the seventh paragraph of article 14 of the i. General questions 1. determines the movements and the administration of excise duties order: 1.1 for unleaded petrol, the substitute products and components, which is connected to one of the following products: 1.1.1. agricultural inputs derived from dehydrated (with an alcoholic strength of at least 99.5% vol.) and denatured ethyl alcohol (ethanol): 5.0% vol. from 4.5 up to the total amount of petroleum products;
1.1.2. ethyl alcohol derivatives ETB (alone or in combination with alcohol) — up to 12% vol. of the total amount of petroleum products;
1.2. diesel (gas oil), the substitute products and components that have been added from rape seed oil derived biodiesel — 5% vol. from the total amount of petroleum products;
1.3. wholly obtained biodiesel from rape seed oil. 2. Provisions relate to: 2.1 importers who imported into the Republic of Latvia the provisions referred to in paragraph 1, the products (biofuels) foreign, which is not a Member State of the European Union (hereinafter importer);
2.2. persons entering the Republic of Latvia of the biofuel in the European Union (hereinafter person);
2.3. economic operators that perform commercial activities with biofuels. 3. the importer, people and business operators comply with the laws and regulations governing oil (fuel) and the application of the excise tax on petroleum products. 4. keep records of biofuels, and marketed separately from the rest of the oil products. 5. with different bio-Biofuels (ethanol, rape seed oil derived biodiesel) percentage of stores, accounted for and disposed of separately. 6. apply for Biofuels law "on excise tax" article 14 of the third, fourth or fifth part down the excise tax rate, if these rules 11, 12, 13, 14, 15, 16, 17, 19, 20, 21, 23, 24, 25, 27, 29, 30 and 31 and the conditions referred to in this provision satisfies the biofuels 1. 7. Biofuels sales locations indicate fuel type by using the name of "biofuels" or its abbreviation, recognizable and bio (ethyl alcohol, from rape seed oil derived biodiesel) the percentage of the quantity of biofuels. II. the biofuel production 8. Production of biofuels (including mixing oil with bio), handling, processing and mixing (also with other substances), as well as any other action with biofuels, which changes the physical, chemical biofuels or operational characteristics (production), allowed to take only an Excise warehouse of petroleum products (hereinafter referred to as an Excise warehouse). 9. Outside a tax warehouse shall be prohibited under point 8 of these rules. 10. For the production of biofuels and the payment of excise duty excise goods is the responsibility of the warehouse keeper. 11. the holder of the Excise warehouse, producing biofuels, before each production in the State revenue service submitted documents attesting to use in the production of bio (ethanol, rapeseed oil from rapeseed oil for biodiesel), and written information showing: 11.1. petroleum products used in production;
11.2. the projected to be used in production (ethanol, rapeseed oil, rape seed oil derived biodiesel) origin, the concentration percentage and quantity;

11.3. types of biofuels to be produced, indicating the plug-in bio (ethyl alcohol, from rape seed oil derived biodiesel) quantity tilpumprocento quantity of biofuels. 12. Excise warehouse storage tank, biofuel is equipped with a meter that provides the appropriate tank storage summary and not void of biofuels. 13. the holder of the Excise warehouse of the biofuels produced before its realization shall be submitted to the State revenue service this provision referred to in paragraph 33 of the document (or its translation into the language of the country where the document was issued in another Member State of the European Union) or a copy of it (the presentation of the original). 14. for this provision referred to in paragraph 33 of the document, the holder of the Excise warehouse is taken from storage tanks, biofuels, said fuel samples, sealed at the sample package and submit it to the accredited and Official Gazette "journal" published in a conformity assessment body or included in the list of the European Commission, the European Union, the competent institution of the Member State to determine the parameters of biofuel raksturojošo. 15. Excise warehouse keeper shall ensure that the storage tank, biofuel, are not filled with other petroleum products or other substances, as well as to ensure that the State revenue service or other State inspection bodies authorised officials may have free access to the tanks that store biofuels. 16. If the tank is filled with new oil, biofuels or other substances to excise duty holder receives new rules referred to in paragraph 33 of the document to the biofuel should realize. Before the tank is filled with new oil, biofuels or other substances, Excise warehouse holder not later than two working days prior to the transaction shall inform in writing the State revenue service. 17. to control these rules 14, 15 and 16 to be executed, the storekeeper and seal of the sampling procedure shall be coordinated with the State revenue service who is entitled to determine that a sample shall be taken and the sample package sealed at State revenue service employee's presence. In this case, the State revenue service within two working days from the time the warehouse keeper has announced the need to carry out sampling and seal, ensure the presence of the employee in charge of the operations. 18. the holder of the Excise warehouse in separate accounts from the Excise warehouse exported quantity of biofuels and biofuel added to the bio. III. introduction of biofuels 19. for the purposes of applying reduced rates of excise duty to biofuels, which the Republic of Latvia imported from overseas, which is not a Member State of the European Union, biofuels should be moved to an Excise warehouse. 20. The provisions referred to in paragraph 33 of the document (or its translation into the language of the country where the document was issued in another Member State of the European Union) or a copy of it (indicating the original) for this rule 19 biofuels referred to in paragraph shall be submitted to the State revenue service before sales of biofuels (removal from Excise warehouse for disposal of the Latvian market). 21. This provision 19. biofuels referred to these provisions applies to 12, 14, 15, 16, 17 and 18. 22. The Republic of Latvia of biofuels be imported from other Member States of the European Union authorised under the laws and regulations of the law "on the excise tax" in article 7, that taxable person upon payment of the tax. 23. the rules on importation of biofuels referred to in paragraph 22, the State revenue service must be submitted to the rule referred to in paragraph 33 of the document (or its translation into the language of the country where the document was issued in another Member State of the European Union) or a copy (the original show). If biofuels are delivered to the Excise warehouse, the provisions referred to in paragraph 33 of the document (or its translation into the language of the country where the document was issued in another Member State of the European Union) or a copy of it (indicating the original) submitted before the marketing of biofuels (removal from Excise warehouse for disposal of the Latvian market). 24. The tank that stores the rules referred to in point 22 of the biofuels, fitted with a meter that provides the appropriate tank storage summary and not void of biofuels, and ensure that the State revenue service or other State inspection bodies authorised officials may have free access to the tanks that store biofuels. 25. the storage tank that rule 22, paragraph biofuels, its equipment and the meter seal. Tank seal procedures into line with the State revenue service. The State revenue service is entitled to determine that the tank sealed at the State revenue agent. Before the tank filled again the biofuel (or other substances), the State revenue service employee has the right to verify the meter (which gives the tank storage and not cancelled the biofuel summary records) the appropriateness of indicators from storage the exported quantities of biofuels, which are listed under card terms. State revenue agent checks the actual quantity of biofuel in compliance with the accounting of the balance of the quantity indicated in the documents. IV. the claims 26. biofuels biofuels apply the excise tax rate, if it complies with the requirements of this chapter. Compliance of biofuel requirements laid down in this chapter are determined by the newspaper "Latvian journal" published the relevant Latvian standards (applicable standards). After the applicable methods set out in the standards for the accuracy of the results determined in accordance with the standard EN ISO 4259.27. This provision 1.1. biofuels referred to representative requirements for the marketing of the Latvian market determined by the laws and regulations governing the assessment of conformity of petrol. 28. The rules referred to in point 1.1 of biofuels added to ethyl alcohol or its derivatives, the ETB (alone or in combination with alcohol) is determined using the standard LVS EN 1601 or standard EN EN 13132 the method (in the event of a dispute, used in standard EN EN 1601 specified method). 29. This provision 1.2. biofuels referred to representative requirements for the marketing of the Latvian market determined by the laws and regulations governing the assessment of conformity of diesel fuel. 30. This provision 1.3. biofuels referred to meet the applicable standard of Latvia LV EN 14214 and its controls are carried out pursuant to that standard of Latvia. 31. This provision 1.3. biofuels referred to minimum requirements are set out in the annex to these provisions. These biofuels density at 15 ° C is from 860 to 900 kg/m3. The density is determined by the test method EN EN EN EN ISO 3675 or ISO 12185 (in the event of a dispute, use standard LVS EN ISO 3675-specified method). 32. This provision 1.2. and 1.3. biofuels referred to in point of methyl esters of fatty acids (derived from rape seed oil) content shall be determined according to the standard EN EN 14103 specific method. 33. the compliance of biofuel requirements laid down in this chapter shall be attested by the document (or its translation into the language of the country where the document was issued in another Member State of the European Union), which was issued by accredited and the Official Gazette "Latvijas journal" published a conformity assessment body or included in the list of the European Commission, the Member States of the European Union, the competent institution, if the document contains these rules 27, 29 and 31 and in the news (information) on the (added) (bio ethanol from rape seed oil derived biodiesel) and percentage of origin. V. monitoring of biofuel chain and additional conditions 34. This provision is referred to in point 1.1 shall be applied to the loss of the biofuels standards, any laws and regulations have been laid down for unleaded petrol, the substitute products and components. This provision 1.2. and 1.3. biofuels referred to apply rules of any loss is determined for diesel (gas oil), the substitute products and components. 35. The biofuel sales locations located in these rules referred to in paragraph 33 of the document (or its translation into the language of the country where the document was issued in another Member State of the European Union) or its notarised copy. 36. Realizing the biofuels, biofuels certifying the acquisition transaction documents (Bill of lading-Bill of goods oil products or electronic cash register receipt) indicating the type of fuel and the accompanying bio (ethyl alcohol, from rape seed oil derived biodiesel) percentage (5%; 100%). 37. The State revenue service and other public authorities carrying out control, within the limits of its competence has the right to audit any importer, and the merchant if they do business with or imported biofuels, biofuels and take samples for testing of fuel. 38. If the rules referred to in paragraph 37 of the fuel samples do not meet the minimum requirements of biofuels or indications of goods lading-Bill of oil products, electronic cheque or cash register merchant accounting documents, or the declared importer, trader, importer or person: 38.1. pay excise taxes and penalties under the law on the fuel quantity, for which it is established;

38.2. the national control bodies shall bear the test checked fuel conformity assessment costs within five working days after receipt of the invoice. Vi. Closing questions 39. Ministry of finance in cooperation with the relevant technical standards Committee recommends limited liability company "Latvian standards" in connection with these terms, reliance and designing standard applicable list. 40. Limited liability company "Latvian standards" submit for publication in the newspaper "journal" the Latvian national standard list that you can apply this provision requirements. 41. the rules shall enter into force on 1 May 2004. Informative reference to European Union directives, the regulations include provisions resulting from: 1) Council on 27 October 2003 of Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity;
2) Council of 25 February 1992 Directive 92/12/EEC on the General arrangements for products subject to excise duty and on the holding of such goods, transportation and monitoring. Prime Minister i. Emsis Finance Minister O. Spurdziņš attachment of the Cabinet of Ministers of 27 April 2004, regulations no 432 Finance Minister o. Spurdziņš