Alcohol Denatured Alcohol Denaturation And Chain Order

Original Language Title: Spirta denaturēšanas un denaturētā spirta aprites kārtība

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/88010

Cabinet of Ministers Regulations No. 389 in 2004 (April 22. No. 24) 23 alcohol denaturation and denatured alcohol order issued in circulation in accordance with the law "on the excise tax" 16. the second paragraph of article i. General questions 1. determines the alcohol denaturation and denatured alcohol circulation procedures. 2. Import denatured alcohol in the territory of the Republic of Latvia from a third country (a country which is not a Member State of the European Union) may a Member State of the European Union person or denatured alcohol (hereinafter user), which in accordance with these rules is received by the State revenue service's permission to purchase denatured alcohol (hereinafter user permission) using denatured alcohol and non-food goods (also added, add denatured alcohol or worked into non-food products) or the technical needs (other than the use of alcohol denatured fuel). Import denatured alcohol in the territory of the Republic of Latvia to the European Union Member State or of the Republic of Latvia of any Member State of the European Union. 3. Receive and use denatured alcohol in the territory of the Republic of Latvia has permitted the user. Denature alcohol in the territory of the Republic of Latvia only allowed an Excise warehouse (warehouse) trader who received the State Revenue Service Licensing Commission issued a special permit (license) for the operation of the warehouse keeper to define the kind of transaction-alcohol denaturation. 4. where denatured alcohol does not meet the requirements of this regulation or is not denatured, delivered or exported in accordance with the procedure laid down in these provisions, the applicable excise tax by law "on excise duty" (hereinafter the Act), paragraph 5 of article 12 in the rate of excise duty. In this case, in accordance with the law "on the excise tax" article 33 seventh, eleventh and thirteenth part of excise duty is the responsibility of the holder of the warehouse. 5. where denatured alcohol or use a person who has not received permission, or denatured alcohol is used for purposes that are not specified in the user's permission, denatured alcohol is imported, exported or supplied in accordance with the procedure laid down in these rules or the user's failure to comply with these rules to be followed, the amount of alcohol used is the responsibility of the user or the person who received the denatured alcohol in accordance with article 33 of law seventh , the eleventh and seventeenth. 6. the holder of the warehouse and the user is responsible for all activities with denatured alcohol, as well as imported or exported, deliver alcohol denatured in compliance with these rules. 7. the Person conducting the operation with denatured alcohol provides, spent and received in denatured alcohol quantity issued. That person provides to the State Revenue Department declared during work to compare the actual quantity of alcohol denatured with records. 8. The storekeeper provides the State Revenue Service authorised persons the ability to control the movement of alcohol denatured and related supporting documents and a computerized information service revenue in the Licensing Commission declared work. 9. delivery of alcohol denatured mandatory product packing slip-invoice shall also indicate the denatured alcohol user permit number of the recipient. 10. The storekeeper and user who does business with denatured alcohol, the settlement made between Cashless settlement via current accounts deal with excise duty, which he declared by the State revenue service. Other current accounts use prohibited. Cash settlement is prohibited. The cash settlement is treated as a cash deposit or of the holder of the inventory account. Gift, swap or offsetting transactions with denatured alcohol is not allowed. II. denaturing alcohol denatured alcohol 11, adding (apart from the absolute quantities of alcohol) one of these rules or in the annex of the Commission of 22 November 1993 in Regulation No 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (hereinafter referred to as Commission Regulation (EC) no 3199/93) the following denaturing substances in the amounts indicated therein. 12. The storekeeper shall: 12.1. not later than two working days before the denaturing shall inform in writing the State revenue service on denaturation time and place;
12.2. denatured alcohol, as well as testing for alcohol denatured samples from storage tanks, tanks, reservoirs or tanks (tank) in view of the State revenue service officials authorised the presence. 13. The State revenue service notified the official seal and signature sample packaging. These actions confirm the Act (annex 2). 14. acquisition of denaturing substances provide the storekeeper. 15. Alcohol denatured and denatured alcohol of each type (if the denatured alcohol are different in absolute quantity of alcohol or denatured alcohol with a variety of denaturing substances) stored in the specially designed separate fixed national revenue service, declared that the storekeeper is indicated by the inventory plan and which are secured by the State revenue service the control label. The tanks are "denatured alcohol", and they banned to keep the denatured alcohol or other drinks. 16. The storekeeper, who does business with denatured alcohol to ensure that the alcohol is denatured alcohol denaturation and storage sites would be legislation established verified the quantities of alcohol denatured, and metering tank calibration table. III. supply of denatured alcohol 17. Warehouse holder lists all exported from a warehouse using denatured alcohol meter, which provides a summary of the alcohol denatured and not subject to cancellation. 18. user supplied alcohol denatured in the total amount may not exceed this provision specified in point 17.1. denatured alcohol. 19. Without testing report (a translation in the language of the country where the document was issued in another Member State of the European Union) issued by accredited and the newspaper "Gazette" reported to the conformity assessment body (notified body) or on the list of the European Commission, the Member States of the European Union laboratory that detected the conformity of the denatured alcohol regulations in this annex or in Commission Regulation No 3199/93 requirements (test report), that the product's removal from store , delivery or marketing is prohibited. 20. in order to receive a test report, the storekeeper shall provide the notified body a sample of alcohol denatured State revenue service officials sealed and signed package and this provision in the Act referred to in paragraph 13. Notified body within three working days after receipt of the samples tested in the denatured alcohol sample and warehouse keeper are issued test report, if the State revenue service officials authorised signature on denatured alcohol in sealed sample and is identical to the Act. 21. The test report shall specify the following information: 21.1 the storekeeper's name, registered office and Excise identification number;
21.2. the address of the warehouse;
21.3. the declared quantity of alcohol denatured liters and liters of alcohol absolute;
21.4. the denaturing of alcohol substances and their percentage in the product;
21.5.13 these provisions of the Act referred to in paragraph number;
21.6. the date of issue of the test report;
21.7. the officers signature and transcript. 22. The storekeeper shall for each type of denatured alcohol (If alcohol is different in absolute quantity of alcohol or denatured alcohol with a variety of denaturing substances) to pēctaksācij 15th date of the period of the State revenue service submitted a report on the movement of alcohol denatured during the tax period (hereinafter referred to as the circulation of the report) (annex 3). The report shall be submitted to the movement on paper and electronically. 23. the holder of the warehouse chain review shall be accompanied by a copy of the test report (presented in the original). IV. the claims 24 to get the user to user authorization, the Merchant shall submit an application in the State Revenue Service (hereinafter referred to as user submissions). The application specifies the following information: the name of the economic operator, 24.1. legal address, fiscal code;
24.2. the address, the phone and working time;
24.3. using denatured alcohol for the purpose;
15.2. the denaturing of alcohol substances in accordance with the provisions of annex 1, or Commission Regulation (EC) no 3199/93;
15.2. information on current accounts, which will be used to settle transactions with denatured alcohol;
24.6. the date of submission of the application;
24.7. officers signature and transcript. 25. the application shall be accompanied by the following: 25.1. technical, regulatory, legislative or other consumer information, which contains the specific period requested (for example, month, year) denatured alcohol used quantity (litres absolute alcohol and liters);

25.2. the technical, regulatory, legislative or other consumer information, which indicates a quantity of alcohol denatured (litres absolute alcohol and liters) needed to produce one unit of the item in question or perform other activities referred to in the application (for example, specific equipment maintenance need denatured alcohol);
25.3. with the signature of the responsible area plan approved copy that contains the hospital tank for the storage of alcohol denatured, their volume (m3) and number, if scheduled in the plan at the store over 1000 litres of denatured alcohol;
25.4. the user previously issued permit, if the permit is issued to the user, unless the user has previously granted permission, submitted in accordance with the provisions of paragraph 31. 26. in order to receive the permission of the user or re-registered, the approved economic operator may submit copies of documents or copies (the originals are presented). 27. The State revenue service examine the documents submitted and the merchant within 10 working days, issue the user's permission or decide on the refusal to issue a user's licence. The authorisation shall specify the following user information: user name, 27.1. legal address and fiscal code;
27.2. the site address where the denatured alcohol will be stored and used;
27.3. denatured alcohol use;
27.4. the denaturing of alcohol substances in accordance with the provisions of annex 1, or Commission Regulation (EC) no 3199/93;
27.5. get denatured alcohol allowed quantity (litres and litres of absolute alcohol) but not more than one year consumed quantity;
17.1. denatured alcohol tracking table (annex 4);
17.2. user permissions on the date of entry into force;
17.3. The State revenue service officers signature and transcript. 28. If not submitted specific legislation that all 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, additional information, informing the applicant. 29. the user fills in the denatured alcohol table records, receive a denatured alcohol. The total quantity of alcohol denatured received must not exceed 27.5. This provision States the quantity of alcohol denatured. 30. If a decision on refusal to grant user permissions, the application for authorization and the documents to be submitted. 31. If the user got the rule laid down in paragraph 17.1. quantity of alcohol, denatured user permission below is not valid and within 10 working days after the last date of delivery shall be submitted to the State revenue service. 32. The user who added the denatured alcohol of petroleum products, the State revenue service issued the user's permission, if the user has a special permit (license) for the operation of the warehouse keeper to define the kind of transaction: the mixing of oil products. 33. User permission, shall enter into force on the date of the award. User permission is issued free of charge, and it has a valid permit in denatured alcohol. 34. If the user application or the information in the documents is changed, the user about five working days written notice to the State revenue service and 10 working days after the receipt of the information in question be made necessary modifications in user permissions. 35. The State revenue service does not issue permission in the following cases: 21.8. user submissions or documents attached to provide false or incomplete information;
35.2. the operator during the year before the application is withdrawn by the user permission for these offences;
35.3. the merchant officer has not paid the fine, imposed for this rule with denatured alcohol or any other movement related to infringements of the law;
35.4. the operator has tax arrears, except where the tax payment is deferred and tax obligations are met;
22.1. the merchant is the executive body of persons or three years prior to the application have been it's executive body, who has avoided a tax or duty evasion. 36. The State revenue service is entitled to revoke the user's permission in the following cases: 36.1. user submissions or documents attached to provide incomplete information;
36.2. the user has not submitted within the prescribed time, the rule referred to in paragraph 52 of the report or in the submitted report has provided incomplete or false information;
36.3. disturb public institution officials, in the exercise of their duties under the supervision of the alcohol denatured;
36.4. The State revenue service officials will not allow the possibility of the declared business hours access to denatured alcohol storage or use or documentation;
22.7. the user agent after the call has not come to the State revenue service;
22.7. the user has not paid the fine imposed for the infringement of these rules;
22.8. the user has the tax debt, unless the tax payment is deferred and tax obligations are met;
22.9. the executive body of the user is the person who is, or three years prior to the application have been it's executive body, who has avoided a tax or duty evasion;
22.9. the user has violated other requirements in these regulations. 37. The State revenue service will void the user's permission in the following cases: 37.1. user submissions or documents attached to give false information;
37.2. The State revenue service found that the user is using denatured alcohol for purposes not specified in the permit;
37.3. the user has submitted the application for user permissions. 38. The decision on the withdrawal of the authorisation of the user shall enter into force on the day of its adoption. Three working days after the decision on the withdrawal of the authorisation of the user making the State revenue service sends the decision to the user. The decision shall indicate the user's reasons for the cancellation of the permit. 39. The user is obliged within five working days after the rules referred to in paragraph 38 of receipt of the decision to submit the original licence of the State revenue service. 40. the State revenue service officials may challenge the decision by submitting an application to the Director-General of the State revenue service. The Director-General of the State revenue service's decision may appeal to the Court of law. 41. During the period when the user permission is withdrawn, the transactions with the denatured alcohol (excluding storage) are prohibited. 42. within 10 working days of the cancellation of the user the user out and declares the State revenue service denatured alcohol in balance. 43. the destruction of alcohol denatured, realization, as well as the transfer of the denatured alcohol in place of storage or use by the user's cancellation is permitted only with the permission of the State revenue service. Permit is issued based on the application. The application specifies the following information: user name, 43.1.
43.2. user authorization number;
43.3. the alcohol denatured balance;
43.4. planned activities with denatured alcohol balance;
43.5. denatured alcohol denatured alcohol to the beneficiary, if the balance is scheduled to be moved from the place of storage;
27.1. destruction of the balance of alcohol way, place and time, if denatured alcohol balance planned to destroy;
27.2. the date of submission of the application;

43.8. officers signature, transcript and seal. 44. the application shall be accompanied by documents justifying the planned activities with the denatured alcohol residue (such as the agreement on realization of denatured alcohol or destruction). 45. use denatured alcohol without testing report is prohibited. 46. If the user has received or imported into the territory of the Republic of Latvia denatured alcohol without proper in the Republic of Latvia or another Member State of the European Union issued a test report or a copy of denatured alcohol and the supplier can not obtain a suitable test report or a copy of it, within five working days of the receipt of the alcohol denatured shall submit to the State revenue service, the application of sampling denatured alcohol. This application specifies the storage of alcohol denatured and sampling sites and schedule the time of not less than two working days from the moment of submission of the application. 47. test for denatured alcohol in a sample from a tank having the State revenue service officials authorised the presence. 48. The State revenue service notified the official seal and signature sample packaging. These actions confirm the Act (annex 5). 49. in order to receive a test report, the user submits in the notified body sampling denatured alcohol in the State revenue service officials sealed packaging and this provision in the Act referred to in paragraph 48. Notified body within three working days after receipt of the samples tested in the denatured alcohol sample and a test report is issued to the user, if the State revenue service officials authorised signature on denatured alcohol in sealed sample and is identical to the Act. 50. The test report shall indicate the following: 50.1. user name, legal address and fiscal code;
50.2. the declared quantity of alcohol denatured liters and liters of alcohol absolute;
50.3. the denaturing of alcohol substances and their percentage in the product;
50.4. This provision in the legislation referred to in paragraph 48 of the number;
50.5. the date of issue of the test report;
50.6. officers signature and transcript. 51. the user is entitled to buy denatured alcohol only from those storage holders who received the State Revenue Service Licensing Commission issued a special permit (license) for the operation of the warehouse keeper to define the kind of transaction: denaturing of alcohol, as well as from the person who imported denatured alcohol from other Member States of the European Union, or from the user who received the rule referred to in paragraph 43. 52. the user on each type of denatured alcohol (If alcohol is different in absolute quantity of alcohol or denatured alcohol with a variety of denaturing substances) every month until the pēctaksācij period of the 15th date of the State revenue service submitted a report received during the tax period and used denatured alcohol (annex 6). 53. the user provides the State Revenue Service authorised persons the ability to control the movement of alcohol denatured and related supporting documents and a computerized information storage and denatured alcohol use, as well as production (produced using denatured alcohol) storage and trading venues in the State revenue service declared work. 54. A user who does business with denatured alcohol, denatured alcohol to ensure the storage and use of the sites would be laws about the measurement unity established verified the quantities of alcohol denatured, and metering tank calibration table, if one tank is stored in more than 1000 litres of denatured alcohol. 55. the user provides to the State revenue service declared in denatured alcohol in the storage and use of the sites should be posted in the language of the country of reference for the user name and time in the appropriate site. V. concluding questions 56. Regulations shall enter into force by 1 May 2004. 57. denatured alcohol permits, issued to the date of entry into force of the provisions, re-register to June 1, 2004. Informative reference to European Union directive rules included provisions resulting from Council Directive 92/83/EEC on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages. Prime Minister i. Emsis Finance Minister o. Spurdziņš annex 1: Cabinet of 22 April 2004 the Regulation No 389 Finance Minister o. Spurdziņš annex 2 Cabinet of 22 April 2004 the Regulation No 389 Finance Minister o. Spurdziņš annex 3 Cabinet of 22 April 2004 the Regulation No 389 Finance Minister o. Spurdziņš annex 4 Cabinet of 22 April 2004 the Regulation No 389 Finance Minister o. Spurdziņš annex 5 Cabinet of 22 April 2004 the Regulation No 389 Finance Minister o. Spurdziņš, annex 6. The Cabinet of 22 April 2004 the Regulation No 389 Finance Minister o. Spurdziņš