The Order In Which Certain Petroleum Products Are Subject To Reduced Rates Of Excise Duty Or Exemptions From Excise Duty

Original Language Title: Kārtība, kādā atsevišķiem naftas produktiem piemēro samazinātu akcīzes nodokļa likmi vai atbrīvojumu no akcīzes nodokļa

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://www.vestnesis.lv/ta/id/88044

 
Cabinet of Ministers Regulations No. 359 in 2004 Riga 20 April (pr. No 23 54) the order in which the individual oil products apply reduced rates of excise duty or exemptions from excise duty, in accordance with the Issued law "on excise duty" article 18, first subparagraph, and article 28 the fifth part i. General questions 1. determines: 1.1. procedures of the excise duty (hereinafter tax) exempts oil products delivered and used according to the law on excise duty "(hereinafter called the Act) article 18, first paragraph; 1.2 the order in which the separate oil highlights (highlights), to apply the law the second part of article 14 or article 18, third subparagraph; 1.3. the selected (highlighted) the movement of petroleum products.
2. in accordance with these rules highlights (highlights) of the Act 14. in the second subparagraph of article and article 18 referred to in the third subparagraph of petroleum products. 3. Article 14 of the law, the second subparagraph shall apply where diesel fuel, kerosene or fuel oil, which the kolometrisk index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST, or the substitute products of petroleum products and components are highlighted (marked) in accordance with these rules and have them delivered under this provision the requirements contained in chapter IV.  4. Diesel fuel, kerosene or fuel oil, which the kolometrisk index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST, or the substitute products of petroleum products and components exempt from tax if they are labelled (marked) in accordance with these rules and have them delivered and used law article 18, first subparagraph 2., 3., 4. and 5. the above objectives. If diesel fuel, kerosene or fuel oil, which the kolometrisk index is less than 2.0 and kinematic viscosity at 50 ° C is less than 25 CST, or the substitute products of petroleum products and components used in accordance with the law, article 18, first paragraph, point 2 and 3 international voyages (transport), as well as Jet fuel use Act, article 18, paragraph 2, first subparagraph of the stated purpose, that of petroleum products may not be highlighted (marked) in accordance with these rules. 5. Petroleum products supply and uses the law article 18, first paragraph, referred to in paragraph 1, be exempt from tax if they are delivered according to this provision the requirements of chapter V, even if they are not highlighted (marked) in accordance with these rules. 6. Law article 18, first paragraph, points 2 and 3 shall apply if the mentioned cases the petroleum products supplied under this provision the requirements contained in chapter VI. 7. Article 18 of the law, first paragraph, point 4 shall apply where the supply of oil products, according to this provision the requirements contained in chapter IV.  8. Article 18 of the law, first paragraph, point 5 shall apply where the supply of oil products, according to Chapter VII of these rules. 9. a Person who uses these rules to those of oil products that apply to reduce the tax rate or exemption from taxes (hereinafter user) for infringements is responsible in accordance with the law. 10. These provisions these petroleum products delivered to the address, indicated in accordance with these rules, as well as the issued certificate into the certificate in these containers (if any specified) if these rules otherwise.
11. a Person who supplies these provisions these oil products that apply to reduce the tax rate or exemption from taxes (hereinafter supplier), submitted legislation in certain reports.  12. the supplier statement Bill of lading-Bill of oil products (gasoline) or European Union Regulation No 3649/92, or no 2719/92 of the said document. Goods receipt-invoice oil (fuel) in addition to those laid down in the laws and properties: 12.1 if the oil supply, on the basis of a certificate issued in accordance with these provisions, the user you referred to those rules in the supply of oil, the type of certificate issued, the date of issue and number; 12.2. If the oil products supply Act article 18, first paragraph, point 2 and 3, referred to in-plane or other vehicle air services (hereinafter referred to as the aircraft) or vessel or other floating devices (hereinafter referred to as the Board) the registration number and place of registration or this rule 72, paragraph station, specially installed directly the supply ship; 12.3. or delivered petroleum products are highlighted (marked); 12.4. the use of petroleum products.
13. the supplier in addition to regulations prescribed accounting: 13.1 if oil supplies on the basis of a certificate issued in accordance with these provisions, the user you referred to those rules in the supply of oil, the type of certificate issued, the date of issue and number; 13.2. If the oil products supply Act article 18, first paragraph, point 2 and 3 of those goals, the aircraft or vessel registration number and place of registration or this rule 72, paragraph gas stations, which is especially installed directly the supply ship; 13.3. or petroleum products are highlighted (marked); 13.4. the objectives of the use of petroleum products.
II. Oil product marking (marking) 14. Petroleum products highlight (highlight) is allowed to excise only Excise warehouse and warehouse holder (hereinafter referred to as the storekeeper), which permitted oil tagging (labelling).
15. The storekeeper shall, not later than two working days before the oil product markup (tagging) in writing to the State revenue service about tagging (labelling) time. 16. Oil product marking (marking) in the Republic of Latvia pursuant to these provisions and ensure responsible storekeeper. 17. Oil highlights (highlights) with equipment (devices) that meet the fire resistance, environmental, operational and technical requirements of the rules. 18. oil products shall be considered to be highlighted (marked), if 1000 litres of oil is added to one of the provisions referred to in point 19 red colours and the rules referred to in paragraph 20 of the chemical substance in the relevant quantities (any of the provisions of paragraph 19 of these substances can be used in conjunction with this provision, paragraph 20). 19. the red colouring matter using one of the following: 19.1 N-ethyl-1-(4-fenilazofenilaz)-2-amino-naftil at least 5.0 grams; 19.2. N-ethylhexyl-1-(tolilazotolilaz)-2-amino-naftil at least 6.5 grams; 19.3. N-tridecil-1-(tolilazotolilaz)-2-amino-naftil at least 7.4 grams.

20. the use of chemicals N-ethyl-N-2-(1-izobutoksietoks)-4-amine etilazobenzol (solvent Yellow 124) – at least 6 grams but not more than 9 grams. 21. Rules 19 and 20 in the acquisition of these substances provides a storekeeper. 22. The marked (highlighted) petroleum products stored in particular those provided for in a separate tank that is "highlighted (marked) petroleum products" and which is informed in writing of the State revenue service. Prohibited in that tank to keep the other petroleum products. Container storage selected (highlighted) petroleum products be equipped with verified or calibrate the meter, which provides the relevant tank storage highlighted (marked) summary of petroleum products and non-revocable. 23. The storekeeper shall provide to the State revenue service or other State inspection bodies authorised officials may have free access to the containers in which to store the selected (highlighted) petroleum products. 24. before the selected (highlighted) petroleum products users excise warehousekeeper receives the document (or its translation into the language of the country where the document was issued in another Member State of the European Union) issued by accredited and the newspaper "Latvian journal" published a conformity assessment body or included in the list of the European Commission, the Member States of the European Union and in which the competent institution is a message (the information), which certifies that the petroleum products comply with paragraph 18 of these rules requirements (hereinafter certificate). 25. for this provision the proof referred to in paragraph 24 of document , the storekeeper of the tank, which is stored in the selected (highlighted) petroleum products takes the selected (highlighted) oil products (at least one litre), sealed at the sample package and submit it to the accredited and the newspaper "Latvian journal" published in a conformity assessment body or a list of the European Commission in the Member State of the European Union, to determine the competent institution, or petroleum products comply with this provision in paragraph 18. 26. The storekeeper, technically equipping the tank according to the rules in paragraph 22 above requirements, ensure that the sampling, as well as the time when the selected (highlighted) in the supply of oil products to the users container storage selected (highlighted) petroleum products, is filled with other petroleum products (or other substances). If the tank is filled with oil (or other substances), the previously issued those rules in the proof referred to in paragraph 24 of document void and the holder of the warehouse need to get a new certificate to the relevant oil products can be delivered to users. Before the tank is filled with new oil (or other substances), the storekeeper not later than two working days prior to the transaction shall inform in writing the State revenue service. 27. in order to control this rule 26, paragraph requirements, the storekeeper shall be sealed at the tank, which stores the selected (highlighted) of oil, the equipment and the meter (also after the end of the sample collection). The storekeeper of the sampling procedure and the tank seal with the State revenue service. The State revenue service is entitled to determine that the oil sample taken, sealed at the sample packages and containers sealed at State revenue service employee's presence. Before the tank is filled with new oil (or other substances), the State revenue service, the employee is entitled to check the counter (which provide the relevant tank storage highlighted (marked) summary of petroleum products and records not subject to cancellation) shows the relevancy of the Excise warehouse exported to the selected (highlighted) oil quantity in accordance with the provisions of paragraph 29 listed a storekeeper, as well as to check the actual selected (highlighted) of the quantity of oil products in compliance with the accounting documents specified. 28. the holder of the warehouse receipt document, or a copy of it (indicating the original) by the State revenue service. 29. The storekeeper shall according to the regulations lists the selected (highlighted) oil products and transactions with them. 30. The storekeeper prescribed regulations review of oil (fuel) movement also gives details of previous month selected (highlighted) oil products and delivered to users for the selected (highlighted) petroleum products. 
III. The importation of petroleum products in the Republic of Latvia, the reduced tax rate or exemption from taxation 31. Import (import) petroleum products from foreign countries in the Republic of Latvia, which is not a Member State of the European Union to apply a law article 14, second paragraph, and article 18 of the law, the first paragraph (except for article 18, first paragraph, point 2 and 3, if the supply of petroleum products in accordance with customs procedures) is permitted on condition that they move to a tax warehouse, which allowed to make transactions with petroleum products. 
32. This provision mentioned in paragraph 31, the selected (highlighted) petroleum products subject to this provision 22, 23, 24, 25, 26, 27, 28, 29 and 30.  33. Imported petroleum products (also marked (highlighted) petroleum products) in the Republic of Latvia of the other Member States of the European Union allowed in article 7 of the Act that taxable person, if oil products concerned shall pay the tax or tax exemption is applied in accordance with the law and these rules. 34. The introduction into the regulations mentioned in paragraph 33 highlighted (marked) petroleum products in the Republic of Latvia is allowed if the relevant supporting documents. 
35. This provision referred to in paragraph 33 of the selected (highlighted) petroleum products subject to these regulations, paragraph 22. The State revenue service or other national authorities to control officials shall ensure free access to containers in which to store the selected (highlighted) petroleum products. 36. The tank that stores the rules referred to in paragraph 33 highlighted (marked) of oil, the 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 is filled with new oil (or other substances), the State revenue service, the employee is entitled to check the counter (which provide the relevant tank storage highlighted (marked) summary of petroleum products and records not subject to cancellation) shows compliance with the removal from storage of selected (highlighted) oil quantity listed under these regulations, as well as examine the actual selected (highlighted) of the quantity of oil products in compliance with the accounting documents specified.
IV. Petroleum products used for heating fuel 37. to selected (highlighted) petroleum products could use the law of article 14 or in the second paragraph of article 18, paragraph 4 of the first paragraph in the stated purpose, the user receives a certificate for the right to purchase oil products (hereinafter referred to as the fuel cognition). 38. Fuel statement for a year by the State revenue service. 39. to receive the fuel Bill, the user submits an application in the State revenue service stating: 24.3. details of the user (an individual's first name, last name, social security number, home address, and postal code or the other persons name, address, postal code, fiscal code and the State revenue service in which the person has registered as a taxable person); 24.4. the address of the place in which the combustion plant, electricity production facilities or combined equipment which generates electricity and heat, other stationary equipment or device in which oil products used as fuel (incineration plants), as well as tanks storing petroleum products (also marked (highlighted) petroleum products) and which is connected with the incineration plants; 39.3. the laws or regulations of the relevant number of tanks and receptacles of each volume (m3), which stores oil products (also marked (highlighted) petroleum products) and is connected to the appropriate incineration plant; 24.5. If fuel consumption exceeding 7000 litres a year – the meter (which gives the used oil (fuel) consumption summary and not subject to cancellation accounts) number and shows the date of the application; 24.5. the list of documents attached; 24.6. the filing date of the application; 24.7. user or the signature of the person responsible and transcript.
40. the user of oil (also marked (highlighted) petroleum products) (hereinafter referred to as fuel) only fuel stored in the places listed in the certificate and in tanks. 41. the application shall be accompanied by the following documents:

41.1. the combustion plants technical passport copy with indication of equipment capacity; 41.2. If the user is not a natural person, the following information on the fuels used and the maximum consumption in the incineration plant: 41.2.1. combustion type and number; 41.2.2. the maximum capacity of the incineration plant (MW); 41.2.3. the maximum operating time (st) in the reporting period; 41.2.4. production of energy (MWh) in the reporting period; 41.2.5. fuel type; 41.2.6. fuel gross calorific value (kWh/l); 41.2.7. the efficiency of the equipment, in accordance with the corresponding combustion plants technical passport data; 41.2.8. maximum fuel quantity (litres) consumption, in accordance with the corresponding combustion plants technical passport data; 41.2.9. prior period the quantity of fuel consumed (liters); 41.2.10. capacity utilization factor; 41.3. If the user is a natural person, the required fuel type and quantity calculations carried out using that rule 43, paragraph methods and 25.5. and 25.8. the documents referred to in the selected messages; 25.7. If the user is not a natural person – given combustion in a specified period of time (for example, month, year) fuel to be used in the calculation of the total quantity (litres) carried out using this rule 41.1, 41.2, as well. and/or 25.8 25.8. indicated in the documents referred to in the news; 25.8. If selected (highlighted) oil products intended for use in the abstraction of heat heating, documents certifying ownership right to the building, with reference to the buildings heated floor area (m2) or by external dimensions volume (m3), or heating project that contains the heat consumption; 25.8. If selected (highlighted) oil products intended for use in the abstraction of heat energy production (processing) technology in the process, the documents that certify the right to possession of the place in which the production process, as well as information on the volume of production and energy content and information about the production of electricity and heat; 25.9. when consumed fuel quantity exceeds 7000 litres a year – documents which certify that the incineration plant is equipped with a calibrated meter verified or that provide usable fuel consumption summary and not be cancelled; 41.8. document confirming this rule 39.3. the vessels referred to in point.
42. By submitting the application for receiving fuel or for renewal of the certificate and the documents annexed thereto, a user presented identity documents.
43. the need for heating fuel quantity of natural persons is calculated using one of the following methods: 43.1. first method: calculated fuel quantity 43.1.1. heating B1 using the following formula: 44. Fuel certified statement shall be issued by each of these rules 24.4. referred address. Fuel statement indicates: 44.1. details of the user (an individual's first name, last name, social security number, home address, and postal code or the other persons name, address, postal code, tax payer registration code); 44.2. the address of the location of the combustion plant, electricity production equipment or combined equipment that generates electricity and heat, other stationary equipment or device where the oil will be used as a fuel; 44.3. the number of tanks and tank capacity (m3), in which fuel and which is connected with the incineration plants; 27.6. fuel name (type), the commodity code in accordance with the combined nomenclature, and the total quantity (litres) (indicated in figures and words), calculated in accordance with the provisions of section 41.3. or 25.7. and which allowed to supply as fuel, but not more than one year consumed quantity; 27.7. fuel quantity (litres) (indicated in figures and words), which is allowed to supply the user with the same delivery time; 27.7. the carrying of petroleum products table (annex); 27.8. the purpose of the use of fuel-used as fuel for heat abstraction heating or heat energy production production (processing) technological process (article 14, second paragraph) or used for the production of electricity or for combined plants generating electricity and thermal energy (article 18, first paragraph, point 4); 27.8. the remaining fuel quantity (specific date), which is allowed to supply the fuel that the renewal of the certificate (in figures and words) (indicate, if fuel cognition re-registered);
27.9. the meter (if demand exceeds 7000 litres); 44.10. fuel date of issue of the certificate; 44.11. fuel statement validity; 44.12. fuel cognition renewal date (date) (indicate if a certificate re-registered); 44.13. State revenue service officers signature and transcript.
45. Rule 27.7. petroleum products referred to in point tracking table completed by the supplier.  46. If changing fuel properties specified in the certificate, within 10 working days after the onset of conditions of the renewal application, user submitted, original and fuel tariff documents proving the changes. Re-registration application shall state the following particulars: 46.1. fuel statement series and number; 46.2. the persons name, surname and personal code or the name of other persons and the tax payer registration code; 46.3. the changes in the fuel specified in the certificate properties, and the documents accompanying the application for the certificate of fuel or renewal, or fossil fuels during the period of validity of the certificate on the documents; 46.4. the list of documents attached; 46.5. the date of submission of the application; 46.6. the user or the person in charge signature and transcript.
47. Where a change in the information specified in the application for the certificate of fuel or the documents attached to it, the user within 10 working days after the onset of conditions that inform the State revenue service and submit changes to a copy of the identity document. 48. To receive the fuel Bill, the user submits that rule application referred to in paragraph 39, above fuel issued a statement and information about the meter indication and fuel residue in the tank. If the user is not a natural person, in addition to those provisions 41.2. the information referred to in the subparagraph. If the changed conditions referred to previously issued fuel to receive the certificate in the application or submitted documents, add documents, confirming the new conditions. 49. The State revenue service is entitled to refuse, revoke or not re fuel Bill, if a user submission: 30.5. has indicated all these rules. 39 or 46. the information referred to in paragraph 1, or has not submitted all 41. or 46. documents listed; 30.6. the user of the application or the documents attached to it has provided false statements or accompanying documents are forged; 30.6. the user is not subject to the rule referred to in paragraph 47; 49. user within three years before the application is broken the law, the regulations on the procedure for the circulation of the oil or the requirements set out in these rules; 30.8. the user interfere with the inspection referred to in these provisions; 30.8. the fuel quantity exceeds the quantity specified in the certificate of fuel.
50. The State revenue service regulations established shall examine the documents presented and within 10 working days of its receipt shall be issued or re-registered at the fuel Bill, or adopt a reasoned decision to refuse the issue or renewal.  51. The decision not to issue a re not fuel or withdraw the certificate shall be made in writing, stating the issue, renewal or revocation reasons and sent to the applicant within 10 working days after the decision. 52. Fuel statement deposited with the user, and presented on the national control authorities. 53. If the fuel quantity exceeds 7000 litres of fuel per year, the user registers the fuel log. Fuel log Specifies the following information: the quantity of fuel received 53.1. (indicate the purchase date, and the Bill of lading-Bill of petroleum products, or the European Union Regulation No 3649/92, or no 2719/92 that the document number); 53.2. meter per day-if the fuel quantity exceeds 20000 litres a year; 53.3. fuel consumption per day, if the fuel quantity exceeds 20000 litres a year; 53.4. total fuel consumption fuel during the period of validity of the certificate.
V. petroleum products supply and use for purposes other than as motor fuel or heating fuel 54. In order to apply the law in article 18, first paragraph, point 1, the proposed tax exemption on petroleum products, which conform to the European Union of Directive 2003/96/EC article 20 referred to in the first paragraph of the codes of the combined nomenclature and used for purposes other than as motor fuel or heating fuel, is required to receive a certificate for the use of oil products for other purposes (hereinafter referred to as a certificate for the use of oil products for other purposes). 

55. Petroleum products used for purposes other than as motor fuel or heating fuel, are the petroleum products used for the production of raw materials (processing) technology in the process of adding (embedding) other goods or products (excluding petroleum products), or bulk petroleum products is varnishes and paint solvents, surface degreasing, washing URu.tml. features and not intended for the internal combustion engine with spark ignition and combustion engine with compression-ignition operation. If oil production (processing) technology process in accordance with the law, used as heating fuel, petroleum products are not treated as such, which are used for other purposes.  56. Information oil use for other purposes is not required for those petroleum products referred to in paragraph 54 of these regulations and which are delivered and used for purposes other than as motor fuel or heating fuel, and oil packaging not exceeding 10 litres, and according to the technical regulations or standards are put up in sealed packages, prepared for sale and not for an internal combustion engine with spark ignition and combustion engine with compression-ignition operation.  57. A certificate for the use of petroleum products for other purposes for a year by the State revenue service.  58. in order to receive a certificate for the use of oil products for other purposes, the user submits an application in the State revenue service stating: 58.1. user name, address and postal code; 58.2. taxpayer registration number; 58.3. the type of oil, the commodity code in accordance with the combined nomenclature and quantity (each way); 58.4. uses of petroleum products; 58.5. its site address, which is produced (recast) the products in question and which is in the tank for the storage of petroleum products, petroleum products, if used for other goods (excluding petroleum products); 58.6. the storage of petroleum products (sales) site address, where petroleum products are not used in the production of other goods; 58.7. list of attached documents in accordance with the provisions of paragraph 59, where petroleum products are used in other products (excluding petroleum products); 58.8. the date of submission of the application; 58.9. user or its officers signature and transcript.
59. the application shall be accompanied by the following: 59.1. technical documentation, regulating the technological progress, as well as the amount of petroleum products, which, according to the dossier is required to produce one unit of the finished product; 59.2. details of the products and the quantities that will be used for the production of oil products; 59.3. total oil quantity calculation for a fixed period (such as month, year) in accordance with the provisions of section 59.1 and 59.2.;. 59.4. production and petroleum product storage usage rights supporting documents; 59.5. territory and space plan; 59.6. previously issued a certificate for the use of oil products for other purposes, if you submit an application to get a certificate for the use of oil products for other purposes.
60. A certificate for the use of oil products for other purposes shall be issued for each type of oil. Certificate in petroleum products for use for other purposes: 60.1. the user's name, address and fiscal code; 60.2. types of petroleum products, the commodity code in accordance with the combined nomenclature and on the common quantity (litres); 60.3. oil product inventory table (annex); 60.4. cognitive oil use for other purposes, the date of issue; 60.5. cognitive oil use for other purposes the expiry date; 60.6. State revenue service officials responsible for signing the statement of oil products for use for other purposes.
61. the provisions specified in paragraph 60.3. oil fill out timesheets supplier.
62. If changing the properties specified in the statement for the use of oil products for other purposes, within 10 working days after the onset of conditions of the renewal application, user submitted, a cognitive use of petroleum products for other purposes and the original documents proving the changes. Reregistration application specifying: 62.1. cognitive use of petroleum products for other series and number; 62.2. user name and registration code of the taxpayer; 38.7. changes in oil use the certificate for any other purpose specified properties and documents accompanying the application for cognitive oil use for other purposes, or for the renewal of the certificate for the use of oil products for other purposes during the period of validity of the documents attached; 38.8. list of attached documents; 62.5. the date of submission of the application; 38.9. user or the signature of the person responsible and transcript.
63. Where a change in the information provided in the application for the certificate for the use of oil products for other purposes or in the documents annexed thereto, within 10 working days after the onset of conditions that inform the State revenue service and submit changes to a copy of the identity document. 64. upon submission of a cognitive use of petroleum products for other purposes or for renewal and any accompanying documents, the user displays the identity documents. 65. A cognitive use of petroleum products for other purposes during the term of validity of the user in accordance with the law by not paying tax, may be imported or purchased (get) petroleum products only in oil use the certificate for any other purpose specified. 66. The State revenue service is entitled to refuse, revoke or not reregister a certificate for the use of oil products for other purposes if: 66.1. application is specified by the user in all 58 of these regulations or paragraph 62. news or has not submitted all 59. these provisions or paragraph 62 referred to in documents; 66.2. the user or application has provided the documents false statements or accompanying documents are forged; 66.3. the user is not subject to the rule in paragraph 63; 66.4. user within three years before the application is broken the law, the regulations on the procedure for the circulation of the oil or the requirements set out in these rules; 41.3. user interfere with the inspection referred to in these provisions; 66.6. received exceeds the amount of petroleum products in the oil use the certificate for any other purpose specified.
67. The State revenue service regulations established shall examine the documents presented and within 10 working days after the receipt of a certificate issued by or re-register oil use for other purposes, or adopt a reasoned decision to refuse the issue or renewal. 68. The decision not to issue, or Cancel to not reregister a certificate for the use of oil products for other purposes be in writing, stating the issue, renewal or revocation reasons and sent to the applicant within 10 working days after the decision. 69. Certified for use oil for other purposes kept by the user, and shall be presented at the request of the controlling authorities.
Vi. Oil products delivered to and used on ships and aircraft 70. oil products (article 18 of the law also provided for in the third subparagraph shall be highlighted (marked) oil) for use in the law article 18, first paragraph, point 2 and 3 the objectives referred to in exempt when used in ships and aircraft, which are used not for private relaxation and entertainment, but for commercial purposes or for other purposes (for example , international passenger or goods transport, the operation of the rescue services, the provision of fisheries).
71. To receive petroleum products (article 18 of the law also provided for in the third subparagraph shall be highlighted (marked) petroleum products) and use them in the law article 18, first paragraph, point 2 and 3, referred to in the oil product user (recipient) shall provide to the supplier (72. those provisions also in the case referred to in paragraph) written confirmation that the purchase of petroleum products will be used on ships and aircraft only law article 18, first subparagraph, in point 2 or 3 specific purpose. Written proof is presented about them petroleum products used on ships and aircraft, which are engaged in international voyages (transport). 72. Oil supply ships and banned aircraft from service stations, except petroleum products supply ships from service stations, which are particularly fitted directly for the supply ship.  73. A gas station that is specially built ship and directly supplied petroleum products under article 18, first paragraph, point 3, for the purpose of petroleum products listed in the records indicates: 73.1. received and the quantity of petroleum products supplied; 73.2. vessel registration number and place of registration; 73.3. or petroleum products are highlighted (marked); 45.6. the use of petroleum products; 73.5. petroleum products (sales).

74. the merchant who supplied oil for vessels from service stations, which is especially installed for the supply of vessels, in addition to the stipulated regulations for reporting oil (fuel) movement in the State revenue service submitted also information for previous month (realized) supplied petroleum products under article 18, first paragraph, point 3 of this objective. Information: 74.1. received and the quantity of petroleum products supplied; 74.2. vessel registration number and place of registration; 46.2. or petroleum products are highlighted (marked); 74.4. oil use.
VII. Petroleum products supply and uses the chemical processing of Coke 75. to petroleum products (article 18 of the law also provided for in the third subparagraph shall be highlighted (marked) petroleum products) could use the law of article 18, paragraph 5, first subparagraph, of the stated purpose, chemical processing, adding coke used as fuel, the user receives the certificate of authorisation to purchase petroleum products (hereinafter referred to as the certificate for petroleum products for use in the chemical processing of coke). 
76. A certificate for the use of petroleum products the chemical processing of Coke for a year by the State revenue service. 77. in order to receive a certificate for the use of the oil coke chemical processing, the user submits an application in the State revenue service stating: 77.1. persons name, address, postal code, fiscal code and the State revenue service, in which the person has registered as a taxable person; 77.2. its site address where the chemical treatment process in which petroleum products are added to the coke used as fuel, and where the laws of the respective tanks storing petroleum products and which is connected with the technological equipment that provides chemical treatment process of adding coke of petroleum products; 77.3. laws and regulations according to the number of tanks and receptacles of each volume (m3), which stores oil products and which is connected to the appropriate technological equipment that provides chemical treatment process of adding coke of petroleum products; 77.4. oil and commodity code in accordance with the combined nomenclature; 77.5. list of documents attached; 77.6. the date on which the application was lodged; 77.7. user or the signature of the person responsible and transcript.
78. the user of oil (also marked (highlighted) petroleum products) stored only in places and containers that are specified in the certificate of petroleum products for use in the chemical processing of Coke. The tank is equipped with a calibrated meter verification or supporting the consumption of petroleum products and the amount not subject to cancellation.
79. the application shall be accompanied by the following documents: 79.1. the technological equipment technical passport copy, which provides chemical treatment process of adding coke of petroleum products; 79.2. information about the technical equipment, which provides chemical treatment process for oil products to Coke: 79.2.1. equipment type; 79.2.2. the power of the equipment; 79.2.3. the maximum operating time (st) in the reporting period; 79.2.4. prior period depleted oil quantity (litres); 79.3. chemical processing technology, including the description of the details of the required quantity of oil products per unit of production; 49.3. total oil quantity (litres) calculation for a fixed period (such as month, year), but not more than a year consumed quantity; 49.4. the documents which certify the right to possession of the place where the chemical treatment process in which petroleum products are added to the coke used as fuel; 79.6. documents proving that 77.3. containers referred to in volume. 
80. the Statement for use in oil coking chemical treatment: 80.1. the user's name, address and fiscal code; 80.2. the address of the place where the chemical treatment process in which petroleum products are added to the coke used as fuel, and where the laws of the respective tanks storing petroleum products and which is connected with the technological equipment that provides chemical treatment process of adding coke of petroleum products; 49.9. its tank capacity (m3), in which the storage of petroleum products and that is connected to the appropriate technological equipment that provides chemical treatment process of adding coke of petroleum products; 80.4. types of petroleum products, the commodity code in accordance with the combined nomenclature, and the total quantity (litres) (indicated in figures and words) under this rule 49.3. that allows to point to deliver, but not more than a year consumed quantity; 80.5. oil quantity (litres) (indicated in figures and words), which is allowed to supply the user with the same delivery time; 50.1. oil product inventory table (annex); 80.7. cognitive petroleum products for use in the chemical processing of Coke to the date of issue; 80.8. cognitive petroleum products for use in the chemical processing of Coke validity period; 80.9. State revenue service officers signature and transcript.
81. If changing the properties specified in the statement for the use of oil in coking chemical processing, within 10 working days after the onset of conditions of the renewal application, user submitted, cognitive petroleum products for use in the chemical processing of coke and original documents proving the changes. Reregistration application specifying: 81.1. cognitive petroleum products for use in the chemical processing of Coke series and number; 81.2. user name and registration code of the taxpayer; 81.3. changes in oil product certificate for use in the chemical processing of coke in the properties and documents accompanying the application for certificate of petroleum products for use in the chemical processing of coke or renewal, or during the period of validity of the certificate on the documents; 81.4. list of attached documents; 81.5. the date on which the application was lodged; 81.6. user or the signature of the person responsible and transcript.
82. A change in the information in the certificate application for the use of petroleum products in the chemical processing of coke or the documents attached to it, the user within 10 working days after the onset of conditions that inform the State revenue service and submit changes to a copy of the identity document. 83. To receive a certificate for the use of the oil coke chemical processing, the user submits that in paragraph 77 of the applications, the previously issued a certificate for the use of the oil coke chemical processing, information about verified or calibrated meter and oil residue in the tank, as well as this rule 79.2. information referred to in the subparagraph. If the changed conditions of the previously issued certificate of petroleum products for use in the chemical processing of Coke for the application or submitted documents, add documents, confirming the new conditions. 84. By submitting the application to the cognition of petroleum products for use in the chemical processing of coke or renewal and the documents annexed thereto, a user presented identity documents.
85. The State revenue service is entitled to refuse, revoke or not reregister a certificate for the use of the oil coke chemical process where: 85.1. the user has specified in the application all 77. these provisions or the information referred to in paragraph 83 or has not submitted all 79. these provisions or 83. documents listed; 85.2. user submissions or documents attached to it has provided false statements or accompanying documents are forged; 85.3. user is not subject to the rule referred to in paragraph 82; 85.4. user within three years before the application is broken the law, the regulations on the procedure for the circulation of the oil or the requirements set out in these rules; 85.5. user interfere with the inspection referred to in these provisions; 85.6. received exceeds the amount of petroleum products in the oil use certificate for the chemical processing of Coke the quantity specified.
86. The State revenue service regulations established shall examine the documents presented and within 10 working days after the receipt of a certificate issued by or re-register petroleum products for use in the chemical processing of Coke, or adopt a reasoned decision to refuse the issue or renewal. 87. The decision not to issue or withdraw not reregister a certificate for the use of petroleum products the chemical processing of Coke to be in writing, stating the issue, renewal or revocation reasons and sent to the applicant within 10 working days after the decision. 88. Rule 50.1. petroleum products referred to in point tracking table completed by the supplier.  89. A certificate for the use of the oil coke chemical processing kept by the user, and shall be presented at the request of the controlling authorities.
VIII. Oil product chain additional conditions 90. the supplier is responsible for payment of the tax on petroleum products and the requirements of these regulations relating to the supply of petroleum products.

91. the tax paid shall not be refunded for petroleum products the user purchased before the entry into force of these rules, but used the law in article 14 or in the second paragraph of article 18, first paragraph, the objectives after entry into force of these regulations. 92. The persons who carry out activities (commercial activities) with these rules mentioned oil products (also with the selected (highlighted) petroleum products), are bound by the laws set out rules for the circulation of oil. 93. The selected (highlighted) oil product sales sites for the petroleum products with this provision 18 requirements need a receipt document or a notarized copy. 94. The State revenue service and other State control authorities within their competence shall be entitled to check that the user owned the equipment referred to in these provisions correspond to the user's documents, as well as to check the user's possession of the existing tanks storing petroleum products (also marked (highlighted) petroleum products), and in these regulations, these counters, which provide a useful summary of the consumption of petroleum products and non-revocable. 95. These provisions of the mentioned oil products (also highlighted (marked) petroleum products) (also introduction in Latvia), as well as oil product tagging (labelling) controls the State revenue service. 96. The State revenue service and other State control authorities within the limits of its competence, together with the national police organized motor vehicle check. From the fuel system of motor vehicles (also from the fuel tank) take samples of fuel and check if the vehicle engines on fuel does not use marked (highlighted) petroleum products. Check out the laws. In this case, the selected (highlighted) petroleum products are to be considered as well as petroleum products which do not comply with this provision, paragraph 18 but these oils have found that the substance referred to in paragraph 18. 97. oil product (also highlighted (marked) petroleum products) shall be fixed in accordance with article 22 of the law the fifth part.
IX. concluding issues a certificate of authorization 98. purchase the marked (highlighted) oil products (fuels) issued to the entry into force of the provisions, in force up to the expiry date specified in the certificate. Certificate for the import of oil products (raw materials), the quantity for the lapse by 1 May 2004.
99. the provisions shall enter into force on 1 May 2004.
Informative reference to European Union directive rules included provisions deriving from Council of 27 October 2003 of Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity.
Prime Minister i. Emsis Finance Minister O. Spurdziņš attachment of the Cabinet of Ministers of 20 April 2004 the Regulation No 359 Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 1 May 2004.