Cabinet of Ministers Regulations No. 356 in Riga 2004 20 April (pr. No 23, § 51) order in which repayment of the excise duty on excise goods which are exported from the Republic of Latvia to the other Member States of the European Union Issued in accordance with the law "on the excise tax article 26 fifth 1. determines the order in which the refunded excise duty on excise goods which are exported from the Republic of Latvia to the other Member States of the European Union (hereinafter referred to as Member States).
2. The merchant prior to the export of excisable goods shall submit to the State revenue service territorial institution (after its legal address) written submissions in accordance with the law on excise duty "(hereinafter referred to as the Act). The application shall indicate the following: 2.1 the applicant (name, address, postal code and tax code);
2.2. excise goods (type, quantity, the amount of excise duty);
2.3. tax payee (name, address, State, tax payer registration code and other information on its identification);
2.4. the tax administration of the Member State concerned (name, address, State, phone, fax and other messages about it known);
2.5. vehicle excise duty with moves to another Member State;
2.6. transfer routes and time;
2.7. the details of the excise marks, if the excise goods are marked with excise duty stamps: 2.7.1. tobacco products (cigarettes) — name of the cigarettes, the excise tax stamps series, maximum retail price and number of cigarettes in a Pack;
2.7.2. alcoholic beverages — mark series and interval;
2.8. a credit institution (name, code) and the account number to which the funds will be repaid.
3. the application shall be accompanied by the following documents: 3.1. excise tax payment with a copy of the identity document;
3.2. a copy of the customs declaration in the case of such products subject to excise duty in the Republic of Latvia imported from a foreign State which is not a Member State;
3.3. the Commission's September 11, 1992, in Regulation No 2719/92 concerning administrative accompanying document for the movement under duty-suspension arrangements of products subject to excise duty, or a Commission of 17 December 1992, in Regulation No 3649/92 on the simplified accompanying document for the intra-Community movement of products subject to excise duty that are released for consumption in the Member State of dispatch (hereinafter Regulation No 3649/92), a copy of the said document, when products subject to excise duty in the Republic of Latvia imported from another Member State;
3.4. the copy of the accompanying document, if the excise goods leave the tax warehouse;
3.5. This provision 3.2, 3.3, or 3.4. copy of the document referred to in the documents accompanying the goods and copies, if the excise goods received from a supplier that is not even paid excise duty on the goods.
4. By submitting this provision of the document referred to in paragraph 3 shall be subject to the presentation of a copy of the original document or copy must be notarized.
5. If the excise goods are marked with excise duty stamps application adds these excise stamps according to the procedures laid down in the laws.
6. The operator may export excise goods after the State revenue service made a decision about the application received approval. The State revenue service has the right to inspect the goods prior to their export of excise and the approval of the application. The State revenue service informed of their decision within two working days after receipt of the application.
7. The State revenue service does not approve an application if it contains incomplete information, it is not added to the rule referred to in paragraph 3 of the documents or the provision referred to in paragraph 5 of the excise duty stamps or does not provide sufficient evidence that the excise duty is paid in excise tax.
8. Move the excise goods to another Member State, the operator used in Regulation No 3649/92 that the document, as well as adhere to the statutory procedures for the movement of excise goods and movement of these documents.
9. Move the excise goods to another Member State, he followed in the Member State concerned of the specific excise duty and excise duty.
10. The State revenue service territorial authority shall take a decision on the repayment of excise duty operator within 15 days from the date of addition of these rules 2 and 3 of the documents referred to in paragraph submitted by the law article 26, third paragraph 3 and paragraph 4 of the mentioned documents. If the trader who demands repayment of excise duty is a tax, duty or other national minimum payment amount to be repaid, the debt is first redirected this to cover the debt.
11. the Refundable tax in accordance with the operator's application can target a different taxes, levies or compulsory payment.
12. the excise duty to the trader shall not be refunded if, at the time excise duty from the Republic of Latvia to the other Member States, a trader does not meet the conditions referred to in article 26 of the law on the third part of these rules.
13. Rule 7 and 10 above the State revenue service's decision may be challenged and appealed in accordance with the law on taxes and duties ".
Informative reference to European Union directive rules included provisions deriving from Council of 25 February 1992 Directive 92/12/EEC on the General arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.
Prime Minister i. Emsis Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 1 May 2004.