Cabinet of Ministers Regulations No. 312 in Riga in 2004 (April 15. 22. § 18) the simplified accompanying document for excise movement and control order issued in accordance with the law "on the excise tax article 26, fourth part i. General questions 1. the European Commission of 17 December 1992 Regulation (EEC) 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 referred to as Commission Regulation No 3649/92), the specific document (hereinafter referred to as the simplified accompanying document), and control procedures as well as other law "on excise duty" (hereinafter referred to as the Act) referred to in article 26 the movement of excisable goods. 2. If the Member State of the European Union (hereinafter referred to as Member States) that the excise goods are exported to the Republic of Latvia, in accordance with the laws of the Member State requirements simplified accompanying document is allowed instead to design a commercial document (for example, invoice, Bill of lading, invoice, delivery note), which, pursuant to the Commission Regulation No 3649/92 conditions, is regarded as the simplified accompanying document, the rules also apply to commercial movements referred to. 3. the rules governing the simplified accompanying document chain in order, whether or not the person requesting a refund of the excise duty or not, apply to: 3.1 persons in the Republic of Latvia are imported from another Member State or receives excise goods already released for free circulation in another Member State, or denatured alcohol;
3.2. pārsūtītājtirgotāj that of the Republic of Latvia sends the excise goods subject to excise duty has been paid in the Republic of Latvia, to another Member State to a person who is not the holder of a warehouse, approved or not approved trader dealer status;
3.3. the holder of the Excise warehouse of the Republic of Latvia Excise warehouse exported denatured alcohol it further movement to another Member State. 4. the accompanying document shall be drawn up in triplicate. 5. All working time provided and received broad accompanying this provision in paragraph 3 that person registered in accordance with legislative requirements and assign simplified accompanying document number. 6. the simplified accompanying document number consists of three parts: the first part: 6.1 6.1.1. consignor's excise identification number or, if not, the special permission (license) to the wholesale trade or to the retail number if the excise goods are being sent from the Republic of Latvia;
6.1.2. the receiving a tax identification number or, if not, the taxpayer's representative, excise or denatured alcohol an authorisation number if the excise goods are received in the Republic of Latvia;
6.2. the second part — the calendar the last two digits of the year;
6.3. third part: the simplified accompanying document sequence number in chronological order. 7. Information from the simplified accompanying document copies, in accordance with these rules shall be submitted in the State revenue service, register, enter and store the State revenue service tracking system and use excise movement control. 8. the tax receiver may initiate activities with the excise duty received only after the State revenue service has simplified accompanying document given in the third copy. 9. If the person does not take the accompanying document in accordance with these rules or does not meet other requirements of this regulation, the State revenue service rejected the request of the person concerned, the excise tax (tax) refund. II. Entry into the Republic of Latvia of the other Member States 10. Simplified accompanying document first copy remains with the person who sent or imported excise goods in the Republic of Latvia. 11. the simplified accompanying document, the second and third copy adds excise goods which move to excise the place of receipt of the goods in the Republic of Latvia. 12. when products subject to excise duty in the Republic of Latvia of the other Member States, the beneficiary of the excise accompanying document simplified the second and third copies of the appropriate records shall be made in accordance with Commission Regulation No 3649/92.13. Simplified accompanying document copies a second copy of the tax receipt storage space up to review the closing inventory, but after that date, in accordance with the accounting regulations of regulatory requirements, while the second copy in the simplified accompanying document shall be referred to the tax accounting of the beneficiary of the transaction is posted. 14. If the person who sends the excise goods to the Republic of Latvia, in accordance with the law on excise duties have been nominated by the taxpayer's representative, recipient of the excise duty in the third copy of the accompanying document simplified transferred to the taxpayer's representative. 15. the third copy of the simplified accompanying document for excise goods the consignee or payer of excise duty (if the shipper, which sends the products subject to excise duty to the Republic of Latvia, in accordance with the law is the person assigned) be submitted to the national revenue authority with security a copy of identity document (document number specified in the simplified accompanying document given in box) no later than three working days after receipt of the goods and provides the opportunity for the State revenue service to take appropriate control measures in place of receipt of the goods. 16. the third copy of the simplified accompanying document not later than on the working day following the receipt of the State revenue service simplified accompanying document shall return a copy of the third applicant, recipient, excise duty or excise tax payer's representative. 17. Receive a simplified accompanying document for the third copy of excise tax payer's simplified Excise, a representative of the date of receipt of the accompanying document shall inform the recipient of the excise duty on the action with the received excise goods. 18. the third copy of the accompanying document in a simplified excise goods the consignee or payer of excise duty agent sends (or otherwise transfer) the person who has sent the excise goods to the Republic of Latvia. 19. If a person who has sent the goods to the Republic of Latvia, the accompanying document has stated that she needs to pay the excise duty of excise goods, the consignee or payer of excise duties together with accompanying documents, a representative of the third copy shall be sent to the State revenue service issued the document certifying the payment of the excise duty or collateral, or a certified copy of the said document. III. Removal from the Republic of Latvia to the other Member States the Person who brings 20. excise duty of the Republic of Latvia to another Member State (hereinafter referred to as the consignor of excisable goods), presented in the simplified accompanying document. 21. the first copies of the simplified accompanying document is kept at the consignor of excisable goods and provide a copy of a copy of excise goods storage place of dispatch to the closing inventory report, but after that date, in accordance with legislative requirements, while the simplified accompanying document for the first copy shall be handed to the consignee's excise duty accounts for posting the transaction. 22. the simplified accompanying document, the second and third copy adds excise goods which are exported from the Republic of Latvia to the other Member States. 23. the simplified accompanying document given in the column to the consignor of excisable goods specified in accordance with the laws of the Member State with the requirements of the excise tax payment issued identity document number, which is delivered to the excise goods. 24. the simplified accompanying document, the second and third copies pursuant to Commission Regulation No 3649/92, to the requirements established in the Member State where the excise goods are exported. 25. the consignor of excisable goods in the third copy of the accompanying document simplified shall be submitted to the State revenue service within 15 days after the end of the calendar month in which the excise goods dispatched. 26. If a consignor of excisable goods prior to export of excisable goods is submitted by the State revenue service of the request for reimbursement of the excise duty, in accordance with the law of the provisions of article 26, together with simplified accompanying document, the third copy to the State revenue service dispatch excise goods shall submit a document certifying that excise duty has been secured, the requested Member State. the simplified accompanying document 27. third copy kept in the State revenue service and certifying that the excise goods were exported to other Member States and dispatch products subject to excise duty shall be entitled to a refund of excise tax. 28. If the exporter is to excise duty Excise warehouse holder who moves to another Member State the denatured alcohol, the State revenue service simplified accompanying document with the third copy of the State revenue service mark in the upper-right corner returned to Excise warehouse holder not later than on the working day following the submission of the simplified accompanying document to the State revenue service. IV. The simplified accompanying document inspection and other control measures 29. State revenue service simplified accompanying document and the control of movements, as well as the movement of excise goods and control. If the State revenue service has required additional testing, simplified accompanying document check in the third period for a unit specified in paragraph 16 of these rules are extended to five days. 30. when carrying out an inspection, the State revenue service simplified accompanying document in the second and third copies the information on the test and, if found not to conform — the right information. In this case, on the basis of the calculation of the excise duty or excise tax refund to take account of the State revenue service, the examination found. The State revenue service is obliged by law to inform the other Member States ' tax administrations. 31. The State revenue service has the right to have the person concerned or its representative be present during the inspection of the goods and to provide the necessary assistance in verification, as well as call in experts. V. closing question 32. Regulations shall enter into force by 1 May 2004. 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