Specified, the Latvian journal 27.05.2004.85 (3033) Cabinet of Ministers Regulations No. 170 in 2004 (25 March. Nr. 16, § 23) arrangements for certain alcoholic beverages excise tax exemption Issued in accordance with the law "on excise duties" in article 16, the fifth part i. General questions 1. determines the order in which the alcoholic beverages Act "applied For excise duty" (hereinafter the law) article 16, first paragraph, 5, 7, 8, 9 and 10, paragraph excise duty exemption.
2. the drinks are exempt from the Excise Tax Act on the basis of article 16, first paragraph, 5, 7, 8, 9 and 10, if the taxpayer (vendor) in spirit drinks supply in accordance with these rules to the person who has received the State revenue service's permission to purchase alcoholic beverages (hereinafter user).
3. The State revenue service permission for the purchase of alcoholic drinks (hereinafter user permission) is required, even if the supplier uses the same drinks that are exempt from excise duty (except this rule 6, paragraph cases). User authorization in this case, you do not need to submit these rules 7.3. referred to.
4. Under article 16, first paragraph, point 7 of the excise tax exempt products containing alcoholic beverages, if the importation of these products in the Republic of Latvia from European Union Member States or from foreign countries that are not Member States of the European Union, the person concerned shall submit to the State revenue service receipts and other evidence that the alcoholic content does not exceed 8.5 litres (or 6.7 kilograms) in absolute alcohol is 100 kilograms of chocolate products, or 5 litres (or 3.95 kilograms) in absolute alcohol is 100 kilograms of other food. User permission is not required in this case.
5. Under article 16, first paragraph, point 9 of excise tax exempt products that correspond to the combined nomenclature of Latvia 2106.3302. item and, if these products are imported in the Republic of Latvia from European Union Member States or from foreign countries that are not Member States of the European Union, or removed from the Excise warehouse, the Republic of Latvia. In the Republic of Latvia these products are produced (using alcohol or other raw materials that meet the definition of spirit drinks in accordance with the law) only Excise warehouse, if you have received a user permission and comply with other conditions laid down for the user. To the supply of products not subject to the provisions of paragraph 2 of the rules, and user permission for the purchase of such products is required.
6. Under article 16, first paragraph, point 10 of the excise duty exempt liquor, which destroyed the Excise warehouse in accordance with the requirements of chapter IV of the rules. User permission is not required in this case.
7. Article 16 of the law of the first paragraph of article 10 excise tax exemption for products that meet the definition of other alcoholic beverages and are used in the manufacture of tobacco products may only be used for a tax warehouse, which allowed the holder to take action on tobacco products, provided that the said drinks tobacco production process is fully incorporated into the tobacco products.
8. If alcoholic beverages are not delivered to the user in accordance with the procedure laid down in these provisions, the State revenue service non-contentious procedure shall recover the State budget pursuant to article 12 of the law, at the rates set out in the outstanding amount of tax and penalties, in accordance with the law on taxes and duties ". In the case of excise tax and penalty payment is the responsibility of the user.
9. when the user drinks use user permission does not specify the purpose or does not adhere to these rules to be followed, in accordance with the law, the user is responsible for the payment of excise duty. The State revenue service non-contentious procedure shall recover the State budget pursuant to article 12 of the law, at the rates set out in the outstanding amount of tax and penalties, in accordance with the law on taxes and duties ". In the case of excise tax and penalty payment is the responsibility of the user.
II. requirements for the user 10. for user's permission to buy drinks, which are exempt from excise tax under article 16, first paragraph, 5, 7, 8, 9 or 10, the operator shall submit to the State revenue service application, which contains: the name of the economic operator 10.1. legal address and fiscal code;
10.2. the supplier name, legal address and fiscal code;
10.3. the economic operator belonging to the company address and working hours, which will be stored and used to purchase drinks;
10.4. the operator the required name and alcoholic beverages the absolute quantity of alcohol (percentage) spirit drinks concerned;
10.5. alcoholic beverages purpose under article 16, first paragraph, 5, 7, 8, 9 or 10;
10.6. list of attached documents;
10.7. the date of submission of the application;
10.8. the responsible officer (also responsible for signature).
11. the application for the authorization of users adds the following: 11.1 technical regulations, consumer, regulatory or other information in which a certain period (such as month, year) when you use the quantity of alcoholic beverages (in litres of absolute alcohol and liters);
11.2. If the merchant produces chocolate products or other food products — technical, regulatory, consumer, regulatory or other information indicating that a quantity of alcoholic beverages (in litres of absolute alcohol and liters) needed to produce 100 kg of the foodstuff in question;
11.3. If the merchant produces cosmetic products, — technical, regulatory, consumer, regulatory or other information indicating that a quantity of alcoholic beverages (in litres of absolute alcohol and liters) needed to produce one unit of the item in question;
11.4. the technical, regulatory, legislative or other consumer information, which indicates a quantity of alcoholic beverages (in litres of absolute alcohol and liters) needed to perform other activities referred to in the application (such as a specific device or mechanism for the operation of the necessary quantity of alcohol);
11.5. If the trader wants to buy 16 of the law, the first paragraph of article 5 or paragraph 10 referred to liquor, the proof of the economic operator, and documents showing that the user submission is necessary for the purposes specified alcoholic beverages and not for these purposes you can use denatured alcohol;
11.6. the operator's approved business plan, a copy of the territory, indicating the alcoholic beverage storage tanks, volume (m3) number and plan. If the copy of the plan at the same time will be stored in more than 2000 litres of alcoholic beverages;
7.3. the operator's approved the purchase of alcoholic beverages for a copy of the contract.
12. To obtain the user's permission, the user of the State revenue service in those provisions the application referred to in paragraph 10 above and the user's authorisation issued. If you have changed the previously specified the documents submitted, the user submits that rule 11. documents listed.
13. The State revenue service examine the documents presented and within ten working days of its receipt issued to the user permission or notify in writing to the economic operator (user) the decision on refusal to grant a user permission.
14. the permit is issued for each alcoholic beverage names (types). User authorisation shall specify the following: 14.1. user name, legal address and fiscal code;
14.2. the spirit drink name and quantity (litres absolute alcohol and liters), which allowed the user to buy, but not more than one year consumed quantity;
14.3. any purposes permitted drinks;
14.4. the address of the company where the liquor store and planned to use;
14.5. the quantities of alcoholic beverages in the tracking table (annex 1);
14.6. the user permissions on the date of entry into force and expiry date (but not longer than one year);
14.7. the issuing officer's signature and transcript.
15. The State revenue service user permission shall be issued, if the application does not contain: 15.1 any necessary details or not submitted all these rules referred to in paragraph 11 documents;
15.2. the application or documents provided incomplete or false information;
15.3. as food production used for alcoholic beverages that exceed the law "on the excise tax" in article 16, third subparagraph;
15.4. the operator during the year before the application is withdrawn by the user permission for these offences;
15.5. the merchant officer during the year before the application violated the law "on excise tax" or the requirements set out in these provisions.
16. The State revenue service user permission is withdrawn, if: 16.1. user submissions or documents attached to give false information;
16.2. The State revenue service found that the user uses the spirit drinks not specified in the permit;
16.3. user is not provided by this provision 21. compliance with the conditions referred to in paragraph 1;
16.4. the user has submitted an application for the withdrawal of the authorisation of the consumer.
17. The State revenue service has the right to cancel a user's permissions if the user submission: 17.1 or documents provided incomplete or false information;
17.2. user is not submitted within the time the rule referred to in paragraph 20 of the report;
17.3. the user has violated other requirements in these regulations.
18. Within three working days after the decision on the withdrawal of the authorisation of the user state revenue service sent to the user. The decision shall indicate the user's reasons for the cancellation of the permit. The user within five working days of receipt of the decision, shall submit to the State revenue service licence renewal or cancellation of the original.
19. 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 accompanied by supporting documents. If the user has changed the information specified in the authorisation, the user shall also submit the original of user permissions. The State revenue service within ten working days after the receipt of the information the user permission to re-register or provide a written reasoned refusal.
20. the user each month until the 15th date of the State revenue service submitted a report of previous month spent drinks (annex 2).
21. the user provides the State Revenue Service authorised persons the ability to control the movement of alcoholic beverages and related supporting documents and a computerized information in the company's production, trade and storage of alcoholic beverages.
III. Requirements to the supplier, the supplier, supplying 22. spirits user mandatory item on the packing slip, invoice, in addition to the terms set out in the laws and the use of alcoholic beverages.
23. the supplier every month until the 15th date of the State revenue service submitted a report of previous month consumers delivered drinks (annex 3).
24. The supply of liquor to the user, vendor and the user fills in this provision in annex table 1. Records of the supplier shall be made when the user has received drinks.
25. the supplier supplies the user drinks only in accordance with the user permission set.
IV. destruction of alcoholic beverages conditions 27. to iznīcināmo drinks are exempt under article 16, first paragraph, point 10, the holder of the Excise warehouse of spirits destroyed in one of the following ways: 27.1. where a spirit drink is less than 1000 litres, according to the environmental protection and fire protection requirements, poured into sewers (spirits containing more than 40% alcohol, dilute with water to the concentration);
16.9. If the quantity of alcoholic beverages of more than 1000 litres, according to the environmental protection and fire protection requirements, poured the regional environmental administration and local authorities at the points indicated (spirits containing more than 40% alcohol, dilute with water to the concentration).
28. This provision 27.2. in the case referred to in subparagraph Excise warehouse holder disposal site of alcoholic beverages shall be coordinated with the regional environmental administration and local authorities concerned.
29. Spirit drinks can destroy with packaging, shredding their specially equipped facilities or by a method which, according to the requirements of the laws and coordinated with the Ministry of environment or its existing subordinated institutions.
30. the holder of the Excise warehouse drinks destroy authorized State revenue service officials.
31. at least two working days before the destruction of the alcoholic beverages Excise warehouse shall inform the holder of the State revenue service of alcoholic beverages of the time and place of disposal.
32. On the destruction of the alcoholic beverages Act of destruction shall be drawn up showing the destroyed drinks name (type) and quantity (litres absolute alcohol and liters) and a signature, outside of the State revenue service officials.
33. the destruction of alcoholic beverages Act declares the Excise warehouse of the holder of the right to use the excise tax exemption.
V. closing question 34. provisions shall enter into force on 1 May 2004.
Prime Minister, Minister of defence a. Slakter Finance Minister by o. Spurdziņš Editorial Note: rules shall enter into force on 1 May 2004.
1. the annex to Cabinet of Ministers of 25 March 2004, the Regulation No 170 the amount of alcoholic beverages accounting table Finance Minister o. Spurdziņš annex 2 Cabinet of 25 March 2004, the Regulation No 170 Finance Minister o. Spurdziņš annex 3 of the Cabinet of Ministers of 25 March 2004, the Regulation No 170 Finance Minister o. Spurdziņš