Advanced Search

The Order In Which Apply The Reduced Rate Of Excise Duty On Selected (Highlighted) Diesel (Gas Oil) Used In The Production Of Agricultural Produce, Agricultural Land And Forest Or Swamp Land That Cultivate Cranberries Or Blueberry

Original Language Title: Kārtība, kādā piemēro samazināto akcīzes nodokļa likmi iezīmētai (marķētai) dīzeļdegvielai (gāzeļļai), ko izmanto lauksaimniecības produkcijas ražošanai, lauksaimniecības zemes apstrādei un meža vai purva zemes apstrādei, kurā kultivē dzērvenes vai mellen

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Cabinet of Ministers Regulations No. 194 in 2015 (14 April. No 20 43) procedures apply reduced excise duty rate marked (highlighted) diesel (gas oil) used in the production of agricultural produce, agricultural land and forest or swamp land that cultivate cranberries or blueberries, as well as the land beneath the fish ponds are Issued in accordance with the law "on excise duty" article 18 v, 6.1 and 6.2 of part 1, rule determines: 1.1. procedures applied in law "on excise duty" article 14 in part 2.2 of the excise duty rate (hereinafter referred to as the reduced rate of excise duty) diesel (gas oil) and diesel (gas oil), which according to the law on excise tax "is added from rape seed oil derived biodiesel, if the oils are highlighted (marked) in accordance with the law" on excise duty "article 28 and when used in technical and agricultural pašgājējmašīn agricultural production, agricultural land and forest or swamp land that cultivate cranberries or blueberries, as well as the land beneath the fish ponds (hereinafter marked diesel); 1.2. fish farming cycle rate application; 1.3. the marked diesel supply and marketing conditions; 1.4. the order in which the merchant who has received special permission (license) the authorized holder for operation with oil products, or special permission (license) wholesale of petroleum products, or special permit (license) for the retail sale of petroleum products (hereinafter referred to as the operator), provide information and ensure the updating of the field support service in a single database (hereinafter referred to as the single database) about the specific manufacturer of agricultural production, which marked the quantity of diesel fuel; 1.5. the order in which the rural support service checks the agricultural land area, forest and marsh land that cultivate cranberries or blueberries, as well as the area below the fish ponds; 1.6. procedures are taxed the law "on the excise tax" article 18, introductory part the fifth part is highlighted in the diesel fuel; 1.7. fiscal marker and colouring, which is marked diesel oil, as well as highlighted the conditions of diesel. 2. The reduced rate of excise duty to diesel are labelled in accordance with the applicable Commission 2014 June 17 of Regulation (EC) No 651/2014, by which certain categories of aid compatible with the internal market, applying the contract article 107 and 108 (Official Journal of the European Union, 2014 26 June, no L 187) (hereinafter Regulation No 651/2014), article 44 1 and 2. 3. The reduced rate of excise duty applicable under Regulation No 651/2014 article 8 requirements of the cumulation of aid. 4. The reduced rate of excise duty do not apply to firms in difficulty, the producers of agricultural production if: 4.1 the Corporation – a corporation or limited liability company (except for the small and medium-sized enterprises, which has existed for less than three years), accrued losses have lost more than half of its subscribed capital, if the accumulated losses, the report from the reserves (and all the other positions, which are assumed to be considered as part of the company's equity) a negative result occurs that exceeds half of the subscribed capital and capital case involves such a mark-up; 4.2. the company, in which some members have unlimited liability for the company's indebtedness (excluding small and medium-sized enterprises, which has existed for less than three years), accrued losses have lost more than half of the capital, indicated the company's accounting statements. The meaning of this paragraph is a public company, in which some members have unlimited liability for the company's indebtedness (in particular the general partnership and limited partnership); 4.3. the manufacturer of agricultural production with the judgment of the Court of Justice has declared bankruptcy or is the legal protection process, or by a decision of the Court of Justice is an out-of-court redress process, or bankruptcy, or the restoration of a suitable composition, or its economic activity has ended, or the operator complies with the regulations of the criteria laid down, to the request of the creditor may request the opening of insolvency proceedings; 4.4. the agricultural producers have received rescue aid and still not pay off the loan or the guarantee or reference has received restructuring aid and is still subject to the restructuring plan; 4.5. the producers of agricultural production does not satisfy the small and medium business status and the last two years the company's debt and equity book value ratio is exceeded, as well as undertaking 7.5 interest coverage ratio, which is calculated after the company's earnings before interest, taxes, depreciation and amortisation (EBITDA), deductions have been less than 1.0 5.4.1, 4.2 and 4.5. the requirements referred to in subparagraph not evaluated, if the producers of agricultural production is a natural person or farm. 6. Agricultural producer is entitled to purchase the labelled diesel when used in technical or agricultural pašgājējmašīn: 6.1 the agricultural land of the area of farmland, which as of 15 June of the current year is declared and confirmed the single payment area, including permanent grassland or arable land on the farm or forage grasses, herbaceous mixture area (hereinafter referred to as the grass area), in accordance with the regulations on the procedure of direct payments to farmers. Marked diesel Lawn area for processing of agricultural production receives a producer of agricultural data centre (hereinafter referred to as the data center) is a registered herd livestock and facilities according to the legislation on agricultural animals, their herd and the recording of holdings, as well as the designation of farm animals or register as the primary producers of animal feed under the legislation on animal feed business in the company enrollment and recognition; 6.2. the forest or swamp land that cultivated farmland cranberries or blueberries and which is the producer of agricultural production, possession or use, and this entry in the land register or the provisions referred to in paragraph 11 of the agreement annexed to the application, copy the area's continued use or lease (at least the current financial year), and the Latvian Augļkopj Association issued a statement on the forest or swamp land treatment; 6.3. the ground for processing low fish ponds where fish are grown at least 20 hectares in area, if the aquaculture production business is recognised in accordance with the legislation on veterinary requirements for aquaculture animals and aquaculture animal accommodation is registered in the data center. 7. the agricultural producers are not entitled to purchase a diesel the labelled agricultural land areas for processing, in accordance with the regulations on the procedure of direct payments to farmers have declared the single payment area with crops and land use code 641, 642, 644, 645 and 646.8. Agricultural producer shall be entitled to the provisions laid down in annex 1 marked the quantity of diesel fuel: 8.1 for this rule 6.1. 6.2. and 6.3., referred to the number of hectares, if income from agricultural production or aquaculture production is at least 285 euros per hectare (not including State and received the support of the European Union) (hereinafter referred to as the revenue) according to the State revenue service submitted to the annual income declaration or at the company's annual report for the previous tax year; 8.2. about this rule referred to in point 6.1 of lawn areas, the number of hectares that is to ensure a minimum density of livestock at least 0.5 conditioned bovine units (according to the legislation on organic farming certified organic holdings – at least 0.4 relative density of cattle units) per hectare. The number of units of cattle is determined according to the data center data from the holding during the year to June 1. Conditional on the holding of cattle units is calculated in accordance with the rules referred to in annex 2 of the coefficients; 8.3. for the current year of the single area payment for the declared and approved Lawn area if the producers of agricultural production to the current year to June 1, is registered to a data center as the primary producer of animal feed and the data center is not registered in the herd, housing and agricultural animals. 9. This provision requirements referred to in point 8.1 of revenue 9.1. it does not apply to: the amount of land which the producers of agricultural production in comparison with the previous year's reporting period is in addition to the single payment area declared in accordance with the laws of the direct payment procedure for farmers; 9.2. If the agricultural producer has launched a business activity in agriculture and registered with the register of enterprises or the State revenue service during the period from 1 April of the previous year to 1 June each year and the current year for the first time declared agricultural parcels into a single area payment in accordance with the regulations on the procedure of direct payments to farmers. 10. The provisions referred to in paragraph 8.1. revenue for the past year included the European Union received the payment of the aid measures ' agri-environment sub-measures payments "(except" livestock under genetic resources conservation "and" maintaining biodiversity tend to ") in accordance with the legislation on the national and European rural development aid, administration and monitoring of the environment and the countryside. 11. to be eligible to purchase diesel brand, manufacturer of agricultural production in the current year period from 10 April to 1 June shall be submitted by the rural support service regional agricultural administration application (annex 3). To be able to assess the operational applications and accept these rules 8.5. referred to in that decision, the manufacturer of the application of agricultural products can be added to the annual income declaration D in annex 3 and 31 of Annex D of the revenue and expenditure account or another copy of the document attesting income from agricultural activity for the previous tax year. 12. Data Center 8.2. This provision of the information referred to in point and primary producers of animal feed for the registry data (on the State of the current June 1) submitted to the field support service until 10 June of the current year. 13. the rural support service until 30 June of the current year: 13.1. assess the application of these provisions and the information referred to in paragraph 12; 13.2. the calculation of land below the fish ponds, which handled grant marked diesel. The land area is calculated using the following formula: Fa = x 1/3 H, Pl – which area (ha); H-low area of land applied for fish ponds (ha); 1/3-cycle fish farming; 13.3. the calculation of the livestock density (relative beef units) to the total area of the holding of a single payment for the declared and approved Lawn area, using the following formula: = x k, where EITHER the DIVISION 1 L NLB-farm animal minimum density on single area payment for the declared and approved Lawn area; Or – the number of farm animals, according to the data center's data after the holding of the current situation on 1 June (pieces); k – number of livestock conversion factor in bovine conditional units; L – single area payment for the declared and confirmed the grass area (ha); 13.4. evaluate agricultural products revenue producer, having regard to the current year's September 30 adjusted annual income statement or annual report, and determine the total area that meets this provision in paragraph 6 and 8 above requirements; 13.5. the calculation of the total quantity of diesel marked on the eligible area in the current financial year in accordance with the provisions of annex 1; 13.6. preliminary single database for each agricultural production the manufacturer estimated the total quantity of the oil marked; 8.5. the decision to grant the right to buy the 75 percent of the diesel fuel, marked from this rule 13.5. the quantities referred to in point. The decision shall specify the manufacturer of agricultural production allotted marked diesel and the registration number of the client and notify the manufacturer of agricultural production; 13.8. Decides not to grant the right to buy marked diesel when the producers of agricultural production does not meet the requirements of this regulation. 14. the rural support service to current year 30 October decision to grant the right to buy this rule 13.5 referred marked diesel fuel quantity remaining. The decision shall specify the manufacturer of agricultural production allotted labelled the total quantity of diesel fuel current financial year and the registration number of the client and notify the manufacturer of agricultural production. 15. the producers of agricultural production, purchase of diesel, marked the operator's representative presented this rule 8.5 or 14 in the decision referred to in paragraph copy and identity documents, as well as the mandate for the right to buy the diesel where labelled agricultural producers is a legal person. 16. The merchant before marked diesel sales checks that the rules referred to in paragraph 15 of the document to verify the single database specific agricultural production allocated to producers marked diesel total quantity and distributes branded diesel, up to this quantity. 17. The economic operator while this provision 15. transactions referred to in points entering information in a single database on a particular manufacturer of agricultural production of the labelled quantity of diesel fuel. 18. If the merchant does not follow that rule 16 and 17 and the agricultural producer has realized marked diesel oil, which exceeds the total quantity allocated to it, a trader on the marked diesel, exceeding agricultural production total quantity allocated to the producer, the law prescribed pay the difference between the law "on the excise tax," article 14, first subparagraph, point 4 of the rate laid down in article 14 and in part 2.2 rate. 19. the marked diesel justification document and receipt drawn up on marked diesel purchases, also indicate the field support service customer identification number or tax payer registration code and document delivery services in the Field of customer identification number or tax payer registration code and number of the tank, from which it was sold labelled diesel. 20. If the merchant who received special permission (license) the authorized holder for operation with oil products, distributes diesel operator to branded, which received a special permit (license) for the wholesale petroleum products or special permit (license) for the retail sale of petroleum products, marked diesel justification and delivery document specifies the information that it intended to realize the agricultural production, the application of the reduced rate of excise duty. 21. the merchant who received special permission (license) wholesale of petroleum products or special permit (license) for the retail sale of petroleum products, keep separate accounts for the relevant special permit (license) for this purpose, specified the declared marked diesel oil tank, which applied the reduced excise duty rate. 22. the rural support service by random checks of at least five percent of agricultural producers, who is entitled to buy diesel fuel, as well as highlight the single payment area and declared the area determined. If it is found that agricultural producers assigned to marked gas oil total amount is unfounded, the field support service for the excess amount of marked oil shall inform the producers of agricultural production and the State revenue service. 23. The State revenue service, based on the information provided by the service, decide on the excise tax calculation. Excise duty shall be calculated as the difference between the law On excise duty, "article 14, first subparagraph, point 4 of the rate laid down in article 14 and in part 2.2 rate. Calculate the amount of excise duty for agricultural producers pay the State budget within 30 days after the decision of the State revenue service. If the producers of agricultural production within the time limit specified in the decision not to pay the estimated amount of excise duty, the excise duty and the amount of the late payment, calculated law "About taxes and duties" in the order, shall recover the tax administration in the area of regulatory legislation. 24. the rural support service: 24.1. provides a single database, of which approach is authorized in the State revenue service and merchants who sell marked diesel; 24.2. the contracting with the State revenue service and merchants that sell diesel fuel for approach marked a unified database, exchange of information and the procedure to update the information on the agricultural production of marked diesel oil manufacturer realized; 24.3. ensure Regulation No 651/2014 article 9 1, 2, and 4. the above requirements. 25. Diesel fuel is considered a highlight (highlight), if 1000 litres of diesel are added: 25.1. fiscal marker – the chemical N-ethyl-n-[2-(1-izobutoksietoks) ethyl]-(solvent Yellow 124, CAS no 34432-92-3) – at least 6.0 grams but not more than 9.0 grams; 25.2. the blue colouring 1.4-bis (butilamin)-9.10-Anthraquinone (Sovlen blue 35, CAS No. 17354-14-2) or other equivalent blue colouring – at least 7.0 gram. 26. Diesel fuel marking (labelling) regulations set out in paragraph 25 of the fiscal marker and colouring agents shall take place in accordance with the laws and regulations on the procedures for individual oil products apply reduced rates of excise duty or exemptions from excise duty, in submitting the relevant supporting document or a declaration of conformity. 27. Diesel highlight (highlight) is allowed to Excise warehouse and trader-approved warehouse keeper who is granted rights. 28. the agricultural producers who are entitled to purchase a diesel, you can labelled moved from merchant's special permission (license) to the specified location on the producers of agricultural production marked diesel fuel storage sites, as well as move it for use in agricultural implements or pašgājējmašīn. 29. Agricultural producer is entitled to buy diesel fuel, with a marked and agricultural implements pašgājējmašīn, which is loaded into a marked diesel oil can move on a public road. 30. Marked diesel oil, as well as diesel tagging (labelling) monitors and controls the State revenue service. 31. To declare unenforceable in the Cabinet of Ministers 3 May 2011 rules no 344 "arrangements of excise duty exempt diesel (gas oil) used in the production of agricultural produce, agricultural land and forest or swamp land that cultivate cranberries or blueberries, as well as the land beneath the fish ponds" (Latvian journal, 2011, 71, no. 191; 2012, 51, 161. no; 2013, 80, no. 169; 2014 , 65, 188. nr.). 32. the rules shall enter into force on July 1, 2015. The Prime Minister is the Rapidity of the farming Minister Newsletters John Dūklav of annex 1 of the Cabinet of Ministers of 14 April 2015 regulations No 194 of crops and land use codes and the corresponding quantity of marked diesel oil per hectare marked diesel oil quantity for one single area payment for the declared and approved per hectare of agricultural land, as well as the forest or swamp land that cultivated hectares of cranberries or blueberries or land hectares of fish ponds shall be calculated in accordance with the law "on the excise tax" article 18, paragraph 3 of part 5.
Nr. PO box Crops, land use code litres per hectare 1. Cereals 1.1.   Oats 140 100 1.2.   Oats, with grasses of 141 100 pasēj 1.3.   Wheat, summer 111 100 1.4.   Wheat, summer, with grasses of 113 100 pasēj 1.5.   Wheat, winter 112 100 1.6.   Barley, 131 100 summer 1.7.   Barley, summer, with grasses of 133 100 pasēj 1.8.   Barley, winter 132 100 1.9.   Rye 121 100 1.10.   Triticale, summer 150 100 1.11.   Triticale, summer, with grasses of 152 100 pasēj 1.12.   Triticale, winter 151 100 1.13.   Buckwheat 160 100 1.14.   Cereal and peas or vetches combination with grasses that the protein pasēj > 50% 446 100 1.15.   Cereal and peas or vetches mixture of protein crops > 50% 445 100 2. Lawns 2.1. Grasses and forage mixes grasses 2.1.1.   Permanent grassland in 710 1301/602 2.1.2.   Cultivated soil seeding grasses or forage grasses (including protein) blend 720 1301/602 2.2. Grasses in tīrsēj 2.2.1.   Timothy seed production 731 100 2.2.2.   Meadow Fescue seed production 732 100 2.2.3.   Hybrid ryegrass seed production 733 100 2.2.4.   Italian annual ryegrass seed production 734 100 2.2.5.   Red Fescue seed production 735 100 2.2.6.   Perennial ryegrass seed production 736 100 2.2.7.   Tall Fescue seed production 737 100 2.2.8.   Meadow grass seed production 738 100 2.2.9.   Cocksfoot seed production 739 100 2.2.10.   Not elsewhere specified grasses 713 60 3. Legumes, including pulses in tīrsēj 3.1.   Red clover 723 100 3.2.   White clover 724 100 3.3.   Alsike clover 725 100 3.4.   Alfalfa 726 100 3.5.   Eastern 727 100 3.6 Galega.   The horned vanagnadziņš 728 100 3.7.   Melilotus 729 100 3.8.   Esparset-714 100 3.9 field beans 410 100 3.10.   Peas 420 100 3.11.   Lupins (sweet or yellow, white, blue) 430 100 3.12.   3.13 vetches, summer 441 100.   Vetch, winter 442 100 3.14.   Soy 443 100 4. Green fodder and fodder root in 4.1.   Maize for biogas production 791 100 4.2.   Not elsewhere specified maize 741 100 4.3.   Fodder beet, beet 831 130 5. Oil and fibre plants 5.1.   Hemp 170 100 5.2.   Flax fibre 310 100 5.3.   Flax oil 330 100 5.4.   Summer 211 100 rape, 5.5.   Rape, winter 212 100 5.6.   Summer turnip rape, 213 100 5.7.   Turnip rape, winter 214 100 6. Vegetables 6.1.   Seed potatoes 821 130 6.2.   Starch potatoes 825 130 6.3.   Fries, not elsewhere specified 820 130 6.4.   Tomatoes 826 130 6.5.   Cauliflower 842 130 6.6.   Not elsewhere specified cabbage (white or red cabbage rose, Brussels sprouts, kohlrabi, table sparģeļkāpost, curly kale, or Savoy cabbage, kale, broccoli, cabbage, Beijing except forage cabbage) 870 130 6.7.   Carrots 843 130 6.8.   Beetroot, chard (chard) 844 130 6.9.   Cucumber and kornišon in 845 130 6.10.   Onions, shallots, chives, Chive bulbs and batūn in 846 130 6.11.   Garlic 847 130 6.12.   Leek 849 130 6.13.   Table 6.14 851 130 rape of turnips.   Table 6.15 856 130 turnips.   Celery 852 130 6.16.   Radish and Black radish 853 130 6.17.   Parsley 854 130 6.18.   Parsnip 855 130 6.19.   Garden gourd, courgettes, marrow, l.-857 130 6.20.   Vīģlap, large-fruited gourd 6.21 858 130, Muscat.   Common or garden beans 859 130 6.22.   Sorrel 860 130 6.23.   Spinach 862 130 6.24.   Horseradish 863 130 6.25.   Salad 864 130 6.26.   Jerusalem 865 130 6.27.   Paprika 867 130 6.28.   Eggplant 868 130 6.29.   Asparagus 869 130 at 6.30.   Vegetables, if continuous area growing vegetable crops eligible BSA species each takes less than 0.3 ha and the total area of arable land of the holding not more than 10 ha 871 130 7. Fruits and berries 7.1.   Strawberries 926 130 8. Permanent plantations 8.1.   Apple trees 911 130 8.2.   PEAR 912 130 8.3.   Sweet and sour cherries 932 130 8.4.   Plum 914 130 8.5.   Aronia 918 130 8.6.   Smiltsērkšķ a 919 130 8.7.   Raspberry 921 130 8.8.   Blackcurrants 922 130 8.9.   Red and white currants 933 130 8.10.   Krūmmellen (they had carried with them) 924 130 8.11.   Large berry cranberries 934 130 8.12.   Gooseberries 927 130 8.13.   Krūmcidonij 928 130 of 8.14.   BlackBerry 929 130 8.15.   The Rowan tree in the garden 931 130 8.16.   Grapes 935 130 8.17.   Fruit trees and berries (except strawberries), if the growing area seamlessly BSA eligible-fruit and Berry species each takes less than 0.3 ha 950 130 8.18.   Not elsewhere specified permanent plantings 952 60 8.19.   Rhubarb 861 130 9. The remaining 9.1.   Herbs and medicinal plants are cultivated (ordinary dill, fennel, basil, mustard, thyme, cumin, tarragon, sierāboliņš, anise, marjoram, oregano or Marjoram, Sage, cilantro, or kinza, hyssop, Chamomile, Marigold, cigoriņš, pupumētr, mint, wormwood, lofant, naktssvec, mullein, ābolmētr, citronmelis, Jerusalem, Comfrey root, mārdadž, ehinācij, lupstāj, dižzirdzen treatment, raspodiņš, motherwort, treatment gurķen) 848 100 9.2.   California Bluebell 715 100 9.3.   Other cultivated without ktāraug (ežzied, biškrēsliņš, pūķgalv, gurķumētr, Melisa, daglīt, Lathyrus pratensis, kaķumētr) 930 60 9.4.   Fallow land (if papuvj area does not exceed 30% of the total area of flat receipt of payment and confirmed areas declared) 610 100 9.5.   Different crops in a small area of arable land, or more crops, grown in the body field, if each of the crops in the field less than 0.3 ha 811 60 9.6.   Other crops not elsewhere mentioned in tīrsēj of arable land in the ranch 872 60 9.7.   Other crops not elsewhere referred to as the farm crop mixture of arable land in 873 60 9.8.   Permanent plantings or arable land, except the configuration of lawns, arable land the farmer declares, log on to the small farmers of the payment scheme 101 60 9.9.   Permanent grassland and arable land on the back lawn, which the farmer declares, log on to the small farmers of the payment scheme 102 60 notes. 1 diesel fuel quantity marked on the grass area, ensuring minimum livestock density at least 0.5 (organic farm – at least 0.4) a notional unit of cattle per hectare. 2 marked the quantity of diesel fuel on the lawn area is the primary producer of animal feed, not subject to the requirement of the minimum livestock density per hectare. Agriculture Minister John Dūklav in annex 2 of the Cabinet of Ministers of 14 April 2015 regulations No 194 conversion factor (k) different species of livestock numbers. p k. Species, sex and age group conversion factor in bovine conditional units 1. Cash cow, a suckler cow held 1.000 2. Due to six months ago. 0.400 3. "Baby beef" from six to 24 months. 0.700 4. Bull, 24 months. and older, 1.000 5. Tele, 24 months. and 1.000 6. Other cows (any age), including the European bison, wild cow (heck cattle) 0.800 7. Piglet 0.027 8. Breeding boar or sow 0.500 9. Other pigs, including wild boar 0.300 10. Goat (any age) 0.150 11. Sheep (any age) 0.150 12. Horse, 24 months. and over 1.000 13. Horse, up to 24 months. 0.800 14. Equidae, including jackass, wild horse (Tarpan, kiang) 0.800 15. Rabbit 0.020 16. Šinšill-0.008 17. Fox 0.056 18. Nutria 0.059 19. Mink 0.022 20. Stag (deer) 0.606 21. Dambried a 0.437 22. Mouflon 0.369 23. Turkey 0.069 24. Goose 0.059 25. Duck 0.039 26. Of 0.018 27 Pheasant. Quail, Guinea fowl 0.004 on 28. Strauss 0.350 29. 30. the laying hens 0.014 Broiler 0.007 31. DOE, American deer (white-tailed deer and the melnast) 0.114 32. Lama, alpaca 0.219 33. Camel (any age) 0.516 34. Bee family Agriculture Minister John Dūklav 0.133 in annex 3 of the Cabinet of Ministers of 14 April 2015 regulations No 194 of the Application marked diesel, which applied a reduced rate of excise duty on the date of receipt of Application Form accepted number (field service staff) (field service staff) be filled out in block letters i. customer information first name last name company name LADA customer registration number Instructions ISK-person registration number have started business operations in agriculture, registered with the register of enterprises or the State revenue service during the period from 1 April of the previous year to 1 June each year and the current year for the first time declared agricultural parcels into a single area payment for the registration date.   .       .     (dd. mm. yyyy.)

  I registered agricultural data center as the primary producer of animal feed and agricultural data center I haven't herd of registered, accommodation and registration date.   .       .     (dd. mm. yyyy.)
II. contact information phone number mobile phone number III. income for the previous taxation year, the specified (note the required): the annual report of the company tax return in the Year the micro income declaration D in Annex 31 annual income declaration D in annex 3 of the report of Another (euro) 1. income from agricultural production (not including revenue from tourism and aquaculture, as well as national and EU support to agriculture) 2. income from aquaculture (not including State and received the support of the European Union) (IV). Documents to be submitted For the forest and swamp land to add to the Application documents to ____ ____ ____ pages: 1) a copy of the certificate of land (if land is owned); 2) contract for the continued use of the area or lease; 3) cultivation of Latvia Association statement. Fill, if the agricultural producer's possession or use of forest or swamp land area cultivated cranberries or blueberries No. PO box Forest or swamp land, total (cadastral) forest or swamp land that cultivate cranberries or blueberries (for which I would like to receive tax relief), in hectares 1.     2.     3.    
The land beneath the fish ponds to fill, if the agricultural producer is the area of land under the fish ponds.
Nr. PO box The ground beneath the fish ponds, total (cadastral) land area below the fish ponds (for which I would like to receive tax relief), in hectares 1.     2.     3.    
Certify the following information and undertake to meet the following conditions: 1) economic activity, registered in the enterprise register of the Republic of Latvia or in the State revenue service, the agricultural production or aquaculture production, paid the tax laws of the particular tax in accordance with the procedure laid down, and I am informed that the law "on accounting" of justification laid down in article 10 of document retention period of five years; 2) information provided is complete and true. I am aware that the submission of knowingly or unknowingly give false information lose all or part of the excise tax relief, as well as the need to repay the tax relief received so far; 3) agree with any controls carried out in the Republic of Latvia or the representatives of the European institutions before the application approval, tax relief at the time of receipt, and after three years of tax relief; 4) after the field support service request will give you more information about this application; 5) pay the tax relief amount within the time limit set by the State revenue service of the notification, if it is found that the excise tax relief is received, and if the date for payment of the arrears, pay late, in accordance with the regulations; 6) marked diesel, which apply the law "on excise duty" article 14 in part 2.2 excise tax rate, will use law "on excise tax" in the fifth paragraph of article 18 goals. 7) does not apply to me in the Act, regulations about the order in which you apply the reduced rate of excise duty on selected (highlighted) diesel (gas oil) used in the production of agricultural produce, agricultural land and forest or swamp land that cultivate cranberries or blueberries, as well as the land beneath the fish ponds, those cases (paragraph 4). I agree that if you do not follow the excise tax the conditions of obtaining relief or knowingly or recklessly give false information (News), marked diesel oil purchase quantity, in application of the tax relief will be reduced or not granted at all, as well as undertake to repay to it the tax relief amount received.
Applicant (name, surname, signature) (date) Note. The document properties in the "signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. Minister of agriculture John Dūklav