The Order In Which The Individual Alcoholic Beverages Excise Tax Exemptions

Original Language Title: Kārtība, kādā atsevišķiem alkoholiskajiem dzērieniem piemēro akcīzes nodokļa atbrīvojumus

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Cabinet of Ministers Regulations No 139 in Riga in 2003 (25 March. Nr. 17, 23) the order in which the individual alcoholic beverages excise tax exemption Issued in accordance with the law "on excise taxes on alcoholic beverages" article fifth i. General questions 1. determines the order in which the alcoholic beverages Act "applied For excise tax alcoholic beverages" (hereinafter the law) article 8, first paragraph, 5, 8, 9, 10 and 11, paragraph excise duty exemption.
2. the rules shall not apply to alcoholic beverages denatured.
3. Alcoholic Beverage importer or Excise warehouse holder (hereinafter supplier) alcoholic drinks applicable law article 8, first paragraph, 5, 8, 9, 10 and 11 above, the excise tax exemption if the person under these regulations deliver drinks (consumer), has received the provisions referred to in chapter II of the State revenue service's permission to purchase alcoholic drinks (hereinafter referred to as the consumer's permission).
4. the consumer must get permission, even if the supplier uses the same spirit drinks subject to excise tax exemption, except for this provision, the case referred to in paragraph 6. The consumer's authorization in this case, you do not need to submit these regulations 10.7. referred to.
5. for the purposes of applying article 8 of the law, the first paragraph of article 8 excise tax exemption when importing food products which comply with article 1 of the law of the second paragraph of point 5 "d" the definition laid down in point, the importer shall submit to the Customs authorities a written undertaking or 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. Receive the consumer's permission is not required in this case.
6. Article 8 of the law, the first paragraph of point 11 of the specific excise duty exemption, destroying the spirit drinks may be applied only to the holder of the Excise warehouse in accordance with the provisions of chapter IV. Receive the consumer's permission is not required in this case.
7. If alcoholic beverages are not delivered to the consumer in accordance with the procedure laid down in these rules, shall be subject to excise duty in accordance with article 7 of the law set out in the excise tax rate. In this case, the payment of excise duty is the responsibility of the supplier.
8. If a consumer drinks used for purposes other than specified in the permit, or consumers do not follow these rules to be followed, in accordance with the law, he is responsible for the payment of excise duty.
 
II. Requirements for consumers 9. For permission to buy drinks, which apply the law article 8, first paragraph, 5, 8, 9, 10 or 11. point at specific excise duty exemptions, the consumer shall submit an application in the State revenue service, specifying the following: name of the applicant, 9.1 legal address and fiscal code;
9.2 the supplier name, legal address and fiscal code;
9.3. the applicant owned the company address and working hours, which will be stored and used to purchase drinks;
9.4. the applicant required the name and alcoholic beverages the absolute quantity of alcohol (percentage) spirit drinks concerned;
9.5. alcoholic beverages purpose under article 8, first paragraph, 5, 8, 9, 10 or 11;
9.6. list of attached documents;
9.7. the date of submission of the application;
6.1. officers signature and transcript.
10. to get the consumer's permission, the application shall be accompanied by the following documents: 10.1. technical regulations, consumer, regulatory, or other information indicating the specific period requested (for example, month, year) of alcoholic drinks used quantity (litres absolute alcohol and liters);
10.2. If the consumer has produced 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 kilograms of food products concerned;
10.3. If the customer manufactures 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;
10.4. 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);
10.5. If the applicant wishes to purchase law article 8 5 of the first paragraph of paragraph 11 referred to or spirit drinks — documents proving that the consumer for the purposes specified in the application to require alcoholic beverages and not for these purposes you can use denatured alcohol;
10.6. the applicant approved the company's plan, a copy of the territory, indicating the tanks for the storage of alcoholic beverages, and the volume (m3) number. If the copy of the plan will be simultaneously stored in more than 2000 litres of alcoholic beverages;
10.7. the applicant approved the purchase of alcoholic beverages for a copy of the contract.
11. To receive the permission of the consumer, the consumer in the State revenue service those provisions the application referred to in paragraph 9, add the previously issued the consumer's permission. 10. These provisions referred to in paragraph 1 shall provide the consumer, if the documents have changed the previously specified the documents submitted.
12. The State revenue service examine the documents presented and within 10 working days of the receipt issued to the consumer's permission or notify the applicant in writing (the consumer) the decision on refusal to issue a consumer's permission.
13. the consumer shall permit is issued for each alcoholic beverage names (types). The consumer's authorization shall specify the following: 13.1. name of consumer legal address and fiscal code;
13.2. the spirit drink name and quantity (litres absolute alcohol and liters), which allow the consumer to buy, but not more than one year consumed quantity;
13.3. for what purpose allowed to use spirits;
13.4. the company's address in which the liquor will be stored and used;
13.5. alcoholic beverages, the use of a portion of the tracking table (annex 1);
13.6. the consumer's permission date of entry into force and expiry date;
8.5. the issuing officer's signature and transcript.
14. the consumer and the supplier of these rules specified in section 13.5 table filled when alcoholic drinks are delivered.
15. The State revenue service consumer does not issue the permit if: the application does not specify 15.1. all the necessary messages, or all of these rules have been submitted 10. the documents referred to in point;
15.2. the application or documents provided incomplete or false information;
15.3. as food production used for alcoholic beverages that exceed the law "about the excise tax on alcoholic beverages" article 8, referred to in the third subparagraph;
15.4. the applicant during the year before the application is withdrawn by the consumer permission for this offence;
15.5. the requesting officer during the year before the application violated the law "on excise taxes on alcoholic beverages" or the requirements set out in these provisions.
16. The State revenue service permission is withdrawn by the consumer if the consumer application: 16.1 the attached documents or give false information;
16.2. The State revenue service found that the consumer uses the spirits for purposes other than specified in the permit;
16.3. the consumer is not provided by this provision in paragraph 21 that such conditions are met;
16.4. the consumer has filed an application for the withdrawal of the authorisation of the consumer.
17. The State revenue service has the right to revoke the authorisation if the consumer: 17.1. application of the consumer or in the documents annexed thereto provide incomplete information;
17.2. the consumer is not submitted within the time the rule referred to in paragraph 20 of the report;
17.3. the consumer has broken the other requirements in these regulations.
18. Within three working days after the decision on the withdrawal of the authorisation of the consumer public revenue service sent to the user. The decision shall specify the consumer's cancellation.
19. If the consumer application or the documents attached to the specified information is changed, the consumer about five working days written notice to the State revenue service, adding new conditions supporting documents. If the customer specified in the authorization information is changed, the consumer shall also submit the original licence of the consumer. The State revenue service within 10 working days after the receipt of the information in the consumer's permission to re-register or provide a motivated written refusal.

20. the consumer each month until the 15th date of the State revenue service submitted a report of previous month spent drinks (annex 2).
21. the consumer 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 for suppliers supplier, supplying 22. spirits consumers, goods receipt, invoice, in addition to the alcohol laws of those indicates 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 consumer, the supplier must fill out this provision specified in table 8.4.
25. the supplier shall supply to the consumer drinks only consumers in the permit limit.
26. Spirit drinks be exempted from excise duty at the moment, where they delivered in accordance with these terms to the consumer.
 
IV. conditions for the destruction of the spirit drinks in order to apply the law 27. Article 8 of the first paragraph of article 11 to excise tax exemption, tax warehouse holder 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 tar, crushing it in specially equipped facilities, 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 provisions referred to in paragraph 32 of the Act of destruction confirms the Excise warehouse of the holder of the right to apply excise duty exemption.
 
V. closing question 34. Until 1 May 2004 for spirit drinks covered by article 8 of the law, first paragraph, 5, 8, 9, 10 and 11 set out in excise duty exemption, supplies to consumers only from a tax warehouse.
Prime Minister e. Repše Finance Ministers in place economic Minister j. lujans Editorial Note: rules shall enter into force on the 3 April, 2003.