Cabinet of Ministers Regulations No. 588 in 2002 Riga, December 27 (Mon. No 60, 13 §) rules on excise tax guarantees alcoholic beverages, beer and tobacco products Issued in accordance with the law "on excise taxes on alcoholic beverages" article 14, third and eighth, law "on excise duty to beer" article 12 the third and sixth and the law "about the excise tax on tobacco products" in article 13, fourth and eighth questions i. General provisions 1. determines the order in which the State revenue service shall , removable and returning excise tax in securities (hereinafter Security) to ensure that excise duty (tax) collection of payment according to the law "on excise duties on alcoholic beverages", the law "on excise duty to beer" and the law "on excise duties on manufactured tobacco", as well as procedures for the calculation of the amount of the security.
2. the provisions do not apply to transactions with liquor, beer and tobacco products (hereinafter excise duty), which according to customs law shall be submitted to customs procedures.
3. a security shall be submitted in the State revenue service person – importer excise duty or Excise warehouse holder (hereinafter applicant for security), which takes responsibility for possible tax evasion. Support the applicant must not be included in the State budget of tax arrears or if the payments legislation has been extended in accordance with the procedure prescribed by the applicant for the security obligations must be performed.
4. the securities as collateral for the applicant can submit a credit insurance policy or guarantee if the insurance company which issued the insurance policy or credit institution that issued the credit guarantee, has acquired the status of a provider in Chapter VII of these regulations.
5. The State revenue service security does not accept requests to increase its amount or submit other security if: 5.1 security amount is less than this rule 46.1. in point level (if the applicant is a security holder of the warehouse, which produces products subject to excise duty and has the license for the production of the raw-alcohol and the sale of or license production of alcoholic beverages and commercialized, or statement of beer or licence for the manufacture of tobacco products and marketing);
5.2. the amount of the security may not be borne by the tax payment (if the applicant is not a security holder of the warehouse, who produce products subject to excise duty);
5.3. the person who issued the security, has not attained the status of the provider of those rules specified in Chapter VII;
5.4. the security of the applicant is not noticed the other requirements of this regulation.
6. the guarantee period for the applicant to pēctaksācij 15th date of the State revenue service submitted a report on the use of the provision in the tax period (annex). The report shall be submitted separately for each kind of excisable goods.
7. This provision, as well as raw material and finished product inventory tax warehouse controlled by the authorized officials of the State revenue service.
8. The State revenue service uses the security lodged, to recover the tax, if it is not paid according to the law.
 
II. The individual guarantee 9. Single securities shall be in the State revenue service. On the basis of the security lodged, the State revenue service issued a one-time security certificate.
10. the lump-sum provision can be used when transporting products subject to excise duty by using deferred tax evasion, as well as receive an excise tax stamps.
11. the amount of security possible One-off tax payment for security cover, the applicant, who is responsible for ensuring that the lump sum amount of the security cover the possible tax payment.
12. The lump sum amount of the security is 100% payment of tax by taking specific action to excise duty moving through the deferred tax payment or receive excise stamps to alcoholic beverages or tobacco products (hereinafter tax stamps).
13. in order to receive a one-time security certificate security the State revenue service, the applicant shall submit the following documents: 13.1 the Director-General of the State revenue service addressed to the submission;
13.2. security certificate or policy of insurance, or credit guarantee or pledge agreement that guarantees the applicant entered into with the State revenue service;
13.3. one-time security calculation of the possible payment of tax according to paragraph 12 of these rules;
13.4. the list of persons (name, surname and personal code) with signature samples, which are eligible to sign the tax mark received the supporting documents and the customs declaration or a mandatory bills the Bill of lading, excise goods (packing slip) when they are transported through the deferred tax payment.
14. The State revenue service, based on the security of the documents submitted by the applicant, 14 calendar days and the amount of the security provider status checks of security related to the applicant, a one-time security certificate. A certificate signed by the Director-General of the State revenue service or his authorised person. The certificate shall indicate: 14.1. Security objectives (tax stamps or a tax receipt);
14.2. possible tax payment amount for which the security has been lodged;
14.3. authorised persons (name, surname and personal code), which guarantees the applicant indicated in accordance with the provisions of section 13.4, intending to place the specimen signatures;
14.4. the term of validity of the certificate.
15. If the applicant for a security carried in excise goods using the deferred taxation, customs declaration or signature of the authorised person of the packing slip, the one-time security certificate.
16. Get a tax stamp, proof of receipt signature of the authorised person, the one-time security certificate.
17. One-time security lapse and is deleted if: 17.1. over single security;
17.2. the security of the State revenue service, the applicant shall submit a copy of the document (the presentation of the originals), certifying that the excise duty operations, using the deferred tax payment is completed or the tax is paid;
17.3. the applicant surrenders the collateral security and before deletion of the security paid tax in full;
17.4. you have received a notification of a single provider security cancellation of subsequent activities under contract with the State revenue service concluded in Chapter VII of these regulations.
18. Provision under this provision and 17.4 17.1. subparagraph do not exempt the provider of your previous security commitments.
 
III. General Security 19. General Security shall be submitted to the State revenue service. On the basis of the security lodged, the State revenue service shall issue a certificate of global security.
20. The overall amount of security possible tax payment for security cover. That person is responsible for the General security of the amount calculated in accordance with the provisions of Chapter VI of the rules.
21. General Security minimum amount is 10000 dollars. Excise warehouse for beer in General a minimum amount of the security shall not apply.
22. in order to receive the certificate of global security, the security of the State revenue service, the applicant shall submit the following documents: 22.1. the Director-General of the State revenue service addressed to the submission;
22.2. security certificate or policy of insurance, or credit guarantee or pledge agreement that guarantees the applicant entered into with the State revenue service;
22.3. General Security calculation of the possible payment of tax according to this provision the provisions of Chapter VI;
22.4. the person (name, surname and personal code) list of specimen signatures, which are eligible to sign the tax mark received the supporting documents and the customs declaration or invoice, if the excise goods are transported using the deferred tax payment. Shipments that are generated for the transport of excise duty within an organization, you can sign the other Manager of the company.
23. The State revenue service, based on the security of the documents submitted by the applicant, within 14 calendar days of the amount of the security and status of obligations of the provider of security testing one or more applicant's general security certificates. A certificate signed by the Director-General of the State revenue service or his authorised person. The certificate shall indicate: 23.1. possible tax payment amount for which the security has been lodged;
23.2. authorised persons (name, surname and personal code), which guarantees the applicant specified under this provision, providing 22.4. place sample signature;
23.3. the term of validity of the certificate.

24. In accordance with paragraph 23 of these rules has been issued more general security certificates in the specified amount of security must be equal to the total amount of global security.
25. If the applicant for a security carried in excise goods using the deferred taxation (excluding internal transport companies), the customs declaration or authorized person signature of the packing slip, the global security certificate.
26. If the applicant receives the security tax stamps, proof of receipt signature authorized person specified in the certificate of global security.
27. General the security lapse and is deleted: 27.1. If the period of global security;
16.9. If the applicant waives the collateral security and before you delete the Security pay full tax on excise goods;
16.3. If you have received a notification of a general provider security cancellation of subsequent activities under contract with the State revenue service concluded in Chapter VII of these regulations.
28. If the General security lapse, the State revenue service cancels a general security certificate issued on the basis of collateral (except this rule 27.1. cases referred to).
29. delete a Security in accordance with the provisions of section 27.1. and 27.3. does not release the operator from the previous security commitments.
 
IV. Security of 30. If the applicant as collateral security has chosen security, it paid the State revenue service account specified by the amount of money that is not less than in accordance with these provisions, calculated the amount of the security, and obtain credit institutions issuing proof of payment.
31. The security shall be lodged by credit institutions only.
32. following the provision of security by the applicant, on the basis of the credit institution concerned the issue of proof of payment, in accordance with the procedure laid down in these provisions define the single coverage or general support.
33. The State revenue service lists the amount of the security deposit and reimburse its 15 calendar days after the collateral has lost strength and deleted in accordance with the provisions of paragraph 17 or 27.
34. the decision on the release of security adopted the Director-General of the State revenue service or his authorised person.
 
V. mortgage contract 35. Security the applicant may enter into a mortgage agreement with the State revenue service, only if the applicant is a security property in the land register real estate or any other thing, which, according to the law can be a Pledge pledge.
36. the applicant may pledge Collateral to the State revenue service only real estate or other things that are not burdened with debts.
37. The amount of the security may not exceed 80% of the way to secure pledged or mortgaged real estate market value of the case.
38. the market value of Securities is calculated size, valuation day specified amount of money for any property or thing can be sold (purchased) if seller and buyer do competently, with and without compulsion.
39. Ieķīlājam real estate market value determines the persons prescribed in the laws and have received license (professional qualification certificate) for the evaluation of the property.
40. If ieķīlājam thing is not real estate, its market value is determined by the State revenue service.
41. If the applicant does not agree with the State revenue service established in ieķīlājam the market value, in this case the market value determined by the Commission for the assessment of the transaction.
42. the pledge only a company can insure real estate or other things.
43. The conclusion of the pledge agreement with the State revenue service, the security of the State revenue service, the applicant shall submit the following documents: 43.1. the Director-General of the State revenue service addressed to the submission;
43.2. documents showing that the real estate ieķīlājam or ieķīlājam in the case of the applicant, the collateral property;
43.3. documents proving the ieķīlājam property or the ieķīlājam the market value according to this provision, 38, 39, 40 and 41.
44. The State revenue service, after examination of the documents submitted and the ieķīlājam value in the object status and inspection shall take a decision on the conclusion of the agreement with the securities collateral.
 
Vi. General security detection 45. General security determined guarantee.
46. The amount of the security for the tax period is: 46.1. warehouse keepers, producing the excise goods — at least 10% of the possible payment of tax that may arise during the tax period for which security shall be submitted (if they comply with the provisions referred to in paragraph 49 of the requirements);
46.2. the other collateral to applicants — 100% of the possible payment of tax that may arise during the tax period for which security is to be submitted.
47. the applicant conducting Security operations with the application of excise duty deferred taxation (raw materials and finished products storage, tax receipts, excise brand goods), provides a separate accounting of the activities, their corresponding possible tax payment and the required security.
48. If the submitted amount less the collateral for this rule set out in article 46 and in accordance with the provisions of paragraph 47 of the listed amount, the applicant suspended security operations with excise duty until such time as you increase the amount of the security.
49. The storekeeper who produce products subject to excise duty, shall provide the General collateral of at least 10% of the possible payment of tax where: 49.1. the storekeeper in charge within the statutory required tax payments;
30.6. the storekeeper shall, consistent with the laws and submit the necessary reports and declarations the State revenue service;
30.6. the storekeeper or his officials (regardless of the company, in which the officer worked) during the year prior to the lodging of a security is not breached the law On excise duties on alcoholic beverages ", the law" On excise duty to beer "or" Law On excise duties on manufactured tobacco ".
50. the holder of the warehouse, which produce products subject to excise duty, the total potential tax duty on excise goods are transported at the same time, using the deferred tax payment may not exceed the General submitted the amount of security.
51. If the potential tax payment for this rule 50. referred to excise duty outside a tax warehouse (carried) exceeding the General submitted the amount of security, the storekeeper shall increase the amount of global security.
 
VII. status of the provider to credit institutions and insurance companies 52. a credit institution which wishes to obtain provider status, submit to the State revenue service: 52.1. application on the provider's status;
52.2. notarized copy of the certificate of registration of the credit institution;
52.3. notarized copy of the articles of Association of the credit institution;
52.4. credit institutions approved by the supervisor of a copy of the annual report.
53. Provider of the credit institution acquires the status if its with the State revenue service contract, which requires that the credit institution concerned agrees within 10 calendar days of the State revenue service's written request, make all payments under the contract guarantees the applicant's tax debt.
54. An insurance company wishing to obtain provider status, submit to the State revenue service: 54.1. application on the provider's status;
54.2. notarized insurance company a copy of the registration certificate;
54.3. notarized copy of the statutes of the insurance company;
54.4. the insurance company approved by the head of a copy of the annual report;
54.5. Financial and capital market Commission issued a license (copy) guarantee insurance.
55. the status of the provider of the insurance company, if it is obtained by the State revenue service contract, which States that, where an insurance company undertakes within 10 calendar days of the State revenue service a written request to perform all the duties laid down in the Treaty, the applicant's tax provision to cover the payment.
 
VIII. Closing questions 56. Be declared unenforceable in the Cabinet of Ministers of 29 June 1999, Regulation No 236 "rules on excise tax guarantees alcoholic beverages or tobacco products" (Latvian journal, 1999, no. 216).
57. provisions applicable to January 1, 2003.
Prime Minister e. Repše Finance Minister v. dombrovsky Editorial Note: rules applicable to January 1, 2003.