Cabinet of Ministers Regulations No 841 Riga 2014 (23 December. No 72 80) amendments to the Cabinet of Ministers of 30 March 2010 regulations no 300 "rules on excise tax declaration form and fill the order" Issued in accordance with the law "on excise duty" article 24, third subparagraph 1. make Cabinet 30 March 2010 No. 300 in the terms of "the provisions on excise tax declaration form and fill it in order" (Latvian journal, 2010, 51/52, nr. 121.; 2012 34., no; 13, 198. no; 2014, 22 No.) 1.1. the following amendments: deletion of paragraph 6, the words "where such additives are added to the oil products Excise warehouse in the Republic of Latvia"; 1.2. to replace paragraph 36 numbers and the words "in column 3 and 4" with numbers and the words "3., 4. and 5. '; 1.3. make the following subparagraphs 37.2.: 37.2. in row 19 "– the quantity of tobacco products from line 18, which left the Excise warehouse under the deferred payment of excise duty in accordance with article 25 of the law. If you leave the tobacco leaves, then in accordance with article 25 of the law of the 15th of the Declaration shall be accompanied by supporting documents for the amounts on the line; " 1.4. to make annex 1 as follows: "annex 1 Cabinet 30 March 2010 the regulations no 300 oil products excise tax declaration Period 1-year-month 01 2 0 02-date 03 2. Law" on excise tax "prescribed in article 23 tax payment deadline-year, month, date, news on 04 2 0 3. excise tax payer-05 authorized status holder registered consignee temporarily registered consignee registered consignor another person-taxpayer's name or the first name and last name 06-tax payer registration code or ID code 07-excise tax payer identification number 08-warehouse excise ID 09 oil products in lead-retaining gasoline, carried it behind-stājēj-Pro-agricultural and com-life (in litres) leaded petrol, its behind-stājēj-products and-nt not kompa (liters) of kerosene, its behind-stājēj-products and-not nt/komp (liters) of diesel fuel (gas oil), its behind-stājēj-products and-nt not kompa (in litres) of the vieleļļ-burning its behind-the-stājēj-products and-nt not kompa (liters) burned-vieleļļ, its behind-stājēj-products and-nt not kompa (kilo-grams) petroleum gases and other gaseous ogļūdeņ-harvest, except for natural-gas (kilo-grams) petroleum gases and other gaseous ogļūdeņ-harvest, except for natural-gas used for which-Albania (kilo-grams) highlighted (marked) diesel-fuel (gas), kerosene, or Dag-vieleļļ, substitutes-products and-nt not kompa (liters) highlighted (marked) diesel-fuel (gas) , or burned kerosene-vieleļļ, its behind-stājēj-products and-nt not kompa, if at least 5% of the total quantity of the product forming the rape seed oil or extract a substance, biodeg-(liters) of unleaded gasoline, if the added absolute alcohol constitutes 70-85 v-percent (inclusive) of the total product quantity (litres) highlighted (marked) diesel-fuel (gas) (also an attached note from rape seed oil derived biodiesel-fuel) used by the law "on the excise tax" article 2.2 part set selected targets (in litres) of biodiesel-fuel/rape seed oil (liters) of waste oil (litres) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 4. Excise duty rate (1., 2., 3., 4., 5., 9, 10, 11, 12, 13. and the box-14 euro per 1000 litres; 6, 7 and 8 in the box – euro for 1000 kilograms) 10 5. Authorized by the holder of the total quantity exported from an Excise warehouse 11-the quantity exported from an Excise warehouse under the deferred payment of tax in accordance with the law "on excise duty" article 25 12-quantity exported from an Excise warehouse of goods and exempt from excise tax under the Excise Tax Act "for" 18 and 20 of article 13 quantity consumed by the Excise warehouse of the Excise warehouse 14 found the actual shortfall 15-permissible loss resulting from the production, processing, mixing, processing or packaging process 16-allowable loss incurred in the process of storing 17 actual shortfall caused by moving in accordance with the law "on the excise tax" article 25 18-19 loss levels the quantity in respect of which excise tax is payable (11.-12. r. r.-13. r. + 14 + 15. r. r..-16.-17. r. r. + 18.-19. r. r.) 20 the tax amount (10. r. r.: 20 x 1000) 21 6. Registered consignee or temporarily registered recipient total quantity received 22 tax amount (10 x 22. r. r.: 1000) 23 7. registered consignor the total quantity for which the excise tax is payable in accordance with the law On excise duty, "" 25. the third paragraph of article 24, the actual shortfall caused by moving in accordance with the law "on excise duty" article 25 25-allowable loss 26 quantity on which excise tax is payable (24 + 25. r. r.-26. r.) 27 tax amount (10. r. r. 27:1000 x) 28 8. Natural or legal persons who import or receive petroleum products in the Republic of Latvia from another Member State in accordance with the law "on excise duty" article 23 of the seventh part of the total amount imported in the Republic of Latvia 29-amount exempt from excise tax under the Excise Tax Act "on" the third subparagraph of article 21 of the 30 quantity on which excise tax is payable (29.-30. r. r.) 31 tax amount (10. r. r. 31: x 1000) 32 9. Adjustment (+/–) Quantity adjustment 33 tax amount (10.33. r. r. x: 1000) 34 10. total excise tax amount for each type of (euro) (21. r. r. 28 + 23. +. 32. r. + r. + 34. r.) 35 11. total excise tax amount (euro) (35.1-14. the line amount column) 36 12. The marks of the Declaration added source documents 37 "1.5. make annex 3 as follows:" 3. the Cabinet of Ministers of 30 March 2010. Regulations No 300 of tobacco products excise tax return

1. Period-year-month 01 2 0 02-date 03 2. Law "on excise tax" prescribed in article 23 tax payment deadline-year, month, date, news on 04 2 0 3. excise tax payer-05 authorized status holder registered consignee temporarily registered consignee registered consignor another person-taxpayer's name or the first name and last name 06-tax payer registration code or the personal code 08-excise tax payer identification number 09                        
-warehouse excise identification number 10 4. Law "on excise tax" article 13, paragraph 2, first subparagraph "a" referred to in the rate of excise duty on cigarettes (euros per 1000 pieces) 11 magnification factor, if the cigarettes exceeds 80 mm 12 5. Law "on excise duties" in article 13, first paragraph, point 2 b in referred rate cigarettes (percentage) 13 the maximum retail price for a packet of cigarettes (euro) 14 cigarettes packets (pieces) 15 6. total excise tax rates on cigarettes (euros per 1000 pieces) (r. [x 11. 12. r.] + 13. r. : 100 x 14. r.: 15. r. x 1000) 16 types of tobacco products (column 1 and 2-piece; 3., 4. and 5.-g in box) cigars and cigarillos cigarettes smoking tobacco tobacco leaves finely cut tobacco cigarette wound other smoking tobacco 1 2 3 4 5 7. Excise duty rate (column 1 and 2-euro for 1000 pieces; 3., 4. and 5. box-euro for 1000 grams) 17 8. Authorized by the holder of the total quantity exported from an Excise warehouse, 18-the quantity exported from an Excise warehouse under the deferred payment of tax in accordance with the law "on excise duty" article 25 19-the quantity exported from an Excise warehouse in accordance with the law "on excise duty" 23. the nineteenth part of article 20-quantity that left the Excise warehouse and exempt from excise duty, in accordance with the law "on excise duty" article 17 paragraph 2, first subparagraph, article 20 and article 21 of the sixth quantity consumed 21 Excise warehouse Excise warehouse 22 found the actual shortfall 23 actual shortfall caused by moving in accordance with the law "on excise duty" article 25 24 quantity in respect of which excise tax is payable (18.-19. r. r.-20.-21. r. r. + 22 + 23. r. r. + 24. r.) 25-quantity marked with excise duty stamps 26 tax amount (17. r. r. 25:1000 x) 27 9. Registered consignee or temporarily registered recipient total quantity received 28 tax amount (17. r. r.: 1000 x 28) 29 10. registered consignor the total quantity for which the excise tax is payable in accordance with the law "on the excise tax" 25. the third paragraph of article 30 the actual shortfall as a result, moving in accordance with the law "on the excise tax" article 25 of 31 quantity in respect of which excise tax is payable (+ 31.30. r. r.) 32 the tax amount (17.32. r. r. x: 1000) 33 11. Natural or legal persons who import or receive tobacco products in the Republic of Latvia from another Member State in accordance with the law "on excise duty" article 23 of the seventh part of the total amount imported in the Republic of Latvia 34-quantity exempted from excise duty, in accordance with the law "on excise taxes" 21. the third paragraph of article 35 quantity on which excise tax is payable (34-35. r. r.). 36 the tax amount (17 x 36. r. r..: 1000) 37 12. Tax pursuant to the excise tax stamps on which excise duty has been paid before the excise tax receipt or grades due 180 days from excise duty stamps of the date of receipt of the quantity of tobacco products which comply with the excise duty received a mark of 38 excise tax amount (euro), which is paid in accordance with the received one mark from previous periods of taxation If the marked tobacco products concerned are imported into the Republic of Latvia or exported from an Excise warehouse, 39 tax amount (17.38 x. r. r.: 1000-39. r.) 40 13. Adjustment (+/–) 41 adjustment of tax amount (17.41. r. r. x: 1000) 42 14. total excise tax amount for each aisle (euro) (r. 27 + 29. r. r. 33 +. + 37. r. + 40 + 42. r. r.). 43 15. total excise tax amount (euro) (43. boxes 1, 2, 3, and 4 columns) 44 16. The marks of the Declaration added source documents 45 ' 2. this rule 1.2., 1.3 and 1.5. subparagraph shall enter into force on 1 April 2015. 3. subparagraph 1.4 these rules shall enter into force on July 1, 2015. 4. the rules shall enter into force on January 1, 2015. The Prime Minister is the Minister of Finance of Rashness Newsletters site – Minister of Foreign Affairs Edgar a Rinkēvič