The Republic of Latvia Cabinet of Ministers Regulations No. 399 in Riga in 1999 (30 November. No 67, 21) arrangements refundable excise tax on petroleum products, fuel oil, they substitute products and components used as heating fuel are Issued in accordance with the law "on excise duties on petroleum products" 8. the second paragraph of article 1 these rules determine the order in which the undertakings (companies) and other legal entities (hereinafter referred to as the company) refundable excise tax on petroleum products (hereinafter tax) if the fuel oil, the companies substitute products or components (fuel oil) used as a fuel for heat production in space heating and hot water preparation (fuel).
2. the duty shall be refunded if the company uses fuel oil heat abstraction production (processing) technology in the process of heat production for purposes other than as heating fuel.
3. A company that uses both fuel oil for fuel and heat production production (processing) technology in the process of heat production for other purposes, the duty will be released only for the quantity of fuel oil needed to produce the heat for heating (on the condition that the company provides individual heating of the heat output records). A company that does not provide a separate accounting of the heat output for heating, the tax on fuel oil used shall not be refunded.
4. A company that fuel oil used as fuel from the State budget in repaying the duty according to the law "on excise duties on petroleum products" to the prescribed rate for the period in question for each kilogram of fuel used, but no more than 129 kilograms to one megavatstund produced.
5. The right to a tax refund is the same company that is one of the following special permissions (licenses) or fuel oil purchased from another company, which is one of the following special permissions (licenses): 5.1. special permit (license) for the import of fuel (for imports) and wholesale;
5.2. special permit (license) the fuel wholesale.
5.3. special permit (license) for the manufacture and wholesale of fuel.
6. to get back the tax paid by the company not later than one month before the rule laid down in paragraph 8 the time submit to the State revenue service institution in which it is registered as a taxable person, the following documents: 6.1 the written request for the refund of the tax paid;
6.2. reimbursable tax calculation made using this rule 6.5, 6.6, 6.7 and 6.8. the information referred to in subparagraph;
6.3. the customs declaration, or a copy thereof, showing the introduction of fuel oil, and the payment document or a copy thereof to the credit check that fuel duty has been paid (even if the company has imported fuel oil);
6.4. the Bill of lading, invoice, or a copy of it on the supply of fuel oil (fuel oil if the company is acquired from another company);
6.5. the oven or firing technical characteristics of the (passport) or a copy of it with the indication of the oven or firing capacity;
4.1. technical characteristics (passport) or a copy of an accounting device that provides heat produced records, if a company uses fuel oil both for fuel and heat production production (processing) technology in the process of heat production for other purposes;
6.7. data on heat produced, which was used for the production of fuel oil, which the refundable tax;
6.8. The State Labour Inspectorate approved certificate or its copy, which contains the used fuel oil (fuel) consumption maximum oven or stove or firing and firing capacity utilisation ratio.
7. In submitting this rule 6, paragraph remaining copies of documents in their original.
8. by paragraph 6 of these rules in the document referred to in the receipt and inspection of the State revenue service authority from the State budget, which consists of part of the revenue from tax payments, tax paid to the company shall reimburse the following periods of time: 8.1 until 20 June of the current year, for the first four months are actually purchased and used the quantity of fuel oil, calculated on 1 may;
8.2. to the current year's 20 October — for the first eight months, actually purchased and used the quantity of fuel oil, calculated on September 1. Of amounts deducted the amount paid in advance in accordance with the provisions of section 8.1;
8.3. until next year, on 20 February last year actually purchased and used the quantity of fuel oil. Of amounts deducted the amount paid in advance in accordance with the provisions of point 8.1 or 8.2 or paid in advance in accordance with the provisions of section 8.1 and 8.2.
9. On the fuel oil tax paid is not refunded if the company has not met any of the requirements set out in these provisions.
10. If you have tax or other compulsory payment of debts to the State budget, in the amount of tax refunded for fuel oil used as fuel is reduced by this amount.
11. point 8 of these provisions will only apply for the fuel oil, which the company actually bought and used, from 1 January 2000.
12. in order to get back the tax paid on the purchase in 1999 and used fuel, the company up to the year 2000 January 20, submitted to the national revenue authority in these rules referred to in paragraph 6 of the document. After the receipt of the document and checks the national revenue authority from the State budget, which consists of part of the revenue from tax payments, tax paid is refunded to the company in 2000 20 February for the period from 16 March 1999 to December 31, actually purchased and used the quantity of fuel oil, calculated on January 1. Of amounts deducted the amount paid in advance in accordance with the Cabinet of Ministers of 29 June 1999, provision no. 233 "arrangements refundable excise tax on petroleum products, fuel oil, they substitute products and components used as heating fuel" paragraph 10.
13. in order to get back the tax paid on the purchase in 1999 and used fuel oil, fuel oil company has purchased from another company, in addition to the provisions referred to in paragraph 6 of the document submitted to the national revenue authority a copy of the customs declaration certifying that the importation of fuel oil, and a copy of the payment document with a credit check that fuel duty has been paid.
14. the company under these regulations on fuel oil tax refund used for production of heat production (processing) technology in the process, if the fuel oil was purchased and used during the period from 16 March 1999 to 31 august. In this case, the company this rule 6.8 referred to in the document submitted by: 14.1. Ministry of Agriculture approved a certificate or a copy of a fuel oil consumption law, technological process (if the company fuel oil used in agricultural production, its primary and processing);
14.2. the Ministry of Economic Affairs approved a certificate or a copy of a fuel oil consumption law, technological process (if the company used industrial fuel oil production (processing) in other sectors).
15. Be declared unenforceable in the Cabinet of Ministers of 29 June 1999, the provisions of no. 233 "arrangements refundable excise tax on petroleum products, fuel oil, they substitute products and components used as heating fuel" (Latvian journal, 1999, no. 216).
 
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