The Republic of Latvia Cabinet of Ministers of 29 June 1999, in Regulation No 232 (in Riga. No. 33, § 6) procedures for excise tax on alcoholic beverages, which are used for the production of other goods are Issued in accordance with the law "on excise taxes on alcoholic beverages" article 9 the fourth part i. General questions 1. These rules shall determine any: 1.1. excise duty on alcoholic beverages (tax) payer will apply the law On excise duty, "alcoholic beverages" article 9, first paragraph, the rate of duty laid down for those alcoholic beverages that supplies a legal person (hereinafter manufacturer) that these drinks are used in other goods (except alcoholic beverages);
1.2. tax refunded to the producer who brought out of the customs territory of the Republic of Latvia to the goods on the raw material used in alcoholic beverages, for which the tax has been paid according to the law "on excise taxes on alcoholic beverages" article 9, first paragraph, the specific tax rate.
2. These provisions shall not apply to alcoholic beverages, denatured, which shall be exempt from tax in accordance with the law "on excise taxes on alcoholic beverages" article 8, paragraph 1.
3. Taxable person is allowed to apply to alcoholic beverages, the law "On excise taxes on alcoholic beverages" 9. in the first subparagraph of article tax rate, where a taxable person supplies liquor producers, who have received these rules permit referred to in paragraph 8.
II. Authorization to purchase alcoholic beverages 4. For permission to buy alcoholic drinks, which will be used as raw material in the production of other goods, the manufacturer shall submit the application in the management of goods excised, which indicates the following: 4.1 the manufacturer's name, legal address, fiscal code and the State revenue service authority in which the manufacturer is registered as a taxable person;
4.2. the taxpayer's name, address and fiscal code, from which manufacturer will buy alcoholic beverages;
4.3. list of attached documents;
4.4. date of filing of the application;
4.5. the manufacturer responsible for the signature and transcript.
5. the application shall be accompanied by the following documents: 5.1. documents showing the name of the alcoholic beverages, quantity (litres) and the absolute quantity of alcohol (percentage) that will be used as the raw material and is calculated using the 5.2 and 5.3 of the provisions referred to in the news;
5.2. documentation, indicating what the spirit drink and in what quantities (litres) and the absolute amount of alcohol (percentage) is required to produce the goods in question (100 kilogram of food or the appropriate units of measure other goods);
5.3. documents indicating the quantity of goods produced (kilograms of food products or the appropriate units of measure other goods), as used in the drinks in a given period (for example, month, year);
5.4. the documents that certify that the production of other goods (except food) are required for alcoholic beverages;
5.5. the taxpayer signed contract on the purchase of a copy of spirit drinks;
5.6. with the signature of the manufacturer responsible for the production and storage of approved premises a copy of the plan;
5.7. the copies of the documents certifying the manufacturer property, possession or production of rental rights to technical support (production, trade, storage facilities and equipment);
5.8. copies of documents certifying their bilge verification be storing up in alcoholic beverages;
5.9. previously issued permissions, if this provision in paragraph 8 that authorisation is issued.
6. By submitting this provision referred to in paragraph 5 of document copies, the original display.
7. These regulations 5.8. documents referred to in apakšpunk shall be submitted to the manufacturer at the store more than 2000 litres of alcoholic beverages.
8. Excised goods administration checks the documents submitted by the manufacturer, and 10 working days after receipt of authorisation or of the decision on the refusal to issue a permit. Permit is issued for each alcoholic beverage names (types). The authorisation shall specify the following: 8.1 the manufacturer's name, address and fiscal code;
8.2. This provision specified in point 5.1 the spirit drink name, quantity (litres) and the absolute quantity of alcohol (percentage), which the manufacturer allowed to purchase in accordance with the provisions of paragraph 3, the conditions for the use of those raw materials of alcoholic drinks (but not more than one year consumed quantity);
8.3. alcoholic beverages, the use of a portion of the tracking table (annex);
8.4. the date the authorisation takes effect;
8.5. the date by which the permit is valid;
8.6. Excised goods administration officers signature and transcript.
9. the manufacturer and the taxable person under this rule 8.3. the specified table filled when alcoholic drinks are delivered.
10. A taxable person supplies the drinks manufacturer in accordance with the provisions of paragraph 3, the conditions specified in the permit quantity only.
11. Excised goods administration shall take a decision on the refusal to issue a licence or authorization in the following cases: cancellation 11.1. manufacturer is not specified by the application, all the rules referred to in paragraph 4 or has not submitted all the provisions referred to in paragraph 5;
11.2. If the raw materials used for the production of foodstuffs drinks above the law "about the excise tax on alcoholic beverages" article 9 the restriction referred to in the second subparagraph;
11.3. the manufacturer, or in the documents accompanying the application has provided false statements or accompanying documents are forged;
11.4. the manufacturer's designated officer has not paid the fine that is imposed for this offence, the law "on the excise duty on alcoholic drinks" or other movements associated with alcohol laws;
11.5. the manufacturer does not comply with other requirements of this regulation.
12. If the decision is taken concerning the withdrawal of authorisations, the excised goods administration within ten working days, send to the applicant a decision stating the reasons for the cancellation of the permit. For information about permissions reversed excised goods administration sent for publication in the newspaper "journal".

13. A change in the application or the documents attached to these conditions, the manufacturer during the week for shall notify in writing the excised goods management. A change in the conditions specified in the authorisation, the excised goods administration shall carry out the appropriate amendments to the permit.
III. Overview of the delivered drinks 14. Taxable person supplying liquor producers, on the documents accompanying the goods in addition to the legislation requirements: 14.1. the drinks are raw;
14.2. calculate the excise tax alcoholic beverages.
15. each month until the seventh day, the excised goods administration sends all State revenue service authorities list of those producers that up to the first date of the month has been issued or revoked these regulations permit referred to in paragraph 8.
16. together with the excise duty on alcoholic beverages, the Declaration shall be submitted by the taxable person in the State revenue service report about the producers delivered the previous month, spirit drinks (hereinafter report).
17. the report indicates the following: 17.1. manufacturer (name, address, and taxpayer registration number), which delivered alcoholic beverages;
17.2. each manufacturer supplied drinks (name, quantity (litres), the absolute quantity of alcohol (percentage));
17.3. the review completed;
17.4. the taxpayer's officers signature and transcript.
18. the national revenue authority checks from taxpayers received the report and compare them with the provisions referred to in point 15 of excised goods management received the list. About irregularities in the State revenue service notifies the excised goods.
19. the national revenue authority collects from taxpayers received reports and up to the end of the current month send the excised goods, for the management of information, which the manufacturer (name, address, and taxpayer registration number) supplied the spirits (name, quantity (litres), the absolute quantity of alcohol (percentage)).
IV. export of goods the production of which the use of raw materials in liquor tax paid 20 To get back, producer, exported from the customs territory of the Republic of Latvia, the goods used as inputs for the production of alcoholic beverages, for which the tax has been paid according to the law "on excise taxes on alcoholic beverages" article 9, first paragraph, the tax rate prescribed by the State revenue service institution in which the manufacturer is registered as a taxable person submit the application. The application shall state the following: 20.1. the manufacturer's name, address, postal code, taxpayer registration number;
20.2. list of attached documents;
20.3. the date of filing the application;
20.4. the manufacturer responsible for the signature and transcript.
21. the application shall be accompanied by the following documents: 21.1. these regulations 5.1, 5.2 and 5.3 documents referred only to alcoholic beverages, which are used as raw material in those produced items, which are exported from the customs territory of the Republic of Latvia;
21.2. the taxable purchase of spirit drinks trade a copy of the accompanying document;
21.3. the copies of the customs declaration by the Customs authorities of the mark, which certifies that the goods on the production of raw materials used for alcoholic beverages, are exported from the customs territory of the Republic of Latvia.
22. The State revenue service check from the manufacturer in accordance with the provisions of paragraphs 20 and 21 of the information contained in the documents received in compliance with the requirements of this regulation and within 30 working days of the receipt of the documents released tax paid.
23. the Tax Paid is not refunded if: this rule 23.1.21.2. in the documents accompanying the goods referred to in that provision have not been specified in paragraph 14 of that report;
23.2. the raw material for the production of foodstuffs used in alcoholic beverages that exceed the law "about the excise tax on alcoholic beverages" article 9 the restriction referred to in the second subparagraph;
14.5. not satisfied any other of the requirements in these rules.
24. If the manufacturer's minimum tax or other charges to the State budget, the amount to be repaid will be reduced according to the manufacturer's tax debt.
 
Prime Minister v. krištopans Finance Minister i. Godmanis