The Cabinet of Ministers of the Republic of Latvia of 3 June 1997 on the rules no. 202 in Riga (31.11. ¤) the rules on the application of the excise duty to petrol, diesel (gas oil), kerosene, fuel oil and substitute products and components made in accordance with the law "on the excise tax on" articles 3 and 5 of the i. General questions 1. These terms shall be governed by the applicable goods excise tax on gasoline, diesel fuel (gas), kerosene, fuel oil, substitute products and components thereof, as well as the procedures for the repayment of excise taxes on companies (companies) and other legal entities that petrol, diesel (gas oil), kerosene, fuel oil and substitute products and components used as raw material in manufacturing (processing) technological process as fuel for boilers or as fuel for production of heat production (processing) technology in the process.
2. The law "on excise tax" prescribed by the excise tax applies to the following goods: 2.1 for unleaded petrol, the substitute products and components that are in accordance with the combined nomenclature of goods correspond to the following codes: code product name 270900100-natural gas condensate-light oils: 271000110-specific recycling processes-271000150-chemical transformation processes, except in the 271000110.-zīcij in subp--other---special needs: alcohols: 271000210----white spirit (white spirit) 271000250----other------no more than 0.013 g/l : 271000270-------with lower octane than 95 271000290-------with octane 95 or higher, but lower than 98 271000320-------with octane 98 or higher 271000370----spirit type jet fuel 271000390----other light oils-381119000-other 381400900-other 2.2. for leaded petrol, the substitute products and components that are in accordance with the combined nomenclature of goods correspond to the following codes: code product name---other:----motorbenzīn: 271000260--------aviation gasoline---more than 0.013 g/l : 271000340-------with lower octane than 98 271000360-------with octane 98 or higher-anti-material configurations: 381111--of lead compounds on the basis of:-381111100-381111900-based on tetraethyl lead-other kerosene, its 2.3 substitute products and components that are in accordance with the combined nomenclature of goods correspond to the following codes: code product name-medium oils: 271000410-specific recycling processes-271000450-chemical transformation processes, except in the 271000410.-zīcij in subp--other :--:--271000510-kerosene-jet fuel-271000550------the rest of the 271000590 the remaining 2.4 diesel (gas oil), the substitute products and components that are in accordance with the combined nomenclature of goods correspond to the following codes: code product name-the volatile oil (gas oil): 271000610---specific recycling processes 271000650-chemical transformation processes, except in the 271000610.-zīcij in subp---other: 271000660----with a sulphur content not exceeding 0.05% 271000670----with a sulphur content of more than 0.05% but not more than 0.2%, 271000680----with a sulphur content of more than 0.2% 2.5. fuel oil, the substitute products and components that are in accordance with the combined nomenclature of goods correspond to the following codes: code product name-a fuel oil: 271000710---specific recycling processes 271000720-chemical transformation processes, except in the 271000710. subpozīcij-in-the-other needs: 271000740--with a sulphur content of not more than 1%: 271000741---------oil 271000749-other 271000760----with a sulphur content of more than 1% but not more than 2% 271000770----with a sulphur content of more than 2% but not exceeding 2.8% 271000780----with a sulphur content of more than 2.8% II. Arrangements refundable excise tax on gasoline, diesel fuel (gas), kerosene, fuel oil, substitute products and components, if they are used for feedstock or as fuel for industrial 3. undertakings (companies) and other legal entities, which use petrol, diesel (gas oil) , kerosene, fuel oil, substitute products and components as raw materials production (processing) technological process, from the State budget repays the excise duty according to the law "on excise tax" to the prescribed rate for the period in question for each production (processing) technological process used as raw material for gasoline, diesel fuel, kerosene (oil), the substitute products and components, as well as the litre for every fuel oil, substitute products and components of the kilogram.
4. the undertakings (companies) and other legal entities, which use petrol, diesel (gas oil), kerosene, fuel oil, substitute products and components as fuel or as fuel for boilers heat extraction (processing) of production technological process, from the State budget to reimburse excise duty according to the law "on excise tax" to the prescribed rate for the period in question for each as fuel boilers or heat production (processing) of production technological processes used in the diesel fuel (gas), kerosene replacement product and component it litres but not more than 150 litres per gigakalorij, as well as produced for each fuel, its substitute product and component kilograms but not more than 150 kilograms per gigakalorij produced.
5. the right to a refund of excise duty is the provision in paragraph 3 and 4 the following companies (companies) and other legal entities, which have a special permit (license) petrol, diesel (gas oils), kerosene, fuel oil, substitute products and components thereof, for imports or products referred to substitute products and components purchased from companies (companies) who has the appropriate license.
6. in order to receive a refund of excise duty paid, not later than one month before the rule in paragraph 7 the deadlines the State revenue service territorial institution must submit: 6.1. This provision 3 the undertakings referred to in paragraph (companies) and other legal entities: 6.1.1. a written request for refund of excise duty paid;
6.1.2. notarized company (the company) or other legal person of a copy of the registration certificate;
6.1.3. the customs declaration or invoice, and invoice for the purchase of the raw material, which contains a check mark, the invoice and all taxes have been paid;
6.1.4. technical documentation, regulating technological progress (materials, which, according to the dossier is required to produce one unit of the finished product);
6.1.5. the data on the amount of production that were used for the production of the raw materials on which the refundable excise tax;
6.2. This provision in paragraph 4, the following companies (companies) and other legal entities: 6.2.1 a written request for refund of excise duty paid;
6.2.2. a customs declaration or invoice, and invoice for the purchase of fuel, which contains a check mark, the invoice and all taxes have been paid;
6.2.3. boilers and furnaces technical specification (pas), which contains the power of it;
6.2.4. the data of the heat produced, which was used for the production of fuel for which a refundable excise tax (by fuel type);
6.2.5. advice, approved by the public authorities or the licensed undertaking carrying out the respective boilers technical supervision. This certificate must indicate the type of fuel used, the maximum consumption of boilers and boilers capacity utilisation ratio.
7. by paragraph 6 of these rules in the document referred to in the receipt and inspection of the State revenue service territorial body of the State budget, comprising part of the revenue from excise duties, that provision in paragraph 3 and 4 the following companies (companies) and other entities paid refunded excise duty the following periods of time: 7.1. current year august 20-the first half actually purchased and used the petrol, diesel (gas oil) , fuel oil, kerosene, the substitute products and the quantity of the component calculated on 1 July;
7.2. to March 1 next year-for the past year actually purchased and used the petrol, diesel (gas), kerosene, fuel oil, substitute products and components thereof; of amounts deducted the amount paid for the previous year's first half.
8. the State revenue service territorial institution are eligible to repay these rules 3 and 4 of the companies referred to in paragraph (company) and other legal persons referred to in the request the amount of excise duty paid only after checking the contributions of the State budget.
9. the excise duty paid will not be refunded if: 9.1 the undertaking concerned (the company) or other legal person has tax or other compulsory payment of debts to the State budget;
9.2. This is one of the requirements laid down in these provisions.
III. Transition issues

10. The State revenue service territorial institution in accordance with the procedure laid down in these provisions before 20 august 1997 from the national budget to reimburse the excise duty paid under the Act on excise tax "set rates for 1996 are actually purchased and used the substitution of petrol, and the quantity of the component; of amounts deducted amount for this period paid in advance for each 0.04 lats of gasoline used, the substitute products and components per litre.
11. the provisions of point 2.3 shall enter into force on 1 July 1997.
12. the provisions of point 2.5 shall enter into force by 1 January 1998.
13. Be declared unenforceable in the Cabinet of 31 October 1995, the provisions of no. 316 "rules for the application of the excise duty for petrol and diesel, the substitute products and components" (Latvian journal, 1995, 172, 184. no).
Prime Minister a. slice financial Minister r. tit