Cabinet of Ministers Regulations No. 274 (No. 38. § 16) amendments to the Cabinet of Ministers of 18 April 1995 the Regulation No 120 "rules on the labelling of alcoholic beverages order" Issued in accordance with the law "on excise duties Article 5" 1. make Cabinet of 18 April 1995 the Regulation No 120 "rules on the labelling of alcoholic beverages order" (Latvian journal, 1995,66. no) follows: 1.1.1 chapter: 1.1.1. the term "alcoholic beverage excise tax stamps" to express the following : "The alcoholic beverage excise tax stamps-public authorities issued a special mark that is affixed to the packaging and the spirit drink shall certify the excise tax paid.";
1.1.2. the term "special labelling of spirit drinks" to express the following: "special labelling of alcoholic beverages for a sign-meaning of these provisions-alcohol monopoly Council approved the corresponding marking etalonparaug sign that content consumers and national control institutions the information necessary for the alcoholic drinks produced in Latvia. To mark the introduction of excise duties to fulfil its functions. "
1.1.3. the term ' spirit drink ' to express the following: ' spirit drink-the meaning of these provisions-regulations and technical documents (Safety) requirements according to the spirit drink that packs according to the alcoholic beverage labeling rules attached to the certificate of conformity specified in the excise tax stamps, or other authorized State institutions approved labelling. ";
l. 2. Express l. point as follows: "1. These provisions are established by the excise taxable imported and produced in the Republic of Latvia on the labelling of alcoholic beverages.
The excise tax free drinks (export, seized, abandoned and other) labelling procedures determined by the relevant legislation.
The labelling of alcoholic beverages to consumers the necessary information shall be governed by the law on food policy and supervision "(Latvian journal, 1995, nr. 99; 1996, 62 no).";
1.3. supplement with l '. paragraph by the following: "l. 1 special labelling alcoholic beverages marks these rules apply if under special spirits monopoly Council decision on these signs apply excise duty stamps function.";
1.4. to make paragraph 2 by the following: "2. The imported drinks are marked with excise duty stamps importing licence in specified in customs warehouses prior to their transfer for free circulation in the Republic of Latvia.
Latvia produced drinks are marked with excise duty stamps producing licence in specified labelling sites before they transfer disposals.
The territory of the Republic of Latvia only allowed to excise taxable purchase of alcoholic beverages, sales, recruitment or transfer to other conditions, handling, transport and storage, which are marked with the appropriate excise duty stamps, except that rule l. referred to in paragraph 1. ';
1.5. deletion of 4, 5 and 8;
1.6. to express 17, 18, 19 and 20 the following: "17. Licensed the production of alcoholic beverages is entitled to pašražoto to excise taxable liquor sales in the territory of Latvia only after they have been marked with conformity certificate according to the marks of excise duty specified in the licence instead.
18. the Labelling of spirit drinks, the movement from the place of production to the place of the labelling, if it does not reside with the production facilities and the single closed guarded territory, as well as any other non-labelled alcoholic beverages are limited transport convoy escorted by customs, and must be formatted with the appropriate supporting documents.
19. The labelling of alcoholic beverages out of the space allowed on the labelling, if appropriate-looking uniform model consignment note-invoice that contains the number of the certificate of compliance, as well as the labelling of alcoholic beverages excise duty stamps used for series and number.
20. the production of spirit drinks: 20. l. for each marketing alcoholic beverages intended for batch submit alcohol monopoly administration application of labelling indicating the specific labelling labelling of spirit drinks in place: 20.1.1.;
20.1.4. absolute alcohol concentration;
20.1.5.-post number of units;
20.1.6. properties of the certificate of compliance;
20.2. The alcohol monopoly Administration submitted the relevant spirits certificate of compliance of the party;
20.3. the spirits monopoly administration shall be submitted according to the design in accordance with the laws of the spirit drinks concerned party for tax calculation;
20.4. received in accordance with the submitted tax returns for spirits monopoly regulatory prescriptions of the invoice excise duty and excise tax paid non-cash form of settlement, with the State revenue service and alcoholic monopoly administration authority of a registered bank account;
20.5. receives and pays the spirits monopoly management prescriptions for the received invoice excise duty stamps. ";
1.7. to make 22, 23 and 24 by the following: "22. Fee for the spirits monopoly management services related to the labelling of alcoholic beverages, determined spirits monopoly administration and the company concerned under the spirits monopoly management discharged invoice a fixed amount to evolve separately the value added tax, paid to the spirits monopoly control of the budget specified billing account.
23. Excise stamps mounting location to the spirit drink shall by order determines the alcohol monopoly administration.
24. These rules not mentioned with alcoholic drinks, as well as to penalties for infringement of the provisions of the applicable laws and regulations of the Cabinet of Ministers. "
2. By 1 September 1996, the Republic of Latvia for licensed production of alcoholic beverages is prohibited to realize with excise taxable drinks with no excise tax stamps.
3. With l. 1996, forbidden to buy from with the establishment of excise taxable drinks with no excise tax stamps.
4. Until 1996, 1 September, the Republic of Latvia for licensed production of the spirit drinks concerned re, specifying in the spirits monopoly management in specific labelling of alcoholic drinks.
5. By 1 January 1997 in the store, buying, transporting, disposing or transferring to other conditions with excise taxable in the Republic of Latvia the spirit drinks produced, for which no excise duty stamps, except for the Cabinet of Ministers of 18 April 1995 rule no. 120 "rules on the labelling of alcoholic beverages in order to ' l '. the cases referred to in paragraph 1.
6. the rules shall enter into force by 1 September 1996.
The Prime Minister (A) the Minister of Finance. slice — Minister of Economic Affairs g. shore in 1996 Riga on 23 July