Cabinet of Ministers Regulations No. 1502 in 2013 (17 December. No 67 77) provisions on the movement of natural gas and the application of excise tax issued in accordance with the law "on the excise tax" article 7.1 share, the second paragraph of article 6.1, the fourth subparagraph of article 15.1 and article 22 of the sixth 1. determines: 1.1. procedures for the movement of natural gas; 1.2. the arrangements law "on excise duty" (hereinafter called the Act) 6.1 referred to in the second subparagraph of article natural gas shall not be subject to excise duty (tax); 1.3. the law 15.1 of the first paragraph of article 3 of the tax referred to in paragraph on natural gas administration procedures; 1.4. in order to calculate the tax on natural gas. 2. Provisions relate to: 2.1 persons entering or receiving natural gas use for own final consumption (hereinafter referred to as the end user); 2.2. who delivers natural gas to end users (hereinafter supplier); 2.3. natural gas transmission, storage and distribution system operator. 3. the duty shall be that natural gas: 3.1. used for purposes other than as motor fuel or heating fuel. For natural gas, which is used for purposes other than as motor fuel or heating fuel, considered the natural gas, which is used for the production of raw materials (processing) technology process by adding it (embedding) other goods or products, and natural gas. The loss of natural gas natural gas is supplied to the system for the supply and delivery of natural gas to final customers the difference between the amount in the corresponding period, excluding natural gas consumption technology needs; 3.2. using two ways; 3.3. using mineralogical processes; 3.4. the person who conducts economic activities, use its property or possession of existing agricultural land cover area (greenhouses) heating; 3.5. use of industrial poultry facilities (barn) and incubator heating. 4. Law 15.1 of the first paragraph of article 3 set out in the tax rate applied to natural gas when used as fuel for industrial production and other processes related to the production, primary agricultural raw materials technological equipment operation and technology necessary to ensure the climate of industrial and agricultural raw materials-processing facilities. On the premises of industrial production are considered as spaces in which the need to respect the technological climate under conditions of good manufacturing practice or in accordance with the process of regulatory documentation. 5. If the end user is in natural gas industrial park manager whose business activities within the territory of the enterprises have the right to use the excise tax free natural gas or natural gas, which apply the law 15.1 of the first paragraph of article 3 set out in the tax rate: 5.1. industrial park of economic activities within the territory of the existing companies are making natural gas accounting according to paragraph 6 of these regulations shall be calculated according to the amount of natural gas that rule 9 or 10 point and all information submitted in the industrial park Manager; 5.2 industrial parks Manager for the amount of natural gas used in a corresponding breakdown, notify the natural gas supplier, and carry out other obligations to the end user. 6. End users or separate accounts in accordance with the procedure laid down in these provisions are calculated and within the time limit set by the supplier shall notify the supplier the amount of natural gas used as fuel for heating; 6.1: 6.2. as fuel; 6.3. other purposes (not for motor fuel or heating fuel); 6.4. in two ways; 6.5. mineralogical processes; 6.6. the persons carrying out economic activity, ownership or possession of existing agricultural land cover area (greenhouses) heating; 6.7. installations for the industrial poultry (barn) and hatchery heating; 6.8. fuel for industrial production and other production related processes and primary agricultural raw materials technological equipment operation and technology necessary to ensure the climate of industrial and agricultural raw materials-processing facilities. 7. Natural gas transmission, storage and distribution system operator shall keep separate accounts for the amount used: 7.1 the natural gas supply system technological needs (including this provision referred to in paragraph 3.1., losses of natural gas); 7.2. fuel (except this rule 7.1. cases referred to); 7.3. for fuel. 8. to determine the amount of natural gas that the end user uses this provision in paragraph 3 and 4 objectives and classify processes, the end user supports these objectives of the natural gas used in the separate accounts, set up separate billing accounting of natural gas meters which comply with the regulations of metrological requirements measuring means, prior to the equipment provides the use of natural gas, these goals and processes, with the exception of this rule 9 and 10 in paragraph. 9. If the end user uses natural gas, these rules 3.3 and 3.4 3.5 section and in paragraph 4, the objectives and the use of heat meters which comply with the regulations of metrological requirements measuring instruments and which are installed before the heating equipment for these purposes the amount of natural gas used by the end user is calculated using the following formula: Gsil = Qsil, which is the settlement qzs Gsil period end amount of natural gas used to heat production (1000 nm3);
Qsil-billing period end user production of heat (MWh), which determines the end user by using the heat produced in the heat meter records;
qzs-billing period delivered natural gas lower calorific value of the average values (MWh/1,000 nm3) that the end user is calculated based on your natural gas supplier notified the actual monthly average low calorific value (kcal/nm3). 10. If the end user uses natural gas, these rules 3.3 and 3.4 3.5 section and in paragraph 4, the objectives and uses the rules referred to in point 8 natural gas billing accounting, but the amount of natural gas measuring apparatus used for end user other applications (including Office and other ancillary heating purposes) cannot be listed because the heating system uses steam and for technical reasons (without upgrading the technology) it is not possible to install heat meters before apsildāmaj rooms for these purposes, the amount of natural gas used by the end user is calculated using the following formula: URGsilt.apr = URQsilt.apr, where URGsilt.apr – the settlement period for qzs in end-user used (estimated) amount of natural gas heat production (1000 nm3);
URQsilt.apr-energoauditor a certain period calculated by the applicable billing period end user space heating for heat consumed quantity (MWh), which the end user specified by the energoauditor based on the calculation carried out in accordance with Latvian standards LV EN ISO 13790:2009 "energy performance of buildings. Space heating and cooling energy calculation "(ISO 13790:2008);

qzs-billing period delivered natural gas lower calorific value of the average values (MWh/1,000 nm3) that the end user is calculated based on your natural gas supplier notified the actual monthly average low calorific value (kcal/nm3). 11. Natural gas billing accounting apparatus which complies with laws on the metrological requirements measuring instruments installed separately for a listing of natural gas, which is used or intended for use as fuel. 12. If the end user uses natural gas to this provision in paragraph 3 that the amount of natural gas, used for end user other applications (including Office, warehouse and other ancillary heating needs) and what is not important (one percent of the total natural gas volume used, but no more than 1000 cubic meters of tax during the tax period), shall not be subject to tax. 13. If the end user uses natural gas to this provision in paragraph 3 and 4 above, it provides the natural gas used in separate accounts by those goals and of duty tax period within the time limit set by the supplier shall notify the supplier the amount of natural gas used by specific objectives, with the corresponding Regulation No 1893/2006 certain NACE classified processes and shall notify it to the supplier, the amount of natural gas used in accordance with the provisions of paragraph 12 of the tax levied. 14. natural gas delivered to the end user, the total amount of which shall be determined by the supplier. If the vendor's end-users in the order and within a time limit submitted a supplier information about actually received gas tax is calculated in accordance with the supplier's estimations on the amount of natural gas delivered to the end user in the period for which the information is received. 15. If the end user use same import natural gas needs, then the end user tax is calculated according to the amount of natural gas imported by applying the appropriate tax rate by the use of natural gas, and pay to the State budget in accordance with article 23 of the law, the second or seventh part. 16. the supplier tax calculated monthly, based on the natural gas transmission, storage and distribution system operator and the end user information on the total amount of natural gas received, as well as by the natural gas volumes 3 and 4 of these regulations referred to in paragraph uses. 17. If the end user does not use natural gas that rule 3 and in paragraph 4, the objectives or the supplier has not submitted within the time limit set by paragraph 13 of these regulations contains information on the amount of natural gas used in this provision, paragraph 3 and 4 above, the supplier calculates the tax for the entire amount of natural gas received by the end user during the period for which the information is received. 18. If the end user has not provided a separate accounting of natural gas by 3 and 4 of these regulations referred to in paragraph purposes, as well as when such records are provided by the end user, but these rules are not duly informed supplier for the amount of natural gas used by particular purposes, tax calculation, the supplier for the entire amount of natural gas received by the end user. 19. the supplier has invoiced to the end of the tax period natural gas delivered to information about the tax separately, depending on the use of natural gas. 20. If the State revenue service finds discrepancies between the end user and the actual reported usage of natural gas, according to the provisions of paragraph 3 and 4 conditions for the estimated tax payment of the difference is responsible for the end user. 21. Be declared unenforceable in the Cabinet of Ministers of 21 June 2011 regulations No. 457 "rules on the movement of natural gas and the application of excise duty" (Latvian journal, 2011, 2012, 98 No; 3. no). 22. the regulations shall enter into force on January 1, 2014. Prime Minister Valdis Dombrovskis of the Minister of finance, Minister of traffic instead of matīss Anrij