Cabinet of Ministers Regulations No 1244 in 2013 (November 5. No 58 26) amendments to the Cabinet of Ministers of 30 March 2010 regulations No 302 "rules on excise tax guarantees" Issued in accordance with the law "on excise duty" article 32 of the sixth movement of alcoholic beverages and article 3 of the law's sixth 1. make Cabinet 30 March 2010 the regulations No 302 "rules on excise tax guarantees" (Latvian journal, 2010, 51/52, 151 no; no 21; in 2011, 2012 106. no), the amendments are as follows: 1.1.  to complement the provisions of paragraph 2.1 the following: "2.1 potential tax debt within the meaning of these rules is the rule in point 33. or 25.5 prescribed calculated tax. '; 1.2. the express section 10.6. as follows: "10.6.  that person has not adhered to these rules 16, 29, 30, 48, 48.1, 53 or 54. the requirements set out in paragraph; "; 1.3. deleting paragraph 15; 1.4. the express 16. paragraph by the following: "4. If changing global security information specified in the certificate, the security of the applicant within 10 working days after the onset of conditions submitted to the State revenue service submission in accordance with the provisions of annex 3.1 General security licence renewal. The application shall be accompanied by documents proving the changes. If a credit or guarantee fulfilment of the insurance policy to the General excise tax cut planned for security or validity period or cancel it, re-registration application must be submitted before the entry into force of the planned changes. "; 1.5. to replace paragraph 22, the word "previous" with the words "the relevant security certificates during operation generating"; 1.6. to replace the second sentence of paragraph 25, the words "within six months" with the word "year"; 1.7. to supplement the provisions and paragraph 25.2 25.1 the following: 25.1 if the tax "law is not paid for, and at a time when according to this provision, paragraph 25 of the State revenue service is entitled to request the provider to pay the tax debt of the applicant, the security, the security of the judgment of the Court of Justice has declared insolvency proceedings or the entry into force of the Court decision on the legal protection of the initiation of the proceedings, the State revenue service without going to the security of the applicant with a warning to pay the tax debt, go to the provider with the request to pay the applicant a security tax debt. 25.2 If the applicant guarantees at a time when State revenue service is entitled to request the provider to pay the applicant a security tax debt, tax audits initiated (audit) and the decision on tax audit (audit) results during this time is not accepted or the entry into force of the State revenue service is entitled to request the provider to pay security tax debt the applicant no later than six months after the entry into force of the decision on tax audit (the audit). "; 1.8. replace paragraph 29, the words "five working days" with the words "working days"; 1.9. to supplement the first sentence of paragraph 33 behind the words "tax debt" with the words "one time"; 1.10. Express 34 as follows: "34. to receive a one-time security certificate, the applicant shall provide security to the State revenue service of the application in accordance with the provisions of annex 3.2. The application shall be accompanied by the following documents: 34.1. fulfilment of insurance policy (annex 4) or credit guarantee (annex 5); 21.3. If collateral is made the commitment insurance policy – insurer-approved proof of payment of the insurance premium specified in the policy. "; 1.11. to make 38 as follows: "38. for general security certificate, the applicant shall provide security to the State revenue service of the application in accordance with the provisions of annex 3.1. The application shall be accompanied by the following documents: 38.1. fulfilment of insurance policy (annex 6) and credit guarantee (annex 7); 38.2. If collateral is made the commitment insurance policy – insurer-approved proof of payment of the policy specified in the payment of insurance premiums; 38.3. the security assurances of the applicant for compliance with this provision and paragraph 49 in 48.1 requirements if the applicant has included security in depth cooperation programme (hereinafter the programme) and plans to apply this provision to the conditions referred to in paragraph 48.1. "; 1.12. supplement with 41.1 points as follows: 41.1 overall security "value is calculated as the sum of the following values: 1. estimated tax, 25.5 for the received but not used tax stamps; 25.5 2. estimated tax on excise goods stored in an Excise warehouse or an Excise warehouse of other statutory activities deferred tax payment scheme, including their losses; 25.5 3. calculated tax on excise goods which move the deferred tax payment mode, from the time when the law in article 25 referred to in the ninth part of the electronic administrative document has been accepted into the system, the computerised until the computerised system is submitted to the receipt or electronic administrative document has been voided, or tax on the shifted to excise duty that are not delivered (loss) is paid; 41.1 4. estimated tax on excise goods entered for consumption in the Republic of Latvia, from the time the excise goods released for consumption until the tax is paid (including consumption of the transferred goods calculated tax, which extended the payment deadline); 41.1 5. calculated on the registered place of business of the beneficiary received excise goods from their receipt until the tax is paid or they are exempt from the payment of taxes in accordance with the law (including for the received excise duty calculated tax, which extended the payment deadline); 25.5 6. estimated tax on excise duty in other cases stipulated by law, including the attitudes of the Excise warehouse excise duty. '; 1.13. Express 46 as follows: "46. If the overall security licence withdrawn in accordance with the provisions of section 19.5, the State revenue service uses the security lodged (guarantee, policy or security) personal tax debt payment in May and re-registered at global security certificate for the operation of the person for a period not exceeding 45 days without applying the general reduction in the amount of the security. If you re-registered security is insufficient, the person shall provide additional security for 100 percent of the maximum possible tax debt. " 1. replace the introductory paragraph 48 and words "numbers 42 and 43" with a number and the word "42"; 1.15. subparagraph expressing 30.3. by the following: "approved warehousekeeper 30.3. with at least five consecutive years have been special permit (license) authorized the operation of the holder or in the preceding calendar year, the amount of the tax paid was greater than 7 114 350 Euro – by 50 percent of the maximum possible tax debt that may arise during the tax period of operations"; 1.16. supplement with 48.9. subparagraph by the following: "approved warehousekeeper 30.4. with at least seven consecutive years has had a special permit (license) authorized the operation of the holder and the preceding calendar year, the amount of the tax paid was greater than 14 228 710 euros, about 75 percent of the maximum-possible tax debt that may arise during the tax period for the operations carried out. '; 1.17. to replace the words "in paragraph 30.6. the submitted amount of global security" with the words "and the number of global security certificates shown in line 7 the security lodged"; 1.18. the express 54 53. and by the following: "53. A Person who has been issued a certificate of global security, not later than the date of the tax as soon as possible the amount of debt, calculated as the sum of this rule 41.1 3., 4. and 5.41.1 41.1 sizes referred to above the General security of the certificate 7. line the security lodged, not take steps which may lead to a possible increase in tax debt until the General security of issue of the licence, or the date of renewal with a sufficient amount of global security. 54. A Person who has been issued a certificate of global security, not later than the date of the tax debt as soon as possible more than global security certificate contains the maximum possible tax debt, not take steps which may lead to a possible increase in tax debt until the General security of issue of the licence or the renewal date with enough global security certificate contains the maximum possible tax debt. "; 1.19. supplement 57.5. paragraph after the words "other duties" with the words "or duty"; 1.20. the supplement V to 58.1 points in the following: "If the security is 58.1 tax debt or other tax or duty obligations towards the State budget or the year after you delete the security or collateral effect of the certificate loss is not received by the applicant on application security, the State revenue service transferred to the security provisions of paragraph 57 of the order specified without the security of the applicant's receipt of the application. "; 1.21. the express point following 62.1: "If security applicant 62.1 law and order within the time limit set in the tax debt is not paid, provider to cover the tax debts of the person to whom the security certificate has been issued, a month after the State revenue service's written request, pay the tax to the amount of the principal sum, which does not include late payment and fines. If the deadline laid down in this paragraph are not complied with, the provider for each day of delay in delay's money paid 0.1 percent of the unpaid tax period the amount of the debt that the State revenue service specified in the written request to pay the applicant a security tax debt, but not more than 100 percent of it. " 1.22. the express point 65.1 as follows: 65.1 provider can reduce the "security amount or validity of credit guarantee for a single excise duties or for general support or fulfilment of the insurance policy or a single excise duty General collateral or to withdraw it only after written consent by the State revenue service. These changes demand written coordination, national revenue sent not later than 10 working days before the date of entry into force of the changes, selecting specific planned effective date of the change. The State revenue service changes that don't match, if the merchant application has been received for the corresponding changes to the security certificate (renewal or cancellation). "; 1.23. supplement with 3.1 and 3.2 of the annex by the following: ' Annex 3.1 Cabinet 30 March 2010 the regulations No 302 General excise duty excise licence security identification number (to be filled in the State Revenue Service Officer) national revenue excise tax application to the General security licence renewal in connection with the merchant name 1. Taxpayer registration code phone fax e-mail address 2. Business lines in an approved warehouse keeper registered consignee registered consignor of excisable goods 3 way with which the activities provided for alcoholic drinks Only beer that is produced in an independent small brewery only own wine, fermented beverages or other drinks from your property or possession of the existing garden and the products obtained in the apiaries or wild growing plants (do not use alcohol or other spirit drinks produced), where the production of wine or fermented drinks the total amount does not exceed 15 000 litres in a calendar year and the absolute quantity of alcohol in alcoholic beverages produced in General does not exceed 100 litres per calendar year for petroleum products tobacco products only oil gas or other gaseous hydrocarbons Only oil gas or other gaseous hydrocarbons where the petroleum products supplied to persons used as heating fuel or gas furnaces and other equipment, not Only for fuel oils whose colorimetric index is equal to or greater than 2.0 or kinematic viscosity 50 ° C is equal to 25 mm2/s or more, its a substitute product and components Only biofuels If biofuel production, storage, mixing, or processing only petroleum products used for purposes other than as motor fuel or heating fuel only for oil products in the Republic of Latvia added canola oil from rape seed or seed oil derived biodiesel represents at least 30% vol. from the total quantity of the products only in petroleum products, which added ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.) , and add the absolute alcohol constitutes between 70 and 85% vol. (inclusive) of the total quantity of the products, if the product of that storage, production, mixing, or processing only with excise tax free products (excluding petroleum products) for processing to finished products, which are used as a fuel or fuel 4. Support (euro) _ _ _ _ _ _ _ _ _ _ _ _ _ _ 5. Please reduce the overall excise duty the amount of the security for the __ _____% under the Cabinet of Ministers of 30 March 2010 No. 302 of the provisions of the "regulations on excise tax guarantees" ______. URnosacījumiem.*. 6) (the maximum possible excise tax debt is (euro) ____ __ _____ 7. Declare that the applicant meets the Security Cabinet 30 March 2010 No. 302 of the provisions of the "regulations on excise tax guarantees" in paragraph 49 above requirements a deferred payment of excise duty excise goods in the mode of pārvietojumo, including pārvietojumo, which takes place at the same time, the overall excise duty debt will not exceed the application specified in paragraph 4 of the collateral attached documents 8. No PO box Name mark attached page number 1. The guarantee of the credit institution 2. Security card 3. The commitment insurance policy 4. The insurer's approved payment card on the policy of the specified insurance premium payment 5.      

9. The overall excise duty licence please security issued in paper form, electronically sent to ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ (electronic mail address) 10. Officer post name Date signature Z.v.//11. document the applicant (to be completed if the documents submitted to the other person's) name, date/signature/Authorized person-power to date, number of notes. 1. If the applicant please fill in to reduce the overall excise duty the amount of the security in accordance with the Cabinet of Ministers of 30 March 2010 No. 302 of the provisions of the "regulations on excise tax guarantees" 48. 2. the document properties in the "signature", "stamp" ("Z.v."), "date", if does not fill in the electronic document is drawn up according to the law on electronic document design.
3.2 annex Cabinet 30 March 2010 the regulations No 302 single excise duty excise licence security identification number (to be filled in the State Revenue Service Officer) national revenue excise duty single application security licence renewal in relation to the name of the beneficiary 1. Taxpayer registration code phone fax e-mail address special permissions (licenses), permit or certificate series and number 2 consignor name, taxpayer registration number (in the Republic of Latvia registered economic operator) Excise identification number (European Union Excise warehouse holder) address , postal code 3. Annexed documents no PO box Name mark attached page number 1. The guarantee of the credit institution 2. Security card 3. The commitment insurance policy 4. Certified payments of the insurer a certificate specified in the insurance policy premium payment 5.      
4. the lump-sum provision of excise duty licence please issue the paper form, electronically, by sending to the _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ (electronic mail address) 5. information on the excise duty no PO box Excise duty veids1, the name of the European Union combined nomenclature code excise goods quantity unit of measure rate of excise duty (except rate of tobacco products) excise tax (€) amount (€) the alcoholic beverage percentage by volume of cigarette stiprums2 maximum the retail price of cigarettes in packets 1 2 3 4 5 6 7 8 9 total 6. Officer post name date//signature 7. document the applicant (to be completed if the documents submitted to the other person's) name, date/signature/Authorized person-power to date, number, Z.v. Notes. 1 in accordance with the law "on excise tax excise duty rates specified distribution. 2 specify only beer, intermediate products and other alcoholic beverages. 6. information on the excise duty stamps no PO box Excise duty excise tax the way mark number excise duty rates alcoholic beverages (euro) excise tax amount (euro) strength of alcoholic beverages as a maximum retail price of cigarettes in a packet of cigarettes, the number 1 2 3 4 5 6 7 8 total Officer position name, date/signature of applicant Documents/(fill in if the documents submitted to the other person's) name, date/signature/Authorized person-power to date , number Z.v. note. Document properties in the "signature", "stamp" ("Z.v."), "date", if does not fill in the electronic document is drawn up according to the law on electronic document design. " 2. the rules shall enter into force on January 1, 2014. Prime Minister Valdis Dombrovskis Finance Minister Andris Vilks