Cabinet of Ministers Regulations No. 204 in 2012 (March 20. No 16 45) amendments to Cabinet of Ministers 3 May 2011 rules no 344 "arrangements of excise duty exempt diesel (gas oil) used in the production of agricultural produce, agricultural land and forest or swamp land that cultivate cranberries or blueberries, as well as the land beneath the fish ponds" Issued in accordance with the law "on excise duty" article 18, part the fifth, 6.1 and 6.2 do cabinet 3 May 2011 rules no 344 "order in one of the excise duty exempt diesel (gas oil) used in the production of agricultural produce, agricultural land and forest or swamp land that cultivate cranberries or blueberries, as well as the land beneath the fish ponds "(Latvian journal, 2011, 71, no. 191) the following amendments: 1. Express 2.1. subparagraph by the following:" 2.1. the agricultural land area (excluding processing areas of the atvasāj īscirtmet plant species such as Aspen (Populus spp.), willow (Salix spp.), baltalksn (Moose in incan), klūdziņpros (Panicum virgata) or miežubrāl (phalaris l. arundinace)), which was the year after the year the situation on June 15 are declared and approved the single payment area, including permanent meadows and pastures or farm for the permanent grass in arable land, in accordance with the laws of the State of the European Union and the granting of aid to agriculture direct aid under the scheme. Exemption from excise duty on diesel for permanent pasture or meadow and arable land on the back lawn of the permanent processing of agricultural producers receive that State Agency "agricultural data centre" (hereinafter referred to as the data center) is a registered herd livestock and facilities according to the legislation on agricultural animals, their herd and the recording of holdings, as well as the designation of farm animals or register as the primary producers of animal feed under the legislation on animal feed business in the company enrollment and recognition. " 2. Make paragraph 3 by the following: "3. The provisions referred to in paragraph 2, the excise tax exemption for the purchase of diesel fuel is entitled to the agricultural product manufacturer: 3.1 for it during the year in support of the declared and confirmed the number of hectares or number of hectares of land under ponds of fish for which the income from agricultural production or aquaculture production is at least 200 dollars per hectare (not including State and received the support of the European Union) (hereinafter referred to as the revenue) according to the State revenue service submitted to the annual income declaration or the company's annual report on the the previous tax year; 3.2. for the current year it declared and approved in support of Permanent grasslands and pasture or cultivated soil of permanent grassland farm the number of hectares for which provides a minimum density of livestock at least 0.2 notional units of cattle per hectare. The number of units of cattle is determined according to the data center data from the holding during the year to June 1. Conditional on the holding of cattle units is calculated in accordance with the rules referred to in annex 1 of the factors. This requirement is not listed under the agricultural producers, which until 1 March of the current year has registered data center as the primary producers of animal feed. " 3. To supplement the provisions of points 3.1 and 3.2 as follows: "this rule 3.1 3.1 requirement referred to in revenue does not apply: 3.1 1. those land areas that agricultural output is declared by the manufacturer in addition to the single area payment in accordance with the laws of the State of the European Union and the granting of aid to agriculture direct aid under the scheme in comparison with the previous reporting period; 3.1 2. If agricultural producer has just launched the economic activity and registered with the register of enterprises or the State revenue service period from previous year 1 April to 31 March of the current year and the current year for the first time declared agricultural parcels into a single area payment in accordance with the laws of the State of the European Union and the granting of aid to agriculture direct aid under the scheme. 3.2 The rules referred to in point 3.1., revenue received in the previous year include the European Union, the payment of the aid measure "agri-environment" and "agri-environment sub-measures payments" (except for the Sub-measure agriculture conservation of animal genetic resources "and" maintaining biodiversity tend to ") in accordance with the legislation on the national and European rural development aid, administration and monitoring of the environment and the countryside." 4. Express 5, 6 and 7 point as follows: "5. for excise tax exemption for the purchase of diesel fuel, a manufacturer of agricultural production in the current year from 10 April to 1 June shall be submitted by the rural support service regional agricultural administration application (annex 2). To be able to assess the operational applications and accept this rule 7.5. the decision referred to in the subparagraph, producers of agricultural products can be added to the application to the income statement of the year (D), of the annex 31 Annex D 3 of the statement of revenue and expenditure or a copy of the document attesting income from agricultural activity for the previous tax year. 6. Data Center this provision information referred to in point 3.2. (on the State of the current June 1) and primary producers of animal feed for the registry data (on the State of the current year on March 1) submitted to the rural support service in the current year to June 10. 7. the rural support service until 30 June of the current year: 7.1. assess the application and the information specified in this provision, the information referred to in paragraph 6; 7.2 assess the agricultural producer's income (taking into account the current year to 30 September of the year of the specified income statements or company data) and determines whether the total area corresponds to the provisions in paragraph 2 above; 7.3. the calculation of land below the fish ponds, which handled grant diesel. The land area is calculated using the following formula: Fa = x 1/3 H, which Fa-area (in hectares); H-low area of land applied for fish ponds (in hectares); 1/3-cycle fish farming; 7.4. calculation of livestock density (relative beef units) to the total farm support declared permanent pasture or meadow and arable land in the ranch area of permanent grassland, using the following formula: = x k, where EITHER the DIVISION 1 L NLB-farm animal minimum density on the farm aid declared permanent pasture or meadow and arable land in the ranch area of permanent grassland; Or – the number of farm animals, according to the data center's data after the holding of the current situation on 1 June (pieces); k – number of livestock conversion factor in bovine conditional units; L-support declared permanent pasture or meadow and arable land in the ranch area of permanent grassland (ha); 7.5. shall decide on the allocation of diesel, which is exempted from excise duty, 50 litre per these rules according to point 7.2 hectares of the area, the decision shall state the manufacturer of agricultural production also assigned the registration number of the client. The decision shall be communicated to the agricultural producers. " 5. Express attachment the following: "1. the annex to Cabinet of Ministers 3 May 2011 regulations no 344 conversion factor (k) different species of farm animals

Nr. PO box Species, sex and age group conversion factor in bovine conditional units 1. Cash cow, a suckler cow held 1.000 2. Baby up to 12 months. 0.400 3. From 12 to 24 months young. 0.700 4. Bull 24 months. and older, 1.000 5. Tele 24 months. and older 0.800 6. Other cows (any age), including the European bison, wild cow (heck cattle) 0.800 7. Piglet 0.027 8. Breeding boar or sow 0.500 9. Other pigs, including wild boar 0.300 10. Goat (any age) 0.100 11. Sheep (any age) 0.100 12. Equidae, including jackass, wild horse (Tarpan, kiang) 0.800 13. Rabbit 0.020 14. Šinšill-0.008 15. Fox 0.056 16. Nutria 0.059 17. Mink 0.022 18. Stag (deer) 0.606 19. Dambried a 0.437 20. Mouflon 0.369 21. Turkey 0.069 22. Goose 0.059 23. Duck 0.039 24. Pheasant 0.018 25. Quail, Guinea fowl 0.004 on 26. Strauss 0.350 27. 28. the laying hens 0.014 Broiler 0.007 29. DOE, American deer (white-tailed deer and the melnast) 0.114 30. Lama, alpaca 0.219 31. Camel (any age) 0.516 32. Bee family 0.133 "6. To supplement the provisions of annex 2 as follows:" 2. the annex to Cabinet of Ministers 3 May 2011 regulations no 344 application of diesel, which apply an excise tax exemption in the notes.
3. The application 1 part 1.4. section filled in if applied to law "on personal income tax" article 11 of the sixteenth and seventeenth.
2 application 3. point 2 of part filled in if applied to law "on personal income tax" article 11 of the seventeenth. IV. Documents to be submitted For the forest and marsh land: application documents to add to the _____ and leaves: 1) the land registry certificate copy (if land is owned); 2) contract for the continued use of the area or lease; 3) cultivation of Latvia Association statement. Fill, if the agricultural producer's possession or use of forest or swamp land that cultivated cranberries or blueberries.
No PO box Forest or swamp land, total (cadastral) forest or swamp land that cultivate cranberries or blueberries (for which I would like to receive the tax exemption), in hectares 1.     2.     3.     4. the land under application of fish ponds: add documents to _____ and leaves: 1) the land registry certificate copy (if land is owned); 2) contract for the continued use of the area or the lease. Fill, if the agricultural producer's possession or use of land under the fish ponds.
No PO box The ground beneath the fish ponds, total (cadastral) land area below the fish ponds (for which I would like to receive the tax exemption), in hectares 1.     2.     3.     4. Certify the following information and undertake to meet the following conditions: 1) in economic activity – manufacture of agricultural production, paid the tax laws of the particular tax in accordance with the procedure laid down, and I am informed that the law "on accounting" of justification laid down in article 10 of document retention period of five years;  2) information provided is complete and true. I am aware that the submission of knowingly or unknowingly give false information, in whole or in part, I lose the excise duty exemption, as well as the need to repay so far received tax exemption amount; 3) agree with any controls carried out in the Republic of Latvia or the representatives of the European institutions before the application approval, tax exemption at the time of receipt and three years after the tax exemption; 4) after the field support service request will give you more information about this application; 5) pay tax exemption amount within the time limit set by the State revenue service of the notification, if it is found that the excise duty exemption is unduly received, as well as if the date for payment of the arrears, pay late, in accordance with the regulations; 6) use diesel, which apply excise duty exemption, the law "on excise tax" objectives. I agree that if you do not follow the excise duty exemption conditions or knowingly or recklessly give false information (News), the purchase quantity of diesel fuel, the application of the tax exemption will be reduced or not granted at all, as well as undertake to refund to it received tax exemption amount.
Applicant (name, surname, signature) (date) Note. the document properties in the "signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. " Prime Minister v. dombrovsky, Agriculture Minister of environmental protection and regional development Minister Sprūdž in the E.