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Amendments To The Cabinet Of Ministers Of 30 March 2010 Regulations No 300 "rules On Excise Tax Declaration Form And Fill It In Order"

Original Language Title: Grozījumi Ministru kabineta 2010.gada 30.marta noteikumos Nr.300 "Noteikumi par akcīzes nodokļa deklarācijas veidlapām un to aizpildīšanas kārtību"

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Cabinet of Ministers Regulations No. 138 in 2012 (February 28. No 11 6) amendments to the Cabinet of Ministers of 30 March 2010 regulations no 300 "rules on excise tax declaration form and fill the order" Issued in accordance with the law "on excise duty" article 24, third subparagraph 1. make Cabinet 30 March 2010 the regulations no 300 "rules on excise tax declaration form and fill it in order" (Latvian journal 2010, 52, nr. 121) the following amendments: 1. replace the 8 numbers and the words "13. , 14, 15 and 16 under the column "with numbers and words" in column 13 and 14 "; 1.2. make 10.1. subparagraph by the following: "10.1.22. row – total tax period actually received the oil quantity. If petroleum products or receive a part of the received quantity exempt from excise duty, in accordance with article 18 of the law, the first paragraph, also indicate the quantity concerned oil products in line with the Declaration 33. "-" sign, line 37 exemption reasons; " 1.3. to replace paragraph 15 in the numbers and the word "box 1-16" with numbers and the word "1-14. column"; 1.4. to replace paragraph 16, the words "provided documents and other internal justification documents" with the words "provided documents, other documents or provide justification for an explanation of the data contained in the statement"; 1.5. deletion of paragraph 17; 1.6. to replace the words "in paragraph 23.4. those persons" with the words "and the number of those persons, or delivered to the law article 21 of the sixth case referred to"; 1.7. Express 24.1. subparagraph by the following: "26. line – 24.1. total quantity received drinks. If you get drinks or part of the amount received exempt from excise duty, in accordance with article 16 of the Act, the quantity of spirit drinks 40. Declaration on the line with "-" sign, adding a declaration of exemption of alcoholic beverages justification; " 1.8. to replace the introductory paragraph of paragraph 27, the words "and the obligation under article 23 the fourteenth part of" with the words and figures "obliged under article 23 of the Act of the fourteenth, and Excise taxable person in accordance with article 27 of the law of the sixth submitted proof of payment of excise duty, the excise duty stamps"; 1.9. Express 27.1. subparagraph by the following: "row 37 27.1. – the quantity of alcoholic beverages according to the quantity of excise stamps, of which the excise tax is payable in accordance with article 23 of the Act of the fourteenth part or the excise tax paid under article 27 of the sixth. If the excise tax, receive a stamp, excise duty is paid in accordance with article 27 of the law on the sixth and with the excise duty stamps marked drinks in the same tax period released for consumption in the Republic of Latvia, when removed from the Excise warehouse, the quantities of spirit drinks not specified in this row; " 1.10. adding to 27.2. section behind the words "fourteenth" with the words "and the number or article 27 of the sixth"; 1.11. replace paragraph 31, the words "provided documents and other internal justification documents" with the words "provided documents, other documents or provide justification for an explanation of the data contained in the statement"; 1.12. delete paragraph 32; 1.13. replace paragraph 34.2. numbers and the words "180 mm and 90 mm, 270 mm" with numbers and the words "80 mm, 110 mm and 140 mm"; 1.14. Express 21.4. subparagraph by the following: "14 line-21.4. excise stamps recipients the maximum retail price for a packet of cigarettes in LCY. Box distributed according to each maximum retail price and the number of cigarettes in a packet unless the price different. If the maximum retail price is not known, specify the price according to law article 22 quarter. This line includes only the maximum retail selling price, which is binding for the calculation of the excise duty a specific tax period; "; 1.15. in paragraph 23.2 replace the words "such persons" with the words "and the number of those persons, or delivered to the law article 21 of the sixth case referred to"; 1.16. the introductory part of paragraph 41 to replace the words "and the obligation under article 23 the fourteenth part of" with the words and figures "obliged under article 23 of the Act of the fourteenth, and Excise taxable person in accordance with article 27 of the law of the sixth submitted to the tax receipt you receive excise stamps"; 1.17. Express 25.5. subparagraph by the following: "line 38.-25.5 tobacco products under the excise stamps, of which the excise tax is payable in accordance with article 23 of the Act of the fourteenth part or the excise tax paid under article 27 of the sixth. If the excise tax, receive a stamp, excise duty is paid in accordance with article 27 of the law on the sixth and with the excise duty stamps marked the tobacco product in the same period of taxation released for consumption in the Republic of Latvia, when removed from the Excise warehouse, the quantities of tobacco products does not indicate this line; " 1.18. supplement 41.2. subparagraph after the word "fourteenth" with the words "and the number or article 27 of the sixth"; 1.19 replace paragraph 45, the words "provided documents and other internal justification documents" with the words "provided documents, other documents or provide justification for an explanation of the data contained in the statement"; 1.20. delete paragraph 46; 21. replace the words "in 50.5 such persons" with the words "and the number of those persons, or delivered to the law article 21 of the sixth case referred to"; 1.22. supplement with 50.1 point as follows: "authorized holder 50.1 on coffee and soft drinks Declaration 11, 14 and 15 the amounts on the line attached to the Declaration receipt documents in accordance with article 25 of the law of the twelfth part."; 1.23. replace paragraph 54, the words "source document" with the words "justification documents, other documents or provide justification for an explanation of the data contained in the statement"; 1.24. the deletion of 55; 1.25 to make 55.3 55.3.6, 7 and 8 of the 55.3 as follows: "6. in row 11 55.3 – natural gas quantity by a person carrying out an economic activity, during the tax period in its ownership or possession of existing agricultural land cover area (greenhouse) and industrial poultry facilities (barn) and hatchery heating; 55.3 7. in row 12 – the quantity of natural gas during the tax period, used in business activities in the territory, which allowed is one Manager (industrial park); 55.3 8.13. row – the quantity of natural gas, which is used during the tax period and the industrial production of primary agricultural raw materials technological equipment operation and technology necessary to ensure that the climate of industrial and agricultural raw materials in the primary room. "; 1.26. the deletion of 55.8 points; 1.27. the deletion of the table in annex 1, "types of petroleum products" box 11 and 13, respectively, changing the previous 12, 14, 15 and 16 of section numbering; 1.28. replace paragraph 4 of annex 1 and the words "in figures 13, 14, 15 and 16 under the column" with numbers and words "in column 13 and 14"; 1.29. Replace annex 1, paragraph 11, and the word "numbers 1-16. the columns ' with numbers and the word" 1-14. the columns '; 1.30. deletion of annex 1 the following text: "I certify that the information given in the Declaration is complete and true to the person in charge (name) (signature) 20 _ _ _ _. _. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _" 1.31 of annex 2 to Supplement 6 behind the numbers and the words "in article 16 and 20" with the words and figures "and article 21 of the sixth"; 1.32. Express 2. paragraph 10 of the annex the title as follows: "10. Tax calculation the excise tax stamps on which excise duty has been paid before the excise tax receipt or grades due 180 days from excise duty stamps received"; 1. amend Annex 2 the following text: "I certify that the information given in the Declaration is complete and true to the person in charge (name) (signature) 20 _ _ _ _. _. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _" 1.34. replace paragraph 4 of annex 3 to the number "90" with the number "80"; 1.35. Replace annex 3, paragraph 8, the words "and article 17, paragraph 2, first subparagraph, and article 20" with numbers and the words "article 17, paragraph 2, first subparagraph, article 20 and article 21 of the sixth"; 1.36. Express 3. paragraph 12 of the annex to the title as follows: "12. Tax pursuant to the excise tax stamps on which excise duty has been paid before the excise tax receipt or grades due 180 days from excise duty stamps received"; 1.37. in annex 3 deleted. the following text: "I certify that the information given in the Declaration is complete and true to the person in charge (name) (signature) 20 _ _ _ _. _. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _" 1.38 to supplement paragraph 5 of the annex behind the numbers and the words "article 19 and 20" with the words and figures "and article 21 of the sixth"; 1.39. the deletion of annex 4 of the following text: "I certify that the information given in the Declaration is complete and true to the responsible person signature and transcript
 

20. _ _ _. _ _ _ ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ "1.40. Annex 5 shall be expressed as follows:" annex 5 cabinet 30 March 2010 the regulations no 300 natural gas excise tax declaration 2. Regulations shall enter into force on March 1, 2012. Prime Minister v. dombrovsky Finance Minister a. Wolf