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Amendments To The Cabinet Of Ministers Of 30 August 2005, Regulations No. 662 "procedures For The Movement Of Excisable Goods"

Original Language Title: Grozījumi Ministru kabineta 2005.gada 30.augusta noteikumos Nr.662 "Akcīzes preču aprites kārtība"

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Cabinet of Ministers Regulations No. 104 in 2012 (7 February. 7. § 5) amendments to the Cabinet of Ministers of 30 august 2005 No. 662 "in the terms of the excise movement order Issued in accordance with the law" on excise duty "article 2, seventh subparagraph, fourth paragraph of article 18, article 21, second paragraph, of the law" on the marketing of tobacco products, advertising and the restriction of the use of the "article 7, first subparagraph, and the life of the spirit drinks article 3 of the law's sixth 1. make Cabinet 30 august 2005 No. 662" in the terms of the excise movement order "(Latvian journal 138., 2005, no.; 2006, 208. no; 2008, no. 162; 2009, 157, no. 201; 2010, 34, 52, nr. 138.) 1.1. the following amendments: replace annexes I, II, VI, and VIII chapter XI ' Licensing Commission "(fold) with the words" the State revenue service "(fold); 1.2. make paragraph 3 by the following: "3. The merchant who does business with the excise goods, enables the State revenue service officials authorized to control the movement of excisable goods, and related documentary and computerised information declared in the commercial merchant locations in the State revenue service declared work.";  1.3. the deletion of the second sentence of paragraph 12; 1.4. to supplement the provisions of the following paragraph 20.1: "mode of action" 20.1 alcoholic beverages "and" tobacco products "special permission (license) the approved warehousekeeper excise duty included, if the operation of the proposed site is equipped with technological equipment, allowing you to make the production process, and the merchant confirms in writing. This condition does not apply to merchants who submit documents in accordance with the provisions of paragraph 19.3. "; 1.5. make 25.2. subparagraph by the following: "25.2. the merchant officers signed the approved space usage plan, which outlines the entrance (exit), the trading Hall, storage and other excise goods sales and storage spaces and related boundaries (the plan is not required if the commercial is for retail sites that are not fixed, autoveikalo, aircraft, vessels), and the site area plan, which outlines the site boundary, if the application is submitted to get the special permission (license) retail sale of fuel, and alcoholic beverages, tobacco products and fuel wholesale; "; 1.6. to replace the words "in paragraph 36.2. has withdrawn" with the word "void"; 1.7. deleting subparagraph; 22.6. 1.8. to supplement the rules by 36.1 points as follows: "36.1 State revenue service operator to be issued or not re-registered at the special permission (license) if the State fee has not been paid."; 1.9. deleting subparagraph; 26.9. 1.10. supplement with 43.1 points as follows: "43.1 State revenue service suspended special permits (licences) Act or action on the types of excise duty for a period of up to 90 days and shall fix a time limit for the security certificate, if there is not sufficient support, excise duty or excise tax has not issued a general security certificate, it lost power or its operation has been stopped." 1.11. replace paragraph 45, the words "it is satisfied" with the words "it is satisfied"; 1.12. the deletion of paragraph 47, the second and third sentence; 1.13. in expressing subparagraph 49.10.4 by the following: "49.10.4 get information on special permit of the economic operator (licence) in place of the specified operating detected offences or repeat the year found violations that threaten public order;" 1.14. the express 50 as follows: "50 State revenue service cancels a special permission (licence) or the record of the specified tax type or action with the appropriate tax form if: 50.1. The State revenue service has not been corrected within the time limit laid down in the rules referred to in paragraph 43 and 43.1 infringements; 50.2. application received the merchant; 50.3. the merchant is deleted from the commercial register or commercial register. "; 1.15. replace paragraph 57, the words "the Commission decision" with the word "decision"; 1.16. Express 59 the following: "59. The merchant who cancelled special permit (license) or the entry for a specific type of excise duty or activity with tax types, making the movement of inventory balances from the special permission (license) on the date of cancellation. Merchant, who received one of these rules referred to in paragraph 11 the special permissions (licenses) for operation with alcoholic beverages, fuel or tobacco products (with the exception of the special permission (license) for the operation of a registered consignor, spirits, beer or tobacco products for retail sale), submitting that rule referred to in paragraph 182 of the report the movement of excisable goods last month of operation, indicates the counting of fixed tax balances. In this case, for this rule in paragraph 182 of the report on the last day of the tax period is the day when the cancelled special permit (license) or at the specified record is about a particular kind of excisable goods or activities. "; 1.17. Express and 101.4 101.3. subparagraph by the following: "101.3. diesel (gas oil), its counterpart, as well as components (diesel) adding biodiesel, ensure that the diesel or biofuels obtained physical and chemical characteristics comply with laws governing gasoline and diesel or biofuels conformity assessment; 101.4. unleaded petrol, the substitute products and components (petrol) adding ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.), ensure that the petrol complies with the laws and regulations governing gas and biofuels in the conformity assessment. '; 1.18. supplement to 121.1 points in chapter IX as follows: "121.1 merchant who received special permission (license) retail sale of beer, is entitled to realise the aim of draft beer for the consumer in the form of a package, if the special authorization (license) the declared site is allowed in beer sales for the aim. Merchant who received the special permit (license) for the retail sale of alcoholic beverages, is entitled to realize the beer, wine and fermented beverages in situ with the aim of the consumer in the form of package, if special permission (license) the declared site of alcoholic drinks sales; the aim. " 1.19. Express 178.3. introductory part of subparagraph by the following: "the transfer and storage of 178.3. process, except that rule 178.1.2. and 178.2.3. in the cases referred to in (move the process – from the accompanying documents or electronic documents, or justification of administrative documents, of the quantity of storage process, from the accounting records of the quantity):"; 1.20. supplement with 178.2 points as follows: "178.2 merchant who received the special permit (license) for the operation of a registered consignor, the process of transfer of alcohol to his tax warehouse shall apply the provisions laid down in point 178.2.3.1. failure provisions."; 1.21. replace 4.3, 4.1, 4.2, 8, 9, 10, 11, 12 and 13, the words "annex to the Licensing Commission" (fold) with the words "the State revenue service" (fold). 2. the rules shall enter into force on 15 February 2012. Prime Minister v. dombrovsky Finance Ministers location: Minister of welfare Viņķel of I.