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The Order In Which The Individual Alcoholic Beverages Excise Tax Exemption

Original Language Title: Kārtība, kādā atsevišķiem alkoholiskajiem dzērieniem piemēro akcīzes nodokļa atbrīvojumu

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Cabinet of Ministers Regulations No. 684 in 2011 (30 august. No 50 49) procedures for certain alcoholic beverages excise tax exemption Issued pursuant to the law On excise duty, "" seventh paragraph of article 3 and article 16 of the fifth part i. General questions 1. determines the order in which: 1. alcoholic beverages shall apply the law "On excise duty" (hereinafter called the Act) article 16, first paragraph 4.1, 5, 7, 8, 9 and 10, paragraph excise duty exemption;
1.2. the drinks are used for the manufacture of food supplements, which are recorded, distributed, marketed, designed and delivered in accordance with the laws and regulations on minimum safety and labelling requirements for dietary supplements and dietary supplements registration procedures.
2. the drinks are exempt from the Excise Tax Act on the basis of article 16, first paragraph 4.1, 5, 7, 8, 9 and 10, if a taxable supply of excise duty on spirits in accordance with these terms (hereinafter referred to as the supplier) to a person who has received the State revenue service's permission to purchase alcoholic drinks (hereinafter referred to as the user).
3. The State revenue service permission for the purchase of alcoholic drinks (hereinafter user permission) is required, even if the supplier uses the same drinks that are exempt from excise duty (except this rule 9 of the cases referred to in paragraph). User authorization in this case, you do not need to submit these rules referred to 15.8.
4. Drinks are exempt from excise duty at the moment, where they are in accordance with these rules in the user permissions are received at the above address and user and supplier is done in user permissions according to the records, in accordance with the provisions of paragraph 12.
5. Article 16 of the law of the first paragraph of the products referred to in point 4.1 are allowed to produce in the Republic of Latvia (using alcohol in accordance with the law meets the definition of spirit drinks) If you have received a user permission.
6. The excise duty exemption is applicable law in article 16, first paragraph 4.1 and paragraph 7 drinks, imported into the Republic of Latvia from European Union Member States or from foreign countries that are not Member States of the European Union. User permission is not required in this case.
7. Excise duty exemption is applicable law article 16, first paragraph, referred to in paragraph 9 of the products correspond to the combined nomenclature of Latvia and 3302.2106 item, provided that the products are produced in an Excise warehouse. User permission is not required in this case.
8. Under article 16, first paragraph, point 9 of excise tax exempt products that correspond to the combined nomenclature of Latvia 2106.3302. item and, if these products are imported in the Republic of Latvia from European Union Member States or from foreign countries that are not Member States of the European Union, or removed from the Excise warehouse, the Republic of Latvia. User permission is not required in this case.
9. Under article 16, first paragraph, point 10 of the excise duty exempt liquor, which destroyed the Excise warehouse in accordance with the provisions in chapter III. User permission is not required in this case.
10. Article 16 of the law of the first paragraph of article 10 excise tax exemption for products that meet the definition of other alcoholic beverages and are used in the manufacture of tobacco products, you may use only the authorized holder, authorised to take action on tobacco products, provided that the said drinks tobacco production process is fully incorporated into the tobacco products.
II. Requirements for the supplier and user 11. spirit drinks delivery, user, vendor, using the laws and regulations on accounting and the movement of excisable goods for the source document (hereinafter referred to as the source document), in addition to laws and regulations on accounting and circulation of excisable goods specified information indicates the user's authorisation number and the date of entry into force.
12. when liquor specified in the user permissions for the address, the user and the supplier must fill out this provision in annex table 1.
13. the supplier supplies the user drinks, does not exceed the quantity specified in the authorization of the user.
14. to obtain the user's permission to buy drinks, which are exempt from excise duty, in accordance with article 16 of the law, first paragraph 4.1, 5, 7, 8, 9 or 10, the operator shall submit to the State revenue service, the application for authorization to purchase drinks, which are exempt from excise duty (annex 2).
15. This provision an application referred to in paragraph 14 shall be accompanied by the following documents: technical provisions 15.1 the consumer laws, regulations or other information in which a certain period (such as month, year) when you use the quantity of alcoholic beverages (in litres of absolute alcohol and liters);
15.2. If the merchant produces dietary supplements, – technical, regulatory, consumer, regulatory or other information indicating that a quantity of alcoholic beverages (in litres of absolute alcohol and liters) needed to produce the quantity of the food supplements, and absolute proof that the alcohol content will not exceed 80 millilitres of nutritional supplements packaging unit;
15.3. If the merchant produces chocolate products or other food products – technical, regulatory, consumer, regulatory or other information indicating that a quantity of alcoholic beverages (in litres of absolute alcohol and liters) needed to produce 100 kg of the foodstuff in question;
15.4. If the merchant produces cosmetic products – technical, regulatory, consumer, regulatory or other information indicating that a quantity of alcoholic beverages (in litres of absolute alcohol and liters) needed to produce one unit of the item in question;
15.5. the technical, regulatory, legislative or other consumer information, which indicates a quantity of alcoholic beverages (in litres of absolute alcohol and liters) needed to perform other activities referred to in the application (such as a specific device or mechanism for the operation of the necessary quantity of alcohol);
15.6. If the trader wants to buy 16 of the law, the first paragraph of article 5 or paragraph 10 referred to in spirit drinks-merchant certificate and documents proving that the user submission is necessary for the purposes specified alcoholic beverages and not for these purposes you can use denatured alcohol;
15.7. the merchant's assurance that the declared working time in State Revenue Service authorised persons will be able to control the movement of alcoholic beverages and related supporting documents and a computerized information in the company's production, trade and storage of alcoholic beverages;
15.8. the operator's approved the use of alcoholic beverages (space) plan (or its copy). If the planned store at more than 2000 litres of alcoholic beverages, in addition to the plan specifies the stationary tanks for storage of alcoholic beverages, and the volume (m3) number;
15.9. the operator's approved the purchase of alcoholic beverages for a copy of the contract.
16. If the merchant submits the State revenue service this provision, paragraph 14, of the application for the authorization of users buy the law article 16, first paragraph, point 5 or 10. spirit drinks referred to in up to five litres per year, the application adds the operator's approved the purchase of alcoholic beverages for a copy of the contract and all documents showing that the user submission is necessary for the purposes specified alcoholic beverages and not for these purposes you can use denatured alcohol. In this case the operator is not required to submit these rules referred to in point 15.
17. To obtain the user's permission, the user of the State revenue service in those provisions the application referred to in paragraph 14 and the operator's approved the purchase of alcoholic beverages for a copy of the contract. If you changed the message specified in the authorization of user in advance the documents submitted, the user submits relevant provisions specified in this paragraph 15 referred to in the documents.
18. The State revenue service of the administrative procedure law in documents filed by the appearance and user permissions are issued or taken a decision on the refusal to issue a user's licence.
19. the permit is issued for each alcoholic beverage names (types). User permission is valid for one year. Information on the State revenue service's decision on economic operators who have been granted permission to buy drinks, which are exempt from excise duty, shall be published in the State revenue service home page on the internet within three working days after the user's authorization. User authorisation shall specify the following: 19.1. user name and fiscal code;
19.2. the spirit drink name and quantity (litres absolute alcohol and liters), which allowed the user to buy, but not more than a year consumed quantity;
19.3. the purposes for which allowed to use spirits;
19.4. address where the liquor store and planned to use;

19.5. the quantities of alcoholic beverages in the tracking table (annex 1);
12.2. user permissions on the date of entry into force and expiry date;
19.7. the official signature and printed name which took the user permissions.
20. The State revenue service does not issue or user permissions do not re-register if: 20.1. does not contain application all the necessary knowledge or have not been submitted all 15 of these rules mentioned in the document, and if the State revenue service within the time limit set by the shortcomings are not remedied;
20.2. the application or documents provided incomplete information, and if the State revenue service within the time limit set by the shortcomings are not remedied;
20.3. the application or the documents attached to give false information;
20.4. the quantity of alcoholic beverages which are used as raw material for the production of food, excess of article 16 of the law referred to in the third subparagraph the limits;
20.5. the operator during the year before the application is withdrawn by the user permission for these offences;
20.6. the merchant officer during the year before the application has infringed the law or the requirements set out in these rules;
20.7. the user has the tax debt, except when the tax payment is deferred and tax obligations are met.
21. The State revenue service user permission is withdrawn, if: 21.1. The State revenue service found that the user uses the spirit drinks not specified in the permit;
21.2. user submits a request for the withdrawal of the authorisation of the user.
22. The State revenue service has the right to cancel a user's permissions if the user submission: 22.1 or documents attached to give false information;
22.2. the user has violated these terms or other movement of alcoholic beverages related legislative requirements;
22.3. the user is not provided by this provision 15.7. compliance with the conditions referred to in (a);
22.4. user regulations prescribed period not voluntarily paid the appropriate penalties imposed on this or other terms with the movement of excisable goods-related violations of law;
22.5. the user has the tax debt, except when the tax payment is deferred and tax obligations are met.
23. Within three working days after the decision on the withdrawal of the authorisation of the user state revenue service sent to the user. The decision shall indicate the user's reasons for the cancellation of the permit.
24. If the user has changed the application or the information in the documents, the user about five working days written or electronic notice to the State revenue service and adds the specified in the relevant documents. If the user has changed the information specified in the authorisation, the user shall also submit the original of user permissions. The State revenue service of the administrative procedure law in the user's permission to re-register or taken a decision on refusal to reregister user permission.
III. destruction of alcoholic beverages conditions 25. Spirit drinks shall be exempt from duty under article 16, first paragraph, paragraph 10, if the authorized holder is destroyed in one of the following ways: 25.1. If the quantity of alcoholic drinks is less than 1000 litres, according to the environmental protection and fire protection requirements, poured into sewers (spirits containing more than 40% alcohol, dilute with water to the concentration);
15.7. If the quantity of alcoholic beverages of more than 1000 litres, according to the environmental protection and fire protection requirements, poured the regional environmental administration and local authorities at the points indicated (spirits containing more than 40% alcohol, dilute with water to the concentration);
25.3. grind together with packages specially equipped facilities or using some other method that meets the environmental requirements of fire protection, and after checking with the protection of the environment and regional development Ministry or its existing authorities and subordinated to the municipality.
26. Authorized holder of a spirits destroyed by authorized officials of the State revenue service's presence.
27. the authorized holder at least two working days before the destruction of the spirit drinks shall inform in writing the State revenue service of alcoholic beverages of the time and place of disposal.
28. On the destruction of the alcoholic beverages Act of destruction shall be drawn up showing the destroyed drinks name (type) and quantity (litres absolute alcohol and liters). The Act is signed, outside of the State revenue service officials.
29. the destruction of alcoholic beverages Act declares the authorized holder of the rights to use the excise tax exemption.
IV. final question 30. provisions applicable to September 1, 2011.
Prime Minister v. dombrovsky Finance Minister a. Wolf annex 1 Cabinet 30 august 2011 regulations no 684 quantities of alcoholic beverages in the accounting table no PO box
The delivery date and source document number balance before delivery to the quantity delivered after the delivery the supplier name, registered office and tax payer registration code Supplier responsible person (signature and transcript) responsible person (signature and transcript) in litres of absolute alcohol absolute litres litres litres litres absolute alcohol alcoholic liters 1 2 3 4 5 6 7 8 9 10 11 the Minister of finance a. Wolf annex 2 Cabinet 30 august 2011 regulations no 684 Finance Minister a. Wolf