Cabinet of Ministers Regulations No. 344 in 3 May 2011 (pr. No 28 24) 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 are Issued in accordance with the law "on the excise tax" article 18 v, 6.1 and 6.2 of part 1, rule determines: 1.1., arrangements of excise duty exempt diesel (gas oil) and diesel (gas oil) that in accordance with the law on excise tax "is added to the rape seed oil or canola seed oil derived biodiesel (diesel) and which is 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;
1.2. maximum total quantity of diesel fuel, which is exempted from excise duty;
1.3. fish farming cycle rate application;
1.4. the diesel fuel supply and marketing conditions;
1.5. the order in which the merchant who has received special permission (license) the authorized holder for operation with oil products, or special permission (license) wholesale of petroleum products, or special permit (license) for the retail sale of petroleum products (hereinafter referred to as the operator), provide information and ensure the updating of the field support service in a single database (hereinafter referred to as the single database) about the specific manufacturer of agricultural production to the amount of diesel fuel;
1.6. the order in which the rural support service checks the agricultural land area, forest and marsh land that cultivate cranberries or blueberries, as well as the area below the fish ponds.
2. the manufacturer of agricultural products the excise duty exemption on the purchase of diesel gets: 2.1. on the agricultural land of the area of the processing (excluding areas of the īscirtmet atvasāj plant species as Aspen (Populus spp.), willow (Salix spp.), baltalksn (Moose in incan), klūdziņpros (Panicum virgata) or miežubrāl (phalaris l. arundinace)), which in the year following the current year on 15 June is declared and confirmed the single area payment , 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 receives agricultural producer registered agricultural data center (data center) as the primary producers of animal feed;
2.2. a forest or swamp land that cultivated mastered cranberries or blueberries and who is the manufacturer of agricultural production, possession or use of, the provisions of this paragraph 5 an application referred to in the attached copy of the certificate of the land register or a copy of the contract for the continued use of the area or lease (at least the current financial year), and the Latvian Augļkopj Association issued a statement on the forest or swamp land treatment;
2.3. for the processing of land below the fish ponds where fish are grown, if it is at least 20 hectares and is a producer of agricultural products or the use of property, as evidenced by this provision in paragraph 5 that the land registry certificate annexed to the application a copy of the copy of the contract or for permanent use or of the area of the lease (at least the current financial year).
3. The rules referred to in paragraph 2, the excise duty exemption on the purchase of diesel fuel is entitled to agricultural producers for their current year in support of the declared and confirmed the number of hectares or number of hectares of land under the fish ponds, which according to the State revenue service submitted to the annual income declaration or the company's annual report for the last year concluded 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).
4. the maximum total quantity of diesel fuel, which is exempted from excise duty is 85495240 litres per financial year.
5. for the excise duty exemption on the purchase of diesel fuel, a manufacturer of agricultural production each year from 10 May to 1 June shall be submitted by the rural support service regional agricultural administration application (annex).
6. Data Center primary producers of animal feed for the registry data for the current year shall be submitted to the June 1, field support service in each year up to June 10.
7. the rural support service until 30 June of a given year: 7.1. assess the application and the information specified in this provision, the information referred to in paragraph 6;
7.2. 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;
7.3. assess agricultural revenue and the manufacturer shall determine the total area (in hectares), which corresponds to the provisions in paragraph 2 above;
7.4. shall decide on the allocation of diesel, which is exempted from excise duty, 50 litre per this provision corresponding to paragraph 7.3 hectares of 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 producer.
8. the rural support service to the current October 30, shall adopt a decision on the remaining quantity of diesel is granted in accordance with the rules laid down in paragraph 4, the amount of diesel fuel. The decision shall be communicated to the agricultural producer.
9. the producers of agricultural production, purchasing a diesel, a trader's representative presented a copy of the decision on diesel and identity documents, as well as the authority to buy diesel fuel, if the producers of agricultural production is a legal person.
10. The merchant issued checks before diesel this provision in paragraph 9 above, to ensure that the single database that agricultural producers of diesel granted to the remaining quantity and distributes diesel, up to this quantity.
11. Merchant hereby rules at paragraph 9 of these transactions provide the information in the single database for a particular manufacturer of agricultural production to the quantity of diesel fuel.
12. If the merchant does not follow that rule 10 and 11 above and manufacturer of agricultural production is realized in the diesel oil, exceeding the assigned amount, merchant law properly pay the excise duty on diesel fuel, exceeding agricultural production manufacturer in the quantities allocated.
13. fuel source document and receipt drawn up on diesel purchases, also indicate the field support service customer identification number or tax payer registration code and number of the tank, which was sold to the diesel, as well as to pay the estimated amount.
14. Payment of the amount of fuel provided for justification document is calculated from the economic assessment of the transaction in cash (with tax) less the transaction calculated excise amount. Receipt for payment of amounts calculated from the total of transactions recorded in money terms, except for the transaction calculated excise amount.
15. If the merchant who received special permission (license) the authorized holder for operation with oil products, distributes diesel oil trader, which received a special permit (license) for the wholesale petroleum products or special permit (license) for the retail sale of petroleum products, fuel source document shall also specify the information that the diesel fuel intended for the implementation of agricultural production, the application of the exemption from excise duty.
16. Merchant who received special permission (license) wholesale of petroleum products or special permit (license) for the retail sale of petroleum products, diesel, which is exempted from excise duty, in a separate special permit (license) the specified declared for that purpose.
17. the rural support service by random checks of at least five percent of agricultural producers, granted, as well as the diesel area. If it is found that agricultural producers the amount of diesel fuel, which applied to the excise duty exemption, is unreasonable or exceeds the statutory rules, field support service for the excess quantity of diesel fuel shall inform the producers of agricultural production and the State revenue service.

18. If timed this provision, paragraph 17, case, agricultural producers will be obliged to pay the State budget in the excise duty on diesel fuel purchased in excess of this provision in point 7.4 and point 8 of that quantity of diesel granted, having the appropriate excise tax exemption. Excise duty on diesel fuel paid in the month following receipt of the relevant information from the field support service. If it is found that the producers of agricultural production in the excise tax on diesel fuel is not paid, the tax amount in the tax administration shall recover the sphere of regulatory legislation.
19. the rural support service: 19.1 provides the unified database, which authorized access is the State revenue service and business operators, which distributes diesel;
19.2. the contracting with the State revenue service and merchants, which distributes diesel to the joint database on access, the exchange of information and the order in which updated information on agricultural producers purchase diesel.
20.2011/2012 financial year: 20.1. This provision referred to in paragraph 3, the minimum income requirement: 20.1.1. 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 scheme from the previous application period;
20.1.2. If the agricultural producer has just launched the economic activity and registered with the register of enterprises or the State revenue service during the period from 1 April 2010 to 31 March 2011, as well as in 2011 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 scheme;
20.2. the rules referred to in paragraph 3, the minimum revenue in 2010 are also included in the European Union received 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 ") in accordance with the laws of the State of the European Union and the granting of aid for the environment and the countryside.
Prime Minister, the Deputy Prime Minister, Defense Minister a. farming Minister Pabriks J. Dūklav attachment Cabinet of Ministers 3 May 2011 regulations no 344 sample application for the granting of agricultural diesel oil Minister j. Dūklav in