Cabinet of Ministers Regulations No. 1134 2010 in Riga on December 21 (Mon. No 74 10. §) rules on tax debt guarantee clearance of goods released under the Customs Act article 4, third paragraph, and article 12, third paragraph, of the law "On value added tax" article 12 2.3 and law "on excise tax" article 32 of the seventh part i. General questions 1. determines: 1.1. customs tax debt guarantee submission, acceptance, and the application of the procedure for determining the amount;
1.2. value added tax debt guarantee submission, acceptance, application, determination of the amount, if any, and the deletion policy;
1.3. excise tax debt guarantee submission, administration and deletion;
1.4. requirements for personal exemption from customs duty debt guarantee submission;
1.5. requirements for personal exemption from value added tax debt guarantee submission;
1.6. where excise duty debt guarantee need not be submitted and the conditions, which run the taxpayer may reduce the size of the guarantee.
2. customs clearance of goods is used to provide the guarantee, tax debt, or guarantees, to ensure that the tax debt that may arise.
3. The application of the customs procedure of release for free circulation, is used for: 3.1. the guarantee of tax arrears. Tax debt includes: 3.1.1. customs tax debt;
3.1.2. value added tax debt;
3.2. the guarantee of tax arrears that may occur, if the guarantee is used as a cash deposit. In this case, the guarantee of tax arrears that may occur include: 3.2.1. customs tax debt;
3.2.2. value added tax debt;
3.2.3. excise tax debt.
4. for the purposes of a customs procedure – transit use guarantee tax debt that may arise. In this case, the tax debt that may occur include: 4.1 customs duty debt;
4.2. value added tax debt;
4.3. excise tax debt.
5. Application of General Customs procedures (customs procedure other than release for free circulation –-and-transit customs procedures), you use the guarantee tax debt that may arise. In this case, the tax debt that may occur include: 5.1 customs duty debt;
5.2. excise tax debt.
6. tax debt and tax liability which may arise, can provide with: 6.1. cash deposit;
6.2. a lump of guarantee;
6.3. General guarantee. 
7. Customs procedures, transit and other customs procedures are used to individually guarantee. Guarantee the rest of the application of customs procedures are also used for the temporary storage of goods. Applying these rules to the temporary storage of goods subject to the same conditions that other customs procedure other than the customs procedure of release for free circulation.
8. the guarantee shall be lodged with the debtor or the person who is or may become liable for tax arrears and tax debts that may arise (hereinafter responsible person).
9. The State revenue service guarantee shall be inadmissible and requests to supplement the guarantee or other surety if: 9.1. the person who issued the guarantee has not attained the status of a guarantor;
9.2. the individual guarantee amount does not cover the tax debt or tax debt that may arise;
9.3. General guarantee is not sufficient to cover the tax debt or tax debt that may arise;
9.4. European Union customs legislation is another type of guarantee;
9.5. the guarantee certificate to the Customs authorities by a person other than the person or persons authorized by the person specified in the individual guarantee credit guarantee letter (annex 1) or individual guarantee insurance policies (annex 2), or a comprehensive guarantee certificate (annex 3) on the other side.
10. If the surety is insufficient and person responsible according to the Council on 12 October 1992 Regulation (EEC) No 2913/92 establishing the Community Customs Code (hereinafter Regulation No 2913/92) article 198 shall submit an additional guarantee, an additional guarantee, the period of validity shall not exceed the period of validity of the previous arrangement.
11. For the application of Regulation No 2913/92, article 189 in the fifth part of the Customs authorities referred to in the abandonment of the requirement to provide a guarantee, if the guaranteed amount shall not exceed EUR 500, person in charge, together with the customs declaration is made in the calculation of the signed rules 3.2.1. duty referred to debt that may arise. The calculation indicates the number of documents accompanying the goods, its date of issue, and goods to the value of is calculated customs duty debt that may arise.
12. Guarantee for customs debt which may arise, should not be provided if: 12.1. responsible person has received the status of authorised economic operator in accordance with Regulation No 2913/92 and Commission of 2 July 1993, Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (hereinafter Regulation No 2454/93);
12.2. the person has received an exemption from this provision of guarantee laid down in Chapter VII.
13. The excise duty do not provide guarantee: 13.1. If the goods exempted from excise duty, in accordance with the law "on the excise tax", chapter V;
13.2. storage of excise goods, as well as other activities authorized by the excise goods in a free zone or free warehouse;
13.3. products subject to excise duty, in accordance with the law "on the excise tax," the third subparagraph of article 8 shall not submit a guarantee;
13.4. If the person has received the status of authorised economic operator in accordance with Regulation No 2913/93 and of Regulation No 2454/92;
13.5. If the person has received an exemption from this provision of guarantee laid down in Chapter VII.
14. Value added tax do not have to provide the guarantee, if: 14.1, the application of the customs procedure of release for free circulation, use law "on value added tax" in article 12.3 of the special tax regime;
14.2. the person has received the status of authorised economic operator in accordance with Regulation No 2913/93 and of Regulation No 2454/92 and the conditions, through the application of a customs procedure – transit, these provisions referred to in paragraph 4, the tax liability which may arise, provide a comprehensive guarantee.
15. Guarantee for a tax debt or tax liability which may arise, the discount of Regulation No 2913/92, article 199. The person responsible for the release of the guarantee can be used to ensure that the tax debt or tax liability which may arise.
16. If the surety by a person other than the person from whom it is required, the guarantee of whatever kind of gives the guarantee of representation on their behalf.
II. status of guarantor to credit institutions and insurance companies and loss 17. A credit institution or an insurance company wishing to acquire the status of a guarantor, the State revenue service submitted in the application for the guarantor's status. The application shall indicate the date when the licence has been issued for the operation of a credit institution or an insurance license and the license number.
18. The State revenue service granted a credit institution or insurance undertaking of the guarantor's status, if the following conditions are met: 18.1. a credit institution or insurance company is not a law "on taxes and duties" of the national tax (national tax) debt or the payment deadlines are extended to the law on taxes and duties in accordance with the procedure laid down and a credit institution or an insurance undertaking comply with the debt obligations;
18.2. a credit institution or insurance company during the year prior to the application for the granting of the status of a guarantor is not penalized for tax violation and is not infringed the provision referred to in paragraph 19;
18.3. the insurance company license issued entitles the insurance operation to issue the commitment insurance policy guarantee;
18.4. a credit institution or an insurance undertaking with the State revenue service has concluded the contract, in which these rules are laid down in point 19 above.
19. a credit institution or insurance company (hereinafter guarantor) responsibilities: 19.1 if the guarantor the guarantee conditions are amended, he shall notify in writing the national revenue not later than 10 working days before the date of entry into force of the amendment;
19.2. If the guarantor shall take a decision on the cancellation of the guarantee, he one days inform the State revenue service. The guarantee is valid for 10 working days from the date of the adoption of the decision on the cancellation of the guarantee;
19.3. If the guarantor is annulled by a guarantee, it does not release him from the obligations undertaken before the cancellation of the guarantee;
19.4. the guarantee's validity period expires does not release guarantor from its obligations undertaken before the guarantee had expired;
19.5 If the State revenue service suspended transactions with the surety or guarantor is annulled, it does not release guarantor from its obligations undertaken before the suspension of the operation of the guarantee or the status of the cancellation of the guarantor;
12.2., within three working days after the State revenue service a written receipt of the guarantor requirements provides information and copies of documents approved on the guarantees issued;

19.7. within 10 working days after receipt of the State revenue service a written requirement to pay a tax debt of a person in charge and the tax liability that can arise (hereinafter undertakings), the guarantor provides the persons responsible for the undertaking, not exceeding the amount of the guarantee issued by and subject to the guarantees issued.
20. The State revenue service within one month of receipt of the written requirement of the guarantor of the individual responsible for the actions or activities related to the guarantee provided by a guarantor.
21. If the person responsible for law and order and by the State revenue service a written notice has not complied with this provision 19.7. the obligations referred to in the State revenue service sends the guarantor written to comply with the obligations of the person responsible.
22. The guarantor and this provision of the guarantee referred to in paragraph 16 of the answer for the obligations of the person in charge of the principal sum only, which does not include late payment and fines.
23. The State revenue service cancels the guarantor's status, if any of the following circumstances: 23.1. guarantor's state tax debts (except if the payments legislation on taxes and fees is extended in accordance with the procedure laid down and the person fulfilling this debt obligations);
23.2. lost effect these provisions referred to in paragraph 17 of the licence;
23.3. This provision is violated, paragraph 19.
III. Cash deposit 24. If the person in charge of customs procedures in the form of cash contributions (hereinafter Security), the security shall be deposited with the State revenue service cash accounting account.
25. The amount of the security to meet the 100% of the calculated tax liability that may occur.
26. If the State revenue service, making a customs declaration lodged in the supplied control and checking of the customs declaration, the attached document and the goods declared, doubts about the data specified in the Declaration, the declarant, the Customs authorities at the request of the lodging of a security, the amount of the difference between the tax calculated on the basis of the customs declaration, the data provided and the amount of tax on the goods should pay after checking them, and shall submit an application for a refund of the security by specifying a credit account.
27. If the State revenue service has doubts about the particulars in the Declaration, it checks. After an inspection of the State revenue service shall decide on the security deposit paid to the State budget or refund to the declarant.
28. when applying the procedure of release for free circulation, the declarant's requested tariff quota is critical or blocked, the declarant lodges a security equal to the difference between:-28.1. customs duty amount calculated by applying the rate of import tariff, and customs duty amount calculated by the application of the reduced or zero rate;
28.2. the amount of value added tax, which is used in the calculation of the customs duty as calculated by applying to the import tariff rate, and the amount of value added tax, which is used in the calculation of the customs duty subject to the reduced or zero rate.
29. After receipt of the reply for the required amount of the tariff quota of the State revenue service shall decide on the security deposit paid to the State budget or refund to the declarant.
30. If the declarant, the customs procedure applied, release for free circulation, can not determine the exact value of the goods (no details necessary for the customs value of goods for final determination), the declarant shall lodge a security – the difference between the Customs Declaration and the amount of duty according to the State revenue service information available to calculate the amount of customs duties, and submit an application for a refund of the security, indicating the credit account.
31. If the declarant, the Customs authorities of the time limit specified or has not submitted all documents necessary for the customs value of goods for final determination, or submitted to a message that indicates that the final value of goods for customs purposes does not correspond to a customs declaration, the customs value of the goods, the State revenue service shall decide on the transfer of the security deposit to the State budget or a partial refund of the declarant.
32. If the declarant, the Customs authorities shall be submitted within the time limit set by the all the information or documents necessary for the customs value of goods, and the final determination of the customs value of the goods in the final matches on the customs declaration, the customs value of the goods, the State revenue service shall decide on the release of the security lodged for the declarant.
33. when applying the procedure – release for free circulation of goods apply provisional anti-dumping duty or countervailing duty, the declarant shall lodge a security of the provisional anti-dumping duty or provisional payment amount and submit an application for a refund of the security, indicating the credit account.
34. If the goods for which was a security has been lodged, the definitive anti-dumping duties, or the imposition of definitive countervailing duties, the State revenue service under European Union law, anti-dumping and countervailing measures shall take a decision on the transfer of the security lodged for the State budget, repayment or partial repayment of the declarant.
35. Entering the customs procedure – transit, person in charge, at the Office of departure shall produce a security issued by a credit institution in the original document certifying payment, and submit an application for a refund of the security, indicating the credit account.
36. If the State revenue service receives evidence that confirms the customs procedure – transit – completion of the facts, the State revenue service shall decide on the release of the security lodged.
37. If the customs procedure – transit – is not complete or has completed, finding discrepancies between the goods and the customs documents, the State revenue service shall decide on the proportionate security crediting State budget.
38. the security of repayment or partial repayment of the State revenue service within 15 days of the adoption of the decision on the security deposit refund or partial refund.
IV. The individual guarantee 39. Individual guarantees applicable to once a suitable one customs procedure.
40. the individual guarantee customs procedure – transit – the example of Regulation No 2454/93, 345, 346, 347..., and 348 of the procedures laid down in article. Individual guarantee the guarantee shall be submitted to the Customs Office of Regulation No 2454/93 340. " (b) "article.
41. the individual guarantee other customs procedures (except for customs procedures, transit) shall be filed by submitting a credit individual guarantee letter (annex 1) or individual guarantee insurance policy (annex 2) State revenue service customs office where customs procedures are applied.
42. The person in charge may authorize another person to use in the name of individual guarantees. Natural person authorizes its use on behalf of the individual guarantee by a notarial mandate issued in the order. Legal person, individual guarantee credit guarantee letter (annex 1) or guarantee insurance policies (annex 2), on the other side the person authorized on behalf of the person responsible for the use of individual guarantees. The responsible person shall have the right to amend the list of the authorised persons. Each of the authorised person of the appointment or revocation of the mandate approved by the person responsible with a signature and seal. The person in charge is responsible for recording the truth of credit letter of guarantee or suretyship insurance policy.
43. Only the person in charge or the authorized person, the individual guarantee credit guarantee letter (annex 1) or guarantee insurance policies (annex 2), on the other side is entitled to sign the Customs Office submitted a customs declaration or submit pirmsmuitošan document.
44. The individual guarantee shall lapse if the individual guarantee has expired or the guarantor of the repeal.
45. The person in charge is responsible for the implementation of customs procedures initiated before the individual guarantee had expired.
V. the comprehensive guarantee and the guarantee certificate General 46. person in charge of the General guarantee may use any customs procedure pursuant to European Union customs legislation or other regulations prescribed for the customs procedure.
47. The comprehensive guarantee shall be determined by the responsible person.
48. for comprehensive guarantee certificate for the customs procedure (other than the customs procedure – transit), the responsible person shall submit to the State revenue service: 29.9. addressed to the State revenue service application. The application shall state: 48.1.1. Customs procedures, which will be suitable for a general guarantee;
48.1.2. extent of the guarantee, which will be used for customs procedures, release for free circulation, the amount of the guarantee, and the rest of the application of customs procedures;

48.1.3. calculation of the amount of guarantee according to the provisions referred to in chapter VI requirements;
48.1.4. details of person responsible for employees who have the right of captions (name, surname, personal code);
48.1.5. the required comprehensive guarantee certificate number;
48.2. credit guarantee letter (annex 4) or liability insurance policy (annex 5) (original).
49. in order to receive permission to use a comprehensive guarantee for customs procedures, transit, responsible person shall submit to the State revenue service: 30.5. addressed to the State revenue service application. Application: 49.1.1. information on the experience of application of the transit procedure and the planned transit procedure;
49.1.2. calculation of the provisions referred to in paragraph 4, the tax liability which may arise;
49.1.3. the required comprehensive guarantee certificate number;
30.6. the guaranteeing of comprehensive guarantee issued document (original).
50. The State revenue service permission to use a comprehensive guarantee for customs procedure (other than the customs procedure – transit), if the following conditions are met: 50.1. person in charge, or its employees, which is a signatory, is not criminal offences in the economy;
50.2. the person in charge is not a tax debt to the State budget or the payment deadlines are extended to the law on taxes and duties in the order and the person fulfilling debt obligations;
50.3. the person responsible is not declared insolvent.
51. The State revenue service permission to use a comprehensive guarantee for customs procedures, transit, if the person in charge of Regulation No. 2524/93 373. the requirements set out in article.
52. The State revenue service after this rule 48 submission referred to in paragraph shall issue a receipt to the person in charge of the comprehensive guarantee certificate or taken a decision on the refusal to grant an authorisation to use a comprehensive guarantee.
53. The State revenue service after this provision referred to in paragraph 49 of the receipt of the application to the decision to grant authorisation, the person responsible for the use of the comprehensive guarantee and issue of the comprehensive guarantee certificate or taken a decision on the refusal to grant an authorisation to use a comprehensive guarantee.
54. The person in charge may authorize another person to use the word in a comprehensive guarantee. Natural person authorised on his behalf to use a comprehensive guarantee with a notarial mandate issued in the order. Legal person of the comprehensive guarantee certificate, the other side of the person authorized to use the comprehensive guarantee certificate. The responsible person shall have the right to amend the list of the authorised persons. The appointment of each of the authorised person or the person in charge of the withdrawal of the mandate confirms with a signature and seal. The person in charge is responsible for the accuracy of the entry of the comprehensive guarantee certificate.
55. If the responsible person in accordance with the provisions of paragraphs 9 and 10 shall submit additional comprehensive guarantee, the State revenue service issued new comprehensive guarantee certificate.
56. The General period of validity of the certificate of guarantee correspond to letters of guarantee or insurance policy expiry date.
Only 57. responsible person or authorised person, indicated in the comprehensive guarantee credit guarantee letter (annex 1) or guarantee insurance policies (annex 2), on the other side is entitled to sign the Customs Office submitted a customs declaration or submit pirmsmuitošan document.
58. The State revenue service shall take a decision to suspend the authorisation to use a comprehensive guarantee (except for the comprehensive guarantee for customs procedures, transit application) if: 58.1. General guarantee does not cover the tax debt;
58.2. responsible person does not comply with this provision and in 50.1 50.2 said conditions.
59. The State revenue service shall take a decision to suspend the authorisation to use a comprehensive guarantee for customs procedures, transit – application operations, if the person does not meet the General conditions for receipt of the comprehensive guarantee.
60. If the activities with a comprehensive guarantee is suspended, the person in charge is responsible for ensuring the completion of customs procedures, which started using the relevant guarantee.
61. where the responsible person of the month of action with a comprehensive guarantee is provided for the suspension of the provisions referred to in paragraph 58 of the requirements, the State revenue service shall decide on the action with a comprehensive guarantee.
62. The State revenue service shall decide on the comprehensive guarantee the withdrawal of the licence, if the person: 62.1 do not meet these rules. 50.3. the condition laid down in point;
38.6. in the month following suspension of activities with a comprehensive guarantee is not provided in paragraph 61 of these regulations requirements.
63. If the guarantor is annulled, the guarantee of the State revenue service cancelled the comprehensive guarantee certificates issued on the basis of the cancelled.
64. If the State revenue service cancelled the comprehensive guarantee certificate, the person in charge is responsible for the customs procedure for temporary storage of the goods or completion of undertaken before the comprehensive guarantee certificate revocation.
65. The comprehensive guarantee shall cease to be valid: 65.1. the term of a comprehensive guarantee;
65.2. The State revenue service has cancelled the guarantee issued licence;
65.3. the guarantor is annulled by the guarantee.
66. If the General guarantee lapsed, the responsible person shall within 15 working days of the State revenue service has all of the comprehensive guarantee certificate.
67. The person in charge is responsible for ensuring the completion of customs procedures initiated before the comprehensive guarantee expires.
68. the responsible person shall inform the State revenue service, where a comprehensive guarantee certificate is lost or stolen. The State revenue service cancels the stolen or lost of the comprehensive guarantee certificate.
69. By the time the State revenue service receives information about the comprehensive guarantee certificate or theft loss, the person in charge is responsible for ensuring the completion of customs procedures, initiated by using the comprehensive guarantee referred to in the certificate.
Vi. Comprehensive guarantee about 70 before the calculation of the comprehensive guarantee certificate, the person responsible for the calculation of the amount of the comprehensive guarantee.
71. Customs procedures – release for free circulation, the person responsible for the application of the calculation of the amount of tax on the total amount of goods released for free circulation in the last six months (before the provision referred to in paragraph 48 of the date of submission of application). The calculated amount is divided by 6.72. Customs procedures, customs warehouse, the person responsible for the application of this provision of the calculation referred to in paragraph 5 of the tax liability that may arise, the sum total of the balance of goods in a customs warehouse on the last day of each month in the last half of the year (before the provision referred to in paragraph 48 of the date of submission of application), which would be due if the goods are released for free circulation. The calculated amount is divided by 6.73. temporary storage of the goods to the person in charge is calculated in paragraph 5 of this rule that tax liability that may occur, the amount of the total volume of goods that were in temporary storage during the last six months (before the provision referred to in paragraph 48 of the date of submission of application), which would be due if the goods are released for free circulation. The calculated amount is divided by 6. If the temporary move of the goods placed in storage by using the simplified procedure in the case of transport by air, and it is not possible to calculate the tax amount that may occur, the responsible person shall submit a comprehensive guarantee, the amount of which is not less than 100 000 lats.
74. the customs procedures, transit the person responsible for the application of this provision of the calculation referred to in paragraph 4, the tax liability that may occur, the amount of Regulation No 2454/93 379 380 381, and of the procedures laid down in article.
75. General Customs procedures (except this rule 72, 73 and 74 of the customs procedures referred to in) the person in charge of the calculation referred to in paragraph 5 of the rules of the tax liability that may occur, the amount of the total goods turnover in the last six months (before the provision referred to in paragraph 48 of the date of submission of application), which would be due if the goods are released for free circulation. The calculated amount is divided by 6.76. This provision referred to in paragraph 5 of the tax liability that may arise in the application of the customs procedure (other than the customs procedure – transit), the amount of which is calculated the amount of the comprehensive guarantee may be reduced: 76.1. about 50 per cent, if the responsible person in the last 18 months before reduced comprehensive guarantee receiving on average four times a month had used one or more of the following: 76.1.1 the special permit of the value added tax arrangements;
76.1.2. a guarantee waiver submission this provision in paragraph 5 to that tax debt, which can arise;
76.1.3. a comprehensive guarantee, to ensure that the tax debt or these rules referred to in paragraph 5 of the tax debt, which can arise;
76.2. about 70 per cent, if the responsible person of the last 24 months before reduced comprehensive guarantee receiving on average four times a month had used one or more of the following:

76.2.1. special permit application of the value added tax arrangements;
76.2.2. a guarantee waiver submission this provision in paragraph 5 to that tax debt, which can arise;
76.2.3. a comprehensive guarantee, to ensure that the tax debt or these rules referred to in paragraph 5 of the tax debt, which can arise;
76.3. about 90 per cent, if the responsible person in the last 30 months before the reduced comprehensive guarantee receiving on average four times a month had used one or more of the following: 76.3.1 the special permit of the value added tax arrangements;
76.3.2. a guarantee waiver submission this provision in paragraph 5 to that tax debt, which can arise;
76.3.3. a comprehensive guarantee, to ensure that the tax debt or these rules referred to in paragraph 5 of the tax debt that may arise.
77. In accordance with Regulation No 2454/93 and article 381 380. and 20 May 1987 the Convention on a common transit procedure article 57 received authorisation to use a comprehensive guarantee, reduced to 30 or 50 percent of the reference amount, the responsible person shall submit an application in the State revenue service, which in addition to the provisions referred to in paragraph 49 of document shall be accompanied by a document certifying that the goods subject to the transit procedure for transport management.
VII. Exemption from liability 78. Responsible Party in accordance with its application shall be exempt from the requirement to submit a comprehensive guarantee about this rule referred to in paragraph 5 of the tax liability that may arise in the application of customs procedures, if the provisions of paragraph 50 and the person responsible for at least 10 years, the customs broker permission or responsible person shall meet the following criteria: 78.1. responsible person 36 months an average of four times a month has used a comprehensive guarantee or special permission of the value added tax arrangements;
78.2. responsible person in accordance with this provision, 72, 73 and 75 (together) the calculated tax liability that may occur, the amount exceeding 50 000 lats, is sound financial situation and sufficient financial resources for the fulfilment of the obligations that may be assessed on the basis of the previous year's report contains data (if since the last annual report of the company at the balance sheet date is more than six months, the person responsible for this period of time prepare and submit financial statement – balance sheet (if the application of the comprehensive guarantee are filed up to the current 15th date of the month, the balance sheet date may correspond to the last day of the month, which was before the previous month)): 78.2.1. the liquidity indicators, the calculation of working capital ratio (the total amount in respect of current assets/current liabilities total). That coefficient shall not be less than 1;
78.2.2. the liabilities of the balance sheet (liabilities/total balance sheet total). This indicator must not exceed 0.5.79. Applying transit customs procedures –, responsible person exempt from tax liability, which may arise, guarantee of Regulation No 2454/92 article 380 of the third part of the cases. Responsible person of the State revenue service submitted in the application for exemption from liability for the tax liability which may arise.
80. The State Revenue Service decision to grant exemption from the guarantee or the decision on the refusal to grant an exemption.
81. a guarantee waiver, in application of customs procedures, transit, is valid for one year. If the person has received the status of authorised economic operator in accordance with Regulation No 2913/92 and Regulation No 2454/93 of the conditions of the exemption is valid for two years.
82. The State Revenue Service decides to suspend a guarantee waiver, if the person does not satisfy this provision, paragraph 78.
83. where the responsible person of the month following the adoption of the decision on suspension of exemption from liability is provided this provision 78. requirements referred to in paragraph 1, the State Revenue Service decides to restore the guarantee waiver.
84. The State Revenue Service decides to revoke the exemption from liability when the responsible person: 84.1. these provisions do not meet the above mentioned conditions 50.3.;
52.3. in the month following the suspension of the exemption is not provided this provision referred to in paragraph 82 of the requirements.
85. If a decision to revoke the exemption from the guarantee, the person in charge again to release the guarantee can not earlier than 12 months after the date of the decision to revoke the exemption from liability.
VIII. Guarantee tracking 86. Responsible person record each transaction that you make using the guarantee. The person in charge at the request of the State revenue service provides all the information about each transaction conducted using the guarantee, as well as on whether the tax debt and this provision, paragraph 5 of the tax debt that may arise, meet the guarantee. This requirement does not apply to customs procedures, transit.
87. the responsible person shall inform the State revenue service about the amount of the comprehensive guarantee the distribution between customs procedure – release for free circulation, and other customs procedures (except for customs procedures, transit).
IX. Closing questions 88. Comprehensive guarantee certificates issued before the date of entry into force of the provisions, they are valid until the expiry date.
89. To this provision to the date of entry into force of the decisions granting permission to use the comprehensive guarantee for a reduced tax liability, which may arise, they are valid until the date of expiry stated on it.
90. by 1 March 2011 is entitled to use insurance policies guarantee the guarantee letters and certificates drawn up under the Cabinet of Ministers of 27 December 2005, regulations No. 1005 "rules on Customs and excise duty debt guarantees the application of the State revenue service authorities".
91. The reference to the issuance of the reasons – the provisions of the law "On value added tax" article 12 2.3 as well as paragraph 14 of these rules and 1.2., 3.1.2, 3.2.2., 4.2., and 28.2. subparagraph shall enter into force on January 1, 2011.
The Prime Minister, regional development and local Government Minister v. dombrovsky Finance Minister a. Wolf annex 1 Cabinet 21 December 2010 regulations No 1134 Finance Minister a. Wolf annex 2 Cabinet 21 December 2010 regulations No 1134 Finance Minister a. Wolf annex 3 Cabinet 21 December 2010 regulations No 1134 Finance Minister a. Wolf annex 4 Cabinet 21 December 2010 regulations No 1134 Finance Minister a. Wolf annex 5 cabinet 21 December 2010 regulations No 1134

Finance Minister a. Wolf