Cabinet of Ministers Regulations No. 869 in Riga 2010 September (14. No 47 69) amendments to the Cabinet of Ministers of 30 March 2010 regulations No 302 "rules on excise tax guarantees" Issued in accordance with the law "on excise duty" article 32 of the sixth movement of alcoholic beverages and article 3 of the law's sixth 1. make Cabinet 30 March 2010 the regulations No 302 "rules on excise tax guarantees" (Latvian Journal No 52, 2010) the following amendments: 1. complement 9.1. subparagraph after the word "information" with the words "or the attached documents have been falsified";
1.2. the introductory part of paragraph 11, replace the words "be stopped" with the word "stop";
1.3. make 19.7 point as follows: "19.7. the person to whom the security certificate has been issued, there is no valid credit or guarantee fulfilment of the insurance policy;"
1.4. to supplement the provisions and paragraph 19.8.12.4. by the following: "applicant or 19.8. a security person who has been issued a security certificate is delivered for the State revenue service the false information related to the payment of the tax or security, or the State revenue service in connection with the security of the documents submitted are fake;
12.4. coverage is used in unpaid excise tax paid. ";
1.5. to complement the 33 with the second sentence as follows: "If the excise duty shall be established in the security, the lump sum tax tax stamps for marking for individual insurance is not required.";
1.6. to express and 48.4 48.3. in this paragraph: "approved warehouse 48.3. holder, who at least five years are registered with the State revenue service value added tax taxable persons in the register and in the two years prior to the application for at least a year are made by sešusmēneš and as a general security licence take during its operation of petroleum product production, mixing, processing or processing – about 90 per cent of the maximum possible tax debt that may arise during the tax period for activities;
30.1. the holder of an approved warehouse, which at least three years is registered with the State revenue service value added tax taxable persons in the register and in the year prior to the application for at least six months of the year is made and after the General security licence take during its operation of petroleum product production, mixing, processing, recycling, or tagging (labelling) – 75 percent of the maximum possible tax debt that may arise during the tax period of operations ";
1.7. to supplement the provisions of this subparagraph with 30.3.: 30.3. approved warehouse "holder who for at least three years is registered with the State revenue service value added tax register of taxable persons and has obtained rights to provide security services to the national reserves of oil products (fuel) reserves to some extent to the energy crisis periods to ensure the supply of oil products (fuel), about 65 percent of the maximum possible tax debt that may arise during the tax period for the operations carried out. The purpose of this subparagraph, the intended reduction in global security applies only in relation to the alleged tax debt, corresponding to the amount determined by the Ministry of Economics of the national security service of the reserve oil (fuel) reserves. ";
1.8. make 49 as follows: "49. State revenue, in assessing the applicant's existing security business, has the right to reduce the amount of global security for each global security issued the certificate pursuant to this provision, if the 48:49.1. the applicant does not have the security tax (except if the payments legislation is extended in accordance with the procedure laid down and the tax obligations of performance);
30.6. the applicant a security tax payment amount, which is the legal limit in the order is extended, does not exceed the overall security supplied;
30.6. the applicant does not have the Security declared bankruptcy;
49. during the year prior to the application requesting to receive or to reregister a certificate of global security: the security of the applicant is 49.4.1. submitted by the State revenue service value added tax declaration, tax declarations, reports on the movement of products subject to excise duty and tax reports for mark movement;
49.4.2. Security the applicant or the person to whom the executive body is entitled to represent the applicant, the security is not punished with a fine of 1000 lats and more: 49.4.2.1. violations related to the movement of excisable goods;
49.4.2.2. these offences;
49.4.3. on the security of the applicant, no decision is taken, which found that the applicant has violated the security tax calculation or tax policy conditions, and appropriate penalties and more 1000 lats. ";
1.9. in paragraph 52 be deleted, the words "or oil reserve creation and storage procedures ';
1.10. to complement the 54 beyond words "tax debt" with the words "(including the case where tax payments regulations is extended within)";
1.11. to make 57 as follows: 57. "the State revenue service lists the amount of the security deposit and the security of the applicant's receipt of the application within 15 working days after the deletion of the security shall be transferred in the following order: 57.1. tax debt;
57.2. tax payments the payment terms stipulated in the laws of order is extended;
57.3. other tax debt;
57.4. other tax payments the payment terms stipulated in the laws of order is extended;
57.5. future tax payments, other tax payments or security account specified by the applicant. ";
1.12. delete paragraph 58;
1.13. deleting 60;
1.14. Express 62 the following: 62. "the State Revenue Service decision granting a credit institution or insurer provider status if: 62.1. a credit institution or insurer is not a tax or payments concerned regulations in the order is extended and the tax obligations are met;
62.2. a credit institution or insurer of the year prior to the application for a provider's status has not violated the requirements of this regulation;
38.7. a credit institution or insurer of the year prior to the application for a provider's status is not penalized for tax calculation or payment order conditions;
38.8. a credit institution or insurance company for the operation of the licence issued to issue a credit or guarantee fulfilment of the insurance policy, to commit to responsibility for another person's possible excise tax debt. ";
1.15. supplement with 62.1 and 62.2 point as follows: "where the security of the applicant 62.1 law and order within the time limit set in the tax debt is not paid, provider to cover the tax debts of the person to whom the security certificate has been issued, within 10 working days of the State revenue service's written request, pay tax to the amount of the principal sum, which does not include late payment and fines. If the deadline laid down in this paragraph are not complied with, the provider for each delayed day pays the fine 0.1% of the amount of the tax debt, the amount specified in the State revenue service a written request to pay the applicant a security tax debt, but not more than 100 percent.
If the provider has paid 38.6 guarantees the applicant's tax debt, but then the provider or security the applicant provides documentary evidence that the tax debt was not justified, the State revenue service refunded the tax paid to the provider for the amount of the debt. The request for the wrong amount of repayment claimed to be submitted by no later than three years after the payment of the debt. "
1.16. Express 63 following: 63. Provider status "is lost where: 39.2. provider has violated the requirements of this regulation;
39.3. provider of tax debts (except where the payments concerned regulations in the order is extended and the tax obligations of performance);
63.3. lapse 59. these provisions or paragraph 61 referred to in the licence;
63.4. State revenue service provider's application has been received for the loss of the status of the provider. ";
1.17. replace paragraph 64, the words and figures "and This rule 60.2.62.2. termination referred to" with the words "loss" of the status of the provider;
1.18. delete paragraph 65;
1.19. the supplement to chapter VI 65.1 points as follows:

"changes in the credit institution guarantees 65.1 excise duty single or general security or the fulfilment of the insurance policy or a single excise duty general provision shall enter into force only after written consent by the State revenue service. These changes demand written coordination, national revenue is sent not later than 10 working days before the date of entry into force of the changes. ";
1.20. supplement with 69 and 70 of the following paragraph: "69. General security certificate issued to 31 august 2010 and which is suitable for reduction of the amount of the security in connection with the security services of the national reserves of oil products (fuel) reserves to some extent to the energy crisis periods to ensure the supply of oil products (fuel), they are valid until the expiration date, keeping the existing reduction in the amount of the security conditions.
70. By 2010. on 23 September, in accordance with these rules for the provider status is valid as long as it is re-registered under this rule 62, but no longer than up to 2010 31 December. Contracts for the acquisition of the status of the provider are in effect until the renewal of the status of the provider, but no longer than up to 2010 31 December. ";
1.21. Express annex 1 (1) of the following: ' 1. Excise stamps the recipient: the person's name, last name, taxpayer registration number/ID number "1.22. make note of annex 1 in the following wording:" URPiezīme.* indicates the date of entry into force of the last renewal conditions. ";
1.23. Express to annex 2, paragraph 1 and 2 by the following: ' 1. the name of the person Receiving the excise identification number 2. Sender name excise identification number "1.24 express section of annex 2" filling order "box 1 and 2 by the following:" 1. the beneficiary shall indicate the name of the beneficiary of the excise duty, and Excise identification number or tax payer registration code, if an excise identification number is 2.
 The sender specifies the name of the consignor of excisable goods, as well as excise identification number or tax payer registration code, if an excise identification number is not. If excise duty planned to receive a portion of a (with the individual loads), fill in the new excise duty single security certificate for each part separately (cargo) "1.25. Express to annex 2 Note 2 as follows:" 2. Indicate the date of entry into force of the last renewal conditions. ";
1.26. the deletion of paragraph 2 of annex 3, the words "and address";
1.27. make note of the annex 3 as follows: "Note. * Indicates the date of entry into force of the last renewal conditions. ";
1.28. the deletion of 4, 5, 6 and 7 of the annex, paragraph 3, the words "in accordance with the State Revenue Service (date) the contract concluded".
 
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2. the rules shall enter into force on 24 September 2010.
Prime Minister v. dombrovsky Finance Minister e. Morgan