Cabinet of Ministers Regulations No. 736 in Riga on august 3, 2010 (pr. No 40) 47 amendments to the Cabinet of Ministers of 12 May 2010 regulations No. 444 "arrangements of excise duty exempt diesel oil (gas oil) and fuel oil (gas oil), which is connected to the rape seed oil or canola seed oil derived biodiesel producers of agricultural production, which uses agricultural land, as well as the forest or swamp land in which to process the cranberries or blueberries cultivated" Issued in accordance with the law "on excise duty" article 18, 5. Part 6.1 and 6.2, do cabinet 12 May 2010 the arrangements no 444 "arrangements of excise duty exempt diesel oil (gas oil) and fuel oil (gas oil), which is connected to the rape seed oil or canola seed oil derived biodiesel producers of agricultural production, which uses agricultural land, as well as the forest or swamp land in which to process cultivated cranberries or blueberries" (Latvian journal 86. No, 2010.) the following amendments: 1. Make paragraph 3 by the following: ' 3. the maximum area of land (hereinafter referred to as the tax exemption guaranteed area) that handled diesel exemption from excise tax for the financial year in question, does not exceed this provision 2.1. and 2.2. referred to the common land. "
2. Supplement with 18.1, 18.2 and 18.3 point as follows: "manufacturers of agricultural production in 18.1 that in July 2010, buy (and paid) for with the diesel excise duty at this provision 14. operators referred to in paragraph 1 and 2 of these regulations which comply with the requirements referred to in paragraph shall be entitled to a refund of excise tax on diesel fuel when the 2010 august 31 submit Field support regional agricultural administration application and the documents or copies of proving the diesel purchase. Copies of the documents submitted, the presentation of the originals. In considering the application of agricultural producers, rural support service regional agricultural administration will ensure that the diesel fuel in acquisition laws and regulations are complied with on the excise tax, diesel oil is received and it has been paid and whether the documents certifying the receipt and payment of diesel, designed according to the accounting regulatory laws. If the producers of agricultural production is not received diesel paid in full, the repayment of excise duty on diesel fuel quantity received, of which up to 15 august 2010 has been paid.
18.2 the rural support service of the administrative procedure law: 18.2 1. evaluate this rule 18.1 the documents listed and decide on the excise tax refund or refusal to refund excise taxes or reduced pursuant to paragraph 18.2.2. these rules for diesel fuel;
18.2 2. reduced proportionately in the amount of excise duty refundable for each manufacturer of agricultural production for this rule 18.1 above diesel purchase if the total requested reimbursement for the excise duty amount exceeds the budget subprogramme 41.04.00 "excise duty on diesel fuel rebate for farmers ' available financial means;
18.2 3. If excise tax is released about 100 litres for each property, permanent use or lease existing hectares of agricultural land, the basis of the information provided by the State revenue service provided until 15 august 2010 on the excise tax refund in the first half of 2010, according to paragraph 18.2.2. this rule is assigned to the quantity of diesel fuel reduced about 50 litres.
18.3 the rural support service within five working days after the decision on the excise tax refund send it to the State revenue service. The State revenue service within 10 working days of the decision specified in the repayment of excise duty for agricultural producers. If the agricultural producer's tax, fee, or other national minimum payment amount to be repaid, the debt is first redirected to cover these debts. "
3. Replace annex 1, Chapter 1 of the number and the word "1 April" with a number and the word "1 June".
Prime Minister v. dombrovsky Minister of Agriculture j. Dūklav in