Cabinet of Ministers Regulations No. 702 in Riga 2010 (27 July. No 38 63) amendments to the Cabinet of Ministers of 30 March 2010 regulations no 300 "rules on excise tax declaration form and fill the order" Issued in accordance with the law "on excise duty" article 24, third subparagraph to make Cabinet 30 March 2010 the regulations no 300 "rules on excise tax declaration form and fill it in order" (Latvian Journal No 52, 2010) the following amendments: 1. To supplement the provisions of this chapter with the V1 version of the : "V1. Natural gas filling the declaration procedures for the Declaration by filling in the natural gas 55.1 (annex 5): 55.1 1. excise duty on natural person – period (year and the tax period);
55.1 of the Act 2 Article 23 establishes the payment of excise duty;
55.1 3. details of excise tax: 55.1 3.1. excise tax payer name or first and last name (physical person);
55.1 3.2. tax registration code or the personal code (natural person).
55.2 the excise tax payer of natural gas natural gas quantity in the declaration specified in cubic metres.
55.3 excise tax payer by filling in declarations 6.-natural gas 13. row: 55.3 1.  6. line – the total spent during the tax period the amount of natural gas, which is not subject to excise tax, that is, 7-13. the quantity on the line;
55.3 2.  7. line – the quantity of natural gas during the tax period used for purposes other than as motor fuel or heating fuel;
55.3 3.  8. the quantity of natural gas in the line that is used during the tax period in two ways according to article 5 of the law on the conditions listed in section 3.1;
55.3 4.  9. line-the quantity of natural gas during the tax period used mineralogical processes;
55.3 4.  row 10-the amount of natural gas in natural gas transmission, storage and distribution system operator during the tax period used in the natural gas supply system technological needs;
55.3 7.  11. line – the quantity of natural gas during the tax period used in the property or possession of traders in agricultural land cover area (greenhouses) heating;
55.3 7.  12. line – the quantity of natural gas during the tax period used for the production of electricity, including the combined facilities, which manufactured industrial and simultaneously generates electricity and heat;
55.3 8.  13. line-the quantity of natural gas during the tax period used in the industrial production of technological equipment and technology needed to run the climate for the provision of industrial premises.
55.4 excise taxable person by completing a declaration of natural gas 14-16. row: 55.4 1.  14. line – the total quantity of natural gas during the tax period used for fuel;
55.4 2.  15. line-in a given tax period the existing excise tax rate for natural gas used as fuel in accordance with article 15.1 of the law;
55.4 3.  16. line – the State budget the excise tax payable amount (in LCY) for natural gas used for heating fuel, following the formula set out in row 16.
55.5 excise taxable person by completing a declaration of natural gas, 17.-19. row: 55.5 1.  17. the line-total quantity of natural gas during the tax period used as fuel;
55.5 2.  18. line-in a given tax period the existing excise tax rate for natural gas used as fuel in accordance with article 15.1 of the law;
55.5 3.  19. line – the State budget the excise tax payable amount (in LCY) for natural gas used as fuel, taking 19. line formula.
excise tax payer 57.5 natural gas line 20 of the Declaration the declaration attached to the document.
excise tax payer 55.7, based on the declared end-user of natural gas used in natural gas quantity for quantity of natural gas, which is not subject to excise duty, by law 6.1 article, second paragraph, the exemption provided for groups at the Declaration of natural gas in a separate document, submit the following information: 1. the natural gas receiving 55.7 name (physical person – name, surname);
2. natural gas receiving 55.7 registration number in the register of the Ministry of Justice (physical person – person's code);
3. the tax period in 55.7 delivered natural gas quantity;
55.7 4. Nace classification code.
Declaration of the natural gas supplied 55.8 information and the provision of the information referred to in paragraph 55.7 truthfulness with signature (decrypting) approved excise tax payer responsible person (official, who has the authority to sign, or its authorized person) and indicate the date of signature. "
2. Supplement with 57.1 points as follows: 57.1 55.7 points of rules "shall enter into force on January 1, 2011. By submitting this provision of the information referred to in paragraph 55.7 for January 2011, it includes information about the period, from 1 July 2010. "
3. To supplement the provisions of annex 5 with the following: "5. the annex to Cabinet of Ministers of 30 March 2010. Regulations No 300 natural gas excise tax declaration in place of the Prime Minister – the Minister of traffic k. Finance Minister Gerhard e. Morgan