Cabinet of Ministers Regulations No. 444, Riga, 12 May 2010 (pr. No 23 51) 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 the excise tax" article 18 5, 6.1 and 6.2 of part 1, rule shall be determined : 1.1 the procedures from excise duty exempt diesel (gas oil) and diesel (gas oil), which, in accordance with the law "on the excise tax is added to the" conditions of rapeseed oil or canola seed oil derived biodiesel (diesel oil) and agricultural producers that uses agricultural land, as well as the forest or swamp land that cultivate cranberries or blueberries when the law "on excise duties";
1.2. the order in which the excise duty shall be levied on the basis of unfounded purchased diesel fuel;
1.3. maximum agricultural land area in hectares and forest or swamp land that cultivated hectares, cranberries or blueberries and diesel intended for processing are exempt from excise duty, as well as the order in which the excise duty exemption for the calculation of the reduced area of land, if it exceeds the maximum area of land in hectares;
1.4. the arrangements will reduce the calculated quantity of purchase of diesel fuel in case the excise duty exemption for the calculation of the reduced area of land, if it exceeds the maximum area of land in hectares;
1.5. fuel oil supply and marketing conditions;
1.6. 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 products for which the diesel excise tax exemption, and its quantity;
1.7. procedures for the field support service to check agricultural parcels, as well as the forest or swamp land that cultivate cranberries or blueberries.
2. Agricultural producer exemption from excise tax for diesel fuel can be obtained from: 2.1. on the agricultural land of the area of processing during the year to 15 June after State is declared and approved during the year the single area payments, 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 of these areas to ensure a minimum density of livestock at least 0.5 unit of the beef to a notional one in support of the declared and approved according to national agency of hectares "agricultural data centre" (hereinafter referred to as the data center) on the data by holding the position on June 1. Conditional on the holding of the beef unit calculates the data centre in accordance with the provisions of annex 1;
2.2. a forest or swamp land that cultivated mastered cranberries or blueberries. For the purposes of exemption from excise duty, this area must be the producers of agricultural production or use, as evidenced by this provision at the same time, paragraph 4 of the applications submitted to the land registry for copies of the certificate or the copy of the contract for the continued use of the area or lease (for at least three years period of time) and on this area of the Latvian Augļkopj Association issued a statement.
3. the maximum this provision 2.1. and 2.2. area of land referred to in paragraph (hereinafter referred to as the tax exemption guaranteed area), on which the processing of exemption from excise duty on diesel, for the financial year in question is 800 000 hectares.
4. for the purposes of exemption from excise duty on diesel, manufacturer of agricultural production each year during the period from 1 May to 1 June shall be submitted by the rural support service regional agricultural administration application for the grant, the amount of diesel fuel for which the exemption from excise duty (annex 2).
5. Data Center this provision 2.1. information referred to in the June 5, submit the field support service.
6. the rural support service until July 1 of a given year: 6.1. evaluate information on livestock density per security rules referred to in point 2.1. permanent pasture or meadow and arable land in the back of the permanent grassland acres;
6.2. evaluate submissions and additional supporting documents for the granting of the quantity of diesel fuel, subject to the exemption from excise duty. If the total area referred to this provision in subparagraph 2.1 and 2.2 and the treatment of which exemption from excise tax for diesel is higher than that of the provisions referred to in paragraph 3, the tax exemption guaranteed area (in hectares), on which the processing of exemption from excise duty on diesel, the size of the area determined shall be reduced on a pro rata basis for each agricultural producer;
6.3. the calculation of the agricultural producers of diesel required for the quantity to be used in accordance with the provisions of 6.2. conditions referred to manufacturer approved agricultural production areas;
6.4. the decision on agricultural producers for the quantity of diesel fuel, the decision also granted to the producers of agricultural production, the rural support service customer registration number.
7. the producers of agricultural production, purchase of diesel fuel, a trader's representative presented this rule 6.4. a copy of the decision referred to in paragraph and identity documents, as well as the authority to buy diesel fuel, if the producers of agricultural production is a legal person.
8. The merchant issued before diesel checks that the rules referred to in paragraph 7 of the document to verify the single database that agricultural producers of diesel granted to the remaining quantity. The operator is entitled to realize the agricultural producer diesel, without exceeding the assigned quantity remaining.
9. The economic operator while this provision 7. transactions referred to in points entering information in a single database on a particular manufacturer of agricultural production to the amount of diesel fuel.
10. If the merchant does not follow these rules 8 and 9 of the type referred to in paragraph 1 and the manufacturer of agricultural production is realized in the diesel fuel in excess of the quantity allocated to it, the merchant pays the legislation in excise duty on diesel fuel, exceeding agricultural production manufacturer in the quantities allocated.
11. fuel source document and receipt drawn up on diesel purchase for agricultural producers, 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 the amount paid.
12. payment of the amount of fuel in the source document, the calculation of 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.
13. 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, the 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.
14. Merchant who received special permission (license) wholesale of petroleum products or special permit (license) for the retail sale of petroleum products, diesel, intended for the realization of agricultural production, the application of the exemption from excise duty on diesel, separately for the respective special permission (license) the specified declared for that purpose.

15. the rural support service by random checks of at least five percent of the agricultural producers of the year submissions. If it is found that agricultural producers purchase the quantity of diesel, 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.
16. If timed this provision, paragraph 15, case, agricultural producers will be obliged to pay the State budget in the excise duty on diesel fuel purchased in excess of this rule 6.4. referred to the assigned amount of diesel, which applied to the excise duty exemption. Excise tax on diesel fuel is payable the month following this provision, paragraph 15, of receipt of the 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.
17. the rural support service: 17.1. provides a single database in which authorized access is the State revenue service and business operators, which distributes diesel;
17.2. 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.
18. for the purposes of exemption from excise duty for the purchase of diesel fuel in 2010/2011 financial year: 18.1. agricultural producer by 2010, July 5 those provisions the application referred to in paragraph 4;
18.2. the rural support service: 18.2.1.2010 July 19, shall decide on the allocation of the 40 litres of diesel per these rules referred to in paragraph 2, the per hectare of the area;
18.2.2. until 15 august 2010 to adopt the decision on the rest of the financial year in the amount of diesel fuel.
19. Data Center 2010/2011 financial year this provision 2.1. information referred to 2010 July 5, submit the field support service.
20. the rules shall enter into force on July 1, 2010.
Prime Minister v. dombrovsky Minister of Agriculture j. Dūklav annex 1 Cabinet 12 May 2010 regulations no 444 minimum livestock density and different species of conversion factor in bovine conditional units 1. minimum livestock density determination of minimum livestock density (relative beef units) to the total farm support declared permanent pasture or meadow and arable land in the ranch area of permanent grassland calculation using the following formula: = x k, where EITHER the DIVISION 1 L NLB – minimum density of livestock on the farm aid declared permanent pasture or meadow and arable land in the farm areas of permanent grassland (the beef unit notional);
Or – the number of farm animals, according to the State agencies "agricultural data centre" data by State farm on April 1 of a given year (the pieces);
k-conversion ratio of livestock in cattle conditional units;
L-support declared permanent pasture or meadow and arable land in the ranch area of permanent grassland (ha).
2. Conversion factor (k) different species of farmed animals no PO box
Animal type conversion factor 1.
Cash cow, a suckler cow held 1.000 2.
Baby up to 12 months.
0.400 3.
Young of 12 months. up to 24 months.
0.700 4.
The bull from 24 months. and older, 1.000 5.
Tele from 24 months. and older 0.800 6.
Other cows of 24 months. and earlier 0.800 7.
In fattening pig 0.300 8.
Breeding boar or sow 0.500 9.
Gilts-0.259 10.
Piglet 0.027 11.
The Ibex 0.100 12.
Goat 0.100 13.
Kid 0.060 14.
The goat or Ibex regrowing 0.100 15.
Teķ or Aries 0.100 16.
Sheep mother 0.100 17.
Regrowing a sheep or teķ 0.100 18.
Lamb 0.060 19.
The equine animal 0.800 20.
Of 6 months young. up to 3 g. 0.600 21.
Rabbit 0.020 22.
Šinšill-0.008 23.
Fox 0.056 24.
Nutria 0.059 25.
Mink 0.022 26.
Red Deer 0.606 27.
Dambried the 0.437 28.
Mouflon 0.369 29.
Turkey 0.069 30.
Goose 0.059 31.
Duck 0.039 32.
Of 0.018 33 Pheasant.
Quail 0.004 34.
Strauss 0.350 35.
36. the laying hens 0.014
Broiler 0.007 37.
Bee family Minister of Agriculture j. 0.133 Dūklav annex 2 Cabinet 12 May 2010 regulations no 444 diesel application for the grant, the amount subject to excise tax exemption to fill in block letters i. customer information first name last name company name II. Contact phone number, mobile phone number, confirm the following information and undertake to meet the following conditions: 1) in economic activity – manufacture of agricultural products for their particular tax paid taxes in accordance with the procedure laid down by the laws of and I am informed that the law "on accounting" in article 10 source document storage time is five years; 
2) information provided is complete and true. I am aware that the submission of knowingly or unknowingly give false information totally or partially lose tax exemptions, as well as the need to repay so far received tax exemption;
3) agree all types of controls, which make the Republic of Latvia or the representatives of the European institutions before the application approval, tax exemption at the time of receipt and three years after the tax exemption;
4) provide additional details with respect to this application by the rural support service request;
5) repay tax exemption amount within the time limit set by the State revenue service of the notification, if it is established that the tax exemption is unduly received, as well as if the date for payment of arrears, to pay a late payment in accordance with the legislation.
I agree that if you do not follow the tax exemption conditions or knowingly or recklessly give false information (News), the purchase quantity of diesel fuel, the application of the tax exemption will be reduced or not granted at all, as well as undertake to repay so far received tax exemption amount.
Only the forest and swamp land in the documents to be submitted: the application documents to add to the _____ and leaves: 1) the land registry certificate copy (if land is owned);
2) contract for the continued use of the area or lease;
3) cultivation of Latvia Association certificate.
Fill, if the agricultural producer's possession or use of forest or swamp land that cultivated cranberries or blueberries.
 
Land area (in hectares) no PO box
forest or swamp land total (cadastral) forest or swamp land that cultivate cranberries or blueberries (for which I would like to receive the tax exemption) 1.
 
 
2.
 
 
3.
 
 
4. The applicant date (signature, name, surname) was adopted (the field support service representative position, name, surname, signature, date **) notes.
1. Properties in the "signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design.
2. Do not fill in the electronic document is drawn up according to the law on electronic document design.
Minister of agriculture j. Dūklav in