Cabinet of Ministers Regulations No. 296, Riga, 23 March 2010 (pr. No 15 58) amendments to the Cabinet of 7 April 2009. Regulations No. 320 '' procedure for liquor and tobacco products marked with excise stamps "Issued under the law '' On excise duty" article 27 thirteenth part 1. make Cabinet 7 April 2009 Nr. 320 "in the terms of the order in which alcoholic drinks and tobacco products marked with excise stamps" (Latvian journal, 2009, 58 no) the following amendments : replace text 1.1, the word "businessman" (fold) with the words "taxable person" (fold);
1.2. make paragraph 2 by the following: "2. the importer in the Republic of Latvia approved the storekeeper, a registered recipient, the recipient is temporarily registered, registered exporter and the person who, in accordance with the law" on excise duty "of article 26 in the Republic of Latvia are imported from another Member State or receives the mark of the excise duty excise goods labelling (hereinafter taxable person), the State revenue service ordered excise duty stamps removed no later than 180 days after this rule 9 and 25 in the application referred to in paragraph 1 or by these rules referred to in paragraph 19. deadline. ";
1.3. to replace in paragraph 4, the words "released for free circulation" with the words "released for free circulation or placed under consumption";
1.4. replace 26.2 in numbers and symbols "25 x 44" with numbers and symbols "20 x 44";
1.5. to replace paragraph 27, the number "000" with the number "14 7 000";
1.6. to supplement the rules by 21.8 points by the following: "The rules of 31 21.8 in these reports about the excise tax stamps, which shall enter into force by 1 April 2010, the taxable person shall submit to the State revenue service, starting with the tax period – April 2010.";
1.7. to supplement annex 1 with the text after the table as follows: "(information on the excise tax paid transfer tax, future excise tax payments, other tax payments or repayment)";
1.8. to supplement the annex to the text after the table in this version;
"(the information on the excise tax paid transfer tax, future excise tax payments, other tax payments or repayment)";
1.9. Annex 3 to express the following: "3. the Cabinet of Ministers of 7 April 2009. Regulations No 320 application no _____ _____ _____ _____ _____ on the excise duty for receiving mark for labelling alcoholic beverages tax payer (name, taxpayer registration number) the holder of an authorized importer registered consignee temporarily registered consignee registered consignor other persona1 no PO box
Informācija2 the name of a spirit drink manufacturer name, country of production Apakšgrupa3 the EU combined nomenclature code in absolute alcohol% vol. for number of units (pieces)
Unit volume (litres) the total quantity of spirits (litres) the calculated excise tax ($) Supplement No.
entry no.
total: 1 2 3 4 5 6 7 8 9 10 11 12 X X X X X application data confirm: taxpayer's Executive Officer or his authorized representative (name) (signature) (date) 4 4 notes.
1 a Person who, in accordance with the law "on the excise tax" of article 26 in the Republic of Latvia are imported from another Member State or receives the mark of the excise duty excise goods labelling.
2 the taxable person provided information on an assortment of alcoholic beverages.
3 in accordance with the law "on excise duty," the first part of article 12 (2., 3. – wine – fermented beverages, 4. " (a) "-intermediates with absolute alcohol content of up to 15% (including) 4." (b) "-intermediates with absolute alcohol content from 15% (not including) to 22% (inclusive), 5 – other alcoholic drinks).
4 the document properties in the "signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. "
1.10. to make annex 4 by the following: ' Annex 4 Cabinet 7 April 2009. Regulations No 320 application no _____ _____ _____ _____ _____ on the excise duty stamps received the labelling of cigarette tax payer (name, taxpayer registration number) the holder of an authorized importer registered consignee temporarily registered consignee registered consignor other persona1 no PO box
Excise tax stamps order date excise tax stamps order number, the name of the country of manufacture Cigarettes Maximum retail price ($) on the number of cigarettes in a packet of cigarette packets in quantity (PCs.)
Excise duty stamps quantity (PCs.)
Calculated excise tax ($) 1 2 3 4 5 6 7 8 9 total data specified in the application to certify: taxpayer's Executive Officer or his authorized representative (name) (signature) (date) 2 2 notes.
1 a Person who, in accordance with the law "on the excise tax" of article 26 in the Republic of Latvia are imported from another Member State or receives the mark of the excise duty excise goods labelling.
2 document properties in the "signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. "
1.11. to make annex 5 by the following: ' Annex 5 cabinet 7 April 2009. Regulations No 320 application no _____ _____ _____ _____ _____ on the excise duty stamps received smoking tobacco, cigars and cigarillos vieta1 labelling labelling the person (name, taxpayer registration number) the holder of an authorized importer registered consignee temporarily registered consignee registered consignor other persona1 no PO box
The type of tobacco product by the name of tobacco products the tobacco country of production units (pieces)
Quantity per packing unit (PCs or grams) total volume (pieces or grams) excise duty stamps (PCs.)
Calculated excise tax ($) excise duty stamps size 1 2 3 4 5 6 7 8 9 10 total X X X application data confirm: taxpayer's Executive Officer or his authorized representative (name) (signature) (date) 3 3 notes.
1 Excise warehouse (warehouse ID), customs warehouse or other place of labelling (country) in which the labelling of tobacco products.
2 a Person who, in accordance with the law "on the excise tax" of article 26 in the Republic of Latvia are imported from another Member State or receives the mark of the excise duty excise goods labelling.
3 the document 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. "
1.12. Express annex 6 by the following: ' Annex 6 Cabinet 7 April 2009. Regulations No 320 review of excise stamps movement of labelling alcoholic beverages 20 ___ of __ ____ ____ ____ ____ ____ tax payer (name, taxpayer registration code) (excise duty stamps quantity-pieces, tax amount, in LCY) no PO box
Alkoh-the fine drinks the Number1 excise tax excise tax stamps marku2 balance at the beginning of the tax period The taxpayer during the tax period registration Code3 received excise tax markas4 tax period back in the excise duty received in the amount of alkoh-mark fine drinks, which had been released for home use or placed under free apgrozībā5 checked the excise tax daudzums6 excise duty stamps mark the quantity alkoh-fine drinks, which left to another Excise warehouse of the excise stamps, of excise duty quantity the quantity of the alkoh-mark fine beverages that released for consumption or released for free circulation the calculated excise tax excise tax stamps balance at the end of the tax period series number interval start number at the end of the interval from which received his WBC-alkoh drinks which left his WBC-alkoh drinks markas7 of excise tax and not identical to-the lost ficēt of excise duty stamps on alkoh-fine drinks, which passed to the patēriņam8 in accordance with the law "on the excise tax article 23 four-district of together (6 + 9 + 10-11-12-13.-13b-14.)
t.sk. not in things like the excise duty 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 of 13b-brand 17 17b total X X the report preparer phone, fax, e-mail address (name) (signature) 9 tax payer's Executive Officer or his authorized representative (name) (signature) 9 datums9 for the submission of the State Revenue Service Officer (name) (signature) Note 9.
1 the number specified in the State revenue service issued the document on which basis of excise stamps.

2 the taxable person receiving the excise stamps, of excise stamps indicate the sequence and number of intervals according to the document, on the basis of which the excise stamps. If approved, the storekeeper, a registered consignee or temporarily registered consignee receives the excise stamps highlighted the spirit drinks for which excise duty is not paid in accordance with the law "on the excise tax" article 23 of the fourth, fifth and sixth subparagraphs, excise duty stamps indicate series and number interval according to get drinks.
3 fill out the taxable if received or exported with excise stamps marked alcoholic beverages subject to the deferred payment of the excise duties in accordance with the law "on the excise tax" article 25.
4 from the State revenue service received excise duty stamps and other taxpayers received with excise stamps marked drinks subject to deferred payment of excise duty in accordance with the law "on the excise tax" article 25.
5 the taxpayer shall indicate the taxation period back in excise duty stamps received quantities of alcoholic beverages, which was released for consumption or released for free circulation if such excise duty stamps returned to the State revenue service in accordance with the Cabinet of Ministers of 22 July 2008. Regulations No 581 "arrangements for excise duty excise tax paid transfer tax, future excise tax payments, other tax payments or repayment as well as the procedure for making alcoholic beverages or tobacco products or processing the destruction ".
6 according to the State Revenue Service approval under the brand identity of excise duty assessments.
7 in accordance with the law "on the excise tax article 21, first paragraph and article 27 of the preamble to the second sentence of the paragraph.
8 excise duty calculated on the missing or unidentified mark of excise duty and excise tax stamps for alcoholic beverages that are released for consumption or released for free circulation, except for excise duty stamps on which excise duty calculated in one of the previous tax period in accordance with the law "on the excise tax," the fourteenth part of article 23.
9 document properties "date" and "signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design. "
1.13. make 7. attachment the following: ' Annex 7 Cabinet 7 April 2009. Regulations No 320 review of excise stamps movement of labelling tobacco products 20 ___ of __ ____ ____ ____ ____ ____ tax payer (name, taxpayer registration code) (excise duty stamps quantity-pieces, tax amount, in LCY) no PO box
Development of tobacco-you configure for Gor-toš the excise tax marku2 excise duty stamps balance taxi-tion period received excise tax stamps in August in some-taxi-the reference period3 excise duty amount of tobacco brand in elaborate-you have entered in the Republic of Latvia and marked with excise stamps, of excise duty amount of tobacco brand in elaborate-you produced in the Republic of Latvia taxpayer registration Code4 excise duty amount of tobacco brand in elaborate-you, which left to another Excise warehouse, returned the excise tax daudzums5 excise duty stamps mark the amount of excise duty stamps da-development-August, tobacco for you use high-quality set of excise duty stamps šanai7 da-development-tobacco in August you provided or released for free consumption in the Rev-Ziba calculated excise tax excise tax stamps balance at the end of the tax period series number-beginning of the inter club number inter-end of the bat, from which received marked tobacco Mar-a leader + grant which left marked tobacco in a leader + grant to damaged art-not-valid and not-used in products subject to excise duty which have been released-riņ or even released for free in the rest of the g-Ziba excise tax markas6 the lost Eden-tificēt or the excise tax on tobacco in developing the brand-for you that released for consumption or put into free circulation (17 x tax rate) on statutory termiņu8 together (6 + 7.-12.-13.-15.-15b and 16-17.)
t.sk. not in things like the excise duty 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 of 15b-brand 20-20b together: X X the report preparer phone, fax, e-mail address (name) (signature) 9 tax payer's Executive Officer or authorized representative (name) (signature) 9 datums9 for the submission of the State Revenue Service Officer (name) (signature) Note 9.
1 the number specified in the State revenue service issued the document on which basis of excise stamps.
2 the taxable person receiving the excise stamps, of excise stamps indicate the sequence and number of intervals according to the State revenue service document, issued on the basis of which the excise stamps. If approved, the storekeeper, a registered consignee or temporarily registered consignee receives the excise stamps highlighted tobacco products on which excise duty has not been paid in accordance with the law "on the excise tax" article 23 of the fourth, fifth and sixth part, indicate the mark series of excise duties and number of intervals as you receive tobacco products.
3 from the State revenue service received excise duty stamps and other taxpayers received with excise stamps marked the tobacco products.
4 fill out the taxable if received or exported with excise stamps marked tobacco products subject to the deferred payment of the excise duties in accordance with the law "on the excise tax" article 25.
5 in accordance with the State Revenue Service approval under the brand identity of excise duty assessments.
6 in accordance with the law "on the excise tax article 21, first paragraph and article 27 of the preamble to the second sentence of the paragraph.
7 in accordance with the law "on the excise tax" article 17, paragraph 2 of the first paragraph.
8 in accordance with the law "on excise duty" article 23 the fourteenth part and paid excise duty on 15. " (b) "column that excise duty stamps.
9 document properties "date" and "signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design. "
2. the rules shall enter into force on 1 April 2010.
Prime Minister v. dombrovsky Finance Minister e. Morgan