Cabinet of Ministers Regulations No. 300 in Riga, 30 March 2010 (pr. 31. § 16) rules on excise tax declaration form and fill the order Issued in accordance with the law "on excise duty" 24. the third paragraph of article i. General questions 1. determines the excise tax declaration form and fill it in.
2. the approved warehousekeeper and registered beneficiary fills and submits the excise tax declaration for the State revenue service, even if the activities carried out during the tax period with excise duty have been made. Registered consignee shall complete and submit to excise duty return for each of the special permission (license) separately.
3. the registered consignor shall complete and submit to the State revenue service excise tax return law "on excise duty" (hereinafter called the Act) article 24, within the time limit laid down in the first subparagraph, if the excise tax payment obligation in accordance with article 23 of the law on the third or the ninth.
4. excise tax payer by filling in declarations of excise duty in accordance with the relevant activities under the provisions of the annexes to store these boxes set and line numbering, but you can specify a smaller number of rows and columns.
II. Oil products excise tax return filling 5. Filling oil products excise tax declaration (hereinafter Declaration of petroleum products) (annex 1): 5.1 authorized holder and registered consignee – period (year and the tax period);
5.2. the registered consignor, temporarily registered consignee or other Act referred to in article 7 a person – petroleum products import, receipt or shipment date;
5.3. Article 23 of the law on excise duty laid down;
5.4. details of excise tax: 5.4.1. excise tax payer status (authorized, registered in the recipient, the recipient is temporarily registered, the registered consignor, another person);
5.4.2. excise tax payer's name or the first name and last name (natural persons);
5.4.3. taxpayer registration code or the personal code (natural persons);
5.4.4. the authorized holder, a registered recipient, the recipient is temporarily registered and registered consignor indicates excise identification number;
5.4.5. the authorized holder specify a warehouse excise identification number.
6. the excise tax payer by filling oil 1 and 4 of the Declaration, the box also provide unleaded gasoline, the substitute products and components that have been obtained from ethyl alcohol of agricultural inputs and are dehydrated (with an alcoholic strength of at least 99.5% vol.) and diesel (gas oil), the substitute products and components, which are connected to the rape seed oil or canola seed oil derived biodiesel additives, if oil is not added to the Excise warehouse in Latvia.
7. excise tax payer oil row 10 of the declaration indicates the relevant tax period or date at the rate of excise duty on mineral oils in accordance with article 14 of the Act.
8. payer of excise duty mineral oil Declaration 1., 2., 3., 4., 5., 9, 10, 11, 12, 13, 14, 15 and 16 in box quantities of petroleum products specified in litres, while the 6, 7 and 8 in the box – kilograms.
9. the authorized holder, filling in declarations of petroleum products 11-21. line: 9.1.  11. line – total tax period from Excise warehouse exported petroleum products;
9.2. in row 12 – the amount of oil specified in row 11, which left the Excise warehouse under the deferred payment of excise duty in accordance with article 25 of the Act;
9.3.13. line – the amount of oil specified in row 11, which left from the Excise warehouse and exempt from excise duty, in accordance with article 18 of the law or of the law delivered 20. persons referred to in article 1;
9.4.14. row – Excise warehouse consumed (except production) petroleum products;
9.5. in row 15 – Excise warehouse found the actual shortage of petroleum products, including izlaupījum, loss or loss incurred due to the shortfall;
9.6. in row 16-residue oil loss from line 15, actually incurred production, mixing, processing, processing or packaging process and not exceeding the regulatory movement of excisable products regulations set permissible norms;
9.7. in row 17-residue oil loss from line 15, which actually occurred in the process of storage and movement of products subject to excise duty does not exceed the regulatory laws determine permissible standards;
9.8.18. line – the actual shortage of petroleum products, resulting in the movement of petroleum products, applying the deferred payment of the excise duty;
9.9. in row 19-residue oil losses from line 18, resulting in the movement of petroleum products and limited the movement of excisable goods, regulations governing certain permissible norms;
9.10.20. line – oil quantities of products for which excise duty is payable in accordance with article 23 of the law on the fourth, eighth, eleventh and sixteenth, pursuant to the formula set out in this line;
9.11.21. line and calculated the amount of the excise duty on line 20 petroleum products subject to this line down the formula.
10. the registered consignee or temporarily registered beneficiary by completing a declaration of oil 22.-23. row: 10.1.22. line – the total amount of petroleum products received;
10.2.23. line and calculated the amount of the excise duty on line 22, oil products, subject to the prescribed formula for this line.
11. a registered consignor in completing oil 24-28 of the declaration line: 11.1.24. line – oil quantities of products for which the excise tax is payable in accordance with the law, article 25, third subparagraph;
11.2. the 25th row, the actual oil shortage caused by the movement of petroleum products, applying the deferred payment of the excise duty;
11.3. in row 26-oil residue losses from line 25, resulting in the movement of petroleum products and limited the movement of excisable goods, regulations governing certain permissible norms;
11.4.27. row – oil quantities of products for which the excise tax is payable in accordance with the law, article 25, third paragraph, under the formula set out in this line;
11.5.28. line and calculated the amount of the excise duty on line 27, petroleum products, subject to the prescribed formula for this line.
12. a natural or legal person to fill out a declaration of petroleum products 29-32 line: line-12.1.29. oil products imported or received in the Republic of Latvia;
12.2. in row 30-oil products imported by individuals for their own consumption in the Republic of Latvia from another Member State and exempted from excise tax pursuant to laws and regulations on the procedures of the exempt of excise duty excise goods which are imported into the individual for their own consumption in the Republic of Latvia of the other Member States of the European Union;
12.3.31. line – oil quantities of products for which excise duty is payable in accordance with article 23 of the law in the seventh paragraph, pursuant to the formula set out in this line;
12.4 32. line and calculated the amount of the excise duty on line 31 to petroleum products, subject to the prescribed formula for this line.
13. the payer of excise duty on oil products 33 and 34 of the declaration line completed in exceptional cases, if you need to specify the quantity of petroleum products and for this purpose are not to be used for another. If you make a clarification, the quantity of oil products decreases, it is indicated by the "-" sign. Add the appropriate justification documents justifying the line 33 oil quantity. Adjustments to the filling of the excise tax contained in the decisions of the State Revenue Service (such as the excise tax refund, overpayment for further payment redirection). Excise tax payer by filling the 33 and 34 of the adjustment line: 13.1.  33. in-line oil quantity for which it is necessary to specify the calculated during the tax period, the amount of the excise duty in the following cases: 13.1.1. indicate the quantity of petroleum products that had been lost for reasons of force majeure and are exempt from excise duty, in accordance with article 21 of the law, the first paragraph;
13.1.2. the authorized holder indicates the quantity of petroleum products, on which excise tax is payable in accordance with the law, article 25 of the sixth;
13.1.3. indicates that the balance of oil products on which excise tax is payable, if a special permit (license) has lost power or been withdrawn and the excise duty due in accordance with article 23 of the law on the 17th;
13.1.4. indicate the quantity of petroleum products to be adjusted on the calculation of excise duty, and in other cases, if the purpose is not to be used for another;
13.2. in row 34 – excise tax amount calculated on line 33 oil quantity, respecting the specific formula on this line.
14. excise tax payer by filling in declarations of petroleum products 35. line indicates the total amount of excise tax for each type of oil (in LCY), pursuant to the formula set out in this line.

15. excise tax payer by filling in declarations of petroleum products 36. line indicates the total State budget of excise tax payable amount (in LCY) by adding lines 1-35, box 16.
16. excise taxable oil products in line 37 of the declaration specifies the join the national supervisory and control authorities provided documents and other internal justification documents.
17. Oil the veracity of information provided in the Declaration of excise tax payer responsible person (official, who has the authority to sign, or its authorized person) shall confirm with signature (decrypting) and indicate the date of signature.
III. The alcoholic beverage excise tax return filling 18. Completing the alcoholic beverage excise tax declaration (hereinafter Declaration of alcoholic beverages) (annex 2): 18.1. authorized and registered holder requested – period (year and the tax period);
18.2. the registered consignor, temporarily registered consignee or other Act referred to in article 7 a person – import of alcoholic drinks, receipt or shipment date;
18.3. Article 23 of the law on excise duty laid down;
18.4. details of excise tax: excise tax payer 18.4.1. status (authorized, registered in the recipient, the recipient is temporarily registered, the registered consignor, another person);
18.4.2. excise tax payer's name or the first name and last name (natural persons);
18.4.3. taxpayer registration code or the personal code (natural persons);
18.4.4. authorized by the holder of a registered recipient, the recipient is temporarily registered or registered consignor indicates excise identification number;
18.4.5. authorized holder specify a warehouse excise identification number.
19. excise taxable person carrying out transactions with the cave fills the spirits of row 11 of the Declaration, indicating the distribution of the beer excise tax calculated in accordance with article 12 of the law: 19.1.1. and 3. box the beer strength limit of absolute alcohol is tilpumprocento to one decimal place to which the calculation of excise duty for beer after beer volume in litres, that is, in cases where the amount of excise duty calculated on 100 litres of beer is lower than that in article 12 of the law set minimum rate;
19.2.2. and 4. box the beer strength limit of absolute alcohol is tilpumprocento to one decimal place, above which the beer excise tax calculation for each absolute% vol. alcohol.
20. excise tax payer of alcoholic drinks in row 12 of the declaration indicates the relevant tax period or date at the rate of excise duty on alcoholic beverages, in accordance with article 12 of the Act.
21. excise tax payer declarations of alcoholic beverages 1, 3, 5, 6, 7 and 8 in box quantities of alcoholic beverages in litres, while the points 2, 4 and 9 in the box – absolute alcohol in liters.
22. the payer of excise duty on alcoholic beverages for the Declaration in box 1 and 2 indicate only the amount of beer and calculate the excise duty, produced or received from independent small breweries and not exceed the law article 12 the amount provided for in the second subparagraph.
23. the authorized holder, filling in of declaration 13 of alcoholic beverages-25. row: 23.1.  13. line – total tax period from Excise warehouse exported quantities of alcoholic beverages, including the quantity of excise duties paid in the previous taxation periods in accordance with article 23 of the Act of the fourteenth;
23.2.14. line – the quantity of alcoholic beverages from 13. line that left the Excise warehouse under the deferred payment of excise duty in accordance with article 25 of the Act;
23.3.15. row – with excise stamps marked the quantity of alcoholic beverages from 13. line that repeatedly removed from the Excise warehouse, but for which the excise duty paid in the previous taxation periods under article 23 of the fourth;
23.4. in row 16 – quantity of alcoholic beverages from line 13, which left from the Excise warehouse and exempt from excise duty, in accordance with article 16 of the law on the first and third part, or delivered to the referred to in article 20 of the Act;
14.6.17. row – Excise warehouse consumed (including presentations, exhibitions, tastings, excluding production) quantities of spirit drinks;
14.7.18. row – Excise warehouse found the actual shortage of alcoholic beverages, including izlaupījum, loss or loss incurred due to the shortfall;
23.7. in row 19-alcoholic beverages permitted loss from line 18, actually incurred production, handling, processing or packaging process and not exceeding the regulatory movement of excisable products regulations set permissible norms;
14.8.20. row – alcoholic beverages permitted loss from line 18, actually incurred in the process of storage and movement of products subject to excise duty does not exceed the regulatory laws determine permissible standards;
14.9.21. line – the actual shortage of alcoholic beverages, alcoholic beverages as a result of the transfer, in applying the deferred payment of the excise duty;
23.10.22. row – alcoholic beverages permitted loss from line 21, resulting in the movement of alcoholic beverages and limited the movement of excisable goods, regulations governing certain permissible norms;
23.11.23. line-quantity of alcoholic beverages, for which the excise tax is payable in accordance with article 23 of the law on the fourth, eighth and eleventh part, subject to specified formula in this line;
23.12.24. line – the quantity of alcoholic beverages from 23. line 5, 6, 7, 8 and 9 of the quantity indicated in box that is marked with the Republic of Latvia excise marks;
23.13.25. line and calculated the amount of the excise duty on the 23rd line quantity of alcoholic beverages pursuant to the formula set out in this line.
24. the registered consignee or temporarily registered beneficiary by completing a declaration of alcoholic beverages 26 and 27. row: 24.1. in row 26-total received quantity of alcoholic beverages;
24.2.27. line and calculated the amount of the excise duty on the 26th the line contains the amount of alcoholic beverages pursuant to the formula set out in this line.
25. a registered consignor in completing declarations of alcoholic beverages 28.-32. row: 25.1.28. line-quantity of alcoholic beverages, for which the excise tax is payable in accordance with the law, article 25, third subparagraph;
25.2.29. line – the actual shortage of alcoholic beverages, alcoholic beverages as a result of the transfer, in applying the deferred payment of the excise duty;
25.3.30. row – alcoholic beverages permitted loss from line 29, resulting in the movement of alcoholic beverages and limited the movement of excisable goods, regulations governing certain permissible norms;
25.4. in row 31-alcoholic beverages, for which the amount payable under the Excise Tax Act, article 25, third paragraph, under the formula set out in this line;
25.5.32. line and calculated the amount of the excise duty on line 31 of alcoholic beverages subject to the quantity specified in the formula on this line.
26. a natural or legal person to fill out a declaration 33 alcoholic beverages-36. row: 26.1.33. line – the quantity of alcoholic beverages imported or received in the Republic of Latvia;
16.3. line 34 – the quantity of alcoholic beverages which natural persons are imported for their own consumption in the Republic of Latvia from another Member State and exempted from excise tax pursuant to laws and regulations on the procedures of the exempt of excise duty excise goods which are imported into the individual for their own consumption in the Republic of Latvia of the other Member States of the European Union;
16.3. line 35 – quantity of alcoholic beverages, for which the excise tax is payable in accordance with article 23 of the law in the seventh paragraph, pursuant to the formula set out in this line;
16.4. in row 36 – excise tax amount calculated on line 35 of alcoholic beverages subject to the quantity specified in the formula on this line.
27. Excise tax payer that excise duty on excise duty stamps received no paid 180 days of excise stamps and the date of receipt of the excise tax payment obligation in accordance with article 23 of the Act of the fourteenth of the part, as well as the payer of excise duties, which are imported in or exported from the Republic of Latvia Excise warehouse for home use in the Republic of Latvia with excise stamps marked alcoholic beverages on which excise duty has been paid under any of the previous tax period in accordance with article 23 of the Act of the fourteenth part filling in declarations of alcoholic beverages – line 39 37:27.1.37. line – the quantity of alcoholic beverages according to the quantity of excise stamps, of which the excise tax is payable in accordance with article 23 of the Act of the fourteenth;

27.2.38. row – excise tax amount (in LCY) for those alcoholic beverages imported into the Republic of Latvia or exported from an Excise warehouse for home use in the Republic of Latvia, marked with excise duty stamps on which excise duty has been paid under any of the previous tax period for the excise duty received mark according to article 23 of the Act of the fourteenth;
16.3. line 39 – calculate the amount of excise duty pursuant to the formula set out in this line.
28. the payer of excise duty on alcoholic beverages declaration lines 40 and 41 completed in exceptional cases, if you need to specify the quantity and alcoholic beverages are not to be used for this purpose another. If you make a clarification, the quantity of alcoholic beverages is declining, it is indicated by the "-" sign. Add the appropriate justification documents justifying 40. drinks on the line. Adjustments to the filling of the excise tax contained in the decisions of the State Revenue Service (such as the excise tax refund, overpayment for further payment redirection). The excise tax bill, completing the adjustment lines 40 and 41:28.1.40. line-quantity of alcoholic beverages, for which it is necessary to specify the calculated during the tax period, the amount of the excise duty in the following cases: 28.1.1. indicate the quantity of alcoholic beverages which lost for reasons of force majeure and are exempt from excise duty, in accordance with article 21 of the law, the first paragraph;
28.1.2. authorized holder indicates the quantity of alcoholic beverages, for which the excise tax is payable in accordance with the law, article 25 of the sixth;
28.1.3. points balances the spirit drinks for which excise duty is payable if a special permit (license) has lost power or been withdrawn and the excise duty due in accordance with article 23 of the law on the 17th;
28.1.4. indicate the quantity of alcoholic beverages, for which the excise duty should be adjusted, and in other cases, if the purpose is not to be used for another;
28.2.41. row – calculate the amount of excise duty of about 40 line quantity of alcoholic beverages pursuant to the formula set out in this line.
29. the payer of excise duty on alcoholic beverages, filling the Declaration 42. line indicates the total amount of excise duty for each aisle (in LCY), pursuant to the formula set out in this line.
30. the payer of excise duty on alcoholic beverages, filling in declarations 43. line indicates the total State budget of excise tax payable amount (in LCY) by adding lines 1-42 9.
31. excise tax payer of alcoholic drinks in row 44 of the declaration specifies the join the national supervisory and control authorities provided documents and other internal justification documents.
32. Declaration of alcoholic beverages to the veracity of the information given in the excise tax payer responsible person (official, who has authority to sign, or its authorized person) shall confirm with signature (decrypting) and indicate the date of signature.
IV. The tobacco excise tax return filling 33. Filling in the tobacco excise tax declaration (hereinafter Declaration of tobacco) (annex 3): 33.1. authorized and registered holder requested – period (year and the tax period);
33.2. the registered consignor, temporarily registered consignee or other Act referred to in article 7 a person – import tobacco products, receipt or shipment date;
33.3. Article 23 of the law on excise duty laid down;
20.8. details of excise tax: excise tax payer 33.4.1. status (authorized, registered in the recipient, the recipient is temporarily registered, the registered consignor, another person);
33.4.2. excise tax payer's name or the first name and last name (natural persons);
33.4.3. taxpayer registration code or the personal code (natural persons);
33.4.4. authorized by the holder of a registered recipient, the recipient is temporarily registered and registered consignor indicates excise identification number;
33.4.5. authorized holder specify a warehouse excise identification number.
34. excise tax payer, to calculate the excise tax rates on cigarettes, filling the declarations of tobacco products 11-16. row: 34.1. in row 11-13 of the law of the first paragraph of article 2, paragraph "a" States the excise tax rates on cigarettes in dollars for 1000 cigarettes;
21.3. in row 12-magnification factor (2, 3 or 4) according to article 13 of the law third only to cigarettes exceeding 90 mm, 180 mm and 270 mm, excluding filter or mouthpiece;
21.3. in row 13-law article 13, first paragraph, point 2 b States the excise tax rates on cigarettes as a percentage of the maximum retail selling price;
21.4. in row 14-excise duty stamps recipients the maximum retail price for a packet of cigarettes in LCY. Box distributed according to each maximum retail price and the number of cigarettes in a packet unless the price different. If the maximum retail price is not known, specify the price according to law article 22 quarter;
34.5. in row 15-number of cigarette packets (chunks) that in row 14 is a maximum retail price;
21.5.16. line and calculated the total rate of excise duty, which shall not be less than article 13 of the law set out in part 1.1, rate cigarettes in dollars for 1000 cigarettes, pursuant to the formula set out in this line.
35. the payer of excise duty on manufactured tobacco Declaration 17. line indicates the relevant tax period or date the existing excise tax rate on tobacco products in accordance with article 13 of the law. 1. tobacco products appearing in box rate is equal to the line 16, calculated at the rate of excise duty on cigarettes.
36. the payer of excise duty for tobacco products 1 and 2 of the Declaration in box quantities of tobacco products indicate the pieces turn in box 3 and 4: g.
37. the authorized holder, filling in declarations of tobacco row 18-27:37.1.18. row – total tax period from Excise warehouse exported tobacco products;
37.2.19. line – the quantity of tobacco products from line 18, which left the Excise warehouse under the deferred payment of excise duty in accordance with article 25 of the Act;
37.3.20.-on the line with excise stamps marked the quantity of tobacco products from line 18, who repeatedly removed from the Excise warehouse, but for which the excise duty paid in the previous taxation periods under article 23 of the fourth;
37.4.21. line – the quantity of tobacco products from line 18, which left from the Excise warehouse and exempt from excise duty, in accordance with article 17 of the law of the first paragraph of point 2, or delivered to the referred to in article 20 of the Act;
37.5.22. row – Excise warehouse consumed (including presentations, exhibitions, tastings, excluding production) quantities of tobacco products;
23.4. in row 23-Excise warehouse found the actual shortage of tobacco products, including izlaupījum, loss or loss incurred due to the shortfall;
37.7.24. line – the actual shortage of tobacco, resulting in the movement of tobacco products, the application of the delayed payment of the excise duty;
23.5. the 25th row, the quantity of manufactured tobacco on which excise tax is payable in accordance with article 23 of the law on the fourth, eighth and eleventh part, subject to specified formula in this line;
23.5.26. line – the quantity of tobacco products from the 25th line quantity that is marked with the Republic of Latvia excise marks;
37.10 27. line and calculated the amount of the excise duty on the 25th line quantity of tobacco product, subject to the prescribed formula for this line.
38. the registered consignee or temporarily registered beneficiary by completing a declaration of tobacco products on 28 and 29. row: 38.1.28. line-total received quantity of tobacco products;
38.2.29. line and calculated the amount of the excise duty 28. line the quantity of tobacco products subject to this line down the formula.
39. a registered consignor in completing declarations 30 tobacco products.-33 line: 24.3.30. line-quantity of tobacco products on which excise tax is payable in accordance with the law, article 25, third subparagraph;
24.4.31. row – the actual shortage of tobacco, resulting in the movement of tobacco products, the application of the delayed payment of the excise duty;
39.3.32. line-quantity of tobacco products on which excise tax is payable in accordance with the law, article 25, third paragraph, under the formula set out in this line;
24.5.33. line and calculated the amount of the excise duty on line 32. tobacco products pursuant to the formula set out in this line.
40. a natural or legal person to fill out a declaration of tobacco products 34-37. row: 24.9.34. row – the quantity of tobacco products imported or received in the Republic of Latvia;

40.2.35. row – the quantity of tobacco products by individuals for their own consumption are imported into the Republic of Latvia from another Member State and exempted from excise tax pursuant to laws and regulations on the procedures of the exempt of excise duty excise goods which are imported into the individual for their own consumption in the Republic of Latvia of the other Member States of the European Union;
40.3.36. line-quantity of tobacco products on which excise tax is payable in accordance with article 23 of the law in the seventh paragraph, pursuant to the formula set out in this line;
40.4.37. line and calculated the amount of the excise duty on line 36 tobacco products pursuant to the formula set out in this line.
41. excise tax payer that excise duty on excise duty stamps received no paid 180 days of excise stamps and the date of receipt of the excise tax payment obligation in accordance with article 23 of the Act of the fourteenth of the part, as well as the payer of excise duties, which are imported in or exported from the Republic of Latvia Excise warehouse for home use in the Republic of Latvia with excise stamps marked tobacco products on which excise duty has been paid under any of the previous tax period in accordance with article 23 of the Act of the fourteenth part filling in declarations of tobacco 38.40. row: 25.5.38. row – the quantity of tobacco products under the excise stamps, of which the excise tax is payable in accordance with article 23 of the Act of the fourteenth;
41.2.39. row – excise tax amount (in LCY) for those tobacco products that are imported into the Republic of Latvia or are exported from an Excise warehouse for home use in the Republic of Latvia, with excise duty stamps on which excise duty has been paid under any of the previous tax period in accordance with article 23 of the Act of the fourteenth;
41.3. in row 40 – excise tax amount calculated pursuant to the formula set out in this line.
42. the payer of excise duty on manufactured tobacco Declaration 41. and 42. row fills in exceptional cases, if you need to specify the quantity of tobacco products, and for this purpose are not to be used for another. If you make a clarification, the quantity of tobacco products is declining, it is indicated by the "-" sign. Add the appropriate justification documents justifying the line 41 tobacco products. Adjustments to the filling of the excise tax contained in the decisions of the State Revenue Service (such as the excise tax refund, overpayment for further payment redirection). The excise tax bill, completing the adjustments line 41 and 42:42.1.41. row – the quantity of tobacco for which it is necessary to specify the calculated during the tax period, the amount of the excise duty in the following cases: 42.1.1. indicate the quantity of tobacco products that are lost for reasons of force majeure and are exempt from excise duty, in accordance with article 21 of the law, the first paragraph;
42.1.2. authorized holder indicates the quantity of tobacco products on which excise tax is payable in accordance with the law, article 25 of the sixth;
42.1.3. indicate that the balance of tobacco products on which excise tax is payable, if a special permit (license) has lost power or been withdrawn and the excise duty due in accordance with article 23 of the law on the 17th;
42.1.4. indicate the quantity of tobacco products on which excise duty is to be adjusted by calculation, and in other cases, if the purpose is not to be used for another;
26.2.42. line and calculated the amount of the excise duty on line 41 tobacco products pursuant to the formula set out in this line.
43. excise tax payer by filling in declarations of tobacco 43. line indicates the total amount of excise duty for each aisle (in LCY), pursuant to the formula set out in this line.
44. excise tax payer by filling in declarations of tobacco row 44, indicates the total State budget of excise tax payable amount (in LCY), adding up all the rows box 43.
45. the payer of excise duty for tobacco products in 45 of the declaration line specifies the join the national supervisory and control authorities provided documents and other internal justification documents.
46. Declaration on tobacco products the veracity of information provided in the excise tax payer responsible person (official, who has the authority to sign, or its authorized person) shall confirm with signature (decrypting) and indicate the date of signature.
V. coffee and non-alcoholic beverages excise tax return to fill 47. Filling the coffee and non-alcoholic beverages excise tax declaration (hereinafter referred to as coffee and soft drinks for declaration) (annex 4): 29.3. authorized holder – period (year and the tax period);
47.2. the other person – coffee and soft drinks or the date of importation;
47.3. Article 23 of the law on excise duty laid down;
47.4. details of excise tax: 47.4.1. excise tax-payer status (authorized holder or another person);
47.4.2. excise tax payer's name or the first name and last name (natural persons) 47.4.3. taxpayer registration code or the personal code (natural persons), 47.4.4. authorized holder indicate number and Excise warehouses excise identification number.
48. the payer of excise duty on coffee and soft drinks in row 10 of the declaration indicates the relevant tax period or date at the rate of excise duty on coffee and soft drinks, in accordance with article 15 of the law.
49. the payer of excise duty on coffee and soft drinks coffee in the Declaration of the quantities given in kilograms, while the quantities of soft drinks-liters.
50. the authorized holder, filling the coffee and soft drinks declarations 11.-20. row: 50.1 11. row – total tax period Excise warehouse imported coffee and soft drinks, imported quantities, applying the deferred payment of excise duty in accordance with article 25 of the Act;
50.2. in row 12 – total tax period Excise warehouse manufactured coffee and soft drinks;
50.3.13. row – total tax period from Excise warehouse exported coffee and soft drinks;
50.4.14. line-to coffee and soft drinks amount from line 13, which removed from the Excise warehouse under the deferred payment of excise duty in accordance with article 25 of the Act;
50.5.15. line-to coffee and soft drinks amount from line 13, which removed from the Excise warehouse and exempt from excise duty, in accordance with article 19 of the law or of the law delivered referred to in article 20;
50.6. in row 16 – Excise warehouse consumed (including presentations, exhibitions, tastings, excluding production) coffee and soft drinks for the quantity for which the excise duty is paid in accordance with article 23 of the law of the eleventh;
50.7.17. row – Excise warehouse found the actual coffee and soft drinks for the shortfall, including izlaupījum, loss or loss incurred due to the shortfall;
50.8.18.-coffee residue on the line losses from line 17, actually incurred in the process of production or processing and limited the movement of excisable goods, regulations governing certain permissible norms;
50.9.19. row – coffee and soft drinks for the quantity for which excise duty is payable in accordance with article 23 of the law on the fourth, eighth and eleventh part, subject to specified formula in this line;
50.10.20. line and calculated the amount of the excise duty on line 19 of coffee and soft drinks a quantity of this line formula.
51. a natural or legal person to fill a coffee and soft drinks Declaration 21.-24. row: 51.1.21. line – coffee and soft drinks, the quantity imported in the Republic of Latvia from another Member State;
51.2.22. row – coffee and soft drinks that persons entering the Republic of Latvia for their own consumption from another Member State and exempted from excise tax pursuant to laws and regulations on the procedures of the exempt of excise duty excise goods which are imported into the individual for their own consumption in the Republic of Latvia of the other Member States of the European Union;
51.3. in row 23-coffee and soft drinks for the quantity for which excise duty is payable in accordance with article 23 of the law in the seventh paragraph, pursuant to the formula set out in this line;
51.4.24. line and calculated the amount of the excise duty on line 22, coffee and soft drinks a quantity of this line formula.

52. the payer of excise duty on coffee and soft drinks for 25 and 26 declaration line completed in exceptional cases, if it is necessary to clarify the coffee and soft drinks, and for this purpose are not to be used for another. If the clarification, coffee and soft drinks, it scarcer by specifies the "–" sign. Add the appropriate justification documents justifying the 25th row in coffee and soft drinks. Adjustments to the filling of the excise tax contained in the decisions of the State Revenue Service (such as the excise tax refund, overpayment for further payment redirection). The excise tax bill, completing the adjustment of row 25 and 26:52.1.25. row – coffee and soft drinks for the quantity for which it is necessary to specify the calculated during the tax period, the amount of the excise duty in the following cases: 52.1.1. indicates coffee and soft drinks that lost for reasons of force majeure and are exempt from excise duty, in accordance with article 21 of the law, the first paragraph;
52.1.2. authorized holder indicates coffee and non-alcoholic beverages, for which the residual excise duty payable, if special permit (license) has lost power or been withdrawn and the excise duty due in accordance with article 23 of the law on the 17th;
52.1.3. authorized holder indicates coffee and soft drinks for the quantity for which excise duty is payable in accordance with the law, article 25 of the thirteenth;
52.1.4. Notes of coffee and soft drinks for the quantity for which you want to adjust the calculation of the excise duty, and in other cases, if the purpose is not to be used for another;
52.2.26. line and calculated the amount of the excise duty on line 25, coffee and soft drinks a quantity of this line formula.
53. excise tax payer by filling out the coffee and soft drinks declarations 27. line indicates the total State budget of excise tax payable amount (in LCY) for coffee and soft drinks, while respecting the established formula on this line.
54. the payer of excise duty on coffee and soft drinks line 28 of the declaration specifies the join the national supervisory and control authorities the documents provided, the quality, the production of other food products, and the disposal of used coffee and soft drinks a quantity of internal supporting justification documents.
55. Coffee and soft drinks to the veracity of the information provided in the Declaration of excise tax payer responsible person (official, who has the authority to sign, or its authorized person) shall confirm with signature (decrypting) and indicate the date of signature.
Vi. Closing questions 56. Be declared unenforceable in the Cabinet's 31 July 2007 No. 521, the provisions of the "regulations on excise tax declaration form and to fill the sample order" (Latvian journal, 2007, 124. no; 2008, 124. no; 2009, 25, 103, 204. no).
57. the Declaration of the excise duties in accordance with these rules and to be submitted on fillable tax period, starting in April 2010.
58. Excise Tax Declaration for the 2010 March for excise tax complete and submitted in accordance with the Cabinet's 31 July 2007 No. 521 of the regulations ' provisions on excise tax declaration form and to fill the sample order ".
59. the rules shall enter into force on 1 April 2010.
Prime Minister v. dombrovsky Finance Minister e. Repše annex 1 Cabinet 30 March 2010 the regulations no 300 oil products excise tax statement Finance Minister e. Repše annex 2 Cabinet 30 March 2010 the regulations no 300 alcoholic beverage excise tax statement Finance Minister e. Repše annex 3 Cabinet 30 March 2010 the regulations no 300 of tobacco products excise tax statement Finance Minister e. Repše annex 4 Cabinet 30 March 2010 the regulations no 300 of coffee and non-alcoholic beverages excise tax statement Finance Minister e. Morgan