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Amendments To The Cabinet Of Ministers Of 30 August 2005, Regulations No. 662 "procedures For The Movement Of Excisable Goods"

Original Language Title: Grozījumi Ministru kabineta 2005.gada 30.augusta noteikumos Nr.662 "Akcīzes preču aprites kārtība"

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Cabinet of Ministers Regulations No 303 in 2010 (30 March. No 16 41) amendments to the Cabinet of Ministers of 30 august 2005 No. 662 "in the terms of the excise movement order Issued in accordance with the law" on excise duty "article 2, seventh subparagraph, fourth paragraph of article 18, article 21, second paragraph, of the law" on the marketing of tobacco products, advertising and the restriction of the use of the "article 7, first subparagraph, and the life of the spirit drinks article 3 of the law's sixth 1. make Cabinet 30 august 2005 No. 662" in the terms of the excise movement order "(Latvian journal 138., 2005, no.; 2006, 208. no; 2008, 843. no; 2009, 157, no. 201; 2010, nr. 34) the following amendments: 1. express an indication on what basis the provisions of the law, issued by the following: "Issued in accordance with the law" on excise duty "article 2, seventh subparagraph, fourth paragraph of article 18, article 21, second paragraph, of the law" on the marketing of tobacco products, advertising and the restriction of the use of the "article 7, first subparagraph, and the life of the spirit drinks article 3 of the law on the sixth";
1.2. to make paragraph 1 by the following: "1. the rules provide procedures for the movement of excisable goods, including: 1.1. special permit (license) for the issue, renewal, cancellation and use, as well as the rate of State fee and payment procedure for special permit (license) and renewal;
1.2. the preferential conditions to get the license authorized holder;
1.3. other requirements authorized by the holder of the registered consignor and consignee registered activities;
1.4. requirements the importer, temporarily registered and pārsūtītājtirgotāj activity of the beneficiary;
1.5. the procedures of the excise duty exempt oil (fuel) (hereinafter referred to as fuel), which provide the vehicle and at the operation and maintenance of the equipment, entering the Republic of Latvia of the other Member States of the European Union (hereinafter referred to as Member States);
1.6. the loss margins for products subject to excise duty, where the loss occurred in the production, handling, processing, storing, packing, moving, or a mixing oil at a time when applied to deferred payment of the excise duty;
1.7. other requirements under the law on excise duty "(hereinafter called the Act).";
1.3. make paragraph 9 by the following: "9. The importer imported excise goods, except soft drinks and coffee, can realize only after this rule 11.4 and 11.5. referred to special permissions (licenses). The importer is entitled to customs procedures, release for free circulation – excise duty applied to send the deferred payment of the excise duty mode only after this rule 11.8. referred to special permissions (licenses). ";
1.4. deletion of 11.1, 11.2 and 11.3..
1.5. make the following paragraph 13: "13. Merchants who have received this rule 11.6., 11.7 and 11.8. referred to special permission (license) is entitled to make special permission (license) the appropriate action when the movement of excisable goods regulatory laws in the order you receive a security certificate to the excise duty and excise tax, the security there is sufficient, except merchants who have received this rule 11.6. referred to special permission (license) and the only wine or fermented drinks production from your property or possession of the existing gardens and apiaries products derived or wild growing plants (do not use alcohol or other alcohol produced), ensuring that the production of wine or fermented drinks the total volume not exceeding 1000 litres per calendar year, and a special permit (license), it is a particular. ";
1.6. to replace the second sentence of paragraph 16, the words "up to five months in a calendar year" with the words "the period that is specified in the binding rules of local government";
1.7. to express 17 as follows: "17. This rule 11.4. and 11.5. the special permit referred to in point a (license) issued by the merchant for each group of products subject to excise duty (beer special permission (license) is issued when a merchant dealing only with beer retailing), 11.6 and 11.7. special permit referred to in point a (license) issued by each action, 11.8. referred to special permission (license) issued by the operator.";
1.8. delete paragraph 18;
1.9. delete paragraph 19;
1.10. to replace the words in paragraph 19.1 4. "holder of a warehouse operation, which provides" with the words "authorized holder's action, if the warehouse is intended";
1.11. to supplement the rules by 19.3 points as follows: "to get the special permission 19.3 (license) holder authorized transaction, which provides for the right to produce the wine, fermented beverages or other drinks from your property or possession of the existing gardens and for apiaries products or wild growing plants (do not use alcohol or other alcohol produced), ensuring that the production of wine and fermented drinks the total amount does not exceed 15 000 litres in a calendar year and the absolute quantity of alcohol in alcoholic beverages produced in General does not exceed 100 litres per calendar year -the application shall be accompanied by the following documents: 19.31. space used for commercial use rights certificate;
19.3. the merchant 2 officers signed and stamped approved site plan of the territory (including Excise warehouse) and floor plans, the building and room number, entrance (exit) and space relation with other parts of the building (from the shipbuilding technical counting things);
19.3 3. information on planned production processes, indicating the position and an assortment of alcoholic drinks;
19.3 4. Merchant officers signed and stamped validation of production technological process equipment and appliances to be used in a deployment diagram that highlights containers indicating the nominal volume of each tank, as well as pipelines to be used, specifying their capacity;
19.3 5. Merchant proof that wine, fermented drinks or other alcoholic beverages on the territory of the municipality received local government permission, specifying the date and the permit is valid. ";
1.12. paragraph 21 be deleted;
1.13. delete paragraph 22 and 23;
1.14. supplement with 25.7. subparagraph by the following:

"25.7. merchant statement that received local self-government agreement for the retail sale of alcoholic beverages to shed, pointing the reconciliation date of issue, period of the calendar year in which the retail trade in alcoholic beverages allowed in the shed, and the absolute maximum amount of alcohol in alcoholic beverages (if local binding rules it has set), if an application is filed to get the special permission (license) alcoholic beverages or beer retail shed.";
1.15. replace paragraph 29 in the second sentence, the words "warehouse keeper" with the words "authorized holder";
1.16. Supplement 21.8. subparagraph after the word "(license)" with the words "or at the place of business specified in the entry";
1.17. to replace the words "in paragraph 22.3. tax debt" with the words "debt" of excise duty;
1.18. the express section follows 36.4.: 36.4. these provisions has not been paid in a certain duty; "
1.19. supplement with 22.7 22.7. subparagraph and the following wording: "local government is 22.7. has authorised wine, fermented drinks or other alcoholic beverages on the territory of the municipality;
22.7. the local authority is not corroborated the alcoholic beverage retailing shed. ";
1.20. paragraph 37 deleted words "and address";
1.21. replace paragraph 41, the words "the storekeeper, an approved dealer, representative of the taxable person" with the words "authorized by the holder of a registered consignee";
1.22. replacing the words "in paragraph 26.8. taxes paid" by the words "the excise tax is not paid";
1.23. replace 50.3. in subparagraph the words "warehouse keeper" with the words "authorized holder";
1.24. supplement with 50.1 3. subparagraph by the following: "3. the lapsed 50.1 local government agreement for the retail sale of alcoholic beverages in the shed."
1.25. the express 51 the following: "51. Licensing Commission: 51.1. revoke the authorized holder of the special permission (license) the specified recording on the mode of operation (if authorized by the holder of the special permission (license) is indicated in one way, revoke the authorized holder of the special permission (license)), if the operator's application is received for termination of activities, except when a merchant according to the laws and regulations governing fuel reserve creation and storage procedures , store the fuel reserves;
51.2. revoke the authorized holder of the special permission (license) the specified entry of the relevant tax forms (if authorized by the holder of the special permission (license) is one type of goods, revoke the authorized holder of the special permission (license)), if the lost power of local authorities to permit wine, fermented drinks or other alcoholic beverages on the territory of the municipality;
51.3. can annul the authorized holder of the special permission (license) the specified type of action that the merchant 12 consecutive months not done;
51.4. can annul the authorized holder of the special permission (license) the specified activity type – denaturing of alcohol – if the authorized holder has violated alcohol denatured chain order. ";
1.26. the express 54. the introductory part of the paragraph by the following: "54. Licensing Commission rescinds the special permission (license) holder authorized the operation of the special permission (license) the registered consignor or a special permit (license) for the operation of a registered recipient specified the form excise duty entry, if:";
1.27. the supplement to chapter II 62.1 62.2 and 38.7 points, as follows: "62.1 merchant who received special permission (license) the authorized holder or special permit (license) for the operation of a registered recipient to alcoholic beverages, tobacco or petroleum products, power to make and enforce the excise goods being subject to any outstanding tax payment, outside of the special permission (license) to the specified location (hereinafter referred to as the direct delivery analyst), if without placing an Excise warehouse or registered place of business of the beneficiary, is delivered to the operator who received special permission (license) alcoholic beverages, fuel or tobacco products wholesale or special permission (license) alcoholic drinks, beer or tobacco products for retail sale of fuel, specified in the licences issued to commercial site (hereinafter referred to as direct delivery).
62.2 for direct delivery point code, the operator shall submit the direct delivery of the State revenue service of the application in accordance with the provisions of annex 2.5.
38.7 merchant who received special permission (license) the authorized holder or special permit (license) for the operation of a registered consignor, shall be entitled to carry petroleum products and biofuels shipment by sea, without specifying the recipient, if he issued a special permit (licence) that is specified. ";
1.28. the introductory part of paragraph 63 be complemented by the word "issue" with the words "or, if the renewal is applied for the new site or new way of excisable goods";
1.29. deleting subparagraph 63.4.;
1.30. Express 63.5.1.2. subparagraph as follows: "63.5.1.2. with alcoholic beverages, except those referred to in subparagraph 63.5.1.2.1 of the rules of the event, the 500 lats;";
1.3.1. to supplement the provisions under paragraph 63.5.1.2.1 as follows: "63.5.1.2.1 with alcoholic beverages, if the activity only with alcoholic drinks, which will be produced from your property or possession of the existing gardens and for apiaries products or wild growing plants (do not use alcohol or other alcohol produced), ensuring that the production of wine and fermented drinks the total amount does not exceed 15 000 litres in a calendar year and the absolute quantity of alcohol in alcoholic beverages produced in General does not exceed 100 litres per calendar year -50 lats. ";
1.32. Express 64 as follows:

"64. With a view to re-registering a special permission (licence) wholesale of tobacco products and alcoholic beverages in retail, wholesale and retail, or wholesale and retail sale of fuel (if you are not logged on to the new site), pay State fee 10 lats. With a view to re-registering a special permission (licence) authorized the operation of the holder of the special permission (license) for the operation of the registered consignor or special permit (license) for the operation of a registered consignee if special permission (license) is not accompanied by new types of excise goods, pay State fee for 20 lats. ";
1. put 68 as follows: "68. If, in exercising or moving fuel, alcoholic beverages or tobacco products, add document, which set out the Commission's July 24, 2009. in Regulation (EC) no 684/2009 of computerised procedures, moving to excise duty deferred tax payment mode (hereinafter referred to as the electronic administrative document), or the document referred to in Commission 11 September 1992 by Regulation (EEC) no 2719/92 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty whether the Commission's 1992 17. Regulation (EEC) no 3649/92 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (accompanying document), presented in the source document or the source document transactions or transactions with the fuel (fuel source document) in accordance with the laws and regulations governing the accounting requirements, without specifying at 69 and 72 of these rules laid down in paragraph advanced properties. ";
1.34. express the introductory paragraph 69 as follows: ' 69. If you disposed of, or transferred for tobacco products or alcoholic beverages (also between one's special permission (license) commercial with tobacco products or alcoholic beverages the following places), except retail sales, fixed in the order presented in the source document, in accordance with the laws and regulations governing the accounting requirements, in addition to stating: ";
1.35. to express 69.1.1. subparagraph as follows: "69.1.1. receiving and dispatch of business relevant special permit (license) for the wholesale or retail series and number of the registered consignee – excise identification number, but the holder of an approved warehouse – warehouse excise ID number;"
1.36. Replace subparagraph 69.1.3., the word "Note" with the words "source document";
1.37. Express 69.2.1. subparagraph as follows: "69.2.1. receiving and dispatch of business relevant special permit (license) for the wholesale or retail series and number of the registered consignee – excise identification number, but the holder of an approved warehouse – warehouse excise ID number;"
1.38. replace paragraph 69.2.3.7. and 69.2.4., the word "Note" with the words "source document";
1.39. supplement with 69.3. subparagraph by the following: "the electronic administrative document 69.3. number, if direct delivery.";
1.40. make 70 as follows: "70. If it is carried or moved fuel (also between one's special permission (license) commercial fuel the following places), except for the procedures of retail merchants in accordance with the laws and regulations governing the accounting requirements are presented and add fuel source document. ";
1.41. replace 71 the word "Note" with the words "source document";
1.42. make the following paragraph 72: "72. fuel source document in addition to the properties defined in the accounting regulatory legislation specifies the following information: 72.1. If provided with a special permit (license) commercial fuel, fuel source document indicates the sending and receiving of business with fuel corresponding special permit (license) for the wholesale or retail series and number of the registered recipient specifies excise identification number, authorized holder – warehouse excise ID number But if these rules issued the authorization referred to in paragraph 60, the series and the identification number;
72.2. loading (loading) to the tank or the tank section, or complex tank pressure equipment reference number. The tank or the tank section, or complex tank pressure equipment reference number, which is done loading (unloading), optional, if you move or distributes bulk fuel or bulk fuel internal combustion engine, as well as if fuel rules 88.1 and 88.2 88, in the cases provided for in point not realizing or not loaded (not filled) of the special permission (license) the tanks or tanks of complex pressure equipment or through direct delivery;
72.3. landing (unloading) in place of the tank or the tank section, or complex tank pressure equipment reference number, which is unloaded (depreciated) fuel. The tank or the tank section, or complex tank pressure equipment reference number does not indicate if the move or distributes bulk fuel or bulk fuel internal combustion engine;
72.4. details of fuel (if fuel was purchased at retail, the user information referred to in this paragraph shall specify the place of the fuel purchase retail identity document date and number): 72.4.1. or fuel produced, mixed, processed, recycled or put up a warehouse (fill in the warehouse keeper);
72.4.2. fuel type, mark, combined nomenclature code. If the fuel source document presented to the movement of gas, indicate the use of gas;
72.4.3. sulphur content mg/kg (except for gas);
72.4.4. the actual temperature, the actual density (points to bulk fuel if the sender issued a special permit (license) commercial fuel);
72.4.5. quantity in litres and kilograms;
72.4.6. messages about compliance with the fuel quality requirements in laws: 72.4.6.1. number and certificate of conformity issued, if fuel is imported;
72.4.6.2. certificate of conformity or the certificate of conformity number and date, and the accredited testing laboratories at the fuel issued test report number and date, if the Member State to supply the fuel produced;

72.5. electronic administrative document number, if direct delivery. ";
1.43. supplement with 72.1 points as follows: "the merchant who received the 72.1 special permission (license) to the excise goods or special permit (license) for the operation of a registered recipient, you can design a justification document about the excise goods, marked with excise duty stamps sales tax in place of issue (retail), if the transfer designs and add a justification document dispatch (wholesale) in accordance with these rules and regulations on accounting and organisation requirements.";
1. to make 74 as follows: "74. when excise goods, economic operators shall check the conformity of the goods assortment and quantity specified in the source document in the source document, the fuel in the accompanying document, electronic administrative document, the International Bill of lading or other regulations in the justification documents that moves the products subject to excise duty. '
1.45. express the point 76. by the following: "76. All within one day and received justification provided documents, supporting documents, administrative documents, electronic International Bill of lading or other regulations certain justification documents that move the liquor and tobacco products, to launch this product sales or other transactions with those goods, economic operators registered in the laws on accounting and organization within the document register (or log in). All one day and received the fuel provided justification documents, supporting documents, administrative documents, electronic International Bill of lading or other regulations certain justification documents that move fuel, to launch fuel sales or other transactions with fuel, economic operators registered in the laws on accounting and organization within a separate document register (or log in). In the register (or log in) information on fuel received and issued can be logged separately. ";
1.46. Express 78. paragraph by the following: "78. Excuses, excuses, fuel electronic administrative documents, supporting documents, the International Bill of lading or other regulations certain justification documents that move excisable goods except soft drinks and coffee are recorded separately from the accounting of the goods, unless it is recorded in a computer program. If the source document, the fuel source documents, electronic documents and administrative accompanying documents, as well as the accounting of goods recorded in the computer, the operator provides the ability to print information separately for the registered source documents, fuel source documents, electronic administrative documents and accompanying documents, as well as the accounting of the goods. ';
1.47. replace paragraph 80, the words "approved Merchant" with the words "registered consignee";
1.48. the introductory part of paragraph 81 of the expression in the first sentence by the following: "merchant, who received one of these rules referred to in paragraph 11 the special permissions (licenses) for transactions with the excise goods, except that rule 11.5. and 7.3. referred to special permissions (licenses), and received the excise goods are issued within one day, but not later than the commencement of the excise goods sales or other activities started with the excise duty of the goods be recorded in the logbook or stock accounting cards or program. ";
1.49. the express section 81.3. by the following: "justification document, 81.3. fuel source document, an electronic administrative document, accompanying document, the International Bill of lading or other regulations in the source document, which moves the excise goods, number and date, number and date of the Act, if the excise goods are obtained producing, mixing, processing, recycling, safasēj, or move between tanks or containers for the storage of complex pressure equipment;";
1.50. replace 85. number in the first sentence and the word "86." with numbers and words "and" 86.53.5;
1.51. replace 85. in the second sentence, the words "warehouse keeper" (fold) with the words "authorized holder" (fold);
1.52. the express 86. paragraph by the following: "86. excise goods receiving with an accompanying to the State revenue service marks (on the) stored separately from other goods, ensuring their identification, if the movement of excisable goods, regulatory law does not provide otherwise. If fuel or spirits to the State revenue service marks (on the) stored in the vehicle that is placed in the territory specified in the special permit (license) for the bulk of commercial fuels or alcoholic beverages, this vehicle fuel or drinks allowed to store no more than three days after the receipt of the said markup. ";
1.53. supplement with 53.5 points as follows: 53.5 "fuel or spirits, which the operator receives the electronic administrative document can be kept in the vehicle that is placed in the territory specified in the special permit (license) for the bulk of commercial fuels, or alcoholic beverages. This vehicle fuel or drinks allowed to store no more than three days after the receipt of the submission and to the movement of excisable goods control system. ';
1.54. the supplement V to 88.2 points in this version: "the merchant that 88.2 bulk fuel or spirits get the electronic administrative document, entitled the rule 86.1 in the case referred to in paragraph fuel or spirits to enforce or move from the special permission (license) commercial with bulk fuel or alcoholic drinks not specified areas, decant it the special permission (license) in specified containers.";
1.55. replace 92., 94 and 95 93, paragraph the words "warehouse keeper" (fold) with the words "authorized holder" (fold);
1.56. the express 96. the first sentence of the paragraph by the following:

"Merchants who received special permission (license) authorized the operation of the holder is entitled to enforce liquor, tobacco products or fuel (excluding gas, which is not intended for spark-ignition internal combustion engine) only for wholesale trader who has a special permit (license) holder authorized the operation of the special permit (license) for the operation of a registered recipient, special permit (license) the excise goods wholesale, or retail, as well as to realize the fuel in its user except physical persons who are not traders, if the movement of excisable goods, regulatory law provides otherwise. ';
1.57. to replace the words "in paragraph 97 of the warehouse keeper" with the words "authorized holder";
1. replace paragraph 98, first sentence, the words "tax warehouse holder" with the words "authorized holder";
1.59. replace paragraph 98, in the second sentence, the words "warehouse keeper" by the words "approved warehouse keeper";
1.60. the replaced 98.1 and 98.2 points, the words "warehouse keeper" (fold) with the words "authorized holder" (fold);
1.61. Express 103. paragraph by the following: "103. Producing, mixing, processing, recycling or excise goods package (except gas packaging, not for spark-ignition internal combustion engine), draw up the Act, ensuring that the process of traceability. The Act specifies the following information: 103.1. the date and time when this process is initiated;
103.2. news for raw materials: 103.2.1. received justification document, fuel source document, accompanying document or the electronic administrative document number and date;
103.2.2. name, product code of the combined nomenclature, petrol also indicate research octane, diesel, fuel oils and its substitute product or components (fuel oil)-sulphur content (mg/kg) or sulphur (mg/kg) interval, alcoholic beverages indicates the absolute degree of alcohol;
103.2.3. quantity (the amount of fuel given in kilograms and liters, fuel also point density and pressure equipment of the tank or tanks of the complex numbers);
details of the final 103.3.: 103.3.1. name, product code of the combined nomenclature, petrol also indicate research octane, diesel and fuel oil, sulphur (mg/kg) interval, alcoholic beverages, the absolute degree of alcohol;
103.3.2. quantity (the amount of fuel given in kilograms and liters, fuel also point density and pressure equipment of the tank or the tank number package, bulk fuel and bulk fuel internal combustion engine indicates the number of packages and packaging one volume);
103.4. losses, if any, and their causes;
103.5. the date and time when this process is completed;
103.6. responsible trader representative (signature and transcript);
103.7. other necessary information. ';
1.62.104 and 105. expressing the point as follows: "the number and Act 104. drawn up prior to the process in question – the production, handling, processing or packing-launch. 103.3.2. These provisions, 103.4, 103.7 103.5 103.6.., and the information referred to in points after the process is completed. If fuel is manufactured using the flow method, the production of legislation may be made once a day. This provision of the Act recorded in paragraph 81 of the registry.
105. The fuel records (except this rule 62.1 in the case referred to in paragraph, as well as excluding fuel, which according to this provision, or 86.1 points 86. store the vehicle with which the fuel delivered, and gas) in the warehouse for each tank separately, indicating the fuel type and code of the combined nomenclature, with the exception of tanks with a nominal capacity of not more than 100 cubic meters and in which the fuel additives and marketed only after mixing with the fuel. Gas inventory warehouse sort by type. "
1.63. express the title of Chapter VII, the following wording: "(VII). registered account and registered recipient temporarily steps";
1. to make 106 first sentence by the following: "merchant who received the special permit (license) for the operation of the registered recipient, make wholesale of excise duty specified actions without the individual instead of the intended for wholesale special permissions (licenses).";
1.65. replace paragraph 107, the words "approved Merchant" with the words "registered consignee";
to complement the 1.66 with 107.1 points in the following wording: "107.1 to become temporarily register the beneficiary, he recorded the single provision of excise legislation on excise tax guarantees laid down in the registration and receive a tax identification number.";
1.67. to replace the words "in paragraph 108 unverified dealer" with the words "temporary registered consignee";
1.37. express the title of Chapter VIII in the following wording: "VIII. Registered sender and pārsūtītājtirgotāj operation";
1.69. Express point 109 the following: "109. Merchant, who received a special permit (license) for the operation of a registered consignor, shall be authorized to make the imported shipment postponed excise duty on excise duty or sales for a merchant, who received special permission (license) holder authorized the operation of the special permission (license) a registered consignee or temporarily registered consignee. ';
1.70. supplement with 109.1 and 109.2 of the provisions of the following paragraph: "109.1 merchant who received the special permit (license) for the operation of a registered consignor, in addition to laws and regulations on accounting and organisation of the register of the document (or journal) the information to be indicated the following information: 1. electronic 109.1 the administrative accompanying document specified in the document or in the counterparty's excise identification number;
2. electronic 109.1 administrative document or the accompanying receipts, excise duty calculated on the total amount of excise duty;
3. ensure the consignment 109.1 use excise duty licence number of the security.

109.2 merchant who received the special permit (license) for the operation of a registered consignor, the document is stored in the registry operator's registered address. If a merchant wants to register the document store where you do not have its registered office, a trader two days previously inform the Licensing Commission. ";
1.71. replace paragraph 110, the words "the activities of the representative of the taxable person" with the words "registered consignor" operation;
1.72. to replace the words "in paragraph 112 of the warehouse keeper approved Merchant" with the words "authorized holder"; recipient of the registered
1.73.117 points to express the following: 117 ". If retail fuel receives the electronic administrative document or the accompanying document from another Member State and to the receipt of the submission of the excise movement and control system or the national internal revenue service marks on the accompanying document intended for storing of complex pressure equipment in the tank or tank, the fuel is allowed to store only the special permission (license) specified in the tank or the tank, the complex pressure equipment which is connected with the electronic cash system. After the receipt of the submission of the movement of excisable products and control system or the receipt of the relevant markup present in the fuel and the fuel source document is moved to a special permit (license) for the retail sale of fuel tank or pressure equipment specified for the package, which is connected to the tank with an electronic cash system. ";
74. to replace paragraph 122 and 123 words "storekeeper" with the words "authorized holder";
1.75. Express 126. paragraph by the following: "126. Merchants who conduct business with alcoholic beverages, fuel or tobacco products in the field of movement, non-payment in cash. Cash settlement is prohibited, except in retail. On settlement cash constitutes cash deposit of excise goods supplier's billing account. Gifts and swap with excise duty, except soft drinks and coffee are not allowed. ";
1.76. replace paragraph 133 figures and word "11.1, 11.2, 11.4. or 11.5." with the figures and word "11.4, 11.5, 11.6. or 11.7.";
1.77.171.170, replace, 172.173.174. points, and the words "warehouse keeper" with the words "authorized holder";
1.78.176.177 and replace the words "paragraph fuel receipt" with the words "fuel source document, electronic administrative document";
1.79. replace paragraph 178 of the introductory part, the words "warehouse keeper" with the words "authorized holder";
1.80. replace 178.1.2, 178.2.1., 178.2.3. and 178.3 in the word "slip" by the words "electronic administrative documents or justification documents";
1.81. supplement with 178.1 point as follows: "178.1 merchant who received the special permit (license) for the operation of a registered consignor, spirits in the process of moving this provision in subparagraph 178.3.1 and 178.3.2. in certain loss provisions.";
1.82. replace paragraph 180, the words "warehouse keeper" with the words "authorized holder";
1.83.182. point be expressed as follows: "182. Merchant who received one of these rules referred to in paragraph 11 special permits (licences) (except for the special permission (license) the alcoholic beverage or tobacco products for retail sale) or activities with the excise duty as temporary registered consignee or importer pārsūtītājtirgotāj, as well as the merchant who imported excise goods (except coffee and soft drinks) for consumption in the Republic of Latvia, each month until the 15th date of the State revenue service submitted a report on alcoholic beverages , tobacco products and fuel the movement of the previous month (16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 34, 35, 36, 37). ';
1.84. provisions be supplemented by 182.1, 182.2 and 182.3 points as follows: "182.1 merchant, producing, processing, handling, fast or imported for home consumption of wine in the Republic of Latvia, which corresponds to the Council of Europe on 17 May 1999, Regulation (EC) No 1493/1999 on the common organisation of the market in wine, used terms, according to the European Commission of 28 June 2001, Regulation (EC) No 1282/2001 laying down detailed rules for applying Council Regulation (EC) No 1493/1999 as regards the gathering of information to identify wine products and to monitor the wine market and amending Regulation (EC) no 1623/2000, each year to 15 august: 1. Overview of 182.1 wine movement of the current wine year (Annex 32);
2. Overview of 182.1 wine stocks July 31 each year (Annex 33).
182.2 Merchant that has a special permit (license) for the operation of the dispatch is registered with the given tag "send only allowed the merchant's tax warehouse/storage in the Republic of Latvia", 17 of these regulations, 26 or 30. overview in annex is presented.
182.3 of this provision 17, 18, 23, 24, 25, 26, 27, 28, 30, 31, 32, 33 and 37 of the annex the term "released for free circulation" is understood as a term used in the law, "passed in the Republic of Latvia" for consumption. ';
1.85. deleting informative references to the directives of the European Union (1);
86. delete annexes 1 and 2; 
1.87. Express 2.1 annex by the following: "2.1 Annex Cabinet of 30 august 2005, regulations No 662 1.88. supplement with 2.5 attachment as follows:" annex 2.5 Cabinet of 30 august 2005, regulations No 662 1.89. deletion of annex 3 and 4;
1.90. Express 4.1 attachment the following: ' Annex 4.1 Cabinet of 30 august 2005, regulations No 662 1.91. deletion of annex 5 and 6;
1.92. Express 7 and 8 of the annex by the following: ' Annex 7 Cabinet of 30 august 2005, regulations No 662 Annex 8 Cabinet of 30 august 2005, regulations No 662 1.93. replace the 9, 10, 11, 12 and 13, the words "annex Latvia, Riga" with the words "(legal address, phone number, the official electronic mail address)";
1.94. deletion of 9, 10, 11, 12 and 13 in the annex, the words "Merchant's legal address";
1.95. replace the 9, 10, 11, 12 and 13, the words "annex to the Licensing Commission official (signature and transcript)" with the words "Licensing Commission official (signature and transcript)
 

Special permissions (licenses) of the originator name, title, telephone number and electronic mail address "1.96. Express 14. attachment as follows:" annex 14. Cabinet of Ministers of 30 august 2005, regulations No 662 1.97. Express 16 and 17 of the annex as follows: "Annex 16. Cabinet of Ministers of 30 august 2005, regulations No 662 Annex 17. Cabinet of Ministers of 30 august 2005, regulations No 662 1.98. Express 18 and 19 of the annex to the third note in the following : ' 3 country code to be indicated according to the Latvian national standard LVS EN ISO 3166-1:2007. ";
1.99. Express 20. the annex as follows: "annex 20. Cabinet of Ministers of 30 august 2005 the 1,100 rules no 662. Express 22. attachment as follows:" annex 22 of the Cabinet of Ministers of 30 august 2005, regulations No 662 1.101. Express 24, 25 and 26 of the annex by the following: ' annex 24. Cabinet of Ministers of 30 august 2005, regulations No 662 annex 25 Cabinet of 30 august 2005, regulations No 662 annex 26. Cabinet of Ministers of 30 august 2005, regulations No 662 1102. Express 28. first note follows : "code to be 1Valst according to the national standard LVS EN ISO 3166-1:2007.";
1,175. Express 29., 30 and 31 of the annex by the following: ' Annex 29. Cabinet of Ministers of 30 august 2005, regulations No 662 annex 30. Cabinet of Ministers of 30 august 2005, regulations No 662 Annex 31. Cabinet of Ministers of 30 august 2005, regulations No 662 1,104. Express 32. the title of the annex by the following: "movement of wine wine year to 20 ___ ____ of ____ ____ ___";
1105. Express 34, 35, 36 and 37 of the annex by the following: ' annex 34. Cabinet of Ministers of 30 august 2005, regulations No 662 annex 35. Cabinet of Ministers of 30 august 2005, regulations No 662 36 annex a Cabinet of 30 august 2005, regulations No 662 annex 37 Cabinet of 30 august 2005, regulations No 662 1,083. delete 38, 39, 40 and 41.
2. this amendment in relation to the claim on the basis of the provisions of the law issued in respect of the expression of a new 1.2 version, with regard to paragraph 13 reference to traders who have received 11.6. the provisions referred to in the special permission (license) and the only wine or fermented drinks production from your property or possession of the existing gardens and for apiaries products or wild growing plants (do not use alcohol or other alcohol produced) to ensure that the produced wine or fermented drinks the total volume not exceeding 1000 litres per calendar year, and a special permit (license) it is expressly provided for in paragraph 16, the word "up to five months in a calendar year" with the words "the period that is specified in the local government binding rules" for adding rules with 19.3 points, 25 points to 25.7. supplement section, 36 supplement to 22.7. and section 36.6. , point to supplement 50.1 50.1 3. above, the expression of a new point 51.2. version 63.5.1.2. expression of the new final subparagraph, 63.5.1. papakšpunkt with 63.5.1.2.1 Supplement apakšpunktustāj effect simultaneously with the movement of alcoholic beverages the law of 25 March 2010. the entry into force of amendments.
Prime Minister v. dombrovsky Finance Minister e. Morgan