Cabinet of Ministers Regulations No 304 Riga, 30 March 2010 (pr. No 16 42) amendments to the Cabinet of Ministers of 30 March 2004 No. 215 "the provisions of the excise accompanying document and control procedures", Issued in accordance with the law On excise duty, '' '' article 25 eighth 1. make Cabinet 30 March 2004 No. 215 "the provisions of the excise accompanying document for the movement and control arrangements" (Latvian journal, 2004, no. 64, 185; 2005, 84 no; 2009, 118 no) the following amendments: 1. replace the text of the provisions : 1.1.1. ' the relevant Excise warehouse keeper "(fold) with the words '' authorized holder" (fold);
1.1.2. the words "tax warehouse keeper" (fold) with the words '' authorized holder "(fold);
1.1.3. the words "warehouse keeper" (fold) with the words "authorized holder" (fold);
1.1.4. the words "approved dealer" (the fold) with the words "registered consignee" (fold);
1.1.5. the word "licence" (fold) with the word "certificate" (fold);
1.2. make paragraph 3 by the following: "3. The provisions governing the procedure for the circulation of the accompanying document refer to: 3.1 registered exporter that excise goods imported into the Republic of Latvia from the foreign country that is not a Member State of the European Union (hereinafter referred to as Member States);
3.2. the holder of the approved warehouse, which moves products subject to excise duty in accordance with the law;
3.3. a registered recipient and recipient is temporarily registered, receiving the products subject to excise duty in accordance with the law;
3.4. other statutory persons. ";
1.3. deleting paragraph 4;
1.4. to express and section 8.1.1.2.8.1.2. following: 8.1.1.2. "registered consignor's excise identification number, where an accompanying document is presented in a registered consignor;
8.1.2. where excise goods are received, the recipient, the recipient is registered, the registered consignee or temporarily tax warehouse, excise identification number, if the excise duty received in the Republic of Latvia ";
1.5. deletion of chapter II;
1.6. to supplement the provisions of chapter Ii, with the following: "(II) 1 imports site Dispatch to another Member State, the registered consignor 22.2 imported excise goods from foreign countries in the Republic of Latvia, which is not a Member State, to the provisions referred to in paragraph 88 of the Member State in accordance with regulation presented in the accompanying document. Accompanying document (all instances) submitted for approval to the State revenue service customs authorities concerned, which draws up the excise goods the release for free circulation.
the fifth copy of the accompanying document 22.3 stored in the State revenue service. Accompanying the first, second, third and fourth copies shall be returned to the registered consignor.
the first copy of the accompanying document 22.4 registered sender passes the accounting transaction is posted and stored.
22.5 the Accompanying the second, third and fourth copies of the registered consignor adds excise goods which move to that provision the Member States referred to in paragraph 88.
22.6 registered consignor or his authorized representative may change the accompanying document 4, 7, 7A, 13, 14 or 17. contents of the box to specify a different beneficiary or other delivery location. About changes immediately, but not later than the next working day shall inform the State revenue service and information about the new beneficiary or the new delivery location specified in box B of the accompanying document.
14.1 the Accompanying the second, third and fourth copies according to the requirements laid down in the regulation established in the Member State in which the excise goods are received.
22.8 registered consignor within 90 days after the end of the tax period in which the excise goods are shipped, the third copy of the accompanying document, which according to the regulation, submitted for approval to the State revenue service.
14.2 the State revenue service document imposed on the upper-right corner of the State revenue service. The third copy of the accompanying document shall be returned to the registered consignor not later than on the working day following the receipt of the State revenue service. The third copy of the accompanying document certifying that excise goods were exported to another Member State and registered in the consignor is not required to pay excise duty in accordance with article 25 of the law. '';
1.7. delete paragraph 28;
1.8. the deletion of the second sentence of paragraph 29;
1.9. delete paragraph 31, second sentence, the words and the number "28 of these rules or in the case referred to in paragraph shall be responsible for payment of the tax is the taxpayer's representative";
1.10. the deletion of 34, 36, 37, 38, 39, 40 and 24.9 points;
1.11. the deletion of the first sentence of paragraph 40.2 words and number "this provision in the cases referred to in paragraph 24.9";
1.12. delete paragraph numbers 46 "36, 37, 38, 39, 40.";
1.13. replace paragraph 49, the words "other Member States" with the words "these rules and the number of Member States referred to in paragraph 88";
1. replace the words "in paragraph 50 the Excise warehouse of the holder in accounting" by the words "authorized holder" in the books;
1.15. replace paragraph 51, the words "other Member States" with the words "these rules and the number of Member States referred to in paragraph 88";
1.16. to replace the words "in paragraph 55 that the excise goods are exported" by the words "in which the excise goods are received";
1.17. the deletion of the second sentence of paragraph 56;
1.18. delete 59, 60, 61 and 62;
1.19 replace paragraph 73, first sentence, the words "the move to Excise warehouse" with the word "ship";
1.20. Express 82 as follows: 82. '' the State Revenue Service assessed the consignor of excisable goods and of the documents submitted. If these provisions are complied with the provisions of paragraph 79, based on article 25 of the Act, the excise tax paid is transferred to the subsequent payment of excise duty excise goods or sending request repayment within 30 days following receipt of the request. ';
1.21. to supplement the provisions of the following paragraph 88:88. "until 2010 December 31 the excise goods may be sent to another Member State, with the accompanying documents, where the Member State concerned has announced that the 2010 April 1, it did not start to use the computerised system referred to in article 25 of the law on the ninth. Information on these Member States and the time-limit within which the accompanying document can be used by the State revenue service publishes the State revenue service home page on the internet. ''
2. the rules shall enter into force on 1 April 2010.
Prime Minister v. dombrovsky Finance Minister e. Morgan