Cabinet of Ministers Regulations No 209, Riga, 2 March 2010 (pr. No 11 6) amendments to the Cabinet of Ministers of 30 august 2005, the regulations ' provisions, no 638 on the excise duty on alcoholic drinks, security products and petroleum products "Issued in accordance with the law" on excise duty "article 32 of the sixth to make a Cabinet of 30 august 2005, the regulations ' provisions, no 638 on the excise duty on alcoholic drinks, security products and petroleum products" (Latvian journal, 2005, nr. 137; 2007 33. no; 2009, no. 172) the following amendments: 1. Express points 5 and 6 by the following: "5. the securities as collateral, the applicant may submit the commitment insurance policy or credit guarantee, if the insurer is entitled to take the insurance in the Republic of Latvia and who provided the commitment insurance policy, or a Member State of the European Union or the European economic area country credit institution established its branch or subsidiary of a foreign credit institution that has the right to pursue the business of credit institutions in the Republic of Latvia (hereinafter referred to as the credit institution) that issued the guarantee of the credit institution has got the status of the provider in Chapter VII of these rules in the order (hereinafter referred to as the operator). In considering the issue of the security issue or renewal of a licence, the amendment to the fulfilment of the insurance policy or guarantee is valued in the credit institution together with the commitment of the insurance policy or credit guarantees, which are amended.
6. the security shall be submitted and recorded separately, the holder of the Excise warehouse, the operation of approved dealer transaction, the taxpayer's representative, unauthorized traders, importer's activities and personal activities article 23 of the law, part of the seventeenth case. "
2. Supplement with 6.1 and 6.2 point as follows: "6.1 if the tax warehouse holder into the Republic of Latvia excise duty from a foreign State which is not a member of the European Union or of the territories referred to in article 2 of the law of the fourth part (2), move your Excise warehouse, the excise warehousekeeper alone security action is not filed by the importer.
6.2 the State revenue service issued or re-registered at the security certificate (3, 4 or Annex 7) or taken a decision on the refusal to issue a security certificate to reregister or whether a decision on security certificates, suspension or renewal or cancellation of the licence security. "
3. Replace the words in point 7.2 and the number "47" or with numbers and words ", or 49.1 46.1 47.".
4. Express 8 and 9 point as follows: "8. The State revenue service may suspend the licence security operation for a period of up to 90 days to the person a certificate of security issued by imposing the obligation to prevent any irregularities, as well as may require the person to whom the security certificate has been issued, to increase the amount of the security to 100 percent of the maximum possible tax debt and can decide on the reduction in the amount of the security compliance with this provision the requirements contained in chapter IV where: 8.1 that person's tax liability (unless the payments concerned regulations in the order is extended and the tax obligations of performance);
8.2. that person has not paid the fine imposed on the use of security laws and regulatory violations;
8.3. the person has provided to the State revenue service the false or incomplete information that relates to the payment of the tax or security;
8.4. the person or the provider does not comply with the statutory duty;
8.5. the party submitted the State revenue service value added tax declaration, Declaration of excise duties, the report on the movement of excisable goods, or report on excise duty stamps movement;
8.6. that person has not adhered to these rules 13, 14, 29, 47, 51 or 52. the requirements set out in paragraph;
8.7. the coverage is for the holder of the Excise warehouse, an approved dealer or representative of the taxable person and that person issued the appropriate special permission (license) is stopped.
9. The State revenue service suspended the security certificate activity for a period of up to 90 days to the person a certificate of security issued by imposing the obligation to prevent any irregularities, as well as may require the person to whom the security certificate has been issued, to increase the amount of the security to 100 percent of the maximum possible tax debt and can decide on the reduction in the amount of the security compliance with this provision the requirements contained in chapter IV, if : 9.1 the person failed to comply with the rules laid down in paragraph 50;
9.2. the person repeatedly has not delivered the State revenue service value added tax declaration, Declaration of excise duties, the report on the movement of excisable goods, or report on excise duty stamps movement;
9.3. the lost grounds specified in these provisions the General Security reduction. "
5. Delete paragraph 15.
6. Replace paragraph 16, the words "importer" excisable goods "approved and non-approved dealer, importer of excisable goods".
7. Delete paragraph 17.2.
8. Add to paragraph 21, after the word "force" with the word "also".
9. Express 22 the following: "22. The State revenue service, based on the applicant's application security, security certificates security force deleted after loss or renewal, if the security is not used and the security certificate for the duration of the commitments relating to the payment of the tax has been fulfilled."
10. Express 24 as follows: 24. If the tax law is not paid and not paid by the State revenue service a written notice to the applicant and the collateral debt incurred for activities that support the applicant carried out the relevant security certificates during the operation, the State revenue service tax debt securities of the applicant first requests to pay the provider, shall not exceed the amount of the security. The State revenue service is entitled to request the provider to pay security tax debt of the applicant no later than six months after the renewal of the certificate of the security if the security after the renewal of the certificate of guarantee is no longer used, or after the security force licence loss. "
11. Delete 25.3. section.
12. Express 28 the following: "28. The Person to whom the security certificate has been issued, within five working days after the request of the State revenue service receipt provides all the necessary information for each procedure, which made using the security lodged, and possible tax debt compliance guarantee."
13. Delete 33.2 in the names and the number "or the pledge agreement that guarantees the applicant entered into with the State revenue service rules in accordance with the procedure laid down in chapter VI".
14. Delete paragraph 34 and 35 in the first sentence.
15. Delete paragraph 37.2. names and number "or the pledge agreement that guarantees the applicant entered into with the State revenue service rules in accordance with the procedure laid down in chapter VI".
16. Make 37.4. subparagraph by the following: "security assurances of the applicant 37.4. of compliance with this provision, 43.5, 43.6 43.2...,.,., 43.9 43.7 43.8. or in 43.10 requirements if intends to apply to the relevant conditions referred to in points;".
17. Delete paragraph 38.
18. Make 39. and 40 as follows: "39. General security certificate shall be issued for a period not exceeding the commitment insurance policy or credit institution specified in the guarantee expires.
40. If the applicant is one of the security business lines has been issued a certificate of global security with multiple types of excise goods, guarantee the applicant can be used for all types of excise goods in the total amount of the security. "
19. Delete paragraph 41.
20. Make 43 as follows: "43. General Security minimum size, with the exception of article 23 of the Act set out in part in the s: 43.1. transactions with alcoholic drinks is 10 000 LVL;
43.2. operations only with beer, which is produced in an independent small brewery, is 1000 lats;
26.9. handling tobacco products is 10 000 LVL;
43.4. transactions with petroleum products is 50 000 lats;
43.5. operations with only oil gas or other gaseous hydrocarbons is 10 000 LVL;

27.1. operations with only oil gas or other gaseous hydrocarbons, where the relevant oil products are delivered to persons used as heating fuel or gas furnaces and other equipment, not fuel or activities only with the fuel oil, which the colorimetric index is equal to or greater than 2.0 or kinematic viscosity at 50 C is equal to 25 mm2/s or greater, the substitute products and components is 5000 lats;
27.2. transactions only with biofuels, biofuels storage when performing, producing, mixing, or processing, is 2000 dollars;
43.8. transactions only with the oils used for purposes other than as motor fuel or heating fuel, is 5000 lats;
43.9. transactions only with the oils, which added rape seed oil or biodiesel accounts for at least 30% vol. of the total quantities of products or that have added ethyl alcohol obtained from agricultural raw materials and are dehydrated (with an alcoholic strength of at least 99.5% vol.), and added the absolute alcohol constitutes between 70 and 85% vol. (inclusive) of the total quantity of the products, if the product in storage production, mixing, or processing, is 2000 dollars;
43.10. operations only under the untaxed excise products (excluding petroleum products) for processing of finished products, which are used as fuel or fuel, is 2000 lats. "
21. Supplement with 46.1 and 46.2 point as follows: "the State revenue service 46.1 a person issued a special permit (license) holder of the Excise warehouse, the operation of approved dealer or representative of the taxable transaction is reversed, the store brands may tax the tax and tax debt outstanding with the appropriate special permission (license) the moment of cancellation and re-register using the State revenue service and submitted the securities held without applying the general reduction in the amount of the security. Re-registered security deficiencies in the case law of the applicant's security article 23 the seventeenth submitted within the time limit set out in part of the State revenue service, additional collateral sufficient.
46.2 excise goods balance transfers to another Excise warehouse holder this rule 46.1 in the case referred to in paragraph do not need to lodge a security, if a tax balance location is also the residue of excisable goods receipt where the recipient is provided with a corresponding special permit (license) holder of the Excise warehouse for action, and the General security of the beneficiary is sufficient. "
22. Make 47, 48 and 49 of the following paragraph: "47. If the applicant complies with this provision of the rules referred to in paragraph 48 of the conditions, the necessary amount of global security (excluding transfers) can be reduced, but it may not be less than this provision in paragraph 43 and 44. the excise duty type specified size: 29.3. Excise warehouse holder who is at least five years established revenue with value added tax taxable persons in the register and in the two years prior to the application for at least six months of the year is made and after the General security of the certificate during its operation will take alcoholic beverages or tobacco production, processing or processing – about 90 per cent of the maximum possible tax debt that may arise during the tax period for activities;
47.2. a tax warehouse holder who for at least three years is registered with the State revenue service value added tax taxable persons in the register and in the year prior to the application for at least six months of the year is made and after the General security of the certificate during its operation will take alcoholic drinks or tobacco production, processing, labelling, processing or on 75 percent of the maximum possible tax debt that may arise during the tax period for activities;
47.3. Excise warehouse holder who for at least three years is registered with the State revenue service value added tax taxable persons and the submission of the application until at least six months of the year is stored the and after the General security of the certificate during its operation will continue to store your Excise warehouse reserves of petroleum products to the energy crisis periods to ensure the supply of oil products (hereinafter referred to as the oil reserves) , 100 percent of the amount of the tax warehouse holder estimated oil reserves volume, about 90 percent of the maximum possible tax debt that may arise during the tax period for activities;
47.4. tax warehouse holder who for at least three years is registered with the State revenue service value added tax taxable persons and the submission of the application until at least six months of the year is stored the and after the General security of the certificate during its operation will continue to store your Excise warehouse oil reserve at least 50 percent of the amount of the tax warehouse holder estimated oil reserve scale about 75 percent of the maximum possible tax debt that may arise during the tax period for activities;
29.5. Excise warehouse holder who for at least a year before the application is made and after the General security of the certificate during its operation will take only 43.8. these provisions or products referred to 43.10. or the production of petroleum products, mixing, or processing, which added rape seed oil or biodiesel accounts for at least 30% vol. of the total quantities of products – about 90 per cent of the maximum possible tax debt that may arise during the tax period for activities;
29.6. Excise warehouse holder who have at least seven years established revenue with value added tax register of taxable persons and make the production of excise goods, and the previous calendar year on foreign (including Member State) or the territories referred to in article 2 of the Act 3.1 part volume of excisable goods exported is greater than or equal to the Republic of Latvia for free circulation of the goods about 98 percent of the maximum possible tax debt that may arise during the tax period for activities;
29.6. the security for which the applicant for at least five consecutive years have been special permit (license) commercial with excise duty, customs warehouse holding a permit or permission to use a customs procedure with economic impact/end-use or the preceding calendar year, the amount of the tax paid was greater than five million dollars, about 50 percent of the maximum possible tax debt that may arise during the tax period for the operations carried out.
48. The State revenue service, the evaluation of the applicant's existing security business, has the right to reduce the amount of global security for each global security issued the certificate under this rule 47. point if that person is not a tax (except if the payments legislation is extended in accordance with the procedure laid down and the tax obligations to fulfil) and during the year prior to the application requesting to receive or to General Security re licence : 48.1. the applicant has lodged a security state revenue service value added tax declarations, declarations of excise duty, reports on movements of excisable products and reports on movements of excise stamps;
48.2. the applicant or the security of the Executive Body, the person who is entitled to represent the applicant, the security is not punished with a fine of 1000 lats and more about: 48.2.1. irregularities relating to the movement of excisable goods or oil reserve creation and storage arrangements;
48.2.2. violations of these rules;
48.3. in relation to the security of the applicant, no decision is taken, which found that the applicant has violated the security tax returns or tax payment conditions and procedures under which fines imposed 1000 lats and more.
49. The Person under this provision in paragraph 8 or 9 of these requirements has been revoked the security reduction, the State revenue service within 90 days of the date of the withdrawal is not entitled to apply the above reduction in the amount of the security. "
23. To supplement the rules with 30.5 points as follows: "If the security is 30.5 need general support for multiple tax types in accordance with the provisions of 47 has a variety of general security principles, reduce the total amount of the security required is calculated by applying each tax type separately defined benefit."

24. To complement the 50 behind the words "new Executive party" with the words "in the year before taking office" and after the word "movement" with the words "or oil reserve creation and storage procedures '.
25. the express 51 and 52 of the following: 51. "a Person who has been issued a certificate of global security, not later than the date of the tax debt as soon as possible for excise goods are moved under the deferred tax payment and general security exceeds the registered amount of global security, or cease operations, which may lead to a possible increase in tax debt until the General security of issue of the licence or renewal moment with a sufficient amount of global security.
52. A Person who has been issued a certificate of global security, not later than the date of the tax debt as soon as possible for the received tax stamps and excise goods using collateral, are stored and moved beyond general security certificate contains the maximum possible tax debt, or cease operations, which may lead to a possible increase in tax debt until the General security of issue of the licence or renewal moment with enough maximum possible tax debt. "
26. To make 55 as follows: "55. State revenue service lists the amount of the security deposit and the security of the applicant's receipt of the application to transfer its tax debt to cover future tax payments or other tax payments within 15 working days after you delete the security. If the taxable person does not have a tax debt, the security lodged by the applicant of receipt of the application, the amount of the security shall be released within 15 working days after you delete the security. "
27. To replace the words "in paragraph 56. repayment or transfer of future tax payments" with the words "transfer tax, future tax payments or other payments or reimbursement of taxes".
28. Chapter VI shall be deleted.
29. To complement the 70 behind the words "this Treaty" with the words "or a credit institution or insurer's tax debts (except if the payments legislation is extended in accordance with the procedure laid down and the tax obligations to fulfil)".
30. To complement the chapter VII with 70.1 and 70.2 points as follows: "this rule 70.1 67.2. and EB 69.2. termination referred to in paragraph (a) does not affect the existing credit guarantee and insurance policies for the fulfilment of the obligations and commitments to them.
provider status loss of 70.2 does not release the operator from the obligations taken under these rules and 67.2. EB 69.2. referred to the duration of the contract. "
31. Supplement with 94 points by the following: "94. to receive a one-time security or general security certificate authorized by the holder of the registered recipient, the recipient is temporarily registered importer and exporter, registered for operation until 31 March 2010, the State revenue service may submit documents in accordance with the provisions of paragraph 33 and 37 of those requirements."
32. Annex 3 to express the following: "3. the Cabinet of Ministers of 30 august 2005, regulations no 647 33. Express annex 4 by the following:" 4. in the annex to Cabinet of Ministers of 30 august 2005, regulations no 638 7.34. Express attachment as follows: "Annex 7 Cabinet of 30 august 2005, regulations no 647 35. Deletion of Annex 8.
Prime Minister-Minister of agriculture j. Dūklav of Finance Minister e. Morgan