Cabinet of Ministers Regulations No. 109 in Riga 2009 February (pr 3. No. 9 49) amendments to the Cabinet of 31 July 2007 No. 521 in the terms of "the provisions on excise tax declaration form and to fill the sample order" Issued in accordance with the law "on excise duty" article 24, third subparagraph 1. make Cabinet 31 July 2007 No. 521 in the terms of "the provisions on excise tax declaration form and to fill the sample order" (Latvian journal, 2007, 124. no; 2008, 124 no) the following amendments : 1.1. Annex 2 shall be expressed in paragraph 5 of the title as follows: "5. the excise taxable oil products quantity calculated at 15 ° C (1, 2, 3, 4, 5, 8, 9, 10, 11, 12, 13, 14, 15, and 16.ai translates-in litres; 6 and 7 in box-kg) ";
1.2. make 2. point 6 of the annex the title as follows: "6. the excise duty rate (1., 2., 3., 4., 5, 8, 9, 10, 11, 12, 13, 14, 15 and 16 in box – in dollars for 1000 litres; in box 6 and 7 – in dollars for 1000 kilograms) ";
1.3. to replace paragraph 6 of annex 2 of 13 lines of code display number in the description of the information and the word "late" with the number 87 and the word "90 lats";
1.4. deletion of annex 2, paragraph 9, line 31, code display the description of information and numbers "(hereinafter Regulation No 31/96);
1.5. to replace paragraph 4 of annex 3 table "ways of spirit drinks": 1.5.1.  1. and 2. the number "in the title of the box" with the number "3.0 5.5";
1.5.2. columns 3 and 4 in the title number "with the number" 2.7 "1.5";
1.6. make annex 4 paragraph 5 by the following: "5. the excise duty rate (1, 3, 5, 6, 7 and 8 in the box – in dollars for 100 litres; 2, 4 and 9 in the box – in dollars for 100 litres absolute alcohol) 13 presented the declaration specified in paragraph 1 or the date of the tax period at the rate of excise duty on spirit drinks concerned, in accordance with article 12 of the Act.
For the purposes of calculating the tax excise tax rates on beer are identified as follows: 1. and 3. box – 4 Lati, 2 in box-$ 4.72.5 and box-$ 145.
The rate of excise duty on 1, 3, 5, 6, 7 and 8 in the box shown in LCY for 100 litres; 2, 4 and 9 in the box – in dollars for 100 litres absolute alcohol. "
 1.7. deletion of annex 4, paragraph 8 of the 34 lines of code in the description of the information display names and numbers "(hereinafter Regulation No 31/96);
1.8. Express 4. paragraph 11 of the annex by the following: "11. Tax calculation the excise duty received marks of alcoholic beverages, for which the excise tax is not paid within 180 days of the excise stamps received 52 importer fills in, approved, not approved, the storekeeper or his representative, indicating the quantities of excise tax stamps corresponding to a quantity of alcoholic beverages, for which the tax is payable in accordance with article 23 of the law on the 13th.
53 indicate the quantity of alcoholic beverages pursuant to atdotaj of the excise tax stamps.
Filled in if the excise tax stamps, which, according to excise duty was calculated on any of the previous tax period in accordance with article 23 of the Act of the thirteenth part (was completed 52), are returned to the State revenue service in accordance with article 27 of the law on the twelfth, or have been destroyed in another Member State. If the excise tax stamps have been destroyed, a necessary destruction of identity document issued by the tax administration of the Member State concerned, in accordance with article 27 of the law of the eleventh.
Filled in if the person wants the excise duty that was paid for the previous taxation period, set off the current or future payment of excise duty, requiring no repayment or redirection of other tax payments.
If you do not fill in the State revenue service to return the damaged brand of excise duty on alcoholic beverages, which were put into free circulation in the Republic of Latvia.
54 points to alcoholic beverages, for which the amount payable excise tax calculation with corresponding rows 5, 6, 7, 8 and 9 the quantities indicated in column, using the following formula: 52-53. r. r.
55 completed where alcoholic beverages, for which the excise tax was paid under the excise duty received mark according to law article 23 the dsmit trīsp part (was completed 52. row) in one of the previous tax period, actually imported in the Republic of Latvia or exported from an Excise warehouse (also it consumed).
The corresponding quantity of alcoholic beverages subject to the law of article 23 of the second, third, fourth, fifth, sixth, seventh, eighth, ninth, tenth, eleventh, or twelfth, and must also be included in the 14, 20, 29, 41 or 43. line.
The amount of the excise duty paid shall be indicated in dollars.
56 calculate the excise tax on line 54 of spirit drinks, taking into account the quantity in accordance with the self-declaration of the excise duty paid amount using the following formula: 13. r. r.: 100 x 54-55 r. "
1.9. Annex 4, to replace notes in point 1.1 and 1.2:1.9.1. "1.5" with the number "2.7";
1.9.2. "" with the number "3.0 5.5";
1.10. adding to annex 4, paragraph 3 of the note with the following: "3. the other alcoholic drinks: A – excise tax amount (in LCY);
L – the appropriate excise duty rate (in dollars per 100 litres absolute alcohol);
Vi – the volume of the spirit drink with certain alcohol content (litres);
SI-actual alcoholic strength spirit drinks concerned (tilpumprocento). ";
1.11. to make 6. point 6 of the annex by the following: "6. The law article 13, first paragraph, point 2 b in referred rate cigarettes (percentage) point 15 percent excise duty on cigarettes. Until 31 December 2008 the law takes into account the transitional provisions of the conditions of paragraph 3.
16 indicates the maximum retail price for a packet of cigarettes, which, in accordance with article 29 of the law, the first paragraph shall be determined by an approved importer, dealer, trader, not approved warehouse keeper or the taxpayer's representative.
If necessary, this row displays the most popular retail price in accordance with article 22 of the law of the fourth part. For it must be the information in the annex to the Declaration.
The box divides the columns corresponding to each maximum retail price, taking into account the magnification factor (14) and the number of cigarettes in a packet (17), where one price, they're different.
17

Indicates the number of cigarette packets (chunks) that in row 16 is a maximum retail price. "
1.12. Replace annex 6 paragraph 9 of 22 lines of code in the description of the information to display the word "regulatory" with the word "regulatory";
1.13. delete paragraph 11 of annex 6.38. lines of code in the description of the information display names and numbers "(hereinafter Regulation No 31/96);
1.14. Replace annex 6 paragraph 14 of 52 lines of code in the description of the information to display the words "importer fills in, the storekeeper or his representative" with the words "importer fills in, approved, not approved, trader, the storekeeper or his representative";
1.15. to supplement annex 6 paragraph 14, line 57 code of information description display behind the words "permanently lost" with the words "(calendar year does not exceed the article 27 of the law, the eleventh in part the lost excise duty stamps)".
2. provisions applicable to, starting with the tax period – February 2009.
Prime Minister i. Godmanis financial Minister, Justice Minister g. Smith Editorial Note: rules apply, starting with the tax period – February 2009.