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Amendments To The Law "on The Excise Tax"

Original Language Title: Grozījumi likumā "Par akcīzes nodokli"

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The Saeima has adopted and the President promulgated the following laws: the law "on amendments to the excise tax" to make the law "on excise duty" (Latvian Saeima and the Cabinet of Ministers rapporteur, 2003, nr. 23; 2004, nr. 8, 10; 2005, 2, 10, 24; 2007, nr. 3, 24 no; 2008, no. 24; 2009, 2, 14, no. 21; Latvian journal, 2009, 200. no; 2010, 68, 136, 183, 206. no; 2011, 65, no. 204; 2013, 186, no. 232; 2014, 257. no; 2015, 97, 124, 248. no; 2016, 100. No.) the amendments are as follows: 1. Article 13: make the first part 1., 2., 3., 4. and 5. paragraph by the following: "1) cigars and cigarillos (cigars or cigarillos per 1000): 88 euro; 2) cigarettes: 69.5 € 1000 a) for cigarettes, b) 20 percent of the maximum retail selling price; 3) smoking tobacco (about 1000 grams tobacco): a) finely cut tobacco cigarette wound — 70 euro b) other smoking tobaccos: 70 euro; 4) tobacco leaves: 70 euro (about 1000 grams of tobacco); 5) heated tobacco: 70 euro (about 1000 grams-fired tobacco). "; replace the part number "1.1" with the number "100" 103,5. 2. Replace article 18, paragraph 2, the fifth subparagraph of point "a", the words "producing such" with the words "where maize is grown for production of biogas, such". 3. Article 20: replace the introductory part of the first subparagraph, the words "second and third" with the words "the second, third, fifth, sixth, seventh, eighth, ninth and tenth"; turn off 2 of the second paragraph of point "d" section; turn off the fourth part of the second sentence; turn off the fifth subparagraph of paragraph 3; to supplement the article with the sixth, seventh, eighth, ninth and tenth by the following: "(6) this article provides a tax exemption or refund of such a maximum quantity of excise duty: 1) — 250 litres of fuel per month for each vehicle registered in the Republic of Latvia to the first paragraph of this article, 1., 2., 3., 4. and entities referred to in paragraph 6, the words; 2) alcoholic beverages purchased by the first paragraph of this article 2 and 3 subjects referred to in paragraph (a)) beer, fermented drinks, wine, intermediates with absolute alcohol content to 15% vol., 300 litres (together) in any calendar year, (b)) intermediates with absolute alcohol content from 15 to 22% vol. for other drinks — 96 litres (together) in any calendar year; 3) tobacco products purchased by the first paragraph of this article 2 and 3 subjects referred to in paragraph (a)) cigarettes-7200 cigarettes in any calendar year, b) smoking or burning tobacco — 7200 grams in any calendar year, (c) cigars and cigarillos), 1800 cigars or cigarillos in the calendar year; 4) electronic cigarettes use liquid, purchased by the first paragraph of this article, 2., and 3. the entities referred to in paragraph-7200 mg of nicotine or no more than 7200 per millilitre in electronic cigarettes use liquid in a calendar year. (7) If the first part of this article 2 and 3 of the above entities under the Ministry of Foreign Affairs received the notification about the arrival of the person concerned in the Republic of Latvia arrives for the opening of the service in the Republic of Latvia for the year by 30 June, sixth subparagraph of this article 2, 3 and 4 above the maximum quantity of excisable goods is calculated by dividing it by two. (8) of the first subparagraph of paragraph 2, the administrative and technical staff and their family members If you do not have a special agreement, once at the time of accreditation for the first four months of the goods purchased from the date on which the Foreign Ministry has received notification of the arrival of the person concerned in the Republic of Latvia, the sixth part of this article 2, 3 and 4 above the maximum quantity of excisable goods is calculated by dividing it by three. (9) in this article, the tax exemption or reimbursement shall not apply for alcoholic beverages, tobacco products and electronic cigarettes use liquid: 1) what the first part of this article 5 and 7 entities referred to in paragraph acquires in the Republic of Latvia; 2) subject (physical person) who is younger than 18 years of age. (10) the rules contained in this article shall apply, in so far as the Republic of Latvia in binding international agreements provide otherwise. " 4. Supplement article 27 paragraph 1 of the third paragraph of point "d" as follows: "(d)) with the absolute drinks fermented alcoholic content of up to 6% vol. (including);". 5. transitional provisions: to make 55 as follows: "55. This law, in article 13, first paragraph, point 1 of the set tax rate (88 euros per 1000 cigars or cigarillos) cigars and cigarillos apply on 1 January 2019."; Express 56 paragraph 4 by the following: "4) from 1 January 2016 until 2016 December 31 — 42.69 eur 1000 cigars or cigarillos;"; adding to 56 with 5 and 6 subparagraph by the following: "5) from 1 January 2017 until 2017 31 December — 58 euros per 1000 cigars or cigarillos; 6) from 2018 2018 1 January to 31 December — 73 euros per 1000 cigars or cigarillos. "; Express 57 as follows: 57. "this law, in article 13, first paragraph, point 2 b in point tax rate for cigarettes 20 percent of the maximum retail prices apply on 1 July 2017, but this law, in article 13, first paragraph, point 2" a "States tax rate for cigarettes (69.5 euro per 1000 cigarettes) and article 13 of this law in part 1.1, a minimum level of taxation on cigarettes (103.5 euro for 1000 cigarettes) by 1 July 2018."; make 7. paragraph 58 subparagraphs by the following: ' 7) from 1 July 2017 to 2018 June 30 — summing up the values derived from application of the "a" and "b" referred to the tax rates, but the calculated tax must not be less than 99 Euros per 1000 cigarettes: a) 67 euros per 1000 cigarettes, b) 20 percent of maximum retail prices. "; to make 59 the following: "59. This law, in article 13, first paragraph, point 3 a States duty finely cut tobacco cigarette winding (70 euros per 1000 grams of tobacco)," b "States tax other smoking tobacco (70 euros per 1000 grams of tobacco), in paragraph 4, the specific duty of tobacco leaves (70 euros per 1000 grams of tobacco) and (5) the duty laid down in heated tobacco (70 euro for 1000 grams-fired tobacco) apply on 1 January 2019."; Express 60 's the introductory paragraph as follows: "60. Up to the date of the relevant transitional provisions of paragraph 59 of this Act apply to the article 13, first paragraph, point 3 a States duty finely cut tobacco cigarette wound," b "States tax other smoking tobaccos, laid down in paragraph 4, the tax on tobacco leaves and (5) the duty laid down in heated tobacco, finely cut tobacco cigarette wound, other smoking tobacco, tobacco leaves and heated tobacco taxed: "; Express 60. point 5. subparagraph by the following: "5) from 1 January 2017 until 2017 31 December — 62 euros per 1000 grams of tobacco products concerned;"; Supplement 60 with 6. subparagraph by the following: "6) from 2018 2018 1 January to 31 December — 66 euros per 1000 grams of tobacco products concerned. '; turn off the 73 and 74; transitional provisions be supplemented with 95 and 96 points by the following: "95. Amendment of article 18 of this law the fifth subparagraph of paragraph 2," a "above shall enter into force on 1 July 2017. To 1 July 2017 to ensure this law, article 18, paragraph 2, the fifth part of the "a" section of the application in respect of that the 2017 July 1 are repealed the right to buy this law article 18 referred to in the fifth subparagraph diesel fuel with reduced rates of excise duty on land where maize is grown for production of biogas, the rural support service to 30 June 2017 to take the necessary steps. Amendment 96 article 27 of this law, the third subparagraph in paragraph 1 as regards the addition of this paragraph with "d" shall enter into force on March 1, 2017. " The law shall enter into force on January 1, 2017. The Parliament adopted the law in 2016, 23 November. The President r. vējonis Riga 2016 December 10