Saskaņā ar grozījumiem likumā “Par akcīzes nodokli” 1. janvārī stājas spēkā vairākas izmaiņas akcīzes jomā, informēja Valsts ieņēmumu dienesta (VID) pārstāvji.
Vairākām akcīzes preču grupām mainās akcīzes nodokļa likmes – tabakas izstrādājumiem, tostarp cigaretēm, elektroniskajās smēķēšanas ierīcēs izmantojamiem šķidrumiem, to sagatavošanas sastāvdaļām (e-šķidrumi) un tabakas aizstājējproduktiem.
No nākamā gada 1.janvāra mainās arī akcīzes nodokļa likmes piemērošanas kārtība bezalkoholiskajiem dzērieniem un etilspirtam, kuru satur uztura bagātinātāji.
Lasi vēl: “Kliegt gribas! Visam ir savs pacietības mērs!” Nervi neiztur kādai trīs reizes potētajai sievietei
Pēc VID aplēsēm likmes paaugstināšanās tabakas izstrādājumiem cigarešu cenu (20 cigaretes paciņā, cena 3,6 eiro) varētu palielināt par 0,13 eiro, ieskaitot pievienotās vērtības nodokli (PVN), cigāru un cigarillu cenu (10 gabali paciņā) – par 0,13 eiro, smēķējamās tabakas cenu (40 grami paciņā) – par 0,27 eiro, bet karsējamās tabakas cenu (6,2 grami paciņā) – par 0,35 eiro.
VID norāda, ka 2022.gada 1.janvārī tabakas izstrādājumu inventarizācija jāveic visiem tabakas izstrādājumu apritē iesaistītajiem komersantiem, izņemot mazumtirgotājus, līdz 17.janvārim jāiesniedz VID Elektroniskās deklarēšanas sistēmā (EDS) akcīzes nodokļa starpības aprēķins un līdz 14.februārim jāsamaksā akcīzes nodokļa starpības summa par krājumā esošajiem tabakas izstrādājumiem.
Savukārt 1.februārī inventarizācija jāveic visiem tabakas izstrādājumu mazumtirgotājiem, līdz 15.februārim jāiesniedz EDS akcīzes nodokļa starpības aprēķins (arī gadījumā, ja krājumā nav tabakas izstrādājumu), kā arī jāsamaksā akcīzes nodokļa starpības summa par krājumā esošajiem tabakas izstrādājumiem.
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