Par Latvijas Republikas ekonomisko politiku 2002.gadā

12. pants

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We will continue to identify

measures to raise revenue collections, reduce the scope for tax

evasion, and improve tax compliance, particularly with regard to

the difficult area of excise taxes. To this end, Parliament will

adopt by end-December 2001 amendments to the Law on Taxes and

Fees, the Law on Customs Tariffs, and the Law on the Excise Tax

that would: (i) reduce the value of goods that can be imported

duty-free using the exemption for personal use; (ii) limit the

possibility for natural persons to import oil products for

personal use to the standard capacity of the fuel tank of their

vehicle; and (iii) broaden the coverage of the fuel-related

excises. In addition, in 2002 we intend to revise the definitions

of various types of alcohol under the Law on the Excise Tax on

Alcoholic Beverages to harmonize them with EU definitions.