Amendments To The Environmental Taxes Act

Original Language Title: Grozījumi Dabas resursu nodokļa likumā

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/194057

The Saeima has adopted and the President promulgated the following laws: the law of natural resources tax to make the environmental taxes Act (Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 2006, no. 2; 2007, nr. 3, 24.3; 2008, 13 no, no 1, 2009) the following amendments: 1. Express article 1 paragraph 4 by the following: "4) mining of natural resources — natural resources from their natural environment also, the park's snail (Helix Pomatia l.) collection; ".
2. in article 3: make the first part of paragraph 3 as follows: "3), in the territory of the Republic of Latvia in catering and retail distributes once to use the table, dishes, and utensils made of plastics (polymers), paper, cardboard, composite materials (laminate) with polymer or metal components, metal foil, wood or other natural fibres (hereinafter referred to as single-use tables bowls and accessories);";
to supplement the article with the fourth paragraph as follows: "(4) If a person who manufactures and distributes goods to the territory of the Republic of Latvia or are imported goods in packages from other countries, the use of reusable packaging, rented from another person, the taxable person is a person who hires this packaging packaging goods."
3. Supplement article 4 with the sixth part as follows: "(6) calculated in accordance with this law, 4. table 2 of the annex to the tax payment for stationary equipment technological emitted greenhouse gases that do not contain the number of allowances surrendered in the law" on pollution "in the order, the exchange rate used for the conversion of the Bank of Latvia exchange rate on the last day of the tax period."
4. in article 7: replace the first paragraph, the words "or participating in such schemes in action" with the words in brackets "(hereinafter referred to as the management of end-of life vehicles)";
Add to the second part of paragraph 3 with the following: "3) end-of life vehicles management of the essential provisions of the Treaty. ';
make the third paragraph as follows: "(3) subordinated to the Ministry of the environment the authority to control the end-of life vehicles management systems of the operational programme, as well as to the quarter following next month's 20. date, after the Ministry of the environment decision on exemption shall inform in writing the State revenue service and road safety Directorate and provides them the necessary messages.";
Supplement to the eighth article as follows: "(8) termination of management laid down in this article, the taxable person was exempt from the tax, within a period of three months after the date of expiry of the contract submitted subordinated to Ministry of the environment authority, which had concluded a contract for the management, review of end-of life vehicle collection and processing for the period from the beginning of the calendar year, until the wage tax exemption was interrupted."
5. in article 8: replace the first subparagraph of paragraph 1, the words "agreement on the application of the system of" with the words "the Treaty on the non-reusable packaging or container and the desk accessory application management (hereinafter the packaging or container of the table used once and accessories management contract)";
Replace paragraph 2 of the first subparagraph, the words ' the Treaty on the non-reusable packaging or container and the desk accessory for the application of the system of management of "with the words" packages or single-use tableware and accessories table management contract ";
Add to the second part of paragraph 7 as follows: "7) packages or single-use tableware and accessories table management of the essential provisions of the Treaty. ';
make the third paragraph as follows: "(3) the Ministry of the Environment Authority subordinated to the control of the packaging or container of the table used once and accessory system for the management of the programme, as well as to the quarter following next month's 20. date, after the Ministry of the environment decision on exemption shall inform in writing the State revenue service and provide the necessary messages.";
to supplement the article with the twelfth and thirteenth part as follows: "(1) a taxable person who is exempt from tax under the first paragraph of this article, from its own resources shall be borne by the packaging and disposable utensils and accessories of table management costs, including the separate collection of waste, sorting and recycling or recovery of costs.
(13) the termination of this agreement, the management laid down in article, within three months after the date of expiry of the contract: 1) a taxable person who created and enforced a non-reusable packaging or container and the table management system and the accessory was released from payment of the tax shall be submitted to the Ministry of Environment Authority subordinated, was concluded with the Treaty of management, report on the management of packaging waste or non-reusable containers and accessories for the table and calculate the tax for the period from the beginning of the calendar year up to the time the When the wage tax exemption was interrupted;
2 the operator whose contract partner) do not pay tax on packaging or disposable containers and table accessories, submit to the Ministry of the Environment Authority subordinated, was concluded with the Treaty of the management, audit report on the management of packaging waste or non-reusable containers and accessories for the table and calculate the tax for the period from the beginning of the calendar year, until the wage tax exemption was interrupted. "
6. in article 9: replace the first subparagraph of paragraph 1, the words "agreement on the application of the system of" with the words "agreement on goods harmful to the environment in the waste management system (hereinafter referred to as the environmentally harmful goods waste management contract)";
Replace paragraph 2 of the first paragraph, the words "Treaty on end-of life environmentally harmful goods management system application" with the words "environmentally harmful goods waste management contract";
Add to the second part of paragraph 7 as follows: "7) of goods harmful to the environment in the waste of the essential provisions of the Treaty. ';
make the third paragraph as follows: "(3) the Ministry of the Environment Authority subordinated to the control of goods harmful to the environment in the waste management system of the operational programme, as well as to the quarter following next month's 20. date, after the Ministry of the environment decision on exemption shall inform in writing the State revenue service and provide the necessary messages.";
to supplement the article with the tenth and the eleventh subparagraph by the following: "(10) a taxable person who has paid tax under the first paragraph of this article shall be borne by the goods harmful to the environment the costs of waste management, including the separate collection of waste, sorting and recycling or recovery of costs.
(11) the termination of this agreement, the management laid down in article, within three months after the date of expiry of the contract: 1) a taxable person who created and applied the environmentally damaging goods on the waste management system and did not pay tax, submit to the Ministry of the Environment Authority subordinated, was concluded with the Treaty of the management, review of environmentally harmful waste goods and estimated tax for the period from the beginning of the calendar year, until the wage tax exemption was interrupted;
2 the operator whose contract partner) do not pay tax on goods harmful to the environment shall be submitted to the Ministry of Environment Authority subordinated, was concluded with the Treaty of the management, audit report on environmentally harmful waste goods and estimated tax for the period from the beginning of the calendar year, until the wage tax exemption was interrupted. "
7. Express article 15, first subparagraph as follows: "(1) the nature and extent of polluting activities of category C duty shall be calculated and paid according to the taxpayer's declared type and amount of contamination. A taxable person provides its own kind of pollution and volume tracking. "
8. Article 19: turn off the first sentence, the words in brackets "(excluding mineral waters)";
to supplement the article with the sentence by the following: "tax on the next feasible groundwater, fresh waters, mineral waters and spring waters got to pay for the tax period, the actual amount obtained."
9. in article 22: to complement the article name with the words "or a specific period of time in the context of the common action";
to supplement the article with the third part as follows: "(3) a tax on pollution, issued in the environment in a specific time period, in the context of the common action, including with new equipment or part of a transaction or would testing before commissioning or after reconstruction in accordance with the equipment specified in the technical documentation, as well as the operation of all or part of the equipment of the testing in accordance with the technical documentation specified in the operation is calculated for the entire amount of pollution as a limit on pollution emitted If the operator supports environmental protection authorities the conditions raised by the time the operation takes place in atypical circumstances. "

10. Replace article 27 of the second, seventh and twelfth paragraph, the words "the relevant State revenue service territorial institution" with the words "State revenue".
11. Replace article 28, first paragraph, the words "the State revenue service authorities" with the words "the State revenue service".
12. Supplement article 31 of part three of the third sentence, after the words "taxable person" with the words "or" operator ".
13. transitional provisions: replace paragraph 10, the words "the relevant State revenue service territorial institution" with the words "national revenue";
Replace paragraph 20 in the numbers and the words "July 1, 2009" with the figures and the words "January 1, 2010.
14. Make informative references to the directives of the European Union in paragraph 2 by the following: "2. the rules agreed with the European Commission and the Member States of the European Union the European Parliament and of the Council of 22 June 1998 Directive 98/34/EC laying down a procedure for the provision of information in the field of technical standards and regulations and of the European Parliament and of the Council of 20 July 1998 Directive 98/48/EC, amending Directive 98/34/EC laying down a procedure for the provision of information in the field of technical standards and regulations. "
15. Annex 1: make the first table name as follows: "1. The tax rates on natural resource extraction by 2009 December 31";
Supplement to the second table in annex by the following: 2. The tax rates on natural resource extraction from January 1, 2010, no PO box
Resource type Unit tax rate during the period from 1 January 2010 to 31 December 2010 (Ls) the tax rate during the period from 1 January 2011 to 31 December 2011 (Ls) the tax rate during the period from January 1, 2012 (Ls) 1.
Soil 0.25 0.30 0.30 2 m3.
Loamy and sandy loam, silt 0.04 0.07 0.10 m3 3.
Quartz sand 0.20 0.20 0.25 m3 4.
Sand 0.08 0.12 0.15 m3 5.
Sand-gravel (fractions > 2 mm content > 0.15 0.20 0.25 m3 6.15%)
Clay, loamy-other building materials production rocks 0.10 0.12 0.15 m3 7.
Deco (finishing) dolomite 0.25 0.25 0.25 m3 8.
Dolomite 0.09 0.12 0.15 m3 9.
Limestone 0.13 0.16 0.20 10 m3.
Freshwater kaļķiež (loose and gabalain) 0.10 0.10 0.10 11 m3.
Tiles m3 1.00 1.00 1.00 12.
Gypsum 0.25 0.30 0.35 m3 13.
Boulders 0.20 0.30 0.40 14 m3.
Color Earth m3 0.10 0.10 0.10 15.
Turf (humidity 40%) 0.20 0.25 0.30 tonne 16.
Sapropel organogēn (algae and algal-zoogēn) and organogēn lime pelnainīb 30% with a humidity < (60%) ton 0.50 0.50 0.50 17.
The rest of the sapropel (humidity 60%) ton 18 0.10 0.10 0.10.
All types of curative sludge ton 0.50 0.50 0.50 16. Annex 3: make the second table by the following: 2. The tax rates for the disposal of the July 1, 2009 no PO box
Type of waste Measured vie childhood tax rate during the period from July 1, 2009 to December 31 2009-br (Ls) the tax rate during the period from 1 January 2010 to 31 December 2010-br (Ls) the tax rate during the period from 1 January 2011 to 31 December 2011-br (Ls) the tax rate during the period from January 1, 2012 (Ls) 1.
Municipal waste tons of 1.25 3.00 5.00 7.00 2.
Construction and demolition waste structures (including polluted sites excavated soil in the raw) ton 1.25 5.00 10.00 15.00 3.
Asbestos fibers and dust the way tonne 10.00 25.00 25.00 25.00 4.
Hazardous waste tonnes of 25.00 25.00 25.00 25.00 17. Annex 4: put the name of the table as follows: "1. the rates of duty on air pollution and the stationary technological equipment for the amount of greenhouse gases emitted, which do not include the number of allowances until 30 June 2009";
Add to table 7, column names after the number and the word "July 1" with the words and figures "up to 30 June 2009";
Supplement to the second table in annex by the following: "2. the rates of duty on air pollution and the stationary technological equipment for the amount of greenhouse gases emitted, which do not include the number of allowances surrendered in July 1, 2009 no p. k.
Classification of emissions Measured the rate of childhood time-lag period from July 1, 2009 31.de 2009-cem-br ($) rate-from jan 1, 2010-Cook until the 2010 30. you-nij ($) rate time-period from 1 July 2010 to 31.de-2010. cem-br ($) rate-from jan 1, 2011-Cook until the 30th, 2011 you-nij ($) rate time-the period from July 1, 2011 to 2011 31.de-cem-br ($) rate-the period from Jan. 1, 2012-boil until 2012 30. you-nij ( Ls) rate-the period from 2012 July 1, 2012 31.de-cem-br ($) rate-in the period from January 1, 2013 (Ls) 1.
Carbon dioxide (CO2) emissions from the law "on pollution" annex 2 of part 1 of the pollutants referred to in paragraph 1 (equipment) if the capacity does not exceed the law "on pollution" referred to in annex 2 of the 2 0.30 0.40 0.50 0.65 0.90 1.15 1.50 2.00 tons.
Carbon dioxide (CO2) emissions from the law "on pollution" 2.2 through 4 of the annex referred to in polluting activities (equipment) if the production capacity or output does not exceed the amount of the law "on pollution" annex 2 mentioned ton 0.30 0.30 0.30 0.30 0.30 0.30 0.30 2.00 3.
Particles PM10 tonnes 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 of 4.
Carbon monoxide (CO) is 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5 tons.
Ammonia (NH3), hydrogen sulphide (H2S) and other inorganic compounds of 13.00 13.00 13.00 13.00 13.00 13.00 13.00 13.00 6 tons.
Sulphur dioxide (SO2), nitrogen oxides (NOx: oxides of nitrogen amount converted to NO2) ton 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 7.
Volatile organic compounds and other hydrocarbons (CnHm) ton 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 8.
Heavy metals (Cd, Hg, Ni, Pb, Sn, Zn, Cr, As, Se, Cu) and their compounds to the corresponding metal recalculated, and vanadium pentoxide, recalculated to vanadium-800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 tonnes 9.
Fixed the technological equipment of the greenhouse gases emitted by the amount that is not included in the number of allowances surrendered in the law "on pollution" in the order tons of carbon dioxide-valent EUR 100 MEQ EQ.-va-Ribbon in the EUR 100 MEQ-va-Ribbon in the EUR 100 equivalent in EUR 100 MEQ-va-Ribbon in the EUR 100 MEQ-va-Ribbon in the EUR 100 MEQ-va-Ribbon in the EUR 100 MEQ-va-Ribbon in the equivalent of 100 EURO in lats Law shall enter into force on July 1, 2009.
The Parliament adopted the law of 12 June 2009.
President Valdis Zatlers in Riga V. 30 June 2009 Editorial Note: the law shall enter into force by 1 July 2009.