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) amendments are as follows: 1. Article 3, paragraph 2, first subparagraph: Add to subparagraph "a" after the words "(also with goods imported goods added to the primary, secondary and tertiary packaging)" with the words "or coal, coke and lignite (brown coal); 
Add to point with the "d" section as follows: "(d)) their economic activity using coal, coke and lignite (brown coal), except coal, coke and lignite (brown coal) that are taxable, they realizing;". 
2. Add to the first paragraph of article 4 with the following paragraph 9: "9) coal, coke and lignite (brown coal) in accordance with Annex 9 of this law." 
3. in article 8: replace the first paragraph, the words "or" packaging "and" packaging waste;
Add to the second part of paragraph 6 by the following: "6) documents that confirm that the package, which has been in contact with dangerous chemicals or hazardous chemical products, after use of packed substances purified to the extent that it is no longer considered a hazardous waste, and the submission of those documents.";
to supplement the article with the fifth, sixth and seventh subparagraph by the following: "(5) disposable table dishes and accessories subject to the same rules of recycling and recovery (over the years) as packaging in accordance with the laws and regulations on the management of packaging. Packaging waste and to use once the table dishes and accessories can be managed by a single management system.
(6) If a management contract with the Environment Ministry concluded the operator, it shall inform in writing your contract partner of the signed agreement and the applicable exemption from tax payment, indicating the Environment Ministers by date and number of the decision adopted on conclusion of the agreement on the management and relief, as well as specifying that packaging and disposable container types of materials exempted and for what period of time the exemption was granted.
(7) exemption from payment of the tax package, which has been in contact with dangerous chemicals or hazardous chemical products, apply in the following cases: 1 if the packaging after the packed) substance use is purified to the extent that it is no longer considered hazardous waste and can be well documented, and the package is managed in compliance with the requirements of this article;
2 If the package after the packed) substance use, it is not possible to reset to the extent that it is no longer considered a hazardous waste, the packaging shall be managed in accordance with the requirements of the law on the management of hazardous waste and their well documented. "
4. Supplement article 9 a the fourth and fifth by the following: "(4) if the management contract with the Environment Ministry concluded the operator, it shall inform in writing your contract partner of the signed agreement and the applicable exemption from tax payment, indicating the Environment Ministers by date and number of the decision adopted on conclusion of the agreement on the management and relief, as well as specifying that the type of goods harmful to the environment applicable exemption and the exemption for a period of time allocated.
(5) a Person who enters, and their economic activity is used in electrical and electronic equipment, do not pay the tax if the supply agreement contains guarantees that your old electrical and electronic equipment will be sent back to the supplier State. "
5. Supplement article 12 with a third part as follows: "(3) the tax on natural resources obtained from underground and surface facilities construction, surface installation of the ūdensobjekt, in deepening the seabed cleansing or and are used in economic activities, to pay, whether or not in accordance with the laws and regulations on the use of the subsoils have or receive permission to use natural resources. If the natural resources are used rather than economic activity, but the personal needs of their land ownership limits, tax on natural resources do not have to pay. If, in accordance with the laws and regulations on the use of the subsoils of natural resources use, permission is not required, a tax on economic activities of natural resources used in the calculation as natural resource extraction limit. "
6. Supplement article 15 the third paragraph with the following text: "If the taxable person carries out in the machine a number of polluting activities of category C, but has received one of the polluting activities of category C mu, then confirmed the duty of 50 lats pays any equipment made in polluting activities of category C. If the taxable person has received several polluting activities of category C assurances, then for each transaction for which an attestation issued, pay 50 lats. "
7. Express article 19 the first sentence by the following: "tax on surface and ground waters (except mineral waters) got paid, if water extraction more than 10 cubic metres a day."
8. the title of chapter IV SHALL be supplemented by the words "on packaging" with the words "for coal, coke and lignite (brown coal)".
9. Article 23: make the second paragraph as follows: "(2) a tax on environmentally damaging goods sales in Latvia or for environmentally harmful goods in their economic activity, in LCY calculated for each of the goods or in physical units of weight."
turn off third and fourth;
to make a fifth by the following: "(5) the weight of goods harmful to the environment or based on the number of accounting documents. Taxable person delivers goods harmful to the environment, to justify the tax. "
10. To supplement the law with article 23.1 as follows: "article 23.1. Calculation of the tax on coal, coke and lignite (brown coal) (1) a tax on coal, coke and lignite (brown coal) is calculated according to this law, 9. the rates listed in the annex for each coal, coke and lignite (brown coal) unit of weight depending on their calorific value.
(2) coal, coke and lignite (brown coal) weight and calorific values based on records. To justify the tax calculation, tax payers will provide coal, coke and lignite (brown coal) accounted for the calorific value.
(3) If accounting records of coal, coke and lignite (brown coal) calorific value is specified in the specified interval, use the interval to calculate the tax for the upper limit.
(4) coal, coke and lignite (brown coal), which is used to produce electricity as well as heat and electricity cogeneration process apply a 0% interest rate. "
11. Article 27: adding to paragraph 3 the first subparagraph after the word "fill" with the words "and submission";
make the second paragraph as follows: "(2) the taxable person until the quarter following next month's 20. date submitted to the respective State revenue service territorial institution statement of estimated natural resource tax (hereinafter report) for the previous quarter, except for in the fourth paragraph of this article, those cases in which the report for the previous year shall be submitted to the next January 20.";
adding to the seventh paragraph of the text by the following: "taxable persons who are exempt from the payment of tax under this Act or in article 9 to 8, reporting to the State revenue service territorial authority does not provide for the period in which it was applied to the exemption from payment of the tax. For this period the taxpayer or the operator shall submit to the Ministry of the environment under its jurisdiction or authority of the regulations on the procedures applicable exemptions from payment of tax on packaging, disposable tableware and table accessories and goods harmful to the environment, a specific statement of the calculated tax. ';
Supplement to the twelfth article as follows: "(1) a Person whose business activities are seasonal and pay tax on mining and natural resources use and environment pollution, the report issued by the State revenue service territorial authority for a given tax period, the tax is to be paid."
12. in article 28: adding to the fourth paragraph, after the word "packages" with the words "coal, coke and lignite (brown coal);
replace the sixth paragraph, the words "which moved on this law violations" with the words "for tax payments".
13. Add to article 30, first subparagraph, after the words "environmentally harmful goods" with the words "coal, coke and lignite (brown coal)".
14. Article 31: Add to the first paragraph of paragraph 2, after the word "packages" with the words "coal, coke and lignite (brown coal);
make the third paragraph as follows:

"(3) If a taxable person is exempt from tax pursuant to this law, 7, 8 or 9, but the taxable person or operator the management system shall not apply or not apply in full and does not comply with the contract with the Ministry of environment, the commitment of the Ministry of the environment within 10 days after it found that contractual obligations are not met, shall take a decision on the obligation to pay the tax, and shall inform in writing the operator When the taxable person and the State revenue service, the calculated tax amount. Ministry of the environment decision shall indicate the full amount of the tax not paid triple per volume is not reclaimed in a particular reporting period, and pay period, after which the State revenue service has the right to recover the amount of a non-contentious procedure. The taxable tax payment according to the decision made within 30 days of the decision. To continue to receive the exemption from tax under this law, 7, 8 or 9, to a taxable person or the operator requires a decision of the Ministry of the environment that are applied in accordance with the management system. "
15. transitional provisions: to make paragraph 10 by the following: ' 10. Packaging, which up to 31 December 2006 is not recycled or recovered in accordance with the law and other Packaging packaging management laws and regulations governing packaging laid down in the recycling or recovery requirements, in addition to the calculated and paid to the tax calculation and pay a penalty of triple the tax rate. Fine for unprocessed or recycled packaging amount taxable is calculated and paid by the packaging Act annual report the national environmental service for regional environmental management or environmental monitoring national Office. If the regional environmental Board, examining the annual report finds that the processing or packaging waste recovery standards have not been met, the inspector shall draw up the environmental State Inspection Act and presents it to the tax payer. If the taxable person has not paid the fine, the decision on the budget, in addition to the amount of the tax payable to the regional environmental governance submitted to the respective State revenue service territorial institution, indicating the additional amounts paid. Taxable tax additional payment according to the decision made within 20 days after reading the decision. If a taxable person fails to pay the fine within the time limit specified, the State revenue service has the right to recover the amount of a non-contentious procedure. ";
transitional provisions be supplemented by the following paragraph 14: "14. Cabinet of Ministers until 1 July 2007 to issue new of this law article 4 of part 1 and paragraph 2, article 4, fourth paragraph, second subparagraph, article 12, article 14, article 15, first paragraph, the second paragraph of article 16, article 17, article 20, article 23 of the sixth part 1 and 2, the third subparagraph of article 24 1. , 2., 3., 4. and 5. paragraph 27 of the first paragraph of article 1, 2, and 3. the rules laid down in paragraph 1. Until the date of entry into force of the provisions, but not longer than until 1 July 2007 shall be valid for the Cabinet of Ministers of 20 June 2006, the Regulation No 504 "natural resources tax calculation and payment arrangements", in so far as they do not conflict with this Act. "
16. To supplement the law with the informative reference to European Union directives as follows: "Informative reference to European Union directives, the law includes provisions resulting from: 1) of the European Parliament and of the Council of 13 October 2003 of Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the community and amending Council Directive 96/61/EC;
2) Council of 27 October 2003 of Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity;
3) Council of 29 April 2004, Directive 2004/74/EC amending Directive 2003/96/EC for some Member States the possibility to apply a level of taxation, temporary exemptions or reductions in respect of energy products and electricity. "
17. Make the annex as follows: natural resource Tax Act Annex 4 tax rates on air pollution and the stationary technological equipment for the amount of greenhouse gases emitted, which is not included in the ETS 1. Calculating tax payments, the exchange rate used for the conversion of the Bank of Latvia exchange rate on the last day of the tax period.
2. in relation to the amount of greenhouse gases emitted during the period from 1 January 2005 to 2007 at December 31, the rate — 40 EUR equivalent in local currency.
No PO box
 Classification of emissions Measured-vie rates during childhood from 1 January 2006 to 31 December 2006 ($) rate for the period from 1 January 2007 to 31 December 2007 ($) rate in the period from January 1, 2008 until June 30, 2008 ($) rate during the period from July 1, 2008 ($) 1.
 Carbon dioxide (CO2) emissions from stationary technological equipment (with the exception of article 10 of this law the exemptions provided for in) t 0.10 0.10 0.10 0.30 2.
 Particulate matter (not containing heavy metals in dust) t 0.30 4.00 4.00 4.00 3.
 Carbon monoxide (CO) t 5.50 5.50 5.50 5.50 4.
 Ammonia (NH3) and other inorganic compounds t 13.00 13.00 13.00 13.00 5.
 Sulphur dioxide (SO2), nitrogen oxides (NOx: oxides of nitrogen amount converted to NO2), volatile organic compounds and other hydrocarbons (CnHm) t 6 30.00 30.00 30.00 60.00.
 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 t 7 800.00 800.00 800.00 800.00.
 Fixed the technological equipment of the greenhouse gases emitted by volume, which is not included in the released quantities of emission allowances in the law "on pollution" in the order of EUR equivalent of 40 LCY t 40 EUR equivalent in EUR equivalent of 100 LCY 100 EUR ekviv-tape in 18. Annex 6 to express the following: natural resources tax law annex 6 the tax rates for environmentally harmful goods until 31 December 2006 no PO box
Type of Measure-vie-the rate of childhood during the period from 1 January 2006 to 30 June 2006 ($) rate during the period 1 July 2006 to 31 December 2006-br ($) 1.
Grease 2.0.03 0.05 kg
Power batteries and chemical current source (lead): 2.1.
up to 50 Ah PCs.
1.50 1.50 2.2.
from 51 to 100 Ah PCs.
3.00 3.00 2.3.
from 101 to 150 Ah PCs.
4.50 4.50 2.4.
of the 151 and more Ah PCs.
6.00 6.00 2.5.
the other 15% of the value in LCY of the 20% 3.
Ozone-depleting substances (HCFCs, halons and other) (ODP: ozone depletion potential) kg 1.00 1.00 onp 4.
All types of tires kg 0.06 0.10 5.
Oil filter for PCs.
0.10 0.10 6.
Electrical and electronic equipment under the waste management Act, the first paragraph of article 20.1:6.1.
large household appliances (except in large refrigeration, freezers, refrigerators) kg 0 0.65 6.2.
large cooling appliances, freezers, refrigerators in 1.05 kg 0 6.3.
small household appliances kg 0 1.35 6.4.
information technology and electronic communication equipment (except monitors, cell phones) kg 0 1.35 6.5.
monitor in 1.05 kg 0 6.6.
mobile phones kg 0 0.90 6.7.
large consumption equipment (except television) kg 0 0.65 6.8.
television in 1.05 kg 0 4.3.
electrical and electronic tools (except large stationary production mechanisms, which are not portable or permanently attached) kg 0 1.35 6.10.
Mercury-containing bulbs PCs.
0.10 0.40 6.11.
lighting fixtures (except mercury-containing bulbs) kg 1.00 0 6.12.
monitoring and control instruments kg 0 0.90 6.13.
toys, sports and leisure accessories kg 0 1.35 6.14.
medical devices (with the exception of implanted and infected medical devices) kg 0 0.90 6.15.
vending machines kg 0 1.35 tax rates for environmentally harmful goods from 1 January 2007 no PO box
Type the unit rate 1.
Grease kg 0.05 2.
Electric accumulators and galvanic power sources are: 2.1.
electric batteries, lead kg 0.20 2.2.
electric batteries, Ni-Cd and Fe-Ni kg 1.20 2.3.
primary cells and primary batteries 3.25 kg 2.4.
other electric accumulators kg 5.10 3.
Ozone-depleting substances (HCFCs, halons and other) (ODP: ozone depletion potential) kg 1.00 onp 4.
All types of tires kg 0.10 5.
Oil filter for PCs.
0.10 6.
Electrical and electronic equipment under the waste management Act, the first paragraph of article 20.1:6.1.
large household appliances (except in large refrigeration, freezers, refrigerators) kg 0.65 6.2.
large cooling appliances, freezers, refrigerators, 1.05 kg 6.3.
small household appliances kg 1.35 6.4.
information technology and electronic communication equipment (except monitors, cell phones) 1.35 kg 6.5.
monitor in 1.05 kg 6.6.
mobile phones kg 0.90 6.7.
large consumption equipment (except television) 0.65 kg 6.8.

television in 1.05 kg-6.9.
electrical and electronic tools (except large stationary production mechanisms, which are not portable or permanently attached) kg 1.35 6.10.
gas discharge bulbs PCs.
0.40 6.11.
lighting fixtures (except for gas discharge lamps) kg 1.00 6.12.
monitoring and control instruments kg 0.90 6.13.
toys, sports and leisure accessories kg 1.35 6.14.
medical devices (with the exception of implanted and infected medical devices) kg 0.90 6.15.
vending machines kg 19.1.35 Supplement law with Annex 9 of the following: natural resources tax law Annex 9 tax rates for coal, coke and lignite (brown coal) no PO box
Coal, coke and lignite (brown coal) the classification-vie childhood rate during the period from 1 January 2007 until 31 December ($) rate in the period from January 1, 2010 (Ls) 1.
Coal, coke and lignite (brown coal) with accompanying documents specified calorific values (GJ/t) GJ/t 0.11 0.21 2.
Coal, coke and lignite (brown coal) if not specified in the documentation accompanying the calorific t 3 6 Act shall enter into force on 1 January 2007.
The Parliament adopted the law of 19 December 2006.
State v. President Vaira Vīķe-Freiberga in Riga, December 29, 2006, in the Editorial Note: the law shall enter into force by 1 January 2007.