The Saeima has adopted and the President promulgated the following laws: the environmental taxes Act Chapter I. General provisions article 1. The terms used in the law, the law is applied in the following terms: 1) operator — natural resources tax payer or the company that, based on the contract, concluded with the natural resources tax, organise and coordinate appropriate waste collection and recycling or recovery or for recycling and recovery of exports to other countries, subject to the laws and regulations of environmental protection in certain amount of recycling or recovery;
2) management systems: the package, which is organised and carried out, manage the waste collection and recycling or recovery or recycling or recovery of exports to other countries, subject to the laws and regulations of environmental protection in certain amount of recycling or recovery;
3) natural resources — natural, also part of the soil, soil, Earth, air, water, biodiversity;
4) extraction of natural resources — natural resources from their natural environment and involvement (treated or untreated) economic activity, including the park's snail (Helix Pomatia l.) collection;
5) use of natural resources: the use of natural resources, including the properties of subsoils valid use, pump the natural gas geological structures or greenhouse gases and emission of pollutants into the environment;
6) limit, authorisation or licence the maximum allowable extraction of natural resources, the use or pollution issued (including waste disposal) or Ckategorij activities polluting the environment declaration issued pollution;
7) economic activity-sales of natural resources, the production of goods, performance of work, provision of services and other activities carried out for consideration;
8) environmentally harmful goods — goods whose production or distribution limitations or that waste management is subject to special requirements, if they are in their life cycle are adversely affecting, or likely to affect, the environment, human life or health.
2. article. Natural resources tax goal natural resources tax (duty) aims to promote economically efficient natural resources use, limit the pollution of the environment, to reduce polluting the environment in the production and marketing of production, to promote the use of new, environment-friendly technologies, to support the sustainable development of the economy, as well as financially to ensure environmental protection measures.
3. article. The taxable person (1) a taxable person is a person who: 1) is received, or in accordance with the protection of the environment or the use of the subsoils legislation was bound to get environmental the statutory authorisation, licence or proof of polluting activities Ckategorij and the territory of the Republic of Latvia, the continental shelf or the exclusive economic zone: a) acquires taxable natural resources, b) disposes of taxable natural resources obtained in the economic activity, which does not apply to mineral extraction in the depths of the Earth, (c)) use a valid subsoils, pump the geological structures of natural gas or the greenhouse gases emitted in the environment, d) the taxable pollutants or waste disposal, e) emitted greenhouse gases in the environment of the stationary technological equipment, in which one or more of the law "on pollution" pollutant listed in annex 2 (the polluting activities that production capacity or production output up to the law "on pollution" referred to in annex 2 indicators);
2) first in the territory of the Republic of Latvia: a) distributes environmentally harmful goods or goods in packaging (also with goods imported goods added to the primary, secondary and tertiary packaging), b) their economic activity uses environmentally harmful goods, other than goods that are taxable, its packaging or in exercising the purchased product (with imports of commodity goods added to the primary, secondary and tertiary packaging), with the exception of goods packaging that's taxable, they realizing, c) providing the service, add the product packaging, and this package after the provision of the service comes to the recipient of the service;
3) to 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 and metal foils (single-use tables bowls and accessories);
4) used in radioactive substances that occur in the use of radioactive wastes that need to be stored or disposed of in the territory of the Republic of Latvia;
5) first recorded permanently in Latvia the vehicles covered by the end-of life vehicles management law article 3, first paragraph.
(2) a Person who carries out the environmentally harmful goods or goods in the package delivery business in the customs warehouse or free zone, pay tax, if it is environmentally harmful goods or goods released for free circulation in the packaging and marketed in the territory of the Republic of Latvia.
(3) if the person who produced the goods to another person, by its packaging, the taxable person is a person who first marketed the product packaging in the territory of the Republic of Latvia.
4. article. Taxable items and tax rates (1) are taxed: 1) natural resources according to this law, annex 1 and 2, as well as the park's snail (Helix Pomatia l.) collection for further economic use;
2) properties of subsoils valid use, pump the natural gas geological structures or greenhouse gases;
3) disposal of waste and pollutants in the environment according to this law, 3., 4. and 5. Annex;
4) fixed equipment technological emitted greenhouse gases that do not contain the number of allowances surrendered pursuant to annex 4 of this law;
5) environmentally harmful goods according to annex 6 of this law;
6) packaging of goods and products (hereinafter also – packaging) and once to use the table dishes and accessories in accordance with Annex 7 of this law. Are taxed by their packaging service provider adds products and after service comes to the recipient of the service;
7) radioactive substances according to annex 8 of this Act;
8) vehicles covered by the end-of life vehicles management law article 3, first paragraph.
(2) duty rate on the properties of subsoils valid use, pump the natural gas geological structures or greenhouse gases; for category C activities polluting sectors, for which the law does not determine the condition and is also not possible to calculate the amount of pollutants; on the park's snail (Helix Pomatia l.) collection for further economic use; on the packaging, where the type of material and its weight cannot be justified by accounting documents; the vehicles are laid down in this law, the 14, 15, 20, 24 and 26. In other cases, the tax rates, also the period of validity of this law are set out in the annexes.
(3) the Cabinet of Ministers, in accordance with this law, the tax rates listed in the annexes to the distribution determined by: 1) natural resources, pollutants, waste and radioactive substances classification and compliance rates;
2) environmentally harmful goods classification, technical characteristics and compliance rates.
(4) the cabinet shall determine the goods and the packaging of the product, which is not taxed.
Chapter II. Exemptions from payment of the tax for article 5. Exemption from payment of tax on natural resources tax does not pay for: 1) background pollution, if the taxable person the pollution level has proven with the data of the monitoring carried out pursuant to law;
2) use water (flow) waterworks and facilities, including fisheries, hydroelectric reservoirs, farms and fish pond;
3) thermal and technical uses of water that are pumped back into the water after use mining horizon, without altering the chemical composition of the waters (with the exception of desalination);
4) stranded on sand in the local government designated areas;
5) pollution entering soil or subsoil filtering layer (absorbent), if the treatment plant project it was intended as a pollution treatment method;
6) emergency leak due to illegal in the radioactive contamination of the amount that the person in charge collected or itralizējus in accordance with the national environmental service deadlines and requirements;
7) groundwater level lowering atsūknēt in the process, if the bilge waters associated with the extraction of mineral resources;
8) used for production purposes waters if they are reused after treatment.
6. article. Exemption from payment of tax on the use of radioactive substances (1) a tax on the use of radioactive substances does not pay public authorities according to their functions: 1) provides radiation safety and nuclear safety supervision and control;
2) Metrology;
3) radiological emergency preparedness;

4 radiometric control on national) boundaries;
5) criminal justice activities.
(2) a tax on the use of radioactive substances does not pay medical institutions that need this substance, cardiac and oncological diseases and kardioķirurģisk Diagnostics, maternal and child health care, kidney transplantation and HIV infected patient care delivery in the country programmes, as well as when radioactive substances are used in the treatment of other diseases and diagnosis.
(3) a tax on the use of radioactive substances does not pay for the disposal of radioactive waste and management company.
(4) a Person who uses radioactive substances, do not pay the tax, if the purchase agreement contains guarantees of used ionising radiation sources to send back to their country.
(5) a Person who uses radioactive substances, do not pay the tax, if these radioactive substances used in the demonstration exhibition, fair or similar event, and they brought in Latvia for a period not exceeding 30dien.
7. article. Exemption from the tax for vehicles first time permanently registered in the Republic of Latvia (1), the tax on vehicles, the vehicle is not paid the Builder or his authorised representative in accordance with the law on the management of end-of life vehicles are created and applied to the establishment of end-of life vehicles and joke with the Environment Ministry of the agreement on the application of this system or participating in such schemes in action.
(2) the cabinet shall determine: 1) the order in which the vehicle Builder or his authorized representative shall submit to the Ministry of the environment documents showing end-of life vehicles management systems development and application or participation in such systems;
2) order in which vehicle the Builder or his authorized representative provides an overview of end-of life vehicle collection and recycling (if it does not pay tax on vehicles) and report form and the information to be included.
(3) the Ministry of the environment or the legislation established authority subordinated to the control of the establishment to the end-of life vehicles joke system programs, as well as 10 days after a decision on exemption shall inform in writing the State revenue service territorial authority or management of large taxpayers (hereinafter the State revenue service territorial institution) where the taxable person registered, and road safety Directorate and provide them with the necessary information.
8. article. Exemption from tax on packaging and disposable table dishes and accessories (1) tax on packaging or disposable containers and table accessories a taxable person does not pay when it ensures the protection of the environment in the statutory or non-reusable packaging containers and accessories the table margins of regeneration, as well as perform one of the following conditions: 1) is created and applied to packaging or single-use tableware and accessories table management system and with the Environment Ministry of the agreement on the application of this system;
2) has concluded with the package or single-use containers and accessories the table operator contract of participation or non-reusable packaging container and table accessories management system (if the operator is registered with the national Office for environment monitoring and environment ministries have concluded with the Treaty on the non-reusable packaging or container and the desk accessory application management).
(2) the cabinet shall determine: 1) the order in which packages or single-use containers and accessories for the table, the operator shall submit to the Ministry of the environment or its subordinated authority documents proving non-reusable packaging or container and the desk accessory for the application of the system of management of contract partners and operators to participate in such a system;
2) order in which a taxable person shall submit to the Ministry of the environment or its subordinated authority documents proving the taxpayer created or non-reusable packaging container and table management system of accessories;
3) or single-use packaging container and table accessories for the establishment and management of the system, as well as the requirements for the application of the packaging or container of the table used once and accessories, contract partners, the operator will not pay tax on packaging or disposable containers and table accessories;
4) order in which packages or single-use tableware and table accessories, which the operator contract partners do not pay tax on packaging or disposable containers and table accessories, submit audited reports on packaging waste management or single-use the table and accessory to the joke, the calculated establishment tax report form and information;
5) order in which a taxable person who has established and applies a non-reusable packaging or container and the Desk accessories management systems, and pay no tax, shall submit an overview of packaging waste management or single-use tableware and accessories table management, estimated tax, review forms and information.
(3) the Ministry of the environment or the legislation established 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 the trading after the release of the decision, in writing, inform the State revenue service territorial institution, which registered taxable person and shall provide it with the necessary information.
(4) a taxable person who distributes both once used the table dishes and utensils, and first marketed product packaging or use their economic activity of goods purchased packages to get tax exemption, provides both packaging waste management, both single-use tableware and accessories table management system and application.
9. article. Exemption from payment of tax on goods harmful to the environment (1) tax on environmentally harmful goods taxable person does not pay when it ensures the protection of the environment in the statutory environment harmful waste recovery standards in goods, as well as perform one of the following conditions: 1) have created and apply environmentally harmful goods waste management systems and environment ministries have concluded with agreement on the application of this system;
2) is a waste of goods harmful to the environment, the operator agreement for participation of end goods harmful to the environment management system (if the operator has concluded a contract with the Ministry of environment of the product end-of life environment management system application).
(2) the cabinet shall determine: 1) in the order in which the waste of goods harmful to the environment, the operator shall submit to the Ministry of the environment or its subordinated authority documents certifying goods harmful to the environment in the waste management system and the operator's contract partners, participation in such systems;
2) order in which a taxable person shall submit to the Ministry of the environment or its subordinated authority documents proving the taxpayer created environmentally damaging goods on the waste management system;
3) requirements of goods harmful to the environment in the waste management system development and application, as well as the requirements of goods harmful to the environment of the waste disposal service that contract partners do not pay tax on goods harmful to the environment;
4) order in which environmentally harmful goods waste authorities, of which the contract partners do not pay tax on goods harmful to the environment shall submit the audited statement of goods harmful to the environment management of waste, estimated tax, review the form and the content therein;
5) order in which the taxable person himself created and apply environmentally damaging goods on the waste management system and pay no tax, shall submit an overview of goods harmful to the environment management of waste, estimated tax, review the form and the content therein;
6) environmentally harmful product recovery procedures for the determination of the amount of environmentally harmful waste management system of the goods, if the goods are not of recovery volumes defined in other legislation.
(3) the Ministry of the environment or the legislation established authority subordinated to the control of goods harmful to the environment in the waste management system of the operational programme, as well as 10 days after a decision on exemption shall inform in writing the State revenue service territorial institution, in which the taxable person is established, and shall provide it with the necessary information.
10. article. Exemption from payment of tax on carbon dioxide emissions (1) duty is not payable on carbon dioxide (CO2) emissions from the equipment operator to the law "on pollution" in the order issued to the greenhouse gas emissions permit.

(2) tax shall not be paid for carbon dioxide (CO2) emissions resulting from the use of renewable energy sources and peat of the law "on pollution" referred to in annex 2 fixed technological equipment (also the production capacity or output does not exceed the amount of the law "on pollution" referred to in annex 2 indicators).
11. article. Exemption from payment of tax on ozone layer depleting substances use tax on ozone layer depleting substances does not pay a merchant who under the laws and regulations of environmental protection laid down in the technological and environmental protection requirements for ozone layer depleting substances used in the manufacture of other chemicals, if the chemical conversion of the ozone depleting substance completely change their chemical composition.
Chapter III. Tax calculation for natural resource extraction and use of article 12. Natural resource extraction and use of the early‐warning (1) to obtain or use natural resources, the taxable person must receive the protection of the environment and land use laws and deep down in the permit, licence or polluting activities of category C.
(2) to use the commercial activity of natural resources obtained from underground and surface structures in construction, installation of surface ūdensobjekt, bottom cleaning, or deepening, as well as to use the economic activity resulting in the valid minerals for which tax was not paid, you need a Cabinet in order to receive permission to use natural resources.
13. article. General requirements for calculating taxes on natural resource extraction and use (1) the tax is calculated according to the rates for each gained or used the natural resources or environment pollution emitted by the unit. Tax paid on the actual volume of mining of natural resources, as well as for the current tax period in the geological structures of the natural gas pumps or the volume of greenhouse gases and pollution of the environment, the nature and extent of.
(2) actually gained or used the natural resources, the nature and extent of pollution or issued, the amount of the taxable person proves according to the regulations, a permit or licence concerned techniques, those laboratories accredited for the analysis or standardized.
(3) a taxable person provides get and used the natural resources and the amount of contamination.
(4) the tax on production and natural resources use limits specified amounts calculated in accordance with this law, the rates laid down in the annexes.
(5) If a taxable person during the tax period natural resources acquired or used less than a certain limit, but cannot prove the actual amount of tax paid for the appropriate limit natural resource extraction or the nature and extent of contamination.
(6) If a taxable person has acquired in the taxation of natural resources, the accounting records and the end of the tax period shall inform the regional environmental governance. In this case, the tax for that tax period does not have to pay.
14. article. Calculation of tax for the current tax period in the geological structures of the natural gas pumps or the amount of greenhouse gases during the taxation period in the geological structures of the natural gas pumps or the amount of greenhouse gases in the order of the Cabinet of the applicable tax rate: 1) for 100 cubic meters of 0.01 lats suctions of gas;
2) for 100 cubic meters of 0.01 lats suction of methane;
3 of 100 lats 0.05) cubic metres of carbon dioxide suctions;
4) 0, 1lat for 100 cubic meters of overall greenhouse gas suction.
15. article. Calculation of the tax on environmental pollution, making polluting activities of category C (1) Of the nature and extent of contamination of the polluting activity Ckategorij tax calculated and paid according to the taxpayer's declared type and amount of contamination. Nature and extent of the contamination declaration form and the information to be included in its fill and submit the order is determined by the Cabinet of Ministers.
(2) the amount of pollution emitted into the environment shall be determined on the basis of the laws and regulations of environmental protection laid down by the sectoral conditions and methodologies or through calculations.
(3) if the machine operators carry out polluting activities of category C sectors, for which the law does not determine the condition and is also not possible to calculate the amount of pollutants, the amount of the tax is 50 dollars a year.
16. article. Calculation of the tax on carbon dioxide (CO2) emissions (1) of the Act set out in annex 4 to the carbon dioxide (CO2) emissions limit, fixed and not a tax on all carbon dioxide (CO2) emissions calculated by applying this law, 4. the rates laid down in annex. Carbon dioxide (CO2) emissions from stationary technological equipment calculated taking into account the fuel, raw materials, consumables and output type and chemical composition of the fuel used, the amount of raw materials and consumables, production, lower calorific value factors and oxidation or conversion factors.
(2) carbon dioxide (CO2) emissions calculation order is determined by the Cabinet of Ministers.
Article 17. Tax calculation on greenhouse gases emitted by the equipment of the amount of the order in which tax is to be calculated on the stationary technological equipment for the amount of greenhouse gases emitted, which do not include the number of allowances shall be determined by the Cabinet of Ministers.
18. article. Tax calculation for soil on soil is calculated and paid, if the soil is realized by applying the law set out in annex 1 of the tax rate.
19. article. Tax calculation for water extraction on surface and ground waters (except mineral waters) got paid, if water extraction more than 10 cubic metres a day, regardless of whether the taxable person must be allowed. If the taxable person concerned authorisation in water mining limit set less than 10 cubic metres a day, tax in accordance with article 21 of this law shall be paid only on the amount of water collected above the limit, according to this law, laid down in annex 2 tax rate.
20. article. Tax calculation on the park's snail (Helix Pomatia l.) collection for further commercial use Of the park's snail (Helix Pomatia l.) collection for further commercial use Cabinet in accordance with the procedure laid down in the applicable tax rate of 0.03 Lats per kilogram.
21. article. Tax calculation on illegal exploitation of natural resources or the use of (1) the extraction of natural resources or the use or the environment pollution emitted above certain limits the amount of duty shall be calculated by applying the rate of tax in the desmitkārš.
(2) If a person acquires or uses natural resources or polluting activities do not received the required permission, license or proof of polluting activities of Ckategorij, the tax shall be calculated by applying the rate of tax in the desmitkārš.
(3) If a contaminated environment or natural resources obtained without the required permissions or Ckategorij pollutants, proof of operation assumes that actually issued or acquired is as calculated in the period of use of the equipment emits or equivalent to the power and performance of the equipment, unless the profile the taxable person cannot prove the actual volume.
22. article. Calculation of the tax on pollution emitted in the environment as a result of force majeure (1) the tax on pollution emitted in the environment as a result of force majeure, the calculation of the amount of pollution as all limit the pollution emitted, subject to the condition that the taxable person for such pollution immediately, but not later than one working day has in writing notified the State Department of the environment and with the national environmental guard of harmonised measures to prevent further contamination.
(2) If a taxable person of a member of force majeure is not informed the national environmental service and does not take steps to prevent further pollution, pollution actually emitted including the taxable person within the specified limit. Tax on environmental pollution limit payable under this law, the rate set out in the annexes, but the pollution emitted in the environment above the limit, pay the tax desmitkārš.
Chapter IV. Calculation of tax on goods harmful to the environment, on packaging, on disposable dishes and table accessories for radioactive substances and article 23 on the vehicles. Calculation of tax on goods harmful to the environment (1) tax on environmentally harmful goods is calculated according to the rates of duty on goods in accordance with annex 6 of this law.
(2) tax on environmentally damaging goods sales in Latvia in LCY calculated for each of the goods or in physical units of weight or the percentage of the sales price of the goods (excluding value added tax).
(3) a tax on the use of environmentally damaging goods of their economic activity calculated in LCY for each of the goods or in physical units of weight or the percentage of the product purchase price (excluding value added tax).
(4) If a taxable person and exercise in Latvia goods harmful to the environment and their economic activity use the purchased goods harmful to the environment, the tax is calculated in local currency for each of the goods or in physical units of weight or the percentage of the sales price of the goods (excluding value added tax).

(5) the weight of goods harmful to the environment, or the acquisition or disposal price is justified by accounting documents. Taxable person delivers goods harmful to the environment, in support of the tax calculations.
(6) the cabinet shall determine: 1) the weight of goods harmful to the environment of formal records and information;
2) environmentally harmful goods weight detection method, if the taxable person does not have the required weight of goods harmful to the environment of formal accounting document;
3) determines the order in which the person may take a product harmful to the environment in the waste management system audit;
4) environmentally harmful waste of goods to the establishment of the system of auditing procedures joke.
24. article. Calculation of the tax on packaging and on disposable dishes and table accessories (1) tax on packaging and disposable utensils and accessories table calculated in accordance with this law, referred to in annex 7, the rates for each type of packaging material weight unit or each table or accessory materials type of weight.
(2) packaging material type and weight and single-use the table and accessory material type and weight based on the accounting records. A taxable person provides packaging and disposable utensils and accessories of table records to justify the tax.
(3) the cabinet shall determine: 1) packaging material type and weight of formal records and information;
2) institution, which issues an opinion on packaging material and disposable dishes and utensils for the table material type and weight, if the taxable person does not have the required packaging materials or single-use the table and accessory material type and weight of the formal accounting document;
3) packaging material type and weight detection method, if the taxable person does not have packaging material type and weight of the formal accounting document;
4) permissible deviation from the packaging and disposable utensils and accessories for table of weight rule, if weight is justified by accounting documents;
5) disposable table bowls and accessories material type and weight detection method, if the taxable person does not have single-use the table and accessory material type and weight of the formal accounting document;
6) determines the order in which the person may take packaging waste management system and single-use tableware and accessories table management system audit;
7) packaging waste management system and single-use tableware and accessories table management system auditing procedures.
(4) a taxable person who pays tax on packaging and which, according to the environmental protection laws need not have packaging waste recycling and recovery, tax is calculated in accordance with the rules laid down in annex 7 of the rates for each type of packaging material weight unit or, if unable to provide packaging material type and weight basis with the accounting documents, 15 Lats per year.
25. article. Tax calculation for radioactive substances radioactive substances on the basis of the supplier's approved document on the composition of radioactive substances and the total radioactivity, calculated in accordance with this law, 8. the rates listed in the annex for each cubic metres of radioactive waste resulting from the use of these substances, as well as taking into account the following conditions: 1) a tax on the use of radioactive substances shall be calculated as a pro rata of the radioactivity of radioactive waste, which will occur after the use of radioactive substances in accordance with the relevant tax rate, but the tax is less than 0.001 of rates 1, 2, 3, 4, 5, and 6. the radionuclide group and 0.2 of odds 7. radionuclide group.
2) If you are using open and closed radioactive sources, tax calculation for each radioactive source separately, in the light of paragraph 1 of this article, in these conditions.
26. article. Calculation of the tax on vehicles, the tax rate per vehicle is $22.
Chapter v. Tax evasion, reports of estimated tax, tax allocation and payment of the municipal environmental protection funds of the special budget article 27. The order in which tax is paid and submitted reports on the estimated natural resource tax (1) the cabinet shall determine: 1) the order in which the records or the natural resources used by the nature and extent of environmental pollution and environmentally harmful goods, packaging, once applied to table dishes and accessories and radioactive substances;
2) tax calculation and payment arrangements;
3) form of estimated natural resources tax, and its fill.
(2) an overview of estimated natural resource tax (hereinafter report) the taxable person upon coordination with the national environmental service submitted to the respective State revenue service territorial institution, if the taxable person acquired or used the natural resources or polluting the environment. the report on the previous quarter in electronic form must be submitted to the national authorities concerned of the environment regional environmental governance to the quarter following a 10 month date.
(3) a taxable person until the quarter following next month's 20. date calculation and paid tax on the previous quarter State revenue service within the budget account, except as provided for in this article.
(4) a taxable person until the next January 20, calculated and paid tax for the previous year, the State revenue service within the budget account: 1) of Ckategorij pollutants emitted into the environment due to the action;
2) calculated tax, if it does not exceed the level of the standard rate of 100lat per year.
(5) the tax on vehicle taxpayer contributions to State revenue service within the budget account before the first registration of a vehicle standing in Latvia. If the vehicle within six months after registration of the outward removed from Latvia, tax paid refunded within 30 days after receipt of the application by the taxable person. The Cabinet of Ministers shall determine the order in which tax is due and refundable tax paid on the vehicle.
(6) if the tax is refunded (or reimbursed) in accordance with the fifth paragraph of this article, but the vehicle is not removed from Latvia or exported, and then imported and registered in Latvia again in Latvia again, tax payable in accordance with this article.
(7) the taxable person until the quarter following next month's 20. date submitted to the respective State revenue service territorial authority report on 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.
(8) a Person who pays the tax on the vehicle's first permanent registration in Latvia, the report is presented. Road Traffic Safety Directorate to quarter the following next month's date 5 electronically send the State revenue service information on the previous quarter for the first time in Latvia permanently registered vehicles covered by the establishment to the end-of life vehicles in the joke article 3 of the law in the first part.
(9) if the environmentally harmful goods or packaging of the goods in the territory of the Republic of Latvia in the first exercise, or your economic activity enters a foreign person who is not registered in the State revenue service as a tax payer, foreign persons can pay the tax in place and to submit the report of the permanent representation of a foreign person, the consignee or other person in Latvia, which concluded a written contract for the assumption of liabilities for tax.
(10) if the environmentally harmful goods or packaging of the goods in the territory of the Republic of Latvia implements or their economic activity enters a foreign person who is not registered in the State revenue service as a tax payer and that is not a permanent missions or which has not concluded a written contract for the assumption of liabilities for tax, tax contributions to the State budget in the same foreign person. In this case, the foreign person statement does not provide.
(11) a taxable person of goods harmful to the environment or the goods marketed in packaging to another person that they are exported from the territory of the Republic of Latvia, and well documented to justify the environmentally harmful goods or goods in export packaging: 1) tax due if not environmentally harmful goods or packaging of the goods and export sales occurred in the same period of taxation;
2) including the amount of taxes paid as a tax advance payment, if environmentally harmful goods or packaging of the goods and export sales occurred in different periods of payment of tax and the tax payer can be based on documented payment of the tax.
28. article. Tax credits payments budgeted (1) the tax payments to the budgets allocated by the State revenue service authorities according to the taxpayer's registration site.
(2) tax payments for the exploitation of natural resources or the use or pollution of the environment (except in the third paragraph of this article means) ceiling in the 1960s included: 1) — 40 percent State in General;
2) 60 percent — its local government environmental protection to the special budget in the territory of which the action is carried out.
(3) duties:

1) for the valid properties of subsoils, pump the natural gas geological structures or greenhouse gases, including the local government environmental protection to the special budget, which is carried out in the territory of the relevant action (if the action takes place in the territory of several local governments in proportion to the area —);
2) on the use of radioactive substances 100% including the local government environmental protection to the special budget in whose territory the radioactive waste disposal site.
(4) tax payment for environmentally harmful goods, packaging, disposable tableware and table accessories, vehicles, facilities, the amount of greenhouse gases emitted, which is not included in the scheme for greenhouse gas emission allowance, on illegal exploitation of natural resources and the use of State budget included.
(5) For violations of this law fines recovered payments including the State budget.
(6) the delay that moved about the violations of this law, including State and local governments in general environmental protection in special budgets according to the second, third and fourth part in the distribution.
29. article. Municipal environmental specific budget features (1) municipal environmental specific budget funds and local authorities in the protection of the environment established the Fund for just such measures and projects relating to the environment, such as in education and training in the field of environmental protection, environmental monitoring, biodiversity conservation and protection, air protection and climate change, the environment and natural resources exploration, appraisal, restoration, protection of waters , soils and soil protection and restoration, environmental protection authorities, the strengthening of performance management, the management of radioactive waste. Municipal environmental specific budget funds or authorities created the environmental protection fund can also be used as compensation for the landfill impact zone resident population.
(2) the municipality may form municipal environmental protection fund through a special budget of the environmental protection funds.
Chapter VI. Tax administration article 30. Tax administration competencies (1) natural resources, the realized or their economic activity environmentally damaging goods used, the packaging and the amount of radioactive substances and the recovery of packaging waste compliance provisions of the control of the Ministry of the environment and its subordinated institutions.
(2) the tax calculation is controlled by the Ministry of the environment, its subordinated bodies and the State revenue service.
(3) the contribution of tax control, accounting, the collection and distribution of the State revenue service.
(4) the Ministry of the environment, its subordinated bodies and the State revenue service, cooperate in the implementation of this law and shall regularly exchange information and data related to the tax and its application.
Chapter VII. Responsibility article 31. Responsibility for the reduction of the tax base and other violations of the law (1) from the taxpayer is also recovered fine double the amount of the tax not paid according to the standard rate in the following cases: 1 for accounts not specified) (hidden) natural resource extraction, use, or environment pollution entered;
2 reports not specified) on the (hidden) realised or your economic activity environmentally damaging goods used, packaging, disposable tableware and accessories for the table or the amount of radioactive substances.
(2) the first subparagraph of paragraph 2 provides for a fine for packaging calculation of this law article 24, third subparagraph in accordance with the procedure laid down, provided that expenditure relating to certain institutions of the Cabinet's opinion issuance, shall be borne by the taxpayer.
(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 commitment, Ministry of the environment during the trading 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. If it was appropriate for a tax exemption on the basis of the contract concluded by the Ministry of the environment to the taxable person or operator, the State revenue service from a taxable person or the operator does not recover the tax paid triple the amount in the amount not recovered during the period in question, determined by the payment of the tax not paid by the deadline. 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.
32. article. The late late is calculated and charged the law "About taxes and fees" in the form prescribed and extent.
Transitional provisions 1.Ar the entry into force of this Act invalidates the law on natural resource tax "(Latvian Saeima and the Cabinet of Ministers rapporteur, 1995, nr. 22, 3. no; 1997; 2000; 2002, nr. 10, 3. No; 2004, nr. 2, 10).
2. until 1 July 2006 shall be valid for the Cabinet of Ministers of 29 June 2004, the Regulation No 555 "natural resources tax calculation and payment arrangements", in so far as they do not conflict with this Act.
3. By 31 December 2006 in force on the Cabinet of Ministers of 25 June 2002, the Regulation No. 270 "natural resources tax relief arrangements for undertakings (companies) who enforce the voluntary packaging waste management programme", in so far as they do not conflict with this Act.
4. Up to July 1, 2006 the Cabinet of Ministers issued the provisions referred to in this law, except article 9 of this law, these rules, the Cabinet of Ministers issued to 2006 April 1. Article 23 of this law, the sixth part 3 and 4 of the provisions referred to in paragraph and article 24, third subparagraph, point 6 and 7 of the regulations referred to in Cabinet issue until 1 October 2006.
5. Article 8 of this law shall enter into force on 1 January 2007.
6. Article 27 of this law, the second part of the review of the electronic submission of the harmonization of national environmental services applicable to the day when the electronic document is provided to a secure electronic signature. Until then, a review of previous quarter must be submitted to the national authorities concerned of the environment for regional environmental management in paper form and, where possible, in electronic form.
7. Until 30 June 2006 paid tax on goods harmful to the environment in the form of a repayable subsidy from the Latvian Environmental Protection Fund at the annual State budget law grants legal entities according to the regulations laid down in the technological and environmental protection requirements make this product recycling or recovery in the territory of the Republic of Latvia or exported such waste recovery or processing outside the territory of the Republic of Latvia, as well as the realisation of the target program.
8-2006 October 1, the Ministry of the environment, on the basis of the packaging Management Council, is entitled to impose tax allowances to 80procent about merchants who enforce the voluntary packaging waste management program under the Cabinet of Ministers of 25 June 2002, the Regulation No. 270 "natural resources tax relief arrangements for undertakings (companies) who enforce the voluntary packaging waste management program" and in accordance with the Cabinet's criteria and requirements of the voluntary packaging waste management programs. Tax allowances in accordance with the point mentioned in the Cabinet's provisions may be made for a period not longer than until 31 December 2006 and to apply until this date.
9. Tax allowances granted before this law, the Packer's entry into force, shall apply until the end of the term, but not longer than until 31 December 2006.

10. About the amount of packaging that by 31 December 2006 non-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 raw 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. Examination and 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 (including additional amounts of pay period, if the taxpayer has not made payment). Taxable tax additional payment according to the inspection act performed during 20dien after reading the test Act.
11.Ar entry into force of this law until the tax exemption deadline does not change the vehicle Builder or his authorised representative in the granted tax exemption.
12. By 31 December 2006 the tax paid on the vehicle will be recovered in the form of grants processing end-of life vehicles the company collected (also discarded the collected end-of-life vehicles) and mastered as well as vehicles for the implementation of the programme under the management of end-of life vehicles. Treatment of end-of life vehicles company cannot receive subsidies for vehicles processed for which this management company contracted with the Builder of the vehicle concerned or his authorised representative, where the Builder or his authorized representative shall be exempt from taxation.
13. Article 8 of the law of the second paragraph of point 4 and the second subparagraph of article 9 referred to in paragraph 4 of the report must be audited, starting from 2008, when submitted to the Ministry of the environment reports for the year 2007.
The law shall enter into force on 1 January 2006.
The law adopted by the Parliament in 2005 on 15 December.
State v. President Vaira Vīķe-Freiberga in Riga, December 29, 2005 in the Editorial Note: the law shall enter into force on January 1, 2006.
 
Natural resource Tax Act Annex 1 the tax rates on natural resource extraction no PO box
Resource type unit rate ($) 1.
Soil 0.20 2 m3.
Loamy and sandy loam, silt 0.01 m3 3.
Quartz sand m3 0.20 4.
Sand 0.05 5 m3.
Sand-gravel (fractions > 5 mm contents > 0.10 6.15%) m3
Clay, loamy-other building materials production m3 of rocks 0.10 7.
Deco (finishing) dolomite 0.25 m3 8.
Dolomite 0.06 m3 9.
Limestone 0.10 10 m3.
Freshwater kaļķiež (loose and gabalain) 0.10 11 m3.
Tiles m3 1.00 12.
Gypsum 0.22 13 m3.
Boulders m3 0.15 14.
Color Earth m3 0.10 15.
Turf (humidity 40%) ton 0.13 16.
Sapropel organogēn (algae and algal-zoogēn) and organogēn lime pelnainīb 30% with a humidity < (60%) ton 0.50 17.
The rest of the sapropel (humidity 60%) ton 18 0.10.
All types of sludge, tonne 0.50 curative natural resources Tax Act Annex 2 tax rates for water extraction 1. Tax rate for water extraction from 1 January 2006 to 31 December 2006 no p. k.
Water source or a water-type unit of measure rate ($) 1.
Surface water m3 0.002 2.
The underground waters, also in fresh waters: 2.1.
drinking water 0.01 m3 2.2.
technical water m3 0.005 2.3.
mineral waters, including: 2.3.1.
Spa m3 0.20 2.3.2.
the curative mineral waters 0.10 2.3.3 m3.
thermal mineral waters m3 0.05 2. Tax rate for water extraction from the 1 January 2007 no PO box
Water way and their presentation: ba rate Measured vie period from Jan. 1, 2007, Cook until the 2007 31.de cem br ($) rate for the time period from Jan. 1, 2008, Cook until 31.de 2008 cem br ($) rate time period from jan 1, 2009, Cook until the 2009 cem 31.de br ($) rate in the period from January 1, 2010 (Ls) 1.
Surface water m3 0.003 0.004 0.005 0.006 2.
The underground waters, spring waters and fresh waters are also used for water supply: 2.1.
high value of underground water 0.03 0.03 0.03 0.03 m3 2.2.
the average value of the underground water m3 2.3 0.02 0.02 0.02 0.02.
low value 3 0.01 0.01 0.01 0.01 m3 of underground water.
The curative mineral waters or mineral waters, which are used in thermal or watering place of treatment facilities water area m3 0.10 0.10 0.10 0.10 4.
Groundwater, fresh waters, mineral waters, and also the source of the water, by the following: 4.1.
high value of underground water 1.00 1.00 1.00 1.00 4.2 m3.
the average value of the underground water-0.60 0.60 0.60 0.60 4.3 m3.
low value of underground water in m3 natural resources tax 0.30 0.30 0.30 0.30 law annex 3 tax rates for the disposal of no PO box
The Purpose of the pollution the way childhood rate stage time from Jan. 1, 2006, Cook until the 2009 cem 31.de br ($) rate from jan 1, 2010 Cook ($) 1.
Disposal of municipal waste: 1.1.
dumps and landfills, which set up the scales of 0.75 0.75 tonnes 1.2.
dumps and landfills that do not have a set weight 0.25 0.25 m3 2.
Asbestos fibers and dust the way tonne 10.00 25.00 3.
Disposal of hazardous waste a ton of natural resources 25.00 25.00 Tax Act Annex 4 tax rates on air pollution and the stationary technological equipment for the amount of greenhouse gases emitted, which do not include the number of allowances surrendered no PO box
Classification of emissions Measured the rate of childhood time lag period from Jan. 1, 2006, Cook until the 2007 31.de cem br ($) rate for the time period from Jan. 1, 2008, Cook until June 30, 2008. you line ($) rate for the time period from July 1, 2008. ($) 1.
Carbon dioxide (CO2) emissions from stationary technological equipment (with the exception of article 10 of this law the exemptions provided for in) 0.10 0.10 0.30 tonne 2.
Particulate matter (not containing heavy metals in dust) 0.30 0.30 0.30 tonne 3.
Carbon monoxide (CO) ton 5.50 5.50 5.50 4.
Ammonia (NH3) and other inorganic compounds of 13.00 13.00 13.00 5 tons.
Sulphur dioxide (SO2), nitrogen oxides (NOx: oxides of nitrogen amount converted to NO2), volatile organic compounds and other hydrocarbons (CnHm) ton 30.00 30.00 60.00 6.
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 tons of 7 800.00 800.00 800.00.
Fixed the technological equipment of the greenhouse gases emitted by volume, which is not included in the emission quantity of the law "on pollution" in the order of EUR 40 per tonne in the equivalent of 100 EUROS equivalent in lats, in the equivalent of 100 EUR, in 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.
Natural resource Tax Act Annex 5 tax rates for water pollution no PO box
Pollutant classification by hazard class unit rate ($) 1.
No dangerous substances in ton 3.00 2.
Suspended (not dangerous) ton 10.00 3.
Average of dangerous substances in ton 30.00 4.
Dangerous substances in ton 8000.00 5.
Particularly dangerous substances in ton 50000.00 natural resources tax law annex 6 the tax rates for environmentally harmful goods no PO box
Product type unit of measure rate time period from Jan. 1, 2006, Cook until 30 June 2006 ($) rate during the period from July 1, 2006 ($) 1.
Grease 2.0.03 0.05 kg
Power batteries and chemical current source (lead): 2.1.
up to 50 Ah piece 1.50 1.50 2.2.
from 51 to 100 Ah piece 3.00 3.00 2.3.
from 101 to 150 Ah piece 4.50 4.50 2.4.
of the 151 and more Ah piece 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) kg/ODP (ozone depletion potential) 1.00 1.00 4.
All types of tires kg 0.06 0.10 5.
Oil filter piece 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 and refrigerators) kg 0 0.65 6.2.
large size cooling equipment, chillers and refrigerators in 1.05 kg 0 6.3.
small household appliances kg 0 1.35 6.4.
information technology and electronic communication equipment (excluding monitors and 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 piece 0.10 0.40 6.11.
lighting equipment (excluding light bulbs containing mercury) 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 natural resource Tax Act Annex 7 tax rates on goods and product packaging and disposable table dishes and accessories no PO box
Products and product packaging and disposable table bowls and accessories type of material rate during the period from 1 January 2006 to 31 December 2006 ($ per 1 kg of material) the rate during the period from 1 January 2007 to 31 December 2007 (Ls for 1 kg of material) the rate during the period from 1 January 2008 to 31 December 2008 ($ for 1 kg of material) the rate during the period from 1 January 2009 (Ls for 1 kg of material) 1.
Of glass raw materials 2 0.04 0.16 0.20 0.25.
From plastic (polymer) materials 0.10 0.40 0.60 0.65 3.
From metal raw materials 0.06 0.24 0.45 0.70 4.
From wood, paper and cardboard or other natural fibre materials 0.012 0.05 0.15 0.30 note. The packaging of the composites (laminate) tax rate applied to material that appropriate weight is superior.
Natural resources tax law Annex 8 tax rates on radioactive substances, no PO box
Radioactive substances characteristics Measured rate per unit ($) 1.
1. a group of radionuclides (permissible total radioactivity 1 1012 Bq m3 >), closed source m3 waste 500 2.
2. the radionuclide Group (permissible total radioactivity 1 1012 Bq m3 >), an open source m3 waste 1000 3.
3. a group of radionuclides (permissible total radioactivity 1 109-1012 Bq m3), closed source m3 1500 4.
4. the radionuclide Group (permissible total radioactivity 1 109-1012 Bq m3), an open source 3000 5 m3.
5. radionuclide Group (permissible total radioactivity 1 m3 106 — 109 Bq), closed source 2500 6 m3.
6. the radionuclide Group (permissible total radioactivity 1 m3 106 — 109 Bq), an open source m3 5000 7.
7. the group, sources of ionizing radiation in which any radionuclide activity exceeds the limit of 1 m3 of 10000 m3