The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on natural resources tax" to make the law "on natural resources tax" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1995, nr. 22; 1997, no. 3) the following amendments: 1. Express article 1 paragraph 2 second sentence by the following: "natural resources usage rights legislation in issue of environmental protection and regional development Ministry authorized bodies and other bodies established by law."
 
2. Turn off 4 of the first paragraph of article 3 and in paragraph 4, the word "package" before the words "environmentally damaging".
 
3. Put article 5 (1) of the following: "1) any economic result of the natural resources referred to in this law, the annexes 1 and 2;".
 
4. in article 7: Add to the second sentence of the second paragraph after the word "bodies" by the words "and other regulations laid down by the institutions ';
make the first sentence of the seventh paragraph the following wording: "with the authorisation of a dispute related to the protection of the environment and regional development Ministry or the relevant authorities-when authorisation falls under the competence of the local authorities."
 
5. Make article 9 the fourth paragraph as follows: "(4) a tax on the movement of goods and packaging shall be calculated according to this law, 8. the rates listed in the annex for each packaging material physical units (weight). Packaging material must be based: imported goods-the goods certificate or evidence of the supplier's approved the package of documents, but domestically-produced goods with the accounting documents. The Cabinet of Ministers issued the rules on the application of this part. "
 
6. the title of chapter IV, Expressed as follows: "(IV) Chapter tax relief, discounts and refunds".
 
7. To supplement the law with article 16.1 the following: ' article 16.1. Tax incentives and discounts to companies that enforce the voluntary packaging waste management programs, environmental protection and regional development Ministry, based on package management Council, is entitled to impose tax incentives and discounts to companies that enforce the voluntary packaging waste management program in accordance with the green dot (a voluntary association of business cooperation with the Government and other organizations in the management of packaging waste). The Cabinet of Ministers shall determine the tax relief and the application of discounts and package management bodies represented on the Council, as well as endorse the Council's by-laws. Package management Council to establish the protection of the environment and Minister for regional development, including the Ministry and other concerned institutions. "
 
8. Express article 17 as follows: "article 17. Arrangements for the refund of tax (1) payments for goods harmful to the environment and the consumption of the product is partially refundable Cabinet established companies under the protection of the environment and regional development Ministry to those of technological and environmental protection requirements make this rendering or processing of the goods.
(2) reimbursement regulations laid down in annex 7 of this law. "
 
9. transitional provisions be supplemented with 2, 3 and 4 by the following: "2. The amendments to the annex shall enter into force on 1 January 2002.
3. Amendment of article 9 in the fourth paragraph, and the respective amendments of annex 7, paragraph 1, as well as amendments to annex 8 shall enter into force on 1 October 2000.
4. the Cabinet of Ministers regulations are adopted, but not longer than until 1 October 2000 shall have in effect a Cabinet of 25 May 1999, the regulations No 188 "order in which identifiable natural resources tax incentives for enterprises (companies) who enforce the voluntary packaging waste management programs", in so far as they do not conflict with this Act. "
 
10. Annex 1: Express (1) of the following: "1. sand-gravel, sand and gravel for the construction got under prospecting groundwater level specified in the course, the applicable tax rates relief factor 0.6.";
make paragraph 5 by the following: "5. the natural resources produced and disposed of underground and above-ground structures (deeper than 5 meters from the ground surface) construction, pond and other water installation, watercourses and water cleaning or deepening the seabed and other economic activities, which does not apply to mineral extraction in the depths of the Earth, or the resulting beneficial minerals, for which no duty has been paid and which are engaged in economic activity in the in this annex, of the natural resources tax rates. in these cases, natural resources? the authorisations issued by the protection of the environment and regional development Ministry authorised institution. ";
to supplement the annex to paragraph 6 by the following: 6. the park's snail (Helix pomatic L.) collection of the applicable tax rate 0.09 Lats per kilogram set by cabinet order.
 
11. Put the annex as follows: law "on natural resources tax" annex 2 tax rates for water extraction no PO box water source or a way a measure of the rate ($) 1. Surface water ~0.002 m3 2. Ground water, including fresh: 1) drinking water m3 0.01 2 0.005) technical waters m3 3) mineral waters, including: (a)) table mineral waters (b) 0.20 m3) curative mineral waters m3 0.10 c) thermal waters m3 0.05 12. Express 4. Annex follows : law "on natural resources tax" annex 4 tax rates on air pollution no emissions classification unit rate after p.k. hazard classes (Ls) 1. hazardous emissions ton 4.00 2. Average of hazardous emissions ton 5.50 3. Hazardous emissions ton 13.00 4. specific hazardous emissions ton 820.00 13. Annex 7: to make paragraph 1 by the following: "1. The goods or products for which the calculation of the tax on the value of the specified units of measure in dollars the tax rate, calculated as a percentage of the sales price or the customs value (table 2 of this annex. and 6.). ';
2. turn off the point;
make paragraph 3 by the following: "3. the annex contains the following reimbursement regulations (percentage) of income tax: (1)-reimbursement regulations for companies dealing with the disposal of goods or products or reuse;
(2) deductions for the realisation of the target program-. ";
 
to make the table the following: No Refund

Product or type of product in the unit rate regulations BC


(Ls)
(percentage)




(1) (2) mineral oil 1 kg 0.03% 20 80 2. Power batteries and power sources, the chemical lead, with a capacity of up to 50 Ah PCs.
90% 10% from 1.50 51 to 100 Ah PCs.
80% 20% from 3.00 up to 150 Ah 101 PCs.
4.50 70% 30% of 151 and more Ah PCs.
60% 40% other 6 of the value in LCY 15% 80% 20% 3. Ozone Layer depleting substances kg 90% 10% 1.00 onp (HCFCs, halons and other) (onp-ozone depletion potential) 4. fluorescent lamp of mercury PCs.
0.10 90% 10% all types of tyres 5 kg 0.06% 20% 80 6. Single-use plastic-25% to 50% of the value of 50% of the dishes and cutlery in LVL 7. Oil Filter for PCs.
0.10 80% 20% 8. packaging of goods or products under the 50% 50% of this law 1. Annex 8-6 heading 14. Express 8. attachment the following: law "on natural resources tax" Annex 8 tax rates on goods or packaging of products no goods or packaging of the product type in the rate ($) per 1 kg PO box

1. packing material of glass raw materials of plastic 2 0.040 (polymer) materials, 0090 except pet (polyethylene terephthalate) From pet supplies 3 0.105 From metal raw materials 4 0.06 5. From paper, cardboard and other materials laminates with polymers or 0.06 metal components 6. Of wood, paper and cardboard or other natural fibre materials 0.012 Law shall enter into force on 1 July 2000.
The Parliament adopted the law of 6 April 2000.
 
State v. President Vaira Vīķe-Freiberga in Riga 2000 April 27.