The Order In Which Natural Resources Are Exempt From The Payment Of Tax On Goods Harmful To The Environment

Original Language Title: Kārtība, kādā atbrīvo no dabas resursu nodokļa samaksas par videi kaitīgām precēm

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/177579

Cabinet of Ministers Regulations No. 489 in Riga, 30 June 2008 (pr. No 44 56) arrangements exempted from environmental taxes pay for environmentally harmful goods released in accordance with the natural resources tax law article 9 second part 1. determines: 1.1. procedures for environmentally harmful goods waste authorities (CA-niekotāj to the establishment there) submitted specific legislation, Ministry of the environment (hereinafter referred to as the Ministry) subordinated authority documents certifying environmentally harmful goods waste management system (hereinafter referred to as the waste management system) application and the operator's contract partners, participation in such a waste management system;
1.2. the order in which the natural resources tax payer (hereinafter taxable person) shall provide the laws and subordinated to the Ministry for a certain authority documents proving the taxpayer created the waste management system;
1.3. the waste management system development and application requirements, as well as the requirements of the operator contract partners do not pay tax on goods harmful to the environment;
1.4. the operator procedure, 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;
1.5. the order in which the taxable person himself created and applied in 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;
1.6. environmentally harmful product recovery procedures for the determination of the amount of waste management systems, if this recovery volume of goods have not been laid down in other regulations. 2. the operator of a waste management system provide: 2.1. environmentally harmful goods waste recovery (including reception, collection, storage, use, handling, processing, outward processing or processing) according to environmental legislation requirements;
2.2. the environmentally harmful goods or collection of waste by creating environmentally harmful goods waste acceptance points in the territories of all district municipalities or providing of goods harmful to the environment, the adoption of the waste at the point of sale of the goods;
2.3. measures for public information and involvement of environmentally harmful waste goods. 3. Exemption from the payment of tax, the tax payer, who created and applied in waste management system if he used from other countries imported goods harmful to the environment of their economic activity and does not market its waste management system provides only that provision referred to in 2.1 requirements. 4. the exemption from the payment of tax, the taxable person who first in the territory of the Republic of Latvia implements environmentally harmful goods only merchants and who have created and apply to the waste management system, waste management system provides: 4.1. This provision is referred to in 2.1 requirements;
4.2. the environmentally harmful waste collection of the goods from all customers, which he delivered the appropriate environmentally harmful goods after the expiry of the operating or replacing this item with others;
4.3. measures of customer information and the involvement of environmentally harmful waste goods. 5. Environmentally harmful goods waste management system design and implementation plan (management plan) package that provides that the taxpayer's or its marketed economic activity environmentally damaging goods used waste accepted or collected, treated or processed according to environmental legislation. 6. the management plan shall include the following information: 6.1 the environmentally destructive nature and scope of goods, which are expected to be realised or import their economic activity from other States (annex 1);
6.2. the environmentally destructive goods waste types and volumes (in a table), which according to the environmental requirements of the laws planned to accept, collect and regenerate (annex 2);
6.3. the existing and planned environmentally damaging goods waste acceptance or collection management system description, including information on all areas of the district according to the requirements of the laws and created environmentally harmful goods or waste collection points or environmentally harmful waste acceptance of goods of the goods at the point of sale. Indicate in the description of goods harmful to the environment or the waste collection site addresses and types of waste accepted, as well as environmentally damaging goods trading site addresses that will ensure this product waste acceptance and acceptable waste types. Also indicate the information about it (in a table), or with the company, which distributes goods harmful to the environment or the environment of harmful waste to the point of acceptance of the goods contracted for the waste collection or acceptance, and the term of the contract or receipt that your making a point or the store is in the possession of the operator. Description shall specify the time limits within which planned to create new environmentally harmful waste acceptance of goods or collection points, and the time limits within which the planned launch this waste acceptance of such goods at the point of sale;
6.4. the action plan for public awareness and involvement of environmentally harmful waste goods. 7. A taxable person who has established and applies a system of waste management, these regulations 4. in the case referred to in paragraph in addition to the provisions referred to in paragraph 6, the information management plan shall include the following: 7.1 any existing and future waste of goods harmful to the environment or the organisation of collection system description provided for the acceptance of waste or collection from customers;
7.2. the customer action plan for information and involvement of environmentally harmful waste goods. 8. Exemption from payment of tax on goods harmful to the environment, a taxable person who created and applied to the waste management system, submitted to the Latvian Environmental Protection Fund Administration (hereinafter called the Fund Administration): 8.1 the Ministry addressed to the submission of the application for exemption from payment of tax on goods harmful to the environment. The application indicates the taxable person's business name, registration number and registered in the business register, address environmental regulations set out in the relevant permit number and the date of issue, even if the taxable person carries out the recovery of goods harmful to the environment, as well as the documents presented or parts of that information is provided in the merchant trade secrets;
8.2. the management plan for the next three years. The plan is signed and sealed by the person or paraksttiesīg an authorised person;
8.3. list (annex 3), which contains agreements with merchants who take environmentally harmful goods or export recovery recovery of the territory of the Republic of Latvia (except for the acceptance of waste and pick) and who received appropriate environmental legislation, as well as the specific permission of the list of contracts with merchants who take environmentally harmful waste recovery of goods outside the territory of the Republic of Latvia. If a new agreement is concluded, the information about it (annex 3) month must be submitted to the administration of the Fund. The taxable person must be able to produce the original documents for administering the State tax officials at their request;
8.4. the implementation of the management plan the financial plan. 9. to a taxable person who concludes a contract with the operator of a waste management system, the application of the exemption from the payment of tax on goods harmful to the environment, the operator shall submit to the administration of the Fund in the following documents: the Ministry addressed to 9.1 application for relief from payment of tax on goods harmful to the environment. The application indicates the operator's business name, registration number, registered in business register, address environmental regulations set out in the relevant permit number and the date of issue, unless the operator himself carries out the recovery of goods harmful to the environment, as well as the documents presented or parts of that information is provided in the merchant trade secrets;
9.2. the management plan for the next three years. The plan is signed and sealed by the person or paraksttiesīg an authorised person;
9.3. list (annex 3), which contains agreements with merchants who take environmentally harmful goods or export recovery recovery of the territory of the Republic of Latvia (except for the acceptance of waste and pick) and who received appropriate environmental legislation, as well as the specific permission of the list of contracts with merchants who take environmentally harmful waste recovery of goods outside the territory of the Republic of Latvia. If a new agreement is concluded, the information about it (annex 3) month must be submitted to the administration of the Fund. The taxable person must be able to produce the original documents for administering the State tax officials at their request;

9.4. the list of taxable persons, which concluded with the kotāj the apsaimn of the agreement on the application of the system of waste management and the operator's contract partners to participate in this system. The list identifies each tax payer's business name, registration number in the register of companies and the legal address;
9.5. the implementation of the management plan the financial plan;
9.6. proof of the size of the share capital and reserves calculated in the natural resources tax in the amount of one month or a bank certificate of the dock about available credit file for the implementation of the management plan for financial security or proof of payment of the subscribed capital in full and the owners (shareholders or shareholders) assured of the willingness to invest of mu a management plan for the implementation of the necessary funds to the extent necessary to comply with environmentally harmful goods recycling regulations. 10. the administration of the Fund in the five working days following this rule 8 or 9 document referred to in paragraph shall take receipt of the screening. Documents submitted under this provision in paragraph 8 or 9, sent for assessment of goods harmful to the environment waste management Council (hereinafter Council). The Council shall within three weeks after receipt of the instrument of the dock shall prepare and submit to the Fund Administration recommendation to conclude agreement on goods harmful to the environment in the waste management system (hereinafter referred to as the apsaimniekoš NASA agreement) and a recommendation on the application of the exemption from payment of tax on goods harmful to the environment. 11. The Ministry of the month following that rule 8 or 9. receipt of documents referred to in point Fund Administration assesses the Council recommend mu and shall take a decision on the conclusion of the agreement on the management and application of the exemption from payment of tax on goods harmful to the environment. 12. If after 8. these provisions or paragraph 9 of receipt of documents are found to be incomplete, the Fund Administration shall notify the taxable person or the operator who submitted the document. If two weeks of missing information is not provided in the administration of the Fund, the Ministry shall decide to refuse the conclusion of the contract and the management are not exempted from payment of tax on goods harmful to the environment. 13. the decision on the conclusion of the agreement on the management and application of the exemption from payment of tax on goods harmful to the environment indicates that environmentally harmful goods applicable exemption, as well as the period to which it is assigned. Management agreement is concluded and the exemption is granted for a period specified in the application by a taxable person or operator, but no longer than three years. 14. the administration of the Fund during the week following the adoption of the decision on the conclusion of the agreement on the management and application of the exemption from payment of tax on goods harmful to the environment shall conclude a management agreement with the taxpayer or the operator. 15. If the management contract is closed by the operator, the management contract, attach, the taxable persons who have concluded a contract with the operator of environmentally harmful waste goods. 16. the management contract and wage tax exemption on goods harmful to the environment shall enter into force with the first month in the next quarter for the first time in the management contract was signed. 17. A change in the taxable person who concluded a contract with the operator of a waste management system, with the administration of the Fund management agreement concluded in the annex shall carry out the appropriate corrections. Management contract shall be supplemented by the new taxable persons only by individual decision. Changes the setting of the apsaimn contract shall be not more than once every quarter. The new system for a temporary exemption from the payment of tax on goods harmful to the environment with the first month in the next quarter for the first time in the decision. 18. the operator whose contract partners do not pay tax on goods harmful to the environment, information about new contract partners in the administration of the Fund shall be submitted together with: 18.1. details on the type of goods harmful to the environment and the amount of new contract partners who intend to realise or import their economic activity from other States (annex 1);
18.2. details about the waste of goods harmful to the environment, the nature and extent of compliance with the management plan accepted (annex 2), which, according to the environmental requirements of the laws planned to accept, collect and regenerate after the accession of the new līgumpar Nehru management program. 19. the operator or, if the taxpayer has entered into a management agreement with the administration of the Fund, is obliged to report on the administration of the Fund management plan commitments contained in the change. The administration of the Fund rules KUMU 10 and 11 in the order referred to in paragraph review relief from tax on goods harmful to the environment and, if necessary, on the basis of his Ministry's decision, amended by the operator or the tax payer contracts. 20. the taxable contracts of the same type of goods harmful to the environment management of waste at the same time may conclude with just one apsaimn the kotāj. If the administration of the Fund, the evaluation of the information submitted by the operator finds that a taxable person of contract as one type of goods harmful to the environment management of waste has concluded with more than one operator, the taxable person written notice of the breach found and the ask a month from the date of dispatch of the notice to enter into a contract for goods of the same type of harmful waste with only one operator. The conclusion of the said agreement, the taxable person shall inform the administration of the Fund. If a month from the date of the written notice by the administration of the Fund has not received the relevant information, it draws in the Ministry with a request to withdraw the exemption granted to the taxpayer from the natural resources tax payment. 21. If a taxable person who has entered into an agreement with the operators of goods harmful to the environment management of waste and on the basis of this agreement, is exempted from payment of tax on goods harmful to the environment, the contract terminates, the application of the exemption from payment of tax on goods harmful to the environment is interrupted, starting with the first month in the next quarter for the first date following the adoption of the decision and the amendment of the administration of the Fund and the management contract concluded by the operator. 22. A taxable person who does not pay the tax, or the operator where the contract partners do not pay tax each quarter to quarter in the following months the twentieth date, submit a report on the administration of the Foundation quarter realized, or your economic activity used goods harmful to the environment and natural resources of estimated tax (annex 4). 23. the operator whose contract partners do not pay tax and the taxable person himself created and applied in waste management system and pay no tax, twice a year (for the period from 1 January to 30 June, until 20 august that year and for the period from 1 July to 31 December – up to 20 next year February) submitted a report on the administration of the Fund environmentally harmful goods waste management (hereinafter report) (annex 5). During the first year after the entry into force of the contract and payment exemption report provided each quarter to quarter in the following month of the twentieth. 24. the operator whose contract partners do not pay tax on goods harmful to the environment, every year until 1 may submit the audited statements of the administration of the Fund for the previous year (annex 5). The operator shall report the environment added to the statutory auditor's opinion on the conformity of the information given in the laws for environmentally harmful waste product tracking and management requirements and the list of taxable persons who have concluded a contract with the operator of the facility. The list identifies each tax payer's business name, registration number, registered in the register of undertakings and the period over which the taxpayer had a contract with the operator. 25. The taxable person himself created and applied in waste management system and does not pay tax each year to 1 may submit the report of the administration of the Fund for the previous year under the provisions of annex 5. 26. the report shall be accompanied by the following information: 26.1. environmentally harmful goods or collection of waste management system description indicating acceptance or collection point addresses and the acceptable types of waste, as well as environmentally damaging goods trading site addresses that provide these goods, the adoption of the waste, the waste types and their compliance with the plan;
26.2. a description of the measures provided for in the company or customer information and involvement of goods harmful to the environment in the management of waste;
26.3. the list of operators who have made a trade of environmentally harmful waste treatment or processing or recovery;

26.4. the list of taxable persons who have concluded a contract with the operator on the application of the system of waste management (adds the operator);
26.5. a list of the packing slip number and issue date, which signed or stamped by the competent authority of the country of the European Parliament and of the Council of 14 June 2006, Regulation (EC) No 1013/2006 on shipments of waste or the Basel Convention on the control of harmful transboundary movement of waste and their disposal, if environmentally harmful waste of goods are exported for recovery or recycling outside the European Union. The operator must be able to produce the originals of the relevant contracts tax administering State officials at their request;
16.5. confirmation list of collected, received and recycled or regenerated the specific environmentally harmful waste of goods for a particular period of time, which provided the economic operators who have carried out environmentally harmful goods waste collection, recycling or recovery. The operator shall, on request, be produced to the original documents duty of administering the State officials, which is environmentally harmful goods waste management control;
16.6. the list of documents proving use environmentally damaging goods sales for reuse. The operator shall, on request, be produced to the original documents duty of administering the State officials, which is environmentally harmful goods waste management control. 27. The environmentally harmful waste of goods, which were collected and taken back to the previous calendar year, but recover, recycle or reuse in the next calendar year, the first three months, the operator shall include in the preceding calendar year for recovered, recycled or reused goods harmful to the environment of the waste volumes. The operator may be submitted up to 1. for information on the administration of the Fund under the specified in the preceding calendar year for recovered, recycled or reused goods harmful to the environment of the waste in accordance with annex 5 of these rules. 28. The environmentally harmful waste of goods, which were collected and taken back to the previous calendar year end over this provision defined in annex 6, the operator added to the next calendar year and collected back of goods harmful to the environment adopted the waste volumes. 29. the Ministry and Fund Administration home page on the internet is inserted in the list of operators who have concluded contracts with the management of the Fund's administration. 30. These rules 8, 9, 18, 23, 24, 25, 26 and 27. documents listed can only be submitted electronically if they are prepared according to the regulations on electronic document design. 31. Environmentally harmful goods volumes of waste recovery system of waste management under the provisions of annex 6. 32. the provisions applicable to the July 1, 2008. 33. the Ministry of environment, 2008 1 July apsaimn the masseter concluded agreements accepting the rights and obligations of the Fund Administration. 34. Tax exemption for which the decision up to the date of entry into force of the provisions, in force until their expiry. The Prime Minister's site-traffic Minister a. Environmental Minister shlesers, Welfare Minister i. 1. Muzzle attachment Cabinet 30 June 2008 No. 489 of rules in place of the Minister for the environment, Welfare Minister i. Muzzle 2. Annex Cabinet 30 June 2008 No. 489 of rules in place of the Minister for the environment, Welfare Minister i. Muzzle attachment 3 Cabinet 30 June 2008 No. 489 of rules in place of the Minister for the environment, Welfare Minister i. Nose 4. Annex Cabinet 30 June 2008 No. 489 of rules in place of the Minister for the environment, Welfare Minister I. 5. The nose attachment Cabinet 30 June 2008 No. 489 of rules in place of the Minister for the environment, Welfare Minister i. 6. Muzzle attachment Cabinet June 30, 2008. the Regulation No. 489 of goods harmful to the environment of recovery volumes () and no PO box
 Environmentally harmful goods goods harmful to the environment or the waste collection rate until 31 December (%) in relation to the year of their unrealized or economic activity and used the imported goods harmful to the environment of environmentally harmful goods waste reuse, treated or processed volumes up to 31 December (%) in relation to the year accepted or collected (delivered to the processing plant) environmentally harmful waste of goods in 2008.
 from 1 January 2009 in 2008.
 from 1 January 2009 1.
 Grease 20 40 80 80 2.
 Electric accumulators and galvanic power sources are: 2.1.
 electric batteries, lead 70 80 80 80 2.2.
 electric batteries, Ni-Cd and Fe-Ni 70 80 80 80 2.3.
 primary cells and primary batteries 20 25 80 80 2.4.
 other electric accumulators 70 80 80 80 3.
 Ozone-depleting substances (such as HCFCs, halons) for which to pay environmental tax 100 100 80 80 4.
 All types of tires 50 60 80 80 5.
 Oil filters 20 25 80 80 6.
 Electrical and electronic equipment under the waste management Act, the first paragraph of article 20.1 shall: 6.1.
 large household appliances (except in large refrigeration, freezers and refrigerators) 20 25 80 80 6.2.
 large cooling appliances, freezers and refrigerators 20 25 80 80 6.3.
 small household appliances 20 25 70 70 6.4.
 information technology and electronic communication equipment (excluding monitors and cell phones) 20 25 75 75 6.5.
 monitors 20 25 75 75 6.6.
 mobile phones 20 25 75 75 6.7.
 large consumption equipment (except television) 20 25 75 75 6.8.
 television 20 25 75 75 6.9.
 electrical and electronic tools (except large stationary production mechanisms, which are not portable or permanently attached) 20 25 70 70 6.10.
 gas discharge bulbs 6.11.40 50 70 70
 lighting fixtures (except for gas discharge lamps) 20 25 70 70 6.12.
 monitoring and control instruments 20 25 70 70 6.13.
 toys, sports and leisure accessories 20 25 70 70 6.14.
 medical devices (with the exception of implanted and infected medical devices) 20 25 70 70 6.15.
 vending machines 20 25 80 80 note. * In this table, the fixed amount collection and decision-making with regard to electrical and electronic equipment is applicable to household electrical and electronic equipment under the waste management Act, the third paragraph of article 20.1. The following tables set out the amount and processing relating to all types of electrical and electronic equipment.
The Minister of the environment, Welfare Minister in place of i.-Nose