The Order In Which Natural Resources Are Exempt From The Payment Of Tax On Packaging And Disposable Table Plates And Accessories

Original Language Title: Kārtība, kādā atbrīvo no dabas resursu nodokļa samaksas par iepakojumu un vienreiz lietojamiem galda traukiem un piederumiem

Read the untranslated law here: https://www.vestnesis.lv/ta/id/177275

Cabinet of Ministers Regulations No. 446 in Riga, June 17, 2008 (pr. No 42 25) order in which natural resources are exempt from the payment of tax on packaging and disposable table dishes and accessories Issued under the natural resources tax law article 8 second paragraph 1. determines: 1.1. procedures for the packaging or container of the table used once and accessories (hereinafter referred to as the single-use containers), the operator shall submit a specific legislation, Ministry of the environment (hereinafter referred to as the Ministry) subordinated authority documents proving non-reusable packaging or container management system and the application of non-reusable packaging or container operator (hereinafter referred to as the operator) the League of partner participation in the operation of such a system;
1.2. the order in which the taxable person submits legislation to a particular Ministry subordinated authority documents proving the taxpayer created packaging or single-use container management system;
1.3. requirements for non-reusable packaging or container management system development and application, as well as the requirements of the operator contract partners do not pay tax on natural resources or non-reusable packaging containers (tax);
1.4. the operator procedure, which the contract partners do not pay tax, submit audited accounts for non-reusable packaging or container and the calculated tax;
1.5. This provision in the report referred to in point 1.4 of the model and review information;
1.6. the order in which a taxable person who has established and applies a non-reusable packaging or container management schemes, and pay no tax, shall submit an overview of non-reusable packaging or container and the calculated tax;
1.7. the rules referred to in point 1.6. review the sample and reference information. 2. The operator or non-reusable packaging waste container management system provide: 2.1. single-use packaging or container collection, recycling and recovery under environmental protection laws regulating;
2.2. measures for public information and involvement of non-reusable packaging or container management, including working with residents, traders, associations and foundations, educational institutions and municipalities. 3. Exemption from the payment of tax, the tax payer, who created and applied in a non-reusable packaging or container management system, it should be used only for recovery packaging waste or single-use containers that are collected in the territory in which the person carries on business. 4. A taxable person who has established and applies a non-reusable packaging or container management system, exemption from taxation on remuneration packages or single-use dishes (hereinafter the exemption), submitted to the Latvian Environmental Protection Fund Administration (hereinafter called the Fund Administration): 4.1 the Ministry addressed to the submission of the application for exemption. The application indicates the taxable person's business name, registration number of the company in the commercial register, a legal address and the details of the received the environmental protection laws regulating certain permissions, even if the taxable person carries out a non-reusable packaging or container recovery;
4.2. the management plan for the next three years. Plan signed and stamped paraksttiesīg person or duly authorized person. If you plan the applicant believes that any of the parts of the plan contains business secrets, it indicates in the application;
4.3. list (annex 1), containing a sealed or planned agreements with merchants who collected, recycled and recovered or exported for recycling and recovery of the territory of the Republic of Latvia of the packaging or container and use once you have received the corresponding environmental laws regulating specific permissions. A taxable person is obliged to inform in writing within one month of the Fund for the administration of the concluded new or extended agreements with economic operators referred to in this paragraph or on amendments to the list referred to in this paragraph. The taxable person must be able to produce public officials (at their request) the original contract specified in the list;
4.4. management of the implementation of the plan, the financial plan;
4.5. proof of financial or material resources guarantee the amount of the planned tax per quarter. 5. to the person who entered into the contract with the operator of a non-reusable packaging or container management system (hereinafter management contract), received the exemption, the administration of the Fund shall be submitted by the operator: 5.1 the Ministry addressed to the submission of the application for exemption. The application indicates the operator's business name, registration number, registered in the commercial register address and details of the relevant environmental protection received regulatory laws specific permissions, even if the operator is performing a non-reusable packaging or container recycling and recovery;
5.2. the management plan for the next three years. Plan signed and stamped paraksttiesīg person or duly authorized person. If you plan the applicant believes that any of the parts of the plan contains business secrets, it indicates in the application;
5.3. list (annex 1), containing a sealed or planned agreements with merchants who collected, recycled and recovered or exported for recycling and recovery of the territory of the Republic of Latvia of the packaging or container and use once you have received the corresponding environmental laws regulating specific permissions. A taxable person is obliged to inform in writing within one month of the Fund for the administration of the concluded new or extended agreements with economic operators referred to in this paragraph or on amendments to the list referred to in this paragraph. The taxable person must be able to produce public officials (at their request) the original contract specified in the list;
5.4. list of the taxable person who concluded a contract with the operator of a non-reusable packaging or container management system application 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;
5.5. the implementation of the management plan the financial plan;
5.6. proof of financial or material resources guarantee the amount of the planned tax per quarter;
5.7. the operator's contractual packing flow auditing description. 6. disposable packaging or container management system design and implementation plan (management plan) defines the package, provided that the taxable person, or your economic activity or used packaging in retail and catering realised once used dishes collected, recycled and recovered in accordance with environmental protection regulations governing. 7. the management plan shall include the following: 7.1 the planned packaging materials and the amount of use or planned single-use container material type and amount of use (according to the provisions of annex 2, table 1);
7.2. the packaging or single-use container type and amount (according to annex 2 of these rules in table 2), which, according to the environmental protection laws regulating planned to collect, recycle and regenerate (including all forms of recovery, also export to other countries for recovery);
7.3. packaging or single-use container management system description, including settings, identified problems, perform strategic analysis (for example, a SWOT (strengths, weaknesses, opportunities, and threats) analysis) (including ISO standard and introduction of environmental management systems, involvement in various collaborative systems and other information);
7.4. the existing and planned non-reusable packaging or container collection management system. Description indicates where the site collection, and the collection methods, information on whether the local government contracted (and some time) for distributed or single-use packaging container collection container installation, as well as the list of merchants (according to annex 1 of these rules), with which contracts have been concluded for non-reusable packaging or container collection;
7.5. the management system, a description of the implementing measures or non-reusable packaging container recovery provisions, including the description of the territorial action, various territorial collaborative mechanisms for effective use, from the territorial point of view as completely as possible to consumers, as well as the mechanism for monitoring the implementation of the plan;

7.6. action plan for public awareness and involvement of non-reusable packaging and container management, including working with residents, traders, associations and foundations, educational institutions and local authorities and non-reusable packaging container management;
7.7. the plan past experience of the applicant, a description of the packaging waste or single-use container management. 8. Single-use container recycling and recovery volumes management systems comply with environmental protection laws regulating-set packaging recycling and recovery volumes. The packaging and disposable container volumes, which are collected in the previous calendar year, but processed or is recovered during the following calendar year, the operator shall be added to the next calendar year or for recovered recycled packaging and disposable container volumes. 9. the administration of the Fund in the five working days following that rule 4 or 5 document referred to in paragraph receiving them evaluated. Documents submitted under this provision in paragraph 4 or 5, send the evaluation package management Council. Packaging Management Council and within three weeks after receipt of the documentation prepared and submitted recommendations on the administration of the Fund management contract conclusion and the application of the exemption. 10. The Ministry within one month of receipt of the application to evaluate the packaging you Management Council recommendations and take a decision on the conclusion of the agreement on the establishment of the joke and the application of the exemption. 11. If after evaluation of the documents are found to be incomplete, the Fund Administration shall notify the taxable person or the operator and asked to submit the missing information or documents in two weeks. If the taxable person or the operator has not submitted within the prescribed time, information required in the administration of the Fund, the Ministry shall take a decision on the refusal to conclude a contract for the management and application of the exemption. 12. the decision on the conclusion of the agreement on the management and application of the exemption indicates that non-reusable packaging or container material types applicable exemption, as well as the period to which it is assigned. Management agreement is concluded and the exemption is granted for a period that is specified in the application by a taxable person or operator, but not more than three years. 13. 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 shall be prepared and entered into a management agreement with the taxpayer or the operator. 14. If the management contract with the administration of the Fund shall be concluded niekotāj, it's the establishment within 10 working days after the conclusion of the contract and the decision on the release you making application in writing to the contract partner of the signed agreement and the applicable exemption from tax payment, indicating the date of the decision taken by the Ministry and the number, as well as single-use packaging or container material types for which exemption applies and the period of time for which the exemption was granted. 15. If the management contract is closed by the operator, the apsaimn adds an attachment to the masseter agreement indicating the taxable persons who have concluded contracts with the management of the operator. 16. the management of the agreement, and no waiver will be effective with the next quarter for the first time in the management contract was signed. 17. Where a change in the taxable persons who entered into a management contract with the operator, management contract shall accordingly. Management Agreement annex to new taxable persons only added after an individual decision, and amendments to the annex to the agreement of the management made no more than once a quarter. The new system for a temporary exemption with next quarter's first date of adoption of the decision in question. 18. the operator whose contract partners do not pay tax, information on new contract partners in the administration of the Fund shall be submitted together with: 18.1. information about the new contract partner for the planned packaging materials and the amount of use or planned single-use container material type and amount of use (according to this provision 2. table 1 of the annex);
18.2. information about the new contract partners planned in accordance with environmental laws and regulations governing collection, recyclable and recoverable packaging and disposable container type and size (according to annex 2 of these regulations table 2) in compliance with the accepted management plan. 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, these rules 9, 10 and 11 in the order referred to in paragraph review the exemption application, and, if necessary, on the basis of the decision of the Ministry, administration of the Fund and the operator or the person shall amend the contract concluded. 20. If a taxable person who has entered into an agreement with the management of the operator and on the basis of this contract is the appropriate relief, breaking a contract with the operator, the taxpayer exemption ends, starting with the first month following the date on which the relevant breach of contract. The operator shall inform the administration of the Fund for the relevant breach of contract with the taxpayer, stating the agreement termination date. The person who entered into a management agreement with the operator shall be entitled to terminate the contract with the operator, and a contract with another operator no more than once a calendar year. 21. 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 Fund a quarter its marketed or economic activity or the packages used in retail and catering realized single-use container volume and estimated tax (annex 3) and proof of financial or material resources support for the estimated amount of duty planned for the next quarter. 22. A taxable person who created and packaged waste you apply or single-use container management schemes, and pay no tax, every six months (up to 20 February and 20 august) submitted a report on the administration of the Fund, packaging and disposable container and the calculated tax in the previous reporting period (annex 4). During the first year after the conclusion of the contract and the date of its entry into force and the application of the exemption to the initiation of a review in the administration of the Fund shall be submitted each quarter to quarter in the following month of the twentieth. 23. the operator whose contract partners do not pay tax, every six months (up to 20 February and 20 august) by the administration of the Fund under this provision in annex 4. 24. The operator shall each year to 1 may be submitted to the adm nistrācij Fund's environmental regulatory laws duly audited accounts for the previous year under the provisions of annex 4. The operator shall report the auditor added its opinion on the information given in compliance with the requirements set out in the regulations for non-reusable packaging and container tracking and management, and the list of taxable persons who have concluded contracts with the management of the operator. The list identifies each tax payer's business name, registration number of the company in the commercial register, a legal address and the period over which the taxpayer had a contract with the operator. 25. The rules referred to in annex 4 to the report, the following infor lag: 25.1. Description of packaging or single-use container collection system (indicating where the collection sites, as well as indicating the collection methods and operators that the location of the packaging waste collected or once used dishes);
25.2. Description of the measures taken to inform the public and the involvement of non-reusable packaging or container management;
25.3. the list of authorized economic operator shall collect, transport, recycling and regeneration of packaging or containers used once;
25.4. the list of taxable persons who have concluded contracts with the management of the operator (the operator is added);
25.5. the list, which contains a copy of the consignment note to be signed or stamped by the island on the competent national authorities 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 transboundary movements of hazardous wastes and their disposal, if the packaging or disposable container waste is exported for recovery outside the European Union. The operator must be able to produce public institutions persons Amat (at their request) the original contract;

15.9. the Merchant (with which an agreement on the non-reusable packaging or container recycling or recovery) proof of received and processed or recycled packaging or specific single-use container waste in a particular period. Proof shall be submitted to the administration of the Fund for each six month period following the month in the half-year to the 20th day;
25.7. a list of documents, which certify the packaging marketed information reuse. The operator provides the public officials (at their request) that the original documents. 26. 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. 27. where these rules 4, 5, 18, 21, 22, 23, 24 and 25. documents listed are submitted electronically, it is dealt with in accordance with the legislation on electronic document design. 28. Be declared unenforceable in the Cabinet of Ministers on 6 November 2006, Regulation No 915 "order in which natural resources are exempt from the payment of tax on packaging and disposable table dishes and accessories" (Latvian journal, 2006, 180. no). 29. If management contracts with the Ministry of environment concluded until July 1, 2008, the successor to the rights and obligations of the Fund Administration. 30. the tax exemption in respect of which the decision up to the date of entry into force of the provisions, in force until their expiry. 31. the rules shall enter into force on July 1, 2008. Prime Minister – the Minister of Justice g. Smith, Minister for the environment r. vējonis annex 1 Cabinet on 17 June 2008. Regulations No 446 or concluded agreements with merchants planned Environment Minister r. vējonis annex 2 Cabinet 17 June 2008. Regulations No 446 information on packaging and disposable utensils and accessories table Environment Minister r. vējonis annex 3 of the Cabinet of Ministers of 17 June 2008. Regulations No 446 overview quarter marketed or its economic activity or the packages used in retail and public nutrition of the disposable volume of the container and calculate the tax Minister of environment r. vējonis annex 4 of the Cabinet of Ministers of 17 June 2008. Regulations No 446 Reviews for single-use packaging or container and the Desk accessories and the calculated tax natural resources Minister for the environment r. vējonis