Regulations On Natural Resources Tax Payment And Refund Procedures On The Vehicles And On The Arrangements For Exemption From Environmental Taxes Pay For Vehicles

Original Language Title: Noteikumi par dabas resursu nodokļa maksāšanas un atmaksāšanas kārtību par transportlīdzekļiem un par kārtību, kādā atbrīvo no dabas resursu nodokļa samaksas par transportlīdzekļiem

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/177276

Cabinet of Ministers Regulations No. 450 Riga, June 17, 2008 (pr. No 42 38. §) rules on natural resources tax payment and refund procedures on the vehicles and on the arrangements for exemption from environmental taxes pay for vehicles Issued under the natural resources tax law article 7 of the second paragraph of point 1 and 2, and article 27 of the fifth part i. General questions 1. determines: 1.1. procedures for the cost of the natural resources tax (hereinafter referred to as the tax) and reimburse the tax paid on the vehicle;
1.2. the order in which the vehicle Builder or his authorized representative shall submit the regulations for certain subordinated to Ministry of the Environment Authority documents showing end-of life vehicles management system establishment and application of mass or participation in such systems;
1.3. the order in which the vehicle 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 information. 2. the rules apply to vehicles covered by the law on management of end-of life vehicles and in Latvia for the first time is registered permanently. II. Tax payment arrangements for vehicles 3. Tax on vehicles that are registered in Latvia for the first time, a permanent person (hereinafter taxable person) payable on the vehicle identification number, which made the comparison of legislation on transport means registration in the order, but before the registration of the vehicle. 4. Taxable person shall pay the tax on the vehicle with a credit institution or the road safety Directorate. Funds derived from tax payments, road safety Directorate, not including them in your current account, three working days prescribed in the State budget contributions account. Tax collection costs shall be borne by the taxpayer. 5. Charging a tax, the taxable person shall be issued a payment document, which contains information about the tax, vehicle and the amount of tax paid. 6. If a taxable person with one payment document for payment of the tax on vehicles to be registered, the more the payment document to add a list of each vehicle's make, model and year of manufacture. That list shall be signed by the owner of the vehicle. III. arrangements for the refund of tax on vehicles 7. tax refund paid on the vehicle within six months after the first permanent registration in the Republic of Latvia disposed of exportation from the Republic of Latvia, may receive a taxable person if it after the disposal of the vehicle out of the turn of the Republic of Latvia State revenue service. 8. to receive the paid tax refund, the taxable person shall submit to the State revenue service territorial institution (according to the taxpayer's legal address or the place of residence declared) request for refund of the tax paid. 9. If within six months after the first permanent vehicle registration vehicle was re-registered on behalf of another person, the tax paid by a taxable person can get back if it can be documented to justify the disposal of vehicles for export from the Republic of Latvia. 10. If the vehicle within six months after the first registration of permanent disposal for export from the Republic of Latvia, the State revenue service territorial institution (according to the taxpayer's legal address or declared residence) drawback of tax paid from the State budget within 30 days of the request of the taxable person and the identity document for payment. 11. Wrong and paid excess tax revenue yielded territorial authority to die (according to the legal address of the payer or the declared place of residence) drawback from the State budget at the request of the taxpayer under point 8 of these rules. IV. Procedures for exemption from environmental taxes pay for vehicles 12. Exemption from the tax on the transport means, the Builder or his authorized representative – taxable person – submit to the Latvian Environmental Protection Fund Administration (hereinafter called the Fund Administration): 12.1. Environment Ministry addressed to the submission of the application for exemption from payment of the tax. The application indicates the taxable person's business name, registration number in the register of companies in the commercial and legal address, as well as the documents annexed to the application or parts of that information is provided in the merchant trade secrets;
12.2. the end-of life vehicles management system design and implementation plan for the next three years, signed and sealed by the person with signature rights or authorised person, if the taxable person himself shall establish and implement management systems end-of life vehicles;
12.3. list (annex 1), containing in the contracts concluded with komer Santa who collected and processed on end-of life vehicles and who received appropriate environmental legislation, as well as the specific permission of the list of contracts with merchants that end-of life vehicles shall be exported for processing outside of the territory of the Republic of Latvia. The list shall also indicate the merchant end-of-life vehicles management plan, which accepted national environment service regional environmental administration. If the person enters into a new agreement this month submitted to the administration of the Fund (annex 1). Taxable persons by State officials presented the request of original documents;
12.4. The Latvian Association of authorised autotirgotāj approval or agreement (certified copy) with vehicle Builder that the merchant is a particular brand of vehicle Builder's authorized representative in the Republic of Latvia (submitted by the vehicle Builder's authorized representative). 13. End-of life vehicles management system design and implementation plan (hereinafter plan) is a package that provides that rundown vehicles are collected free of charge from the last owner, Jnl sed and processed in legislation on end-of life vehicles recycling and environmental requirements set by processing companies. 14. the plan shall contain the following information: 14.1. for vehicles, and the total mass of the brand, which will first be registered permanently in the Republic of Latvia (annex 2);
14.2. the collected and processed, the projected number of end-of-life vehicles and the total mass (annex 3);
14.3. the existing and planned the collection of end-of-life vehicles are selected cultural sites, including their location address;
14.4. details of contracts that have been concluded and are scheduled to conclude with the end-of life vehicles or processing businesses;
14.5. the existing and planned adoption of end-of-life vehicles or collection system of the organisation;

14.6. the action plan for public awareness and involvement in the management of end-of-life vehicles. 15. the administration of the provisions of the Fund referred to in paragraph 12 of document be assessed within five working days after receiving them. The documents submitted pursuant to paragraph 12 of this rule to the requirements, are sent for evaluation of end-of life vehicles Management Council (hereinafter Council). The Council shall within three weeks after receipt of the documentation prepared and submitted recommendations on the administration of the Fund end-of-life vehicles management contract (hereinafter management contract) and the application of the exemption. Ministry of the environment (hereinafter referred to as the Ministry) within one month of receipt of the application to the Fund Administration shall assess the Fund's administration opinion on documents for compliance with this provision in paragraph 12 of these requirements and the recommendation of the Council and decide on a management agreement with the tax payers and tax relief payment. 16. If, after the receipt of the document, or the administration of the Fund, the Council finds that they are incomplete, in both cases, the administration of the Fund shall inform the tax payer. If within two weeks of the necessary information is not provided in the administration of the Fund, the Ministry of the environment shall take a decision on the refusal to conclude a contract for the management and application of the exemption from the tax. 17. If a decision on the conclusion of the contract for the management and application of the exemption from the tax, the administration of the Fund with the vehicle Builder or his authorised representative, — the taxpayer entered into a management contract. The Foundation of the decision taken by the Administration and management of the contract concluded within five working days, inform the State revenue service territorial institution, which registered taxable person, and road safety Directorate. 18. vehicle Builder or his authorised representative-taxable person-tax exemption shall apply for a maximum period of three years, beginning with the time limit provided for in the Treaty, when that road traffic safety Directorate register vehicle. 19. If a taxable person has entered into a management agreement with the administration of the Fund, he shall inform them of the obligations contained in the plan of implementation of the changes resulting from the plans of the applicant, no reason. Ministry of the environment reviews the application of the exemption from payment of tax this provision in paragraph 15 and 16 in the order and, if necessary, together with the taxable person in the concluded contract management conditions. V. review of end-of life vehicles in the collection and recycling of the vehicle Builder or his authorized representative – taxable persons – which apply an exemption from tax payment each year until April 1, submit a detailed report on the administration of the Fund on the progress of the implementation of the plan and collected, treated and recycled depreciated transport means in the preceding calendar year (hereinafter report). 21. the report (annex 4) contain information on the period: 21.1. the number and the vehicle total mass;
21.2. the number of end-of-life vehicles collected and the total mass;
21.3. the processed and revised the number of end-of-life vehicles and the total mass. 22. the report shall be accompanied by the following: 22.1. end-of-life vehicles or collection system;
22.2. information on the measures taken to inform the public and participation in the management of end-of-life vehicles;
22.3. the list of operators who worked or processed end vehicles;
22.4. the certificate list on the collected, treated and recycled by toto vehicle volume drop in the reference period, which provided the merchant who collected, processed and processed in end vehicles. Vi. Closing questions 23. Be declared unenforceable in the Cabinet of Ministers of 20 June 2006, the rules for no 503 "regulations on natural resources tax payment and refund procedures on the vehicles and on the arrangements for exemption from environmental taxes pay for vehicles" (Latvian journal, 2006, no. 102). 24. provisions shall enter into force on July 1, 2008. 25. Management contracts, which until 2008 to July 1, with the Environment Ministry, the successor to the rights and obligations of the Fund Administration. 26. Tax exemption for which the decision up to the date of entry into force of the provisions, in force until it expires. Prime Minister – the Minister of Justice g. Smith, Minister for the environment r. vējonis annex 1 Cabinet on 17 June 2008. Regulations No 450 information on contracts concluded with operators Environment Minister r. vējonis annex 2 Cabinet 17 June 2008. Regulations No 450 information on the number of vehicles, the brand and the total mass, which planned to realize the Environment Minister r. vējonis annex 3 of the Cabinet of Ministers of 17 June 2008. Regulations No 450, information about the number of end-of-life vehicles and the total mass you want to collect, accept, and process the Minister of the environment r. vējonis annex 4 of the Cabinet of Ministers of 17 June 2008. Regulations No 450 review on the progress of the implementation of the plan and collected and mastered the previous end-of-life vehicles in a calendar year Minister of environment r. vējonis