Cabinet of Ministers Regulations No. 631 of 2007 in Riga on 18 September (pr. No 52 21) environmentally harmful waste of goods, packaging and disposable utensils and accessories of table management system auditing procedures and procedures determined by the party that can make management system audits Issued in accordance with the natural resources tax law article 23 sixth paragraphs 3 and 4, and article 24, third subparagraph of paragraph 6 and 7 i. General questions 1. determines: 1.1. procedure a What determines the person may carry out environmentally harmful goods at fall management systems, packaging waste management sis theme and single-use tableware and accessories table management sis theme audits (hereinafter-managed system of auditor);
1.2. the environmentally harmful goods waste management systems auditing procedures;
1.3. packaging waste management system and single-use tableware and accessories table management system auditing procedures. 2. Environmentally harmful waste of goods, goods or articles used in packaging or in single-use desk accessory for ku and traa operator (hereinafter referred to as the establishment's niekotāj), which the League of the partners do not pay tax on environmentally harmful goods, packaging of goods or products or disposable containers and table at derum, prepare over view of environmentally harmful waste of goods, goods or articles used in packaging or in single-use containers and accessories for the table and indicates the calculated tax amount (hereinafter report). The report in paper form and electronically submitted for examination to a managed system of auditor, which has not participated in the preparation of the report and is independent of the operator. 3. The operator shall: 3.1 ensure management systems auditor access to manage the expectations of the documentation available for the establishment of cooperation with the joke scheme members (referred to as the contract partner) and business operators who deal with environmentally harmful waste of goods, goods or articles used in packaging or in single-use containers and accessories for the table collection, acceptance, processing, back recycling and recovery;
3.2. to verify the management system and provide other necessary information by management systems auditor was requested by the demand side. II. Management systems audit 4. Management systems auditor has the right to request and receive in the information society: from 4.1 a for merchants who deal with trade waste harmful to the environment, the release of the goods or articles, however the package or single-use containers and accessories for the table collection, back acceptance, handling, processing and exempt radio, not on the basis of contracts concluded with operators who are either over view running nose;
4.2. the contract partner of the operator-natural resources tax paid in ERS. 5. Management systems auditor within one month from the receipt of the report the day shall draw up a report on the review of the audit results. Ie provides operator messages in paper form in two copies and electronically. 6. to verify that the audited report on tubers and full accuracy, management systems auditors this provision in paragraph 5 of that report shall certify the accounts audited at this Bill in the laws on natural resources and waste management requirements and the establishment plan of the joke. Management systems auditor report in accordance with the provisions of this annex. The report considers appropriate where: 6.1. data are true and do not contain contradiction;
6.2. environmentally harmful goods and waste materials, goods or articles used in the packaging or container of the table used once and accessory inventory is complete and appropriate;
6.3. data is compiled for the appropriate period and meet the management system for the actual economic activity;
6.4. the difference between the auditor submitted data (total of goods harmful to the environment and their waste, waste product or product packaging or single-use the table container and the amount of accessories) and not all the results of the inspection provide 10 percent of the total goods harmful to the environment and their waste, waste product or product packaging or single-use containers and accessories for the table, as well as not allow other substantial inconsistencies. 7. Management systems auditor's job is to determine whether the report contains incomplete, false or inaccurate information about: 7.1. product or product packaging material type and weight, if the packaging is added to the goods or art or imported in a leader + grant, along with the pre cēm and used their own economic activity;
7.2. retail and catering disposable table marketed in containers and accessories material type and weight;
7.3. the realized and their economic activity environmentally damaging goods used in form and amount (weight or number);
7.4. environmentally harmful waste of goods, goods or articles at Le kojum or single-use the table and accessory collection, back in the making, processing, and recycling or recovery or recycling or recovery of exports to other countries (hereinafter management system). 8. Management systems auditor examines the topic of management activities and reporting of the sis contains information, as well as assess the report in the attached note to the document of compliance with the law on natural resource tax and waste management requirements related to tracking, calculation of the tax and waste management, including: 8.1 the goods or products used in packaging and disposable utensils and accessories the table amounts and classification by type of material;
8.2. goods harmful to the environment and the amount of waste by type and classification and Kate crews;
8.3. calculation of natural resources applied tax rate, and calculated the natural resources tax;
8.4. the collection and return of goods harmful to the environment adopted the waste, waste products or product packages or single-use containers and accessories for the table;
8.5. in the Republic of Latvia, processed and treated recycled environmentally harmful waste of goods, goods or articles used in packaging or in single-use containers and accessories for the table;
8.6. to other countries and exported processed, recycled and recovered waste environmentally harmful goods, goods or articles used in packaging or in single-use containers and accessories for the table;
8.7. the total processed, recycled and recovered waste environmentally harmful goods, goods or articles used in packaging or in single-use containers and accessories for the table. 9. Management systems auditor checks the report by: 9.1. strategic analysis-checking is based on the establishment of all the activities carried out by the niekotāj strategic analysis and their compliance with the laws on natural resources and waste management and the establishment plan of the joke;
9.2. process analysis-check is based on the operator's or Syme joke around the system, the data and information submitted in confidence. If necessary, the auditor examined the information provided waste collection, acceptance, processing, back recycling or recovery;
9.3. the risk analysis-check is based on risk management POS, as well as determining operator SBA activity detection, aspects of which could mistakenly identify the total waste of goods harmful to the environment, the waste product or product packaging or single-use containers and accessories for the table. 10. Management systems auditor is responsible for non-disclosure of the information which the operator shall classify as restricted access information. III. A Person may carry out management systems audits Of management systems 11. Auditors must be independent of the operator's body that accredited the national agency "Latvian National Accreditation Bureau" to the standard LVS EN ISO/IEC 17020:2005 "the main criteria for different types of bodies performing inspection" and complying with the provisions in this paragraph 12 requirements and for which the economic Ministry published a notice in the newspaper "journal" or accredited by another Member State of the European Union of the conformity assessment body. 12. Management systems auditor accredited if: 12.1. it has knowledge of the administrative requirements for the activities being verified;
12.2. it can prepare the information on the goods and articles 12.2.1.: packaging;
12.2.2. environmentally harmful goods and disposable table vessel and forgive the rum;
12.2.3. environmentally harmful waste of goods, goods or articles used in the packaging, as well as single-use the table and accessory collection, acceptance, processing, back recycling and recovery or removal of the treatment, recycling and recovery to other States;
12.3. it is familiar with the environmental management system;
12.4. it is higher education and experience of environmentally harmful waste of goods, goods or articles used in the packaging and disposable utensils and accessories of table management. IV. final question 13 to 2008 September 1 management system audit may be performed by auditors of management systems that are registered in the national Office of environmental monitoring. Prime Minister a. Halloween

Minister for the environment r. vējonis annex Cabinet 18 September 2007 the Regulation No 631 Report of examination questions For 1 item or product packaging and disposable containers and table of judgments: 1.1. is listed in all the territory of the Republic of Latvia in the package and their zēt in real economic activity in the goods or used leader + grant added packaging art and disposable table vessel and forgive the rum materials and packaging materials-weight in kg quantity?
1.2. documents certifying the product or product packaging and disposable utensils and accessories the table material type and weight, meet the requirements of the law?
1.3. does the operator given the natural resources tax, nor to acts under the matīv the rates laid down for each product or product packaging and disposable utensils and Desk accessories, material type and unit of weight?
1.4. the operator referred to in the report Or data product or products used for packaging and disposable utensils and desk accessory material weights correspond to the establishment of the niekotāj contract partners, accounting documents, registers and data presented in the summaries?
1.5. the goods or products used in packaging and disposable utensils and accessories of table management is carried out in accordance with environmental protection legislation?
1.6. Or to another country for recycling and recovery of packaging waste exported product or product packaging and disposable table bowls and accessories processing took place according to the relevant European Union law requirements?
1.7. the recovered waste disposal service Or product or product packaging and disposable utensils and accessories the table percentage of match regulations specified recoverable amount during the period?
1.8. Or the operator applies the management plan and agreement with the Ministry of environment management systems provided?
1.9. Or the operator has provided management system plan?
2. For environmentally harmful goods: 2.1 or operator contract partners are listed all environmentally harmful goods marketed and used their own economic activity?
2.2. the contract partner or operator to ensure that environmentally harmful goods and their weight are listed correctly set?
2.3. the contract partner or operator in accounting laws and used documents?
2.4. the contract partner or operator environment listed goods are classified in groups in the rate of taxation according to the classification of goods harmful to the environment?
2.5. the contract partner or operator records the documents used to support the weight of goods harmful to the environment, are presented according to the law requirements?
2.6. the contract partner or operator messages submitted from the accounting records correspond to the information which the operator is presented in the report?
2.7. the operator the information referred to in the report on collected and laid back environment with harmful amounts of goods is justified?
2.8. the operator's report said details of the treated volume of goods harmful to the environment are reasonable?
2.9. Or the operator provides goods harmful to the environment in the waste processing plant for the processing of the transfer, which has received an appropriate environmental legislation specific permission?
2.10. can the operator provides goods harmful to the environment in the waste collecting or making of back, reuse, treatment, recycling and recovery of volume run according to the requirements of the laws of the period?
2.11. the operator shall apply to the establishment Or the joke plan and agreement with the Ministry of environment management systems provided?
2.12. Or the operator has provided management system plan? Minister for the environment r. vējonis