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

Read the untranslated law here: https://www.vestnesis.lv/ta/id/159554

Cabinet of Ministers Regulations No. 437 in Riga in 2007 (26 June. No 37 38) procedures for exemption 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 (can there-the operator) shall provide the Ministry of the environment, or its subordinated authorities documents proving the environmentally damaging goods on the 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 taxable person shall provide the Ministry of the environment or its subordinated authorities 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 taxes, natural resource tax payer (hereinafter taxable person), 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. Waste management system design and implementation plan (management plan) package that provides that the taxpayer's or its marketed economic activity environmentally harmful 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 created the environmentally harmful goods or waste collection points in accordance with the requirements of the law or of goods harmful to the environment, the adoption of the waste at the point of sale of the goods. 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 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 information referred to in paragraph 6 of the 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 in waste management systems shall be submitted to the Ministry of the environment (hereinafter the Ministry) in paper form and electronically: 8.1 application for tax exemption. 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 should be submitted to the Ministry. 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 Ministry in paper form and electronically: 9.1. application for tax exemption. The application indicates the operator's business name, registration number, registered in the commercial register address, information on environmental laws and regulations received by the authorisation 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 the section where the information provided is 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 on the recovery of the economic operators 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. After the conclusion of a new Treaty during the month information (annex 3) for them to be submitted to the Ministry. The operator must be able to produce the original documents or to submit copies of the administering 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) demonstrated a willingness to invest in the mu on the means necessary for the implementation of the management plan of goods harmful to the environment waste recycling regulatory compliance with the required amount. 10. the Ministry of the environment month 8. these provisions or paragraph 9 of receipt of documents shall take a decision on the conclusion of the agreement on the management and payment of the tax exemption on goods harmful to the environment. 11. If, after the receipt of the documents are found to be incomplete, the Ministry shall notify the taxable person or the operator who submitted the document. If two weeks of missing information is not provided, the Ministry shall decide to refuse management contract and shall not apply the exemption from the payment of tax on goods harmful to the environment. 12. the decision on the conclusion of the contract and the management of the tax exemption of payment for environmentally harmful goods indicates that environmentally harmful goods applicable exemption, as well as the period to which it is assigned. The contract 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. 13. The Ministry during the week following the adoption of the decision on the conclusion of the contract and payment of the tax exemption on goods harmful to the environment shall prepare and sign a contract with the taxpayer or the operator of a waste management system (hereinafter referred to apsaimniekoš NASA agreement). 14. 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. 15. 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. 16. A change in the taxable person who concluded a contract with the operator of a waste management system, with the establishment of the Ministry concluded a joke contract shall be the appropriate corrections. Management contract shall be supplemented by the new taxable persons only by individual decision. Changes in the management of the contract shall be not more than once every quarter. The new system for a temporary exemption from the payment of tax by the next quarter for the first of the first month following the date of adoption of the decision. 17. the operator whose contract partners do not pay tax on goods harmful to the environment, information about new contract partner shall be submitted together with the Ministry: 17.1. 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 countries (table 1 of annex 1);
17.2. 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 temporary management program. 18. the operator or, if the taxpayer has entered into a management agreement with the Ministry is obliged to report on the implementation of commitments contained in the plan of Exchange. The Ministry is reviewing the exemption from tax payment for environmentally harmful items 10 and 11 of these regulations in accordance with the procedure laid down in point and, if necessary, amended by the operator or the tax payer contracts. 19. Where a taxable person who, with the establishment of the niekotāj entered into an agreement on goods harmful to the environment management of waste, and on the basis of this contract is exempt from the payment of tax on goods harmful to the environment, the contract terminates, the wage tax exemption ends, starting with the first month in the next quarter for the first date following the adoption of the decision and the amendment of the relevant ministries and the operator's management contract. The taxable person a contract for one kind of goods harmful to the environment waste management may conclude with just one apsaimn at the kotāj. 20. 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 month of the date the Ministry submitted 20th report of quarter realized, or your economic activity used goods harmful to the environment and natural resources of estimated tax (annex 4). 21. 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 next year's February 20) submitted a report on the Ministry of the environment waste management of goods (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. 22. the operator whose contract partners do not pay tax on goods harmful to the environment, every year until 1 may submit the audited accounts of the Ministry for the past 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 of goods tracking and management requirements and the list of taxable persons who have concluded a contract with the establishment of the operator of a joke. 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. 23. the report shall be accompanied by the following information: 23.1. environmentally harmful waste acceptance of the goods or the organisation of collection 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;
23.2. a description of the measures provided for in the company or customer information and involvement of environmentally harmful waste of the goods;
23.3. the list of operators who have carried out environmentally harmful goods or processing of waste or recovery;
23.4. 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);
14.6. a list of the packing slip number and issue date, which signed or stamped by the competent authority of that State according to the European Council Regulation No 259/93 on the supervision and control of shipments of waste within, into and out of the European Community or to the Basel Convention on the control of transboundary movements of hazardous wastes 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;
14.7. list of proof collected, received and recycled or regenerated the specific environmentally harmful waste of the goods for a specific 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;

14.7. 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. 24. 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 receipt for received and recycled or regenerated the specific environmentally harmful waste of the goods within the period shall be submitted to the Ministry for each six-month period up to the 20th of the month following half-year. 25. The Ministry on its website the internet puts it on a list of the operator with the Ministry entered into management agreements. 26. the environmentally damaging goods of recovery volumes of waste management system under the provisions of annex 6. 27. Management contracts concluded before the entry into force of rules and exemptions for the payment for which the decision up to the date of entry into force of the provisions, in force until their expiry. 28. Be declared unenforceable in the Cabinet of 16 May 2006, Regulation No 404 ' provisions, arrangements for exemption from environmental taxes pay for environmentally harmful goods "(Latvian journal, 2006, nr. 82). 29. the regulations shall enter into force by 1 July 2007. Prime Minister a. Halloween Environment Minister r. vējonis annex 1 Cabinet of 26 June 2007, regulations No 437 information on goods harmful to the environment, the waste and the planned tax natural resources Minister for the environment r. vējonis annex 2 Cabinet 26 June 2007 Regulation No. 437 of the information on the planned for recovered waste of goods harmful to the environment and the Minister of the environment size r. vējonis annex 3 of the Cabinet of Ministers of 26 June 2007, regulations No 437 information on contracts concluded with operators Environment Minister r. vējonis 4. Annex to the Cabinet of Ministers of 26 June 2007, regulations No 437 overview quarter marketed or their economic activity environmentally harmful goods used and calculated tax natural resources Minister for the environment r. vējonis annex 5 Cabinet of 26 June 2007, regulations No 437 report of goods harmful to the environment management of waste, the Minister for the environment r. vējonis annex 6 Cabinet 26 June 2007 the Regulation No. 437 of goods harmful to the environment of recovery volumes () and no PO box of goods harmful to the environment environmentally harmful waste of goods acceptance or collection rate until 31 December (%) in relation to the year of their unrealized or economic activity were imported and used the environmentally destructive goods goods harmful to the environment of the waste re-used or recycled, processed volumes up to 31 December (%) in relation to the year accepted or collected (delivered to the processing plant) environmentally harmful waste of goods 2007.2008. from 1 January 2009 2008 2007. from 1 January 2009 1. Grease 25 35 40 80 80 80 2. Electric batteries and the galvanic currents Source: 2.1 electric batteries, lead 60 70 80 80 80 80 2.2. electric batteries, Ni-Cd and Ni Fe-60 70 80 80 80 80 2.3. primary cells and primary batteries 15 20 25 80 80 80 2.4. other electrical batteries 60 70 80 80 80 80 3. Ozone-depleting substances (such as HCFCs, halons) for which to pay environmental tax all types of tires 100 100 100 80 80 80 4.40 50 60 80 80 80 5. Oil filters 15 20
25 80 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) 15 20 25 80 80 80 6.2. large cooling appliances, refrigerators, freezers and small size 15 20 25 80 80 80 6.3 household appliances 15 20 25 70 70 70 6.4. information technology and electronic communication equipment (excluding monitors and cell phones) 15 20 25 75 75 75 6.5.
monitors 15 20 25 75 75 75 mobile phones 15 20 25 75 75 75 6.6 6.7. large consumption equipment (except television) 15 20 25 75 75 75 6.8. televisions 15 20 25 75 75 75 6.9. electrical and electronic tools (except large stationary production mechanisms, which are not portable or permanently attached) 15 20 25 70 70 70 6.10. gas discharge bulbs 30 40 50 70 70 70 6.11. lighting fixtures (except for gas discharge lamps) 15 20 25 70
70 70 6.12. monitoring and control instruments 15 20 25 70 70 70 6.13. toys, sports and leisure accessories 15 20 25 70 70 70 6.14. medical devices (with the exception of implanted and infected medical devices) 15 20 25 70 70 70 6.15. vending machines 15 20 25 80 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 according to the waste management law 20. the third paragraph of article 1. The following tables set out the amount and processing relating to all types of electrical and electronic equipment.
Minister for the environment r. vējonis