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

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/147556

Cabinet of Ministers Regulations No. 915 Riga 2006 November 6 (Mon. No 57. § 18) 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 to the Ministry of the environment, or its subordinated institutions (hereinafter the Ministry) documents attesting to packaging or single-use container management system and the application of non-reusable packaging or container apsaimn the kotāj (-niekotāj to the establishment) contract partners, participation in such systems;
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 packaging or single-use container management system;
1.3. requirements for non-reusable packaging or container by setting the apsaimn creation and application of the system, 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 and regulations;
2.2. measures for public information and involvement in the package you used or single-use container management, including work with the cities of participative, 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 are collected in their pursuit of the business of the area. 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 Ministry (also electronically): 4.1 an application for relief. The application indicates the taxable person's business name, registration number of the company in the commercial register, a legal address and details of the relevant environmental protection received by the statutory authorization, 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 authorised 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 take non-reusable packaging or container collection, recycling and recovery or outward processing and reclamation of the territory of the Republic of Latvia and who have received the appropriate environment for the protection of the statutory authorization. A taxable person is obliged in writing one month to inform the Ministry about the newly concluded or extended contracts with the 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 national officers (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 referred to as the apsaimn bite), obtain an exemption, the operator shall submit to the Ministry (also electronically): 5.1 an application for relief. The application specifies the niekotāj firm, establishment registration number in the register of companies, legal address and details of the relevant environmental protection received by the statutory authorization if the operator even make disposable packaging or container recycling and recovery;
5.2. the management plan for the next three years. Plan signed and stamped paraksttiesīg person or authorised 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 take non-reusable packaging or container collection, recycling and recovery or outward processing and reclamation of the territory of the Republic of Latvia and who received appropriate environmental legislation specific permission. A taxable person is obliged in writing one month to inform the Ministry about the newly concluded or extended contracts with the 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 national officers (at their request) the original contract specified in the list;
5.4. the list of taxable persons, which concluded with the kotāj of the apsaimn Treaty on the non-reusable packaging or container by setting the apsaimn system and the operator's contract partners to participate in this system. The list identifies each tax payer's company, registration number Entered in the register and the mu Office 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 legislation. 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 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, SWOT 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, possible covering customers from the territorial point of view, 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 apsaimniekoš NASA;

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 amounts to the establishment of a system within the joke comply with environmental protection laws and regulations set by the packaging waste recycling and recovery volumes. 9. The Ministry within three working days following that rule 4 or 5 document referred to in paragraph shall send them a receipt package management to the Council for assessment. Package management Council within three weeks after receipt of the instrument of the dock shall prepare and submit to the Ministry of information of the received documents for compliance with the requirements of these provisions and recommendations for the management of the contract and of the application of the exemption. 10. Minister of environment in the Act on administrative procedures the prescribed period after the receipt of the application to evaluate the packaging around the Management Council recommend mu and shall take a decision on the conclusion of the agreement on the management and application of the exemption. 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 the missing information in two weeks time is presented in three minis, Minister of the environment makes a decision to refuse the conclusion of the agreement on 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 granted for a period of mu, which in its submission, the indicated by the taxable person or operator, but not more than three years. 13. The Ministry during the week following the adoption of the decision on the conclusion of contract farming and the application of the exemption to prepare and conclude a management agreement with the taxpayer or the operator. 14. If the management contract with the operator, the Ministry concluded that within ten working days following the date of conclusion of the contract and the decision on the acceptance of the application for exemption in writing to their līgumpar the sector partners of the signed agreement and the applicable exemption from tax payment, indicating a decision of the Minister of the environment date and 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 a contract with the establishment of the operator of a joke. 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 contract shall be supplemented by the new taxable persons only 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 partner shall be submitted together with the Ministry: 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 protection regulations, the processed and collect 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 Ministry is obliged to notify the Ministry of management plan the implementation of commitments contained in the changes. The Ministry asked the rules 9, 10 and 11 set out in review of the application of the exemption and, if necessary, his Ministry 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. We niekotāj establishment shall inform the Ministry about the contract with termination of taxable persons, indicating the agreement termination date. A taxable person who has entered into an agreement with the apsaimn setting, the operator is entitled to terminate the contract with the kotāj and the apsaimn 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 month of the date the Ministry submitted 20th report of quarter or its marketed economic activity or of the packages used in trade and catering disposable container marketed 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) by the Ministry report on packaging and disposable container we joke and the establishment of tax calculated 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 the Ministry submitted a report each quarter to quarter in the following month to date divdesm multiannual. 23. the operator whose contract partners do not pay tax, every six months (up to 20 February and 20 august), submit a report to the Ministry according to the provisions of annex 4. 24. the operator of each year up to May 1, submitted to the Ministry of environmental protection laws and regulations prescribed audit report for the previous year under the provisions of annex 4. The kotāj Apsaimn to the report adds the auditor's opinion on the review of the information on the compliance with the requirements set out in the regulations for non-reusable packaging and container tracking and managing the horse, and the list of taxable persons who have concluded contracts with the management apsaimn kotāj. The list identifies each tax payer's business name, registration number of the company in the commercial register, a legal address and the period during which the tax in question paid performers had concluded 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 disposable container collection system of organisation (point where the collection sites, as well as indicating the collection methods and operators who have carried out specific locations pick);
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 be carried out in a non-reusable packaging or container material collection, transportation, recycling and recovery;
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 pursuant to 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 the packaging or disposable container waste is exported for recovery outside the European Union. The operator has the obligation to produce milk national officers (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 Ministry for each six month period following the month in the half-year to the 20th day;
25.7. a list of documents, which confirm the disposal of packaging waste for reuse. The operator provides the national officers (at their request) that the original documents. 26. the Ministry or its subordinated bodies home page on the internet are placed in these regulations referred to reports and a list of the operators who have concluded contracts with the Ministry of water management. Prime Minister a. Halloween

Minister for the environment r. vējonis annex 1: Cabinet of Ministers on 6 November 2006, regulations No 915 or concluded agreements with merchants planned Environment Minister r. vējonis annex 2 Cabinet on 6 November 2006, regulations No 915 information on packaging and disposable utensils and accessories table Environment Minister r. vējonis annex 3 of the Cabinet of Ministers on 6 November 2006, regulations No 915 overview quarter marketed or its economic activity or the packages used in retail and catering realized single-use container volume and the calculated tax, Minister for the environment r. vējonis annex 4 of the Cabinet of Ministers on 6 November 2006, regulations No 915 overview of single-use packaging or container and the Desk accessories and the calculated tax natural resources Minister for the environment r. vējonis