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

Read the untranslated law here: https://www.vestnesis.lv/ta/id/138897

Cabinet of Ministers Regulations No. 503 in Riga, 20 June 2006 (pr. No 33 65. §) 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 paying tax on natural resources (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 environmental Ministry documents showing end-of life vehicles management systems development and application 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. These provisions 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, permanent physical and legal persons paid by the vehicle identification number to compare Road Safety Directorate, but before the registration of the vehicle.
4. the tax on vehicle pay to the credit institution or the road safety Directorate. Funds derived from tax payments, road safety Directorate, not including them in your current account, within three days of contributions in a specific State budget account. Tax collection costs shall be borne by the taxpayer.
5. Charging a tax payer shall issue payment document, which contains information on the payer, the vehicle and the amount of tax paid.
6. If a 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 registration of permanent disposal in Latvia for export from Latvia, may receive a taxable person if it is at 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 declared residence) application for tax refund 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 Latvia.
10. Paid tax refund, if the vehicle within six months after the first registration of permanent disposal removal from Latvia, from the State budget by the State revenue service territorial institution according to the taxpayer's legal address or the place of residence declared 30 days after the request of the taxable person and the provisions of paragraph 9 of the documents referred to in the receipt.
11. Not properly paid and overpaid tax refund from the State budget by the State revenue service territorial institution (according to the legal address of the payer or the declared place of residence) at the request of the payer under point 8 of these rules.
 
IV. Procedures for exemption from environmental taxes pay for vehicles 12. Exemption from the tax on the vehicle, the vehicle Builder or his authorised representative, — the person shall submit to the Ministry of the environment: 12.1 an 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;
12.2. the establishment of the joke to the end-of life vehicles systems design and implementation plan for the next five years, which is signed and sealed by the person with signature rights or authorised person, if the taxable person himself shall establish and implement an end-of life vehicles management systems, or a list of contracts concluded with operators who collected and processed or exported from the territory of Latvia for the treatment of end-of life vehicles, including the merchant's end-of-life vehicles management plan that accepted national environment service regional environmental administration. Taxable persons by State officials presented the request of original documents;
12.3. 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 the Builder of the vehicle or his authorized representatives produced the contract with the Builder of the vehicle by the end of the above brands are collected free of charge from the last owner, treated and processed into legislation on end-of life vehicles recycling and environmental requirements set by processing companies.
14. the plan shall contain the following information: 14.1 the mastered planned end-of-life vehicles and the total mass;
14.2. the existing and planned end-of-life vehicles collection site location;
14.3. details of contracts that have been concluded and are scheduled to conclude with the end-of life vehicles or processing businesses.
15. The Ministry of the environment within three working days following that rule 12, paragraph document receipt, forward them to the end-of life vehicles Management Council (hereinafter Council). During the month the Council assess the compliance of the documents received 12 point those provisions with the requirements of the Ministry of the environment and provide a recommendation based on the application of the exemption from the tax. The Minister of the environment within five working days after receipt of the recommendation, the Council shall take a decision on the contract for the management of end-of-life vehicles (hereinafter management contract) with tax and relief from the tax.
16. If, after the receipt of the document, the Ministry of the environment or the Council finds that they are incomplete, the Ministry shall inform the tax payer. If the two weeks required information is not submitted to the Minister, Ministry of 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 payment of tax, the Ministry of the environment of the vehicle Builder or his authorised representative, — the taxpayer entered into a management contract. Ministry of the environment of the decision taken and the management contract concluded within five working days in writing to 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 five years, starting 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 Ministry of the environment, 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 reporting exemption for the application of this provision for payment 15 and 16 in accordance with the procedure laid down in point and, if necessary, together with the tax payer shall amend the conditions of the contract.
 
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 income, each year up to February 1, in paper form and electronically submitted to the Environment Ministry in the detailed review of the implementation of the plan and collected, treated and processed the previous end-of-life vehicles in a calendar year (hereinafter report).
21. the report shall include the following information: 21.1. the number of end-of-life vehicles collected and the total mass;
21.2. the end-of-life vehicles or collection systems;
21.3. the processed and recycled, the number of end-of-life vehicles and the total weight. 
 
VI. final question 22. Regulations shall enter into force by 1 July 2006.
Prime Minister a. Halloween Environment Minister r. vējonis

Editorial Note: the entry into force of the provisions by 1 July 2006.