Advanced Search

Natural Resources Tax Calculation And Payment Arrangements

Original Language Title: Dabas resursu nodokļa aprēķināšanas un maksāšanas kārtība

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Cabinet of Ministers Regulations No. 504 in Riga, 20 June 2006 (pr. No 33 66) natural resources tax calculation and payment arrangements are Issued according to the natural resources tax law article 4 of part 1 and paragraph 2, article 4, fourth paragraph, second paragraph of article 12, article 14, article 15, first subparagraph, second subparagraph of article 16, article 17, article 20, article 23 of the sixth part 1 and 2, article 24, third subparagraph 1., 2., 3. , (4) and (5), article 27, first paragraph 1, 2 and 3 of paragraph i. General questions 1. determines: 1.1., natural resources, waste contaminants and radioactive substances classification and compliance with the natural resource tax (tax) rate groups;
1.2. classification of goods harmful to the environment, technical characteristics and compliance rates;
1.3. packaging of goods and products, which are not taxed;
1.4. the procedures for the issue of the use of natural resources permit, to allow economic activity to use natural resources obtained from underground and above ground structures in construction, installation of surface ūdensobjekt, bottom cleaning, or deepening, as well as to be able to use the economic activity resulting valid minerals for which tax was not paid;
1.5. procedures applicable tax rate for the current tax period in the geological structures of the natural gas pumps or greenhouse gas;
1.6. the type and amount of contamination in the sample declaration form and the form information, as well as filling out a form and submitting the order (polluting activities of category C);
1.7. carbon dioxide (CO2) emissions calculation procedure;
1.8. the order in which tax is calculated for the stationary technological equipment for the amount of greenhouse gases emitted, which do not contain the number of the emission allowances;
1.9. the procedure applicable to the tax rate on the park's snail (Helix Pomatia l.) collection for further economic use;
1.10. weight of goods harmful to the environment of formal records and information;
1.11. environmentally harmful goods weight detection method, if the taxable person does not have the required weight of goods harmful to the environment of formal accounting document;
1.12. the nature of the packaging material and the weight of supporting accounting documents and information of relevance to them;
1.13. the institution which shall issue an opinion on packaging material and disposable tableware and table accessories (containers) the type of material and the weight if the taxable person does not have the required packaging materials or single-use container material type and weight of the formal accounting document;
1.14. packaging material type and weight detection method, if the taxable person does not have packaging material type and weight of the formal accounting document;
1.15. the permissible deviation from the packaging and disposable container weight norms, if weight is justified by accounting documents;
1.16. single-use container material type and weight of the methods, if the taxpayer's sausages do not have single-use container material type and weight of the formal accounting document;
1.17. the order in which the records or the natural resources used by the nature and extent of environmental pollution and environmentally harmful goods, packaging, once used by jamo dishes and radioactive substances;
1.18. tax calculation and payment arrangements;
1.19. review the sample form of the calculated tax natural resources and filling out a form.
2. the cost of taxable commercial activities shall include only the tax payments for the exploitation of natural resources and the use of certain levels, limits on pollution limits for certain levels of valid properties of subsoils, pump the geological structures of natural gas or the greenhouse effect gases, for environmentally harmful goods and packaging of goods sales or your Muggle artifacts economic activity, for single-use container sales in retail and catering and about the use of radioactive substances.
 
II. Tax on the extraction of natural resources and the use and emission of pollutants 3. Permissions park snail (Helix Pomatia l.) collection of nature protection authority issued on the basis of the results of the competition.
4. consent to use of natural resources (annex 1) shall be issued for the implementation of natural resources it extracted natural resources Tax Act, (hereinafter the Act), article 12, second paragraph, the determined economic activities. Natural resource use permit shall be issued for one year national environment service regional environmental administration (hereinafter regional environmental administration), where natural resources are obtained.
5. to get the permission of use of natural resources, the taxable person shall provide the regional environmental administration following documents: 5.1 the application that contains the following information: 5.1.1 estimated realizable way of the natural resources (according to annex 1 of the law);
5.1.2. the expected realisable amount of natural resources;
5.1.3. the location of natural resources and economic activities, which has natural resources (under article 12, second paragraph);
5.2. land ownership or use rights supporting documents justifying the right to dispose of the natural resources;
5.3. the documentation that defines the economic activity of the natural resources involved and the actual amount;
5.4. If from one object in economic activities involving natural resources, which total more than 1000 m3-Latvian environmental, geology and Meteorology Agency's opinion that, through economic activities that do not require the use of the subsoils permission (license);
5.5. area map (scale 1:10 000 or more), which shows the location of natural resources.
6. If not submitted all this provision in paragraph 5 the following documents, the regional environmental authority within 14 days after receipt of the application in writing to the applicant of the additional information required. On the day of acceptance of the application shall be considered the date on which the taxable person has submitted all the necessary documents.
7. the tax on natural gas or the greenhouse gases of the ģeoloģ drawing kajās structures for the calculation the taxpayer during the tax period of actual natural gas pumps or greenhouse gases.
8. the tax calculation in water resources used for classification essay Cates of the law referred to in annex 2 of the types defined in the waters of this provision in annex 2. Get the daily burden of the waters by mining volume measures and records in one calendar month cut and calculating the average mining volume.
9. Tax calculation used for classification of pollutants in response to Community law listed in annex 5 of the hazard classes specified in annex 3 of these rules.
10. Tax on mining and natural resources use and environment pollute you the actual nature and extent of the taxable person calculated in accordance with the rates based on the extraction of natural resources, pollute the environment and use of accounting data you analytical data or calculations and relevant authorization or licence limits set.
11. Limits of natural resource extraction and use, and the issue of contaminants in the environment determines the environmental legislation that permits and licenses for each natural resource and pollution type separately.
12. Tax calculation for each natural resource or environmental contaminations.
13. Tax on mining and natural resources use and environmental pollution limits in the taxable basis calculated in accordance with the provisions laid down in the annexes of the law rates.
14. Regional Environment administrations officials the aligning an overview of estimated natural resource tax (hereinafter report) (annex 4), check the accuracy of tax calculation, taking into account the report data on mining and natural resources use and environment of pollution emitted.
15. Where the issue of contaminants in the environment is not specified, the limit is a tax on the entire amount of the pollutant is calculated as for contaminant emissions limit and report made "without limit". (C) the General emergency tax on polluting activities of all pollutants shall be calculated at the tax rates as for pollutant emissions limit and report made "without limit".
16. Tax on waste disposal dumps and landfills that do not have a set weight, calculated on the volume of waste disposed in uncompressed form, on the basis of the accounting data and allowing special packaging (also account for Nehru), ballast, stabiliser and other impurities in the volume (volume).
17. the taxable tax payments for the exploitation of natural resources and use over the limits fixed amounts and virslimit pollution is calculated starting with the day when the limit is exceeded or permission or license.
18. A Person whose economic activity is seasonal in nature and which pays a tax on mining and natural resources use and environment pollution ņojum, issued a report completed for the period of the activity.

19. the list of taxable persons with the calculated tax amount agreed for the current year, the regional environmental authority until next year March 20 submitted to State revenue service territorial institution or large tax payer (hereinafter the State revenue service territorial institution). The country is the US service territorial institution shall pay the tax control and recovery.
20. The law provided for in annex 4 of the carbon dioxide (CO2) emissions do not impose limits. A tax on all carbon dioxide (CO2) emissions calculated as carbon dioxide (CO2) emissions limit and report made "without limit".
21. the tax on carbon dioxide (CO2) emissions from stationary technological equipment of the taxable person calculated as the sum of emissions resulting from the combustion of fuels and emissions resulting from raw materials and consumables in specific production processes.
22. Carbon dioxide (CO2) emissions are calculated for each fuel, raw materials and consumables form individually.
23. Emissions (tonnes) from incinerators (except hazardous or municipal waste incineration plant) is calculated by multiplying the volume of fuel consumed (tonnes or cubic metres) with the lowest combustion heat factor (teradžoulo per tonne or teradžoulo on cubic meters), the emission factor (tonnes of CO2 to teradžoul) and the oxidation factor.
24. Emissions (tonnes) from the machine metal ore (including sulphide ore) roasting and melt, cast iron or steel plant in pirmreiz jai or re-melting (including continuous spilling), equipment of cement clinker in rotary kilns, lime in rotary furnaces or other equipment, glass (glass fibres), equipment for the manufacture of clay products fired (including roofing tiles, bricks, refractory bricks, tiles, pattern or porcelain) , equipment production of pulp from timber or other mechanical pulp, paper or paperboard production is calculated by multiplying the consumption of raw materials, consumables, or production (tonnes) emission factor (tonnes of CO2 per tonne of raw material, tons of CO2 per ton of material or in tonnes CO2 Assistant per tonne of production) and conversion factors.
25. the fuel consumption of raw materials and consumables is determined using measuring devices, which measure the volume of it just before you enter the site in a logical, techno or assessing the stock changes during the reporting period, which is calculated by adding the amount of inventory at the beginning of the reporting period and the amount of material purchased during the reporting period, and subtracting the amount of inventory at the end of the reporting period, as well as subtracting the amount of material that is used for other purposes (transportation or re-sold).
26. The fuels lower calorific value in the factor emission factor (without oxidation factor) and the oxidation factor that United Nations (UN) Framework Convention on climate change within Latvia used its last annual report and released on the Latvian environment, geology and Meteorology Agency's website on the internet.
27. The relevant raw material, consumables or products produced emissions factors applied, that the UN Framework Convention on climate change ņām within Latvia used its last annual report, and that the quoted uk pub environment, geology and Meteorology Agency's website on the internet. The conversion factor is one.
28. A taxable person may apply other lower calorific value factor, the emission factor (without oxidation factor) and the oxidation factor values and other emission calculation formula, if it increases the accuracy of calculation and when their use is consistent with the relevant regional environmental governance.
29. the tax on equipment for emitted volumes of greenhouse gases, which are not included in the scheme for greenhouse gas emission allowance, taxable amount calculated in accordance with the rules laid down in annex 4 of the tax rates. Latvian environment, geology and Meteorology Agency within 14 days after the environmental protection regulations in the transfer of the quota period shall inform the State revenue service territorial authorities on taxpayers who must pay tax on equipment for emitted volumes of greenhouse gases, which are not included in the scheme for greenhouse gas emission allowance.
30. A taxable person who carries out the polluting activities of category C, every year until the 10 January regional environmental administration submitted a declaration of category C activities of pollutants (hereinafter referred to as the Declaration) (annex 5) above the šēj of the year. Tax on polluting activities of category C the taxable person is calculated on the basis of the Declaration, the nature and extent of the contamination. A taxable person provides its own kind of pollution and volume tracking.
31. If the plant operator category C activities polluting sector, for which the environmental legislation does not determine the condition and is also not possible to calculate the amount of contaminants in the tax payment — 50 lats year — specifies the report (annex 4) column 4 of form 2 from the line for pollution of the environment.
32. If the merchant obtains and uses natural resources and pollute the environment more regional environment administrations in administrative areas, the taxable person to fill in the report (annex 4) 5 for each form object. This form must be signed by regional environmental management officer. 4. Turn the review form, which contains the total merchant mining and natural resources usage and the amount of pollution emitted into the environment, signed by the regional environmental management officer, the last line of the report. 
 
III. tax on environmentally harmful goods, packaging, radioactive substances and single-use dishes 33. Tax on goods harmful to the environment, disposable containers, packaging and the radioactive substances calculated in accordance with the law of 6, 7 and 8 and in annex 6 and 7 of these regulations laid down in the annex.
34. the justification or from paper, cardboard, laminates with polymers or metal components, plastics (polymers) and made of metal foil and retail or catering in the feasible and reusable containers (including plates, bowls, mugs, cups, glasses, drinking straw, knives, forks, spoons and spraudiņ) are used in many once or use the information contained in their purchase contracts or accompanying documents or indicated on the packaging. If the taxable person cannot be justified that documented the dishes are far more usable, tax must be paid as a non-reusable containers, in accordance with article 24 of the law and annex 7. 
35. If you use the dishes once a person buys at retail next use in catering, duty on these dishes do not have to pay, if well documented to justify their purchase in the retail trade in the territory of the Republic of Latvia.
36. The levy on environmentally harmful goods and packaging of goods and products (hereinafter also – packaging) paid for the previous accounting period in the territory of the Republic of Latvia for the first time realized, or your economic activity environmentally harmful used goods and in the previous reporting period in the territory of Latvia first marketed or their economic activity and the packaging of the goods used in the development of the results of the provision of services to you in the package.
37. A tax on transport packaging or secondary packaging, which removed the item, product or repacked before unpacking the marketing or use of their economic activity, pay for the period during which the goods are unpacked or repacked.
38. Tax on environmentally harmful goods or packaging, a taxable person can pay immediately after these goods or packaging of goods importation in the territory of Latvia.
39. Packing material weight is determined by using one of the following methods: 24.3. direct detection method: packing each unit weighing in accordance with the laws and regulations on metrology;
24.4. indirect method of determining the weight of the packaging material in one of the following ways: 39.2.1. packaging material consumption and (or) the actual consumption in the packaging material weights;
39.2.2. goods delivered by the supplier of the goods packaging technical description (specification);
39.2.3. data for an analogue goods (identical item) analog packaging (material type and identical form) the type of material and weight.
40. The permissible deviation packaging weight, determined by the indirect method, can not be greater than: 24.9. packaging of glass-15% on the package unit;
40.2. the packaging of plastics (polymers), 10% to the packing unit;
40.3. the packaging of metal — 10% for packing unit;
40.4. packaging of wood-15% on the package of the unit under normal conditions and 20% on the packaging unit if the packaging for transport acting moisture;
25.2. the packaging from paper, cardboard and other natural fibres-15% per unit of packaging under normal conditions and 25% to the packing unit, if the packaging for transport acting moisture.

41. Single-use container weight is determined by using one of the following methods: 25.5. direct detection method of each unit weighing container in accordance with the laws and regulations on metrology;
41.2. the indirect methods of determining the weight of the packaging material in one of the following ways: 41.2.1. container material consumption and (or) the actual realized the material weight of the container;
41.2.2. container provided the container supplier technical description (information in nature);
41.2.3. data on analog dish (the same shape and type of material of the container), the type of material and weight.
42. the nature of the packaging material and the weight of the container and the type of material and weight based on one of the following documents: 42.1. accounting records and with the Act (annex 8) reply compare to packing material and (or) container material consumption rates, and (or) actually consumed in packaging materials and the weight of the supporting documents, and (or) actually realized the container type and weight of materials supporting documents;
26.2. the vendor's design and signed document (original), which shows the packaging and container material type and weight (hereinafter the packaging supplier's declaration);
26.3. the contract for the purchase of supplies, which includes information about the nature of the packaging material and the weight of the container and the type of material and the weight given by the supplier of the goods or the packaging or container of the technical description (specification);
26.3. this rule 48 referred to the notified body opinion on packaging material type and weight and the type of material and the container weight;
26.4. If goods are imported from countries which are not Member States of the European Union, and the consignment note contains information on the nature of the packaging material and the weight of the container and the type of material and weight — the Customs authorities approved international freight transport waybill copy of the customs declaration number and date;
26.5. value added tax invoice, which contains all the duty calculation needed information on packaging material type and weight and the type of material and the container weight. Tax invoice produced valid without signature.
43. the use of packaging material and (or) actually consumed packing material type and weight with the Act (annex 8) confirms the taxable person established by the Commission. Use the packing material the rules contain information about a particular item or type of item that you want to add the packaging material type and weight. Use the packing material and (or) actual packaging materials consumed and weight approved regardless of the product packaging. Use the packing material and (or) actual packaging materials consumed and weight determines the place of business or at the packed goods on condition that the beneficiary of it sealed a written agreement and the Commission referred to in this paragraph, the representative of the consignee.
44. the use of the material in the container and (or) actually realized the container material type and weight with the Act (annex 8) confirms the taxable person established by the Commission. Cookware material consumption rules contain information about a particular type of material and the container weight. Cookware material consumption and (or) actual packaging materials marketed and weight determines the place of business or at the receiving container, provided that it entered into a written agreement and referred to in this paragraph, the Commission requested the representative of the dishwasher.
45. If a taxable person is not in possession of a document containing the necessary information on the packaging materials and containers for the weight and material type and weight, and if it is not possible to determine the actual packaging materials and weight and the actual container type and weight of materials, the taxable product packaging material type and weight of the container and the type and weight of materials used in determining data for an analogue analogue goods packaging and analogue containers. If the product packaging material type and weight of the goods used for analogue analogue package or if the container type and weight of the material used in determining analogous dishes, taxable persons established by the Commission (annex 8). The Act also specifies the source from which information about the used in analog and its origin.
46. If the supplier of the goods and the consignee in writing in the contract concluded for the purchase of the goods including all the duty calculation needed information about this standard packaging of goods (i.e., if each item is used in one and the same product packaging) the type of material and the weight of the goods to the recipient even can identify product packaging material type and weight.
47. If the container of the supplier and the recipient of the dishwasher (catering company or retailer) in writing in the contract concluded for the acquisition of a container shall contain all the duty calculation needed information about this standard container type of material and the weight of the container itself can determine the recipient container material type and weight.
48. the opinion about the nature of the packaging material and the weight of the container and mate rial type and weight of packaging certification centre of Latvia prepares two copies. The first copy is received by a taxable person, the second copy of the certification centre of the Latvian package stores the archives for three years. An opinion is a mandatory document. Completed and signed by an opinion from a taxable person does not depend on the certification centre of the Latvian packaging expert.
49. If a taxable person within the territory of Latvia implements or their economic activity uses the goods reused packaging, tax on this package is not due if the reused packaging material type and weight can be documented.
50. Tax on goods is calculated by adding the packages in accordance with the rules laid down in annex 7 rates calculated tax amount for each type of packaging material (including primary, secondary and tertiary (transport) packaging) according to the package.
51. If the individual package type (primary, secondary or tertiary packaging the (transport)) 95% of it consists of materials, weight tax calculated for each type of packaging material used in the total package weight, applying the laws in annex 7, the basic tax rate.
52. Packaging material that does not match any of the rules referred to in annex 7, material groups, the law 7. heading for the rate.
53. Realizing the package together with goods (including primary, secondary and tertiary (transport) packaging), the package is taxed no matter the type of settlement. The package that the buyer's convenience or due to the design of the ad-packed or unpacked product or set of products (purchase), the merchant, are subject to tax, regardless of the type of settlement. 
54. The cosmetics, perfumery, household chemicals, pharmaceutical and packaging of tobacco products regardless of the usage types are subject to tax under article 24 and annex 7.
55. Sausage products, fasteners, cheese wax, tea filter bags and their associated components as well as plastic cards (including payroll cards, credit cards, calling cards) is not a package, and they shall not be subject to tax.
56. the packaging of the goods and products that are not subject to tax: 56.1. anchorage, which used the same product that can be strengthened;
56.2. label, where a taxable person only for the item label.
57. If as a result of the provision of the service is added to the product packaging and service supplied is only the packing and packaging of the product, the package pays tax on the recipient of the service, if he exercises develop you in Latvia.
58. Where a taxable person who pays tax on packaging and which, according to the environmental protection laws need not have spent bundles you the recycling and recovery of waste, can not provide packing material type and weight of support with the accounting documents in accordance with the law and pay the duty — 15 Lats per year, he noted that the amount of the tax report (annex 4) 3 in box 6 of form opposite the line on the packaging of the goods together.
59. Environmentally harmful goods weight down by using one of the following methods: 59.1. using the product supplied by the supplier of goods harmful to the environment technical description (specification);
59.2. using data for an analogue goods (same product) weight;
59.3. when weighing and calculation of the goods in accordance with the laws and regulations on metrology requirements.
60. the weight of goods harmful to the environment shall be based on one of the following documents: 60.1. accounting records and (or) actually realized or environmentally harmful goods used the weight of supporting documents;
60.2. the vendor's design and signed document (original), which shows the weight of goods harmful to the environment (hereinafter referred to as the supplier's declaration);
60.3. the contract for the purchase of supplies, which includes information about the weight of goods harmful to the environment, or the vendor of goods harmful to the environment provided the technical description of the goods (specification);
60.4. If goods are imported from countries which are not Member States of the European Union, and the consignment note contains information on the weight of goods harmful to the environment, approved by the Customs authorities of international freight transport waybill copy of the customs declaration number and date;

60.5. value added tax invoice, which contains all the necessary for the calculation of the tax information on goods harmful to the environment. Tax invoice produced valid without a signature;
60.6. professional associations of persons (which made electrical and electronic equipment manufacturers and which works not less than five years) opinion on a particular category of goods harmful to the environment average weight (Association of opinion may be issued only for the relevant electrical and electronic equipment);
60.7. taxpayer-approved Act (annex 8) or actually realized their economic activity environmentally harmful goods used for weight.
61. Actually marketed or used the environmentally destructive weight of the goods with the Act approved by the taxable person established by the Commission. Weight of goods harmful to the environment is determined by the place of business or to the consignee, provided that it entered into a written agreement and the Commission referred to in this paragraph, the representative of the consignee.
62. If the taxable person does not have the document that contains the information you need about environmentally destructive weight of the goods, and if it is not possible to determine the actual weight of the goods harmful to the environment, by a taxable person of goods harmful to the environment determined weight away uses data on analog products. If the environment determined weight of the goods used for carrying analogue goods, taxable persons established the Commission to transmit to rin to Act (annex 8). The Act also specifies the source from which information about the analog and its origin.
63. If the supplier of goods harmful to the environment and the consignee in writing in the contract concluded for the acquisition of goods including all tax Calc in the definition of the necessary information about this standard weight of the goods, the consignee may even determine the weight of goods harmful to the environment.
64. If the taxable tax pay for radioactive substances, the State revenue service territorial institution after the report (annex 4) receiving requests from the radiation safety Centre information on whether the taxpayer has received a special permit (license) for transactions with radioactive substances.
 
IV. Tax on natural resources exploitation and illegal use, environment pollution discharged, marketed or their economic activity environmentally harmful goods used, the packaging and the amount of radioactive substances 65. Tax pursuant to article 21 of the act calculated on natural resource extraction and use, and the amount of pollution emitted into the environment, the State revenue service levied from the taxpayers, based on national environmental service decision is presented by a taxable person.
66. The duty, calculated according to article 31 of the law, the State revenue service levied from the taxpayers on the basis of the regional Ministry of environment or environmental management, or radiation safety Center the decision is presented to the taxable person.
67. Where a taxable person cannot justify the packaging material type and weight with those laid down in these rules, the accounting records at the request of the State revenue service's opinion on his or her own marketed economic activity commodity packaging used for mate rial type and weight of the rules referred to in paragraph 48 of the institution.  
 
V. concluding questions 68. For electrical and electronic equipment, imported from other countries or produced up to 30 June 2006, but not implemented or used in their economic activity, if it can be documented to justify the tax is not paid.
69. A taxable person who pays tax on electrical and electro niskaj equipment according to annex 6 of the Act and these regulations, as well as annex 7 retailers that Latvia distributes electrical and electronic equipment, until 10 July 2006 to perform up to 30 June 2006 of produced or imported from other countries, but unrealized or their economic activity without the use of electrical and electronic equipment inventory documentary sound to electrical and electronic equipment, for which the amount of tax paid.
70. the documentation about this rule referred to in paragraph 69 of the taxable inventory stored in three years and shall, on request, be produced to the tax trējoš the administra officials.
Prime Minister a. Halloween Environment Minister r. vējonis Editorial Note: regulations shall enter into force by 1 July 2006.
 
The Ministry of environment filed version of annex 1 of the Cabinet of Ministers of 20 June 2006 regulations no 504 Environment Minister r. vējonis Environment Ministry submitted version of annex 2 of the Cabinet of Ministers of 20 June 2006 regulations no 504 rates groups according to the type of ground water by chemical composition and specific characteristics, no PO box
Type of ground water by chemical composition and specific characteristics of the tax rate ($/m3) 1.
High value of underground water: 1.1.
soft and without iron freshwater 0.03 1.2.
sulfate iesāļūden with high sulphide content of 0.03 1.3.
salt water hot and under high bromide content of 0.03 2.
The average value of the underground water 2.1.
All types of ground water that is not mentioned in this annex, paragraph 1 and 3.
0.02 3.
Low value of underground water 3.1.
sulphate freshwater 0.01 3.2.
chloride freshwater 0.01 3.3.
fresh water with a high content of manganese 0.01 3.4.
fresh water with a high content of ammonium 0.01 3.5.
fresh water with a high content of organic substances 0.01 3.6.
artificially added to the freshwater 0.01 3.7.
contaminated underground water, or very bad quality of natural underground water that does not meet regulations 2005 No. 752 "rules on surface and groundwater quality" 10. target value for the annex (A) 0.01 3.8.
salt water with less than 25 mg/l 0.01 bromide content 3.9.
salt water with lower than 250 mg/l bromide content and below the temperature of 0.01 370C note. Chemical composition and specific properties of the specific indicators are set on 21 June 2005 the Cabinet of Ministers Regulation No 448 ' rules on national mineral deposits and their use, national mineral policy, as well as the use of the subsoils authorization or issue a tender or auction order ".
Minister for the environment r. vējonis Environment Ministry submitted the annex 3 of the Cabinet of Ministers of 20 June 2006 regulations no 504 rates groups of pollutants in accordance with classification to danger (water pollution) 1 2 3 4 no PO box
Contaminants and substances of hazard group class tax rate ($/t) 1 2 3 4 1.
Chemical oxygen demand (COD) averaged dangerous 30.00 2.
Total nitrogen (N set.)
on average, a dangerous 30.00 3.
Total phosphorus (P total)
on average, a dangerous 30.00 4.
Absorbable organic halides (AOX total score) averaged dangerous 30.00 5.
Zinc and its compounds dangerous 8000.00 6.
Copper and its compounds dangerous 8000.00 7.
Nickel and its compounds dangerous 8000.00 8.
2.4-dihlorfenoksietiķskāb is dangerous 8000.00 9.
Acrylonitrile dangerous 8000.00 10.
Tin organic compounds (expressed as Tin) dangerous 8000.00 11.
Dichloromethane dangerous 8000.00 12.
Diethanolamine dangerous 8000.00 13.
Dimethoate or rogor dangerous 8000.00 14.
Epichlorohydrin dangerous 8000.00 15.
Phenols (phenol index) hazardous 8000.00 16.
Formaldehyde hazardous 8000.00 17.
2-,3-,4-hloranilīn dangerous 8000.00 18.
Chlorobenzene dangerous 8000.00 19.
Naphthalene dangerous 8000.00 20.
Polychlorinated biphenyls (PCB) dangerous 8000.00 21.
Simazine dangerous 8000.00 22.
Tributyl phosphate dangerous 8000.00 23.
Trifluralin dangerous 8000.00 24.
Monoaromātisk hydrocarbons (benzene, toluene, Ethylbenzene, xylene) with aggregates BTEX dangerous 8000.00 25.
Polyaromatic hydrocarbons (PAH) dangerous 8000.00 26.
Alahlor dangerous 8000.00 27.
Atrazine dangerous 8000.00 28.
Benzene dangerous 8000.00 29.
Chlorfenvinphos dangerous 8000.00 30.
Chlorpyrifos dangerous 8000.00 31.
Di (2-ethylhexyl) phthalate (DEHP) dangerous 8000.00 32.
Dangerous 8000.00 33 Diuron.
Fluoranthene dangerous 8000.00 34.
Isoproturon dangerous 8000.00 35.
4-(about) 36-Nonylphenol dangerous 8000.00.
4-octylphenol dangerous 8000.00 37.
4-tert-octylphenol dangerous 8000.00 38.
Benz [a] pyrene dangerous 8000.00 39.
Benz [e] acefenantrilēn (3.4-benzofluorantēn) dangerous 8000.00 40.
Benz [g, h, i] perylene dangerous 8000.00 41.
Benzo [k] fluoranthene dangerous 8000.00 42.
Indeno [1,2,3-cd] pyrene dangerous 8000.00 43.
Tributyltin cations dangerous 8000.00 44.
Arsenic and its compounds dangerous 8000.00 45.
Chromium and its compounds dangerous 8000.00 46.
Cyclic hydrocarbons of petroleum not dangerous 8000.00 47.
1.2-dichloroethane dangerous 8000.00 48.
Lead and its compounds especially dangerous 50000.00 49.
1, 2, 5-trichlorobenzene especially dangerous 50000.00 50.
Aldrin particularly dangerous 50000.00 51.
Dihlordifeniltrihloretān (DDT), dihlordifenildihloretān (SWP) and dihlordifenildihloretilēn (DDE) particularly dangerous 50000.00 52.
Dieldrin particularly dangerous 50000.00 53.
Mercury and its compounds especially dangerous 50000.00 54.
Endrin particularly dangerous 50000.00 55.
Hexachlorobutadiene, or particularly dangerous 50000.00 perhlorbutadiēn 56.
Hexachlorobenzene particularly dangerous 50000.00 57.

Hexachlorocyclohexane (all isomers), including a particularly dangerous 50000.00 lindane 58.
Trichloromethane (chloroform) particularly dangerous 50000.00 59.
Isodrin is especially dangerous 50000.00 60.
Cadmium and its compounds especially dangerous 50000.00 61.
Perchloroethylene or tetrachloroethylene particularly dangerous 50000.00 62.
PCP particularly dangerous 50000.00 63.
Carbon tetrachloride or particularly dangerous 50000.00 tetrahlormetān 64.
Trichloroethylene particularly dangerous 50000.00 65.
Trichlorobenzene (technical) 50000.00 66 particularly dangerous.
Anthracene particularly dangerous 50000.00 67.
Brominated diphenyl ethers are particularly dangerous 50000.00 68.
C10-C13 chloralkanes particularly dangerous 50000.00 69.
Endosulfan particularly dangerous 50000.00 70.
Alpha-endosulfan particularly dangerous 50000.00 71.
Nonylphenol (mixed isomers) particularly dangerous 50000.00 72.
Pentachlorobenzene particularly dangerous 50000.00 73.
Trichlorobenzene (mixed isomers) particularly dangerous 50000.00 74.
Tributyltin compounds especially dangerous 50000.00 Environment Minister r. vējonis Annex 4-8 ZIP 160 kb