Provisions On The Procedures For The Release Of The Natural Resource Tax On Goods Harmful To The Environment

Original Language Title: Noteikumi par kārtību, kādā atbrīvo no dabas resursu nodokļa samaksas par videi kaitīgām precēm

Read the untranslated law here: https://www.vestnesis.lv/ta/id/135943

Cabinet of Ministers Regulations No. 404, Riga, 16 May 2006 (pr. No 27 41. §) rules on procedure in 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 waste of goods harmful to the environment, the operator shall submit to the Ministry of the environment, or its subordinated authorities documents proving the environmentally damaging goods on the application of the system of waste management and the kotāj of the apsaimn contract partner participation in such systems;
1.2. the order in which the natural resources tax payer (hereinafter taxable person) shall provide the Ministry of the environment, or its subordinated authorities documents proving the taxpayer created environmentally damaging goods on the waste management system;
1.3. the requirements of goods harmful to the environment in the waste management system development and application, as well as the requirements of goods harmful to the environment in the waste niekotāj the establishment of contract partners do not pay tax on goods harmful to the environment;
1.4. procedures for environmentally harmful goods waste authorities, of 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, reporting forms and information;
1.5. the order in which the taxable person himself created and apply environmentally damaging goods on the waste management system and pay no tax, shall submit an overview of goods harmful to the environment management of waste, estimated tax, reporting forms and information;
1.6. environmentally harmful product recovery procedures for the determination of the amount of environmentally harmful waste management system of the goods, if the goods are not of recovery volumes defined in other legislation.
2. Environmentally harmful goods waste authorities (hereinafter referred to as the niekotāj establishment) of goods harmful to the environment in the waste management system must provide: 2.1. environmentally harmful goods waste recovery (including reception, collection, processing, recycling, outward processing or processing) according to environmental legislation requirements;
2.2. the environmentally harmful waste acceptance of the goods or, in the territories of all the districts by creating environmentally harmful waste acceptance of goods and (or) the providing of goods harmful to the environment, the adoption of the waste at the point of sale of the goods;
2.3. measures in the field of public information and involvement of environmentally harmful waste goods.
3. Exemption from the tax, taxpayers, who have created and apply environmentally harmful goods waste management system if he used from other countries imported goods harmful to the environment of their economic activity and does not market its goods harmful to the environment, the waste management system to ensure only those rules requirements referred to in point 2.1.
4. waste of goods harmful to the environment around the SAIM system and improving conservation implementation plan (hereinafter referred to as the establishment's joke plan) defines the package, provided that the taxable person, or your economic activity environmentally damaging goods used waste accepted or collected, treated or processed according to environmental legislation.
5. the management plan shall include the following information: 5.1 the environmentally harmful goods and sales, which are expected to be realised or import their economic activity from other countries;
5.2. the environmentally harmful goods waste types and volumes (in table form), which according to the environmental requirements of the laws planned to accept, collect and regenerate;
5.3. Description of existing and planned waste of goods harmful to the environment, adopt or maintain a collection system for organizing all the districts in the territory establishing appropriate product waste acceptance or collection points and (or) providing environmentally harmful waste acceptance of goods of the goods at the point of sale. Description indicates acceptance or collection site addresses each acceptable type of waste, as well as environmentally damaging goods trading site addresses that will ensure this product acceptance, and in each of these types of waste accepted;
5.4. action plan for public awareness and involvement of goods harmful to the environment in the management of waste;
5.5. an overview of agreements concluded and planned to conclude with environmentally harmful goods waste treatment or processing establishments.
6. A taxable person who created and apply environmentally harmful goods waste management systems, to get relief from tax on goods harmful to the environment, the environmental Ministry submitted (hereinafter the Ministry): 6.1 application for tax exemption. The application indicates the taxable person's business name, registration number in the register of companies and the legal address;
6.2. the management plan for the next three years. The plan is signed and sealed by the person or paraksttiesīg an authorised person;
6.3. list of agreements with operators that perform 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 certain permissions, if the merchant will perform recovery in other countries, their copy of the consignment note which is signed or stamped by the competent authority of that State according to the European Council Regulation No 259/93 on waste shipments or cross-Basel Convention If the waste is exported for recovery outside the European Union. The taxable person must be able to produce the original documents for the staff of national authorities at their request;
6.4. the implementation of the management plan the financial plan.
7. to the person who entered into the contract with the operator of goods harmful to the environment in the 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: 7.1 an application for tax exemption. The application indicates the operator's company, registration number in the register of companies and the legal address;
7.2. the management plan for the next three years. The plan is signed and sealed by the person or paraksttiesīg an authorised person;
7.3. list of agreements with operators that perform 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 certain permissions, if the merchant will perform recovery in other countries, their copy of the consignment note which is signed or stamped by the competent authority of that State according to the European Council Regulation No 259/93 on waste shipments or cross-Basel Convention If the waste is exported for recovery outside the European Union. The operator must be able to produce the originals of the contract the State enforcement officers upon request;
7.4. the list of taxable persons, which concluded with the kotāj of the apsaimn agreement on goods harmful to the environment in the waste management 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;
7.5. the implementation of the management plan the financial plan;
7.6. 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.
8. Minister of environment month 6 or 7 of these rules referred to in point of receipt of documents shall take a decision on the conclusion of the contract on goods harmful to the environment in the waste management system (hereinafter referred to as the apsaimn bite) and payment exemption on goods harmful to the environment (hereinafter the exemption).
9. 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.
10. the decision on the conclusion of the agreement on the management and application of the exemption indicates that environmentally harmful goods applicable exemption, as well as the period of time for which the exemption is granted. Management agreement is concluded and the exemption is granted for a period which, in its submission, the indicated by the taxable person or operator, but no longer than three years.

11. 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 with the taxpayer or the operator management contract.
12. 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 contracts with the operators of environmentally harmful waste of goods we joke establishment application of.
13. the management of the agreement, and no waiver will be effective with the first date of the month following the signing of the Treaty of the management.
14. Where a change in the taxable persons who have concluded the relevant contract on healthcare management of environmentally harmful goods waste management system, management of the contract shall be the appropriate corrections. Management contract shall be supplemented by the new taxable persons only upon separate decisions, and changes made in the annex to the agreement of the management, not more than once a month. The new system for a temporary exemption from the payment of duty by next month the first date on which the relevant decision is taken.
15. the operator or the taxable person, if it is entered into with the management of the Ministry is obliged to report to the Ministry on the establishment plan of the joke of the discharge changes resulting from the bite of the apsaimn plans of the applicant, no reason. The Ministry of these provisions in paragraphs 8 and 9 in that order reviewed relief and, if necessary, his Ministry and the operator or the person amending contracts.
16. The taxable person himself created and apply environmentally damaging goods on the waste management system and does not pay tax each year to 1 may submit a statement of the Ministry of the environment waste management of goods and estimated tax for the preceding calendar year (hereinafter report) according to annex 1 of these rules.
17. The operator, which does not pay the līgumpar neri tax on goods harmful to the environment, every year until 1 may submit the audited accounts of the Ministry in accordance with Annex 1 of these rules. The operator shall report the auditor added its opinion on the information given in compliance with the requirements set out in the regulations for environmentally harmful goods tracking and managed equestrian, and a list of the taxable person who concluded a contract with the kotāj apsaimn on the application of the system of waste management. 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.
18. review the following information to be added to: 18.1 description of environmentally harmful waste acceptance of goods or collect horse system for organizing all the districts in the territory establishing appropriate product waste acceptance or collection points (an adopted horse or collection point addresses and types of waste accepted) or providing of goods harmful to the environment, the adoption of the waste at the point of sale of the goods (including any environmentally damaging goods trading site addresses that will ensure this product waste acceptance and the types of waste accepted);
18.2. Description of measures to inform the public and the enlistment of goods harmful to the environment in the management of waste;
18.3. environmentally harmful goods waste recycling companies that perform this waste recycling or recovery;
18.4. the list of taxable persons who have concluded a contract with the kotāj apsaimn on the application of the system of waste management (adds the operator).
19. the report is placed in the Ministry or its subordinated bodies home page on the internet.
20. Environmentally harmful waste recovery goods volumes goods harmful to the environment in the waste management system under the provision in annex 2.
Prime Minister a. Halloween Environment Minister r. vējonis Editorial Note: the entry into force of the provisions to 27 May 2006.
 
 
1. the annex to Cabinet of 16 May 2006, the Regulation No 404 overview of environmentally harmful waste goods and estimated tax natural resources Minister for the environment r. vējonis annex 2 Cabinet of 16 May 2006, the Regulation No. 404 of goods harmful to the environment of recovery volumes (%) and deadlines 1 2 3 4 5 6 7 8 9 10 no PO box
Environmentally harmful goods goods harmful to the environment or acceptance of waste collection volumes until the December 31 percent against the year realized, or your economic activity and used imported environmentally harmful goods goods harmful to the environment or processing of waste volumes until the December 31 percent against the year accepted or collected (delivered to the processing plant) environmentally harmful waste of goods.-31.12.2006 1.7.2006
2007.2008.
2009.-31.12.2006 1.7.2006.
2007.2008.
2009.1 2 3 4 5 6 7 8 9 10 1.
Grease 10 25 35 40 80 80 80 80 2.
Power batteries and chemical current source (lead): 2.1.
up to 50 Ah 50 60 70 80 80 80 80 80 2.2.
from 51 to 100 Ah 50 60 70 80 80 80 80 80 2.3.
from 101 to 150 Ah 50 60 70 80 80 80 80 80 2.4.
of the 151 and over 50 60 70 80 80 80 80 80 2.5 Ah.
The other 10 15 20 25 80 80 80 80 3.
Ozone-depleting substances (HCFCs, halons and other) for which to pay environmental tax 100 100 100 100 80 80 80 80 4.
All types of tires 30 40 50 60 80 80 80 80 5.
Oil filters 10 15 20 25 80 80 80 80 6.
Electrical and electronic equipment under the waste management Act, the first daļai1 of article 20.1:6.1.
large household appliances (except in large refrigeration, freezers and refrigerators) 10 15 20 25 80 80 80 80 6.2.
large cooling appliances, freezers and refrigerators 6.3 10 15 20 25 80 80 80 80.
small household appliances 10 15 20 25 70 70 70 70 6.4.
information technology and electronic communication equipment (excluding monitors and cell phones) 10 15 20 25 75 75 75 75 6.5.
monitors 10 15 20 25 75 75 75 75 6.6.
mobile phones 10 15 20 25 75 75 75 75 6.7.
large consumption equipment (except television) 10 15 20 25 75 75 75 75 6.8.
TVs 10 15 20 25 75 75 75 75 6.9.
electrical and electronic tools (except large stationary production mechanisms, which are not portable or permanently attached) 10 15 20 25 70 70 70 70 6.10.
Mercury-containing bulbs 25 30 40 50 70 70 70 70 6.11.
lighting equipment (excluding light bulbs containing mercury) 6.12 10 15 20 25 70 70 70 70.
monitoring and control instruments 10 15 20 25 70 70 70 70 6.13.
toys, sports and leisure accessories, 6.14 10 15 20 25 70 70 70 70.
medical devices (with the exception of implanted and infected medical devices) 10 15 20 25 70 70 70 70 6.15.
vending machines 10 15 20 25 80 80 80 80 note.
 
1 this table in electric and electronic equipment waste and the extent of adoption applicable to household electrical and electronic equipment under the waste management Act, the third paragraph of article 20.1. The following tables set out the amount and processing relating to all types of electrical and electronic equipment.
Minister for the environment r. vējonis