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Amendments To The Cabinet Of Ministers Of 29 June 2004, The Regulation No 555 "natural Resources Tax Calculation And Payment Arrangements"

Original Language Title: Grozījumi Ministru kabineta 2004.gada 29.jūnija noteikumos Nr.555 "Dabas resursu nodokļa aprēķināšanas un maksāšanas kārtība"

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Clarifies 3.5.2005., Latvia Journal No 69 (3227) Cabinet of Ministers Regulations No. 269 in Riga 2005 April 19 (Mon. No 21 14) amendments to the Cabinet of Ministers of 29 June 2004, the Regulation No 555 "natural resources tax calculation and payment arrangements" Issued in accordance with the law "on natural resources tax" article 6, article 8, first subparagraph, article 9(2) Fifth, the first part of article 10, second subparagraph, article 16, article 17, first and sixth subparagraphs, article 17.3, article 18, second subparagraph, points 1 and 4 of article 18, the third subparagraph 19. the second paragraph of article 2 of annex 1, paragraphs 6 and 7 and annex 7 paragraph 4 to make the Cabinet June 29, 2004 the Regulation No 555 "natural resources tax calculation and payment arrangements" (Latvian journal, 2004, 102, no. 188) the following amendments: 1. Replace the words "in the text of the provisions of the environmental impact assessment State Bureau" (fold) with the words "environmental monitoring national Office" (fold).
2. Replace paragraphs 6 and 7, the words "regional environmental governance" (fold) with the words "national environment service regional environmental governance" (fold).
3. Replace the words "in paragraph 7.4 National Geology Department" with the words "Latvian environment, geology and Meteorology Agency".
4. Replace paragraph 8, the words "regional environmental administration" with the words "national environment service regional environmental governance".
5. Replace paragraph 15, the words "regional environmental administration and environmental State inspection" by the words "national environment service regional environmental governance".
6. Replace the second sentence of paragraph 15, the words "regional environmental governance" (fold) with the words "national environment service regional environmental governance" (fold).
7. Replace paragraph 21, the words "regional environmental governance" with the words "national environment service regional environmental governance".
8. Replace paragraph 24, the words "the Latvian Environment Agency" with the words "Latvian environment, geology and Meteorology Agency".
9. Make 25 as follows: "25. A taxable person who carries out the polluting activities of category C, each year up to 10 January, submit national environment service regional environmental administration category C activities polluting the Declaration (Declaration) (Appendix 6) for the previous year. The calculation of the taxable person, a tax on polluting activities of category C 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. In determining the amount of pollution discharged to the environment, based on the industry specified conditions or the methodologies or uses one of those laid down in the Declaration of sources of information. It industry business operators carrying out operations, but polluting industries, industry conditions have been set and it is not possible to determine the amount of pollutants in the calculations to be made, the Declaration may not be filed.
10. Put the following section 31.2.: 31.2. indirect method of determining the weight of the packaging material by using packaging material utilization and/or the actual packaging materials used by weight or goods supplied by the supplier of the goods packaging technical description (specifications), as well as the weight determination using data on analogue goods (identical item) analog packaging (material type and identical form) the type of material and weight. "
11. Express 33.1. subparagraph by the following: "33.1. accounting records and with the Act (annex 13) approved the use of packaging material and/or packaging materials actually consumed and weight;".
12. Delete 20.9. section.
13. Express 34 as follows: "34. Packaging material usage and/or actually consumed packing material type and weight with the Act (annex 13) approved by 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. The use of packing materials and/or the actual packaging materials consumed and weight approved regardless of the product packaging. The use of packing materials and/or the actual packaging materials consumed and weight determines the place of business or at the packed goods, provided that the beneficiaries of the agreement concluded in writing and referred to in this paragraph, the Commission also participates in the consignee's agent. "
14. To supplement the rules by 34.1 points as follows: "If the tax payer 34.1 does not have a document that is on the packaging materials and the weight of the necessary information, and if it is not possible to determine the actual packaging materials and the weight of the taxable goods packaging material type and weight of used data on analog analog packaging of goods. If the product packaging material type and weight of the goods used for analogue analogue of packing, the taxable person established by the Commission (annex 13). The Act also specifies the source from which you obtained information about the analog and its origins. "
15. Add to 44 in the second sentence by the following: "If the item uses the same goods during transport, the strengthening of this attachment is not considered to be packaging and do not have to pay tax."
16. Replace paragraph 48 and 49, the words "regional environmental governance" (fold) with the words "national environment service regional environmental governance" (fold).
17. Replace paragraph 56, the words "the State environment inspectorate or the regional environmental governance" with the words "national environment service regional environmental governance".
18. Replace 78.13 4. subparagraph the words "regional environmental governance" with the words "national environment service regional environmental governance".
19. Make the annex as follows: "Annex 11 of the Cabinet of Ministers of 29 June 2004, regulations No 555 tax rates corresponding to the groups of goods harmful to the environment classification and technical specification no PO box
Code description natural resource tax rate 1 2 3 4 1.
Grease 1.1.
Ex 2710 19 71-0.03 Ls/kg of oil 1.2.
Ex 2710 19 75-0.03 Ls/kg of oil 1.3.
Ex 2710 19 81-0.03 Ls/kg of oil 1.4.
Ex 2710 19 83-0.03 Ls/kg of oil 1.5.
Ex 2710 19 85---0.03/kg of oil $1.6.
Ex 2710 19 87-0.03 Ls/kg of oil 1.7.
Ex 2710 19 91-0.03 Ls/kg of oil 1.8.
Ex 2710 19 93-0.03 Ls/kg of oil 1.9.
Ex 2710 19 99-0.03 Ls/kg of oil Ex 2710 91 00-1.10-1.11 0.03 Ls/kg of oil.
Ex 2710 99 00--0.03 Ls/kg of oil 2.
Ozone-depleting substances 2.1.
2903 14 00--carbon tetrachloride Ls 1.10/kg 2.2.
-2903 19 10- -1,1, 1-trichloroethane (methyl chloroform) 0.10 Ls/kg 2.3.
2903 19 80-0.10 Ls/kg 2.4 otherwise.
2903 30 33---bromomethane (methyl bromide) 0.70 Ls/kg 2.5.
Ex 2903 42 00--dichlorodifluoromethane, freon-12 (HF-12) 1.00 Ls/kg 2.6.
Ex 2903 43 00--trihlortrifluoretān, freon-13 (HF-13) 0.80 Ls/kg 2.7.
Ex 2903 46 10---bromhlordifluormetān (halon-1211) 3.00 Ls/kg 2.8.
Ex 2903 46 20---bromtrifluormetān (halon-1301) 10.00 Ls/kg 2.9.
Ex 2903 46 90---dibromtetrafluoretān (halon-2402) Ls/kg 6.00 2.10.
Ex 2903 49 10-----0.040 Ls/kg CHFCl2 2.11.
Ex 2903 49 10-----0.055 CHF2Cl Ls/kg 2.12.
Ex 2903 49 10-----0.020 $ CH2FCl/kg 2.13.
Ex 2903 49 10-----C2HFCl4 Ls/kg 0.040 2.14.
Ex 2903 49 10-----0.080 kg C2HF2Cl3 Ls/2.15.
Ex 2903 49 10-----0.020 $ C2HF3Cl2/kg 2.16.
Ex 2903 49 10-----C2HF4Cl Ls/kg 0.022 2.17.
Ex 2903 49 10-----C2H2FCl3 Ls/kg 2.18 0.050.
Ex 2903 49 10-----C2H2F2Cl2 Ls/0.050 kg 2.19.
Ex 2903 49 10-----0.060 kg 2.20 Ls/C2H2F3Cl.
Ex 2903 49 10-----C2H3FCl2 Ls/kg 0.070 2.21.
Ex 2903 49 10-----0.110 kg CH3FCl2 Ls/2.22.
Ex 2903 49 10-----C2H3F2Cl Ls/kg 0.070 2.23.
Ex 2903 49 10-----0.065 kg 2.24 Ls/CH3F2Cl.
Ex 2903 49 10-----0.005 $ C2H4FCl/kg, 2.25.
Ex 2903 49 10-----C3HFCl6 Ls/0.070 kg 2.26.
Ex 2903 49 10-----C3HF2Cl5 Ls/kg 0.090 2.27.
Ex 2903 49 10-----0.080 kg C3HF3Cl4 Ls/2.28.
Ex 2903 49 10-----C3HF4Cl3 Ls/kg 0.090 2.29.
Ex 2903 49 10-----C3HF5Cl2 Ls/kg 0.070 2.30.
Ex 2903 49 10-----CF3CF2CHCl2 Ls/kg 0.025 2.31.
Ex 2903 49 10-----CF2ClF2CHClF Ls/kg 0.033 2.32.
Ex 2903 49 10-----0.100 kg C3HF6Cl Ls/2.33.
Ex 2903 49 10-----C3H2FCl5 Ls/kg 0.090 2.34.
Ex 2903 49 10-----0.100 kg C3H2F2Cl4 Ls/2.35.
Ex 2903 49 10-----C3H2F3Cl3 Ls/kg 2.36 0.230.
Ex 2903 49 10-----C3H2F4Cl2 Ls/kg 0.280 2.37.
Ex 2903 49 10-----0.520 Ls/kg C3H2F5Cl 2.38.
Ex 2903 49 10-----C3H3FCl4 Ls/kg 0.090 2.39.
Ex 2903 49 10-----0.130 kg 2.40 Ls/C3H3F2Cl3.
Ex 2903 49 10-----C3H3F3Cl2 Ls/kg 0.120 2.41.
Ex 2903 49 10-----C3H3F4Cl 0.140 2.42 Ls/kg
Ex 2903 49 10-----0.010 kg C3H4FCl3 Ls/2.43.
Ex 2903 49 10-----0.040 kg C3H4F2Cl2 Ls/2.44.
Ex 2903 49 10-----0.030 Ls/kg C3H4F3Cl 2.45.
Ex 2903 49 10-----0.020 $ C3H5FCl2/kg 2.46.
Ex 2903 49 10-----0.020 $ C3H5F2Cl/kg 2.47.
Ex 2903 49 10-----0.030 kg C3H6FCl Ls/2.48.
Ex 2903 49 30-----1.00 Ls/kg CHFBr2 2.49.
Ex 2903 49 30-----0.74 $2.50/kg CHF2Br.
Ex 2903 49 30-----0.73 Ls/kg CH2FBr 2.51.
Ex 2903 49 30-----0.80 Ls/kg C2HFBr4 2.52.
Ex 2903 49 30-----1.80 kg C2HF2Br3 Ls/2.53.

Ex 2903 49 30-----1.60 Ls/kg C2HF3Br2 2.54.
Ex 2903 49 30-----C2HF4Br Ls/kg 1.20 v.2.55.
Ex 2903 49 30-----C2H2FBr3 Ls 1.10/kg 2.56.
Ex 2903 49 30-----Ls 1.50/kg C2H2F2Br2 2.57.
Ex 2903 49 30-----1.60 Ls/kg C2H2F3Br 2.58.
Ex 2903 49 30-----Ls/kg C2H3FBr2 1.70 2.59.
Ex 2903 49 30-----C2H3F2Br Ls 1.10/kg 2.60.
Ex 2903 49 30-----0.10 Ls/kg C2H4FBr 2.61.
Ex 2903 49 30-----Ls 1.50/kg C3HFBr6 2.62.
Ex 2903 49 30-----1.90 kg C3HF2Br5 Ls/2.63.
Ex 2903 49 30-----1.80 kg 2.64 Ls/C3HF3Br4.
Ex 2903 49 30-----C3HF4Br3 Ls/kg 2.20 2.65.
Ex 2903 49 30-----2.00 Ls/kg C3HF5Br2 2.66.
Ex 2903 49 30-----C3HF6Br Ls/3.30 kg 2.67.
Ex 2903 49 30-----1.90 kg C3H2FBr5 Ls/2.68.
Ex 2903 49 30-----C3H2F2Br4 Ls/2.10 kg 2.69.
Ex 2903 49 30-----C3H2F3Br3 Ls/kg 2.70 5.60.
Ex 2903 49 30-----7.50 $2.71/kg C3H2F4Br2.
Ex 2903 49 30-----Ls 1.40/kg C3H2F5Br 2.72.
Ex 2903 49 30-----1.90 kg C3H3FBr4 Ls/2.73.
Ex 2903 49 30-----C3H3F2Br3 Ls/3.10 kg 2.74.
Ex 2903 49 30-----2.50 Ls/kg C3H3F3Br2 2.75.
Ex 2903 49 30-----C3H3F4Br Ls/4.40 kg 2.76.
Ex 2903 49 30-----0.30 Ls/kg C3H4FBr3 2.77.
Ex 2903 49 30-----1.00 Ls/kg C3H4F2Br2.78.
Ex 2903 49 30-----0.80 Ls/kg C3H4F3Br 2.79.
Ex 2903 49 30-----0.40 Ls/kg C3H5FBr2 2.80.
Ex 2903 49 30-----0.80 Ls/kg C3H5F2Br 2.81.
Ex 2903 49 30-----0.70 Ls C3H6FBr/kg 3.
All types of tyres 3.1.
4011 10 00-passenger cars (including station wagons and racing cars) 0.06 Ls/kg 3.2.
4011 20 10--of which the load index not exceeding 121 0.06 Ls/kg 3.3.
4011 20 90--of which the load index exceeding 121 0.06 Ls/kg 3.4.
4011 30 10--for use in civil aviation 0.06 Ls/kg 3.5.
4011 30 90--other 0.06 Ls/kg 3.6.
4011 40 20--with a rim diameter of up to 33 cm 0.06 Ls/kg 3.7.
4011 40 80--other 0.06 Ls/kg 3.8.
4011 50 00-0.06 Ls/kg 3.9 bicycles.
4011 61 00---agricultural or forestry vehicles and machines 0.06 Ls/kg 3.10.
4011 62 00--construction and industrial vehicles and machinery, with RIM sizes up to 61 cm $0.06/kg 3.11.
4011 63 00--construction and industrial vehicles and machinery, with a range of more than 61 cm size $0.06/kg 3.12.
4011 69 00--other 0.06 Ls/kg 3.13.
4011 92 00---agricultural or forestry vehicles and machines 0.06 Ls/kg, 3.14.
4011 93 00--construction and industrial vehicles and machinery, with RIM sizes up to 61 cm $0.06/kg 3.15.
4011 94 00--construction and industrial vehicles and machinery, with a range of more than 61 cm size $0.06/kg 3.16.
4011 99 00--other 0.06 $3.17/kg.
4012 11 00--passenger cars (including station wagons and racing cars) 0.06 Ls/kg 3.18.
4012 12 00--buses or trucks 0.06 Ls/kg 3.19.
4012 13 10---for use in civil aviation 0.06 $3.20/kg.
4012 13 90---other 0.06 $3.21/kg.
4012 19 00--other 0.06 Ls/kg 3.
4012 20 10--for use in civil aviation 0.06 Ls/kg 3.23.
4012 20 90--other 0.06 $/kg, 3.24.
4012 90 20--solid or cushion tyres 0.06 $3.25/kg.
4012 90 30--treads Ls/0.06 kg 3.26.
4012 90 90--rim tape 0.06 Ls/kg 4.
Oil filters 4.1.
Ex-8421 23 10---for filtering oil 0.10 Ls/piece
4.2. Ex-8421 23 90---to filter oil 0.10 Ls/piece
5. Power batteries and chemical power source; primary cells and primary batteries 5.1.
8506 primary cells and primary batteries: 5.1.1.
8506 10-manganese dioxide: 5.1.1.1.
8506 10 11---cylindrical elements 15% 5.1.1.2.
8506 10 15---button cells 15% 5.1.1.3.
8506 10 19---other 15% 5.1.1.4.
8506 10 91---cylindrical elements 15% 5.1.1.5.
8506 10 95---button cells 15% 5.1.1.6.
8506 10 99---other 15% 5.1.2.
8506 30-mercuric oxide: 5.1.2.1.
8506 30 10--cylindrical elements 15% 5.1.2.2.
8506 30 30--button cells 15% 5.1.2.3.
8506 30 90--other 15% 5.1.3.
-silver oxide: 8506 40 5.1.3.1.
8506 40 10--cylindrical elements 15% 5.1.3.2.
8506 40 30--button cells 15% 5.1.3.3.
8506 40 90--other 15% 5.1.4.
8506 50-lithium: 5.1.4.1.
8506 50 10--cylindrical elements 15% 5.1.4.2.
8506 50 30--button cells 15% 5.1.4.3.
8506 50 90--otherwise 15% 5.1.5.
8506 60-aerocink: 5.1.5.1.
8506 60 10--cylindrical elements 15% 5.1.5.2.
8506 60 30--button cells 15% 5.1.5.3.
8506 60 90--other 15% 5.1.6.
8506 80-otherwise, primary cells and primary batteries: 5.1.6.1.
8506 80 05--dry zinc-carbon batteries with a voltage of 5.5 V or more but not exceeding 6.5 V 15% 5.1.6.2.
8506 80 11---cylindrical elements 15% 5.1.6.3.
8506 80 15---button cells 15% 5.1.6.4.
8506 80 90---other 15% 5.2.
8507 electric accumulators, including separators, rectangular (including square) or in a different form: 5.2.1.
8507 30-nickel-cadmium battery: 5.2.1.1.
8507 30 10--for use in civil aviation, 15% in 5.2.1.2.
8507 30 91---sealed 15% 5.2.1.3.
8507 30 93 – – – – traction battery 15% 5.2.1.4.
8507 30 98----15% otherwise 5.2.2.
8507 40-iron-nickel battery: 5.2.2.1.
8507 40 10--for use in civil aviation, 15% 5.2.2.2.
8507 40 90--other 15% 5.2.3.
8507 80-other batteries: 5.2.3.1.
8507 80 10--for use in civil aviation, 15% 5.2.3.2.
8507 80 91---of nickel-metal hydride battery 15% 5.2.3.3 size.
8507 80 94-lithium-ion battery 15% 5.2.3.4.
8507 80 98---other 15% 5.3.
Lead batteries 8507 electric accumulators, including separators, rectangular (including square) or in a different form: 5.3.1.
8507 10-lead-acid, of a kind used in piston engine start-up: 5.3.1.1.
8507 10 10--for use in civil aviation 6.00 Ls/piece
5.3.1.2.8507 10 31----running liquid electrolyte 6.00 Ls/piece
5.3.1.3. Ex 8507 10 31----with a power capacity of up to 50 Ah 1.50 Ls/piece
section 5.3.1.4. Ex 8507 10 31----with a power capacity of 51 to 100 Ah 3.00 Ls/piece
5.3.1.5. Ex 8507 10 31----with a power capacity of 101 to 150 Ah 4.50 Ls/piece
5.3.1.6.8507 10 39----otherwise 6.00 Ls/piece
5.3.1.7. Ex 8507 10 39----with a power capacity of up to 50 Ah 1.50 Ls/piece
5.3.1.8. Ex 8507 10 39----with the power capacity of 51 to 100 Ah 3.00 Ls/piece
5.3.1.9. Ex 8507 10 39----with the power capacity of 101 to 150 Ah 4.50 Ls/piece
5.3.1.10.-8507 10 81-running liquid electrolyte 6.00 Ls/piece
5.3.1.11. Ex-8507 10 81---with a power capacity of up to 50 Ah 1.50 Ls/piece
5.3.1.12. Ex-8507 10 81---with power capacity from 51 to 100 Ah 3.00 Ls/piece
5.3.1.13. Ex-8507 10 81---with power capacity from 101 to 150 Ah 4.50 Ls/piece
5.3.1.14.-8507 10 89-6.00 Ls/unit otherwise.
5.3.1.15. Ex 8507 10 89----with a power capacity of up to 50 Ah 1.50 Ls/piece
5.3.1.16. Ex-8507 10 89---with power capacity from 51 to 100 Ah 3.00 Ls/piece
5.3.1.17. Ex-8507 10 89---with power capacity from 101 to 150 Ah 4.50 Ls/piece
5.3.2.8507 20-otherwise the lead-acid batteries: 5.3.2.1.
8507 20 10--for use in civil aviation 6.00 Ls/piece
5.3.2.2.8507 20 31----running liquid electrolyte 6.00 Ls/piece
5.3.2.3. Ex 8507 20 31----with a power capacity of up to 50 Ah 1.50 Ls/piece
5.3.2.4. Ex 8507 20 31----with a power capacity of 51 to 100 Ah 3.00 Ls/piece
5.3.2.5. Ex 8507 20 31----with a power capacity of 101 to 150 Ah 4.50 Ls/piece
5.3.2.6.8507 20 39----otherwise 6.00 Ls/piece
5.3.2.7. Ex 8507 20 39----with a power capacity of up to 50 Ah 1.50 Ls/piece
5.3.2.8. Ex 8507 20 39----with the power capacity of 51 to 100 Ah 3.00 Ls/piece
5.3.2.9. Ex 8507 20 39----with the power capacity of 101 to 150 Ah 4.50 Ls/piece
5.3.2.10.-8507 20 81---working with liquid electrolyte 6.00 Ls/piece
5.3.2.11. Ex-8507 20 81---with a power capacity of up to 50 Ah 1.50 Ls/piece
5.3.2.12. Ex-8507 20 81---with power capacity from 51 to 100 Ah 3.00 Ls/piece
5.3.2.13. Ex-8507 20 81---with power capacity from 101 to 150 Ah 4.50 Ls/piece
5.3.2.14.8507 20 89----otherwise 6.00 Ls/piece
5.3.2.15. Ex 8507 20 89----with a power capacity of up to 50 Ah 1.50 Ls/piece
5.3.2.16. Ex-8507 20 89---with power capacity from 51 to 100 Ah 3.00 Ls/piece
5.3.2.17. Ex-8507 20 89---with power capacity from 101 to 150 Ah 4.50 Ls/piece
6. Mercury bulb 6.1.
8539 32 10---mercury vapour bulb 0.10 Ls/gab. "
20. To supplement the provisions of annex 13 with the following: Prime Minister a. Halloween Environment Minister r. vējonis Editorial Note: the entry into force of the provisions to the April 27, 2005.