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"

Read the untranslated law here: https://www.vestnesis.lv/ta/id/97016

 
Cabinet of Ministers Regulations No. 930 Riga 2004 November 16 (Mon. No 66 38) 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, nr. 102) the following amendments: 1. Express an indication on what basis the provisions of the law, issued by the following: "Issued in accordance with the law" on natural resources tax "article 6, article 8, first subparagraph Article 9, fifth subparagraph, 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 of article 19, second paragraph, of the annex 2, point 6 and 7 and annex 7 paragraph 4 ".
2. Supplement with 1.17 and 1.18. Sub-paragraph such.: "1.17. tax regulations and the order in which the tax paid on the vehicle repayable (grant) of end-of life vehicles collected for processing companies (also discarded the collected end-of-life vehicles) and mastered as well as vehicles for the implementation of the programme under the management of end-of life vehicles Act;
1.18. the procedures of the tax on vehicles exempt vehicle Builder or its authorised representatives, who created and applied end-of life vehicles management systems and with the Ministry of environment contracted on end-of life vehicles management systems development and application, as well as supporting documents, a model contract and other tax exemption necessary conditions. "
3. Replace paragraph 26, the words "and the number 7 in the annex to these regulations." with the words and figures "7 and 11 of these regulations.".
4. Express 28 the following: "28. Tax on environmentally harmful goods and the packaging of the goods shall be calculated and paid to the person who first marketed in the territory of Latvia or its economic activity uses environmentally harmful goods or goods in packaging. If the environmentally harmful goods or goods in packaging marketed in the territory of Latvia or its economic activity enters a foreign person who is not registered to the State revenue service as a tax payer, foreign persons place tax State budget can pay and report to submit to the permanent representation of the foreign person, consignee or other person in the Republic of Latvia, which will conclude a written contract for the assumption of liabilities for tax. "
5. Supplement with 28.1 points as follows: "If the 28.1 environmentally damaging goods or goods in packaging marketed in the territory of Latvia or its economic activity enters a foreign person who is not registered to the State revenue service as a tax payer, and it does not have a permanent mission or do not have a written contract for the assumption of liabilities for tax, this tax to the State budget pays the same foreign person. In this case, the foreign person does not provide an overview of estimated tax. "
6. Supplement with 20.9. subparagraph by the following: "20.9. value added tax invoice, which contains all the duty calculation needed information on packaging material type and weight. Tax invoice produced valid without signature. "
7. Put 36 as follows: "36. Opinion on packaging material type and weight (annex 8) certification centre of the Latvian packaging 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 an independent taxable person packing expert. "
8. Express 38 as follows: "38. If the taxable person exercises the environmentally harmful goods or goods in packaging to another person that they are exported from the territory of Latvia, and the taxpayer may be based on the documentary the environmentally harmful goods or export goods packaging: 23.7. tax paid if not environmentally destructive goods or packaging of the goods and export sales occurred in the same period of taxation;
38.2. the amount of the taxes paid off as a tax advance payment, if environmentally damaging goods or packaging of the goods and export sales occurred in different periods of payment of tax and the tax payer can be based on documented for payment. "
9. Delete the second sentence of paragraph 48, the words "of the second quarter".
10. Add to paragraph 57 of the introductory paragraph after the words "national revenue" with the words "regional environmental management or radiation safety Center".
11. Make the following subparagraphs 57.3. "the statement presented to 57.3. (hidden) realised or your economic activity environmentally harmful goods used or the packaging of the goods, the amount of the sum of the basic rate and the interest rate of 2 x (total amount in basic rate expected)."
12. To supplement the provisions of this chapter with Their and VI2: full document DOC 115kb