Natural Resources Tax Calculation And Payment Arrangements

Original Language Title: Dabas resursu nodokļa aprēķināšanas un maksāšanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/90542

 
Cabinet of Ministers Regulations No. 555 Riga, June 29, 2004 (pr. No. 39, 27) natural resources tax calculation and payment arrangements made 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 paragraph, 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 (4) i. General issues down 1. : 1.1. natural resource use, the properties of subsoils valid use, environmental pollution and environmentally harmful goods, product packaging, disposable tableware and table accessories, radioactive substances and vehicle tracking, environmental taxes (tax) calculation and payment arrangements;
1.2. the procedure applicable to the papildlikm of the packaging law packaging waste recovery standards;
1.3. the order in which tax is calculated for the plant emitted greenhouse gases, which are not included in the greenhouse gas emissions quota quantities;
1.4. the type and amount of contamination in a sample declaration form, fill and submit the order for polluting activities of category C;
1.5. the nature of the packaging material and the weight of formal accounting document types, as well as the information contained in those documents;
1.6. the institution, which may be issued in the form of the packing material and the weight of evidence of cases where the taxable person cannot even provide packing material type and weight basis with the accounting documents;
1.7. type of packaging material and methods for the determination of weight in cases where the payer does not have the required packaging material type and weight of the supporting documents;
1.8. the order in which the tax credit may receive a taxable person who does not have tax debt and finances projects that aim, through technological improvements or environmental measures to reduce pollution of the environment or natural resources consumption;
1.9. the order in which tax is paid on goods harmful to the environment in the form of a repayable subsidy from the State budget for the current year budget for "Latvian Environmental Protection Fund grants for legal entities according to the regulations laid down in the technological and environmental protection requirements make environmentally damaging goods recycling or recovery or removal of goods harmful to the environment in the waste recovery or processing outside the territory of Latvia, as well as for the implementation of the programme;
1.10. the specific natural resource, pollutant, goods and products and the classification of the radioactive substances and compliance with the tax rates;
1.11. the specific environmentally harmful goods and product classification and technical characteristics, for which the payment of the tax;
1.12. the permissible deviations in weight standards for packaging;
1.13. the order in which tax is due on the useless loss incurred in the acquisition process for the loss relating to the condition of mining damage, and the resulting amount of minerals which do not satisfy the specified mineral exploratory opinion type and condition;
1.14. the procedure applicable to the tax rate on the park's snail (Helix Pomatia l.) collection;
1.15. the procedure applicable to the tax rate on the geological structures of the current natural gas pumps during the tax period;
1.16. use of tax revenue according to the law "on natural resources tax" (hereinafter referred to as the Act) specified in annex 7 income requirements.
2. A taxable person is required to provide records of natural resource extraction and exploitation of the nature and extent of pollution discharged to the environment, the nature and extent of the taxation period in the bowels of the Earth, the amount of natural gas pumped on packaging material type and weight of disposable containers and table accessories for environmentally harmful goods and for radioactive substances.
3. Tax on the extraction 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 the natural gas, environmentally harmful goods and the packaging of the goods in the marketing or use of their economic activity, for single-use the table and accessory sales in retail and catering, for the use of radioactive substances and on the first registration of the vehicle the person included in the cost of doing business. Taxable person virslimit tax payments, as well as all of the 19 and 20 of the law referred to in article penalties and late payment of money must not be included in the operating costs.
II. the tax calculation procedure for natural resource extraction and use and the pollutants 4. Limits for natural resource extraction and use, and the discharge of contaminants into the environment determines that the environmental legislation permits and special permits (licenses) for each natural resource and pollution type separately.
5. the park's snail (Helix Pomatia l.) collection of nature protection authority issued on the basis of the results of the competition.
6. Natural resources usage rights (annex 1) issued by their natural resources for the implementation of the law, resulting from paragraph 5 of annex 1 in the specific economic activities. Natural resource use permit shall be issued for one year, the regional environmental authority in the territory of which the natural resources.
7. in order to receive permission to use of natural resources, the taxable person shall provide the regional environmental governance: 7.1 the application containing the following information: 7.1.1. expected marketable natural resources way (according to the law of table 1 of annex 1);
7.1.2. the expected realisable amount of natural resources;
7.1.3. the location of natural resources and economic activities, which has natural resources (according to the law of 1.5);
7.2. land ownership or use rights supporting documents justifying the right to dispose of the natural resources;
7.3. the geological report, which States in economic activity in the form of natural resources involved and the actual amount;
7.4. the national geology service that, through economic activities that do not require the use of the subsoils permission (license), if from one object in economic activities involving natural resources, which total more than 1000 m3;
7.5. the territory map (scale 1:10000 or greater), which shows the location of natural resources.
8. If not submitted all this provision 7. the documents referred to in paragraph 1, the regional environmental authority within 14 days after receipt of the application in writing to the applicant of the additional information required. On the date of acceptance of the application, be considered as the day on which a taxable person has submitted all the necessary documents.
9. valid minerals not appropriate loss tax paid at the standard rate, and as papildlikm for virslimit. Useless losses are valid minerals loss that goes beyond the Ministry of environment in mining or the accepted valid lookup in project development. On the valid minerals obtained volumes that do not meet the subsoils authorisation (licence) to a valid type of mineral tax paid at the standard rate, and as papildlikm for the exploitation of natural resources without permission.
10. the taxable tax on natural gas geological structures of the actual calculated on actual pumps during the tax period the amount of natural gas.
11. the calculation of the tax using the classification of pollutants pursuant to law 3, 4, 5, and 6. the hazards referred to in annex to the classes established these rules 2, 3 and 4 in the annex.
12. the taxable tax calculated for the mining and natural resources use and environmental pollution, the actual form and amount in accordance with the rates based on the extraction of natural resources, and environmental pollution assessment or analysis of data and the specific authorization (license) the limits set.
13. the tax calculation for each natural resource or environmental contaminations. Tax on surface and ground water, except bottled water, if the water got higher than 10 m3 a day.
14. Tax on mining and natural resources use and environmental pollution limits in the taxable basis calculated in accordance with the law laid down in the annexes to the standard rate.
15. regional environmental administration and environmental State Inspectorate officials controlled the natural resources extraction and usage of compliance with permit (licence) in fixed amounts and types of pollution discharged into the environment and compliance with the limits laid down in the authorisation. Regional Environment administrations officials the aligning an overview of estimated natural resource tax (hereinafter report) (annex 5), check the tax on natural resources exploitation and utilization and tax for environment pollution discharged to the accuracy of the calculation.
16. Tax on the use of natural resources over fixed amounts and limits the pollution of virslimit calculated as the sum of the basic rate and tripling in the basic rate of papildlikm (total 4 x in the basic rate). Natural resources virslimit or virslimit pollution is greater than the amount issued in the permit (licence) limit.

17. If the authorization concerned in the discharge of contaminants into the environment is specified, a tax on the entire amount is calculated from the standard rate, and the report made "without limit". Polluting activities of category c duty on the entire volume is calculated from the standard rate, and the report made "without limit".
18. Tax on waste disposal dumps and landfills that do not have a set weight, calculated on the basis of the accounting data on the volume of waste disposed of uncompressed, allowing special packaging (containers), ballast, stabiliser and other impurities in the volume (volume).
19. the taxable tax payments for the exploitation of natural resources and the use of above the ceiling fixed amounts and virslimit pollution is calculated starting with the day when the limit is exceeded or the permission (license).
20. Economic operators whose activity is seasonal and pay tax on the extraction of natural resources and environment and the use of pollution discharged, the report of the State revenue service territorial institution is submitted and the tax paid in accordance with the State revenue service territorial institution agreed to payment schedule.
21. the list of taxable persons with the calculated tax amount agreed for the current year, the regional environmental governance until next March 20, presented to the State revenue service territorial institution. State revenue service territorial authorities take control and payment.
22. The law provided for in annex 4 of the carbon dioxide (CO2) emissions does not set limits, and a tax on all carbon dioxide (CO2) emissions calculated at the standard rate and the report made "without limit".
23. Carbon dioxide (CO2) emissions from combustion plants shall be calculated by taking into account the fuel, consumed and emission factors.
24. Tax on equipment for emitted volumes of greenhouse gases, which are not included in calculating greenhouse gas emissions quota quantities, calculate the taxable person by law set out in annex 4 of the standard rate. The Latvian Environment Agency 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.
25. A taxable person who carries out the polluting activities of category C, until next January 10, submitted to 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.
III. Tax calculation and payment arrangements for environmentally harmful goods, packaging of goods, of radioactive substances on disposable dishes and utensils for the table, and on the vehicles and reporting arrangements 26. Tax on goods harmful to the environment than disposable table dishes and accessories for product packaging, of radioactive substances on vehicles and calculated in accordance with section 7, 8, 9 and 10 and annex 7 of these rules laid down in the annex.
27. On 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 to be used desk containers and accessories (including plates, bowls, mugs, cups, glasses, drinking straw, knives, forks, spoons and spraudiņ) are used in many once or use information included in the purchase contracts or accompanying documents or their packaging. If the taxable person cannot be justified that documented the table consumables and accessories are often used for tax to be paid as a single-use, in accordance with article 9 of the law and of Annex 8.
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 use their economic activity environmentally harmful goods or goods in packaging.
29. The levy on environmentally harmful goods and the packaging of the goods shall be paid for the previous reporting period in the territory of Latvia or its realized economic activity used goods harmful to the environment and for the previous accounting period in the territory of Latvia or its economic activity commodity packaging used. Tax on transport packaging or secondary packaging, which removed the item, item a unpacking or repacked prior to marketing or using their economic activity, the 20th of the following month to the date you pay for the quarter in which the goods are unpacked or repacked.
30. the taxable tax on environmentally harmful goods or packaging of the goods can be paid immediately after the goods or packaging of goods importation in the territory of Latvia.
31. Packing material weight is determined by using one of the following methods: weight 19.3. direct detection method: packing each unit weighing in accordance with the laws and regulations on metrology;
31.2. indirect method of determining the weight of the packaging material by using packaging material utilization rate or product packaging of the goods given by the supplier's technical descriptions (specifications), as well as packaging material and weight rules on trade of consumption unit.
32. The permissible deviations of the goods packaging weight, determined by the indirect method, can not be greater than: 32.1. packaging of glass-15% on the package unit;
32.2. the packaging of plastics (polymers), 10% to the packing unit;
32.3. packaging of metal — 10% for packing unit;
32.4. the packaging from paper, cardboard and laminate with polymer or metal components — 10% for packing unit;
32.5. the 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;
32.6. packaging of paper, paperboard 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.
33. the product packaging material type and weight based on one of the following documents: 33.1. accounting documents and to the Act approved the use of packing materials;
33.2. the vendor's design and signed document (original), which shows the packaging material type and weight (hereinafter the packaging supplier's declaration);
33.3. the contract for the purchase of supplies, which includes information on packing material type and weight;
20.8. This provision referred to in paragraph 36 of the notified body opinion on packaging material type and weight;
33.5. Customs offices approved for international air cargo waybill copy of the customs declaration number and date, 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 weight;
20.9. packaging material and weight rules on trade of consumption unit.
34. the use of packaging material the rules with legislation 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. Use the packing material the rules confirms whatever goods the packing shed.
35. If the supplier of the goods and the consignee in writing in the contract concluded for the acquisition of goods including all tax calculation requires information on the product's packaging standards (that is, 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.
36. Opinion on packaging material type and weight (annex 8) issued by the certification centre of the Latvian packaging.
37. If the person who produced the goods to another person, by its packaging, the taxable person is a person who disposes of the goods packaging in Latvia.
38. If the producer of the goods, on the basis of mutual agreement, distributes environmentally harmful goods or goods in packaging to another in the Republic of Latvia registered the person who removed the goods from the territory of Latvia, a producer of goods including the amount of taxes paid as a tax advance payments if the environmentally harmful goods or packaging of the goods out of the territory of Latvia may be documented.
39. If a taxable person within the territory of Latvia, distributes or uses their own economic activity goods reused packaging, tax on this package is not due if the reused packaging material type and weight can be documented.
40. Tax on goods is calculated by adding the packages in accordance with the rules laid down in annex 8 the rates calculated tax amount for each type of packaging material (including primary, secondary and tertiary (transport) packaging) according to the package.

41. If individual packaging (including primary, secondary and 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 8 of the basic tax rate.
42. Packaging material that does not match any of the rules referred to in annex 8, the group applied to the material law of 6. Annex 8 the rate laid down for the position.
43. 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.
44. Sausage products, fasteners, cheese wax, tea bags and filter components, as well as plastic cards (including payroll cards, credit cards, cards for telecommunications) is a package, and they shall not be subject to tax.
45. If a taxable person only for the item label, natural resource tax is not paid.
46. Notwithstanding the use of cosmetics, perfumery, household chemicals, pharmaceutical and packaging of tobacco products taxed under article 9 of the quarter and to annex 8 of the law.
47. the amount of packaging that is not recycled or recovered in accordance with the law and other Packaging packaging management regulatory laws laid down in the processing or packaging waste recovery standards in a given year, the tax next year and cost calculation, in addition to applying the standard rate in triple papildlikm.
48. the taxable tax on the amount of packaging that is not recycled or reclaimed, calculates and pays after the person has submitted a regional environmental management or environmental impact assessment State Bureau packaging statutory annual report. Tax payments for the packaging of the goods, in addition to the application of the standard rate to triple the amount of papildlikm according to article 6 of the law, for the previous year shall be carried out until next July 20, and indicates in the report for the second quarter to 3.9 in box form.
49. regional environmental management or environmental impact assessment State Bureau checks the specified processing or packaging waste recovery standards after the submission of the annual report. If the regional environmental Board, examining the annual report finds that the processing or packaging waste recovery standards have not been met, the inspector shall draw up the environmental State Inspection Act and presents it to the tax payer. Examination and decision on further in the budget the amount of tax payable on a regional environmental management or environmental impact assessment submitted to the respective national Office of the State revenue service territorial institution, stating in addition to the amounts of pay period, if the taxable charges are not already made under this provision 48. Taxable tax additional payment according to the inspection must be carried out within 20 days after the inspection.
50. Tax on radioactive substances shall be calculated on the basis of the law and the rules in annex 9 7 rates laid down in annex and taking into account the following conditions: 50.1. tax on the use of radioactive substances shall be calculated in proportion to the radioactivity of radioactive waste, which will occur after the use of radioactive substances, in accordance with the applicable tax rate, but not less than 0.001 tax rate from 1 to 6. radionuclide group and 0.2 rate 7. radionuclide group.
50.2. If you are using loose radioactive source and radioactive source closed, tax calculation for each radioactive source separately, taking into account this provision 50.1. referred to conditions.
51. If the taxable tax pay for radioactive substances, the State revenue service territorial institution after review (annex 5) receiving requests from the radiation safety Centre information, received by a taxable person or a special permission (licence) for transactions with radioactive substances.
52. Tax on vehicles covered by the end-of life vehicles management law article 3, first paragraph and which is registered in the Republic of Latvia for the first time, natural and legal persons paid by the vehicle identification number to compare Road Safety Directorate, but before the registration of the vehicle.
53. the Person shall pay the tax on the vehicle, including the credit institution given State budget account, or 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. Charging tax, the taxable person shall be issued a document which contains the information on the payer, the vehicle and the amount of tax paid.
54. Registering a vehicle in road traffic safety Directorate, the person shall submit a payment document certifying payment of the tax. Road Traffic Safety Directorate does not register a vehicle, if the tax was not paid to the extent stipulated by law.
55. If a person with one payment document for payment of the tax on vehicles to be registered, the more the payment document to add to the list of the vehicle's make, model and year of manufacture. That list shall be signed by the owner of the vehicle.
IV. Tax calculation and payment arrangements regarding illegal or not specified in the report (hidden) natural resource extraction and utilisation, environment pollution discharged, marketed or their economic activity environmentally harmful goods used, product packaging and the amount of radioactive substances 56. Based on the environmental State Inspectorate or the regional environmental management decision on the addition of the calculated tax amount of the illegal or not specified in the report (hidden) natural resources, and the nature and extent of the use and the pollution discharged to the environment, the nature and extent of the The State revenue service, in addition to the unpaid amount of tax recovered from his penalty in half the unpaid tax amount, calculated as follows: 56.1. the report does not indicate the (hidden) natural resource extraction and utilisation and the amount of pollution discharged into the environment that does not exceed the limit (quota), summing up the basic rate and-fine of half the basic rate (total — triple the basic rate);
56.2. the report does not indicate the (hidden) natural resource extraction and utilisation and environment pollution entered the amount of which exceeds the limit (quota), — the sum of the basic rate, the base rate of the papildlikm in the triple and the interest of the tax not paid 2 x (total divpadsmitkārtīg in the basic rate);
56.3. for natural resource extraction and utilisation, the amount of pollution discharged into the environment, if these actions are carried out without the appropriate permit (license), summing up the basic rate, the base rate of the papildlikm in triple the amount and interest of the tax not paid 2 x (total divpadsmitkārtīg all the basic rate per volume).
57. on the basis of the State revenue service found the statement presented to the (hidden) marketed disposable container and the amount of cutlery, marketed or their economic activity environmentally harmful goods used, product packaging or use the amount of radioactive substances, the State revenue service in addition to the unpaid amount of tax recovered from his penalty in half the unpaid tax amount, calculated as follows: 57.1. statement presented to the (hidden) used the amount of radioactive substances not exceeding the limit, the sum of the basic rate and-fine of half the basic rate (total — triple the basic rate);
57.2. radioactive substances used, if such activity is carried out without the authorization of the special (license), summing up the basic rate, the base rate of the papildlikm in the triple and the interest of the tax not paid 2 x (total divpadsmitkārtīg in the basic rate for all volumes);
57.3. statement presented to the (hidden) realised or your economic activity environmentally harmful goods, used, the amount of packaging of goods — as per papildlikm of the summation of the basic rate and tripling fines not paid the tax in half (total divpadsmitkārtīg all the basic rate per volume).
58. 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 product packaging materials used, the type and weight of the rules referred to in paragraph 36 of the body.
V. procedures for receiving tax discounts 59. to receive tax rebates, the taxable person shall provide the Ministry of the environment: 59.1. application for tax credits Award (annex 9);

59.2. the project documentation with the project calendar.
60. The Ministry of the environment of the State revenue service requires a certificate to show that the provision in paragraph 59, that person is not a tax debt and public debt charges.
61. The Ministry of the environment in the five working days following receipt of the application in writing to the applicant of the additional information required, if not submitted all of the rules listed in paragraph 59, or the information supplied is insufficient to the Ministry of environment can give an opinion on the project. On the date of acceptance of the application, be considered as the date when the taxpayer has provided all the information specified in these provisions for evaluation of the application.
62. The Ministry of the environment after application of the adoption of the opinion on the draft and sends it to the Finance Ministry and local authorities concerned, adding that rule 59.1. in paragraph 60 and documents referred to in paragraph (CC). Ministry of the environment in its opinion on the draft indicates the maximum amount by which the taxable person may be granted tax credit from each level of the budget in accordance with article 16 of the law on the third. Opinion on the tax payer.
63. The decision on the grant of tax rebates from the State budget shall be adopted by the Ministry of Finance within 10 working days after this provision referred to in paragraph 62 of document receipt. The decision on the grant of tax rebates from the municipal environmental specific budget adopted in accordance with the local tax revenue distribution within 10 working days after this provision 62. receipt of documents referred to in paragraph 1.
64. the tax credit be granted, the maximum amount a percentage by which the intended reduction of pollution at full implementation of the project, subject to this provision the opinion referred to in paragraph 62 of the specified. The decision determines the amount by which the tax rebate, and specify how the discount is to be distributed through tax payment deadlines.
65. A copy of the decision on the grant of tax rebates sent to the Environment Ministry and the State revenue service.
66. The decision on the grant of tax credit is valid for one year, and the tax credit apply, starting with the next quarter following the adoption of the decision.
67. If during project implementation to a taxable person incurs tax arrears, tax rebates application stops with the day when the State revenue service found these debts. State revenue service territorial institution no later than 10 days after the determination of tax liability shall inform the taxpayer, the Ministry of finance, the Ministry of local government and the environment.
68. Six weeks before the tax rebates by the end of the period of application of the taxable person shall submit to the Ministry of environment for information on the compliance with the implementation plan. In the month following the submission of the information to the Ministry of the environment shall issue an opinion on the current tax rebates.
69. The current tax credit granted to this rule 59, 60, 61, 62, 63, 64 and 65 in.
70. If, in accordance with this rule 68 opinion provided is negative, Ministry of the environment shall inform the State revenue service, and State revenue service determines the amount of the discount earlier repayment period. After the expiry of the State revenue service discount amount outstanding for recovery under article 16 of the fifth and calculates the late as the tax debt in accordance with the law on taxes and duties ".
Vi. Procedures partially repaid tax on environmentally harmful goods recycling or recovery 71. Tax paid by granting subsidies to operators that perform environmentally harmful goods recycling or recovery, or the export of waste for recycling and recovery outside the territory of the Republic of Latvia, released under article 17.
72. the subsidy shall be determined in accordance with the operator's actual recycled or reclaimed, or outside the territory of Latvia for recycling and recovery of the environmentally destructive goods exported waste.
73. the environmental protection administration of the Fund (hereinafter Fund Administration) annually issue a public tender for economic operators to receive a grant under this provision is 71.
74. in order to receive a subsidy for the Foundation's administration announced the tendering procedure, submit the application, a merchant as well as documents proving: 74.1. the merchant is complying with the requirements of the laws and environmental requirements;
74.2. technical ability to control and document the process parameters, including real raw materials processed (including environmentally harmful waste of the goods);
46.2. the trader's willingness to deal with the financially independent environment product recycling, business plan and the audit opinion on the financial position of economic operators;
74.4. environmentally harmful goods waste recycling planned volumes and waste of goods procurement sources.
75. the administration of the Fund with the winners of the tender contracts, taking into account the national budget of the "Latvian Environmental Protection Fund in the current year in certain financial assets. Subsidies may not exceed the previous year in the amount of tax paid on goods harmful to the environment.
76. the administration of the Fund and the operator's contract provides environmentally destructive goods procurement and processing of waste or recovery year amounts, or recycled actually processed the environmentally harmful waste of goods technical or documentary control methods, deadlines and grant award procedures, as well as other economic operator sliding.
77. The law referred to in annex 7 tax rates and reimbursement regulations merchant with whom the contract was signed for the environmentally destructive goods waste recovery or recycling, get this provision in paragraph 71 of the subsidies that rule laid down in the annex 10 per actually recovered or recycled goods waste harmful to the environment.
78. Tax on used lubricating oil recycling or recovery operators released law article 17, first paragraph, in accordance with the procedure laid down in: 78.1. lubricant used for recovery (both for recycling and for the implementation of the target program) — total 100%;
78.2. lubricant used for this rule 78.1. not that other kind of processing — 80%.
VII. Closing questions 79. tax on environmentally harmful goods and packaging the goods or use of the exercise of their economic activity and the use of radioactive substances is not due if the taxable person may be justified, that the documentary about this environmentally destructive goods, packaging of goods and import of radioactive substances and the release for free circulation in the customs territory of the Republic of Latvia (import) the tax is paid to the 2004 30 April.
80. If a taxable person until the 2004 30 April is computed and paid tax on natural resources environmentally harmful goods or goods in the package release for free circulation in the customs territory of the Republic of Latvia and the environmentally harmful goods or packaging of the goods has not submitted a report, the taxable person until 20 July 2004 submitted to the State revenue service territorial institution report pursuant to Cabinet of Ministers of 18 June 2002, the rule No. 244 "natural resources tax calculation and payment arrangements" Annex 7.
81. Taxable persons not covered by the provisions of paragraph 80 until 20 July 2004 submitted to the State revenue service territorial institution following reports: 81.1. report of April 2004 estimated tax in accordance with the Cabinet of Ministers of 18 June 2002, the rule No. 244 "natural resources tax calculation and payment arrangements" Annex 7;
81.2. report of May 2004 and June estimated tax, in accordance with the provisions of annex 5.
82. Rule 20.9. subparagraph shall enter into force by 1 January 2005.
Prime Minister, Deputy Prime Minister a. Environment Minister Shlesers r. vējonis Editorial Note: regulations shall enter into force by 1 July 2004.