Specified in 16.07.1996., Latvian Journal No. 120 (605) Cabinet of Ministers Regulations No. 210 (nr. 32.3) the law "On natural resources tax" application of rules Issued in accordance with the law "on natural resources tax," the first part of article 10, second subparagraph, article 16, article 17, first paragraph, the second subparagraph of article 18 and annex 1 of the 2 and 4 point 1. "natural resources and pollutants, harmful to the environment classification of the classification of goods and products and environmental pollution laws and natural resource usage limit procedure 1. these provisions by laws" on natural resources tax "(Latvian journal 1995.152. No.) (hereinafter referred to as "the Act") for the application of the rules; documentation related to the natural resource tax (hereinafter referred to as the "tax") on the exploitation of natural resources, used only 1 and 2 of the law laid down in the annex of the natural resources classification (type), and the tax rates.
2. use the or intended for the abstraction of natural resources way according to the statutory classification determines prospecting opinion or permission of the waters.
3. the Agenda is issued prospecting advice and consent to use of the waters, as well as the relevant forms shall be the protection of the environment and regional development Ministry.
4. environmental protection and regional development, the Ministry of law order: 4.1 determine or intended for the abstraction of natural resources used and its conformity with the relevant tax rates to a group if the prospecting in the opinion that the type of natural resources did not meet the Law's annex 1 and 2;
4.2. confirm the recalculation method, if the natural resources, pollution of the environment or the environment of accounting of the goods or products or methodologies of measurement units are different from the Rules used in the.
5. the calculation of the tax using the classification of pollutants pursuant to law 3, 4, 5, and 6. the hazards referred to in annex classes set this rule 1, 2, 3, and 4 in the annex.
6. The protection of the environment and regional development Ministry in accordance with the environmental protection requirements, the mining of natural resources total maximum residue levels (quotas) for the year to particular types of resources, mining sites and regions or territories of Latvia as a whole, and shall issue the relevant permits or licences are issued.
7. The protection of the environment and regional development Ministry and its institutions confirm the contaminant maximum level and the quantity of pollution novadām for specific objects and areas and issue the appropriate permission or license is issued.
8. Natural resource usage limits defined for the type of activity provided for in the permit. Permission procedure and the form determines the protection of the environment and regional development Ministry. Any extraction of natural resources and the pollution of the environment without proper authorization was deemed illegal.
9. the natural resources (water use), for entry of contaminants in the atmosphere or water bodies and environmentally harmful goods and products for sale or import (import) assigned to those undertakings (companies) whose business is linked to the appropriate use of natural resources. Permits for the storage of waste in landfills is granted to those undertakings (companies), which with the Cabinet or the relevant municipal Council (Council) decision out for landfill operators.
10. to obtain the appropriate permissions to a taxable person by matching with natural resource extraction or pollution entering the site of the county or municipality should be submitted to the environmental protection and the Ministry of regional development of the specific form to one of the authorities: 10. l. Permissions common mineral extraction and annual quota limits issued by the county or city in the areas of environmental protection and regional development Ministry established and volumes except this rule 10.2. referred to;
10.2. the mineral extraction wells located at several areas, national mineral deposits and national significance of the subsoils nogabalo, as well as the permission of national mineral production issued by the Geology Department and the limits determined by the protection of the environment and regional development Ministry. This list of objects of national importance is confirmed by the Cabinet of Ministers;
10.3. the air pollution issue and limits (maximum permitted or agreed amounts) on the basis of the information prepared for the contaminant, established and approved by the environmental protection and the Ministry of regional development regional environmental management (hereinafter referred to as the "regional environmental governance");
10.4. the authorisations issued by the waters and limits, as well as water extraction waste water and discharge of pollutants (water pollution) to determine the regional environmental governance;
10.5. the permit for the storage of waste from the landfill issue (deposit) and the limits determined by the regional environmental governance. Permits for the storage of hazardous waste landfills in the law "on hazardous waste" (the Republic of Latvia Supreme Council and Government Informant, 1993, 14./15.nr.) in accordance with the procedure laid down in accordance with the opinion of the regional environmental management issued by the County and city authorities;
10.6. permission to enter from hospital sewage treatment plant discharges into the economic zone of the Republic of Latvia in the territorial sea and internal waters of the sea issue and the limits determined by the object's location in the regional environmental governance;
10.7. the use of natural resources and environmental pollution (except this rule 10.6. transactions referred to) economic zone of the Republic of Latvia in the territorial sea and internal waters of the sea issue and the limits determined by the protection of the environment and regional development Ministry;
10.8 permission (license) the ozone-depleting substances import shall be issued and limits (quotas) determine the protection of the environment and regional development Ministry.

11. The environmentally harmful goods and product classification and technical specifications, for which, in accordance with Annex 7 of the Act to pay tax and the taxable person must be presented to the Customs cargo declaration (under "product packaging and description") and review of tax calculation, is given in annex 5 of these rules. Identification of goods and products in accordance with the Cabinet of Ministers of 19 March 1996, regulations No 68 ' procedure for the determination of goods and other objects of conformity combined nomenclature code "(Latvia's journal, 1996, no. 53) is used in the Latvian goods in the combined nomenclature code of the system adopted. If this provision is specified in annex 5 code ends with one or more zeros, where the tax rate or the calculation method is used for all product groups and sub-groups.
II. Tax calculation and payment arrangements 12. Taxpayer's obligation is to ensure the use of natural resources and environmental pollution, as well as the volume of own-produced goods harmful to the environment and product sales or import (import) keep records in accordance with the protection of the environment and regional development Ministry prescribed form.
13. A taxable person must carry out an environmental quality and technological measurements according to the environmental protection agency established methodologies and schedules and to register the more specific pattern magazines.
14. the taxable tax calculated in accordance with the rates of actual mining of natural resources and environmental pollution, based on the amount of natural resources use and environmental pollution assessment, calculation or data analysis and in the annual limit laid down in the authorisation.
15. Accounting, calculation, and the use of analytical methods for the extraction of natural resources and environmental pollution evaluation of volume-determine the protection of the environment and regional development Ministry.
16. the limits laid down in the relevant permits and tax calculations used for each natural resource or environmental contaminations.
17. the use of natural resources and environmental pollution limits in amounts calculated at the standard rate of Tax set out in the annexes of the law.
18. the use of natural resources over the ceiling fixed amounts and virslimit pollution tax, calculated as the sum of the basic rate and papildlikm (total 4 x in the basic rate).
19. If, in a permit for the activity in question is not a specific quantitative restrictions, tax on the full amount calculated at the standard rate and revision of tax shall be made "without limit".
20. The environmentally harmful goods and the import or marketing of the product, which the law requires a permit (license), is not a suitable early‐warning and a tax on all imported goods or realized shall be calculated at the standard rate.
21. Financial year for the first three quarters, while the annual limit has been reached, the amount specified in the calculation of the taxable person and pay tax on the extraction of natural resources and environmental pollution at the standard rate of actual volume. Calculation and payment of Taxes on natural resources above the ceiling fixed amounts and virslimit pollution taxable person carries out in the fourth quarter of the year or the day when the limits have been exceeded.
22. Enterprises (companies) that the transaction is of a seasonal nature, limit is determined after extraction of natural resources or environmental pollution discharge volumes are aligned with the company (companies) activities calendar schedule. The State revenue service authorities consistent with the undertakings (companies) of specific tax payment schedule.
23. Tax not calculated on: 23. l. background contamination, the level of which the taxable person has proven with the environmental protection requirements of the institutions of the relevant monitoring data;
23.2. the use of the waters (flow) waterworks and facilities for fisheries (hydroelectric reservoirs, URu.tml.), except for the amounts laid down in the authorisation of the use of the waters of the technological consumption;
23.3. the thermal waters, which after using the pumps back water-mining horizons, not by changing the chemical composition of the waters;
23.4. organic fertilizers, agrochemicals (fertilizers, pesticides, growth regulators and veterinārpreparāt) of agricultural business administration (transport, storage, soil, crops and animal handling), if their use is agricultural and agro-ecological justified;
14.6. the ballast of sand dumping in certain (damping) (agreed);
14.7. entering the soil pollution or soil filtration layer (absorbent), if the treatment plant project agreed that it provided as pollution treatment method;
14.7. without toxic waste (in accordance with Annex 1 of these rules in this group) agreed to a specific place (limited) time is accrued for further processing (composting, incineration URu.tml.);
14.8. soil pollution of landfill waste arising before the entry into force of the Act (before 1 January 1996);
14.9. emergency spills (illegally) the radioactive pollution by the guilty person collected or itralizējus under the protection of the environment and Ministry of regional development institutions, deadlines and requirements. A tax on pollution offset is calculated according to the neutralization in the resulting secondary contamination hazard and amount.
24. Law l. l. Annex rates specified in point relief factors apply in all cases where the relevant mineral resources are acquired under a prospecting groundwater levels laid down in opinion, regardless of whether it is artificially reduced or no.
25. On the useless loss and for the resulting good amounts of minerals, which do not fulfil the authorisation (licence) to a valid type of fossil, the tax must be paid at the standard rate, and as for the papildlikm resource virslimit. These payments not applicable law 1 of annex 1 and the rates provided for in paragraph 4, the relief factor. About the useless loss be considered valid provable mineral loss incurred if the acquisition process violated the project lookup in development technology. The valid condition of mining damage comparable to the useless losses.

26. A taxable person provides geological and markšreider of work and determine the valid minerals for stock records. Regional environmental Board, on the basis of the above documentation, evaluate the extent of the loss is not appropriate, confirm it with the valid provisions and controls the compliance of the type of mineral mining permit (licence).
27. The high fens, transition mire and the low Marsh peat and gyttja clay, obtained for agricultural purposes (to increase soil fertility in Latvia), the tax shall be calculated using the rate relief rate 0.3.28. to determine their peat and gyttja clay mining volumes for which the applicable rate relief rate, taxable mining authorisation required documentation added to the company (the company) approved by the supervisor of the previous year's sales of purchase — a summary of the dossier, which contains the agricultural needs in Latvia realised turf and gyttja clay figures.
29. the peat and gyttja clay mining annual limit in the company (the company) at a time that it determines the amount of resources that are suitable for rates relief factor. Taxable tax statement (annex 6 of these rules) turf and gyttja clay, which applied to the rate relief, presented separately from the rest of the separation in the turf or the amount of gyttja clay. The rate relief factor does not apply to the amount obtained above the ceiling, as laid down in the cases provided for by this provision in paragraph 25.
30. the tax on environmentally harmful goods and products (imports) is calculated and paid goods recipient (declarant) or its authorized person in accordance with the rates by type of products and goods, and according to the classification set out in annex 5 of these rules. Be submitted to the customs authority a specific pattern of Customs cargo declaration (under "product packaging and description") must be presented (technical specifications) of the product and the type of products and their packaging (containers). Tax is not charged on goods and products in accordance with the law recognised as personal effects, or in accordance with the law "on the customs duties (tariffs)" (Latvian journal, 1994, nr. 121; 1995, nr. 159.146. No, no 170, ļ77. no) no customs value.
31. the Customs cargo declaration given in (technical specifications) of the cargo owner should be based on the appropriate certificate, if applicable the technical characteristics of the item or its unambiguous identification. If the information on the goods or products are incomplete, the applicable maximum rate of tax, which, according to the rules laid down in annex 5 to the classification for the product or product group. If you give false information penalties applicable law in article 19.
32. A taxable person who uses imports, customs warehousing, duty on goods harmful to the environment and product imports (imports) is calculated and paid quarterly.
33. A tax on goods harmful to the environment there and the disposal of products taxable persons calculated in accordance with the accounting records and limits for each issued the product or product physical unit or as a percentage of the sales price that does not include excise duties and value added tax. Tax calculation and not pay for the own production, which marketed (exported) outside the territory of Latvia, if the supply is a documentary based on this rule 41.2. exports referred to in the supporting documents.
34. If the own of the environmentally harmful goods and sales of products priced below the taxable values of value added tax, tax calculation, use the value that is determined by the Cabinet of Ministers on 7 November 1995 regulations No. 331 "law" on value added tax "application rules" (Latvian journal, 1995, nr. 178.; 1996, no. 70).
35. A tax on the use of natural resources, environmental pollution and environmentally harmful goods and products or import ceiling levels established taxable person counted the cost of business. Tax payments for the amounts exceeding the ceiling specified as with all 46 of these regulations referred to fines and payments to a taxable person in charge of the company's (the company) profits after deduction of corporate income tax. Non-profit companies (companies) all these payments counted the cost of business.
36. A tax on all forms of exploitation of natural resources, environmental pollution and harmful to the environment of own-produced goods and the disposal of products taxable contributions in the State revenue service within specific budget account once a quarter to 20 the following month. Pārmaksāto for tax payment shall be repaid to the National Revenue Department tax office within 15 days after receipt of a written application by the taxable person for whom tax payment and added environmentally harmful goods and the export of products confirming documents. If the overpayment is paid Tax in one payment, but shows other kind of payment, the excess amount is included in the taxpayer's debt.
37. Those taxable persons whose tax payments expected by the standard rate less than 10 litres and paragraph 47 of these provisions in the manner set out in a specific list includes tax paid once a year to next January 20. Taxable persons to whom these rules 21 and 22 in accordance with the procedure laid down in point of a specified payment schedule, the tax paid in accordance with that schedule.
38. Tax on environmentally harmful goods and products (imports) in charge at the border.
39. If the company (the company) with the State revenue service order is granted permission full control of customs procedures, and inland Customs office where the import goods are not being placed in a customs warehouse, duty on goods harmful to the environment and products (imports) in charge at the inland Customs point, which according to the State revenue service order is sent in cargo imports from customs border control points.

40. If a taxable person with credit and Treasury settlement Centre of the transport of goods across the State border (also natural resource tax) has paid the tax office where he registered as a taxable person, on the border to produce a certificate of payment of the tax, which is the national internal revenue service district (City) chapter of the imprint of the stamp and the signature of the Chief.
41. A taxable person who is environmentally harmful goods or products are imported (import) in the Republic of Latvia for further delivery (re-export) outside the Republic of Latvia and in accordance with the procedure laid down in these rules is paid the tax on the importation of goods (imports), is entitled to receive a tax refund paid, if the State Revenue Department concerned submitted the following documents: 25.5. documents certifying the natural resources tax paid on certain goods or products and contain as an importer indicates the taxable person;
41.2. environmentally harmful goods or products of supporting documents: with foreign parties for the Bill of lading, the specification of goods and containers, Customs cargo declaration (or a copy) with a check that the goods or products imported into the country, as well as the payment of the export transaction, supporting documents;
41.3. natural resources tax invoice, which contains the following information: 41.3.1. consignor — legal name and legal address or physical address of residence of the person and the person's code;
41.3.2. consignee – name of the legal person and the registered office in the Republic of Latvia registered company, registration number, or an individual's home address and social security number;
41.3.3. product name, quantity, price and value 41.3.4. calculated tax;
41.3.5. date of delivery of the goods.
42. The taxpayer must provide the calculated and paid in the amount of tax accounting.
43. If a taxpayer unlawfully received a tax refund, apply sanctions in accordance with article 19 of the Act.
44. the report on the tax calculation and payment of a taxable person shall be drawn up in accordance with the provisions of annex 6 and after checking with the protection of the environment and regional development Ministry or the relevant regional environmental governance to this provision in paragraph 36 and 37 to the time submitted the relevant State Revenue Service District (municipal) Department, if the taxable person referred to in that report reflect only the calculation of the tax on such environmentally harmful goods and products or marketing that is not for permission (license), to coordinate with the protection of the environment and Ministry of regional development institutions is required.
45. on the basis of the State revenue service submitted to the environmental protection and regional development Ministry officials authorised illegal acts or statements not reported (hidden) mining of natural resources, environment pollution, the entered or imported (imported) goods harmful to the environment, the amount of additional tax administrētāj the unpaid amount of the tax levied from paying a fine of double the amount of tax unpaid: 45.1. of the amount not exceeding the limit, the sum of the base rate and interest — together in triple basic rate;
45.2. the amount that exceeds the limit, the sum of the basic rate, papildlikm and fine — together in the divpadsmitkārtīg basic rate;
45.3. the mining of natural resources, environment pollution, the entered or imported (imported) goods, if these actions are carried out without the necessary permissions — summing up the basic rate, papildlikm and fine — together in divpadsmitkārtīg the basic rate for the entire volume.
46. at the level of the standard rate of tax payments and papildlikm, as well as violations of the law set fines payment does not release the person from the penalties provided by law, penalties and recovery of: 46.1. control regulations being exceeded;
46.2. the action taken without proper permissions;
46.3. the environment, human health, property or profit damage (loss);
46.4. other environmental law violations.
47. in paragraph 10 of these rules of that institution, up to the current year's april 10 the State Revenue Service District (municipal) departments shall provide information on the amendments to the lists of taxpayers and the financial year ceiling fixed amounts. Information on those taxpayers who permit issued or modified after that date, shall be submitted within two weeks after the date of authorisation or amendments to it. Information for those taxpayers whose tax payments expected by the standard rate less than 10 lats, is presented in a separate list.
48. the allocation of tax payment to the relevant budgets of the national revenue authorities in accordance with the environmental protection administration approved regional natural resource tax report (annex 6 of these rules) in proportion to the taxpayer amounts charged and subject to decisions on the grant of tax rebates from the special budget. The State revenue service authorities ensure the other tax administration institutions with information on taxpayers, it balances and tax debts.
49. National environmental protection special budget including: 30.5.30 per cent of all tax payments for the exploitation of natural resources and environmental pollution limits in amounts, net of the amount by which the tax rebate of those payments;
30.6.100 per cent of all tax payments for this rule 10.7 in the following limits certain levels;
49.3.100 percent of all tax payments for the exploitation of natural resources above the ceiling set and virslimit pollution;
49.100 per cent of all tax payments on goods harmful to the environment and the disposal of products or import (import);
30.8.100 per cent of article 19 of the law on fines imposed;
30.8.100 per cent of the law set out in article 20 of the delay.
50. The District municipal environmental protection in special budgets including the 30 per cent of all tax payments for the exploitation of natural resources and environmental pollution limits in the volumes that made the district (including district and city of the Republic, with the exception of Riga) territory, except the amount by which the tax rebate of those payments.

51. The County or city municipal environmental protection in special budgets including the 40 percent (in Riga — 70 percent) of all tax payments for the exploitation of natural resources and pollution of the environment in the ceiling, which made the relevant parish or city area, report the amount by which the tax rebate of those payments.
III. The order in which the taxpayer can receive a tax credit of 16.52. Law article may receive a tax credit for taxpayers who finance projects aimed at reducing the pollution of the environment or natural resources through technological improvements or environmental measures.
53. in order to receive the tax credit, taxpayers must submit to the Ministry of finance and the respective municipality (according to the tax revenue distribution): 53.1. the application for the granting of discounts (annex 7 of these rules);
33.1. The protection of the environment and regional development Ministry's opinion on the project;
53.3. The State Revenue Service District (municipal) Department, the municipal and State social insurance funds issued a statement on the payment of taxes in the year of pirmstaksācij.
54. for this rule 53.2. opinion referred to, together with documentation on the project implementation plan and calendar Declaration (annex 8 of these regulations) must be submitted to the environmental protection and regional development Ministry. The Ministry a month gives the opinion and indicate the maximum amount for which you can assign a discount from each level environmental specific budget under article 16, third paragraph.
55. the annual tax credit granted to the tax administration bodies from its dedicated tax revenue share percentage of the maximum amount for which the intended reduction of pollution after the full realization of the project pursuant to this rule 53.2. opinion referred to the specified.
56. Pollution reductions in base level is calculated as the sum of the last four quarterly statements for the calculation of the tax expenditure declared pollution.
57. the decision on the grant of tax rebates from the State environmental specific budget adopted by the Ministry of finance, but from the municipal environmental specific budget-according to the local government tax revenue distribution. The decision determines the amount by which the tax rebate, and specify how the discount is to be distributed through Tax payment deadlines (quarters).
58. The decision on the grant of tax rebates or refusal to grant a tax credit to be taken two weeks after the receipt of the document and of the decision taken must inform in writing the person, the protection of the environment and regional development Ministry and the State revenue service.
59. If the decision on the grant of tax rebates, to apply for one calendar year, starting with the next quarter.
60. If the project occurs in a person during a tax debt, the tax credit application is terminated from the date of the said debts incurred. The controls provide the State revenue service.
61. The back weeks before the tax rebate expires the taxpayer must provide the protection of the environment and regional development Ministry to report on the implementation of the project in compliance with the plan. Month from the date of submission of the report referred to the protection of the environment and regional development Ministry gives positive opinion on the current tax rebates granted utility — or negative opinion on previously granted discount recovery.
62. The current tax credit allocation will take place on these rules 53, 55, 57, 58 and 59 above.
63. If this provision in paragraph 61 that opinion is negative, environmental protection and regional development, the Ministry shall inform the State revenue service, carrying out the recovery of the discount previously granted under article 16 of the fifth and set a time limit for payment. After the deadline, if necessary, calculate the late as the tax debt in accordance with the law on taxes and duties "(Latvian journal, 1995, no. 26).
64. The protection of the environment and regional development Ministry determines the taxable person during the trial, which may not be less than the project for the Tax period the total amount of the discount and to comply with the draft environmental quality average annual regulations. If the person violates a condition specified in the permit or in excess of the limit of use of natural resources, environmental protection and regional development Ministry proposes to all the project previously assigned discount drive this provision in paragraph 63.
IV. Procedures for partially refundable natural resources tax payments on goods harmful to the environment and consuming products 65. Under article 17, the first part of tax payments for environmentally harmful consumption of goods and products are partially refundable to the person who mentioned the goods or products are transferred to the balance disposal or reuse, as well as the undertakings (companies) who perform the appropriate balance of goods or products of rendering or processing.
66. the tax revenue refunded subsidies to undertakings (companies), under the protection of the environment and regional development Ministry to those of technological and environmental protection requirements make environmentally harmful goods or product residue disposal or recycling, including container reuse.
67. the part of the Refund, provided for persons who served the balance of the goods or products for the recycling or disposal for reuse, granted to undertakings (companies) as subsidies for the remainder of the goods or products shopping for price increases. The subsidy amount is determined according to the company (the company) actually salvaged, recycled or reused to the extent of the goods or products.
68. This provision of the refund referred to in paragraph 65 of the tax revenue for a variety of goods harmful to the environment and the consumption of the product (section 7 of annex l to 7) is accumulated environmental State special budget in a separate account.

69. National environmental protection a special execution of the budget in accordance with the law on budget and financial management "(Latvian journal, 1994, nr. 41), as well as technical surveillance companies (companies) that receive the subsidies provided for in these rules, the protection of the environment and regional development Ministry carried out on behalf of the environmental protection Fund (the" Fund ") in accordance with the Fund rules of environmental protection.
70. the Fund shall provide in annex 7 of the income tax law of the use for the intended purpose and shall draw up the Foundation's expenditure and the national environment protection special annual project budget (estimate).
71. the Fund's spending program, without exceeding the actual target for the concerned tax revenues, determine the specific measures provided for in the law and in the financing of the planned features.
72. the Fund's expenditure published in accordance with the Cabinet of Ministers of March 1, 1994, by Regulation No 60 "for works and supplies the State needs" (Latvian journal, 1994, nr. 36) and issue a public tender for companies to receive a grant under this provision is set out in paragraph 66.
73. When drawing up the expenditure of the Fund programme and the national environment protection special annual project budget (estimate), the part that represents the deposit refund system: (payments for goods harmful to the environment and the consumption of the product), using 7 L, 2 and 3 of the annex. repayment specified in box by separating the regulatory from the expected revenue: 73.1 resources planned environmentally damaging goods and product purchase subsidy to balance;
73.2. features that planned environmentally damaging goods or product residue recycling or reuse of subsidization;
73.3. the means planned environmental protection programme or project financing.
74. in order to receive the subsidy Fund announced in the tender, the company (the company) submits an application, as well as documents showing: 74. l. company's (the company) environmental technology and regional development Ministry to those of technological and environmental protection requirements;
74.2. technical ability to control and document the process parameters, including real raw materials processed (including environmentally destructive balance of goods or products);
46.2. the company's (the company) a willingness to deal with the financially independent environmentally harmful goods or products of processing residues (business plan and auditorslēdzien of the company (the company) financial position);
74.4. environmentally harmful goods or product residue processing planned volumes and their procurement sources in the upcoming three years.
75. The company (the company) can be obtained from the Fund a loan or other financial assistance for the development of the technology needed for this rule 74.1 and 74.2.. referred to requirements. The request (project) submission, review and funding arrangements of the Fund.
76. After having examined the application of the contestants, the Fund shall conclude agreements with the winners of the contest, subject to the annual national environmental specific budget estimates under certain financial constraints. Contract form and conditions approved by the Fund rules.
77. the Fund's and the company's (the company) the contract provides for environmentally harmful goods or product residue, procurement, disposal, recycling and reuse and the annual volume actually processed, or reuse the relevant goods or products, technical documentary or control methods, deadlines and grant award procedures, as well as other company (company) sliding.
78. The law referred to in annex 7 tax rates and reimbursement regulations companies (companies) with whom contracts have been concluded for the remainder of the goods or products, processing or disposal reuse, receive this rule 66, paragraph for each of the subsidy actually salvaged goods or product residue unit that laid down in annex 9.
79. in accordance with the Government of the Republic of Latvia's obligations to the Vienna Convention, the Montreal Protocol on ozone layer depleting substances "to izpildorganizācij the protection of the environment and regional development Ministry to draw up each year a company (company a) list, which is used in the production of ozone depleting substances, as well as substances that Deplete the ozone layer. Then, when these substances are used in the list of products referred to in the relevant list enterprises (companies) and the output is realized, these companies (companies) are repaid the law article 17, first paragraph in the order 100 percent.
V. transitional issues 80. report on the calculation of the tax on the extraction of natural resources and pollution of the environment in 1996 and the first quarter of 1996 in the second quarter to be submitted and the tax payable at the same time this provision in paragraph 36 and 37 within the time limits laid down.
81. Tax payments on goods harmful to the environment and the disposal of products or import (import) in accordance with the procedure laid down in these provisions started to charge: 81.1. on food and drink glass and cardboard containers, by January 1, 1997;
81.2. than the rest of these rules referred to in annex 5, the product and the type of products by July 1, 1996.
82. the tax payment for environmentally harmful consumption of goods and products of these rules in accordance with the procedure laid down in chapter IV started to repay: 82. l. on food and beverage glass containers of reuse, recycling and broken glass food and beverage containers recycled cardboard — 1 April 1997;
82.2. for the rest of this rule 9. for the goods referred to in the annex and residues of products processing or reused by 1 October 1996.
Prime Minister a. slice of environmental protection and regional development Minister, Deputy Prime Minister m. cock in Riga in 1996, 20 June, annex 1: groups of tax rates according to the classification of the waste according to the hazard of waste hazardous class tax rate ($/m3) O major group: non-toxic household wastes 0.25 debris and building materials are not toxic to 0, 25 Street sweepings without toxic paper and paperboard 0.25 non-toxic wood waste 0.25 , twigs and tree bark are not toxic to 0.25 foods and food processing wastes non-toxic 0.25 metal (scrap and chips) non-toxic plastic non-toxic 0.25 0.25 glass non-toxic fabrics and other textiles 0.25 not toxic

0.25 A group. Oil containing wastes contaminated with petroleum products, filtration materials, polymers and filters toxic 1.50 spent hydraulic, machine, motor oil and other mineral oils, the toxic 1.50 tar and Vaseline 1.50 wastes toxic hazard class tax rate ($/m3) of washing Equipment used in petrol and kerosene toxic 1.50 brake fluids and filters toxic 1.50 Group B. Halogens and sulfur-containing organic waste: organochlorinated solvents especially toxic solvents especially 50.00 Bromorganisk toxic fluorine and iodine-containing 50.00 organic waste, in particular toxic Freon 50.00 1.50 Polihlorēto is bifenīl toxic waste containing highly toxic to 50.00, Thiols, sulphides, acids are toxic to 1.50 disulfid Group C. Halogens and sulphur-containing organic solvents: alcohols and ketones are especially toxic aromatic hydrocarbons 50.00 particularly toxic phenols and derivatives 50.00 particularly toxic, epoxy and 50.00 ether esters particularly toxic 50.00 D group. Halogens and sulfur bore retaining organic matter: paints, varnishes and their residues toxic tar and glues 1.50 toxic 1.50 1.50 Cooling Solutions toxic synthetic detergent waste toxic nitro compounds toxic to 1.50 1.50 1.50 toxic Kaprolaktām acids and their derivatives are toxic 1.50 Group E. Plant and animal remedies waste pesticides (herbicides, fungicides and insecticides) highly toxic in the biological active substances 50.00 particularly toxic wood preservatives 50.00 particularly toxic waste hazard 50.00 class tax rate ($/m3) ^^ F group. Inorganic wastes: pickling and electrolytic cells process waste toxic inorganic salts 1.50 toxic inorganic alkalis 1.50 toxic inorganic acid 1.50 toxic 1.50 metal polishing and grinding.


smelter waste toxic wastes containing Chromium 1.50 toxic wastes containing Cadmium 1.50 particularly toxic Beryllium-containing wastes 50.00 especially toxic wastes containing Lead 50.00 especially toxic wastes containing cyanides 50.00 particularly toxic asbestos and materials containing asbestos 50.00 products toxic to 1.50 G Group. Wastes containing mercury: thermometers and thermostats especially toxic Fluorescent lamp particularly 50.00 toxic 50.00 reagents used in the chemical industry in particular toxic Group H 50.00. Mixed hazardous waste: Waste organic material of filtering and cleaning toxic 1.50 meat and fish processing wastes toxic 1.50 vegetable oil wastes toxic pharmaceutical industry 1.50 and clinical wastes toxic sewage sludge 1.50 with increased content of toxic substances toxic 1.50 photographic plates and fotoķimikālij toxic 1.50 notes.
1. At the level of the standard rate applicable on environmental pollution resulting from the storage of waste at landfills pursuant to operating rules laid down in the draft.
2. O major groups to be classified as toxic waste, if they do not meet any of the composition of the groups of hazardous waste (A, B, C, D, E, F, G and H).
3. The lower hazard class waste containing higher hazard classes a waste of impurities in excess of the weight of the waste or the type of storage permissible norms, classified according to the hazard class, to which the mass of waste occurring at the upper tier of the impurities.
4. the tax calculation for actually deposited waste volume (volume), allowing special containers (bottles, containers etc. etc.), ballast, stabiliser and other impurities in the volume (volume).
Environmental protection and regional development Minister, Deputy Prime Minister m. cock annex 2 tax rate groups according to their emissions in the classification by hazard (air pollution) emissions name hazard class tax rate ($/t) non-toxic dust 3.00 carbon monoxide (CO) dangerous 4.50 average sulphur dioxide (SO2) dangerous 10.00 nitrogen oxides (NOx) dangerous Ammonia (NH3) 10.00 dangerous volatile organic compounds 10.00 dangerous 10.00 hydrocarbons (CnHn) dangerous 10.00 heavy metals and their compounds especially dangerous 800.00 other inorganic compounds hazardous to the environment and 10.00 Regional Development Minister, Deputy Prime Minister m. cock annex 3 tax rates corresponding to the groups of the classification by pollutants to danger (water pollution), the name of the pollutant hazard class tax rate ($/t) suspended non-toxic chemical oxygen consumption of 10.00 to 30.00 medium dangerous total nitrogen (total N) medium dangerous 30.00 total phosphorus (P total) average of dangerous products dangerous to 30.00 oil 8000.00 chromium (Cr) particularly dangerous 50000.00 cadmium (Cd) particularly dangerous 50000.00 lead (Pb) particularly dangerous environmental 50000.00 and regional development Minister, Deputy Prime Minister m. cock annex 4 tax rates corresponding to the groups of the classification by pollutants to danger (soil and water contamination of the seabed), the name of the pollutant hazard class tax rate (Ls/tl total nitrogen the set {N.) an average of dangerous total 100.00 phosphorus (P total) average dangerous 100.00 chromium (Cr) dangerous 1000.00 nickel (Ni), copper (Cu) 1000.00 danger dangerous ' 1000.00 Cadmium (Cd) particularly dangerous 10000.00 mercury (Hg) particularly dangerous 10000.00 lead (Pb) particularly dangerous 10000.00 aromatic compounds are dangerous
1000.00 polycyclic aromatic hydrocarbons hazardous 1000.00 petroleum products and mineral oil dangerous pesticide 1000.00 amount especially dangerous for the environment and regional 10000.00 Development Minister, Deputy Prime Minister m. cock