Cabinet of Ministers Regulations No. 621 in 2016 (20 September. No 46 27) amendments to the Cabinet of Ministers may 22, 2012 rules no. 361 "natural resource tax regulations on vehicles ' Issued in accordance with the natural resources tax law article 7 of the second part 1., 2., 3., 4. and 5, tenth part 1 and 2, article 26, second paragraph, point 1 and 2, and article 27 of the fifth 1. make cabinet may 22, 2012 rules no. 361" natural resource tax provisions applying to vehicles "(Latvian journal 83., 2012, no; 164. no 2013) the following amendments: 1. express an indication on what basis the provisions of the law, issued by the following: "Issued under the natural resources tax law article 7 of the second part 1., 2., 3., 4. and 5, tenth part 1 and 2, article 26, second paragraph, point 1 and 2, and article 27 of the fifth";
1.2. to supplement the rules by 1.9 and 1.10 of this point.: "1.2. requirements, the person entitled to perform management system audit; 1.10. management systems auditing procedure. "; 1.3. Express 3.1. subparagraph by the following: "3.1. cash the State joint stock company" Road Safety Directorate "(hereinafter referred to as the road safety Directorate). Road Traffic Safety Directorate within three working days paid into the State budget in cash collected tax amounts, not including it in your billing account; " 1.4. to replace in paragraph 10.1:1.4.1. the words "realization of" with the words "number of vehicles marketed"; 1.4.2. the word "treatment" with the word "processing"; 1.5. to supplement the provisions of chapters VII and VIII in the following wording: "(VII). Management systems audit 44. Operator whose contract partners do not pay tax on the vehicles each year prepare a report on the management of end-of life vehicles (hereinafter report) and submit it to the management systems auditor. 45. Operator: 45.1. provide management systems auditor access to the documentation held by the operator in cooperation with contract partners and merchants who deal with the collection of end-of life vehicles, acceptance, processing, recycling and recovery; 45.2. to verify the management system and provide other necessary information by management systems auditor's request. 46. Management systems auditor has the right to request and receive information from: 46.1. operators engaged in the collection of end-of life vehicles, acceptance, processing, recycling and recovery on the basis of contracts concluded with the operator who submitted the report; 46.2. the operator's contract partners, natural resources tax payers. 47. Management systems auditor within one month from the date of receipt of the report shall draw up a report on the results of the audit report and submit it to the operator. 48. to ensure that the audited review completeness and correctness, management systems auditors this provision in paragraph 47 of the report assesses the compliance of audited reports legislation on natural resources and management of waste and waste management plan. 49. Management systems auditor report in accordance with the provisions of annex 6. The report considers appropriate where: 30.5. data are true and do not contain contradiction; 30.6. the end-of life vehicles tracking is complete; 30.6. the data for the reporting period are summarized and match management system for the actual economic activity; 49. the difference between management systems auditor submitted data (the amount of vehicles marketed, collected, accepted, processed and recover the amount of end-of life vehicles) and the results of the inspection does not exceed 10 percent of total vehicle and the amount of end-of life vehicles is not allowed, as well as other significant inconsistencies. Tolerance (to 10 percent) do not apply to these regulations set minimum collection rate of end-of life vehicles and a law on the management of end-of life vehicles minimum recycled and reclaimed the amount of end-of life vehicles. 50. Management systems auditor report indicates whether the report contains complete, accurate and true information about: 50.1. the number and the vehicle total mass, which for the first time consistently registered in the Republic of Latvia; 50.2. vehicle marketed, collected and processed, the number of end-of life vehicles and total mass; 50.3. the collection of end-of life vehicles, acceptance, processing, recycling or recovery or recycling or recovery of exports to other countries. 51. Management systems auditor examine the management system and the information contained in the report, as well as assess the compliance of the documents accompanying the review of legislation on natural resources and waste management, accounting, calculation of the tax, waste management and waste management system. 52. Management systems auditors ensure that the selection is representative and describe the operator's liability in the amount of end-of life vehicles and classification by material types and components and that the sample size is at least 10 percent of the total calculated sales tax amount of natural resources. 53. Management Systems Auditors, checking the report out: 53.1. strategic analysis-evaluates all the operator's activities and their compliance with the laws on natural resources and waste management, as well as compliance with the management plan; 53.2. process analysis – assess the operator's or contract partners, the data and information submitted in confidence. If necessary, the auditor examined the information provided waste collection, acceptance, processing, back recycling or recovery; 53.3. risk analysis, determines the risk management phase, as well as the operator's operational aspects which could mistakenly identify the total end-of life vehicles.
VIII. Claim of person entitled to perform the audit of the Management System Operator is entitled 54. adopt such management systems auditor accredited by the national accreditation body as an independent third-party inspection body according to the laws and regulations on assessment of conformity assessment bodies, accreditation and supervision or other Member States of the European Union, Turkish or European economic area countries accredited inspection body which complies with the requirements laid down in these provisions. 55. This provision, paragraph 54 auditor: 55.1. familiar with the laws and requirements to be observed by the operator and management systems auditor; 55.2. is competent to prepare information about: 55.2.1. end-of life vehicles; 55.2.2. collection of end-of life vehicles, acceptance, processing, recycling or recovery or recycling or recovery of exports to other countries. "; 1.6. make annex 2 (1) of the following: "1. the vehicles scheduled to realize the amount of vehicles _ 20. 20 years __. 20 years __. 20 years __. gads1 PCs.
Note the. 1 box must not be completed if the management plan does not begin with the January 1. "
1.7. put 2 point 2 of the annex by the following: ' 2. the amounts of end-of life vehicles 2.1. volume of end-of life vehicles, planned to accept or collect and process the unit volume of end-of life vehicles, planned to accept or collect on the territory of the Republic of Latvia the amount of end-of life vehicles, which planned to work in the territory of the Republic of Latvia the amount of end-of life vehicles, which planned to work with the other Member States of the European Union the amount of end-of life vehicles, which planned to work outside the European Union the amount of end-of life vehicles you want to process together 20 _ _ _ _ _ _ 20 20 20 20 20 2 _ _ _ _ _ _ _ _ _ _ 2 20 20 20 20 20 _ _ _ _ _ _ _ _ _ _ 20 2 20 20 20 20 _ _ _ _ _ _ _ _ _ _ 2 20 20 20 20 __ __ 2 PCs. % (PCs.) tonnes% (t) 2.2. amount of end-of life vehicles, planned reuse and recycle
End-of life vehicles type of materials and components of end-of life vehicle materials and components, which planned to reuse and recycle in the territory of the Republic of Latvia of worn materials and components of vehicles by planned reuse and recycling in other Member States of the European Union end-of life vehicle materials and components, which planned to reuse and recycle the outside end-of life vehicles the European Union of materials and components, which planned to reuse and recycle tonnes tonnes tonnes total tonnes% (against the amount collected) 20 _ _ _ _ _ _ 20 20 20 20 20 2 _ _ _ _ _ _ _ _ 20 20__2 20__ 20__ 20__ 20__2 20__ 20__ 20__ 20__2 20__ 20__ 20__ 20__2 Akumulatori Šķidrumi (izņemot degvielu) Eļļas filtri Citi materiāli (izņemot degvielu), kas rodas kaitīgo vielu iznīcināšanas procesā Katalizatori Metāla detaļas (ieskaitot vrakus, kas sagatavoti sasmalcināšanai) Krāsaino metālu detaļas Riepas Liela izmēra plastmasas detaļas Stikls Citi materiāli, kas rodas demontāžas procesā Together 2.3 end-of life vehicles, the amount of the planned reuse and recovery of end-of life vehicles type of materials and components of end-of life vehicle materials and components by planned reuse and recovery in the territory of the Republic of Latvia of worn materials and components of vehicles by planned reuse and recovery in other Member States of the European Union deteriorated materials and components of vehicles by planned reuse and recovery outside the European Union end-of life vehicles, the amount of materials and components of the planned reuse and recovery total tonnes tonnes tonnes tonnes% (against the amount collected) 20 _ _ _ _ _ _ 20 20 20 20 20 2 _ _ _ _ _ _ _ _ _ _ 2 20 20 20 20 20 _ _ _ _ _ _ _ _ _ _ 20 2 20 20 20 20 _ _ _ _ _ _ _ _ _ _ 2 20 20 20 20 __ 2 __ Battery liquids (excluding fuel) oil filter other materials (other than fuel), harmful substances resulting from the destruction process Katalizatori Metāla detaļas (ieskaitot vrakus, kas sagatavoti sasmalcināšanai) Krāsaino metālu detaļas Riepas Liela izmēra plastmasas detaļas Stikls Citi materiāli, kas rodas demontāžas procesā Kopā
Piezīme. 2 box must not be completed if the management plan does not begin with the January 1. "
1.8. make 2. paragraph 5 of the annex by the following: "5. the contracts concluded with operators who repeatedly used, recycled or regenerated rundown vehicles or exported from the territory of the Republic of Latvia for reuse, recycling or recovery, and contracts concluded with operators who repeatedly used recycling or recovery outside of the territory of the Republic of Latvia No. p. k. The contract's end-of life vehicles and sastāvdaļas5, date of conclusion by the merchant operating period (from-to) the name, registration number in the register of companies and the legal address of plāna4 management of end-of life vehicles acceptance date and deadline received marketing legislation in the environmental permit, its number, vendor, date of issue and the period of validity of reuses, recycle or recover the territory of the Republic of Latvia, leaving the territory of the Republic of Latvia for reuse , recycling or recovery (including receivers) repeatedly used, recycled or recovered abroad (including State and recovery workers) notes. 4 the plan accepted national environment service regional environmental management according to the legislation on end-of life vehicles recycling and processing companies stated environmental requirements. 5 end-of life vehicles and components according to the legislation on end-of life vehicles recycling and processing companies established environmental requirements: 1) battery; 2) a liquid (other than fuel); 3) oil filters; 4) other materials (other than fuel) resulting from the disposal of hazardous substances; 5) catalysts; 6) metal parts (including wrecks, splitting); 7) details of non-ferrous metals; 8) tires; 9) large size plastic parts; 10) glass; 11) other materials resulting from the dismantling process. ";
1.9. to supplement annex 2 to paragraph 8 by the following: "8. the list of taxable persons who have concluded contracts with (the name of the operator) for participating in the management of end-of life vehicles sistēmā6 No. p. k. Registration number name address, I certify that the information provided is complete and true.
(datums7)
The Manager or the person in paraksttiesīg (title) (name) (paraksts7) Z v. 7 information prepared (title) (name) (paraksts7)
The notes. 6 taxable persons, who created and applied management systems, do not fill in this paragraph. 7 document properties "date", "signature" and "stamp" ("v." Z) does not fill in, if an electronic document is drawn up according to the law on electronic document design. "
1.10. to express 3. point 2 of annex table by the following: "the number of vehicles (PCs.) Vehicle weight (tonnes) "1.11. Express 3. point 4 of the annex by the following:" 4. the information on end-of life vehicles management 4.1 adopted or end-of life vehicles collected and processed volume measure of the territory of the Republic of Latvia or in the collected volume of end-of life vehicles in the territory of the Republic of Latvia, the amount of end-of life vehicles processed in another Member State of the European Union the amount of end-of life vehicles processed outside the European Union the amount of end-of life vehicles processed a total of end-of life vehicles processed volume in PCs. % (PCs.) tonnes% (t) 4.2. End-of life vehicles are reused or recycled volume of end-of life vehicles in the form of materials and components in the territory of the Republic of Latvia to reuse or the revised amount of end-of life vehicles in another Member State of the European Union repeatedly used or processed, the amount of end-of life vehicles outside the European Union repeatedly used or end-of life vehicles processed total amount used repeatedly or the end-of life vehicles processed volume tonnes tonnes tonnes tonnes% (against the volume treated) the battery liquids (excluding fuel) oil filter other materials (other than fuel) resulting from the destruction of harmful substances in the process Catalyst metal parts (including wrecks, shredding) ferrous metal parts tires large size plastic parts glass other materials resulting from the dismantling process total 4.3. End-of life vehicles are recycled or reclaimed quantity material end-of life vehicles and components to the territory of the Republic of Latvia used repeatedly or recover the amount of end-of life vehicles in another Member State of the European Union repeatedly used or recovered the amount of end-of life vehicles Outside the European Union repeatedly used or recovered the amount of end-of life vehicles together repeatedly used or recovered the amount of end-of life vehicles tonnes tonnes tonnes tonnes% (against the volume treated) the battery liquids (excluding fuel) oil filter other materials (other than fuel), harmful substances resulting from the destruction process catalysts metal parts (including wrecks, shredding) ferrous metal parts tires large size plastic parts glass other materials resulting from the dismantling process together "1.12. Express to annex 3 paragraph 6 by the following:" 6. the contracts concluded with operators who repeatedly used, recycled or regenerated rundown vehicles or exported from the territory of the Republic of Latvia for reuse, recycling or recovery, and contracts concluded with operators who repeatedly used recycling or recovery outside of the territory of the Republic of Latvia No. p. k. The contract's end-of life vehicles and sastāvdaļas3, date of conclusion by the merchant operating period (from-to) the name, registration number in the register of companies and the legal address of plāna2 management of end-of life vehicles acceptance date and deadline received marketing legislation in the environmental permit, its number, vendor, date of issue and the period of validity of reuses, recycle or recover the territory of the Republic of Latvia, leaving the territory of the Republic of Latvia for reuse , recycling or recovery (including receivers) repeatedly used, recycled or recovered abroad (including State and recovery workers) notes. 2 plan accepted national environment service regional environmental management according to the legislation on end-of life vehicles recycling and processing companies stated environmental requirements. 3 material end-of life vehicles and components according to the legislation on end-of life vehicles recycling and processing companies established environmental requirements: 1) battery; 2) a liquid (other than fuel); 3) oil filters; 4) other materials (other than fuel) resulting from the disposal of hazardous substances; 5) catalysts; 6) metal parts (including wrecks, splitting); 7) details of non-ferrous metals; 8) tires; 9) large size plastic parts; 10) glass; 11) other materials resulting from the dismantling process. ";
1.13. Express 3. point 7 of annex table and notes the following: "No." p. k. End-of life vehicles and component materials, freight bill of lading veids4 waybill numurs5 note of the issue of end-of life vehicles datums6 materials and sastāvdaļu7 types and volumes of the sender the recipient notes. 4 indicates one of the following waste cargo receipt: 1) the notification document for transboundary movements/shipments of the European Parliament and of the Council of 14 June 2006, Regulation (EC) No 1013/2006 on shipments of waste (A) Annex I; 2) notice document for transboundary movements/waste shipments under the Basel Convention on the control of transboundary movements of hazardous wastes and their disposal; 3) shipments of waste that you want to add the information of the European Parliament and of the Council of 14 June 2006, Regulation (EC) No 1013/2006 on shipments of waste to annex VII. 5 identified in the notification document number. The information of the European Parliament and of the Council of 14 June 2006, Regulation (EC) No 1013/2006 on shipments of waste are added to annex VII, shipments of waste, the packing slip number is not specified. 6 indicates the date of issue of the notification document. The information of the European Parliament and of the Council of 14 June 2006, Regulation (EC) No 1013/2006 on shipments of waste are added to annex VII, shipments of waste, specifies the actual shipment date and the date when the consignee has received waste. 7 end-of life vehicles and components according to the legislation on end-of life vehicles recycling and processing companies established environmental requirements: 1) battery; 2) a liquid (other than fuel); 3) oil filters; 4) other materials (other than fuel) resulting from the disposal of hazardous substances; 5) catalysts; 6) metal parts (including wrecks, splitting); 7) details of non-ferrous metals; 8) tires; 9) large size plastic parts; 10) glass; 11) other materials resulting from the dismantling process. ";
1.14. Express 3. point 8 of the annex by the following: "8. The merchant receipt of collected and processed, or recycled volume of end-of life vehicles for the period in question
Nr. p. k. The operator's name, registration number and address specified in the Proof gathered and accepted the amount of end-of life vehicles specified in Attestations processed, recycled or recovered material or end-of life vehicles and sastāvdaļu8 period, the amount for which the receipt issued by the date of issue of the attestation I certify that the information provided is complete and true.
(datums9)
The Manager or the person in paraksttiesīg (title) (name) (paraksts9) Z v. 9 information prepared (title) (name) (paraksts9) notes. 8 end-of life vehicles and components according to the legislation on end-of life vehicles recycling and processing companies established environmental requirements: 1) battery; 2) a liquid (other than fuel); 3) oil filters; 4) other materials (other than fuel) resulting from the disposal of hazardous substances; 5) catalysts; 6) metal parts (including wrecks, splitting); 7) details of non-ferrous metals; 8) tires; 9) large size plastic parts; 10) glass; 11) other materials resulting from the dismantling process. 9 document properties "date", "signature" and "stamp" ("v." Z) does not fill in, if an electronic document is drawn up according to the law on electronic document design. "
1.15. supplement with annex 6 by the following: "6. the annex to Cabinet of 22 may 2012 regulations no reference check questions 361 1 or all contract partners are indicated for the first time in the territory of the Republic of Latvia continuously registered and marketed vehicles. 2. is supporting documents certifying the vehicle first permanent registration in the Republic of Latvia. 3. the operator referred to in the report Or data on the number of vehicles meet the operator's records indicate a temporary accounting data. 4. is the operator and the operators who perform management and end-of life vehicles which have a contract with the operator, have the necessary environmental protection legislation specific permissions. 5. is there a document that certifies the processing of end-of life vehicles, recycling or recovery or transfer for further processing, recycling or recovery. 6. the or operator, collected, recycled and recovered in the end-of life vehicles, the percentage match specified in legislation, collect recyclable and recoverable amount during that period. 7. the operator shall fully apply to the management plan and agreement with the Latvian environmental protection fund administration management systems provided. 8. the operator has provided management system plan. 9. data on the contract partner or operator realized and end-of-life vehicles will not overlap with the other operator's data. 10. processing company has documentation to be adopted end-of-life vehicles and end-of life vehicles are issued a certificate of destruction form and whether it is adequately filled. 11. end-of life vehicles a certificate of destruction form contains the data coincides with the road traffic safety Directorate. 12. the operator of a vehicle or a treatment of hazardous waste in dismantling accounting journal. " 2. Be declared unenforceable in the Cabinet May 22, 2012 rules No. 354 "end-of life vehicles management systems auditing procedures" (Latvian journal, 2012, no. 81). Prime Minister Māris kučinskis environmental protection and regional development Minister David Gerhard
