Amendments To The Cabinet Of Ministers Of 19 June 2007 Regulation No 404 Of The "natural Resources Tax Calculation And Payment Arrangements And Procedures For Issuing Permits For The Use Of Natural Resources"

Original Language Title: Grozījumi Ministru kabineta 2007.gada 19.jūnija noteikumos Nr.404 "Dabas resursu nodokļa aprēķināšanas un maksāšanas kārtība un kārtība, kādā izsniedz dabas resursu lietošanas atļauju"

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Cabinet of Ministers Regulations No. 244 in Riga 2014 (13 May. No 28) amendments to the Cabinet of Ministers of 19 June 2007 Regulation No 404 of the "natural resources tax calculation and payment arrangements and procedures for issuing permits for the use of natural resources" Issued under the natural resources tax law article 4 of part 1 and paragraph 2, article 4, fourth paragraph, second paragraph of article 12, article 14, article 16, second paragraph, and article 20, 19.1 article 23 the sixth part 1. , 2, 3 and 4, article 24, third subparagraph 1., 2., 3., 4., 5., 6., 7., paragraph 27 of the first paragraph of article 1, paragraph 2 and 3 1. make Cabinet of 19 June 2007 Regulation No 404 of the "natural resources tax calculation and payment arrangements and procedures for issuing permits for the use of natural resources" (Latvian journal, 2007, no. 100; 2009, 2010 90 no; 67., no; 189. No, 2013; 2014, no 16) the following amendments: 1. provisions of title be expressed by the following: "order in which calculations and pay tax of natural resources issued a permit of use of natural resources and the management system audit"; 1.2. the express indication on what basis the provisions of the law, issued by the following: "Issued under the natural resources tax law article 4 of part 1 and paragraph 2, article 4, fourth paragraph, second paragraph of article 12, article 14, article 16, second paragraph, and article 20, 19.1 article 23 the sixth part 1, 2, 3 and 4, article 24, third subparagraph 1., 2., 3. , 4, 5, 6 and 7, paragraph 27 of the first paragraph of article 1, paragraph 2 and 3. '; 1.3. the deletion of section 1.8; 1.4. to supplement the rules by 1.21 1.22, 1.23, 1.24 point., and by the following: "1.21. the order in which the calculated and paid tax on Fireworks; 1.22. the procedures determined by the person who can make environmentally damaging goods on the waste management system, packaging waste management system and single-use tableware and accessories table management system audit (hereinafter management systems auditor); 1.23. environmentally harmful goods waste management systems auditing procedures; 1.24. packaging waste management system and single-use tableware and accessories table management system auditing procedure. "; 1.5. make paragraph 2 by the following: "2. The State revenue service after the report (annex 1) the receipt and transfer of payment and the amount of natural resources of the local authorities concerned environmental special budget to the 15th date of the following month according to the natural resources Tax Act (hereinafter referred to as the Act) specified in article 28. '; 1.6. to complement the introductory paragraph 13.2, after the word "resource" with the word "tax"; 1.7. delete paragraph 40; 1.8. the title of chapter IV, expressed as follows: "IV. Tax on goods harmful to the environment, Fireworks, packaging, non-reusable containers, radioactive substances, coal, coke and lignite (brown coal); 1.9. to make paragraph 46 by the following: "46. Tax on goods harmful to the environment, Fireworks, packaging, non-reusable containers, radioactive substances, coal, coke and lignite (brown coal) calculated in accordance with article 24 of the law in the fifth subparagraph, and in article 24.1 6, 7, 8 and 9, as well as in annex 7 and 8 of these rules laid down in the annex."; 1.10. to make paragraph 53 by the following: "53. Tax on goods harmful to the environment, Fireworks or packaging of a taxable person can pay immediately after these goods or the import of goods packed in Latvia." 1.11. delete paragraph 81; 1.12. supplement with 89.1 points of chapter IV as follows: "89.1 tax on Fireworks taxable is calculated based on the total volume of the imported devices specified in strategic movement licence issued according to the legislation on strategic product licenses. Payment of the tax for the previous quarter of imported Fireworks until the 20th of the month following quarter date. "; 1.13. supplement with V1 and V2 of the following chapters: "v. 1 environmentally harmful waste of goods, packaging and disposable utensils and accessories of table management system auditing procedures environmentally damaging goods 57.2 waste, waste product or product packaging or single-use containers and accessories the table operator (hereinafter referred to as the operator), which the contract partners do not pay tax on environmentally harmful goods, packaging of goods or products or disposable containers and table accessories to prepare a report on environmentally harmful waste of goods, goods or articles used in packaging or in single-use containers and accessories for the table and indicates the calculated tax (hereinafter report). The report in paper form and electronically submitted for examination to the management systems auditor who has not participated in the preparation of the report and does not depend on the operator. the operator: 1.92.2 92.2 provides management systems auditor access to the documentation held by the operator in cooperation with management system (hereinafter referred to as the contract partner) and business operators who deal with environmentally harmful waste of goods, goods or articles used in packaging or in single-use containers and accessories for the table collection, acceptance, processing, back recycling and recovery; 2. to verify the 92.2 management system and provide other necessary information by management systems auditor's request. 92.3 management systems auditor has the right to request and receive information from: 92.3 1. merchants who deal with environmentally harmful waste of goods, goods or articles used in packaging or in single-use containers and accessories for the table collection, acceptance, processing, back recycling and recovery on the basis of contracts concluded with the operator who submitted the report; 2. the operator of a temporary 92.3 – natural resources tax payers. 92.4 management systems auditor within one month of the date of receipt of the report shall draw up a report on the review of the audit results, indicating the use of inspection methods and procedures. The report shall be submitted in paper form to the operator two copies and electronically. 92.5 audited to verify the completeness and accuracy of the report, management systems auditor referred to in this rule 92.4 report certifying compliance of audited reports legislation on natural resources and waste management and management plan. Management systems auditor report in accordance with the provisions of annex 10. The report is considered to be appropriate if: 1. the data are true 92.5 and do not contain contradiction; 92.5 2. environmentally harmful goods and waste materials, goods or articles used in the packaging or container of the table used once and accessory inventory is complete and appropriate; 92.5 3. data is compiled for the period concerned and comply with the management system for the actual economic activity; 4. the difference between 92.5 auditor submitted data (total of goods harmful to the environment and their waste, waste product or product packaging or single-use the table container and the amount of accessories) and test results does not exceed 10 percent of the total goods harmful to the environment and their waste, waste product or product packaging or single-use containers and accessories for the table, as well as not allow other substantial inconsistencies. Tolerance (to 10 percent) do not apply to laws on natural resources and waste management minimum collected and recycled environmentally harmful waste and goods used in the packaging of goods or products or disposable containers and accessories for the table. 92.6 management system auditor's job is to determine whether the report contains incomplete, false or inaccurate information regarding: 1. the goods or products 92.6 packaging material type and weight, if the package added or imported the goods or products along with the goods and used their own economic activity; 2. retail and 57.5 in catering the disposable table bowls and accessories material type and weight; 92.6 3. realized and their economic activity environmentally damaging goods used in form and amount (weight or number); 92.6 4. environmentally damaging waste of goods, goods or articles used in the packaging or container of the table used once and accessory collection, back in the making, processing, and recycling or recovery or recycling or recovery of exports to other countries (hereinafter referred to as the management system). 92.7 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 in connection with the accounting, tax calculation, and waste management, including: 1. the goods at 92.7, or product packaging and disposable utensils and accessories the table amounts and classification by types of material; 92.7 2. environmentally harmful products and their waste and classification by type and category; 92.7 3. calculation of natural resources applied tax rate and the estimated natural resource tax; 4. the collected 92.7 and back of goods harmful to the environment adopted the waste, waste products or product packages or single-use containers and accessories for the table; 5. in the Republic of Latvia 92.7 treated, recycled and recovered waste environmentally harmful goods, goods or articles used in packaging or in single-use containers and accessories for the table; 92.7 6. exported to other countries and treated, recycled and recovered waste environmentally harmful goods, goods or articles used in packaging or in single-use containers and accessories for the table; 7. the total processed 92.7, recycled and recovered waste environmentally harmful goods, goods or articles used in packaging or in single-use containers and accessories for the table. 92.8 management system auditor shall ensure that the selection is representative and describe the operator is responsible for the goods or products used in packaging and disposable utensils and accessories the table amounts and classification by material types, but environmentally harmful goods and waste and classification – by type and category and that the sample size be drawn up at least 10 percent of the total calculated sales tax amount of natural resources. 92.9 management systems auditor checks the report by: 92.9 1. strategic analysis – performs all activities carried out by the operator's strategic analysis and verification of the compliance with the management plan and regulations on natural resources and waste management; 2. process analysis 92.9 – assess the operator's or management system, the data and information submitted in confidence. Auditor based on the audit criteria for sampling, sample objects and ensure that the test sample size provide representative data. Auditor checks the information provided waste collection, back to making, processing, recycling or recovery; 3. risk analysis 92.9 – determines the risk management phase, as well as the operator's operational aspects which could mistakenly identify the total waste of goods harmful to the environment, the waste product or product packaging or single-use tableware and accessories of table types and volumes or erroneously calculate the natural resources tax. 92.10 management system auditor is responsible for non-disclosure of the information which the operator shall classify as restricted access information. V. 2 determines the order in which the person may carry out environmentally harmful waste of goods, packaging and disposable utensils and accessories of table management system auditing strips the operator is entitled to establish management systems auditor that according to laws and regulations on assessment of conformity assessment bodies, accreditation and monitoring of accredited Latvian National accreditation body as an independent third-party inspection body or other Member States of the European Union , Turkish or European economic area countries accredited inspection body fulfils the requirements laid down in these provisions. management systems auditor 92.12 has the appropriate competences: 1. knowledge of 92.12 administrative requirements for the activities being verified; 92.12 2. it is competent to prepare information about: 92.12 2.1. packaging of goods and products; 92.12 2.2. environmentally harmful goods and disposable dishes and utensils for the table; 92.12 2.3. environmentally harmful waste of goods, goods or articles used in the packaging, as well as single-use the table and accessory collection, acceptance, processing, back recycling and recovery or removal of the treatment, recycling and recovery to other States; 3. it is familiar with 92.12 environmental management system or regulatory requirements in the field of waste management; 92.12 4. it has the experience of goods harmful to the environment, the waste product or products used for packaging and disposable utensils and accessories of table management. "; 1.14. the express statement in annex 1 names the following: "overview of estimated tax on natural resources 20 _____. year ___ ___ quarter "; 1.15. supplement of annex 1, chapter I, point 4 with the following: "4. The water resources that are used for the production of electricity in hydroelectric" 1.16 to supplement annex 1, chapter II, note 1 and 2, after the words "oxy-plastic" divided "and" expanded polystyrene; 1.17. the supplement to chapter Ii of annex 1 of the following: "(II) 1 natural resources tax on Fireworks No. PO box Tax object import volume will total (euro) tax rate (%) Tax amount (euro) 9. Fireworks ' 1.18. Express 4. point 3 of the annex by the following: "3. the total phosphorus (P total) on average, a dangerous "1.19 270.00 Replace annex 4, paragraph 4, the word" Absorbable "with the word" Adsorbējam "; 1.20. make 7. attachment as follows: "Annex 7 Cabinet of 19 June 2007 the Regulation No 404 tax rates corresponding to the groups of goods harmful to the environment classification and technical specification No. PO box Type of natural resource tax rate 1. Lubricating oils: 0.17 €/kg 2. Electric batteries and the mains electrolytic cells (including those incorporated into appliances and vehicles): 2.1 eur/kg. electric batteries, lead 0.74 2.2. electric batteries, Ni-Cd and Fe-Ni 4.00 2.3. primary cells and primary batteries 11.00 2.4. other electric accumulators 17.03 3. Ozone-depleting substances (HCFCs, halons and other): Euro/kg, 3.1. carbon tetrachloride; C2H2FBr3; 2.45 C2H3F2Br 3.2. 1,1,1-trichloroethane (methyl chloroform); otherwise; C2H4FBr 0.22 3.3. bromomethane (methyl bromide); C3H6FBr 1.56 3.4. , freon-12 dichlorodifluoromethane (HF-12); CHFBr2; C3H4F2Br2 2.22 3.5. trihlortrifluoretān, freon-13 (HF-13); C2HFBr4; C3H4F3Br; C3H5F2Br 1.78 3.6. bromhlordifluormetān (halon-1211) 6.68 3.7. bromtrifluormetān (halon-1301) 22.25 3.8. dibromtetrafluoretān (halon-2402) 13.35 3.9. Chfcl2; C2HFCl4; C3H4F2Cl2 0.09 3.10. Chf2cl 0.12 3.11. CH2FCl; C2HF3Cl2; C3H5FCl2; 0.04 C3H5F2Cl 3.12. C2HF2Cl3; C3HF3Cl4 0.18 3.13. 0.05 C2HF4Cl 3.14. C2H2FCl3; C2H2F2Cl2 0.11 3.15. C2H2F3Cl 0.13 3.16. C2H3FCl2; C2H3F2Cl; C3HFCl6; C3HF5Cl2 0.16 3.17. CH3FCl2 0.25 3.18. CH3F2Cl 0.14 3.19. C2H4FCl 0.01 3.20. C3HF2Cl5; C3HF4Cl3; C3H2FCl5; C3H3FCl4 0.20 3.21. CF3CF2CHCl2 0.06 3.22. CF2ClF2CHClF 0.07 3.23. C3HF6Cl; C3H2F2Cl4 0.22 3.24. C3H2F3Cl3 0.51 3.25. C3H2F4Cl2 0.62 3.26. C3H2F5Cl 1.16 3.27. C3H3F2Cl3 0.29 3.28. C3H3F3Cl2 0.27 3.29. C3H3F4Cl 0.31 3.30. C3H4FCl3 0.02 3.31. C3H4F3Cl; C3H6FCl 0.07 3.32. CHF2Br 1.64 3.33. CH2FBr 1.63 3.34. C2HF2Br3; C3HF3Br4 4.00 3.35. C2HF3Br2; C2H2F3Br 3.56 3.36. C2HF4Br 2.67 3.37. C2H2F2Br2; C3HFBr6 3.33 3.38. C2H3FBr2 3.78 3.39. C3HF2Br5; C3H2FBr5; C3H3FBr4 4.22 3.40. C3HF4Br3 4.89 3.41. C3HF5Br2 4.46 3.42. C3HF6Br 7.35 3.43. C3H2F2Br4 4.67 3.44. C3H2F3Br3 12.46 3.45. C3H2F4Br2 16.68 3.46. C3H2F5Br 3.11 3.47. C3H3F2Br3 6.89 3.48. 5.57 C3H3F3Br2 3.49. C3H3F4Br 9.79 3.50. C3H4FBr3 0.67 3.51. 0.89 C3H5FBr2 4. All types of tires 0.33 euro/kg 5. Oil filters 0.33 Euro/piece. 6. Electrical and electronic equipment under the waste management Act, article 1, paragraph 22, and the regulations for the electrical and electronic equipment categories: Euro/kg 6.1. Large cooling device (except for the large size of refrigeration, freezers and refrigerators): 6.1.1. washing machine 1.44 6.1.2. clothes dryers 1.44 6.1.3. dish washing machines 1.44 6.1.4. cooking equipment 1.44 6.1.5. electric ovens 1.44 6.1.6. electric stove, electric plate warmers 1.44 6.1.7. microwave ovens 1.44 6.1.8. other large appliances used for cooking, food preparation and food processing 1.44 6.1.9. electric heating appliances 1.44 6.1.10. Electric radiators 1.44 6.1.11. other large equipment room, bed and furniture for the seat heating 1.44 6.1.12. electric fans 1.44 6.1.13. air conditioning equipment 1.44 6.1.14. other ventilation, exhaust ventilation and conditioning equipment 1.44 6.2. Large cooling appliances, freezers and refrigerators: 6.2.1. large cooling device 2.33 6.2.2. refrigerators 2.33 6.2.3. freezer 2.33 6.2.4. other large appliances used for refrigeration, food preservation and storage 2.33 6.3. Small household appliances: 6.3.1. vacuum cleaners 3.00 6.3.2. electrical brushes 3.00 6.3.3. other cleaning equipment 3.00 6.3.4. devices used for sewing, knitting, weaving and other processing for textiles 3.00 6.3.5. irons and other appliances for ironing, mangling and other care of clothing 3.00 6.3.6. toasters 3.00 6.3.7. baking device 3.00 6.3.8. grinders, coffee machines and equipment for opening or closing of the packaging or the 3.00 6.3.9. Electric Knives 3.00 6.3.10. hair cutting, drying, tooth brushing, shaving, massage and other body care appliances 3.00 6.3.11. clocks, watches and equipment for the measurement of time, displaying or registering 3.00 6.3.12. Libra 3.00 6.4. Information technology and telecommunication equipment (except monitors, cell phones): 6.4.1. centralised data processing: 6.4.1.1. CPUs 3.00 6.4.1.2. minicomputer in 3.00 6.4.1.3. printer 3.00 6.4.2. personal computing: 6.4.2.1. a personal computer (including the CPU, mouse and keyboard) 3.00 6.4.2.2. laptops (including CPU, mouse, screen and keyboard included) 3.00 6.4.2.3. Notebooks 3.00 6.4.2.4. Pocket PC 3.00 6.4.2.5. printer 3.00 6.4.2.6. copy machine 3.00 6.4.2.7. electrical and electronic typewriters 3.00 6.4.2.8. Pocket and desk electronic adding machine (Calculator) 3.00 6.4.2.9. other equipment information collection, storage, processing, presentation or transmission electronically 3.00 6.4.3. user terminal equipment and systems: 4.4.3.1. facsimile of 3.00 6.4.3.2. telex to 3.00 6.4.3.3. phones 3.00 6.4.3.4. pay phone to 3.00 6.4.3.5. Cordless phones 3.00 6.4.3.6. answering systems 3.00 6.4.3.7. other equipment sounds, images or other information by telecommunications for the transmission via 3.00 6.5. Monitors 2.33 6.6. Mobile phones 3.33 6.7. Large consumption equipment (except television): 6.7.1. radios 1.44 6.7.2. camcorder 1.44 6.7.3. video recorders 1.44 6.7.4. high-fidelity recorders 1.44 6.7.5. audiopastiprinātāj of 1.44 6.7.6. musical instruments 1.44 6.7.7. other products or equipment for the sound or images, including signals or for playback, recording, or other distribution of sound and image technologies, except telecommunication 1.44 6.8. Televisions 2.33 6.9. Electrical and electronic tools (except large stationary production mechanisms, which are not portable or permanently attached): 6.9.1. drills 3.01 6.9.2. saws 3.01 6.9.3.. sewing machines 3.01 6.9.4. Turning, milling, sanding, grinding, sawing, cutting, shearing, drilling, punching, punching, folding, bending or similar processing of wood, metal and other materials of a 3.01 6.9.5. riveting, nailing or screwing or rivet, nail, screw removal tool and similar instruments 3.01 6.9.6. welding, soldering or similar instruments 3.01 6.9.7. liquid or gaseous substances spraying, distribution, dispersal devices or other processing equipment 3.01 6.9.8.. mowing or other Gardening Tools 3.01 6.10. Gas discharge lamps: 6.10.1. straight fluorescent bulb 8.58 6.10.2. compact fluorescent bulb 8.58 6.10.3. high intensity discharge lamps, including pressure sodium lamps and metal halide lamps 8.58 6.10.4. low pressure sodium bulbs 8.58 6.11. Lighting fixtures (except for gas discharge lamps): 6.11.1. fluorescent lamps luminaries, except household lights 2.22 6.11.2. other lighting or equipment for the lighting or light control, other than the incandescent 2.22 6.12. Monitoring and control instruments: 6.12.1. smoke detectors 2.00 6.12.2. heating regulators to 2.00 6.12.3. thermostats 2.00 6.12.4. measuring, weighing or adjusting appliances/households or laboratories 2.00 6.12.5. other monitoring and control instruments used in industrial installations (such as control panels) 2.00 6.13. Toys, leisure and sports equipment: 6.13.1. electric trains or car racing sets, 3.00 6.13.2. handheld video game consoles 3.00 6.13.3. videogames 3.00 6.13.4. computers driving a bicycle, jogging, rowing for 3.00 6.13.5. sports equipment with electric or electronic components 3.00 6.13.6. cash and coin electronic gambling machines 3.00 6.14. Medical devices (with the exception of all implanted and infected medical devices): 6.14.1. medical therapeutic x-ray devices 2.00 6.14.2. medical devices used in cardiology 2.00 6.14.3. 6.14.4 haemodialysed 2.00 device. artificial lung ventilation device 2.00 6.14.5. medical devices used in nuclear medicine 2.00 6.14.6. laboratory devices, in vitro diagnostic 2.00 6.14.7. medical laboratory analysers 2.00 6.14.8. refrigerating device 2.00 6.14.9. tests for the detection of pregnancy 2.00 6.14.10. another device used in disease, injury or disability diagnosis, prevention, monitoring, treatment, easier 2.00 6.15. Vending machines: 6.15.1. hot drinks vending machines 3.00 6.15.2. hot or cold drinks in bottles or cans in vending machines 3.00 6.15.3. solid product vending machines 3.00 6.15.4. Bank machines and ATMs 3.00 6.15.5. all appliances which deliver automatically any goods 3.00 "1.21. to supplement the provisions of annex 10 as follows:" annex 10 of the Cabinet of Ministers of 19 June 2007 the Regulation No 404 review quizzes 1. goods or packaging of products and disposable table dishes and accessories: 1.1. is listed in all the territory of the Republic of Latvia in packaging and marketed their own economic activity of goods or products used in packaging and disposable utensils and Desk accessories, materials and specified the quantity by type (weight in kilograms); 1.2. documents certifying the product or product packaging and disposable utensils and accessories the table material type and weight, meet the requirements of the law; 1.3. or the operator has given tax natural resources according to laws the rates laid down in the legislation for each product or product packaging and disposable utensils and Desk accessories, material type and weight unit; 1.4. the operator referred to in the report or data product or products used for packaging and disposable utensils and desk accessory material weights correspond to the operator's contract partners of accounting documents, registers and summaries; 1.5. the goods or products used in packaging and disposable utensils and accessories of table management respects the environmental legislation requirements; 1.6. or to another country for recycling and recovery of packaging waste exported product or product packaging and disposable table bowls and accessories processing took place according to the relevant European Union legislation requirements; 1.7. the recovered waste disposal service or product or product packaging and disposable utensils and accessories the table percentage of match regulations specified recoverable amount for the period in question; 1.8. or the operator applies the management plan and agreement with the environmental protection and the Ministry of regional development proposed management systems; 1.9. or the operator has provided management system plan. 2. For environmentally harmful goods: 2.1 or operator contract partners are listed all environmentally harmful goods that are marketed or used their own economic activity; 2.2. the contract partner or operator to ensure that environmentally harmful goods and their weight are listed correctly; 2.3. the contract partner or operator to use the records law documents; 2.4. the contract partner or operator environment listed goods are classified in groups in the rate of taxation according to the classification of goods harmful to the environment; 2.5. the contract partner or operator records the documents used to support the weight of goods harmful to the environment, are presented according to the law; 2.6. the contract partner or operator messages submitted from the accounting records correspond to the information which the operator shall indicate in the report; 2.7. the operator the information referred to in the report on collected and laid back environment harmful amounts of goods are justified; 2.8. the operator's report said details of the treated goods harmful to the environment are justified; 2.9. or the operator provides environmentally harmful goods transfer processing of waste processing company, which has received an appropriate environmental legislation specific authorization; 2.10. can the operator during the period provides environmentally harmful goods or waste collection back acceptance, reuse, treatment, recycling and recovery of volume run according to the requirements of the law; 2.11. or the operator applies the management plan and agreement with the environmental protection and the Ministry of regional development proposed management systems; 2.12. or the operator has provided management system plan. " 2. Be declared unenforceable in the Cabinet of 18 September 2007 Regulation No 631 "environmentally harmful waste of goods, packaging and disposable utensils and accessories of table management system auditing procedures and procedures determined by the party that can make management system audit" (Latvian journal, 2007, no. 153). The Prime Minister is the Rapidity of the Newsletters of the protection of the environment and Minister for regional development, Minister of agriculture John Dūklav


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