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Amendments To The Cabinet Of Ministers Of 3 November 2009. A Regulation No 1294 "order In Which Natural Resources Are Exempt From The Payment Of Tax On Goods Harmful To The Environment"

Original Language Title: Grozījumi Ministru kabineta 2009. gada 3. novembra noteikumos Nr. 1294 "Kārtība, kādā atbrīvo no dabas resursu nodokļa samaksas par videi kaitīgām precēm"

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Cabinet of Ministers Regulations No. 391 in 2016 (21 June. No 30 21) amendments to the Cabinet of Ministers of 3 November 2009. a Regulation No 1294 "order in which natural resources are exempt from the payment of tax on goods harmful to the environment" Issued under the natural resources tax law article 9 the second paragraph 1., 2., 3., 4., 5., 6., 7. point 1. make Cabinet 3 November 2009. a Regulation No 1294 "order in which natural resources are exempt from the payment of tax on goods harmful to the environment" (Latvian journal 2009, no. 183; 2013, 98, 155. No.) the following amendments: 1. Express 2.2., 2.3., and section 2.4 the following: "2.2. the managers of the households of all types of goods harmful to the environment or acceptance of waste collection in all municipal waste management regions in no less than three environmentally harmful goods collection facilities according to the legislation on waste collection and sorting of domestic waste management in each region. The operator shall ensure that any waste collection and sorting in another city in the region concerned or the village. In addition to that the operator can provide the households of goods harmful to the environment, the adoption of environmentally harmful waste product at the point of sale, maintenance workshops and garages, as well as to the acceptance or adoption of transport mobile point; 2.3. at least four calendar years of communication measures to inform the public and the participation of goods harmful to the environment waste management-two information activities (publications and educational articles in the media, informational posters) and two educational events with the participation of the general public (campaigns, seminars, conferences, training, waste management infrastructure visits) by organizing these activities throughout the territory of Latvia or any other waste management in the region; 2.4. information into your website on the internet for environmentally harmful goods waste collection and sorting, as well as commercial sites, maintenance workshops and repair shop that accepts the discarded goods harmful to the environment, and their working time. The operator in its homepage on the internet indicates only the environmentally harmful goods collection and sorting of waste sites, marketing sites, maintenance workshops and garages, where a taxable person or the operator independently provides a certain type of environmentally harmful waste acceptance of goods or for which the operator has concluded a contract for a certain type of product waste harmful to the environment. Notification of the availability of information on environmentally harmful goods waste collection and sorting, the operator sends the Latvian Environmental Protection Fund Administration (hereinafter called the Fund's administration) and the Governments that provide the information specified in the insert into their homepages on the internet. Information home page inserts within 10 working days after the order was issued on goods harmful to the environment in the waste management system and the application. "; 1.2. to supplement the provisions under point 2.1, the following: "2.1 exemption from tax payment to a taxable person or the operator's contract partners who have electrical and electronic equipment manufacturer or the manufacturer of the batteries or battery under the waste management Act, apply only after their registration in the relevant register (electrical and electronic equipment manufacturer battery or accumulator register or the register of producers under the legislative act of electrical and electronic equipment manufacturer and the manufacturer of the batteries or accumulators registration procedures)."; 1.3. the deletion of the second sentence of paragraph 3; 1.4. the deletion of paragraph 4; 1.5. make point 7 by the following: "7. Environmentally harmful goods waste management system to a taxable person or operator has a duty to ensure that the relevant management plan specified in the environmentally damaging goods collection and sorting of waste sites would be adopted (during working hours) they environmentally harmful waste product that received exemption from tax payment.";
1.6. make 11.3. subparagraph by the following: "11.3. sworn auditor's attestation of the operator's share capital and reserves 2% of the amount of the calculated tax amount in conformity to the first half of the calendar year (the period from 1 January to 30 June or 1 July to 31 December) following the management plan into operation or bank guarantees or letters of guarantee, or the operator's civil liability insurance for the amount of copies. Referred to in this paragraph, a financial security must be valid throughout the administration of the concluded by the Fund management contract period and four months after termination of the agreement. ";
1.7. to make 14 the following: "14. Fund Administration in cooperation with the national environmental service month after 10 or 11 of these regulations, paragraph document receipt, make sure the waste management system in compliance with the management plan submitted (including the environment specified in the plan of the trade waste collection and sorting site, this site is complying with the laws and regulations of the agreement on the existence of environmentally harmful waste acceptance of goods or collection If the specified in the management plan, as well as specified in the plan for recycling and recovery capacity adequacy). Month after the 10 or 11 of the rules referred to in point of receipt of documents by the administration of the Fund, the Ministry assesses the recommendation of the Council and shall take a decision on the conclusion of the agreement on the management and application of exemption. ";
1.8. make 18. the fourth sentence as follows: "changes in the list of the operator contract partners do not more frequently than once a quarter." 1.9. to express the following point 19: "19. The operator who has won a temporary exemption, the quarterly until the second month of each quarter in the 15th date of the Fund submitted to the Administration for information about the changes in the list of contract partner for the new contract partners in specifying the date of the contract, the number of environmentally harmful types of goods for which the contract has been concluded, as well as a temporary registration number of electrical and electronic equipment in the register of producers of batteries or accumulators or the manufacturer and the date of registration in the register according to the legislation on electrical and electronic equipment and batteries or manufacturer batteries producer registration order and payment for maintenance. "
1.10. to replace paragraph 23 on the second and fourth sentence, the word "month" with a number and the words "10 working days"; 1.11. to make 24. the third sentence by the following: "changes in the list of the operator contract partners do not more frequently than once a quarter."
1.12. Express points 26 and 27 the following: "26. the operator whose contract partners are exempt from tax income, and the taxable person himself created and applied to the waste management system and is exempt from tax payment each year until 30 October, submit a report on the administration of the Fund environmentally harmful waste goods and estimated natural resource tax (hereinafter report) (annex 4) for the period from 1 January of a given year to 30 June. If it is established that, in accordance with the operator's or report submitted by the taxable person for the period, the recycling and recovery of waste is at least 20% of the time of year and the recoverable amount to be processed, the Fund Administration shall take this provision in paragraph 31 and 32.
27. the operator whose contract partners are exempt from tax payment each year to 30 April in the administration of the Fund shall be submitted audited accounts for the previous year under the provisions of annex 4. Review of environmental protection is added to the statutory auditor's opinion on the reporting of the information referred to in compliance with the requirements set out in the regulations for environmentally harmful waste product tracking and management. ";
1.13. supplement with 27.1 points by the following: "operator, which contracted 27.1 are exempt from the tax, this provision in paragraph 26 and 27 to clarify that report added to the evidence that rule 11.3. financial security referred to in the corresponding to actual contract partners of the calculated tax amount, if the amount of the financial security is increased by at least 10%.";
1.14. Express 28 the following: "28. The taxable person himself created and applied to the waste management system and is exempt from tax payment each year to 30 April in the administration of the Fund submitted a report for the previous year under the provisions of annex 4. If the taxpayer's waste management system created in other taxable persons, this rule 4. table 5 of the annex shall not be included in the report. "
1.15. make paragraph 30 as follows:

"30. Fund Administration within five working days after this rule 26, 27 or 28. receipt of documents referred to assess their adequacy, as well as to inform the Council of the implementation of the management plan. The Council shall evaluate the fund administration information and, if necessary, prepare recommendations for amendment of the management agreement. ";
1.16. delete paragraph 34; 1.17. paragraph 36 be expressed as follows: "36. Environmentally harmful goods waste collection, recycling and recovery of waste volume system under these rules in annex 1:36.1. environmentally harmful goods or waste collection rate is determined in the calendar year concerned accepted or collected by environmentally harmful waste of goods subject to the, or your economic activity and used the imported goods harmful to the environment; 36.2. environmentally harmful goods re-use, recycling and recovery of the amount determined in the calendar year concerned repeatedly used, recycled and reclaimed the environmentally harmful waste of goods apply to the collected goods harmful to the environment. For reuse, recycling and recovery delivers completely all collected waste of goods harmful to the environment; 36.3. electrical and electronic equipment collection and acceptance volume refers to all types of waste electrical and electronic equipment according to the legislation on electrical and electronic equipment categories and labelling requirements and the equipment requirements for waste management and order. ";
1.18. supplement with 43 points as follows: "43. Waste Electrical and electronic equipment or the volume of the collection and in the year 2018 2021 determines the relevant semester or adopted the collected waste electrical and electronic equipment subject to the quantities marketed or their economic activity imported and used electrical and electronic equipment."
1.19. supplement with an informative reference to European Union directives as follows: "Informative reference to European Union directives, the regulations include provisions resulting from: 1) of the European Parliament and of the Council of 19 November 2008, Directive 2008/98/EC on waste and repealing certain directives; 2) of the European Parliament and of the Council of 4 July 2012 the 2012/19/EU directive on waste electrical and electronic equipment (WEEE); 3) of the European Parliament and of the Council of 6 September 2006 on the directive 2006/66/EC on batteries and accumulators and waste batteries and accumulators and repealing Directive 91/157/EEC. "; 1.20. Express annex 1 as follows: "annex 1 Cabinet 3 November 2009. Regulations No 1294 1. Environmentally harmful product recovery volumes () and no p. k. Environmentally harmful goods goods harmful to the environment or the waste collection rate until 31 December (%) in relation to the year of their unrealized or economic activity were imported and used the environmentally harmful goods harmful to the environment of the waste recovered goods (including reuse and recast) volumes up to 31 December (%) in relation to the year accepted or collected (delivered to the processing plant) environmentally harmful waste of goods up to 2016 from 2017 31 December 1 January 1. Grease 40 45 80 2. Ozone-depleting substances (such as HCFCs, halons) for which to pay environmental tax 100 100 80 3. All types of tires 60 65 80 4. Oil filters 25 30 80 2. Batteries and accumulators waste collection and recycling () and no p. k. Environmentally harmful goods-electric batteries and the mains are galvanic batteries and accumulators waste acceptance or collection rate until 31 December (%) in relation to the year of their unrealized or economic activity were imported and used batteries and accumulators of the revised amount of batteries and accumulators waste until 31 December (%) in relation to the year accepted or collected (delivered to the processing plant) of waste batteries and accumulators apjomu1 by 2016 December 31 from 1 January 2017 1. Leaded electric batteries 25 45 65 2. Electric batteries (Ni-Cd, Fe-Ni) 25 45 75 3. Primary cells and primary batteries 25 45 50 4. Other electric accumulators 25 45 50 note. 1 battery and battery recycling process efficiency is defined according to the European Commission of 11 June 2012 to Regulation No 493/2012, whereby in accordance with European Parliament and Council Directive 2006/66/EC lays down detailed rules regarding batteries and accumulators waste recycling target calculation process. 3. Electrical and electronic equipment management 3.1. Electrical and electronic equipment collection, reuse, recycling and recovery volumes (%) up to June 30, 2018 no p. k. Environmentally harmful goods, electrical and electronic machinery according to the legislation on electrical and electronic equipment categories and the requirements for electrical and electronic equipment, labelling and information provision for waste electrical and electronic equipment or collection rate until 31 December (%) in relation to the year of their unrealized or economic activity were imported and used electrical and electronic equipment, the amount of electrical and electronic equipment waste volumes prepared for reuse or processed until 31 December (%) in relation to the year accepted or collected (delivered to the processing plant) in electrical and electronic equipment waste electrical and electronic equipment waste recovered (including reuse prepared and processed) to 31 December (%) in relation to the year accepted or collected (delivered to the processing plant) in electrical and electronic equipment waste volume by 2016 December 31 from 1 January 2017 to 2018 to 2016 to June 30 December 31 from 2017. 1 January to 30 June 2018 to 2016 December 31 from 1 January 2017 to 2018 30 June 1. Large household appliances (except in large refrigeration, freezers and refrigerators) 40.5 25 75 80 80 85 2. Large cooling appliances, freezers and refrigerators 25 40.5 75 80 80 85 3. Small household appliances 40.5 25 50 55 70 75 4. Information technology and electronic communication equipment (excluding monitors and mobile phones) 25 40.5 70 70 75 80 5. Mobile phones 25 40.5 70 70 75 80 6. Monitors 25 40.5 70 70 75 80 7. Large consumption equipment (except television) 25 40.5 65 70 75 80 8. Television 25 40.5 65 70 75 80 9. Electrical and electronic tools (except large stationary production mechanisms, which are not portable or permanently attached) 40.5 25 50 55 70 75 10. Gas discharge bulbs 50 40.5-80 80-11. Lighting fixtures (except for gas discharge lamps) 40.5 25 50 55 70 75 12. Monitoring and control instruments 40.5 25 50 55 70 75 13. Toys, sports and leisure accessories 25 40.5 50 55 70 75 14. Medical devices (with the exception of implanted and infected medical devices) 40.5 25 50 55 70 75 15. Vending machines 40.5 75 80 80 85 25

The notes. 1 management plan under the waste electrical and electronic equipment collection, recycling and recovery shall be considered satisfied if ensure all waste electrical and electronic equipment collection and recovery groups and if this waste collection and recovery was made within the time limit laid down in this annex and amounts not less than the amount laid down in this annex for the average of the following groups: Group 1 (large household appliances, except for the large size of cooling equipment , freezers and refrigerators) and group 15 (vending machines); 2. Group (large size refrigeration, freezers and refrigerators); 4. Group (information technology and communications equipment, excluding monitors and mobile phones), 6 Group (mobile phones) and 7 (large consumption equipment, except television); 5. Group (monitors) and 8 (tv) group together; 3. Group (small household appliances), 9 (electrical and electronic instruments), 11 group (lighting fixtures), 12 (monitoring and control instruments) and 13 Group (toys, sports and leisure accessories) together; 14. Group (medical devices); 10. Group (gas discharge lamps). 3.2. Electrical and electronic equipment collection, reuse, recycling and recovery volumes (%) from 1 July 2018 no p. k. Environmentally harmful goods, electrical and electronic equipment according to the legislation on electrical and electronic equipment categories and labelling requirements and the equipment requirements for waste management and procedure waste electrical and electronic equipment or collection rate until 31 December (%) in relation to the year of their unrealized or economic activity were imported and used electrical and electronic equipment, the amount of electrical and electronic equipment waste volumes prepared for reuse or processed until 31 December (%) in relation to the year accepted or collected (delivered to the processing plant) in electrical and electronic equipment waste electrical and electronic equipment waste recovered (including reuse and recast) volumes up to 31 December (%) in relation to the year accepted or collected (delivered to the processing equipment) electrical and electronic equipment waste from 2018 to 2021 July 1 June 30 from 1 July 2021 (from 1 July 2018) (2018 July 1) 1. Temperature change equipment 40.5 65 80 85 2. Screens, monitors and devices with a screen that's surface area is greater than 100 cm2 40.5 65 70 80 3. Light bulbs 65 80-4 40.5. Large size equipment (all external dimensions greater than 50 cm), including household goods; IT and telecommunications equipment; consumer equipment; luminaries; sounds or images demonstrējoš equipment, music devices; electrical and electronic tools; toys, leisure and sports equipment; medical devices; monitoring and control instruments; Automatic dispensers; device for the production of electric power. This category does not belong to the equipment referred to in categories 1 to 3 40.5 65 80 85 5. Small equipment (no external size does not exceed 50 cm), including household goods; consumer equipment; luminaries; sounds or images demonstrējoš equipment, music devices; electrical and electronic tools; toys, leisure and sports equipment; medical devices; monitoring and control instruments; Automatic dispensers; device for the production of electric power. This category does not belong to the equipment referred to in 1 to 3 and 6 category 40.5 65 55 75 6. Little of IT and telecommunications equipment (no external size does not exceed 50 cm) 40.5 65 55 75 "1.21. Express 3. point 2 of the annex by the following:" 2. the environmentally harmful waste management of goods 2.1. Environmentally harmful goods waste types and quantities that will accept or collect a period from 20 ___. year ___. _____ 20 _____ ___. year ___. _____ _____ No. p. k. Environmentally damaging goods of trade waste harmful to the environment, which planned to accept or collect in the territory of the Republic of Latvia kg or PCs. (over the years) 1% (over the years) 20 __ 2. 20. _ 20. _ 20. _ 3 _ 20. 20. _ 20. _ 20. _ 3 1.                   2.                   3.                   4.                   5.                   6.2.2 waste of goods harmful to the environment and the extent to which the planned recovery (including reuse and recycling, prepare) the period from 20 ___. year ___. _____ 20 _____ ___. year ___. _____ _____ no PO box Environmentally damaging goods of trade waste harmful to the environment, to prepare the planned reuse and recycle goods waste harmful to the environment, the environment of the planned recovery of goods harmful to the overall amount of waste, which is planned to be recovered (including preparing for re-use and recycling) in the territory of the Republic of Latvia, other Member States of the European Union outside the European Union in the territory of the Republic of Latvia, other Member States of the European Union outside the Union kg or PCs. (over the years) kg or PCs. (over the years) kg or PCs. (over the years) kg or PCs. (over the years) kg or PCs. (over the years) kg or PCs. (over the years) kg or PCs. (over the years)% (over the years) 20 __ 2. 20. _ 20. _ 20. _ 3 _ 20. 20. _ 20. _ 20. _ 3 _ 20. 20. _ 20. _ 20. _ 3 _ 20. 20. _ 20. _ 20. _ 3 _ 20. 20. _ 20. _ 20. _ 3 _ 20. 20. _ 20. _ 20. _ 3 _ 20. 20. _ 20. _ 20. _ 3 _ 20. 20. _ 20. _ 20.3 1.                                                                   2.                                                                   3.                                                                   4.                                                                   5.                                                                   6.                                                                  
Piezīmes. 1 according to the natural resources tax measures set out in law. 2 planned environmentally damaging goods or waste collection rate shall be calculated as a percentage of the volume of goods harmful to the environment, which until the December 31 of the year scheduled to realise or their economic activity to be imported from other countries. Environmentally harmful waste product, which planned to be recovered (including reuse and recycling), calculated as a percentage of goods harmful to the environment, the amount of waste produced during the year planned to accept or collect. 3 box must not be completed if the management plan starts with January 1. " 1.22. Express 3. point 4 of annex table a note as follows: "Note. the waste collection or making the place indicated for the legislation on waste collection and sorting of waste collection and specified sorting. "; 1.23. Express 3. point 5 of the annex to the table by the following: "no p. k. The operator's name, registration number and registered in the register of companies address the date of conclusion of the contract contract period (from-to) of the type of goods harmful to the environment in which the merchant processing or recovered in the territory of the Republic of Latvia to environmentally harmful goods, which he removed from the territory of the Republic of Latvia for recycling and recovery (including receivers) environmentally harmful goods, which a merchant processing or recovered abroad (including country) Merchant laws received environmental permit in question They number, vendor, date of issue and the period of validity of the "1.24 to express 3. point 6 of annex table follows:

"No p. k. Type of measure waste management measures targeting the region's brief Subject content presentation planned implementation planned event venue, the place for the dissemination of information for the implementation of the planned measures, funding (euro) 1. Informational measures (publications and educational articles in the media, informational posters) 2. Educational measures with wide public participation (promotions, seminars, conferences, training, waste management infrastructure visits) together "1.25. Express 3. point 8 of the table as follows:" no p. k. Registration number, name, address, registration number and date of the electrical and electronic equipment manufacturer battery or accumulator register or the register of the producers of environmentally harmful goods for which you have received a payment of tax exemption "1.26. Express 4. point 3 of the annex to the note in the table as follows:" Note. The waste collection or reception area is indicated according to the law on waste collection and sorting of waste collection and specified sorting. "; 1.27. Express 4. point 4 of the annex by the following: "4. the information on environmentally harmful goods waste management no p. k. Environmentally damaging type of goods goods harmful to the environment (kg or gab2) in the territory of Latvia or the collected goods harmful to the environment (kg) amount of waste Recycled and reuse the prepared goods harmful to the environment (kg) amount of waste Recycled goods harmful to the environment of the waste volume (kg) the environmentally damaging goods disposed of waste (kg) Mājsa-vanity of the other (except mājsa-vanity) total (4 + 5) in the territory of Latvia in another European Union country outside the European Union do not share the devices way reuse waste total (7 + 8 + 9) in the territory of Latvia in another European Union country outside Together, the European Union (12 + 13 + 14) in the territory of Latvia in another European Union country outside the European Union total (16 + 17 + 18) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 1. Leaded electric batteries 2. Electric batteries (Ni-Cd, Fe-Ni) 3. Primary cells and primary batteries 4. Other electric batteries 5. Visu veidu riepas                                   6. Smēreļļas                                   7. Eļļas filtri                                   8. Electrical and electronic iekārtas3:8.1. large household appliances (except in large refrigeration, freezers and refrigerators) 8.2. large cooling appliances, freezers and refrigerators 8.3. small household equipment 8.4. information technology and telecommunication equipment (except for personal computer monitors and cell phones) 8.5. PC monitors 8.6. mobilie telefoni                                   8.7. large consumption equipment (except television) 5.5. televizori                                   8.9. electrical and electronic tools (except large stationary equipment) 8.10. gas discharge bulbs 8.11. lighting fixtures (except for gas discharge lamps) 8.12. monitoring and control instruments, 8.13. toys, leisure and sports equipment 8.14. medical devices (with the exception of all implanted and infected medical devices) 8.15. vending machine for notes. 1 Iesvītroto does not fill in the fields. 2 according to the natural resources tax measures set out in law. 3 electrical and electronic equipment under the waste management Act, article 1, paragraph 22, and the regulations for the electrical and electronic equipment categories and labelling requirements and the equipment requirements for waste management and order. "; 1.28. Express 4. point 5 of the annex to the table by the following: ' no. p. k. Type of measure waste management measures targeting the region's brief Subject content presentation during the event venue, the place for the dissemination of information for the implementation of the measure spent funds (euro) 1. Informational measures (publications and educational articles in the media, informational posters) 2. Educational measures with wide public participation (promotions, seminars, conferences, training, waste management infrastructure visits) together "1.29. Express 4. point 6 of the annex to the table by the following: ' no. p. k. The operator's name, registration number and registered in the register of companies address the conclusion of the contract or the date of termination of the contract period (from-to) of the type of goods harmful to the environment in which the merchant processing or recovered in the territory of the Republic of Latvia to environmentally harmful goods, which he removed from the territory of the Republic of Latvia for recycling and recovery of the (national) environmentally harmful goods that merchants processing or recovered abroad (including country) Merchant laws received environmental permit in question They number, vendor, date of issue and the period of validity of the "1.30. Express 4. point 7 of the annex to the table by the following:" no p. k. Environmentally harmful waste of goods freight bill of lading veids1 waybill cargo consignment note issue number2 datums3 environmentally harmful goods and consignee dispatch volume "Express 1.31. Annex 4, point 8 of the table as follows:" no p. k. The operator's name, registration number and address specified in the Proof gathered and agreed specific environmentally harmful goods and extent of waste specified in the revised Proof or regenerated the specific environmentally harmful goods and quantity of waste, subject to the receipt date of issue of the attestation "2. This rule 1.20. paragraph shall enter into force on January 1, 2017. Prime Minister Māris kučinskis environmental protection and regional development Minister David Gerhard