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. 268 in Riga, 21 may 2013 (pr. No 30 35) 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) 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 9 the second paragraph 1., 2., 3., 4., 5., 6., 7."; 1.2. to replace the words "in paragraph 1.1., Ministry of the environment" with the words "the protection of the environment and Ministry of regional development"; 1.3. to supplement the provisions of paragraph 1.8. by the following: "1.8. environmentally harmful goods waste management contract (hereinafter management contract) substantive conditions."; 1.4. to complement the introductory part of paragraph 2, after the word "operator" with the words "and the taxable person who created and applied in waste management systems"; 1.5. deletion of paragraph 2.1., the word "processing"; 1.6. in point 2.2 replace the words "three waste sorting and handling stations" with the words "three waste sorting and handling centres or stations"; 1.7. the deletion of paragraph 9; 1.8. make 10.2. subparagraph by the following: "10.2. management plan (annex 3) that defines the package submission (annex 2) in the specified period, but not more than three years, provided that the taxable person, or your economic activity environmentally damaging goods used for waste acceptance or collected, recovered (including reuses and recycles) according to environmental legislation."; 1.9. to replace the words "in paragraph 11.2. for the next three calendar years" with the words "and the number in the application (annex 2) specified period, but not more than three years"; 1.10. to supplement the provisions under point 11.1 the following: "taxable and the managers 11.1 all documents submitted electronically in the administration of the Fund, if they are prepared according to the regulations on electronic documentation, or in paper form (cauršūt) and in electronic form, recorded on an external disk or sent to a fund administration official email address."; 1.11. the deletion of paragraph 12; 1.12. make paragraph 13, third sentence as follows: "the Council shall within three weeks after receipt of the documentation prepared and submitted to the administration of the Fund in the recommendation on the conclusion of the agreement on the management and application of exemption."; 1.13. supplement with 15.1, 15.2, 15.3 and 15.4 points as follows: "15.1 Administration prepares the Fund management agreement and complete it with the taxpayer or the operator according to the legislation on natural resource tax and the order in which the switch and terminate the contract on end-of life vehicles, product and product packaging and disposable utensils and accessories for table or environmentally harmful waste goods, exemption from payment of the tax. 15.2 management contract shall specify: 1. Contracting; 15.2 15.2 2. subject of the contract management; 15.2 3. Management contract period; 15.2 4. taxpayer's or the operator's obligations and rights; 15.2 5. fund administration duties and rights; 15.2 6. the order in which the taxable person or the operator shall submit the reports on the administration of the Fund management system implementation; 15.2 7. procedures for the administration of the Fund shall be submitted by the operator for information about your contract partners and changes in the list of contract partners; 15.2 8. procedures for the amendment of the management contract; 15.2 9. Management termination order. 15.3 management object of the contract is a taxable person or the operator's planned management system of indicating they managed within environmentally harmful goods. 15.4 contract management is an integral part of the management plan by the taxable person or the operator has provided Fund Administration. "; 1.14. the deletion of the second sentence of paragraph 16; 1.15. in paragraph 19 of the following expressions: "19. The operator who has won a temporary exemption, the quarterly until the second month of each quarter in the 15th date of the administration of the Fund shall be submitted to: 19.1. information on 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 is concluded, and the contract partner number and date of registration of electrical and electronic equipment manufacturers ' register or the manufacturer of the battery or accumulator register according to the legislation on electrical and electronic equipment and batteries or accumulators producer registration procedures and pay for maintenance; 19.2. details of changes with respect to your or to realize economic activity to import from other countries planned environmentally damaging types of goods, and goods harmful to the environment, the waste collection and recovery (including reuse and recycling) and volumes (in accordance with the provisions of annex 3, paragraph 1 and 2 of the table). "; 1.16. Express points 22 and 23 by the following: "22. Taxable person or the operator two weeks submit these rules in the administration of the Fund referred to in paragraph 21 of the memorandum. 23. the taxable contracts of the same type of goods harmful to the environment management of waste at the same time may conclude with just one operator. If the administration of the Fund, the evaluation of the information submitted by the operator finds that a taxable person of contract as one type of goods harmful to the environment management of waste has concluded with a number of managers, the taxable person written notice of the breach found and the ask a month from the date of dispatch of the notice to save the Treaty with only one operator, while losing the contracts with other operators. The changes to the taxable person shall inform the administration of the Fund, adding the rest of the managers signed certificates for contract termination. If a month from the date of dispatch of the notice by the administration of the Fund has not received the relevant information, it draws in the Ministry with a request to stop the tax relief granted to taxable persons. "; 1.17. replace paragraph 24, the words "month" with the word "quarter"; 1.18. delete paragraph 25; 1.19. Express 26 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 income, twice a year (for the period from 1 January to 30 June, until 20 august that year and for the period from 1 July to 31 December – up to 20 next year February) submitted a report on the administration of the Fund environmentally harmful goods waste management (hereinafter report) (annex 4). The operator shall be attached to the account specified on the receipt 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%. If it is established that, in accordance with the operator's or the taxpayer submitted the report on the period of recovery is at least 40% of the recoverable amount, the period of the Fund Administration shall take these rules 31 and 32, paragraph. "; 1.20. delete paragraph 30 and 31 the number "25"; 1.21. replace paragraph 32, the word "person" with the words "persons who have concluded contracts with the operator"; 1.22. the expression 33 as follows: "33. Environmentally harmful goods the amount of waste that is collected and taken back to the half or the end of the calendar year, but recover, recycle or reuse in the next half-year, or calendar year, the first in three months, the operator shall include in the previous half year or calendar year, recovered recycled or reused goods harmful to the environment of the waste. The operator shall each year up to 30 October and 1 may be submitted to the administration of the Fund for the previous half-year, or specified in any calendar year, recycled or regenerated repeatedly used the environmentally harmful waste of goods according to the provisions of this annex. "; 1.23. replace 36.1 in number and the words "the third paragraph of article 20.1" with numbers and the words "of article 24, paragraph 1."; 1.24. replace the words "paragraph 36.2 treatment and recycling" with the words "recovery (including reuse and recycling); 1.25. supplement with 41 and 42 as follows: "41. the management contract with the administration of the Fund shall be concluded until 31 May 2013, is valid until it expires. 42. To declare unenforceable in the Cabinet of Ministers of 21 June 2010 Regulation No 562 "rules on packaging, once the table used in the dish and accessories and goods harmful to the environment waste management contract "(Latvian journal 2010, 101 no)."; 1.26. Replace annex 2, the words "Ministry of environment" (fold) with the words "the protection of the environment and regional development Ministry" (fold); 1.27. Express 3. point 1 of annex table and note the following: "no PO box Environmentally harmful goods goods harmful to the environment (kg or pieces) 1 natural resources tax rates ($) estimated environmental tax ($) 20 _ _ _ _ 20 years 20 years __ 20 year __. _. gads2 20 20 20 year _ _ _ _ _ 20 years. gads2 1.                     2.                     3.                     4.                     5.                     6. Total X X X X X notes. 1 according to the natural resources tax measures set out in law. 2 box must not be completed if the management plan starts with January 1. " 1.28. Express 3. point 2 of the annex tables and notes the following: "No." PO box Environmentally damaging goods of trade waste harmful to the environment by planned environmentally damaging goods on the total amount of waste, which is planned to be recovered (including reuse and recycle) accept or collect on the territory of the Republic of Latvia to be recovered (including reuse and recycling) in the territory of the Republic of Latvia, other Member States of the European Union outside the Union kg or PCs. kg or PCs. kg or PCs. kg or PCs. kg or PCs. % (over the years) 2 (over the years) 1 (over the years) (years) (years) (years) 20-_ _. 20. _ 20. _ 20. _ 3 _ 20. 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 20. _ 1.                                                   2.                                                   3.                                                   4.                                                   5.                                                   6.                                                  
The notes. 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 against environmentally harmful goods by the year (until the December 31) planned 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), calculate the percentage against environmentally damaging waste of goods by the year planned to accept or collect. 3 box must not be completed if the management plan starts with January 1. " 1.29. the deletion of paragraph 3 of annex 3 of the notes to section 3; 1.30. Express 3. point 4 of annex a note as follows: "Note. Collection or making the place indicated for the Cabinet of Ministers of 22 November 2011 regulations No. 898 "rules on waste collection and sorting" mentioned waste collection and sorting site. "; 1.3.1. Express 3. paragraph 5 of the annex the title as follows: "5. the agreements with merchants who process or recover waste of goods harmful to the environment or exported from the territory of the Republic of Latvia for recycling and recovery, and the economic operators carrying out the processing or recovery outside of the territory of the Republic of Latvia"; 1.32. Express 3. point 8 of the annex by the following: ' 8. Taxable persons who with ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ __ (name of operator) contracted about participating in environmentally damaging goods on the waste management system No. PO box Registration number, name, address, registration number and date of the electrical and electronic equipment manufacturers ' register or the manufacturer of the battery or accumulator register * note. The box must not be completed if the registration required under the legislation on electrical and electronic equipment and batteries or batteries producer registration order and payment for maintenance. " 1. Express 4. paragraph 3 of the annex to the note as follows: "Note. Collection or making the place indicated for the Cabinet of Ministers of 22 November 2011 regulations No. 898 "rules on waste collection and sorting" mentioned waste collection and sorting site. "; 1.34. Express 4. point 4 of the annex by the following: "4. the information on environmentally harmful goods waste management 4.1. Environmentally harmful waste reclamation of goods No. PO box Environmentally damaging type of goods goods harmful to the environment (kg or URgab.*) accepted in the territory of the Republic of Latvia or the collected goods harmful to the environment, the amount of waste during the period (kg or URgab.*) the environmentally damaging goods Recovered waste (kg or URgab.*) of goods harmful to the environment, the amount of waste disposed in the waste disposal landfill until 31 December (%) in relation to the year accepted or collected by environmentally harmful waste of goods by specifying a landfill that delivered the waste in the territory of the Republic of Latvia in another European Union country outside the European Union total (5 + 6 + 7). 1 2 3 4 5 6 7 8 9 4.2. Environmentally harmful goods waste reuse or recycling. PO box Environmentally harmful goods reused or recycled goods harmful to the environment of the waste (kg or URgab.*) in the territory of the Republic of Latvia in another European Union country outside the European Union total (3 + 4 + 5). 1 2 3 4 5 6 "1.35. to make paragraph 6 of annex 4 names the following:" 6. the contracts concluded with operators that are recycled and recovered waste of goods harmful to the environment or exported from the territory of the Republic of Latvia for processing and recovery, and the economic operators carrying out the processing or recovery outside of the territory of the Republic of Latvia "; 1.36. deletion of annex 4, paragraph 10. 2. the rules shall enter into force on 1 June 2013. Prime Minister Valdis Dombrovskis of environmental protection and regional development Minister Edmund Sprūdž in


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