Cabinet of Ministers Regulations No. 361 in 2012 (May 22. 19. § 28) natural resource tax regulations Issued in accordance with the vehicles natural resources tax law article 7 of the second part 1., 2., 3., 4. and 5, tenth parts 1 and 2 of article 27 and the fifth part i. General questions 1. determines: 1.1. procedures for the cost of the natural resources tax (hereinafter referred to as the tax) and reimburse the tax paid on the vehicle; 1.2. the order in which vehicle the Builder or his authorized representative, used vehicle dealer for the first time in Latvia permanently registered vehicle used or end-of life vehicles operator (hereinafter referred to as the operator) shall provide the protection of the environment and regional development Ministry (hereinafter referred to as the Ministry) subordinated authority documents showing end-of life vehicles management systems (hereinafter referred to as the management system) and the application of, or participation in such systems; 1.3. the order in which the vehicle Builder or his authorized representative or a used vehicle dealer for the first time in Latvia permanently record the use of a vehicle (hereinafter taxable person), provides an overview of end-of life vehicle collection and recycling (if it does not pay tax on vehicles), as well as review the form and the content therein; 1.4. requirements management system development and application, as well as the operator of contract partners do not pay tax on vehicles; 1.5. the order in which the operator whose contract partners do not pay tax on the vehicles submitted audited reports on end-of life vehicles and recycling collection report form and information; 1.6. the management of end-of life vehicles are essential conditions of the contract; 1.1. requirements the operator that sells the proof mark, certificate mark form and the information to be included, as well as the order in which the information about the sold receipts marks indicated the driver of the vehicle and the State register; 1.8. the order in which the operator that sells proof marks, subordinated to the Ministry submitted to the authority a report about the proof marks are sold, as well as review the form and information. 2. the rules apply to vehicles covered by the law on the management of end-of life vehicles and in Latvia for the first time is registered permanently. II. Tax payment arrangements 3. Tax on vehicles in Latvia are continuously recorded for the first time, the taxable person shall pay the following vehicle identification number comparison, carried out according to the regulations on the registration of the vehicle, but before the registration of the vehicle, using the following payment services: cash 3.1 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 current account; 3.2. Road Traffic Safety Directorate with the charge card payment card acceptance terminal or other alternative system if the road traffic safety Directorate or intermediate technical support. Make payment by charge card payment receipt should indicate the information on the tax payer (payer's first name, last name, or title), vehicle identification number (VIN) or the vehicle identification number certificate number and the comparison of the tax amount paid; 3.3. the payment service provider that has the right to provide payment services and payment services, electronic money within the meaning of the law. Make payment with the payment service provider, the payment order must specify the destination information for the tax payer (payer's first name, last name, or title), vehicle identification number (VIN) or the vehicle identification number certificate number and the comparison of the tax paid.
4. If payment is made by a taxable person Road Safety Directorate in cash or by card payment card acceptance terminal or another alternative system, the road traffic safety Directorate register of vehicle by cash from the tax payer and a corresponding source document is issued or payment card transaction approval.
5. If the taxable person to make the payment with the payment service provider, the road safety Directorate vehicle registered upon payment of tax amount payable in a given State budget account in the Treasury. 6. If a taxable person with one payment document for payment of the tax on vehicles to be registered and the number of the payment document, it is not possible to specify all the necessary information on these vehicles, the taxable person shall be submitted prior to the registration of the vehicle the road safety Directorate list of each vehicle identification number (VIN) or the vehicle identification number in comparison to the number of the certificate. That list shall be signed by the taxable person.
III. arrangements for the refund of duty 7. Tax paid by a taxable person can get back, if within six months after the first registration of the vehicle, the standing of a vehicle is disposed of, or for the export from Latvia has received information from another country, that the vehicle is registered outside Latvia and checked vehicles and their drivers in the national register. 8. Road Traffic Safety Directorate electronic public revenue: 8.1. information on taxpayer's Road Safety Directorate for natural resources paid tax amount; 8.2. the information submitted by the taxable person, by the road traffic safety Directorate received in accordance with the provisions of paragraph 6.   9. do not properly paid and excess tax revenue the State reimbursed from the State budget after the taxpayer's receipt of the application in accordance with the law on taxes and duties ". IV. Arrangements for the exempt pay and provides an overview of end-of life vehicle collection and recycling, as well as management system and operator requirements 10. Operator management system provides: 10.1. collection of end-of life vehicles not less than 50% against the year realized the vehicles, but the treatment and recovery, not less, as laid down in the regulations on the management of end-of-life vehicles; 10.2. the adoption of end-of life vehicles or collection of municipal waste management in all regions; 10.3. no less than four calendar years of communication measures (including information activities, educational activities, public participation measures) public information and involvement in the management of end-of life vehicles; 10.4. placing of information on their website about a collection of end-of life vehicles and their working time. The operator on its website indicates only the collection of end-of life vehicles and making sites in which the collection and acceptance of vehicles provides the same or operator with whom a contract for the provision of this service. Notification of the availability of information on end-of life vehicles collection sites, the operator sends the Latvian Environmental Protection Fund Administration (hereinafter called the Fund's administration) and the relevant authorities to provide information as specified in the insertion of their websites. 11. in order to receive the exemption from the tax on vehicles, a taxable person who has established and applies management system in the administration of the Fund shall be submitted the following documents:

11.1. the application addressed to the Ministry for exemption from tax payment (annex 1). The application indicates the taxable person's business name, registration number in the register of companies in the commercial and legal address, as well as the documents presented (or parts thereof) to which the information provided is the merchant trade secrets; 11.2. end-of life vehicles management plan (annex 2) for the period up to three years. The plan shall be signed by the authorised person; 11.3. The Latvian Association of authorised autotirgotāj receipt or a copy of the contract with the Builder of the vehicle that the merchant is a brand of the vehicle Builder's authorized representative in the Republic of Latvia (submitted only the vehicle Builder's authorized representative). Taxable persons by State officials presented at the request of the original documents. 12. to the person who entered into an agreement with the operators for participation in the management of end-of life vehicles, exemption from tax payment, the operator shall submit to the administration of the Fund in the following documents: 12.1. application addressed to the Ministry for exemption from tax payment (annex 1). The application shall specify the documents (or parts thereof), which is the information contained in the merchant trade secrets; 12.2. the end-of life vehicles management plan (annex 2) for the period up to three years. The plan shall be signed by the authorised person. 13. End-of life vehicles management plan (hereinafter plan) is a package that provides that rundown vehicles are collected free of charge from the last owner, treated and processed according to the regulations on the processing of end-of life vehicles and environmental requirements of the vehicle processing companies. 14. The taxable person and the operator of the Fund Administration shall submit the documents electronically, if they are prepared according to the regulations on electronic documentation, or in paper form and in electronic form, inserting information on the media or addressing the administration of the Fund's official e-mail address. 15. A taxable person who has established and applies management systems, by the administration of the plan, the Fund submitted that rule 2. paragraph 6 of the annex in the specified table. 16. the decision by the Ministry to apply the exemption from the payment of the administrative procedure law within the period prescribed in these rules or by 11. in paragraph 12 of the document, if the Fund's administration failed to document compliance with the requirements of this regulation, as well as management systems in compliance with the submitted plan (plan end-of-life vehicles specified in place of the entity collection, this place is complying with the requirements of the legislation on waste collection, handling, sorting or storage sites , contracts for the end-of life vehicles acceptance or collection, if any, specified in the plan). 17. If the taxable person or document submitted by the operator are incomplete, the administration of the Fund shall in writing notify the taxable person or the operator who submitted the document. If the taxable person or the operator two weeks failed to submit the missing information in the administration of the Fund, or provides incomplete information, the Ministry shall take a decision on the refusal to apply the exemption from the tax. 18. Ministry of the decision on the application of the exemption indicates the period of time for which the exemption is granted from the payment of tax. The exemption is granted for a period not longer than three years. Information on the administration of the Fund, decisions and management contracts concluded electronically inserted into the vehicle and the driver of the national registry. 19. the wage tax exemption shall enter into force on the day following the signing of the Treaty of the management. 20. Where a change in the taxable persons who have concluded with the operator management contract, the new management system for a temporary exemption from the payment of tax by the next day after a separate Ministry of the decision and the amendment of the relevant management contract. The decision on the exemption from the application of new management system adopted by the Ministry for contract partners on a quarterly basis. 21. The operator who has won a temporary exemption from the payment of tax on a quarterly basis until the second month of each quarter in the 15th date of the Fund Administration submitted information on new contract partner and specify the information about the types and volumes of vehicles that the new contract partners are planning a first permanent track in the Republic of Latvia, as well as the amount of end-of-life vehicles in compliance with the plan, which according to the environmental requirements of the laws designed to accept , collect and recover after the accession of the new contractual management system. 22. the administration of the Fund on its website and road safety Directorate and the driver of the vehicle in the national register and regularly put their taxpayer and operator a list of concluded contracts with the management of the administration of the Fund, indicating the date of conclusion of the contract the management and life. 23. A taxable person who is exempted from tax payment each year until 1 may be submitted to the administration of the Fund report for the previous year under the provisions of annex 3. 24. The operator that the temporary exemption from the payment of duty each year until 1 may submit the audited statements of the administration of the Fund for the preceding year in accordance with annex 3 of these rules. 25. A taxable person or operator is obliged by the duty of administering the national authorities, ministries and the administration of the Fund's request to produce the original documents, which certify the veracity of the information contained in the plan, and review original documents specified in (including contracts, attestations of merchants and collected, recycled or recovered the amount of end-of-life vehicles in a given period). V. contract management essential conditions 26. Fund Administration shall prepare a 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 for the management of end-of life vehicles, the exemption from the payment of tax. 27. the management contract: 27.1. Contracting; 27.2. subject of the contract management; 27.3. the management contract period; 27.4. the operator or the taxpayer's obligations and rights; 27.5. fund administration duties and rights; 17.1. the order in which the taxable person or the operator shall submit the reports on the administration of the Fund management system implementation; 17.2. the order in which the operator provides information on the administration of the contract partners of the Fund and changes in the list of contract partners; 17.3. the procedure for the amendment of the management contract; 17.3. the management termination order. 28. the management contract is the operator or his planned management system of determining its Framework managed end-of-life vehicles. 29. the management contract is an integral part of the plan, by the taxable person or the operator has made the administration of the Fund. 30. the administration of the Fund shall conclude a facility agreement with the taxpayer or the operator for a period not longer than three years. 31. Where a change in the tax, which the operator concerned have concluded a contract with the management of the administration of the Fund management agreement concluded in the annex shall carry out the appropriate amendments. In the annex to the agreement of the management of the new taxable persons only after some of the Ministry's decision. Amendments to the annex to the agreement of the management shall be made not more frequently than quarterly.
32. the operator or a taxable person who has entered into an agreement with the management of the Fund Administration shall be obliged to report on the changes to the administration of the Fund in the context of the plan progresses. The administration of the Fund that the procedure referred to in paragraph 16 of the report of the management contract concluded and, if necessary, shall take a decision on the amendment. Following the adoption of the decision by the administration of the Fund and the taxable person shall amend a management contract under the laws and regulations on the management of contracts, amendment and termination.

33. If a taxable person, who with the Fund's Administration entered into a management agreement and on the basis of this agreement, is exempted from tax payment, the contract terminates the contract is terminated pursuant to laws and regulations on the management of contracts, amendment and termination. 34. Where a taxable person or the operator management systems do not apply or apply only partially, or not complied with the obligations contained in the Treaty, the management, the Fund Administration within 10 working days after it found that a taxable person or the operator does not comply with the management of commitments contained in the Treaty, shall draw up and make a request in writing from the taxpayer's or operator's explanation of the management contract defaults. 35. Where a taxable person or operator shall within two weeks after receipt of the statement is not submitted by the administration of the Fund in this rule referred to in paragraph 34 explanatory note or explanation is not sufficient evidence of defects or of circumstances that do not depend on the taxpayer's or operator and which do not meet the management contract of the Fund Administration within 10 working days of the decision on termination of the contract management.
36. the administration of the Fund within five working days after the 23 or 24 of the provisions referred to in paragraph report assesses the conformity of receipt and within three weeks, drawing up an opinion on the implementation of the plan. If necessary, the administration of the Fund for the amendment of the management contract. 37. the Fund Administration within 10 working days of the 23 or 24 of these rules referred to in paragraph review of evaluated at the receipt of the information provided and, if the report is incomplete, or implementation of the plan does not comply with the requirements of laws and regulations on the management of end-of life vehicles, or the plan is not adequately met, written notice of the taxable person or the operator about the breach found. The taxable person or the operator a month from the date of dispatch of the notice shall take measures for the prevention of the infringement and inform them of the administration of the Fund or, if the time limit specified to prevent the infringement is not possible, on the prevention of the infringement in the implementation of the (graphic) or for objective reasons why it is not possible to prevent the infringement. If, within three working days after notice of the expiry of the administration of the Fund has not received the relevant information or the information is not objective, it shall take a decision on the management contract termination and inform the Ministry. Vi. Requirements for the operator that sells the receipt and review of the proof marks sold 38. operator would be entitled To sell the proof mark, a person who for the first time in Latvia permanently registered vehicle, it has a duty to create and enforce end-of life vehicles management systems according to this provision the requirements of paragraph 11 and conclude with fund administration management of end-of life vehicles. In this case the operator shall also indicate in the plan information for the planned sale of the marks of a proof. 39. the Proof mark (annex 4), the operator shall prepare a document in electronic form according to the law on electronic document design. 40. The operator, the person selling the proof mark, once a month for a sold sign the acknowledgement shall inform in writing the State revenue service and place this information electronically and the driver of the vehicle in the national register. Information about certification marks issued vehicles and their drivers public register kept in the five years after their date of issue. The person sign the acknowledgement in print until the disposal of the vehicle or the sale of the vehicle to another person.
41. The operator that persons selling proof marks, each year before 1 may submit the report of the administration of the Fund for the previous year under the provisions of annex 5. 42. If the operator sells people proof marks and his contract partner shall apply the exemption from the payment of tax that each year up to May 1 in the administration of the Fund shall be submitted to the audit report on the management of end-of-life vehicles a year earlier, according to paragraph 29 of these rules. In this case as a separate chapter in the report included these provisions referred to in paragraph 41 of the report. 43. the Builder or his authorized representative, who create and apply management system or has entered into a contract with the operator and end-of life vehicles are exempt from the tax until July 1, 2012, shall be submitted to the administration of the Fund under this provision to clarify paragraph 11 plan. Prime Minister-Minister of prosperity I. Viņķel environmental protection and regional development Minister e. Sprūdž of annex 1 of the Cabinet of Ministers may 22, 2012 rules no 361 an application for exemption from environmental taxes pay for vehicles, environmental protection and regional development Minister e. Sprūdž in annex 2 of the Cabinet of Ministers may 22, 2012, the provisions of no. 361 of end-of life vehicles management plan of environmental protection and regional development Minister e. Sprūdž in annex 3 of the Cabinet of Ministers may 22, 2012 rules no 361 review sample environmental and Regional Development Minister e. Sprūdž in annex 4 of the Cabinet of Ministers may 22, 2012 rules no 361 receipt mark of environmental protection and regional development Minister e. Sprūdž in annex 5 of the Cabinet of Ministers may 22, 2012 rules no 361 overview of sold proof marks (sample) the protection of the environment and regional development Minister Sprūdž in the E.