The Order In Which Natural Resources Are Exempt From The Payment Of Tax On Packaging And Disposable Table Plates And Accessories

Original Language Title: Kārtība, kādā atbrīvo no dabas resursu nodokļa samaksas par iepakojumu un vienreiz lietojamiem galda traukiem un piederumiem

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Cabinet of Ministers Regulations No. 1293 in Riga 2009 November (pr 3. 77 61) order in which natural resources are exempt from the payment of tax on packaging and disposable table dishes and accessories Issued under the natural resources tax law article 8, second paragraph, 1., 2., 3., 4. and 5. The provisions laid down in point 1.: 1. the order in which packages or single-use tableware and table accessories (hereinafter referred to as the single-use containers), the operator shall submit legislation within the Ministry of the environment (hereinafter referred to as the Ministry) institution subordinated to documents proving non-reusable packaging or container management system (management system) and the application of non-reusable packaging or container operator (hereinafter referred to as the operator) the League of partner participation in the operation of such a system;
1.2. the order in which the natural resources tax payer (hereinafter taxable person) shall provide the laws and subordinated to the Ministry specified body documents certifying that a taxable person established in the management system;
1.3. requirements management system development and application, as well as the requirements of the operator contract partners do not pay tax on natural resources or non-reusable packaging containers (tax);
1.4. the operator procedure, which the contract partners do not pay tax, submit audited accounts for non-reusable packaging or container and the calculated tax;
1.5. This provision in the report referred to in point 1.4 of the model and review information;
1.6. the order in which a taxable person who has established and applies management system and pay no tax, shall submit an overview of non-reusable packaging or container and the calculated tax;
1.7. the rules referred to in point 1.6. review the sample and reference information. 2. The operator shall ensure that a management system: 2.1. single-use packaging or container recovery (including recycling) – amounts not less than the package management regulations governing fixed amounts;
2.2. household packaging waste generated and single-use containers for the collection of municipal waste management in all regions, at least one graded waste collection area, which is developed by the operator (the operator), or local waste management operators, not less than 50 cities or villages with more than 2000 inhabitants, if each graded waste collection area is located in its respective city or village in the region;
2.3. the separate packaging and disposable container collection system in accordance with the approved waste management regional plans of municipalities or municipal waste management operators in established waste selective collection points or graded waste collection areas, or the operator's own created waste selective collection points or graded waste collection areas, created in response to the st this legislation on waste collection, sorting and composting of biodegradable waste sites If these are not established in the territory of the municipality. Distributed collection of packaging waste in addition can be performed through the adoption of special packaging the packaging created decision-making posts;
2.4. not less than four calendar years of communication measures (including informational actions, educational measures, public participation measures) public information and involvement of non-reusable packaging and container management. 3. Exemption from the payment of tax, the tax payer, who create and apply management system recovery uses only the packaging or container you use, once collected the municipal administrative territory of that taxable person does business. 4. Taxable person or the operator management system design and implementation plan (management plan) include only the graded waste collection areas that are in or possession of the property or that the owner, possessor or keepers of the taxable person or the operator directly or directly contracted for packaging and disposable container collection. 5. the exemption from the payment of tax on packaging or disposable containers (hereinafter the exemption), a taxable person who has established and applies management systems shall be submitted to the Latvian Environmental Protection Fund Administration (hereinafter called the Fund Administration): 5.1 the Ministry addressed to the application (annex 1) for the application of the exemption. The application shall specify the documents presented (or parts thereof) to which the information provided is the merchant trade secrets;
5.2. management plan (annex 2), which establishes measures for the following three calendar years, by providing that the taxable person or of his economic activity, or packaging used in retail and catering realised once used dishes collected, recycled and recovered in accordance with environmental protection regulations governing. 6. to the person who concluded a contract for the management of the operator with the application of the system of exemption, the administration of the Fund Manager shall submit the following documents: 6.1 the Ministry addressed to the application (annex 1) for the application of the exemption. The application shall specify the documents presented (or parts thereof) to which the information provided is the merchant trade secrets;
6.2. the management plan (annex 2) for the next three calendar years;
6.3. sworn auditor's attestation of the operator's share capital and reserves 2% of the size of the calculated tax amount in half year 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. 7. The taxable person and the operator all the documents in the administration of the Fund shall be submitted electronically if they are prepared according to the regulations on electronic documentation, or in paper form (cauršūt). 8. A taxable person who has established and applies management system by making the fund administration management plan, without those provisions of annex 2, paragraph 6 and 9 in the specified table. 9. Packaging and disposable container recycling and recovery volume management system comply with environmental protection laws regulating-set packaging recycling and recovery volumes. Single-use packaging and container volume, which is collected until the end of the calendar year, but in that process or recovered in the next calendar year, the operator shall include in the next calendar year, recyclable or recoverable packaging and disposable container volumes. 10. the Fund's administration this rule 5. or 6. documents referred to evaluate within five working days after receiving them. Documents submitted under this provision in paragraph 5 or 6, the administration of the Fund shall send the evaluation package management Council (hereinafter Council). The Council shall within three weeks after receipt of the documentation prepared and submitted recommendations on the administration of the Fund management system (hereinafter referred to as the apsaimniekoš of the NASA contract) and the application of the exemption. 11. Fund Administration month after 5 or 6 of these regulations, paragraph document receipt check the management system compliance with the management plan submitted (including the packaging specified in the plan and a single-use container collection and sorting site, this site is complying with laws and regulations, as well as the Treaty on the non-reusable packaging and container collection, if any, specified in the management plan). Month after the rule 5 or 6. receipt of documents referred to in point Fund Administration Ministry assesses the recommendation of the Council and shall take a decision on the conclusion of the agreement on the management and application of the exemption. 12. If it is established that the provisions of paragraph 5 or 6 of these documents is not only the Castle, the Fund Administration shall notify the taxable person or the operator who submitted the document. If two weeks of missing information in the administration of the Fund is not submitted or is submitted incomplete information, the Ministry shall take a decision on the refusal to conclude a contract for the management and application of the exemption. 13. the decision on the conclusion of the agreement on the management and application of the exemption indicates that non-reusable packaging or container material types applicable exemptions, as well as the period to which it is assigned. The contract shall be concluded for the management and relief granted for a period specified in the application by a taxable person or operator, but no longer than three years. 14. the management contract and shall enter into force with the first month in the next quarter for the first time in the management contract was signed. 15. 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. The annex to the agreement for the management of new taxable persons only by individual decision. The new management system for contract partners, the exemption applies to the first date the next quarter after that individual decision-making and amendment of relevant management contract. Amendments to the annex to the Treaty setting apsaimn be made more frequently than once a quarter. 16. The operator who has won a temporary exemption to the quarterly quarterly piecp second month date submitted the dsmit fund administration information on new contract partners and: 16.1. details of the new contract partner for the planned packaging materials and the amount of use or planned single-use container material type and amount of use (according to annex 2 of these provisions in paragraph 1, the specified table);
16.2. the details of the new contract partners in accordance with environmental protection legislation and rules governing the planned pick, recyclable and recoverable packaging and disposable container type and size (according to the rules of annex 2, paragraph 2 of the specified table) accepted the compliance management plan;
16.3. specify proof of financial security in accordance with the provisions of paragraph 6.3., taking into account the new temporary waste Le kojum and single-use container types and volumes of material, if not the overwhelming amount of financial security is increased by at least 20%. 17. 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 administration of the Fund management plan commitments contained in the change. The administration of the Fund for the operator or the taxpayer's proposed changes to the management plan contained in the commitment in writing inform the Council and the Ministry. 18. the administration of this fund rules 10 and 11 of the Kuma. points out in the report, the application of the exemption and, if necessary, the Ministry shall decide on amendment of the management contract. Following the adoption of the decision by the administration of the Fund and the taxable person or the operator shall amend the contract management according to laws and regulations on the management of contracts, amendment and termination. 19. Where a taxable person or establishment of management system of niekotāj to not apply or not apply in full, or does not meet management commitments contained in the agreement, the administration of the Fund, within 10 working days after it found that the management commitments contained in the Treaty are not fulfilled, shall draw up and make a request in writing from the taxpayer's or operator's explanation of the management contract defaults. 20. Where a taxable person or operator shall within two weeks after receipt of the statement is not submitted by the Administration in this provision of the Fund referred to in paragraph 19 of the explanation or the explanation does not contain evidence of defects or conditions that do not depend on the taxpayer's or operator and which do not meet the management contract, the Ministry, based on the recommendation of the Council, 10 working days, shall take a decision on the management contract termination and suspension of the application of the exemption starting with the next quarter for the first day of the first month. 21. The taxable person a contract for non-reusable packaging or container one material type management may conclude at the same time with only one operator. If the administration of the Fund, the evaluation of the information submitted by the operator, finds that the taxable person a contract for non-reusable packaging or container one material type of management 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 conclude a contract with only one operator. The conclusion of the said agreement, the taxable person shall inform the administration of the Fund. 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 suspend the exemption granted to the taxpayer. 22. Where a taxable person who concluded a contract for the management of the operator and on the basis of this agreement, is exempted from the payment of tax, or the operator terminates the contract, the application of the exemption end, starting with the first month following the date of the decision and the amendment of the administration of the Fund and the management contract concluded by the operator. The operator shall inform the administration of the Fund for the relevant breach of contract with the taxpayer, stating the agreement termination date. Amendments to the annex to the agreement of the management shall be made not more frequently than quarterly. 23. A taxable person who concluded a contract for the management of the operator shall be entitled to terminate the contract with the operator concerned and to conclude a contract with another operator no more than once a calendar year. 24. A taxable person who is exempt from the tax, or the operator where the contract partner shall be exempt from the payment of tax, each ce turksn to quarter the following month on the 30th date, submit ad ministrācij in the Fund report on the quarter or marketed his business from secured for goods and used packaging of products or a small universe in the catering trade and the single-use container, the calculated tax amount, and information on waste collection area graded activities (according to the provisions of annex 3, paragraph 2 and 4 on the table). Report submitted by electronic means, if the document is drawn up according to the law on electronic documents for seeking consent, or of the paper form (cauršūt) and in electronic form, record the external storage medium. 25. the operator whose contract partners are exempt from tax income, and the taxable person himself created and applied management systems 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, the packaging and disposable container to which the equestrian establishment nie (hereinafter report) (annex 3). A taxable person which create and apply management will jis system and is exempt from the tax, over the view does not add this provision, paragraph 10 of annex 3 of the specified table. All you see are submitted electronically, if the document is drawn up according to laws, those of the UK electronic design, or in paper form (cauršūt) and Alec change form, record the external storage medium. If it is established that, in accordance with saimniekotāj or around the taxpayer submitted the report on the recovery of time POS mu is at least 40% of the recoverable in a period around the area of the administration of the Fund out of these provisions in paragraphs 29 and 30. 26. the operator whose contract partners are exempt from tax payment each year until 1 may be submitted to the administration of the Fund audited accounts for the previous year under the provisions of annex 3. Report submitted by electronic means, if the document is drawn up according to laws and regulations on electronic documentation, or in paper form (cauršūt) and in electronic form, record the external storage medium. The operator shall report the environment 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 packaging and disposable container tracking and management. 27. A taxable person who has established and applies management system and is exempt from tax payment each year until 1 may submit the report of the administration of the Fund for the previous year under the provisions of annex 3. Report submitted by electronic means, if the document is drawn up according to laws and regulations on electronic documentation, or in paper form (cauršūt) and in electronic form, record the external storage medium. 28. The taxable person and the operator are obligated by duty ad ministrējoš national authorities, ministries and officials of the administration of the Fund (which is within the competence of the single-use packaging and container management controls) the request to present the original documents, which confirm the management plan included in the information provided, and review original documents specified in (including contracts, attestations of merchants and collected, processed or recycled packaging and Once the volume of the container used by types of material in a particular period, documents proving the use of packaging disposal reuse). 29. the administration of the Fund in the five working days following this rule 24, 25, 26 or 27 of the document referred to in paragraph shall take receipt of the screening, as well as prepare and within three weeks, submit to the Council an opinion on the implementation of the management plan. The Council shall evaluate the opinion of the Fund's administration and, if necessary, prepare recommendations for amendment of the management contract. 30. If it is found that this rule 24, 25, 26 or 27 of the acts referred to in the paragraph is incomplete, the Fund Administration shall notify the taxable person or the operator who submitted the document. If two weeks of missing information in the administration of the Fund is not submitted or is submitted incomplete information, the Ministry shall decide on amendment of the management contract and, if necessary, of the exemption granted to taxable persons suspension of application. 31. If this rule 26. auditor's opinion referred to in paragraph 1 shows that the implementation of the management plan does not meet the requirements of the laws or plan is not adequately filled, the Fund Administration within 10 working days after this provision referred to in paragraph 26 of document receipt shall assess the information submitted, the operator written notice of the breach found and the ask a month from the date of dispatch of the notice of violation. The operator shall inform the Administration about this some background by ku tions that result in the infringement has been corrected or if the time limit specified offence could not be eliminated, per violation of by the beginning and their status (gr Fick), or for objective reasons why it is not possible to draw from the infringement. If, within three working days after notice of the expiry of the ADA mi nistrācij Foundation of relevant information is not sa ņē a must or the information submitted does not object when, it shall inform the Council in writing and into the Ministry with a request to the bears stop the taxpayer at Bree vo ju mu. 32. the administration of the Fund in its homepage on the internet puts it on a list of the operator entered into management agreements with the Fund's administration. 33. the exemption for which the decision up to the date of entry into force of the provisions, in force until their expiry, if the taxable person, who created and applied management systems and is exempt from the tax, or the establishment of a niekotāj that contract partners are exempt from the tax, provided the requirements in these rules. 34. the operator whose contract partners are exempt from tax up to the date of entry into force of the provisions until 4 December 2009 to submit Fund Administration assurances on financial security pursuant to this provision, the bottom point 6.3. 35. A taxable person who has established and applies management system and is exempt from the tax, or the operator where the contract partner shall be exempt from tax: 21.8. to 4 December 2009 the Fund Administration shall be submitted according to paragraph 2 of these regulations clarify the management plan;
35.2. reports and audited accounts for the year 2009. This provision of the annex 3 paragraph 6 in the specified table are not included, but a description of the communication measures taken shall submit free-form. 36. To declare unenforceable in the Cabinet of Ministers of 17 June 2008. Regulation No 446 "order in which natural resources are exempt from the payment of tax on packaging and disposable table dishes and accessories" (Latvian journal, 2008, nr. 98). Prime Minister Dombrovskis v. Minister of environment r. vējonis annex 1 Cabinet 3 November 2009. Regulations No 1293 application for exemption from payment of natural resources Environment Minister r. vējonis annex 2 Cabinet 3 November 2009. Regulations No 1293 management plan the Minister of the environment r. vējonis annex 3 Cabinet 3 November 2009. Regulations No 1293 reviews the sample Environment Minister r. vējonis

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