The Order In Which Natural Resources Are Exempt From The Payment Of Tax On Goods Harmful To The Environment

Original Language Title: Kārtība, kādā atbrīvo no dabas resursu nodokļa samaksas par videi kaitīgām precēm

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Cabinet of Ministers Regulations No. 1294 in Riga 2009 November (pr 3. 77 62) order in which natural resources are exempt from the payment of tax on goods harmful to the environment are Issued according to the natural resources tax law article 9 the second paragraph 1., 2., 3., 4., 5 and 6, the provisions laid down in point 1:1.1. procedures for environmentally harmful goods waste authorities (hereinafter referred to as the establishment niekotāj) submit legislation within the Ministry of the environment (hereinafter referred to as the Ministry) subordinated to the authority of the documents proving the product environmentally damaging waste management system (hereinafter referred to as the waste management system) application and the operator's contract partner participation in the waste management 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 waste management system;
1.3. the requirements of the waste management system development and application, as well as the requirements of the operator contract partners do not pay tax on goods harmful to the environment;
1.4. the operator procedure, which the contract partners do not pay tax on natural resources goods harmful to the environment (hereinafter referred to as the tax), submit audited report on environmentally harmful goods, waste management and the calculated tax;
1.5. This provision in the report referred to in point 1.4 of samples and information;
1.6. the order in which a taxable person who created and applied in waste management system and pay no tax, shall submit an overview of goods harmful to the environment management of waste and the calculated tax;
1.7. environmentally harmful product recovery procedures for the determination of the amount of waste management systems, if this recovery volume of goods have not been laid down in other regulations. 2. the operator of a waste management system provide: 2.1. environmentally harmful waste recovery of goods according to the laws and regulations on waste recycling, recovery and disposal of the ways in which the amount is not less than the provisions prescribed in annex 1, and environmentally harmful waste goods records regulations requirements for hazardous waste tracking, identification, storage, packaging, labelling and transport records;
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 waste sorting and handling stations or graded waste collection areas, or environmentally harmful goods waste collection points in each household waste management in the region. The establishment of niekotāj to 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. not less than four calendar years of communication measures (including informational actions, educational measures, public participation measures) public information and involvement of goods harmful to the environment in the management of waste;
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. 3. If goods harmful to the environment of the waste collection and sorting was created by a municipality or another operator, the operator shall conclude a contract with the site owner, possessor or operator for environmentally harmful goods waste collection or acceptance. Its environmentally harmful goods waste collection and sorting of the owner, possessor or operator, which is invested in State and local government funds, with all taxpayers or keepers have contracts for environmentally harmful waste acceptance of goods under the same conditions. 4. Environmentally harmful waste goods of natural persons adopted in those outlets, which distributes goods harmful to the environment, or maintenance and repair areas, provide a service, by carrying out appropriate environmentally harmful goods or parts replacement. Trade waste harmful to the environment shall be adopted, if you purchased a product or service is purchased. 5. Environmentally harmful waste acceptance site is equipped to handle can take a certain type of product waste harmful to the environment. 6. Taxable person or Manager waste management system design and implementation plan (management plan) specifies only the environmentally harmful goods outlets and maintenance and repair sites that adopt environmentally harmful goods or providing services, by carrying out appropriate environmentally harmful goods or their components and replacement of the taxable person or the operator's ownership or possession or for which the taxable person or establishment the niekotāj directly or directly contracted for environmentally harmful waste acceptance of goods or collection. 7. If the operator has concluded a contract with environmentally harmful goods waste collection and sorting of the owner, possessor or operator for environmentally harmful goods waste collection or acceptance of the relevant waste collection and sorting (working time) may not be refuse to accept goods waste harmful to the environment. 8. Exemption from the payment of tax (hereinafter the exemption), a taxable person who created and applied in waste management system if he used from other countries imported goods harmful to the environment of their economic activity and does not market its waste management system provides only this provision 2.1. bottom above requirements. 9. in order to obtain an exemption, the person who, in the territory of the Republic of Latvia implements environmentally harmful goods only merchants and even created and applied to the waste management system, waste management system provides: 9.1. This provision requirements referred to in point 2.1;
9.2. environmentally harmful waste collection of the goods from all of the customers (whom he has supplied the goods harmful to the environment) at the end of the period of operation or replacing the goods in question to the other;
9.3. communication measures to inform customers and the enlistment of goods harmful to the environment in the management of waste. 10. in order to receive the exemption, the tax payer, who created and applied to the waste management system in the administration of the Fund, shall submit the following documents: 10.1 the Ministry addressed to the application (annex 2) on 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;
10.2. the management plan (annex 3) that defines the package for the following three calendar years, by providing that the taxable person or of his economic activity environmentally damaging goods used waste accepted or collected, treated or processed according to environmental laws and regulations. 11. to the person who entered into the contract with the operator of a waste management system, the application of the exemption, the operator shall submit to the administration of the Fund in the following documents: 11.1. the Ministry addressed to the application (annex 2) on 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;
11.2. the management plan (3. Add Kuma) for the next three calendar years;
11.3. 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. 12. A taxable person who has established and applies a system of waste management, these regulations, paragraph 9, case management plan shall include the following: 12.1 the existing environmentally harmful goods or waste collection system, a description of the organisation, which provides for the acceptance of waste or collection from customers;
12.2. a communication plan to inform customers and the enlistment of goods harmful to the environment in the management of waste. 13. the Fund's administration 10. these provisions or paragraph 11 of those documents assessed in the five working days following its receipt. Documents submitted under this provision in paragraph 10 or 11, the administration of the Fund shall send the evaluation of goods harmful to the environment waste 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, the waste management system (hereinafter management contract) and the application of the exemption. 14. Fund Administration 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 laws and regulations, as well as the agreement on goods harmful to the environment or acceptance of waste collection, if any, specified in the management plan). 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 the exemption. 15. If it is found that this provision 10. the documents referred to in paragraph 11 are incomplete, the Fund Administration shall inform in writing 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. 16. the decision on the conclusion of the agreement on the management and application of the exemption indicates that environmentally harmful types of goods the exemption applies, as well as the period to which it is assigned. Management agreement is concluded and the exemption is granted for a period specified in the application by a taxable person or operator, but no longer than three years. 17. 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. 18. A change in the taxable person concerned, managers 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 agreement of the management shall be made not more frequently than quarterly. 19. The operator who has won a temporary exemption to the quarterly quarterly piecp second month date submitted the dsmit fund administration information about new contract partners and: 19.1. details about the type of goods harmful to the environment and to the extent that the new contract partners intend to realise or import their economic activity from other countries (according to the provisions of annex 3, paragraph 1 specified table);
19.2. details about the waste of goods harmful to the environment, the nature and extent of compliance with the management plan for support (according to the rules of annex 3, paragraph 2 of the specified table), which according to the environmental requirements of the laws planned to accept, collect and regenerate after the accession of the new contracted waste management system;
19.3. specify proof of financial security in accordance with the provisions of paragraph 11.3., taking into account the new contract partners of the type of goods harmful to the environment and, if the amount of the financial security is increased by at least 20%. 20. 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. The administration of the Fund, these rules 13 and 14, in the order mentioned 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. 21. If the taxable person or the operator of a waste management system is not applied or not applied 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. 22. 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 21 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. 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 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. 24. If a taxable person who has entered into an agreement with the operators of goods harmful to the environment management of waste 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 is suspended, starting with the first date of the following month after the adoption 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. 25. A taxable person who is exempt from the tax, or the operator where the contract partner shall be exempt from tax payment each quarter to quarter in the following month on the 30th date, submit a report on the administration of the Foundation quarter marketed or his economic verb used for ensuring environmentally destructive goods, estimated the natural resources tax, and information on environmentally harmful goods waste collection and sorting activities (according to the rules of annex 4 paragraph 2 and 3 of the table). 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. 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 taxable person himself created and applied to the waste management system and is exempt from the tax, the report does not add this provision, paragraph 10 of annex 4 of the specified table. 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. 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 this provision in paragraph 31 and 32. 27. 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 4. 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 report said information, compliance with the requirements set out in the regulations on goods harmful to the environment and the management of waste. 28. The taxable person himself created and applied to the waste 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 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. 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. 29. the operator is obliged by the duty of administering the national authorities, ministries and officials of the administration of the Fund (which is environmentally harmful goods waste 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, collected and recycled or regenerated the specific environmentally harmful waste of the goods within the period, documents proving the use of environmentally damaging goods sales for reuse). 30. the administration of the Fund within five working days after such rules 25, 26, 27 or 28 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. 31. If it is established that these rules 25, 26, 27 or 28 referred to in paragraph do kument are incomplete, the Fund Administration shall inform in writing the tax he sātāj or operator who submitted the document. If two weeks of missing information in the administration of the Fund are not submitted or is submitted not only to the Ministry of information, the Castle takes a decision on the amendment to the Treaty of establishment nie bite and, if necessary, of the exemption granted to taxable persons suspension. 32. If the rules referred to in paragraph 27 of the opinion of the Auditors indicated that the plan goes through, the Palace de does not comply with the requirements of laws and regulations for environmentally harmful goods garbage accounts and management of Tums, or plan is not adequately filled, the Admiral of trācij nis 10 working days after this provision referred to in paragraph 27 of document sa having trouble assesses the information submitted, the operator written notice of the breach and finds dad instructs a month from the date of dispatch of the notice over growth. 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. 33. The environmentally harmful waste of goods, which were collected and taken at up to the end of the calendar year, but recover, recycle or re-use it in my next step out of the calendar year, the first in three months, the operator shall, to see for a previous calendar year for recovered, recycled or reused Iza inherited the environmentally harmful waste volumes of goods. The operator of every ga du may be submitted up to 1. for information on the administration of the Fund under the pre ci zēt in the previous calendar year, reconstructed, recycled or at their Combs IE used environmentally harmful waste volumes of goods according to annex 4 of these rules. 34. within the framework of the management plan, waste electrical and electronic equipment collection and recovery shall be considered satisfied if secured at all electrical and electronic equipment waste group and recovery volumes, it will make not less than the provisions set out in annex 1, according to the rules set out in annex 1 to the time average within each group. 35. the Fund's administration in its own home page on the internet and regularly placed at the operator from the list, which have concluded agreements with the Fund management administration, stating the date of conclusion of the contract the management and life. 36. Environmentally harmful goods waste collection and recovery of waste management systems within these rules laid down in annex 1:36.1. electrical and electronic equipment collection and making applicable the amount of household waste electrical and electronic equipment (including waste incurred by institutions, commercial and industrial structures and other places and because of its nature and quantity, is similar to waste from private households) under the waste management Act, the third paragraph of article 20.1;
36.2. processing and recycling refers to all types of electrical and electronic equipment. 37. 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 to the waste management system and is exempt from the tax, or the operator where the contract partner shall be exempt from the tax, provided that the requirements of these regulations. 38. the operator whose contract partners are exempt from tax up to the date of entry into force of the rules until 2010. on 15 November, in the administration of the Fund submitted to the proof of the financial security pursuant to this rule 11.3.. 39. A taxable person who created and applied to the waste management system and is exempt from the tax, or the operator where the contract partner shall be exempt from tax: 24.3.11.2009. submit to the administration of the Fund in December, according to paragraph 2 of these regulations clarify the management plan;
24.4. statements and audited the accounts for 2009 annex 4 to these regulations, paragraph 5 of the specified table are not included, but the description of the communication activities in the form of the lodge. 40. Be declared unenforceable in the Cabinet's June 30, 2008 the rules no 489 "the order in which natural resources are exempt from the payment of tax on goods harmful to the environment" (Latvian journal, 2008, 101 no). Prime Minister Dombrovskis v. Minister of environment r. vējonis annex 1 Cabinet 3 November 2009. Regulations No 1294 environmentally damaging goods of recovery volumes () and no PO box of goods harmful to the environment environmentally harmful goods or waste collection rate until 31 December (%) in relation to the year of their unrealized or economic activity and used the imported goods harmful to the environment of environmentally harmful waste of goods used repeatedly -processed or processed volumes, up to 31 December (%) in relation to the year accepted or collected (delivered to the processing plant) environmentally harmful goods waste grease 1 40 80 2. Electric batteries and the mains supply: galvanic 2.1. leaded electric batteries electric batteries 2.2 25 65 (Ni-Cd, Fe-Ni) 25 75 2.3. primary cells and primary batteries 25 50 2.4. other electric accumulators 25 50 3. Ozone Layer depleting substances (for example , HCFCs, halons) for which to pay environmental tax 100 80 4. All types of tires 60 80 5. Oil filters 25 80 6. Electrical and electronic equipment under the waste management Act, the first paragraph of article 20.1:6.1. large household appliances (except in large refrigeration, freezers and refrigerators) 25 80 6.2. large refrigeration, freezers and refrigerators 25 80 6.3. small household appliances 25 70 6.4. information technology and electronic communication equipment (excluding monitors and mobile phones) 25 75

6.5. monitors 25 75 25 75 Mobile 6.6 6.7. large consumption equipment (except television) television 25 75 25 75 6.8 6.9. electrical and electronic tools (except large stationary production mechanisms, which are not portable or permanently attached) 25 70 6.10. gas discharge bulbs 50 70 6.11. lighting fixtures (except for gas discharge lamps) 25 70 6.12. monitoring and control instruments 25 70 6.13. toys sports and leisure accessories 25 70 6.14. medical devices (with the exception of implanted and infected medical devices) 25 70 6.15. vending machines 25 80 note. management plan of waste electrical and electronic equipment collection and recovery shall be considered satisfied if secured at 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: 1.6.1 group (large household appliances, except for the large size of cooling equipment , freezers and refrigerators) and the 6.15. Group (vending machines); 2.6.2. Group (large size refrigeration, freezers and refrigerators); 3.6.4. Group (information technology and communications equipment, excluding monitors and mobile phones), 6.6 (mobile phones) and 6.7 (large consumption equipment, except television); 4.6.5. Group (monitors) and 6.8 (tv) group together; 5.6.3. Group (small household appliances), 6.9. Group (electrical and electronic instruments), 6.11. Group (lighting fixtures), 6.12. Group (monitoring and control instruments) and 6.13. Group (toys, sports and leisure accessories) together; 6.6.14. Group (medical devices); 7.6.10. Group (gas discharge lamps).
Minister for the environment r. vējonis annex 2 Cabinet 3 November 2009. Regulations No 1294 application for exemption from environmental taxes pay the Latvian Environmental Protection Fund Administration (for submission to the Ministry of the environment) asked the Ministry of environment assigned (operators name) 1 (unified registration number, registered office) exemption from environmental taxes pay for such environmentally harmful goods (specified separately all groups of goods harmful to the environment, for which the taxable person or the operator's contract partners want to get relief from the natural resources tax payment) 1. _____ _____ _____ 2. _____ _____ _____ _____ 3 _____ ____ 4. _____ _____ _____ period of 20 _ _ _ _. _. _ _ _ _ _ _ _ 20 of __. _ ______.

Certify that the environmentally damaging goods waste management activities has been received (specify what action the legislation received environmental permit in question) permit no. ___. Authorization was issued 20 ___ of __. _____ and is valid up to 20 _ _ _ _ 2004. ___ ____. 2 in the plan attached to the application, ____ part information is a trade secret. I certify that the information provided is complete and true. Annex: 1. goods harmful to the environment in the waste management plan for the period from 20 ___ of ___. _ ___ _____ to 20 _ _ _ _ _ _ 2004. ____ ___ ___ on ___ pages. 2. A sworn auditor certificate of operator's share capital and reserves 2% of the size of the calculated half-yearly environmental taxes on environmentally harmful goods (or bank guarantee or letter of guarantee or the operator's civil liability insurance for the amount of copy) to ____ pages.

 

(date) 3 driver or paraksttiesīg person (title) (name) (paraksts3) Z.v. 3 notes. 1 The name of the taxable person, who created and apply environmentally harmful goods management systems, or the name of the operator to which taxable persons have concluded contracts on goods harmful to the environment in the waste management system, indicating that the exemption may be granted, the operator's contract partners shown in the environmentally damaging goods on the waste management plan. 2 fill out, if the taxable person or the operator himself carries out any of the activities that require the legislation of the environmental permit. 3 document properties "date", "signature" and "stamp" ("Z.v.") will not be completed where the electronic document is drawn up according to the law on electronic document design.
Minister for the environment r. vējonis annex 3 Cabinet 3 November 2009. Regulations No 1294 management plan (merchant name) of goods harmful to the environment in the waste management plan for the period from 20 ___ of ___. _____ _____ up to 20 _ _ _ _ _ _ 2004. _____ _____ 1. Environmentally harmful goods and volumes, which will be marketed or introduced into economic activity from other countries, and the planned environmental tax period from 20 ___ of ___. _ ___ ___ ___ to 20 _ _ _ _ _ _ 2004. _____ _____ no p.k. environmentally harmful goods goods harmful to the environment (kg or pieces) natural resource tax rate ($) estimated environmental tax ($) year 1 year 2 year 3 year 1 year 2 year 3 1.
 
 
 
 
 
 
 
 

2.
 
 
 
 
 
 
 
 

3.
 
 
 
 
 
 
 
 

4.
 
 
 
 
 
 
 
 

5.
 
 
 
 
 
 
 
 

6. Total X X X X note. * According to the natural resources tax measures set out in law. 2. The environmentally harmful goods waste types and quantities that you plan to adopt, collect and regenerate the period from 20 ___ of ___. _ ___ ___ ___ to 20 _ _ _ _ _ _ 2004. _____ _____ no p.k. environmentally damaging goods of trade waste harmful to the environment, which planned to accept or collect on the territory of the Republic of Latvia of goods harmful to the environment, the planned amount of waste reuse, recycle process or in the territory of the Republic of Latvia of goods harmful to the environment, the planned amount of waste reuse , to treat or process in other Member States of the European Union of goods harmful to the environment, the planned amount of waste reuse, process or processing outside the EU of goods harmful to the environment, the total amount of waste by the planned reuse, process and recycle kg or PCs. (over the years) 1% (over the years) 2 kg or PCs. (over the years)% (over the years) kg or PCs. (over the years)% (over the years) kg or PCs. (over the years)% (over the years) kg or PCs. (over the years)% (over the years) 1.2.3.1.2.3.1.2.3.1.2.3.1.2.3.1.2.3.1.2.3.1.2.3.1.2.3.1.2.3.

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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 of goods you want to re-use, treatment and recycling, calculated as a percentage of the goods against environmentally damaging waste by the year planned to accept or collect. 3. Environmentally harmful goods or waste collection systems General description the note. The description shall be drawn up in accordance with 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": 1) point 2-the taxable person himself created and applied to the waste management system and the operator carrying out the contracted goods harmful to the environment in the waste (description points out as a contract partner of the audit will be performed on environmentally damaging goods); 2) point 8-the taxable person uses other countries imported goods harmful to the environment in its economic activity, and they are not marketed; paragraph 9-3) a taxable person who distributes environmentally harmful goods merchants only. 4. Environmentally harmful waste acceptance of goods or no BC waste management region (in alphabetical order) waste collection or making the site address of the waste collection or making the site owner, operator or legal possessor (the operator's name, registration number and registered in the commercial register address) for waste acceptance or collection date and duration of the waste permit number, vendor, date of issue and the period of validity of the acceptable types of waste in the note. Collection or making the place indicated for 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" UR2.2.apk špunkt (for example, waste sorting and handling stations, graded waste collection area, environmentally destructive trade waste collection point, environmentally damaging goods, maintenance workshops). 5. 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 of no PO box'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 regenerated, or leaving the territory of the Republic of Latvia for recycling and recovery of the merchant law received environmental permit in question They number, vendor, date of issue and period of validity 6. Communications plan no PO box measure measure targeted topic brief content presentation planned implementation planned event venue, place of distribution of printed material for the implementation of the planned measures, funding ($) 1. Informational measures 2. Educational measures 3. participation of the public (customer) activities along 7. Environmentally harmful goods waste management the implementation of the plan, financial plan, no PO box costs ($) year 1 year 2 year 3 1. Environmentally harmful goods collection and making costs 2. Environmentally harmful goods the cost of storing 3. environmentally harmful goods collected by the recycling and recovery of costs (including the cost of removal from the territory of the Republic of Latvia for recycling or reclamation) 4. Environmentally harmful goods management infrastructure maintenance costs administrative costs 5 6. Communication charges 7. With the implementation of the management plan the associated financial costs Risk 10% 8 9. Total cost 8. Taxpayers that with (the operator name) contracted about participating in environmentally damaging goods on the waste management system, no PO box registration number name address confirm that the information provided is complete and true.



(date) the Manager or the person in paraksttiesīg          

(position)
 
(name, surname)
 
(signature) * URZ.v.* information prepared (title) (name) (signature) * Note. The document properties "date", "signature" and "stamp" ("Z.v.") will not be completed where the electronic document is drawn up according to the law on electronic document design.
Minister for the environment r. vējonis annex 4 Cabinet-3 November 2009. Regulations No 1294 reviewed a sample of Latvian Environmental Protection Fund Administration (merchant name, unified registration number, registered office) overview of environmentally harmful waste goods and estimated tax natural resources for the period from 20 ___ of ___. _ ___ ___ ___ to 20 _ _ _ _ _ _ 2004. _____ _____ 1. Environmentally harmful goods or waste collection management system 1.1. Description of goods harmful to the environment in the waste management system General description the description contains information about How was environmentally harmful waste collection of the goods. The operator, which is temporary, indicate how the pick was assured a place the territorial coverage of The management system 1.2 description of the measures that were implemented to implement rules for recovery shall include a description on how the environment was assured of the product recovery amounts not less than the environmental protection laws regulating certain amounts, as well as recovery operations, on which were concluded agreements with merchants and the same carried out recovery operations (if they were made) 2. review period realized and imported from other countries and economic activity the environmentally harmful goods and amounts and calculated the natural resources tax no p.k. environmentally harmful goods in goods harmful to the environment (kg or URgab.*) natural resource tax rate ($) estimated environmental tax ($) Note. * According to the natural resources tax measures set out in law. 3. Environmentally harmful waste acceptance of goods or no BC waste management region (in alphabetical order) waste collection or making the site address of the waste collection or making the site owner, possessor or the legal operator (operator's name, registration number and registered in the commercial register address) for waste acceptance or collection date and duration of the waste permit number, vendor, date of issue and the period of validity of the acceptable types of waste in the note. Collection or making the place indicated for 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" in paragraph 2.2 (for example, waste sorting and handling stations, graded waste collection area, damaging trade waste collection point, environmentally damaging goods, maintenance workshops). 4. information on goods harmful to the environment management of waste, 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.*) in the territory of the Republic of Latvia again, processed, used or processed goods harmful to the environment, the amount of waste (kg or URgab.*) in another Member State of the European Union repeatedly used, treated or processed goods harmful to the environment, the amount of waste (kg or URgab.*) outside the European Union repeatedly used treated or processed, environmentally harmful goods waste (kg or URgab.*) together again, processed, used or processed goods harmful to the environment, the amount of waste (kg or URgab.*) (5 + 6 + 7) 1 2 3 4 5 6 7 8 note. * According to the natural resources tax measures set out in law. 5. Communications plan no PO box measure measure targeted topic brief content presentation during the event venue, place of distribution of printed material for the implementation of the measure spent funds ($) 1. Informational measures 2. Educational measures 3. participation of the public (customer) measures a total of 6. Contracts concluded with operators who recycle and recover environmentally harmful waste or exported goods from the territory of the Republic of Latvia for processing and recovery of no PO box's name , the registration number in the register of companies and the legal address of 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 and recovered or removed from the territory of the Republic of Latvia for processing and recovery Operator law received environmental permission, where they number, vendor, date of issue and period of validity 7. information on the documents relating to cross-border shipments of waste the European Parliament and of the Council of 14 June 2006, Regulation (EC) No 1013/2006 on shipments of waste or the Basel Convention on the control of transboundary movements of hazardous wastes and their disposal, if environmentally harmful product waste is exported for recovery in another dalībvast in the European Union or outside the European Union no p.k. environmentally harmful waste of goods freight bill of lading veids1 waybill cargo consignment note issue number2 datums3 notes. 1 one of the following environmentally harmful waste cargo of goods Bill of lading pārvādajum types: 1) the notification document for transboundary movements/shipments of the European Parliament and of the Council of 14 June 2006, Regulation (EC) No 1013/2006 on shipments of waste (A) Annex I; 2) notice document for transboundary movements/waste shipments under the Basel Convention on the control of transboundary movements of hazardous wastes and their disposal; 3) shipments of waste that you want to add the information of the European Parliament and of the Council of 14 June 2006, Regulation (EC) No 1013/2006 on shipments of waste VII. 2 identified in the notification document number. The information of the European Parliament and of the Council of 14 June 2006, Regulation (EC) No 1013/2006 on shipments of waste are added to annex VII, shipments of waste, the packing slip number is not specified. 3 indicates the date of issue of the notification document. The information of the European Parliament and of the Council of 14 June 2006, Regulation (EC) No 1013/2006 on shipments of waste are added to annex VII, shipments of waste, specifies the actual shipment date and the date when the consignee has received waste. 8. proof of the economic operator, the collected and recycled or regenerated the specific environmentally harmful waste of the goods during that period no PO box's name, registration number and address specified in the Certificate, the collected and recycled or regenerated the specific environmentally harmful goods and quantity of waste, subject to the receipt date of issue of the attestation 9. List of documents, which certify environmentally damaging goods sales for reuse no BC It's name , registration number and address that issue the document specified in the document of the type of goods harmful to the environment and the amount disposed or released without consideration for reuse in the period for which the certificate is issued, the date of issue of the document 10. list of the taxable person, by (name of operator) contracted about participating in environmentally damaging goods management system no PO box registration number name address, I certify that the information provided is complete and true.
 

(date) the Manager or the person in paraksttiesīg (title) (name) (signature) * prepared URZ.v.* information (job title) (name) (signature) * Note. The document properties "date", "signature" and "stamp" ("Z.v.") will not be completed where the electronic document is drawn up according to the law on electronic document design.
Minister for the environment r. vējonis

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