Amendments To The Environmental Taxes Act

Original Language Title: Grozījumi Dabas resursu nodokļa likumā

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The Saeima has adopted and the President promulgated the following laws: the law of environmental taxes to make the tax laws of the natural resources of the Republic of Latvia (Saeima and the Cabinet of Ministers rapporteur, 2006, no. 2; 2007, nr. 3, 24.3; 2008, 13 no, 1, 15, 2009. no; Latvian journal nr. 206., 2010; 2013, no 194, 232; 2014, 199. no; 2016, nr. 241.) the following amendments: 1. Replace the entire law, the word "oxy-the" (fold) and the word "oksisadalām" (the fold) with the word "oksonoārdām" (the fold). 2. in article 1: to make paragraph 10 by the following: ' 10) oksonoārdām plastics-plastic material containing additives that catalyzed decomposition of mikrofragmento this material, but does not make it a compostable (plastic material is not biodegradable), and from which is produced a package, including shopping bags, and disposable cookware and accessories tables; "; to complement the article, 11, 12 and 13 as follows: ' 11) plastics-polymers of the European Parliament and of the Council of 18 December 2006, Regulation (EC) No 1907/2006, article 3, paragraph 5, the meaning of which can be added to the supplements or other substances which could function as a package, including the shopping bag, and as a single-use container and the Desk accessories main structural components; 12) plastic shopping bags, shopping bags, with or without handle, made of plastic and consumers goods are provided, or for the marketing of products; 13) lightweight plastic shopping bag, shopping bag, made of plastic and a material thickness of 50 microns and one bag not to exceed three grams (1000 bag weight does not exceed three kilograms). " 3. the first subparagraph of paragraph 1: turn off the "e". turn off 1.1 point. 4. Article 4: turn off the first part of paragraph 4; make the first part of paragraph 10 by the following: ' 10) F1, F2, F3 and F4 categories of fireworks. " make the fifth subparagraph, the first sentence by the following: "plastic shopping bags, which the consumer convenience or promotional design dealers will provide trade or product trade places regardless of whether these bags are charged a one-time fee, apply the rate of duty laid down in article 24 of this law." 5. Supplement article 7 paragraph 5 of the second paragraph after the word "procedures" with the words "the taxable person himself created and applied end-of life vehicles management systems and pay no tax, and". 6. in article 8: adding to the name of the article after the word "tax" to the word "pay"; Add to paragraph 3 of the second paragraph, after the words "as well as" with the words "requirements of the taxable person himself created and applied in a non-reusable packaging or a container and accessories table management system and pay no tax, and"; Add to the second subparagraph of paragraph 4, after the words "procedures" with the words "the taxable person himself created and applied in a non-reusable packaging or a container and accessories table management system and pay no tax, and"; to complement the second part with 8, 9 and 10 of the following paragraph: "8) packaging and disposable utensils and accessories for table processing and recovery procedures for the determination of the amount of packaging or single-use containers and accessories for table management system; 9) procedures for the protection of the environment and regional development Ministry's subordinated authority shall take a decision on the application of the exemption from payment of tax on packaging and disposable dishes and utensils of the table; 10) the arrangements for the protection of the environment and regional development Ministry's subordinated authority shall examine and audit the statements on packaging waste management or single-use containers and accessories for the table and the calculated tax. " 7. Article 9, second paragraph: Add to paragraph 3 after the words "as well as" with the words "requirements of the taxable person himself created and apply environmentally damaging waste management system of goods and pay no tax, and"; Add to paragraph 4 after the words "procedures" with the words "the taxable person himself created and apply environmentally damaging waste management system of goods and pay no tax, and"; Replace paragraph 6, the word "recovery" with the words "collection, recycling and recovery"; Add to part with point 8 and 9 by the following: ' 8) procedures for the protection of the environment and regional development Ministry's subordinated authority shall take a decision on the exemption from the payment of tax on goods harmful to the environment; 9) procedures for the protection of the environment and regional development Ministry's subordinated authority shall examine and audit the statements of environmentally harmful goods, waste management and the calculated tax. " 8. Supplement article 13 with the seventh subparagraph by the following: "(7) the tax shall be calculated and paid on the common mineral mining permit or of subsoils license valid for the mining and mineral extraction process the resulting by-products of mining is not included in the common mineral mining permit or subsoils of license, but for which the tax is to be paid according to the annex 1 of this law." 9. Turn off the article 17. 10. Express article 24, fifth subparagraph by the following: "(5) the plastic shopping bag in this law, in article 4, the fifth in the case referred to in the following rate: 1) lightweight plastic shopping bags: 4.80 Euro per kilogram; 2) plastic shopping bags, which material thickness is larger than 50 microns and one bag weighs more than three grams (1000 bag weight exceeding three kilograms): 1.50 euro per kilogram. " 11. Express 24.1 article as follows: "article 24.1. Calculation of the tax on Fireworks calculates taxable and paid tax on the realized in the Republic of Latvia or its economic activity used Fireworks, by applying the tax rate to three percent from the acquisition value of these devices. A taxable person provides the and their own economic activity records of fireworks used to justify tax calculation. " 12. Article 27: replace the second sentence of the seventh paragraph, the words "the relevant State revenue service territorial institution" with the words "national revenue"; to make the ninth subparagraph by the following: "(9) if the environmentally harmful goods or packaging of the goods in the territory of the Republic of Latvia in the first exercise, or your economic activity enters a foreign person who is not registered in the State revenue service as a tax payer, foreign tax payment instead of the person, and the report shall be submitted to the permanent representation of the foreign person, consignee or other person in Latvia, which concluded a written contract for the assumption of liabilities for tax." 13. Supplement article 29, first paragraph, second sentence, the words "and administration costs on the Treasury account of the closure of the landfill open." 14. Add to article 31 of the fourth subparagraph by the following: "(4) If a taxable person is the operator instructed the tax stub object or not specified by the General, and as a result the recovery provisions are not fulfilled, the taxable person is obliged to take pursuant to the third paragraph of this article, determine the tax payment. If the management system customers have indicated the extent of the tax object in full, but the operator has not fulfilled the rules of recovery operator is obliged to take pursuant to the third paragraph of this article, the specific tax payment. " 15. transitional provisions be supplemented with paragraph 26 the following: "26. The Cabinet of Ministers no later than 30 June 2017 manages this law, article 8 of the second paragraph of point 8 of these rules." 16. To supplement the information in reference to European Union directives, paragraph 1 with 12 and 13 the following subparagraph: "12") of the European Parliament and of the Council of 29 April 2015-2015/720/EU directive, amending Directive 94/62/EC in relation to a lightweight plastic shopping bag reduction in consumption (text with EEA relevance); 13) of the European Parliament and of the Council of 4 July 2012 the 2012/19/EU directive on waste electrical and electronic equipment (WEEE) (text with EEA relevance) ".
17. Annex 3: put the name of the table by the following: "tax rates for waste disposal until 2016 December 31"; Supplement to annex new table as follows: "tax rates for waste disposal from 2017 January 1

No p. k. Waste unit rate during the period from 1 January 2017 until 2017 31 December (euro) rate over the period 2018 2018 1 January to 31 December (euro) rate in the period from January 1, 2019, until 2019, December 31 (euro) rate from 1 January 2020 (euro) 1. Municipal waste and industrial waste, which is not considered hazardous waste according to the regulations on the classification and characteristics of the waste, which makes the waste hazardous ton 25.00 35.00 43.00 50.00 2. Hazardous waste and industrial wastes are considered hazardous waste according to the regulations on the classification and characteristics of the waste, which makes the hazardous waste tonnes of 45.00 50.00 55.00 60.00 "18. To make annex 6 in the following wording:" the natural resources Tax Act Annex 6 the tax rates for environmentally harmful goods 1. Tax rates on goods harmful to the environment, except for the electrical and electronic equipment under the waste management Act, article 1, point 22 n. p. c. The type of the item unit of measure rate during the period from 2014 to 2016 January 1 December 31 (euro) rate from January 1, 2017 (eur) 1. 2. Lubricant kg 0.17 0.17 Electric batteries and the mains electrolytic cells (including those incorporated into appliances and vehicles): 2.1. electric batteries, lead kg 0.74 0.74 2.2. electric batteries Ni-Cd and Fe-Ni kg 4.00 4.00 2.3. primary cells and primary batteries kg 11 11 2.4. other electric accumulators kg 17.03 17.03 3. Ozone-depleting substances (HCFCs, halons and other) (ODP: ozone depletion potential) kg onp 2.22 2.22 4. All types of tires 0.33 0.66 kg 5. Oil filter for PCs. 0.33 0.33 2. Tax rate for electrical and electronic equipment waste, laid down in article 1 of the law of 22 until June 30, 2018 no p. k. Type the rate (euro) per 1 kg 1. Large household appliances (except in large refrigeration, freezers, refrigerators) 1.44 2. Large cooling appliances, freezers, refrigerators 2.33 3. Small household appliances 3.00 4. Information technology and electronic communication equipment (except monitors, cell phones) 3.00 5. Monitors 6.2.33 Mobile phones 3.33 7. Large consumption equipment (except television) 1.44 8. Televisions 2.33 9. Electrical and electronic tools (except large stationary production mechanisms, which are not portable or permanently attached) 3.01 10. Gas discharge bulbs 8.58 11. Lighting fixtures (except for gas discharge lamps) 2.22 12. Monitoring and control instruments 2.00 13. Toys, sports and leisure accessories 3.00 14. Medical devices (with the exception of implanted and infected medical devices) 2.00 15. Vending machines 3.00 3. Tax rate for electrical and electronic equipment of the waste management Act, article 22, paragraph 1, from 1 July 2018 no p. k. Type the rate (euro) per 1 kg 1. 1. category. Temperature change of equipment 2 2.50 2. category. Screens, monitors and equipment with the screen surface area greater than 100 cm2 3 3.50. 3. category. Bulb 8.58 4. 4. category. Large size equipment (all external dimensions greater than 50 cm), including household goods, IT and telecom equipment, consumer equipment, lights, sounds or images, demonstrējoš equipment, music equipment, electrical and electronic tools, toys, leisure and sports equipment, medical devices and control and monitoring instruments, vending machines, devices for the production of electric power and other equipment (except for the 1, 2, and 3. category in the equipment) 3.00 5. category 5. Small equipment (no external size does not exceed 50 cm), including household goods, consumer audio-visual equipment, lights, sounds or images, demonstrējoš equipment, music equipment, electrical and electronic tools, toys, leisure and sports equipment, medical devices and control and monitoring instruments, automatic dispensers, devices for the production of electric power and other equipment (except for the 1, 2, 3 and 6. category in the equipment) 3.00 6. 6. category. Little of the information technology and telecommunications equipment (no external size does not exceed 50 cm) 3.50 "law shall enter into force on January 1, 2017. The Parliament adopted the law in 2016, on 15 December. The President r. vējonis Riga 2016 29 December


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