Amendments To The Cabinet Of Ministers Of 3 November 2009. A Regulation No 1294 "order In Which Natural Resources Are Exempt From The Payment Of Tax On Goods Harmful To The Environment"

Original Language Title: Grozījumi Ministru kabineta 2009. gada 3. novembra noteikumos Nr. 1294 "Kārtība, kādā atbrīvo no dabas resursu nodokļa samaksas par videi kaitīgām precēm"

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Cabinet of Ministers Regulations No. 854 in 2016 (20 December. No 69 58) amendments to the Cabinet of Ministers of 3 November 2009. a Regulation No 1294 "order in which natural resources are exempt from the payment of tax on goods harmful to the environment" Issued under the natural resources tax law article 9 the second paragraph 1., 2., 3., 4., 5., 6., 7., 8 and 9 point 1. make Cabinet 3 November 2009. a Regulation No 1294 "order in which natural resources are exempt from the payment of tax on goods harmful to the environment" (Latvian journal 2009, no. 183; 2013, 98, 155. no; 122. in 2016, no.) the following amendments: 1. express an indication on what basis the provisions of the law, issued by the following: "Issued under the natural resources tax law article 9 the second paragraph 1., 2., 3., 4., 5., 6., 7., 8 and 9."; 1.2. to replace the text of the provisions (other than 38, 39 and 41 above), the words "the administration of the Fund" (fold) with the word "service" (the fold); 1.3. make 1.3 and 1.4 subparagraph by the following: "1.3. the requirements of the waste management system development and application, as well as taxpayers, who have created and apply to the waste management system and pay no tax on natural resources goods harmful to the environment (hereinafter referred to as the tax), and requirements for the operator contract partners do not pay tax; 1.4. the order in which a taxable person who created and applied in waste management system and pay no tax, and the operator that contract partners do not pay tax, submit audited report on environmentally harmful goods, waste management and the calculated tax; " 1.4. to supplement the rules by 1.9 and 1.10 of this point.: "1. the order in which the Ministry's subordinated authority takes a decision on the exemption from the tax on goods harmful to the environment; 1.10. the order in which subordinated the Ministry authority to examine the report and audited statement of goods harmful to the environment management of waste and the calculated tax. '; 1.5. make 2.4. subparagraph by the following: "insert your 2.4 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 national environmental service (hereinafter service) and the Governments that provide the information specified in the insert into their homepages on the internet. Information home page inserts within 10 working days after the order was issued on goods harmful to the environment in the waste management system and the application. "; 1.6. delete paragraph 10.1., the words "addressed to the Ministry"; 1.7. the deletion of the words in paragraph 11.1. "the Ministry addressed to"; 1.8. make 14 the following: "14. Service 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 the laws and regulations of the agreement on the existence of environmentally harmful waste acceptance of goods or collection If the specified in the management plan, as well as specified in the plan for recycling and recovery capacity adequacy). A month after this rule 10.1 or 11.1. referral referred Service assesses the recommendation of the Council and shall take a decision on the conclusion of the agreement on the management and application of exemption. "; 1. replace paragraph 15, the word "Ministry" with the word "service"; 1.10. make 20, second and third sentence as follows: "service of the operator or the taxpayer's proposed changes to the management plan covers the obligations shall inform the Council in writing. Service this provision in paragraph 13 and 14 in that order, review the application of the exemption and, if necessary, shall take a decision on the amendment of the management agreement. "; 1.11. to make the fourth sentence of paragraph 23 of the following wording: "If 10 working days from the date of dispatch of the notice of the authorities has not received the information, it shall take a decision to stop paying the tax exemption granted to the application."; 1.12. express the 28 and 29 of the following paragraph: "28. A taxable person who created and applied to the waste management system and is exempt from tax payment each year until 30 April shall submit audited accounts to the Department for the previous year under the provisions of annex 4. Review of environmental protection is 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 on goods harmful to the environment and the management of waste. 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. 29. the operator is obliged by the duty of the administering authorities and officers (which are environmentally damaging 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). "; 1.13. replace paragraph 31, the word "Department" with the word "service"; 1.14. make third sentence of paragraph 32 as follows: "If, within three working days after notice of the expiry of the service has not received the relevant information or the information is not objective, it shall inform the Council and shall adopt the decision to stop taxable persons who have concluded contracts with the operator, exemptions granted. '; 1.15. supplement with 44 points as follows: "44. Management agreement with the administration of the Fund is closed until 2016-December 30, are in force until the amendment of it or until it is deadline."; 1.16. Replace annex 2: "the Latvian Environmental Protection Fund Administration (for submission to the protection of the environment and regional development Ministry) asked for the protection of the environment and regional development Ministry to grant": "national environmental service please national environmental services grant"; 1.17. Annex 4, to replace the words "the Latvian environmental protection fund administration" with the words "public service" of the environment. 2. the rules shall enter into force on January 1, 2017. Prime Minister Māris kučinskis environmental protection and regional development Minister David Gerhard


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