Republic of Latvia Cabinet of Ministers
Republic of Latvia Cabinet of Ministers
October 10, 2000.
Riga
Regulation No 356
(Rec. No. 48 §35)
On Application of Provisions of the Law “On Natural Resource Tax”
Issued in compliance with
article 9, part 4; article 10, part 1;
article 16, part 2; article 17, part 1;
article 18, part 2, paragraphs 1 and 4;
paragraphs 2, 4 and 6 of Annex 1
and paragraph 4 of Annex 7
of the law “On Natural Resource Tax”
The General Clause
1. These Regulations shall establish the procedure of the application of provisions of the law “On Natural Resource Tax” (hereinafter referred to as law).
I. Establishment of the limits on extraction of natural resources and polluting substances
2. The type of natural resources foreseen for extraction or utilisation according to Annex 1 and Annex 2 of the Law shall be identified by the Ministry of Environmental Protection and Regional Development and by its authorised institutions in a passport of common minerals field, in the utilisation permit of natural resources (same regulation, Annex 1), in a water yield drillhole passport, in a water utilisation permit or a collection permit of Helix pomatica. The Regional Environment Board of the Ministry of Environmental Protection and Regional Development (hereinafter referred to as the Regional Environment Board) according to Paragraph 5 of Annex 1 of the Law defines in the particular permit the type of the natural resources extracted due to an economic activity.
3. The classification of the polluting substances to be applied for tax calculation purposes according to the categories of hazardousness listed in Annex 4, 5, 6 of the Law is provided in Annex 2, 3, 4 and 5 of the Regulation.
4. In order to obtain a permit for the utilisation of natural resources extracted due to an economic activity as stipulated in Annex 1, paragraph 5 of the law, the taxpayer shall submit the Regional Environment Board the following documents:
1. an application containing information on the expected activity and the amount of the natural resources to be extracted;
2. land utilisation confirming documents;
3. documents confirming legality of the natural resource extraction;
4. a document certified by an accredited laboratory, which identifies conformity of the natural resource with the types of natural resources as stipulated by Appendix 1 of the Law;
5. the disposition scheme of the object.
Remark. If the information is insufficient, the Regional Environment Board may require additional information from the taxpayer.
5. Permits for emission of pollutants into the air or water bodies, sales or import of goods and products harmful for the environment shall be issued to the enterprises (companies) the activities of which involve the aforesaid types of utilisation of natural resources. The list of permits stated in paragraph 6 of the regulation is complete, and no state institution connected with administration of the tax shall require additional permits from the taxpayer.
6. The taxpayer after confirming with the self-government responsible of the place of natural resource extraction or emission of pollutants shall approach the following institutions, which issue a particular permit:
1. permits for extraction of common minerals within the limit of quotas established by the Cabinet of Ministers on July 8, 1997 in Regulation No.239 “On the Utilisation of Entrails of the Earth” shall be issued by rural or city self-governments within their governed territories;
2. permits (licenses) for extraction of minerals (except the permits for extraction of common minerals and underground waters) shall be issued by the State Office of Geology;
3. permits for air pollution and limits (the maximum allowed or temporarily confirmed amounts), shall be established and approved by the regional environment boards based on the information received from the polluter;
4. permits for utilisation of water shall be issued and limits for water extraction as well as sewage and polluting substance discharge (water pollution) established by the Regional Environment Boards. Limits on sewage discharge into underground waters are established and permits on utilisation of water shall be issued after confirmation with the State Office of Geology;
5. permits for waste storage (disposal) in landfills shall be issued and limits established by the Regional Environment Boards. Permits for storage of hazardous waste in landfills shall be issued by rural and city self-governments in the established order as confirmed by the adjudgement of the Regional Environment Board;
6. permits for discharge of waste water from stationary sewage treatment plants into the territorial and inland waters of the economic zone of Republic of Latvia shall be issued and limits established by the Regional Environment Board in accordance with the location of the object;
7. permits for utilisation of natural resources and pollution of the environment (except for the activities mentioned in sub-paragraph 6.6 of the Regulation) into the territorial and inland waters of the economic zone of Republic of Latvia shall be issued and limits established by the Ministry of Environmental Protection and Regional Development;
8. permits (licenses) for import of substances depleting the ozone layer shall be issued and limits (quotas) established by the Ministry of Environmental Protection and Regional Development in compliance with the Republic of Latvia obligation to Vienna Convention on Ozone Layer Protection Montreal protocol on ozone layer depleting substances executive institutions;
9. permits on temporary imports of goods and products harmful for the environment for a purpose of processing shall be issued in compliance with the Regulation No. 237 “Order how to carry out the customs procedure: import for a purpose of processing” issued by Cabinet of Ministers on 30 July, 1998. List of compensation products shall be confirmed with the Ministry of Environmental Protection and Regional Development;
10. permits for utilisation of natural resources extracted due economic activities as defined in Annex 1, Paragraph 5 of the Law as well as extraction of sand shall be issued by the Regional Environment Boards in compliance with the order established by the Ministry of Environmental Protection and Regional Development;
11. permits for collection of Helix pomatica shall be issued by the Ministry of Environmental Protection and Regional Development on the basis of tender results.
7. The classification and technical specifications of the goods and products harmful for the environment, which are taxable according to Annex 7 of the Law and shall be identified by a taxpayer in the customs entry form (under the column “Packaging and Description of Goods”) and the tax estimate statement, are listed in Annex 6 of the Regulations. The codification system used in the Latvian Combined Nomenclature shall be applied to identify goods and products according to the Law “On Customs Tariffs”, except for disposable plastic dishes and tableware. When importing disposable plastic dishes and tableware (plates, bowls, mugs, cups, glasses, cocktail jackstraws, knives, forks, spoons, roulade cuttings), it shall be indicated on their etiquettes, packages or accompanying documents whether the dishes and tableware shall be disposable or repeatedly used. If such information has not been attached to a cargo, the tax on plastic dishes shall be paid as for disposable according to Article 9 of the Law and Annex 7. If the information is vague, the Regulation No.35 “On the Order of Pre-customs Document Application and Temporary Product Storage” accepted by the Cabinet of Ministers on 25 January 2000 can be applied, and the cargo owner can approach to accredited centres of certification for obtaining an adjudgement. The plastic dishes for food packaging stipulated in Annex 6 of the Regulations shall not be taxed if these are imported as a set of packaging (bowl with a lid).
Procedure of tax calculation and payment
8. It shall be incumbent on a tax payer to ensure that amounts of utilisation of natural resources and environment pollution, as well as sales and import of domestically produced goods and products are accounted
9. A tax payer shall perform tax calculation on the actual amounts of utilisation of natural resources and environment pollution in accordance with the tax rates, basing on the accounts or analysis data and the established limits (quota) of a particular permit (licence) concerning utilisation of natural resources and environment pollution.
10. Limits or quotas in the particular permits (licences) are established and used for tax calculations separately for each natural resource or environment pollution type.
11. Tax on utilisation of natural resources and pollution of environment within the limits of established amounts shall be calculated according to basic rates as stipulated in the annexes of the Law.
12. The tax on utilisation of natural resources and environment pollution above the established limits shall be calculated as a total of the basic rate and extra rate (in total - in the fourfold amount of the basic rate).
13. If a particular permit does not establish quantitative limits for a specific activity, the tax shall be calculated according to the basic tax rate for the overall amount and it shall be recorded in the tax estimate statement as “without limits”.
14. Limits shall not apply to import and sales of the goods and products for which permits (licences) are not required by law , and the tax on all imported or sold amounts of goods shall be calculated according to the basic tax rates.
15. A tax payer shall calculate and pay the tax on the actual amount of extracted natural resources and environment pollution according to the basic tax rates in the first three quarters of a financial year provided the established annual limit has not been exceeded. Tax calculations and payments for extraction of natural resources and environment pollution above the established limits shall be made by a tax payer in the fourth quarter of a year or from the day when limits are exceeded.
16. The limits for the enterprises (companies) which are operating on a seasonal basis shall be established after the amounts of extraction of natural resources or pollution emission have been confirmed with the performance schedule of the enterprise (company). The State Revenue Service bodies shall agree on a special tax payment schedule with the aforesaid enterprises (companies).
17. The tax shall not be imposed on:
1. background pollution the level of which has been proved by a tax payer with the results of monitoring carried out according to the standards established by the environment protection bodies;
2. use (flow) of water in hydro-technical and fishery objects (hydroelectric power stations, water reservoirs, etc.), except volumes whose consumption is defined in a water utilisation permit for the purposes of production and household needs;
3. volumes of thermal waters which are pumped back into the water extraction horizons after their use without changing chemical composition of water (except desalting);
4. involvement of organic fertilisers, agrochemical substances (mineral fertilisers, pesticides, vegetation regulators and veterinary preparations) in the agricultural operations (transportation, storage, treatment of soil, agricultural crops and animals) provided their use is agro-technically and agro-ecologically substantiated;
5. damping of ballast sand in special (approved) sites;
6. emission of pollution in a filtration layer of soil or ground (absorbent) provided it is foreseen as a purification method in the approved project of water treatment installations;
7. non-toxic waste (group 0 according to Annex 2 of the Regulations) which is stored for further processing (composting, incineration, etc.) in approved places for a certain (limited) time;
8. pollution of soil in landfills which has developed before the entry into force of the Law before January 1, 1996;
9. pollution discharged in the environment as the result of accident emission (unlawfully) which has been collected or neutralised by an offender according to the time limits and requirements established by the bodies of the Ministry of Environment Protection and Regional Development. The tax on neutralised pollution shall be calculated according to the hazardousness and size of secondary pollution caused by neutralisation measures;
10. the waters pumped out in the process of lowering of the level of ground waters if the pumping of water is related to extraction of minerals, except the amounts that are established in the water utilisation permit as for the purposes of production or household needs;
11. water utilised for production provided that the water shall be used repeatedly after its purification.
18. The tax relief rates specified in paragraph 1, Annex 1 of the Law shall apply when respective minerals are extracted below the level of ground waters defined in the geological exploration statement. The Ministry of Environmental Protection and Regional Development considers each case on assigning tax relief and accepts a corresponding decision.
19. For inexpedient losses the tax shall be paid according to the basic and extra rates as for the extraction over the limit. As inexpedient losses are considered demonstrated losses of minerals that surpass the anticipated losses determined by the Ministry of Environmental Protection and Regional Development or losses anticipated in other normative protocols in a project accepted by institutions. On the amounts of mineral which do not correspond the type of mineral stipulated in the extraction permit (license) the tax shall be paid according to the basic and extra rates as for an extraction of minerals without a permit. The aforesaid payments shall not be attributed the tax relief rates specified paragraph 4, Annex 1 of the Law.
20. A taxpayer shall ensure accounting of extracted minerals and total losses. Basing on the information provided by the taxpayer and the results of audits, the authorised agents of the Ministry of Environmental Protection and Regional Development assess the amount of inexpedient losses, confirms it with a protocol and controls the compliance of the type of mineral and the amount of extraction with the one established in the permit (license).
21. Tax relief rates as specified in Paragraph 4, Annex 1 of the Law shall apply basing on the documents confirming buying and selling of saprophyte which is used in agriculture to improve the fertility of soil in the territory of Latvia in a particular period of time. The taxpayer in the report on tax calculation (Annex 7 of the Regulations) shall show separately from the total amounts of saprophyte and peat used the saprophyte and peat to which applies the tax relief rates. The aforementioned tax relief rate shall not be apply to the amounts, which are extracted over the established limits as well as in cases defined in Paragraph 19 of the Regulations.
22. Tax on the utilisation of boulder in economic activities as specified by Paragraph 5, Annex 1 of the Law shall be calculated applying the tax rate on boulder (from fields) for the purpose of construction from the table included in Annex 1 of the Law.
23. The tax on import of goods and products harmful for the environment shall be calculated and paid by the receiver (declarator) of the goods or his authorised person in accordance with the tax rates on types of goods and products and according to relevant classification, which is established by Annex 6 of the Regulations. Information (technical specifications) on types of goods and products and types of their packaging (tare) shall be recorded in a specific import entry form (under the column “Packaging and Description of Goods”) which is submitted to customs authorities. The tax on import of goods and products harmful for the environment, as well as on import of their packaging shall be calculated and paid at the moment when they are officially registered for free circulation within the customs area of the Republic of Latvia. The goods, products and packaging which according the law “On Customs Duty (Tariffs)” and other regulatory acts are subject to customs duty relief, except for goods and products which are to receive an import permit in accordance with Paragraph 6 of the Regulations, shall be relieved from the tax payment. The goods, products and packaging, which are subject to 0 percent tariff rate of the customs tax, shall not be relieved from the tax payments provided that these are not subject to the aforementioned relieves.
A freight certificate of a supplier is defined by the Regulations as a document certified by the supplier’s, corresponding state’s voluntary used packaging management organisations or Packaging Association of Latvia, which shall contain the relevant information on the type and weight of the packaging materials in the cargo. A packaging certifying supplier’s authorised document shall be a document (original) signed by the supplier, which shall contain the relevant information on the type and weight of the packaging materials (except for international shipment bill of lading). When calculating the expected customs’ debt for packaged goods and products , which are subject to the other customs’ procedures but not the procedure of import of goods for free turnover, as a packaging certifying supplier’s authorised document shall be considered also a supplier’s signed document sent by fax, which shall contain the relevant information on the type and weight of the packaging in the cargo. The cargo owner or possessor shall calculate the tax and hand the account to the customs. If the freight certificate or the packaging certifying supplier’s authorised document does not show the type and weight of the packaging materials in the freight but shows the gross weight of the cargo, the tax shall be calculated multiplying the maximum tax rate by a factor of 25% of the gross weight of the cargo thus following Paragraph 29 of the Regulations.
If a tax payer has paid the tax on domestically produced goods and products harmful for the environment and intended for sales in Latvia or the raw material used for production of those, as well as on packaging at the moment of their import in the customs area of the Republic of Latvia, the aforesaid payments shall be deemed as an advanced tax payment and be recorded under column 7 of Form 3 in the tax estimate statement. A record shall be made about every amount of the advanced tax payment in the bottom table of Form 3. If a tax payer sells goods in the territory of the Republic of Latvia in reusable packaging which is purchased from consumers, the tax shall be calculated and paid on the margin between the amounts of reusable packaging sold and the amount purchased based on the accounting documents. Tax allowance can be granted to the taxpayers who repeatedly utilise the same reusable packaging in import or export operations, provided reusable packaging is registered in a separate import-export entry form as imported or exported temporarily.
The tax on sales of domestically produced goods and merchandises shall be calculated by tax payers according to the accounting data and granted limits for every unit of goods or merchandises or as a percentage of their sales price before the excise tax and value added tax. The tax shall not be calculated and paid on the amounts of domestic production which is exported from the territory of Latvia, provided the supplies are supported by the export documents specified in point 33.2 of the Regulations.
The tax on extraction of natural resources, environment pollution, sales of goods and products, as well as packaging in the domestic market shall be calculated and transferred to the budget account specified by a local office of the State Revenue Service for the preceding quarter until the 20th day of the following month.
The taxpayers whose estimated annual tax payment according to the basic rates shall be below 100 LVL and which are included in the special list according to the procedure laid down by point 37 hereof, shall pay the tax on the preceding year until January 20 of the following year. The tax payers who have a special payment schedule established according to the procedure laid down by points 15 and 16 hereof, shall pay the tax according to the aforesaid time schedule.
The tax according to the rates per weight unit of packaging material shall be calculated by applying separate tax rates for each type of packaging material (including transportation or tertiary, grouping or secondary and primary or purchaser’s packaging) and by summing up the corresponding calculations. A certificate of origin of goods shall serve as a basis for tax calculations at customs according to point 24 hereof, but in-land - accountancy documents of registration of materials and utilisation standards of packaging materials. If a tax payer can prove with documents the total weight of packaging material but is not able to support records on separate packaging materials, the tax can be calculated by applying the highest applicable rate for a material used in packaging and it shall apply to the whole packaging. If the packaging consists entirely of tertiary (transportation) packaging, the tax is calculating using the brutto/netto difference of the cargo. If a particular packaging material forms 95 % or more of the packaging unit then the tax for the total weight of the packaging is calculated applying the staple material rate. The tax rate set in Annex 8 Position 6 shall apply to the packaging materials which do not correspond to any of the groups listed in Annex 8 of the Law.
The packaging of cosmetic products, household chemicals, pharmaceuticals and tobacco products shall be taxed according to Article 9, Part 4 of the law and Annex 8 of the Law.
The coating of sausage, cheese wax and the filter-paper tea bag is not packaging and shall not be taxed thereof.
In case a tax payer has paid tax on importing (including the natural resource tax) with the mediation of a crediting institution and a payment office of the State Treasury in a local State Revenue Service where he/she is registered as a tax payer, the receipt of the tax payment with the seal of the respective local office of the State Revenue Service and the signature of the head of the local office shall be presented by the tax payer in a border crossing point.
A tax payer, which imports goods or products harmful to the environment into the Republic of Latvia to be delivered further (re-exported) outside the Republic of Latvia or imports them for a limited period of time (including temporarily import for processing purposes) and has paid the tax on the import of the aforesaid goods according to the procedure laid down by these Regulations, shall be eligible to the tax refund provided the following documents are submitted to the respective local office of the State Revenue Service:
1. documents confirming the payment of the natural resource tax on certain goods or products and identifying the tax payer as an importer;
2. documents verifying the export of goods and products harmful for the environment (products compensating them): contracts concluded with foreign natural and legal persons, invoices of goods, the specification of goods and reusable packaging, the import entry form (or its copy) with customs clearance confirming that respective goods or products have been exported from the customs area of the Republic of Latvia;
3. the natural resource tax payment document with the following information:
1. the sender of goods - the name of a legal person and the officially registered address of the legal person or the residential address of a natural person and his/her individual identification code ;
2. the recipient of goods - the name of a legal person and the officially registered address, in case of an enterprise registered in the Republic of Latvia - the registration number of an enterprise or the address and the individual identification code of a natural person;
3. type of goods, amount, price and value;
4. the calculated tax;
5. the date of delivery of goods.
If a taxpayer has received the tax refund unlawfully, punitive sanctions shall be applied according to Article 19 of the Law.
A tax payer shall draw up the tax estimate statement according to Appendix 7 of the Regulations and submit to the respective local office of the State Revenue Service within the time limit provided for in points 26 and 27 of these Regulations after prior approval of the Ministry of Environment Protection and Regional Development or the respective regional environment administration. If a tax payer in the aforesaid statement discloses only the tax calculation on import or sales of such goods and products harmful for the environment for which permits (licences) are not required by law, the approval of the tax estimate statement by the institutions of the Ministry of Environment Protection and Regional Development shall not be mandatory.
On the basis of the statement of an authorised official of the Ministry of Environment Protection and Regional Development submitted to the State Revenue Service about the unlawful or not recorded (concealed) amounts of extracted natural resources, pollution discharged into the environment, sold or imported goods harmful for the environment, the tax administrator, in addition to the unpaid amount of the tax, shall collect a fine in the amount equal to the twofold unpaid tax:
1. for the amount which does not exceed the established limit - by adding the basic rate and a fine - total in the amount of threefold basic rate;
2. for the amount exceeding the established limit - by adding the basic rate, extra rate and a fine - total in the amount equal to twelve times the basic rate;
3. for the amounts of extracted natural resources, pollution discharged in the environment, sold or imported goods, if the aforesaid activities are performed without the necessary permit - by adding the basic rate, extra rate and a fine - total in the amount of twelve times the basic rate for all the amounts.
The institutions referred to in point 6 hereof shall submit the lists of tax payers to the local offices of the State Revenue Service until the 10th of April of the current year and the information on changes in the list of tax payers within two weeks time after the respective changes. The information on the taxpayers, whose estimated tax payments according to the basic rate does not exceed 100 LVL, shall be submitted on a separate list.
The local offices of the State Revenue Service shall transfer the tax amounts set in Articles 39 and 40 paid to the respective accounts of the special environment protection budget within 10 days after the tax payment in full and receipt of the quarterly statement on natural resource tax estimate (Appendix 7).
The rationing of transfers to the state special environment protection budget shall be as follows:
1. 40 per cent of all the tax payments on the extraction of natural resources and environment pollution within the established limits, except the amounts which are subject to the tax allowances;
2. 100 per cent of all the tax payments on the activities referred to in point 10.7 hereof within the established limits;
3. 100 per cent of all the tax payments on the extraction of natural resources and pollution above the established limits;
4. 100 per cent of all the tax payments on sales or import of goods or products harmful to the environment;
5. 100 per cent of the fine established by Article 19 of the Law;
6. 100 per cent of the arrears and increase of the basic tax debt as established in Article 20 of the Law.
60 per cent of all the tax payments on the extraction of natural resources and environment pollution within the established limits, which are performed in the territory of a rural district or town, excluding the amounts subject to the tax allowances, shall be transferred to the special environment protection budgets of the local authorities.
IV Procedure of Granting Tax Allowances.
The tax allowance referred to in Article 16 of the Law can be granted to the tax payer which funds the projects aimed to reduce environment pollution or consumption of natural resources when implementing technological improvements or environment protection measures.
In order to receive the tax allowances, a tax payer shall submit to the Ministry of Finance and the respective local authorities (according to the rationing of the tax revenues):
1. the application for granting the tax allowance (Annex 8 hereof);
2. the adjudgement of the Ministry of Environment Protection and Regional Development about the project;
3. the receipt issued by the local office of the State Revenue Service about tax payments for the previous taxation year.
In order to receive the statement referred to in point 42.2 hereof, the project documents together with the project implementation schedule and project declaration (Appendix 9 hereof) shall be submitted to the Ministry of Environment Protection and Regional Development. The Ministry shall make a decision within one month time and establish maximum amount of the tax allowance applied to tax payment transfers to every level of the special environment protection budget according to the provisions of paragraph 3, Article 16 of the Law.
The decision on granting the tax allowance from the state special environment protection budget shall be made by the Ministry of Finance, but from the local special environment protection budget - by the respective local government according to the rationing of the tax revenues in per cent not exceeding the estimated percentage of reduced pollution after the project implementation, taking into account the conclusions of the statement referred to in point 42.2 hereof.. The decision shall establish the amount for which the tax allowance is granted and specify how the tax allowance is spread over the payment terms (quarters).
The decision on granting the tax allowance or refusal to grant it shall be made within two weeks as from the day of receiving the necessary documents and a tax payer, the Ministry of Environment Protection and Regional Development and the State Revenue Service shall be informed in written about the decision made.
In case the decision is made to grant the tax allowance, it shall be valid for one calendar year starting from the following quarter.
If tax debts occur in the course of the project implementation, the tax allowance for the particular taxpayer shall be discontinued from the day when the aforesaid debts have occurred. The local office of the State Revenue Service shall inform the Ministry of Environmental Protection and Regional Development about the tax debts within 10 days time of their disclosure.
A taxpayer shall submit the report on project implementation progress according to the plan to the Ministry of Environment Protection and Regional Development six weeks prior to the expiry of the tax allowance term. The Ministry of Environment Protection and Regional Development shall provide a positive conclusion - about reasonability of granting the recurrent tax allowance, or negative conclusion - about collection of previously granted allowances, within one month from the day of submitting the aforesaid report.
The recurrent tax allowance shall be granted according to the procedure laid down by points 42, 43, 44, 45 and 46 hereof.
In case of a negative conclusion referred to in point 48 hereof, the Ministry of Environment Protection and Regional Development shall communicate it to the State Revenue Service which performs the collection of previously granted allowances according to the provisions of paragraph 5, Article 16 of the Law and establishes the payment term. After the expiry of the respective term, if necessary, arrears shall be calculated as for the tax debt according to the law “On Taxes and Fees”
V Procedure of Refunding of Natural Resource Tax Payments for Consumption of Goods and Products Harmful for the Environment.
The tax payments for consumption of goods and products harmful for the environment shall be partly refunded to the individuals which hand the remnants of the aforesaid products or goods for recycling or reuse, as well as to the enterprises which perform the disposal or recycling of these goods or products according to the provisions of paragraph 1, Article 17 of the Law.
The tax payments shall be refunded by granting subsidies to the enterprises, which perform disposal or recycling of the remnants, including multiple use of the reusable packaging of the goods or products harmful for the environment according to the technology and environment protection standards established by the Ministry of Environment Protection and Regional Development.
The size of the subsidy shall be established according to the amount of actually disposed, recycled or reused goods or products.
The Environment Protection Fund (hereinafter referred to as “Fund”) shall ensure the utilisation of the tax revenues provided by Annex 7 of the Law according to the objectives stipulated by the Law
The Fund announces an open tender for subsidising in compliance with point 54 of the Regulations.
In order to receive the subsidies according to the procedure of the tender announced by the Fund, an enterprise shall submit an application, as well as documents certifying:
1. conformity of the technology of an enterprise (company) with technological and environment protection standards established by the Ministry of Environment Protection and Regional Development;
2. technically possible control and recording of parameters of the technological process, also the amount of actually processed inputs (among those remnants of goods or products harmful to the environment);
3. capacity of an enterprise (company) to be financially independent when dealing with the recycling of remnants of goods or products harmful for the environment (a business plan and an audit statement about the financial status of an enterprise (company));
4. estimated amounts of recycled remnants of goods or products harmful for the environment and the sources of collecting them for the nearest three years.
After the evaluation of the projects, the Fund shall award contracts to the successful participants of the tender within the financial limits established by the cost estimate of the annual state special environment protection budget.
The contract between the Fund and an enterprise shall specify the types and annual amounts of collection, disposal, recycling and reuse of remnants of goods or products harmful for the environment, methods of technical or documentary control of the actual amounts of the recycled or reused goods or products, terms and procedure of granting the subsidies, as well as other conditions imposed on an enterprise.
According to the tax rates and refund rationing specified in Annex 7 of the Law, enterprises that have signed the contracts about disposal, recycling or reuse of the corresponding goods or merchandises, shall receive the subsidies specified in point 58 of these Regulations for each actually disposed unit of remnants of goods or products in the amount specified in Appendix 10 hereof.
In compliance with the liabilities of the Government of the Republic of Latvia to the executive organisations of the Montreal Protocol of the Vienna Convention “On Substances Depleting the Ozone Layer”, the Ministry of Environment Protection and Regional Development shall annually prepare the list of the enterprises that use the substances depleting the ozone layer in their production process, as well as the list of the substances depleting the ozone layer. After the substances included in the list have been used in the production process by the enterprises mentioned in the respective list and the outputs are sold, the tax shall be refunded in the amount of 100% to the aforesaid enterprises according to the procedure stipulated by paragraph 1, Article 17 of the Law.
VI Final Provisions
The tax rates set in Annex 3 of the Regulations shall come into force on January 1 2002.
The following Regulations of the Cabinet of Ministers are to be declared null and void:
1. Regulations of Cabinet of Ministers of June 20, 1996, #210 “On Application of Provisions of the Law “On Natural Resource Tax”” (Latvijas Vēstnesis, 1996, 112/113; 1997, 150/151; 1999, 167/168).
2. Regulations of Cabinet of Ministers of June 17, 1997, #214 “Amendments to Regulations of Cabinet of Ministers of June 20, 1996, #210 “On Application of Provisions of the Law “On Natural Resource Tax”” (Latvijas Vēstnesis, 1997, 150/151).
3. Regulations of Cabinet of Ministers of May 18, 1999 #180 “Amendments to Regulations of Cabinet of Ministers of June 20, 1996, #210 “On Application of Provisions of the Law “On Natural Resource Tax”” (Latvijas Vēstnesis, 1999, 167/168).
4. These Regulations shall come into force in October 1, 2000.
Prime Minister A. Bērziņš
Minister of Environmental Protection
and Regional Development V. Makarovs
Appendix 1
to the Regulations # 356
of October 10, 2000
of the Cabinet of Ministers
| |Ministry of Environmental Protection and Regional Development |
| | |Regional Environment Board |
| |(title) | |
Permit on Utilisation of Natural Resources
No._
|Issued | |
| |Name and registration number of a juridical person or name, surname and personal identification |
| |number of an individual person |
| |
| |
|(name of the object) |
| |
| |
|Administrative attachment |
| |
|The permit is valid till | | |
| |(date) | |
An integral part of the permit is the provisions for inclusion of natural resources in the economic cycle.
| |Director of the Regional Environment Board | |
|(name) | |Name, surname and signature |
| |Seal place |
|(date) | |
Appendix
To the Permit of Utilisation of Natural Resources
No._
Provisions for Inclusion of Natural Resources in the Economic Cycle.
|1. Name and amount of the natural resource to be included in the economic cycle | |
| |
| |
| |
|2. The documents based on which the permit was issued | |
| |
| |
| |
|3. The other provisions | |
| |
| |
| |
| |
| |
| |
| |Director of the Regional Environment Board | |
|(name) | |Name, surname and signature |
| |
|(date) |
The Minister of Environmental Protection and Regional Development Ministry: V.Makarovs
Appendix 2
to the Regulations # 356
of October 10, 2000
of the Cabinet of Ministers
Classification of Waste by Category of Hazardousness
According to Tax Rate Groups
|No. |Type of Waste |Category of Hazardousness |Tax Rate |
| | | |(Ls / m3) |
|1 |2 |3 |4 |
| |Basic Group O: | | |
|1. |Household waste |Non-hazardous |0.25 |
|2. |Waste from construction sites and construction |Non-hazardous |0.25 |
| |materials | | |
|3. |Waste from streets |Non-hazardous |0.25 |
|4. |Paper and cardboard |Non-hazardous |0.25 |
|5. |Timber waste, branches and bark |Non-hazardous |0.25 |
|6. |Foods and waste from food processing |Non-hazardous |0.25 |
|7. |Metal (scrap metal and shavings) |Non-hazardous |0.25 |
|8. |Plastic |Non-hazardous |0.25 |
|8. |Glass |Non-hazardous |0.25 |
|10. |Fabric and other textiles |Non-hazardous |0.25 |
| |Group A. Waste containing oil products: | | |
|11. |Soil, filtering materials, polymers and filters |hazardous |1.50 |
| |polluted with oil products | | |
|12. |Utilised hydraulic, machine and motor oils and other |hazardous |1.50 |
| |mineral oils | | |
|13. |Mazut, goudron and vaseline |hazardous |1.50 |
|14. |Petrol and kerosene used for cleaning of machinery |hazardous |1.50 |
|15. |Brake fluids and filters |hazardous |1.50 |
| |Group B. Organic waste containing halogens and | | |
| |sulphur: | | |
|16. |Organic solvents based on chlorine |extremely hazardous |50.00 |
|17. |Organic solvents based on bromine |extremely hazardous |50.00 |
|18. |Organic waste containing fluorine and iodine |extremely hazardous |50.00 |
|19. |Freons |hazardous |1.50 |
|20. |Waste containing polychlorinated biphenyl |extremely hazardous |50.00 |
|21. |Thiol, sulphuric acids, sulphides, disulphides |hazardous |1.50 |
| |Group C. Organic solvents not containing halogens and | | |
| |sulphur: | | |
|22. |Spirits and cetanes |extremely hazardous |50.00 |
|23. |Aromatic hydrocarbons |extremely hazardous |50.00 |
|24. |Phenols and their derivatives |extremely hazardous |50.00 |
|25. |Ethers, epoxies and esters |extremely hazardous |50.00 |
| |Group D. Organic substances containing no halogens and| | |
| |sulphur: | | |
|26. |Paints, varnishes and their remnants |hazardous |1.50 |
|27. |Tar and glues |hazardous |1.50 |
|28. |Cooling liquids |hazardous |1.50 |
|29. |Waste of synthetic detergents |hazardous |1.50 |
|30. |Combined forms of or containing nitric acid, nitre or |hazardous |1.50 |
| |nitrogen | | |
|31. |Caprolactam |hazardous |1.50 |
|32. |Carbonic acids and their derivatives |hazardous |1.50 |
| |Group E. Waste from plant and animal protection | | |
| |agents: | | |
|33. |Pesticides (herbicides, fungicides and insecticides) |extremely hazardous |50.00 |
|34. |Biologically active agents |extremely hazardous |50.00 |
|35. |Wood-pulp preservatives |extremely hazardous |50.00 |
| |Group F. Non-organic waste: | | |
|36. |Waste from galvanisation and treatment with mordant |hazardous |1.50 |
|37. |Non-organic salts |hazardous |1.50 |
|38. |Non-organic alkalis |hazardous |1.50 |
|39. |Non-organic acids |hazardous |1.50 |
|40. |Waste from polishing and grinding of metals, and metal|hazardous |1.50 |
| |casting waste | | |
|41. |Waste containing chrome |hazardous |1.50 |
|42. |Waste containing cadmium |extremely hazardous |50.00 |
|43. |Waste containing beryllium |extremely hazardous |50.00 |
|44. |Waste containing lead |extremely hazardous |50.00 |
|45. |Waste containing cyanides |extremely hazardous |50.00 |
|46. |Asbestos and products containing asbestos |hazardous |1.50 |
| |Group G. Waste containing mercury: | | |
|47. |Thermometers and thermostats |extremely hazardous |50.00 |
|48. |Luminescent mercury bulbs |extremely hazardous |50.00 |
|49. |Reagents used in chemical industry |extremely hazardous |50.00 |
| |Group H. Hazardous waste of mixed type: | | |
| |Utilised organic filtering and purification materials |hazardous |1.50 |
| |Meat and fish processing waste |hazardous |1.50 |
| |Vegetable oil waste |hazardous |1.50 |
| |Waste from pharmaceutical industry and medicinal |hazardous |1.50 |
| |institutions | | |
| |Slag from sewage treatment plants with increased |hazardous |1.50 |
| |content of toxic substances | | |
| |Photo plates and chemicals used in photography |hazardous |1.50 |
Remarks.
1. The tax according to the basic rates shall be applied for normative environment pollution caused by waste storage in landfills in compliance with the provisions for exploitation specified in the project.
2. Waste of the Basic Group 0 shall be classified as non-toxic provided they do not correspond by their composition to any of the groups of hazardous waste (A, B, C, D, E, F, G or H).
3. The waste of lower categories of hazardousness, which contain compounds of waste of higher categories of hazardousness in weight proportion exceeding the limits established for the respective type of waste processing or storage, shall be classified according to the category of hazardousness to which belongs the most hazardous compounds of the waste mass.
4. The tax shall be calculated for the amount (volume) of disposed waste in a non-compressed form, including the amount (volume) of special tare (cylinders, containers, etc.), ballast, stabilisers and other compounds.
The Minister of Environment Protection
and Regional Development, V.Makarovs
Appendix 3
to the Regulations # 356
of October 10, 2000
of the Cabinet of Ministers
Classification of Emissions by Category of Hazardousness
According to Tax Rate Groups (Air Pollution)
|No. |Emission |Category of hazardousness |Tax rate (Ls/m3) |
|1. |Dust(containing no heavy metals) |non-hazardous |4.00 |
|2. |Carbon oxide (CO) |medium hazardous |5.50 |
|3. |Sulphur dioxide (SO 2) |hazardous |13.00 |
|4. |Nitric oxides (NOx-the sum of nitric oxides |hazardous |13.00 |
| |recalculated to NO2) | | |
|5. |Ammonia (NH 3) |hazardous |13.00 |
|6. |Volatile organic compounds |hazardous |13.00 |
|7. |Hydrocarbons (C n H m) |hazardous |13.00 |
|8. |The others non-organic compounds |hazardous |13.00 |
|9. |Heavy metals (Cd, Ni, Sn, Hg, Pb, Zn, Cr, As, |extremely hazardous |820.00 |
| |Se, Cu) and their compounds recalculated to the| | |
| |respective metal | | |
|10. |Vanadium pentoxide recalculated to vanadium |extremely hazardous |820.00 |
The Minister of Environment Protection
and Regional Development, V.Makarovs
Appendix 4
to the Regulations # 356
of October 10, 2000
of the Cabinet of Ministers
Classification of Pollutants by Category of Hazardousness
According to Tax Rate Groups (Water Pollution)
|No. |Pollutant |Category of hazardousness |Tax rate (Ls/m3) |
|1. |Chemical consumption of oxygen |medium hazardous |30.00 |
|2. |Total nitrogen (N tot.) |medium hazardous |30.00 |
|3. |Total sulphur (P tot.) |medium hazardous |30.00 |
|4. |Oil products |hazardous |8000.00 |
|5. |Chrome (Cr) |extremely hazardous |50000.00 |
|6. |Cadmium (Cd) |extremely hazardous |50000.00 |
|7. |Lead (Pb) |extremely hazardous |50000.00 |
The Minister of Environment Protection
and Regional Development, V.Makarovs
Appendix 5
to the Regulations # 356
of October 10, 2000
of the Cabinet of Ministers
Classification of Pollutants by Category of Hazardousness
According to Tax Rate Groups (Pollution of Soil, Ground and Water Basins)
|No. |Pollutant |Category of hazardousness |Tax rate (Ls/m3) |
|1. |Total nitrogen (N tot.) |medium hazardous |100.00 |
|2. |Total sulphur (P tot.) |medium hazardous |100.00 |
|3. |Chrome (Cr) |hazardous |1000.00 |
|4. |Nickel (ni) |hazardous |1000.00 |
|5. |Copper (Cu) |hazardous |1000.00 |
|6. |Aromatic compounds |hazardous |1000.00 |
|7. |Polycyclic aromatic hydrocarbons|hazardous |1000.00 |
|8. |Oil products and mineral oils |hazardous |1000.00 |
|9. |Cadmium (Cd) |extremely hazardous |10000.00 |
|10. |Mercury (Hg) |extremely hazardous |10000.00 |
|11. |Lead (Pb) |extremely hazardous |10000.00 |
|12. |The sum of pesticides |extremely hazardous |10000.00 |
The Minister of Environment Protection
and Regional Development, V.Makarovs
Appendix 6
to the Regulations # 356
of October 10, 2000
of the Cabinet of Ministers
Classification and Technical Specifications of Goods and Products Harmful to Environment According to Tax Rate Groups
| No. | |Additional Code | |Tax rate on |
| |Code | |Description |natural |
| | | | |resources |
| 1 | 2 | 3 | 4 | 5 |
|1. |Mineral oils | |
| 1.1. | 2710 | 00 | 81 | 0 | 0 | 1 |---mineral oils |LVL0,03/kg |
| 1.2. | 2710 | 00 | 83 | 0 | 0 | 1 |---mineral oils |LVL0,03/kg |
| 1.3. | 2710 | 00 | 87 | 0 | 0 | 1 |---mineral oils |LVL0,03/kg |
| 1.4. | 2710 | 00 | 88 | 0 | 0 | 1 |---mineral oils |LVL0,03/kg |
| 1.5. | 2710 | 00 | 89 | 0 | 0 | 1 |---mineral oils |LVL0,03/kg |
| 1.6. | 2710 | 00 | 92 | 0 | 0 | 1 |---mineral oils |LVL0,03/kg |
| 1.7. | 2710 | 00 | 94 | 0 | 0 | 1 |---mineral oils |LVL0,03/kg |
| 1.8. | 2710 | 00 | 96 | 0 | 0 | 1 |---mineral oils |LVL0,03/kg |
| 1.9. | 2710 | 00 | 97 | 0 | 0 | 1 |---mineral oils |LVL0,03/kg |
|2. |Ozone layer depleting substances | |
| 2.1. | 2903 | 14 | 00 | 0 | 0 | 1 |-- tetrachlorocarbon |LVL1,10/kg |
| 2.2 | 2903 | 19 | 10 | 0 | 0 | 1 |---1,1,1-trichloretan (methylchlorophorm) |LVL0,10/kg |
| 2.3. | 2903 | 19 | 90 | 0 | 0 | 1 |---the others |LVL0,10/kg |
| 2.4. | 2903 | 30 | 33 | 0 | 0 | 1 |--- bromomethane (methyl bromide) |LVL0,70/kg |
| 2.5. | 2903 | 42 | 00 | 0 | 0 | 1 |-- dichlorodifluoromethane, Freon-12 |LVL1,00/kg |
| | | | | | | |(HFO-12) | |
| 2.6. | 2903 | 43 | 00 | 0 | 0 | 1 |-- trichlorotrifluoroethane, Freon-13 |LVL0,80/kg |
| | | | | | | |(HFO-13) | |
| 2.7. | 2903 | 46 | 10 | 0 | 0 | 1 |--- bromochlorodifluoromethane |LVL3,00/kg |
| | | | | | | |(Halon-1211) | |
| 2.8. | 2903 | 46 | 20 | 0 | 0 | 1 |--- bromotrifluoromethane (Halon-1301) |LVL10,00/kg |
| 2.9. | 2903 | 46 | 90 | 0 | 0 | 1 |--- dibromotetrafluoroethane (Halon-2402) |LVL6,00/kg |
| 2.10. | 2903 | 49 | 30 | 0 | 0 | 1 | -----CHFBr2 |LVL1,00/kg |
| 2.11. | 2903 | 49 | 30 | 0 | 0 | 2 | -----CHF2Br |LVL0,74/kg |
| 2.12. | 2903 | 49 | 30 | 0 | 0 | 3 | -----CH2FBr |LVL0,73/kg |
| 2.13. | 2903 | 49 | 30 | 0 | 0 | 4 | -----C2HFBr4 |LVL0,80/kg |
| 2.14. | 2903 | 49 | 30 | 0 | 0 | 5 | -----C2HF2Br3 |LVL1,80/kg |
| 2.15. | 2903 | 49 | 30 | 0 | 0 | 6 | -----C2HF3Br2 |LVL1,60/kg |
| 2.16. | 2903 | 49 | 30 | 0 | 0 | 7 | -----C2HF4Br |LVL1,20/kg |
| 2.17. | 2903 | 49 | 30 | 0 | 0 | 8 | -----C2H2FBr3 |LVL1,10/kg |
| 2.18. | 2903 | 49 | 30 | 0 | 0 | 9 | -----C2H2F2Br2 |LVL1,50/kg |
| 2.19. | 2903 | 49 | 30 | 0 | 1 | 0 | -----C2H2F3Br |LVL1,60/kg |
| 2.20. | 2903 | 49 | 30 | 0 | 1 | 1 | -----C2H3FBr2 |LVL1,70/kg |
| 2.21. | 2903 | 49 | 30 | 0 | 1 | 2 | -----C2H3F2Br |LVL1,10/kg |
| 2.22. | 2903 | 49 | 30 | 0 | 1 | 3 | -----C2H4FBr |LVL0,10/kg |
| 2.23. | 2903 | 49 | 30 | 0 | 1 | 4 | -----C3HFBr6 |LVL1,50/kg |
| 2.24. | 2903 | 49 | 30 | 0 | 1 | 5 | -----C3HF2Br5 |LVL1,90/kg |
| 2.25. | 2903 | 49 | 30 | 0 | 1 | 6 | -----C3HF3Br4 |LVL1,80/kg |
| 2.26. | 2903 | 49 | 30 | 0 | 1 | 7 | -----C3HF4Br3 |LVL2,20/kg |
| 2.27. | 2903 | 49 | 30 | 0 | 1 | 8 | -----C3HF5Br2 |LVL2,00/kg |
| 2.28. | 2903 | 49 | 30 | 0 | 1 | 9 | -----C3HF6Br |LVL3,30/kg |
| 2.29. | 2903 | 49 | 30 | 0 | 2 | 0 | -----C3H2FBr5 |LVL1,90/kg |
| 2.30. | 2903 | 49 | 30 | 0 | 2 | 1 | -----C3H2F2Br4 |LVL2,10/kg |
| 2.31. | 2903 | 49 | 30 | 0 | 2 | 2 | -----C3H2F3Br3 |LVL5,60/kg |
| 2.32. | 2903 | 49 | 30 | 0 | 2 | 3 | -----C3H2F4Br2 |LVL7,50/kg |
| 2.33. | 2903 | 49 | 30 | 0 | 2 | 4 | -----C3H2F5Br |LVL1,40/kg |
| 2.34. | 2903 | 49 | 30 | 0 | 2 | 5 | -----C3H3FBr4 |LVL1,90/kg |
| 2.35. | 2903 | 49 | 30 | 0 | 2 | 6 | -----C3H3F2Br3 |LVL3,10/kg |
| 2.36. | 2903 | 49 | 30 | 0 | 2 | 7 | -----C3H3F3Br2 |LVL2,50/kg |
| 2.37. | 2903 | 49 | 30 | 0 | 2 | 8 | -----C3H3F4Br |LVL4,40/kg |
| 2.38. | 2903 | 49 | 30 | 0 | 2 | 9 | -----C3H4FBr3 |LVL0,30/kg |
| 2.39. | 2903 | 49 | 30 | 0 | 3 | 0 | -----C3H4F2Br2 |LVL1,00/kg |
| 2.40. | 2903 | 49 | 30 | 0 | 3 | 1 | -----C3H4F3Br |LVL0,80/kg |
| 2.41. | 2903 | 49 | 30 | 0 | 3 | 2 | -----C3H5FBr2 |LVL0,40/kg |
| 2.42. | 2903 | 49 | 30 | 0 | 3 | 3 | -----C3H5F2Br |LVL0,80/kg |
| 2.43. | 2903 | 49 | 30 | 0 | 3 | 4 | -----C3H6FBr |LVL0,70/kg |
| 2.44. | 2903 | 49 | 30 | 0 | 3 | 5 | -----CHFCl2 |LVL0,040/kg |
| 2.45. | 2903 | 49 | 30 | 0 | 3 | 6 | -----CHF2Cl |LVL0,055/kg |
| 2.46. | 2903 | 49 | 30 | 0 | 3 | 7 | -----CH2FCl |LVL0,020/kg |
| 2.47. | 2903 | 49 | 30 | 0 | 3 | 8 | -----C2HFCl4 |LVL0,040/kg |
| 2.48. | 2903 | 49 | 30 | 0 | 3 | 9 | -----C2HF2Cl3 |LVL0,080/kg |
| 2.49. | 2903 | 49 | 30 | 0 | 4 | 0 | -----C2HF3Cl2 |LVL0,020/kg |
| 2.50. | 2903 | 49 | 30 | 0 | 4 | 1 | -----C2HF4Cl |LVL0,022/kg |
| 2.51. | 2903 | 49 | 30 | 0 | 4 | 2 | -----C2H2FCl3 |LVL0,050/kg |
| 2.52. | 2903 | 49 | 30 | 0 | 4 | 3 | -----C2H2F2Cl2 |LVL0,050/kg |
| 2.53. | 2903 | 49 | 30 | 0 | 4 | 4 | -----C2H2F3Cl |LVL0,060/kg |
| 2.54. | 2903 | 49 | 30 | 0 | 4 | 5 | -----C2H3FCl2 |LVL0,070/kg |
| 2.55. | 2903 | 49 | 30 | 0 | 4 | 6 | -----CH3FCl2 |LVL0,110/kg |
| 2.56. | 2903 | 49 | 30 | 0 | 4 | 7 | -----C2H3F2Cl |LVL0,070/kg |
| 2.57. | 2903 | 49 | 30 | 0 | 4 | 8 | -----CH3F2Cl |LVL0,065/kg |
| 2.58. | 2903 | 49 | 30 | 0 | 4 | 9 | -----C2H4FCl |LVL0,005/kg |
| 2.59. | 2903 | 49 | 30 | 0 | 5 | 0 | -----C3HFCl6 |LVL0,070/kg |
| 2.60. | 2903 | 49 | 30 | 0 | 5 | 1 | -----C3HF2Cl5 |LVL0,090/kg |
| 2.61. | 2903 | 49 | 30 | 0 | 5 | 2 | -----C3HF3Cl4 |LVL0,080/kg |
| 2.62. | 2903 | 49 | 30 | 0 | 5 | 3 | -----C3HF4Cl3 |LVL0,090/kg |
| 2.63. | 2903 | 49 | 30 | 0 | 5 | 4 | -----C3HF5Cl2 |LVL0,070/kg |
| 2.64. | 2903 | 49 | 30 | 0 | 5 | 5 | -----CF3CF2CHCl2 |LVL0,025/kg |
| 2.65. | 2903 | 49 | 30 | 0 | 5 | 6 | -----CF2ClF2CHClF |LVL0,033/kg |
| 2.66. | 2903 | 49 | 30 | 0 | 5 | 7 | -----C3HF6Cl |LVL0,100/kg |
| 2.67. | 2903 | 49 | 30 | 0 | 5 | 8 | -----C3H2< /sub>FCl5 |LVL0,090/kg |
| 2.68. | 2903 | 49 | 30 | 0 | 5 | 9 | -----C3H2F2Cl4 |LVL0,100/kg |
| 2.69. | 2903 | 49 | 30 | 0 | 6 | 0 | -----C3H2F3Cl3 |LVL0,230/kg |
| 2.70. | 2903 | 49 | 30 | 0 | 6 | 1 | -----C3H2F4Cl2 |LVL0,280/kg |
| 2.71. | 2903 | 49 | 30 | 0 | 6 | 2 | -----C3H2F5Cl |LVL0,520/kg |
| 2.72. | 2903 | 49 | 30 | 0 | 6 | 3 | -----C3H3FCl4 |LVL0,090/kg |
| 2.73. | 2903 | 49 | 30 | 0 | 6 | 4 | -----C3H3F2Cl3 |LVL0,130/kg |
| 2.74. | 2903 | 49 | 30 | 0 | 6 | 5 | -----C3H3F3Cl2 |LVL0,120/kg |
| 2.75. | 2903 | 49 | 30 | 0 | 6 | 6 | -----C3H3F4Cl |LVL0,140/kg |
| 2.76. | 2903 | 49 | 30 | 0 | 6 | 7 | -----C3H4FCl3 |LVL0,010/kg |
| 2.77. | 2903 | 49 | 30 | 0 | 6 | 8 | -----C3H4F2Cl2 |LVL0,040/kg |
| 2.78. | 2903 | 49 | 30 | 0 | 6 | 9 | -----C3H4F3Cl |LVL0,030/kg |
| 2.79. | 2903 | 49 | 30 | 0 | 7 | 0 | -----C3H5FCl2 |LVL0,020/kg |
| 2.80. | 2903 | 49 | 30 | 0 | 7 | 1 | -----C3H5F2Cl |LVL0,020/kg |
| 2.81. | 2903 | 49 | 30 | 0 | 7 | 2 | -----C3H6FCl |LVL0,030/kg |
|3. |Disposable plastic dishes and tableware | |
| 3.1. | 3924 | 10 | 00 | 0 | 0 | 1 | --disposable plates, bowls, mugs, cups, |25 % from the |
| | | | | | | |glasses, cocktail jawsticks, knives, forks, |value in LVL |
| | | | | | | |spoons, roulade cuttings | |
|4. |Tires of all types | | |
| 4.1. | 4011 | 10 | 00 | 0 | 0 | 1 |-for cars (including lorries for transporting |LVL0,06/kg |
| | | | | | | |passengers, trucks and racing cars) | |
| 4.2. | 4011 | 20 | 10 | 0 | 0 | 1 |--with a load-meter not more than 121 |LVL0,06/kg |
| 4.3. | 4011 | 20 | 90 | 0 | 0 | 1 |-- with a load-meter not surpassing 121 |LVL0,06/kg |
| 4.4. | 4011 | 30 | 10 | 0 | 0 | 1 |--in civil aviation |LVL0,06/kg |
| 4.5. | 4011 | 30 | 90 | 0 | 0 | 1 |-- the others |LVL0,06/kg |
| 4.6. | 4011 | 40 | 20 | 0 | 0 | 1 |--for oblique with a diameter not surpassing 33|LVL0,06/kg |
| | | | | | | |cm | |
| 4.7. | 4011 | 40 | 80 | 0 | 0 | 1 |--the others |LVL0,06/kg |
| 4.8. | 4011 | 50 | 10 | 0 | 0 | 1 |--shells of tires with inner tubes |LVL0,06/kg |
| 4.9. | 4011 | 50 | 90 | 0 | 0 | 1 |--the others |LVL0,06/kg |
| 4.10. | 4011 | 91 | 10 | 0 | 0 | 1 |---for utilisation in vehicles used in |LVL0,06/kg |
| | | | | | | |agriculture or forestry | |
| 4.11. | 4011 | 91 | 30 | 0 | 0 | 1 |---for utilisation in vehicles used in civil |LVL0,06/kg |
| | | | | | | |construction | |
| 4.12. | 4011 | 91 | 90 | 0 | 0 | 1 |---the others |LVL0,06/kg |
| 4.13. | 4011 | 99 | 10 | 0 | 0 | 1 |--- for utilisation in vehicles used in |LVL0,06/kg |
| | | | | | | |agriculture or forestry | |
| 4.14. | 4011 | 99 | 30 | 0 | 0 | 1 |--- for utilisation in vehicles used in civil |LVL0,06/kg |
| | | | | | | |construction | |
| 4.15. | 4011 | 99 | 90 | 0 | 0 | 1 |---the others |LVL0,06/kg |
| 4.16. | 4012 | 10 | 10 | 0 | 0 | 1 | --for utilisation in civil aviation |LVL0,06/kg |
| 4.17. | 4012 | 10 | 30 | 0 | 0 | 1 |-for cars (including lorries for transporting |LVL0,06/kg |
| | | | | | | |passengers, trucks and racing cars) | |
| 4.18. | 4012 | 10 | 50 | 0 | 0 | 1 |---for buses or lorries |LVL0,06/kg |
| 4.19. | 4012 | 10 | 80 | 0 | 0 | 1 |---the others |LVL0,06/kg |
| 4.20. | 4012 | 20 | 10 | 0 | 0 | 1 |-- for utilisation in civil aviation |LVL0,06/kg |
| 4.21. | 4012 | 20 | 90 | 0 | 0 | 1 |--the others |LVL0,06/kg |
| 4.22. | 4012 | 90 | 20 | 0 | 0 | 1 |--hard or semi-pneumatic tires |LVL0,06/kg |
| 4.23. | 4012 | 90 | 30 | 0 | 0 | 1 |-- tires with changeable protectors |LVL0,06/kg |
| 4.24. | 4012 | 90 | 90 | 0 | 0 | 1 | --brake shoes |LVL0,06/kg |
|5. |Oil filters | |
| 5.1. | 8421 | 23 | 10 | 0 | 0 | 1 |----for oil filtering |LVL0,10/gab. |
| 5.2. | 8421 | 23 | 90 | 0 | 0 | 1 |---- for oil filtering |LVL0,10/gab. |
|6. |Electric power batteries and chemical power sources: | |
| |primary elements and primary batteries | |
|6.1. |8506 | | | | | |Prime elements and prime batteries: | |
|6.1.1. |8506 |10 | | | | |- manganese dioxide: | |
| 6.1.1.1. | 8506 | 10 | 11 | 0 | 0 | 1 | ---cylindrical elements | 15 % |
| 6.1.1.2. | 8506 | 10 | 15 | 0 | 0 | 1 | ---electrode elements | 15 % |
| 6.1.1.3. | 8506 | 10 | 19 | 0 | 0 | 1 |---the others | 15 % |
| 6.1.1.4. | 8506 | 10 | 91 | 0 | 0 | 1 | ---cylindrical elements | 15 % |
| 6.1.1.5. | 8506 | 10 | 95 | 0 | 0 | 1 | ---electrode elements | 15 % |
| 6.1.1.6. | 8506 | 10 | 99 | 0 | 0 | 1 |---the others | 15 % |
|6.1.2. |8506 |30 | | | | |- mercuric oxide: | |
| 6.1.2.1. | 8506 | 30 | 10 | 0 | 0 | 1 | ---cylindrical elements | 15 % |
| 6.1.2.2. | 8506 | 30 | 30 | 0 | 0 | 1 | ---electrode elements | 15 % |
| 6.1.2.3. | 8506 | 30 | 90 | 0 | 0 | 1 |---the others | 15 % |
|6.1.3. |8506 |40 | | | | |- silver oxide: | |
| 6.1.3.1. | 8506 | 40 | 10 | 0 | 0 | 1 | ---cylindrical elements | 15 % |
| 6.1.3.2. | 8506 | 40 | 30 | 0 | 0 | 1 | ---electrode elements | 15 % |
| 6.1.3.3. | 8506 | 40 | 90 | 0 | 0 | 1 |---the others | 15 % |
|6.1.4 |8506 |50 | | | | |- lithium: | |
| 6.1.4.1. | 8506 | 50 | 10 | 0 | 0 | 1 | ---cylindrical elements | 15 % |
| 6.1.4.2. | 8506 | 50 | 30 | 0 | 0 | 1 | ---electrode elements | 15 % |
| 6.1.4.3. | 8506 | 50 | 90 | 0 | 0 | 1 |---the others | 15 % |
|6.1.5. |8506 |60 | | | | |- air-zinc: | |
| 6.1.5.1. | 8506 | 60 | 10 | 0 | 0 | 1 | ---cylindrical elements | 15 % |
| 6.1.5.2. | 8506 | 60 | 30 | 0 | 0 | 1 | ---electrode elements | 15 % |
| 6.1.5.3. | 8506 | 60 | 90 | 0 | 0 | 1 |---the others | 15 % |
|6.1.6. |8506 |80 | | | | |-the others: | |
| 6.1.6.1. | 8506 | 80 | 05 | 0 | 0 | 1 |-- dry zinc-carbon with voltage of 5,5 V or more but not | 15 % |
| | | | | | | |surpassing 6,5 V | |
| 6.1.6.2. | 8506 | 80 | 11 | 0 | 0 | 1 | ---cylindrical elements | 15 % |
| 6.1.6.3. | 8506 | 80 | 15 | 0 | 0 | 1 | ---electrode elements | 15 % |
| 6.1.6.4. | 8506 | 80 | 90 | 0 | 0 | 1 |---the others | 15 % |
|6.2. |8507 | | | | | |Electrical batteries (including separators) of rectangular shape | |
| | | | | | | |(including square) or of other shape: | |
|6.2.1. |8507 |30 | | | | |- nickel - cadmium batteries: | |
| 6.2.1.1. | 8507 | 30 | 10 | 0 | 0 | 1 |--for utilisation in civil aviation | 15 % |
| | | | | | | |--the others: | |
| 6.2.1.2. | 8507 | 30 | 91 | 0 | 0 | 1 |---hermetic batteries | 15 % |
| | | | | | | |---the others: | |
| 6.2.1.3. | 8507 | 30 | 93 | 0 | 0 | 1 |----power batteries | 15 % |
| 6.2.1.4. | 8507 | 30 | 98 | 0 | 0 | 1 |----the others | 15 % |
|6.2.2. |8507 |40 | | | | |- iron - nickel batteries: | |
| 6.2.2.1. | 8507 | 40 | 10 | 0 | 0 | 1 |--for utilisation in civil aviation | 15 % |
| 6.2.2.2. | 8507 | 40 | 90 | 0 | 0 | 1 |--the others | 15 % |
|6.2.3. |8507 |80 | | | | |-the other batteries: | |
| 6.2.3.1. | 8507 | 80 | 10 | 0 | 0 | 1 |--for utilisation in civil aviation | 15 % |
| | | | | | | |--the others: | |
| 6.2.3.2. | 8507 | 80 | 91 | 0 | 0 | 1 |---nickel-hydride | 15 % |
| 6.2.3.3. | 8507 | 80 | 99 | 0 | 0 | 1 |---the others | 15 % |
|6.3. |Lead batteries | |
| |8507 | | | | | |Electrical batteries (including separators) of rectangular | |
| | | | | | | |shape (including square) or of other shape: | |
|6.3.1. |8507 |10 | | | | |-of lead, to be utilised for starting piston engines: | |
| 6.3.1.1. | 8507 | 10 | 10 | 0 | 0 | 9 | --for utilisation in civil aviation |LVL6,00/per piece |
| | | | | | | |--the others: | |
| | | | | | | |---of mass not surpassing 5 kg: | |
| | 8507 | 10 | 31 | 0 | | |----working with liquid electrolytes: | |
| 6.3.1.2. | 8507 | 10 | 31 | 0 | 0 | 1 |-----with power capacity under 50 Ah |LVL1,50/per piece |
| 6.3.1.3. | 8507 | 10 | 31 | 0 | 0 | 2 |----- with power capacity from 51 to100 Ah |LVL3,00/per piece |
| 6.1.3.4. | 8507 | 10 | 31 | 0 | 0 | 3 |----- with power capacity from 101 to150 Ah |LVL4,50/per piece |
| 6.3.1.5. | 8507 | 10 | 31 | 0 | 0 | 9 |-----the others |LVL6,00/ per piece|
| | 8507 | 10 | 39 | 0 | | |----the others: | |
| 6.3.1.6. | 8507 | 10 | 39 | 0 | 0 | 1 |-----with power capacity under 50 Ah |LVL1,50/ per |
| | | | | | | | |piece. |
| 6.3.1.7. | 8507 | 10 | 39 | 0 | 0 | 2 |----- with power capacity from 51 to 100 Ah |LVL3,00/ per piece|
| 6.3.1.8. | 8507 | 10 | 39 | 0 | 0 | 3 |----- with power capacity from 101 to 150 Ah |LVL4,50/ per |
| | | | | | | | |piece. |
| 6.3.1.9. | 8507 | 10 | 39 | 0 | 0 | 9 |-----the others |LVL6,00/ per piece|
| | | | | | | |---of mass under 5 kg: | |
| 6.3.1.10. | 8507 | 10 | 81 | 0 | | |----working with liquid electrolyte: | |
| 6.3.1.11. | 8507 | 10 | 81 | 0 | 0 | 1 |-----with power capacity under 50 Ah |LVL1,50/ per |
| | | | | | | | |piece. |
| 6.3.1.12. | 8507 | 10 | 81 | 0 | 0 | 2 |-----with power capacity from 51 to 100 Ah |LVL3,00/ per piece|
| 6.3.1.13. | 8507 | 10 | 81 | 0 | 0 | 3 |----- with power capacity from 101 to150 Ah |LVL4,50/ per piece|
| 6.3.1.14. | 8507 | 10 | 81 | 0 | 0 | 9 |-----the others |LVL6,00/ per |
| | | | | | | | |piece. |
| 6.3.1.15. | 8507 | 10 | 89 | 0 | 0 | 1 |----- with power capacity under 50 Ah |LVL1,50/ per piece|
| 6.3.1.16. | 8507 | 10 | 89 | 0 | 0 | 2 |----- with power capacity from 51 to 100 Ah |LVL3,00/ per |
| | | | | | | | |piece. |
| 6.3.1.17. | 8507 | 10 | 89 | 0 | 0 | 3 |----- with power capacity from 101 to150 Ah |LVL4,50/ per piece|
| 6.3.1.18. | 8507 | 10 | 89 | 0 | 0 | 9 |-----the others |LVL6,00/ per |
| | | | | | | | |piece. |
|6.3.2. |8507 |20 | | | | |-the other lead batteries: | |
| 6.3.2.1. | 8507 | 20 | 10 | 0 | 0 | 9 |--for utilisation in civil aviation |LVL6,00/ per piece|
| 6.3.2.2. | 8507 | 20 | 31 | 0 | 0 | 1 |-----with power capacity under 50 Ah |LVL1,50/ per piece|
| 6.3.2.3. | 8507 | 20 | 31 | 0 | 0 | 2 |----- with power capacity from 51 to 100 Ah |LVL3,00/ per piece|
| 6.3.2.4. | 8507 | 20 | 31 | 0 | 0 | 3 |----- with power capacity from 101 to 150 Ah |LVL4,50/ per piece|
| 6.3.2.5. | 8507 | 20 | 31 | 0 | 0 | 9 |-----the others |LVL6,00/ per piece|
| 6.3.2.6. | 8507 | 20 | 39 | 0 | 0 | 1 |----- with power capacity under 50 Ah |LVL1,50/ per piece|
| 6.3.2.7. | 8507 | 20 | 39 | 0 | 0 | 2 |----- with power capacity from 51 to 100 Ah |LVL3,00/ per piece|
| 6.3.2.8. | 8507 | 20 | 39 | 0 | 0 | 3 |----- with power capacity from 101 to 150 Ah |LVL4,50/ per piece|
| 6.3.2.9. | 8507 | 20 | 39 | 0 | 0 | 9 |-----the others |LVL6,00/ per piece|
| 6.3.2.10. | 8507 | 20 | 81 | 0 | 0 | 1 |----- with power capacity under 50 Ah |LVL1,50/ per |
| | | | | | | | |piece. |
| 6.3.2.11. | 8507 | 20 | 81 | 0 | 0 | 2 |----- with power capacity from 51 to100 Ah |LVL3,00/ per piece|
| 6.3.2.12. | 8507 | 20 | 81 | 0 | 0 | 3 |----- with power capacity from 101 to 150 Ah |LVL4,50/ per piece|
| 6.3.2.13. | 8507 | 20 | 81 | 0 | 0 | 9 |-----the others |LVL6,00/ per piece|
| 6.3.2.14. | 8507 | 20 | 89 | 0 | 0 | 1 |----- with power capacity under 50 Ah |LVL1,50/ per piece|
| 6.3.2.15. | 8507 | 20 | 89 | 0 | 0 | 2 |----- with power capacity from 51 to 100 Ah |LVL3,00/ per piece|
| 6.3.2.16. | 8507 | 20 | 89 | 0 | 0 | 3 |----- with power capacity from 101 to 150 Ah |LVL4,50/ per |
| | | | | | | | |piece. |
| 6.3.2.17. | 8507 | 20 | 89 | 0 | 0 | 9 |-----the others |LVL6,00/ per piece|
|7. |Mercury luminescent bulbs | |
| 7.1. | 8539 | 32 | 10 | 0 | 0 | 1 |mercury luminescent bulbs |LVL0,10/ per piece|
The Minister of Environment Protection
and Regional Development, V.Makarovs
Appendix 7
to the Regulations # 356
of October 10, 2000
of the Cabinet of Ministers
Form 1
|Local Office of the State Revenue Service | |To the Tax Inspection of Region (City)|
| | | |
Natural Resource Tax Estimate Statement for the ________ Quarter of Year _____
Codes:
|Taxpayer | | | |
| |(full name) | | |
|Official address and | | | |
|telephone number | | | |
|Registration number and date | |
|Ministry of Environment Protection and Regional | |Remarks of the Regional Environment Board on the |
|Development | |utilisation of natural resources |
| concerning the correctness of recorded limits and | |
|amounts and the correctness of the tax estimate | |
| |
|The manager of the company | | |The statement | |
|(enterprise) | | |approved by | |
| |(name, surname and signature) | | |(name, surname and signature of |
|Seal place | | |Seal place |the inspector of the Regional |
| | | | |Environment Board) |
|The chief accountant | | | Date | |
| |(name, surname and signature) | | | |
|Number of pages | |The statement was | |
|of the statement | |accepted by | |
| | | |(position, name, surname and signature of the officer of the State Revenue Service) |
| | | Date | |
Form 2
Summary of tax payments for extraction of natural resources and environment pollution in the objects of a company (enterprise)
Records are made according to the tax estimate forms (Form 5) for each object of a company (enterprise) in compliance with the issued permit
| No. |Object of the | Area Code |Payment for the amounts |Payment for the amounts |Total tax payment |Granted tax allowances,|Total payment |
| |company | |within the established |exceeding the |(in Ls) |identifying the |(in Ls) |
| |(enterprise) | |limits (in Ls) |established limits (in | |substantiation (in Ls) | |
| | | | |Ls) | | | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 1. |Extraction of | | | | | | |
| |natural resources | | | | | | |
| 1.1. | | | | | | | |
| 1.2. | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| |Total: | XXX | | | | | |
| 2. |Environment | | | | | | |
| |pollution | | | | | | |
| 2.1. | | | | | | | |
| 2.2. | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| |Sub-total | XXX | | | | | |
| |Total: | XXX | | | | | |
Form 3
Summary of tax payments for import, sales and re-export of goods and products harmful to the environment as well as import, sales and re-export
of packaged goods and products
|No. |Taxable object| Measurement unit |The actual |Total tax |Allowances, |The total amount|Tax pre-payment|The amount |
| | | |amount: |payment |The amount of |of tax payments |(Ls) |payable |
| | | |Import and |(in Ls) |alleviation |(in Ls) | |(in Ls) |
| | | |sales | |(in Ls) | | | |
|1 |2 |3 |4 |5 |6 |7 |8 |9 |
| | | | | | | | | |
Import
Goods harmful to the environment*
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
Packaged goods and products
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| |Total: | | | | | | | |
*– specify the type of the product
II. Information about granted tax allowances, tax pre-payment or re-export
|No |Substantiation: No. and date of the decision on granting | No | Substantiation: documents confirming advanced payment|
| |allowances (copies enclosed) | |or re-export (copies enclosed) |
| 1 | 2 | 3 | 4 |
| | | | |
Form 4
Columns 1 -5 (sections A, B, C, D) shall be filled out by a taxpayer, the rest - by a tax inspectors of the State Revenue Service.
A. Allocation of tax payments for extraction of natural resources or environment pollution (within the established limits) by territories
|Territories |Amount of payments | Allowance sum |Allocation of total tax payments over |
| |within the limits | |the budgets |
| |(column 4, Form 2) | | |
| |in LVL | | |
| |Area code | |From state special |from special |In state special |In local |
|Name | | |environmental budget|environment |environmental budget|authorities’ |
| | | | |protection budgets of| |special |
| | | | |local authorities | |environmental |
| | | | | | |protection budgets |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| | | | | | | |
|Total | |
|With the allowances | |
|A (6) + A (7) | |
| | | | | | |
|(A) | | | | | |
B. Tax payment amount for sales or import of goods and products harmful for the environment - the sum of row 7, Form 3 (total).
| (B) | | | | | |
|Among those | | | |
|For sales | | | |
|For import | | | |
C. Tax payment amount for extraction of natural resources and environment pollution above the established limits
| (C) | | | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| | | | | | | |
D. Calculated tax
(A) + (B) + (C)
| (D) | | | |
E. Payment term
| (E) | | | |
|Tax inspector | |
| |Signature and name, surname |
| Date | |
Form 5
Tax Calculation Form.
Shall be filled out for every object of the enterprise (company) to which a separate natural resource utilisation permit has been issued.
| Name of the object | |
|Area code | |
|Permit issued | |
| |Name of institution |
| |valid until | | . |
|(date of issue) | |(date) | |
|Permit registration | |
|number | |
Tax Calculation on Extraction of Natural Resources and Environment Pollution in Object of Enterprise.
|No. | Object of tax |
| |Manager’s signature and name, surname |
|Accountant | |
| |Signature and name, surname |
|Approved by: | |
| |Regional Environment Board’s president’s signature and name, surname |
Seal
| Date | |
The Minister of Environment Protection
and Regional Development V.Makarovs
Annex 8
to the Regulations # 356
of October 10, 2000
of the Cabinet of Ministers
Application to the Natural Resource Tax Allowance
| |
|(Institution addressed by the application, Ministry of Finance or local |
|authority) |
| |
|Full name of the enterprise |
APPLICATION
We request to consider the possibility to grant the natural resource tax allowance established by Article 16 of the law “On Natural Resource Tax” to our enterprise (company)
|for the period of one year starting from | |till | | . |
| |(date) | |(date) | |
Our estimated tax payments for the aforesaid period of time (based on the declared amounts in the statements for the last four quarters according to the basic rates) will be:
| for | | | LVL | | ; |
| for | | | LVL | | ; |
| for | | | LVL | | ; |
| for | | | LVL | | ; |
| for | | |LVL | | . |
|Total | LVL | | . |
According to the statement of the Ministry of Environment Protection and Regional Development on the environment protection project
| |
|(Project title) |
| |
| | : |
|(registration number and date ) | |
| |Reduced by | | %; |
| |Reduced by | | %; |
| | Reduced by | | %; |
| |Reduced by | | %; |
| |Reduced by | | %. |
According to paragraph 3, Article 16 of the law “On Natural Resource Tax”, the maximum tax allowance we are eligible for is ___________ LVL.
We request to make the decision on granting the tax allowance for the tax revenue part within your competence in the following amount and payment terms:
| |______year |______year |______year |______year |
| |____ quarter |____ quarter |____ quarter |____ quarter |
|From the state special |LVL________ |LVL________ |LVL________ |LVL________ |
|environmental protection budget | | | | |
|From local authorities’ special | | | | |
|environmental protection budget |LVL ________ |LVL ________ |LVL ________ |LVL ________ |
|Total: |LVL________ |LVL________ |LVL________ |LVL________ |
|Annual total: LVL________ |
We undertake responsibility to ensure the annual average indicators of environment quality established in the project documentation for the probation time of ________ years established by the Ministry of Environment Protection and Regional Development. We are informed that in case of violation the aforesaid provision, as well as deviations from the quality standards and time schedule of the project implementation, the specified tax allowance and other tax allowances granted to this project will be collected according to the procedure laid down in normative acts.
Enclosed:
1. The adjudgement of the Ministry of Environment Protection and Regional Development about the project on ___ pages.
2. The receipt of the local office of the State Revenue Service about tax payments in year ____.
3. The receipt of the State Social Insurance Agency about the social tax payments in year ____.
4. The receipt of _______________ local authorities about the tax payments in year _____.
| | |
| The Director of the enterprise |(signature and name, surname) |
Seal
|Chief Accountant | |
| |(signature and name, surname) |
| |
|(date) |
|Application received | |
| |(name of the institution) |
| | | |
|(date) | |(responsible official’s signature and name, surname) |
The Minister of Environmental Protection
and Regional Development V.Makarovs
Annex 9
to the Regulations # 356
of October 10, 2000
of the Cabinet of Ministers
Project Declaration
A. Project data
| Registration date | |
|Registration number | |
|Project title | |
|Project location and area code | |
|Applicant (Full name) | |
| | |
Tick the appropriate:
|Applicant’s legal status | |Project type: |
;
| [ ] | Private enterprise | | [ ] | Direct investment in environmental protection |
| [ ] | Joint stock company | | [ ] | Technological improvements promoting environmental protection |
| [ ] | State enterprise | | [ ] | Other type of environmental protection related activities |
| [ ] | Municipal enterprise | | | |
| [ ] | Other | | | |
| Total project cost | LVL | |
| Request for tax allowance | LVL | |
| Request from the Environmental Protection Fund | LVL | |
| [ ] | As a direct grant | | [ ] | As a loan |
| [ ] | As a partial grant’s interest cover | | [ ] | As a loan guarantee |
| [ ] | As an interest-free loan | | | |
| Other sources of financing (identify the source and amount) | |
| |
| |
|Short project description | |
| |
| |
|Direct environmental protection | |
|objectives/targets | |
| |
| |
The changes of control indicators to be achieved during the project implementation:
| Indicator |Before | After the project |
| | | |
| | | |
| | | |
| | | |
Project is included in:
|State Investment Programme | | | | year |
| | | | | year |
| | | | | year |
Enclosed
| Declaration of ecological impact | | |pages |
| | | |pages |
Hereby I confirm that the information enclosed with this Declaration is correct and corresponds to facts and our purposes.
|Head of the enterprise | |
| |(signature and name, surname) |
Seal
| Date | |
B. Information on the Applicant
| Name of the enterprise | |
| Officially registered address | |
|Mailing address | |
|Telephone | |
| Fax | |
|Legal status | |
| Registration number | |
| Place and date of registration | |
| Main activities | |
| | |
[ ] a profit enterprise
[ ] a non-profit enterprise
Previously Submitted Projects (on the purpose of receiving tax allowances
or being funded from the Environment Protection Fund)
| Project title and registration number |Allocated amounts and type of | Decision number and date of |
| |funding |issue |
| | | |
| | | |
| | | |
| The project co-ordinator in the enterprise | |
| | (position, signature and name, surname) |
| | |
| telephone | | fax | |
|Head of the enterprise | |
| |(signature and name, surname) |
Seal
| Date | |
C. Declaration of Ecological Impact
Part I
Technological information
Shall be filled out by the applicant according to the following plan:
1. Main raw materials, the necessary volume in one year (to identify all the substances of the I, II and III degree of hazard (according to the classification of chemical substances), the remnants of goods and products harmful for the environment which will be recycled or reused, as well as the other raw materials when their consumption exceeds 100 kg. per year).
2. Type of products and their volume in one year.
3. Water supply and the necessary amounts of water per year ( m3 per twenty-four hours, m3 per season or m3 per year) of
1 drinking water
2 water for technical use.
4. Waste water, amounts (m3 per twenty-four hours, m3 per season or m3 per year) and main quality indicators.
5. Heating and energy supply, foreseen fuel.
6. Technological waste, their disposal and reuse.
7. Technical requirements imposed by the local authorities for electricity supply, water supply, natural gas supply, sewerage, etc..
8. Necessary approval:
The person in charge ________________________________________________
(position, signature and name, surname)
Date ______________
Seal.
C. Declaration on ecological impact
Part Two.
Environmental Impact
The appropriate impact assessment shall be marked with “x”. Each assessment expressed as “increasing” or “reducing” shall be explained (substantiated) in Part One of the Declaration and shall have the reference number to the assessment table (Part Two of the Declaration).
| No. | Type of impact |Will reduce the |Will possibly |Will not affect the |Will possibly |Will enhance |
| | |impact |reduce the impact|impact |enhance the impact |the impact |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| | | | | | | |
| 1. | Earth | | | | | |
| |EARTH. Will the project | | | | | |
| |implementation cause: | | | | | |
| 1.1. |degradation of the soil | | | | | |
| |structure, removing, |[ ] |[ ] |[ ] |[ ] |[ ] |
| |pressing or covering of | | | | | |
| |soil; | | | | | |
| 1.2. |changes in topography of | [ ] | [ ] | [ ] | [ ] | [ ] |
| |peculiarities of landscape; | | | | | |
| 1.3. |enhanced any wind or water | | | | | |
| |caused erosion in this place|[ ] |[ ] |[ ] |[ ] |[ ] |
| |or surroundings; | | | | | |
| 1.4. |changes in the processes of | | | | | |
| |sedimentation or erosion |[ ] |[ ] |[ ] |[ ] |[ ] |
| |that might change beds of | | | | | |
| |rivers, streams, lakes and | | | | | |
| |bays? | | | | | |
| | | | | | | |
| 2. | Air | | | | | |
| |Will the project cause | | | | | |
| 2.1. |essential emissions in the | | | | | |
| |air or worsening or air |[ ] |[ ] |[ ] |[ ] |[ ] |
| |quality in surroundings; | | | | | |
| 2.2. |creation of unpleasant | [ ] | [ ] | [ ] | [ ] | [ ] |
| |smell; | | | | | |
| 2.3. |changes in the airflows, | | | | | |
| |temperature or other local |[ ] |[ ] |[ ] |[ ] |[ ] |
| |or regional changes of the | | | | | |
| |climate? | | | | | |
| | | | | | | |
| 3. |Water | | | | | |
| |Will the project | | | | | |
| |implementation cause | | | | | |
| 3.1. |changes in the streams or | [ ] | [ ] | [ ] | [ ] | [ ] |
| |water flow direction; | | | | | |
| 3.2. | | | | | | |
| |changes in the absorption |[ ] |[ ] |[ ] |[ ] |[ ] |
| |capacity of draining systems| | | | | |
| |or speed or volume of | | | | | |
| |surface flow downs; | | | | | |
| 3.3. | | [ ] | [ ] | [ ] | [ ] | [ ] |
| |changes in the flow of | | | | | |
| |spring flood; | | | | | |
| 3.4. |discharges into surface or | | | | | |
| |ground waters or any other |[ ] |[ ] |[ ] |[ ] |[ ] |
| |changes in the quality of | | | | | |
| |surface or ground waters; | | | | | |
| 3.5. |changes in the direction or | | | | | |
| |speed of the flow of ground |[ ] |[ ] |[ ] |[ ] |[ ] |
| |waters; | | | | | |
| 3.6. |changes in the volume of ground water, including| | | | | |
| |direct pumping or suction; |[ ] |[ ] |[ ] |[ ] |[ ] |
| 3.7. |discharges into wastewater sewerage or rain | | | | | |
| |water collection channels? |[ ] |[ ] |[ ] |[ ] |[ ] |
| | | | | | | |
| 4. | Flora | | | | | |
| |Will project implementation cause | | | | | |
| 4.1. |changes in the diversity of species or numbers | [ ] | [ ] | [ ] | [ ] | [ ] |
| |of representatives in any species; | | | | | |
| 4.2. |decline in numbers of representatives in any | | | | | |
| |rare and unique or endangered species; |[ ] |[ ] |[ ] |[ ] |[ ] |
| 4.3. |introduction of any new species or creation of | | | | | |
| |barriers to spread of the existing species? |[ ] |[ ] |[ ] |[ ] |[ ] |
| 5. | Fauna | | | | | |
| |Will project implementation cause | | | | | |
| 5.1. |changes in the diversity of species or numbers | | | | | |
| |of representatives (including birds, mammals, | | | | | |
| |amphibians, fish, benthos organisms and |[ ] |[ ] |[ ] |[ ] |[ ] |
| |insects); | | | | | |
| 5.2. |decline in numbers of representatives in any | | | | | |
| |rare and unique or endangered species; |[ ] |[ ] |[ ] |[ ] |[ ] |
| 5.3. |introduction of new species of animals or | | | | | |
| |creation of barriers to movement or migration of|[ ] |[ ] |[ ] |[ ] |[ ] |
| |animals; | | | | | |
| 5.4. |destruction of habitats of fish or animals? | [ ] | [ ] | [ ] | [ ] | [ ] |
| 6. |Noise and Vibration | | | | | |
| |Will project implementation cause | | | | | |
| 6.1. |increase of the noise level; | [ ] | [ ] | [ ] | [ ] | [ ] |
| 6.2. |people subject to the influence of special | | | | | |
| |(impulse type or other) noise; |[ ] |[ ] |[ ] |[ ] |[ ] |
| 6.3. |creation of new sources of vibration or capacity| | | | | |
| |increase of the existing ones? |[ ] |[ ] |[ ] |[ ] |[ ] |
| 7. |Light and Flashing | | | | | |
| |Will the project implementation create new | | | | | |
| |sources of light or flashing? |[ ] |[ ] |[ ] |[ ] |[ ] |
| 8. | Radiation | | | | | |
| |Will project implementation cause | | | | | |
| 8.1. |necessity to have new sources of ionisation or | | | | | |
| |increase the capacity of the existing sources; |[ ] |[ ] |[ ] |[ ] |[ ] |
| 8.2. |creation of new sources of electro-magnetic | | | | | |
| |radiation or increase of the capacity of the |[ ] |[ ] |[ ] |[ ] |[ ] |
| |existing ones? | | | | | |
| 9. | Land Use | | | | | |
| |Does the project implementation foresee | | | | | |
| |essential changes in the land use? |[ ] |[ ] |[ ] |[ ] |[ ] |
| 10. |Accident risk | | | | | |
| |Will the project implementation cause: | | | | | |
| 10.1. |the risk of explosion or discharge (spill) of | | | | | |
| |hazardous substances (including radioactive |[ ] |[ ] |[ ] |[ ] |[ ] |
| |substances, pesticides, oil products); | | | | | |
| 10.2. | Possible interaction with rescue operations or | | | | | |
| |evacuation plans? |[ ] |[ ] |[ ] |[ ] |[ ] |
|11. |Population | | | | | |
| |Will the project implementation change the | | | | | |
| |population pattern of the area (location, |[ ] |[ ] |[ ] |[ ] |[ ] |
| |density and number of population)? | | | | | |
| 12. |Buildings | | | | | |
| |Will the project implementation influence the | [ ] | [ ] | [ ] | [ ] | [ ] |
| |existing buildings? | | | | | |
| 13. |Transportation | | | | | |
| |Will the project implementation | | | | | |
| 13.1. |create additional traffic; | [ ] | [ ] | [ ] | [ ] | [ ] |
| 13.2. |influence the capacity of the existing parking | | | | | |
| |lots or demand for new ones; |[ ] |[ ] |[ ] |[ ] |[ ] |
| 13.3. |essentially influence the existing transport | [ ] | [ ] | [ ] | [ ] | [ ] |
| |systems; | | | | | |
| 13.4. |create changes in the flow of people and (or) | [ ] | [ ] | [ ] | [ ] | [ ] |
| |goods? | | | | | |
| 14. | Public services | | | | | |
| |Will the project implementation create the | | | | | |
| |demand for new or changed services in the | | | | | |
| |following areas: | | | | | |
| 14.1. |Fire fighting | [ ] | [ ] | [ ] | [ ] | [ ] |
| 14.2. |Police custody | [ ] | [ ] | [ ] | [ ] | [ ] |
| 14.3. |schools | [ ] | [ ] | [ ] | [ ] | [ ] |
| 14.4. | Parks and recreation sites | [ ] | [ ] | [ ] | [ ] | [ ] |
| 14.5. |Use of public objects, including roads | [ ] | [ ] | [ ] | [ ] | [ ] |
| 14.6. | Other services | [ ] | [ ] | [ ] | [ ] | [ ] |
| 15. |Energy | | | | | |
| |Will project implementation cause | | | | | |
| 15.1. |Considerable changes in energy or fuel | [ ] | [ ] | [ ] | [ ] | [ ] |
| |consumption; | | | | | |
| 15.2. |Considerable increase of demand for the existing| | | | | |
| |energy sources, necessity to develop new energy |[ ] |[ ] |[ ] |[ ] |[ ] |
| |sources? | | | | | |
| 16. |Public Utilities | | | | | |
| |Will the project implementation create the | | | | | |
| |demand for new systems or essential changes in | | | | | |
| |the existing systems of: | | | | | |
| 16.1. |Gas supply | [ ] | [ ] | [ ] | [ ] | [ ] |
| 16.2. |Electricity supply | [ ] | [ ] | [ ] | [ ] | [ ] |
| 16.3. |Water supply | [ ] | [ ] | [ ] | [ ] | [ ] |
| 16.4. |Sewerage system | [ ] | [ ] | [ ] | [ ] | [ ] |
| 17. |Human health | | | | | |
| |Will project implementation | | | | | |
| 17.1. |be harmful to the health of humans or increase | | | | | |
| |the probability of such harm; |[ ] |[ ] |[ ] |[ ] |[ ] |
| 17.2. |influence exposure of human health to potential | | | | | |
| |hazard? |[ ] |[ ] |[ ] |[ ] |[ ] |
| 18. |Synergetic impacts | | | | | |
| |Will project implementation | | | | | |
| 18.1. |influence the capacity of the object to degrade | | | | | |
| |the environment quality, reduce the number of | | | | | |
| |rare or endangered species of animals or plants | | | | | |
| |or limit their spreading; |[ ] |[ ] |[ ] |[ ] |[ ] |
| 18.2. |change the impacts which individually are not | | | | | |
| |essential but together might create a cumulative| | | | | |
| |effect (i.e., to add or multiply); |[ ] |[ ] |[ ] |[ ] |[ ] |
| 18.3. |influence the environmental impacts, which might| | | | | |
| |cause severe unfavourable impacts on humans |[ ] |[ ] |[ ] |[ ] |[ ] |
| |directly or indirectly? | | | | | |
Confirmation Note.
By this I confirm that aforesaid information disclosed by me is a reliable environment impact assessment of the relevant project.
|Responsible official | |
| |(position, signature and name, surname) |
Date ________________________
The Minister of Environmental Protection
and Regional Development V.Makarovs
Annex 10
to the Regulations # 356
of October 10, 2000
of the Cabinet of Ministers
Amount of Subsidies for Recycling or Reuse of Goods and Products
Harmful for the Environment
| No | Group of goods or merchandises | Unit of measurement | Recycling subsidy|
| | | |(LVL) |
| | | | |
| 1. | Mineral oils | kg | 0,024 |
| 2. | Power batteries and chemical power sources: | | |
| 2.1. | lead with capacity: | | |
| 2.1.2. | Up to 50 Ah |item | 1,35 |
| 2.1.3. | from 51 to 100 Ah |item | 2,40 |
| 2.1.4. | from 101 to 150 Ah |item | 3,15 |
| 2.1.5. | 151 and more Ah |item | 3,60 |
| 2.2. | other | kg | 0,80 |
| 3. | Ozone-depleting substances | | |
| 3.1. | HFO -11 (trichlorofluoromethane) | kg | 0,90 |
| 3.2. | HFO -12 (dichlorofluoromethane) | kg | 0,90 |
| 3.3. |HFO -113 (trichlorotrifluoroethane) | kg | 0,72 |
| 3.4. | Halon-1211 (bromochlorodifluoromethane) | kg | 2,70 |
| 3.5. | Halon-1301 (bromotrifluoromethane) | kg | 9,00 |
| 3.6. | Halon-2402 (dibromotetrafluoroethane) | kg | 5,40 |
| 3.7. | Tetrachlorocarbonate (tetrachloromethane) | kg | 0,99 |
| 3.8. | Methilchloroform (1,1,1 trichloroethane) | kg | 0,09 |
| 3.9. | Methilbromide | kg | 0,63 |
| 4. | Mercury luminescent bulbs | item | 0,09 |
| 5. | Tyres of all types | kg | 0,048 |
| 6. | Single-use tableware | kg | 0,045 |
| 7. | Oil filters |item | 0,08 |
| 8. | Packaging waste for utilisation: | | |
| 8.1. | Glass materials | kg | 0,020 |
| 8.2. | Polymer materials except PET | kg | 0,045 |
| 8.3. |PET | kg | 0,0525 |
| 8.4. |Metal materials | kg | 0,03 |
| 8.5. | Paper, board and other material laminates with polymer or metal components | kg | 0,03 |
| 8.6. |Paper, board or other natural fibres’ materials | kg | 0,006 |
Minister of Environmental Protection
and Regional Development V.Makarovs
................
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