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”
I.
1.
The General Clause
These Regulations shall establish the procedure of the application of provisions
of the law “On Natural Resource Tax” (hereinafter referred to as law).
II.
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:
4.1
an application containing information on the expected activity and the amount of
the natural resources to be extracted;
4.2 land utilisation confirming documents;
4.3 documents confirming legality of the natural resource extraction;
4.4
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;
4.5
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:
6.1
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;
6.2.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;
6.3.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;
6.4.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;
6.5.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;
6.6.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;
6.7.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;
6.8.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;
6.9.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;
6.10. 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;
6.11. 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).
III.
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:
17.1
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;
17.2
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;
17.3
volumes of thermal waters which are pumped back into the water extraction
horizons after their use without changing chemical composition of water (except
desalting);
17.4
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;
17.5
damping of ballast sand in special (approved) sites;
17.6
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;
17.7
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;
17.8
pollution of soil in landfills which has developed before the entry into force of the
Law before January 1, 1996;
17.9
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;
17.10 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;
17.11 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.
24. 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.
25. 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.
26. 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.
27. 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.
28. 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.
29. 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.
30. 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.
31. The coating of sausage, cheese wax and the filter-paper tea bag is not packaging and
shall not be taxed thereof.
32. 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.
33. 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:
33.1. documents confirming the payment of the natural resource tax on certain
goods or products and identifying the tax payer as an importer;
33.2. 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;
33.3. the natural resource tax payment document with the following information:
33.3.1. 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 ;
33.3.2. 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;
33.3.3. type of goods, amount, price and value;
33.3.4. the calculated tax;
33.3.5. the date of delivery of goods.
34. If a taxpayer has received the tax refund unlawfully, punitive sanctions shall be
applied according to Article 19 of the Law.
35. 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.
36. 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:
36.1
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;
36.2
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;
36.3
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.
37. 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.
38. 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).
39. The rationing of transfers to the state special environment protection budget shall be
as follows:
39.1
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;
39.2
100 per cent of all the tax payments on the activities referred to in point
10.7 hereof within the established limits;
39.3
100 per cent of all the tax payments on the extraction of natural resources
and pollution above the established limits;
39.4
100 per cent of all the tax payments on sales or import of goods or
products harmful to the environment;
39.5
100 per cent of the fine established by Article 19 of the Law;
39.6
100 per cent of the arrears and increase of the basic tax debt as established
in Article 20 of the Law.
40. 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.
41. 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.
42. 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):
42.1
the application for granting the tax allowance (Annex 8 hereof);
42.2
the adjudgement of the Ministry of Environment Protection and Regional
Development about the project;
42.3
the receipt issued by the local office of the State Revenue Service about
tax payments for the previous taxation year.
43. 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.
44. 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).
45. 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.
46. In case the decision is made to grant the tax allowance, it shall be valid for one
calendar year starting from the following quarter.
47. 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.
48. 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.
49. The recurrent tax allowance shall be granted according to the procedure laid down by
points 42, 43, 44, 45 and 46 hereof.
50. 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.
51. 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.
52. 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.
53. The size of the subsidy shall be established according to the amount of actually
disposed, recycled or reused goods or products.
54. 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
55. The Fund announces an open tender for subsidising in compliance with point 54 of
the Regulations.
56. 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:
56.1
conformity of the technology of an enterprise (company) with
technological and environment protection standards established by the
Ministry of Environment Protection and Regional Development;
56.2
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);
56.3
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));
56.4
estimated amounts of recycled remnants of goods or products harmful for
the environment and the sources of collecting them for the nearest three years.
57. 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.
58. 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.
59. 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.
60. 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
61. The tax rates set in Annex 3 of the Regulations shall come into force on January 1
2002.
62. The following Regulations of the Cabinet of Ministers are to be declared null and
void:
62.1
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).
62.2
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).
62.3
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).
62.4
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,
signature
Seal place
(date)
surname
and
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,
signature
surname
and
(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.
1
Type of Waste
Category
2
of Tax Rate
Hazardousness
(Ls / m3)
3
4
Basic Group O:
1.
Household waste
Non-hazardous
0.25
2.
Waste from construction sites and Non-hazardous
0.25
construction 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
food Non-hazardous
0.25
and
waste
from
processing
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 hazardous
and
filters
products
polluted
with
oil
1.50
12.
Utilised hydraulic, machine and hazardous
1.50
motor oils and other mineral oils
13.
Mazut, goudron and vaseline
14.
Petrol
and
kerosene
used
hazardous
1.50
for hazardous
1.50
hazardous
1.50
cleaning of machinery
15.
Brake fluids and filters
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 extremely hazardous
50.00
and iodine
19.
Freons
hazardous
20.
Waste containing polychlorinated extremely hazardous
1.50
50.00
biphenyl
21.
Thiol, sulphuric acids, sulphides, hazardous
1.50
disulphides
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
1.50
hazardous
28.
Cooling liquids
hazardous
1.50
29.
Waste of synthetic detergents
hazardous
1.50
30.
Combined forms of or containing hazardous
1.50
nitric acid, nitre or 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 extremely hazardous
50.00
and insecticides)
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 hazardous
1.50
treatment with mordant
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 hazardous
1.50
of metals, and metal 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 hazardous
asbestos
Group
mercury:
G.
Waste
containing
1.50
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 hazardous
1.50
Meat and fish processing waste
hazardous
1.50
Vegetable oil waste
hazardous
1.50
pharmaceutical hazardous
1.50
purification materials
Waste
from
industry and medicinal institutions
Slag from sewage treatment plants hazardous
1.50
with increased content of toxic
substances
Photo plates and chemicals used in hazardous
1.50
photography
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 noncompressed 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 Tax rate (Ls/m3)
hazardousness
1.
Dust(containing
no
heavy non-hazardous
4.00
metals)
2.
Carbon oxide (CO)
medium hazardous
5.50
3.
Sulphur dioxide (SO 2)
hazardous
13.00
4.
Nitric oxides (NOx-the sum of hazardous
13.00
nitric oxides 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
non-organic hazardous
13.00
others
compounds
9.
Heavy metals (Cd, Ni, Sn, Hg, extremely
820.00
Pb, Zn, Cr, As, Se, Cu) and hazardous
their compounds recalculated
to the respective metal
10.
Vanadium
pentoxide extremely
recalculated to vanadium
820.00
hazardous
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 Tax rate (Ls/m3)
hazardousness
1.
Chemical
medium hazardous
30.00
Total nitrogen (N medium hazardous
30.00
consumption
of
oxygen
2.
tot.)
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 Tax rate (Ls/m3)
hazardousness
1.
Total nitrogen (N medium hazardous
100.00
tot.)
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
hazardous
1000.00
Polycyclic aromatic hazardous
1000.00
compounds
7.
hydrocarbons
8.
Oil
products
and hazardous
1000.00
mineral oils
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 extremely hazardous 10000.00
pesticides
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
Code
Tax rate
Description
on
natural
resources
1
2
3
1.
Mineral oils
1.1.
2710
00
81
0
0
1
4
5
---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
2.3.
2903
2903
19
19
10
90
0
0
0
0
1
1
---1,1,1-trichloretan
LVL0,10/
(methylchlorophorm)
kg
---the others
LVL0,10/
kg
2.4.
2903
30
33
0
0
1
---
bromomethane
(methyl LVL0,70/
bromide)
2.5.
2903
42
00
0
0
1
kg
dichlorodifluoromethane, LVL1,00/
Freon-12
kg
--
(HFO-12)
2.6.
2903
43
00
0
0
1
trichlorotrifluoroethane, LVL0,80/
Freon-13
kg
--
(HFO-13)
2.7.
2903
46
10
0
0
1
---
bromochlorodifluoromethane
LVL3,00/
(Halon-1211)
2.8.
2903
46
20
0
0
1
---
bromotrifluoromethane LVL10,0
(Halon-1301)
2.9.
2.10.
2903
2903
46
49
90
30
0
0
0
0
1
1
---
kg
0/kg
dibromotetrafluoroethane LVL6,00/
(Halon-2402)
kg
-----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
LVL0,04
0/kg
2.45.
2903
49
30
0
3
6
-----CHF2Cl
LVL0,05
5/kg
2.46.
2903
49
30
0
3
7
-----CH2FCl
LVL0,02
0/kg
2.47.
2903
49
30
0
3
8
-----C2HFCl4
LVL0,04
0/kg
2.48.
2903
49
30
0
3
9
-----C2HF2Cl3
LVL0,08
0/kg
2.49.
2903
49
30
0
4
0
-----C2HF3Cl2
LVL0,02
0/kg
2.50.
2903
49
30
0
4
1
-----C2HF4Cl
LVL0,02
2/kg
2.51.
2903
49
30
0
4
2
-----C2H2FCl3
LVL0,05
0/kg
2.52.
2903
49
30
0
4
3
-----C2H2F2Cl2
LVL0,05
0/kg
2.53.
2903
49
30
0
4
4
-----C2H2F3Cl
LVL0,06
0/kg
2.54.
2903
49
30
0
4
5
-----C2H3FCl2
LVL0,07
0/kg
2.55.
2903
49
30
0
4
6
-----CH3FCl2
LVL0,11
0/kg
2.56.
2903
49
30
0
4
7
-----C2H3F2Cl
LVL0,07
0/kg
2.57.
2903
49
30
0
4
8
-----CH3F2Cl
LVL0,06
5/kg
2.58.
2903
49
30
0
4
9
-----C2H4FCl
LVL0,00
5/kg
2.59.
2903
49
30
0
5
0
-----C3HFCl6
LVL0,07
0/kg
2.60.
2903
49
30
0
5
1
-----C3HF2Cl5
LVL0,09
0/kg
2.61.
2903
49
30
0
5
2
-----C3HF3Cl4
LVL0,08
0/kg
2.62.
2903
49
30
0
5
3
-----C3HF4Cl3
LVL0,09
0/kg
2.63.
2903
49
30
0
5
4
-----C3HF5Cl2
LVL0,07
0/kg
2.64.
2903
49
30
0
5
5
-----CF3CF2CHCl2
LVL0,02
5/kg
2.65.
2903
49
30
0
5
6
-----CF2ClF2CHClF
LVL0,03
3/kg
2.66.
2903
49
30
0
5
7
-----C3HF6Cl
LVL0,10
0/kg
2.67.
2903
49
30
0
5
8
-----C3H2< /sub>FCl5
LVL0,09
0/kg
2.68.
2903
49
30
0
5
9
-----C3H2F2Cl4
LVL0,10
0/kg
2.69.
2903
49
30
0
6
0
-----C3H2F3Cl3
LVL0,23
0/kg
2.70.
2903
49
30
0
6
1
-----C3H2F4Cl2
LVL0,28
0/kg
2.71.
2903
49
30
0
6
2
-----C3H2F5Cl
LVL0,52
0/kg
2.72.
2903
49
30
0
6
3
-----C3H3FCl4
LVL0,09
0/kg
2.73.
2903
49
30
0
6
4
-----C3H3F2Cl3
LVL0,13
0/kg
2.74.
2903
49
30
0
6
5
-----C3H3F3Cl2
LVL0,12
0/kg
2.75.
2903
49
30
0
6
6
-----C3H3F4Cl
LVL0,14
0/kg
2.76.
2903
49
30
0
6
7
-----C3H4FCl3
LVL0,01
0/kg
2.77.
2903
49
30
0
6
8
-----C3H4F2Cl2
LVL0,04
0/kg
2.78.
2903
49
30
0
6
9
-----C3H4F3Cl
LVL0,03
0/kg
2.79.
2903
49
30
0
7
0
-----C3H5FCl2
LVL0,02
0/kg
2.80.
2903
49
30
0
7
1
-----C3H5F2Cl
LVL0,02
0/kg
2.81.
2903
49
30
0
7
2
-----C3H6FCl
LVL0,03
0/kg
3.
Disposable plastic dishes and tableware
3.1.
3924
10
00
0
0
1
--disposable
plates,
bowls, 25
%
mugs, cups, glasses, cocktail from the
jawsticks,
knives,
spoons, roulade cuttings
4.
Tires of all types
4.1.
4011
10
00
0
0
1
forks, value
in
LVL
-for cars (including lorries for LVL0,06/
transporting passengers, trucks kg
and racing cars)
4.2.
4011
20
10
0
0
1
--with a load-meter not more LVL0,06/
than 121
4.3.
4011
20
90
0
0
1
--
with
kg
a
load-meter
not LVL0,06/
4.4.
4011
30
10
0
0
1
surpassing 121
kg
--in civil aviation
LVL0,06/
kg
4.5.
4011
30
90
0
0
1
-- the others
LVL0,06/
kg
4.6.
4.7.
4011
4011
40
40
20
80
0
0
0
0
1
1
--for oblique with a diameter LVL0,06/
not surpassing 33 cm
kg
--the others
LVL0,06/
kg
4.8.
4.9.
4011
4011
50
50
10
90
0
0
0
0
1
1
--shells of tires with inner LVL0,06/
tubes
kg
--the others
LVL0,06/
kg
4.10.
4011
91
10
0
0
1
---for utilisation in vehicles LVL0,06/
used in agriculture or forestry
4.11.
4.12.
4011
4011
91
91
30
90
0
0
0
0
1
1
kg
---for utilisation in vehicles LVL0,06/
used in civil construction
kg
---the others
LVL0,06/
kg
4.13.
4011
99
10
0
0
1
--- for utilisation in vehicles LVL0,06/
used in agriculture or forestry
4.14.
4011
99
30
0
0
1
kg
--- for utilisation in vehicles LVL0,06/
used in civil construction
kg
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 LVL0,06/
aviation
4.17.
4012
10
30
0
0
1
kg
-for cars (including lorries for LVL0,06/
transporting passengers, trucks kg
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.
4.21.
4012
4012
20
20
10
90
0
0
0
0
1
1
--
for
utilisation
in
civil LVL0,06/
aviation
kg
--the others
LVL0,06/
kg
4.22.
4012
90
20
0
0
1
--hard or semi-pneumatic tires
LVL0,06/
kg
4.23.
4.24.
4012
4012
90
90
30
90
0
0
0
0
1
1
--
tires
with
changeable LVL0,06/
protectors
kg
--brake shoes
LVL0,06/
kg
5.
Oil filters
5.1.
8421 23 10 0 0 1 ----for oil filtering
LVL0,10/g
ab.
5.2.
8421 23 90 0 0 1 ---- for oil filtering
LVL0,10/g
ab.
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
6.1.4
8506 50
15 %
- 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 15 %
more but not 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 %
- iron - nickel batteries:
6.2.2.
8507 40
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
6.2.3.1.
8507 80 10 0 0 1 --for utilisation in civil aviation
-the other batteries:
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
separators)
batteries
of
(including
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/pe
r piece
--the others:
---of mass not surpassing 5 kg:
8507 10 31 0
6.3.1.2.
----working with liquid electrolytes:
8507 10 31 0 0 1 -----with power capacity under 50 Ah
LVL1,50/pe
r piece
6.3.1.3.
8507 10 31 0 0 2 ----- with power capacity from 51 to100 LVL3,00/pe
Ah
6.1.3.4.
8507 10 31 0 0 3 ----- with power capacity from 101 to150 LVL4,50/pe
Ah
6.3.1.5.
r piece
8507 10 31 0 0 9 -----the others
r piece
LVL6,00/
per piece
8507 10 39 0
6.3.1.6.
----the others:
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 LVL3,00/
Ah
6.3.1.8.
8507 10 39 0 0 3 ----- with power capacity from 101 to 150 LVL4,50/
Ah
6.3.1.9.
per piece
8507 10 39 0 0 9 -----the others
per piece.
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 LVL3,00/
Ah
per piece
6.3.1.13. 8507 10 81 0 0 3 ----- with power capacity from 101 to150 LVL4,50/
Ah
6.3.1.14. 8507 10 81 0 0 9 -----the others
per piece
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 LVL3,00/
Ah
per piece.
6.3.1.17. 8507 10 89 0 0 3 ----- with power capacity from 101 to150 LVL4,50/
Ah
6.3.1.18. 8507 10 89 0 0 9 -----the others
per piece
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 LVL3,00/
Ah
6.3.2.4.
8507 20 31 0 0 3 ----- with power capacity from 101 to 150 LVL4,50/
Ah
6.3.2.5.
per piece
8507 20 31 0 0 9 -----the others
per piece
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 LVL3,00/
Ah
6.3.2.8.
8507 20 39 0 0 3 ----- with power capacity from 101 to 150 LVL4,50/
Ah
6.3.2.9.
per piece
8507 20 39 0 0 9 -----the others
per piece
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 LVL3,00/
Ah
per piece
6.3.2.12. 8507 20 81 0 0 3 ----- with power capacity from 101 to 150 LVL4,50/
Ah
6.3.2.13. 8507 20 81 0 0 9 -----the others
per piece
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 LVL3,00/
Ah
per piece
6.3.2.16. 8507 20 89 0 0 3 ----- with power capacity from 101 to 150 LVL4,50/
Ah
6.3.2.17. 8507 20 89 0 0 9 -----the others
per piece.
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
Protection
Development
Environment
and
Regional
Remarks
of
the
Regional
Environment Board on the utilisation
of natural resources
concerning
the
correctness
of
recorded limits and amounts and the
correctness of the tax estimate
The manager of the
The
company (enterprise)
statement
approved
by
(name, surname and
signature)
Seal place
(name, surname and
Seal place
signature
of
the
inspector
of
the
Regional
Environment Board)
The
Date
chief
accountant
(name, surname and signature)
Number
The
of
pages
statement
of
the
statement
was
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 Area
Payment for the Payment for the Total
the company Code
amounts within amounts
(enterprise)
the established exceeding
limits (in Ls)
2
1.
Extraction
of
3
natural
resources
1.1.
1.2.
Total:
2.
Environme
XXX
4
the Ls)
identifying
substantiation
established
5
tax Total
payment (in allowances,
payment
the
(in Ls)
(in Ls)
limits (in Ls)
1
tax Granted
6
7
8
nt 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
Measurement
The
Total tax Allowances,
The total Tax pre- The
object
unit
actual
payment
amount
amount:
(in Ls)
Import
3
4
Import
Goods harmful to the environment*
of
payment
tax (Ls)
payments
amount
payable
(in Ls)
(in Ls)
(in Ls)
sales
2
of
alleviation
and
1
The amount
5
6
7
8
9
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 allowances
(copies enclosed)
No
Substantiation: documents
confirming advanced payment 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 the budgets
Name
1
Area
code
within the
limits
(column 4,
Form 2) in
LVL
From state
special
environment
al budget
from special
environment
protection
budgets of
local
authorities
In state
special
environment
al budget
In local
authorities’
special
environme
ntal
protection
budgets
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.
N
o.
Object of tax
Unit Actual
volume
Actual Limit/
volum quota
e
since
Jan 1
Amount
above
the limit
Rate
LVL
Payment
for the
amount
within the
limit
Payment
for the
amount
above the
limit
Total
tax
1
2
3
4
5
6
7
8
9
10
11
1
Extraction of
natural
resources
XX
XXX
XXX
XXX
XXX
XX
.
1
.1
.
1
.2
.
Total
X
2
.
X
Pollution of
environment
2
.1
.
2
.2
.
Sub-total
XX
X
XXX
XXX
XXX
XXX
Total
XX
X
XXX
XXX
XXX
XXX
XX
X
Calculation
prepared by
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
____ quarter
______year
____ quarter
______year
____ quarter
______year
____ quarter
LVL_______
_
LVL_______
_
LVL_______
_
LVL_______
_
From local authorities’
special environmental
LVL
protection budget
________
LVL
________
LVL
________
LVL
________
Total:
LVL_______
LVL_______
LVL_______
From the state special
environmental
protection budget
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
funding
Decision number
and date of 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
3.1 drinking water
3.2 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
impact
Will
possibly
reduce the
impact
Will not
affect the
impact
Will
possibly
enhance
the impact
Will
enhance
the
impact
1
2
3
4
5
6
7
1.
Earth
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
1. EARTH. Will
the project
implementation
cause:
1.1.
1.2.
degradation of
the soil structure,
removing,
pressing or
covering of soil;
changes in
topography of
peculiarities of
landscape;
1.3.
enhanced any wind
or water caused
erosion in this
place or
surroundings;
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
essential emissions
in the air or
worsening or air
quality in
surroundings;
[]
[]
[]
[]
[]
2.2.
2.1 creation of
[]
[]
[]
[]
[]
2.3.
changes in the
airflows,
temperature or
other local or
regional changes
of the climate?
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
1.4.
2.
changes in the
processes of
sedimentation or
erosion that
might change
beds of rivers,
streams, lakes
and bays?
Air
Will the project
cause
2.1.
3.
unpleasant
smell;
Water
Will the project
implementation
cause
3.1.
changes in the
streams or water
flow direction;
3.2.
3.3.
3.4.
3.5.
3.6.
3.7.
4.
changes in the
absorption
[]
capacity of
draining systems
or speed or
volume of surface
flow downs;
changes in the flow
of spring flood;
discharges into
surface or ground
waters or any other
changes in the
quality of surface
or ground waters;
changes in the
direction or speed
of the flow of
ground waters;
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
changes in the volume of ground
water, including direct pumping
or suction;
[]
[]
[]
[]
[]
discharges into wastewater
sewerage or rain water
collection channels?
[]
[]
[]
[]
[]
Flora
Will project implementation
cause
4.1.
4.2.
4.3.
changes in the diversity of species
or numbers of representatives in
any species;
decline in numbers of
representatives in any rare and
unique or endangered species;
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
introduction of any new species
or creation of barriers to spread
of the existing species?
[]
[]
[]
[]
[]
5.
Fauna
Will project implementation
cause
5.1.
5.2.
5.3.
changes in the diversity of
species or numbers of
representatives (including birds,
mammals, amphibians, fish,
[]
benthos organisms and insects);
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
creation of new sources of
vibration or capacity increase of
[]
the existing ones?
[]
[]
[]
[]
[]
[]
[]
decline in numbers of
representatives in any rare and
unique or endangered species;
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.
7.
Light and Flashing
Will the project implementation
create new sources of light or
[]
flashing?
8.
Radiation
[]
Will project implementation
cause
8.1.
8.2.
9.
necessity to have new sources
of ionisation or increase the
capacity of the existing sources; [ ]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
Will the project implementation
change the population pattern
[]
of the area (location, density
and number of population)?
[]
[]
[]
[]
[]
[]
[]
[]
creation of new sources of
electro-magnetic radiation or
increase of the capacity of the
existing ones?
Land Use
Does the project
implementation foresee
essential changes in the land
use?
10.
Accident risk
Will the project implementation
cause:
10.1.
10.2.
11.
12.
the risk of explosion or
discharge (spill) of hazardous
substances (including
radioactive substances,
pesticides, oil products);
Possible interaction with
rescue operations or evacuation
plans?
Population
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
14.1 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.
17.2.
18.
be harmful to the health of
humans or increase the
probability of such harm;
influence exposure of human
health to potential hazard?
Synergetic impacts
Will project implementation
18.1.
18.2.
18.3.
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;
change the impacts which
individually are not essential
but together might create a
cumulative effect (i.e., to add or
[]
multiply);
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