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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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The translation of this document is outdated.
Translation validity: 21.11.2009.–31.05.2013.
Amendments not included: 21.05.2013., 20.08.2013., 20.12.2016.
Republic of Latvia

Cabinet
Regulation No. 1293
Adopted 3 November 2009

Procedures for Exemption from Payment of the Natural Resources Tax for Packaging and Disposable Tableware and Accessories

Issued pursuant to
Section 8, Paragraph two, Clauses 1, 2, 3, 4 and 5 of the
of the Natural Resources Tax Law

1. These Regulations prescribe:

1.1. the procedures by which the manager of packaging or disposable tableware and accessories (hereinafter - disposable tableware) shall submit to an institution specified in regulatory enactments and subordinate to the Ministry of Environment (hereinafter - ministry) documents, which confirm the application of the used packaging or disposable tableware management system (hereinafter - management system) and participation of the contracting partners of the manager of the packaging or disposable tableware (hereinafter - manager) in the operation of such a system;

1.2. the procedures by which a payer of natural resources tax (hereinafter - taxpayer) shall submit documents to an institution specified in regulatory enactments and subordinate to the ministry, which confirm the application of the management system established by the taxpayer;

1.3. the requirements for the establishment and application of the management system, as well as the requirements for managers whose contracting partners do not pay the natural resources tax for the packaging or disposable tableware (hereinafter - tax);

1.4. the procedures by which the manager whose contracting partners do not pay tax shall submit an audited report regarding the management of the used packaging or disposable tableware and the calculated tax;

1.5. the sample of the report referred to in Sub-paragraph 1.4 of these Regulations and the information to be included in the report;

1.6. the procedures by which a taxpayer who has personally established and applies the management system and does not pay the tax shall submit a report regarding the management of the used packaging or disposable tableware and the calculated tax; and

1.7. the sample of the report referred to in Sub-paragraph 1.6 of these Regulations and the information to be included in the report.

2. Within the scope of the management system a manager shall ensure the following:

2.1. the recovery of the used packaging or disposable tableware (including recycling) - in amounts which are not less than the amounts specified in the regulatory enactments regulating the management of packaging;

2.2. the collection of used packaging and disposable tableware created in households in all regions of the management of household waste in at least one collection area of sorted waste, which has been established by the manager (merchant), the local government or a waste management operator, in not less than 50 cities or villages where there are more than 2000 inhabitants, if each collection area of sorted waste is located in the different city or village of the respective region;

2.3. operation of the collection system of used packaging and disposable tableware in accordance with the approved regional plans for waste management in the separate collection points of waste or collection areas of sorted waste established by a local government or household waste management operator or in the separate collection points of waste or in collection areas of sorted waste established by the manager personally which have been established in accordance with the regulatory enactments regarding the sites for waste collection and sorting and composting of biodegradable waste, if such have not been established in the territory of the relevant local government. The separate collection of used packaging may be performed additionally by organising the acceptance of used packaging in points established specially for the acceptance of used packaging; and

2.4. not less than four communication events in a calendar year (including informative events, educational events and community participation events) for informing and involving the community in the management of used packaging and disposable tableware.

3. In order to receive an exemption from tax payment, the taxpayer who has personally established and applies the management system shall only utilise such used packaging or disposable tableware for recovery which has been collected in the administrative territory of the respective local government in which the taxpayer is performing commercial activities.

4. A taxpayer or manager shall only include such sorted waste collection areas which are in the ownership or possession thereof, or with the owners, possessors or managers of which the taxpayer or manager has entered into contracts directly or intermediately regarding the collection of packaging and disposable tableware, in the establishment and implementation plan of a management system (hereinafter - management plan).

5. In order to receive exemption from payment of tax for packaging or disposable tableware (hereinafter - exemption), a taxpayer who has personally established and applies the management system, shall submit the following documents to the Latvian Environmental Protection Fund Administration (hereinafter - Fund Administration):

5.1. an application addressed to the ministry (Annex 1) regarding application of an exemption. the documents submitted (or parts thereof) in which information provided is a commercial secret of the merchant shall be indicated in the application; and

5.2. the management plan (Annex 2) in which a complex of measures is specified for the next three calendar years, anticipating that the used packaging sold by the taxpayer or for ensuring personal economic activities or disposable tableware sold in retail trade and public catering shall be collected, recycled and recovered in accordance with the regulatory enactments regulating environmental protection.

6. In order for a taxpayer who has entered into a management contract regarding the application of a management system, to receive exemption, the manager shall submit the following documents to the Fund Administration:

6.1. an application addressed to the ministry (Annex 1) regarding application of an exemption. the documents submitted (or parts thereof) in which information provided is a commercial secret of the merchant shall be indicated in the application;

6.2. the management plan (Annex 2) for the next three calendar years; and

6.3. the attestation of a certified auditor regarding the equity capital and reserve size of the manager in the amount of 2% of the tax calculated for half a year or guarantees issued by a bank or guarantee letters or a copy of the civil liability insurance policy of the manager for the relevant amount. The financial security referred to in this Paragraph shall be in force throughout the period of operation of the management contract entered into with the Fund Administration and four months after the termination of the operation of the contract referred to.

7. The taxpayer and manager shall submit all documents to the Fund Administration electronically if they have been prepared in accordance with the regulatory enactments regarding the drawing up of electronic documents, or in paper format (bound together).

8. Upon submitting a management plan to the Fund Administration, a taxpayer who has personally established and applies the management system shall not submit the table in Annex 2, referred to in Paragraphs 6 and 9 to these Regulations.

9. The recycling and recovery volumes of used packaging and disposable tableware within the framework of management systems shall conform to the recycling and recovery volumes of the used packaging specified in the regulatory enactments regulating environmental protection. The volume of used packaging and disposable tableware which is collected by the end of a calendar year, but which is recycled or recovered in the next calendar year, shall be added by the manager to the volumes of used packaging and disposable tableware to be recycled or recovered in the next calendar year.

10. The Fund Administration shall evaluate the documents referred to in Paragraph 5 or 6 of these Regulations within five working days after receipt thereof. The documents, which have been submitted in accordance with the requirements specified in Paragraph 5 or 6 of these Regulations, shall be sent for evaluation to the Packaging Management Council (hereinafter - council). The council shall prepare and submit a recommendation to the Fund Administration regarding entering into a contract for the application of a management system (hereinafter - management contract) and application of an exemption within three weeks after receipt of the documents.

11. Within a period of one month following the receipt of the documents referred to in Paragraph 5 or 6 of these Regulations, the Fund Administration shall ascertain the conformity of the management system with the management plan submitted (including regarding the existence of a collection and sorting site for used packaging and disposable tableware indicated in the plan, the conformity of such sites with regulatory enactments and regarding the existence of contracts regarding the collection of used packaging and disposable tableware, if such are indicated in the management plan). The ministry shall evaluate the recommendation of the council and take a decision regarding the entering into of a management contract and the application of an exemption within a period of one month following the receipt of the documents referred to in Paragraph 5 or 6 of these Regulations in the Fund Administration.

12. If it is established that the documents referred to in Paragraph 5 or 6 of these Regulations are incomplete, the Fund Administration shall inform the taxpayer or manager who has submitted the documents thereof. If the missing information is not submitted to the Fund Administration within a period of two weeks or if incomplete information is submitted, the ministry shall take a decision regarding the refusal to enter into a management contract and apply an exemption.

13. The types of materials of the used packaging or disposable tableware, to which an exemption is applicable, as well as the period of time, for which it is granted, shall be indicated in the decision regarding entering into a management contract and application of exemption. A management contract shall be entered into and the exemption shall be granted for the period of time, which is indicated in the application by the taxpayer or the manager, but not longer than for three years.

14. A management contract and the exemption shall take effect from the first date of the subsequent quarter after signing of the respective management contract.

15. If taxpayers, which have entered into a management contract with the respective manager, change, the respective amendments shall be made to the annex to the management contract entered into with the Fund Administration. New taxpayers shall only be indicated in the annex to the management contract following the taking of a separate decision. An exemption shall be applicable to new contract partners of a management system from the first date of the subsequent quarter after the taking of the separate decision referred to and the making of the amendments in the relevant management contract. Amendments shall not be made to the annex to the management contract more than once in a quarter.

16. A manager whose contracting partners have received exemptions, shall submit information to the Fund Administration regarding new contract partners once per quarter by the fifteenth date of the second month of each quarter and:

16.1. precisely defined information regarding the type of the planned materials of the packaging and the volume of utilisation thereof or the type of the planned materials of the disposable tableware and the volume of utilisation thereof (in accordance with Annex 2, Table 1 of these Regulations); and

16.2. precisely defined information regarding the conformity of the planned types and volumes of the used packaging and disposable tableware to be collected, recycled and recovered by the new contracting partners pursuant to the regulatory enactments regulating environmental protection (in accordance with Annex 2, Table 2 of these Regulations) with the accepted management plan; and

16.3. a precisely defined attestation regarding financial security in accordance with Sub-paragraph 6.3 of these Regulations, taking into account the types of material and volumes of used packaging and disposable tableware of the new contracting partners, if the amount of the financial security has increased by at least 20%.

17. The duty of a manager or a taxpayer who has entered into a management contract with the Fund Administration, shall be to notify the Fund Administration regarding changes to the fulfilment of liabilities included in the management plan. The Fund Administration shall inform the council and ministry in writing regarding the changes recommended by the manager or taxpayer for the fulfilment of liabilities included in the management plan.

18. The Fund Administration shall review the application of exemption in accordance with the procedures specified in Paragraphs 10 and 11 of these Regulations and, if necessary, the ministry shall take a decision regarding the making of amendments to the management contract. Following the taking of a decision the Fund Administration and taxpayer or manager shall make amendments to the management contract in accordance with the regulatory enactments regarding the entering into, amendment and termination of management contracts.

19. If a taxpayer or manager does not apply a management system or applies it in a partial amount, or does not fulfil the liabilities included in the management contract, the Fund Administration shall, within a period of 10 working days following the establishment of the non-fulfilment of liabilities included in the management contract, draw up an appropriate statement and request an explanation from the taxpayer or manager in writing regarding the non-fulfilment of the liabilities of the management contract.

20. If a taxpayer or manager has not submitted the explanation referred to in Paragraph 19 of these Regulations within a period of two weeks after the receipt of the request for an explanation or if the explanation does not contain evidence regarding the rectification of deficiencies or regarding circumstances which are independent of the taxpayer or manager and due to which the liabilities of the management contract are not fulfilled, the ministry, based on the recommendation of the council, shall take a decision within a period of 10 working days regarding the termination of the management contract and the suspension of the application of the exemption, commencing with the first day of the first month of the following quarter.

21. The taxpayer may enter into a contract regarding the management of used packaging or disposable tableware of one type of material with only one manager. If the Fund Administration, when evaluating the information provided by the managers establishes that the taxpayer has entered into a contract regarding the management of used packaging or disposable tableware of one type of material with several managers, the respective taxpayer shall be warned in writing regarding the violation established and given one month from the day of the sending of the warning to enter into a contract with only one manager. The taxpayer shall inform the Fund Administration in writing regarding the entering into of the contract referred to. If the Fund Administration has not received the relevant information within a period of a month from the day of the sending of the warning, it shall turn to the ministry with a request to suspend the application of the exemption granted to the taxpayer.

22. If a taxpayer who has entered into a management contract with a manager and is exempt from payment of tax, or the manager, breaks the contract, the application of exemption shall be suspended commencing from the first date of the following month after the receipt of the decision and the making of the relevant amendment in the annex to the management contract entered into by the Fund Administration and manager. The manager shall inform the Fund Administration regarding termination of the respective contract with the taxpayer, specifying the date of termination of the contract. Amendments shall be made to the annex to the management contract not more than once in a quarter.

23. The taxpayer who has entered into a management contract with a manager is entitled to terminate the contract with the respective manager and enter into a contract with another manager not more than once during a calendar year.

24. The taxpayer who is exempt from payment of tax, or a manager whose contracting partners are exempt from payment of tax, shall each quarter by the thirteenth date of the following month of the quarter submit a report to the Fund Administration regarding the packaging of goods and products sold or used for the provision of the economic activities thereof in the quarter or the volume of disposable tableware sold in retail trade or public catering, the calculated tax and information regarding the changes to the activities of the collection area for sorted waste (in accordance with Annex 3, Tables 2 and 4 of these Regulations). The report shall be submitted electronically if the document is prepared in accordance with the regulatory enactments regarding the drawing up of electronic documents or in paper format (bound together) and in electronic format, saved on an external data carrier.

25. A manager whose contracting partners are exempt from payment of tax, and a taxpayer who has personally established and applies the management system, shall submit a report to the Fund Administration regarding the management of packaging and disposable tableware (hereinafter - report) (Annex 3) twice a year (regarding the time period from 1 January to 30 June - by 20 August of the respective year and regarding the time period from 1 July to 31 December - by 20 February of the following year). A taxpayer who has personally established and applies a management system and is exempt from payment of tax, shall not append Annex 3, Table 10 of these Regulations to the report. The report shall be submitted electronically if the document is prepared in accordance with the regulatory enactments regarding the drawing up of electronic documents or in paper format (bound together) and in electronic format, saved on an external data carrier. If it is established that, in accordance with the report submitted by the manager or taxpayer recovery has not been fulfilled for the respective time period in at least 40% of the volume to be recovered in the time period, the Fund Administration shall perform the activities referred to in Paragraphs 29 and 30 of these Regulations.

26. A manager whose contracting partners are exempt from payment of tax, shall submit an audited report to the Fund Administration each year by 1 May regarding the previous year in accordance with Annex 3 to these Regulations. The report shall be submitted electronically if the document is prepared in accordance with the regulatory enactments regarding the drawing up of electronic documents or in paper format (bound together) and in electronic format, saved on an external data carrier. The manager shall append the auditor's opinion specified in the regulatory enactments of environmental protection to the report regarding the conformity of the information referred to in the report which is specified in the regulatory enactments regarding the registration and management of packaging and disposable tableware.

27. A taxpayer who has personally established and applies a management system and is exempt from payment of tax, shall submit a report to the Fund Administration each year by 1 May regarding the previous year in accordance with Annex 3 to these Regulations. The report shall be submitted electronically if the document is prepared in accordance with the regulatory enactments regarding the drawing up of electronic documents or in paper format (bound together) and in electronic format, saved on an external data carrier.

28. The taxpayer and manager shall have a duty, at the request of the State institutions administering taxes and an official of the Fund Administration (in whose competence is the control of the management of packaging and disposable tableware) to show the originals of documents which confirm the veracity of the information included in the management plan and the originals of the documents indicated in the report (including the contracts, attestations regarding the packaging collected, accepted and recycled or recovered by the merchant and the volume of disposable tableware per types of material in a specific time period, documents which confirm the sale of used packaging for reuse).

29. Within a period of five working days following the receipt of the documents referred to in Paragraphs 24, 25, 26 or 27 of these Regulations the Fund Administration shall perform the evaluation of the conformity thereof, as well as preparing and submitting an opinion to the council within a period of three weeks regarding the fulfilment of the management plan. The council shall evaluate the opinion of the Fund Administration and, if necessary, prepare a recommendation regarding the making of amendments in the management contract.

30. If it is established that the documents referred to in Paragraphs 24, 25, 26 or 27 of these Regulations are incomplete, the Fund Administration shall inform the taxpayer or manager who has submitted the documents thereof. If the missing information is not submitted to the Fund Administration within a period of two weeks or if incomplete information is submitted, the ministry shall take a decision regarding the making of amendments to a management contract and, if necessary, the suspension of the application of an exemption granted to the taxpayer.

31. If it is indicated in the auditor's opinion referred to in Paragraph 26 of these Regulations that the fulfilment of the management plan does not conform with the requirements of legal enactments or if the plan is not fulfilled appropriately, within a period of 10 working days after the receipt of the documents referred to in Paragraph 26 of these Regulations, the Fund Administration shall warn the manager in writing regarding the violation established and give a period of one month for the rectification of the violations from the day of the sending of the warning. The manager shall inform the Fund Administration regarding measures as a result of which the violation is rectified or, if the violation could not be rectified within the time period specified - regarding the measures for the rectification of the violation and the course of implementation (timetable) thereof, or regarding objective reasons why it is not possible to rectify the violation. If the Fund Administration has not received the relevant information within a period of three working days after the end of the time period indicated in the warning or if the information submitted is not objective, it shall inform the council in writing and turn to the ministry with a request to suspend the exemption granted to the taxpayer.

32. The Fund Administration shall place a list of the managers which have entered into management contracts with the Fund Administration on its Internet homepage.

33. Exemptions regarding which a decision is taken up to the day of the coming into force of these Regulations shall be in force until the end of the period of validity thereof, if the taxpayer who has personally established and applies the management system and is exempt from payment of tax, or a manager whose contracting partners are exempt from the payment of taxes, ensures the requirements referred to in these Regulations.

34. A manager whose contracting partners are exempt from the payment of tax up to the date of the coming into force of these Regulations shall submit an attestation to the Fund Administration by 4 December 2009 regarding financial security in accordance with Sub-paragraph 6.3 of these Regulations.

35. A taxpayer who has personally established and applies the management system and is exempt from payment of tax, or a manager whose contracting partners are exempt from the payment of tax shall:

35.1. submit a precisely defined management plan to the Fund Administration in accordance with Paragraph 2 of these Regulations by 4 December 2009; and

35.2. not include Table 6 of Annex 3 referred to in these Regulations in the reports and audited report regarding 2009, but shall submit a description regarding the communication measures performed in free format.

36. Cabinet Regulation No. 446 of 17 June 2008, Procedures for Exemption from the Natural Resources Tax for Packaging and Disposable Tableware and Accessories, (Latvijas Vēstnesis (official Gazette of the Government of Latvia) 2008, No. 98) is repealed.

Prime Minister V. Dombrovskis

Minister for Environment R. Vējonis

 

Annex 1
Cabinet Regulation No.1293
3 November 2009

Application Regarding Exemption from Payment of the Natural Resources Tax

To the Latvian Environmental Protection Fund Administration
(for submission to the Ministry of Environment)

I request that the Ministry of Environment grants  
  (name of the merchant)1
   
(unified registration number, legal address)

exemption from payment of the natural resources tax regarding the following types of materials of used packaging or disposable tableware:

1.  
2.
3.
4.
for the time period from ___________(date) to _______________(date)

I confirm that Permit No. __for

(indicate for which activity the relevant permit specified in environmental regulatory enactments has been received) has been received for the performance of activities for the management of used packaging or disposable tableware

No.____ Permit issued on ____________ 20 ____ and is valid up to __________ 20 ___2

The information provided in section____of the plan appended to the application is a commercial secret.

I hereby declare that the information provided is complete and true.

Appended:

1. Management plan of used packaging or disposable tableware for the time period from ________(date) to _________(date) on _______pages.

2. The attestation of a certified auditor regarding the equity capital and reserve size of the manager in the amount of 2% of the natural resources tax calculated for half a year for used packaging and disposable tableware (or guarantees issued by a bank or guarantee letters or a copy of the civil liability insurance policy of the manager for the relevant amount) on _____pages.

   
(date)3  

 

Head or authorised signatory          
  (office)   (given name, surname)   (signature)3

Place for a seal3

1 The name of such taxpayer who has personally established and applies the management system for used packaging or disposable tableware, or the name of the manager with which taxpayers have entered into contracts regarding the application of a management system for used packaging or disposable tableware, with a note that the exemption shall be granted to the contracting partners of the manager which are indicated in the management plan of used packaging or disposable tableware.

2 To be completed if the taxpayer or manager personally performs any of the activities for which a permit specified in environmental regulatory enactments is necessary.

3 The details "date, "signature and "place for a seal" of the document shall not be filled out if the electronic document has been prepared in conformity with the regulatory enactments regarding the drawing up of electronic documents.

Minister for Environment R. Vējonis

 

Annex 2
Cabinet Regulation No.1293
3 November 2009

Management Plan

 

(name of the merchant)

Management plan for used packaging and disposable tableware and accessories

for the time period from ___________(date)

to __________(date)

1. Information Regarding the Type of Materials and the Volume of Utilisation, the Planned Type of Materials and the Volume of Utilisation of the Used Packaging and Disposable Tableware and Accessories (hereinafter - tableware), the Calculated Natural Resources Tax

Time period from____________(date) to _____________(date)

No. Type of material of packaging or disposable tableware1 Volume of packaging or disposable tableware (kg) Rate of the natural resources tax (LVL/kg) Calculated natural resources tax (LVL)
1st year 2nd year 3rd year 1st year 2nd year 3rd year
1. Type of packaging material:              
1.1. glass              
1.2. plastic (excluding bioplastic, oxy-degradable plastic and plastic shopping bags2)              
1.3. bioplastics              
1.4. oxy-degradable plastic              
1.5. plastic bags2              
1.6. plastic bags2              
1.7. metal              
1.8. paper and cardboard or other natural fibres              
1.9 wood              
1.10. TOTAL
(1.1. + 1.2. + 1.3. + 1.4. + 1.5. + 1.6. +1.7. + 1.8. + 1.9.)
             
2. Type of material of disposable tableware:              
2.1. plastic (excluding bioplastic and oxy-degradable plastic)              
2.2. bioplastics              
2.3. oxy-degradable plastic              
2.4. metal foil              
2.5. paper and cardboard or other natural fibres              
2.6. TOTAL (2.1. + + 2.2. + 2.3.+ 2.4. + 2.5.)              

1 Packaging and disposable tableware from composite materials (laminates) shall be added to the material, which dominates in terms of weight.

2 The plastic bags referred to in Section 4, Paragraph five of the Natural Resources Tax Law.

2. Information regarding the Planned Types of Material and Volume of Recovered (including Recycled) Used Packaging and Disposable Tableware

No.

Type of material of packaging or disposable tableware Volume of used packaging and disposable tableware which it is planned to recycle and recover in the territory of the Republic of Latvia
(by years)
Volume of used packaging and disposable tableware which it is planned to recycle and recover in other countries
(by years)
Total volume of used packaging and disposable tableware
(by years)
recycled
(kg)
recycled
(%)1
recovered (kg) recovered
(%)1
recycled
(kg)
recycled
(%)1
recovered
(kg)
recovered
(%)1
recycled
(kg)
recycled
(%)1
recovered
(kg)
recovered
(%)1
year year year year year year year year year year year year
1. 2. 3. 1. 2. 3. 1. 2. 3. 1. 2. 3. 1. 2. 3. 1. 2. 3. 1. 2. 3. 1. 2. 3. 1. 2. 3. 1. 2. 3. 1. 2. 3. 1. 2. 3.
1. Glass                                                                        
2. Plastic2                                                                        
3. Paper and cardboard or other natural fibres                                                                        
4. Metal                                                                        
5. Wood                                                                        
6. TOTAL                                                                        

1 The recycling and recovery volume of used packaging or disposable tableware shall be calculated in percentages against the volume of goods or packaging of goods sold or used for the provision of economic activities in the relevant year (up to 31 December) or against the volume of disposable tableware sold in retail trade and public catering in the relevant year (by 31 December).

2 If the volumes of recycling and recovery of bioplastics and oxy-degradable plastic cannot be separated, they shall be included in the total volume of plastic recycling or recovery.

3. General Description of the Management System of Used Packaging and Disposable Tableware

3.1. General Description of the Existing and Planned Collection Systems of Used Packaging and Disposable Tableware

Information shall be included in the description regarding how the collection of used packaging shall be ensured (managers which have contracting partners shall indicate how the territorial coating of the collection site shall be ensured)

 

3.2. Description of such Measures of a Management System which are necessary for the Implementation of the Recovery Norm

Information shall be included in the description regarding how the recovery of used packaging shall be ensured in such volumes which are not less than the volumes specified in the regulatory enactments regulating environmental protection, and the recovery activities shall be indicated for the performance of which contracts with merchants have been entered into and recovery activities performed personally (if these are performed)

 

4. Organisation of the Collection of Used Packaging and Disposable Tableware

No. Waste management region (in alphabetical order) Local government in which used packaging and disposable tableware is collected Merchant which collects used packaging and disposable tableware (name, registration number and legal address of the merchant) Date of entering into contract for waste collection and the time period of activity Waste management permit number, issuer, date of issue and period of validity Number and type of separate collection containers set up (according to the types of materials)
             
             
             

5. Contracts Entered into with Merchants which Recycle or Recover Used Packaging or Disposable Tableware or Export them out of the Territory of the Republic of Latvia for Recycling or Recovery

No. Name, registration number in the Commercial Register of the Enterprise Register and legal address of the merchant Date of entering into the contract Period of operation of the contract (from-until) Type of material of the used packaging or disposable tableware, which the merchant recycles and recovers or exports from the territory of the Republic of Latvia for recycling and recovery Number, issuer, date of issuance and period of validity of the respective permit specified in the regulatory enactments regarding environmental protection received by the merchant
           
           
           
           
           

6. Description of the Auditing of the Flow of Packaging and Disposable Tableware

 

7. Plan of Communication Events

No. Type of event Event Target audience Theme Brief outline of content Planned period of implementation Planned location of the event, distribution location of printed materials Planned financing for implementation of events
(LVL)

1. Informative events              
             
             
2. Educational events              
             
             
3. Community (client) participation events              
             
             
  In total:  

8. Financial Plan for the Implementation of Management Plans for Used Packaging and Disposable Tableware

No. Costs (LVL) 1st year 2nd year 3rd year
1. Costs of the collection and acceptance of used packaging and disposable tableware      
2. Costs of storage of used packaging and disposable tableware      
3. Costs of recycling and recovery of collected used packaging and disposable tableware (including costs for exportation from the territory of the Republic of Latvia for recycling or recovery)      
4. Costs of maintenance of management infrastructure of used packaging and disposable tableware      
5. Administrative costs      
6. Costs of communication events      
7. Financial costs connected with implementation of the management plan      
8. Risk 10%      
9. Costs in total      
9. List of Taxpayers who have Entered into a Contract with    
  (name of manager)  

Regarding Participation in the Management System of Used Packaging and Disposable Tableware

No. Registration number Name Address
       
       

I hereby declare that the information provided is complete and true.

   
(date)*  
Head or authorised signatory          
  (office)   (given name, surname)   (signature)*
Information was prepared by          
  (office)   (given name, surname)   (signature)*

 * The details "Date" and "Signature" of the document shall not be completed if the electronic document has been prepared in accordance with the regulatory enactments regarding the drawing up of electronic documents.

Minister for Environment R. Vējonis

 

Annex 3
Cabinet Regulation No.1293
3 November 2009

Sample Report

To the Latvian Environmental Protection Fund Administration

 

(firm name of merchant, unified registration number, legal address)

Report On the Management of the Used Packaging or Disposable Tableware and Accessories and the Calculated Natural Resources Tax

for the time period from ___________(date)

to __________(date)

1. Description of the Management System of Used Packaging and Disposable Tableware and Accessories (hereinafter - disposable tableware)

1.1. General Description of the Collection System of Used Packaging and Disposable Tableware

Information shall be included in the description regarding how the collection of used packaging was performed. Managers with contracting partners shall indicate how the territorial coating of the collection site was ensured

 

1.2. Description of such Measures of a Management System which were Implemented for the Implementation of the Recovery Norm

Information shall be included in the description regarding how the recovery of used packaging was ensured in such volumes which are not less than the volumes specified in regulatory enactments regulating environmental protection, and the recovery activities shall be indicated for the performance of which contracts with merchants were entered into and recovery activities performed personally (if these were performed)

 

2. Goods and Packaging of Goods Sold and Used for the Provision of Economic Activities during the Reporting Period and the Types of Material and Volumes of the Disposable Tableware and the Calculated Natural Resources Tax

No. Type of material of packaging or disposable tableware Weight of packaging and disposable tableware
[ ] (kg)
Natural resources tax rate
(LVL)
Calculated natural resources tax (lats)
(LVL)
1. Type of packaging material:      
1.1. glass      
1.2. plastic (excluding bioplastic, oxy-degradable plastic and plastic shopping bags*)      
1.3. bioplastics      
1.4. oxy-degradable plastic      
1.5. plastic bags*      
1.6. plastic bags*      
1.7. metal      
1.8. paper and cardboard or other natural fibres      
1.9. wood      
1.10. TOTAL   X  
2. Type of material of disposable tableware and accessories:      
2.1. plastic (excluding bioplastic and oxy-degradable plastic)      
2.2. bioplastics      
2.3. oxy-degradable plastic      
2.4. metal foil      
2.5. paper and cardboard or other natural fibres      
2.6. TOTAL   X  
3. GRAND TOTAL (1.10. + 2.6.)   X  

 * The plastic bags referred to in Section 4, Paragraph five of the Natural Resources Tax Law.

3. Information Regarding the Used Packaging and Disposable Tableware and the Management thereof

3.1. Information Regarding the Packaging and Disposable Tableware Created, Collected, Recycled and Recovered in the Territory of the Republic of Latvia

No. Type of material of packaging and disposable tableware Quantity of used packaging and disposable tableware created
(kg)
Volume of used packaging and disposable tableware collected in the territory of the Republic of Latvia in the reporting year
(kg)
Used packaging and disposable tableware recovered in the territory of the Republic of Latvia, utilising Used packaging and disposable tableware recovered in the territory of the Republic of Latvia
(kg)
(5 + 6 + 7 + 8)
Recycling1 (kg) other types of recovery3
(kg)
incineration with energy recovery4
(kg)
material recycling other types of recycling2
1 2 3 4 5 6 7 8 9
1. Glass              
2. Plastic              
3. paper and cardboard or other natural fibres              
4. Metal              
5. Wood              
6. TOTAL              

1 Recycling shall include acquisition of the same materials or other materials from used packaging, disposable tableware or the material thereof (except for energy which is produced by incinerating used packaging or disposable tableware or the material thereof).

2 Other recycling methods include organic recycling but do not include recycling of the material.

3 Other methods of recovery include the secondary acquisition of raw materials from used packaging, disposable tableware or the material thereof.

4 It shall include incineration in appropriate apparatus (including waste incinerators) with energy recovery.

3.2. Information Regarding the Packaging and Disposable Tableware Recycled and Recovered Outside the Territory of the Republic of Latvia and Commonly Recycled and Recovered Packaging and Disposable Tableware

No. Type of material of packaging and disposable tableware Used packaging and disposable tableware sent for recovery to other countries Used packaging and disposable tableware sent for recovery to other countries
(kg)
(12 + 13 + 14)

Total quantity of recycled used packaging and disposable tableware
(kg)
(5 + 6 + 12)

Total quantity of recycled used packaging and disposable tableware
(%)
(16/3 X 100%)

Total quantity of recovered used packaging and disposable tableware
(kg)
(9 + 15)

Total quantity of recovered used packaging and disposable tableware
(%)
(18/3 X 100%)

for recycling (kg) for other types of recovery (kg) for incineration with energy recovery (kg)
10 11 12 13 14 15 16 17 18 19
1. Glass                
2. Plastic                
3. paper and cardboard or other natural fibres                
4. Metal                
5. Wood                
6. TOTAL                

4. Contracts Entered into with Merchants Which Collect Used Packaging and Disposable Tableware

No. Waste management region
(in alphabetical order)
Local government in which used packaging and disposable tableware are collected Merchant which collects packaging and disposable tableware(firm name of merchant, registration number and legal address of merchant) Date of entering into contract regarding the collection of used packaging and disposable tableware, and the period of operation Waste management permit number, issuer, date of issue and period of validity Number of separate collection containers set up
(per types of material) and type
             
             
             

5. Contracts Entered Into with Merchants Which Recycle or Recover Used Packaging or Disposable Tableware or Export them out of the Territory of the Republic of Latvia for Recycling or Recovery

No. Name, registration number in the Commercial Register of the Enterprise Register and legal address of the merchant Date of entering into or termination of the contract Period of operation of the contract
(from - to)

Types of the material of the used packaging or disposable tableware, which the merchant recycles and recovers or exports from the territory of the Republic of Latvia for recycling and recovery Number, issuer, date of issuance and period of validity of the respective permit specified in the regulatory enactments regarding environmental protection received by the merchant
           
           

6. Plan of Communication Events

No. Type of event Event Target audience Theme Brief outline of content Time of implementation Planned location of event, distribution site of printed materials Spent financing for implementation of events
(LVL)
1. Informative events              
             
             
2. Educational events              
             
             
3. Community (client) participation events              
             
             
Total  

7. Information regarding documents which relate to cross-border transport of waste in accordance with Regulation (EC) No 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste or the Basel Convention on the Control of Transboundary Movements of Hazardous Waste and their Disposal, if used packaging or disposable tableware are exported for recovery to another European Union Member State or outside the European Union

No. Type of accompanying documents for the transport of freight of used packaging or disposable tableware1 Number of accompanying document of freight2 Date of issue of accompanying document of freight3
       
       
       
       
       

1 One of the following types of the accompanying documents for the transport of used packaging or disposable tableware shall be indicated:

1) a notification document for transboundary movements/shipments of waste in accordance with Annex IA to Regulation (EC) No. 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste;

2) a notification document for transboundary movements/shipments of waste in accordance with the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal;

3) information to be appended to shipments of waste in accordance with Annex VII to Regulation (EC) No. 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste.

2 The relevant notification document number shall be indicated. The accompanying document number of freight shall not be indicated in information which shall be appended to shipments of waste in accordance with Annex VII to Regulation (EC) No. 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste.

3 The issue date of the relevant notification document number shall be indicated. The actual date of sending and the date when the recipient of the shipment has received the waste shall be indicated in the information which shall be appended to shipments of waste in accordance with Annex VII to Regulation (EC) No. 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste.

8. Merchant's (With Which a Contract Regarding the Collection, Recycling or Recovery of the Used Packaging and Disposable Tableware has been entered into) Notification Regarding the Particular Volume of the Collected, Received and Recycled or Recovered Used Packaging or Disposable Tableware in the Respective Period of Time.

No. Merchant's name, registration number and address Type of material and volume of used packaging and disposable tableware collected, recycled or recovered indicated in the notification Time period for which the notification is issued Date of issue of the notification
         
         
         
         

9. List of Documents Confirming the Sale of the Used Packaging for Reuse

No. The name, registration number and address of the merchant which has issued the document The type of material and volume of the used packaging indicated in the document, which is sold for reuse Time period for which the notification is issued Date of issue of the document
         
         
         
         
         

10. List of Taxpayers which have Entered into a Contract With

   
  (name of manager)  

 

Regarding Participation in the Management System of Used Packaging and Disposable Tableware

No. Registration number Name of the undertaking Legal address
       
       
       

I hereby declare that the information provided is complete and true.

   
(date)*  
Manager          
Place for a seal*

(office)   (given name, surname)   (signature)*

Information was prepared by

         
  (office)   (given name, surname)   (signature)*

* Details of the document "signature", "date" and "place for seal" shall not be completed if the electronic document has been drawn up in conformity with the regulatory enactments regarding the drawing up of electronic documents.

Minister for Environment R. Vējonis

 


Translation © 2010 Valsts valodas centrs (State Language Centre)

 
Document information
Status:
No longer in force
no longer in force
Issuer: Cabinet of Ministers Type: regulation Document number: 1293Adoption: 03.11.2009.Entry into force: 21.11.2009.End of validity: 19.08.2017.Publication: "Latvijas Vēstnesis", 183 (4169), 20.11.2009.
Language:
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200794
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