Aptauja ilgs līdz 23. oktobrim.
The translation of this document is outdated.
Translation validity: 18.07.2020.–15.12.2022. Amendments not included: 13.12.2022.
Regulations Regarding the Application of Exemption from Payment of the Natural Resources Tax for Packaging and Disposable Tableware and AccessoriesIssued pursuant to I. General Provisions1. The Regulation prescribes: 1.1. the procedures by which the packaging or disposable tableware and accessories (hereinafter - the disposable tableware) manager submits to the institution under the subordination of the Ministry of Environmental Protection and Regional Development - the State Environmental Service (hereinafter - the Service) - the documents which confirm the application of the packaging waste or disposable tableware management system (hereinafter - the management system) and participation of the contracting partners of the packaging or disposable tableware manager (hereinafter - the manager) in the operation of such system; 1.2. the procedures by which the payer of the natural resources tax (hereinafter - the taxpayer) submits to the Service the documents which confirm the application the management system established by the taxpayer; 1.3. the requirements for the establishment and application of the management system and also the requirements for the taxpayer which has itself established and applies the management system and does not pay the tax for packaging or disposable tableware (hereinafter - the tax), and the requirements for the manager whose contracting partners do not pay the tax; 1.4. the procedures by which the taxpayer which has itself established and applies the management system and does not pay the tax and the manager whose contracting partners do not pay the tax submits an audited report on the management of packaging waste or disposable tableware and the calculated tax; 1.5. the report form referred to in Sub-paragraph 1.4 of this Regulation and information to be included therein; 1.6. the procedures by which the taxpayer which has itself established and applies the management system and does not pay the tax submits a report on the management of packaging waste or disposable tableware and the calculated tax; 1.7. the report form referred to in Sub-paragraph 1.6 of this Regulation and information to be included therein; 1.8. the essential provisions of the agreement on the management of packaging waste or disposable tableware (hereinafter - the agreement on the management); 1.9. the procedures for determining the amounts of recycling and recovery of packaging waste or disposable tableware within the framework of the management systems; 1.10. the procedures by which the Service takes the decision on the application of exemption from payment of the tax for packaging and disposable tableware; 1.11. the procedures by which the Service examines a report and audited report on the management of the packaging waste or disposable tableware and the calculated tax. 2. The Service shall take the decision on the application of exemption from payment of the tax for packaging and disposable tableware (hereinafter - the exemption), enter into the agreement on the management, and also administer and control the application of the exemption. II. Establishment of the Management System and Application of the Exemption3. The manager and taxpayer which has itself established and applies the management system shall, within the framework of the management system: 3.1. ensure recycling and recovery of the packaging waste or disposable tableware collected in the territory of the Republic of Latvia not less than in the amount laid down in Annex 1 to this Regulation; 3.2. ensure acceptance of the packaging waste or disposable tableware generated in a household in the territory of the Republic of Latvia in all sorted waste collection sites which are managed by the municipal waste manager with which the local government has entered into a waste management contract in conformity with the laws and regulations regarding waste management. Acceptance or collection of packaging waste or disposable tableware may be organised at the places for the performance of economic activity, packaging waste acceptance points in conformity with the laws and regulations regarding packaging acceptance at a sales point or specially established packaging acceptance point, and also at packaging collection points in conformity with the laws and regulations regarding waste collection and sorting sites; 3.3. organise at least four communication measures within a calendar year in order to inform the public of the necessity and possibilities for separate waste collection and also to involve in separate waste collection activities and enhance the environmental awareness of the public (for example, research of habits, conducting of surveys). Informative measures whereof two are publications and educational articles on the mass media and two are related to public participation (campaigns, workshops. conferences, trainings, visits at waste management infrastructure objects) shall be organised in the entire territory of Latvia or each in a different waste management region. The result of organised measures shall be measurable and comparable; 3.4. within 10 working days from entering into the agreement on the management with the Service or taking the decision to make amendments to the management plan, post on its website the information regarding sorted waste collection sites and packaging waste acceptance points where acceptance of the packaging waste or disposable tableware is ensured and their working hours; 3.4.1 the manager shall, within the time period referred to in Sub-paragraph 3.4 of this Regulation, post on its website and, where necessary, clarify the information regarding: 3.4.1 1. the founders, members, shareholders, or stockholders of the management system; 3.4.1 2. the number of taxpayers who have entered into the agreement on the participation in the management system; 3.4.1 3. the fee of contracting partners for the participation in the management system by indicating the fee in EUR for the weight unit of the material type of the packaging or disposable tableware; 3.4.1 4. the procedure for the selection of economic operators which prepare packaging waste or disposable tableware for reuse, ensure the recovery or recycling thereof; 3.5. the manager and taxpayer which has itself established and applies the management system shall ensure the acceptance of such material types of the packaging waste or disposable tableware at sorted waste collection sites for which the contracting partners of the manager or taxpayer which has itself established and applies the management system has obtained the exemption. [14 July 2020 / The provisions laid down in Sub-paragraph 3.2 in respect of the acceptance or collection of packaging waste or disposable tableware shall come into force on 1 January 2021. See Paragraph 40] 4. The manager and taxpayer shall submit the following documents to the Service in order to apply the exemption from payment of the tax to a contracting partner of the manager and taxpayer which has itself established and applies the management system: 4.1. the submission (Annex 2) for the approval of the management plan and application of the exemption. The parts of the management plan in which the information provided is a commercial secret of an economic operator shall be indicated in the submission; 4.2. the management plan (Annex 3 or 6) for the applied time period which is not longer than three years; 4.3. the financial security document in conformity with the laws and regulations regarding natural resources tax and application of the financial security for waste management activities. [14 July 2020] 5. [14 July 2020] 6. The manager and taxpayer which has itself established and applies the management system shall submit all the documents electronically by registering with the unified environmental system "TULPE" of the Service and filling in the submission of the relevant sample. Electronic documents shall be prepared in conformity with the laws and regulations regarding the drawing up of electronic documents. [14 July 2020] 7. The manager and taxpayer shall include in the management plan only those sorted waste collection sites which: 7.1. conform to the requirements laid down in the laws and regulations regarding waste collection and sorting sites; 7.2. are in the ownership or possession thereof or with the owners, possessors or managers of which it has entered into the agreement on acceptance of the packaging or disposable tableware; 7.3. are registered on the website "Šķiro viegli" ["Sort easy"]. [14 July 2020] 8. The Service shall, within a month after receipt of the submission referred to in Paragraph 4 of this Regulation: 8.1. ascertain of the conformity of the management system with the submitted management plan; 8.2. where necessary, consult with the Packaging Management Council (hereinafter - the Council). The Council shall, within five working days after receipt of the documents, provide recommendation to the Service on entering into the agreement on the management and application of the exemption; 8.3. take the decision to enter into the agreement on the management and to apply the exemption. [14 July 2020] 9. If it is established that the documents submitted in accordance with Paragraph 4 of this Regulation are incomplete, the Service shall inform the taxpayer which has itself established and applies the management system or the manager which has submitted the documents thereof in writing. If within two weeks after receipt of the request the missing information is not submitted to the Service or incomplete information is submitted, the Service shall take the decision to refuse to enter into the agreement on the management and to apply the exemption. [14 July 2020] 10. The Service shall indicate in the decision to enter into the agreement on the management and to apply the exemption the time period and the material types of packaging waste or disposable tableware whereto the exemption is to be applied. III. Agreement on the Management11. The Service shall prepare the agreement on the management and enter into it with the manager or taxpayer in conformity with the laws and regulations regarding the procedures for entering into and termination of the agreement on the management of end-of-life vehicles, packaging of goods and products and disposable tableware or waste of the products harmful to the environment. 12. The following shall be indicated in the agreement on the management: 12.1. contracting parties; 12.2. the subject matter of the agreement on the management; 12.3. the validity period of the agreement on the management; 12.4. the rights and obligations of the manager or taxpayer; 12.5. official duties and rights; 12.6. the procedures by which the manager or taxpayer submits reports to the Service on the implementation of the management system; 12.7. the procedures by which the manager submits the information to the Service regarding its contracting partners and changes on the list of the contracting partners; 12.8. the procedures by which amendments are made to the agreement on the management; 12.9. the procedures for the termination of the agreement on the management. 13. The subject matter of the agreement on the management shall be the implementation of the planned management system of the manager or taxpayer, specifying the material types and amounts of packaging waste or disposable tableware to be managed within the framework thereof. 14. The management plan shall be an integral part of the agreement on the management that has been submitted to the Service by the manager or taxpayer which has itself established and applies the management system. 15. The exemption shall come into force from the first day of the first month of the quarter after entering into the agreement on the management with the Service. 16. The manager shall, where necessary, however not more than once in a quarter until the fifteenth date of the second month of each quarter, submit to the Service the information regarding changes on the list of contracting partners (Annex 4) after applying new contracting partners for the application of the exemption, indicate the date, number of the agreement entered into or types of packaging or disposable tableware for which the exemption from payment of the tax is requested. 17. The Service shall, within one month after receipt of the application referred to in Paragraph 16 of this Regulation, take the decision to apply the exemption to the applied contracting partners and make amendments to the management plan. The exemption shall be applied to new contracting partners of the management system from the first date of the next quarter after taking the abovementioned decision. 18. The taxpayer may concurrently enter into the agreement on the management of one material type of packaging waste or disposable tableware only with one manager. If the Service, upon evaluating the information submitted by the managers, establishes that the taxpayer has entered into the agreement on the management of one material type of packaging waste or disposable tableware with several managers, the relevant taxpayer shall be warned in writing of the detected violation and assigned to keep contractual relations only with one manager within 10 working days after the day of receipt of the warning. The taxpayer shall inform the Service in writing of the termination of agreements with other managers by appending the confirmations or other documents signed by such managers on the termination of the agreement. If within 10 working days from the day of sending the warning the Service has not received the relevant information, it shall take the decision to discontinue application of the exemption to the taxpayer. 19. If the manager or taxpayer which has entered into the agreement with the manager and is exempted from payment of the tax on the basis of such agreement cancels the agreement, the application of the exemption shall be discontinued starting from the first date of the first month of the next quarter after taking of the relevant decision. The manager shall inform the Service of the cancellation of the agreement with the taxpayer by indicating the date of cancellation of the agreement. 20. The manager and taxpayer which has entered into the agreement on the management with the Service have an obligation to notify the Service of any changes in the fulfilment of the obligations included in the management plan. 21. After receipt of the information referred to in Paragraph 20 of this Regulation, the Service shall review the application of the exemption within one month and, where necessary, take the decision to make amendments to the agreement on the management. 21.1 The manager whose contracting partners are subject to the exemption from payment of the tax is applied shall notify the Service of the contracting partner which during a six-month period after application of the exemption from payment of the tax has not submitted information regarding the amount of packaging or disposable tableware placed on the market. The Service is entitled to take the decision to discontinue the application of the exemption granted to the taxpayer. Application of the exemption from payment of the tax may be renewed from the first date of the first month of the next month after submission of full information and taking of the decision of the Service. [14 July 2020] 22. If the manager or taxpayer does not apply the management system or applies it incompletely, or fails to comply with the obligations included in the agreement on the management or requirements in respect of the financial security, the Service shall, within 10 working days after it is established that the obligations under the agreement on the management are not complied with, draw up the deed and request an explanation in writing from the manager or taxpayer for the non-fulfilment of the obligations of the agreement on the management. [14 July 2020] 23. The taxpayer or manager shall, within 10 working days after receipt of a request, submit the explanation referred to in Paragraph 22 to the Service. If the explanation is not provided to the Service within 10 working days or incomplete information is submitted, the Service shall take the decision to make amendments to the agreement on the management and, where necessary, to discontinue the application of the exemption granted to the taxpayer. 24. The Service shall post on its website and update on regular basis the list of those managers and taxpayers which have entered into the agreement on the management with the Service by indicating the date of entering into the agreement on the management, validity period thereof, and material types of packaging waste or disposable tableware. IV. Submission of a Report and Examination Thereof25. The manager whose contracting partners are exempted from payment of the tax and the taxpayer which has itself established and applies the management system and is exempted from payment of the tax shall, each year by 31 August, submit to the Service a report on the management of packaging waste or disposable tableware and the calculated tax (hereinafter - the report) (Annex 5 or 7) for the time period from 1 January to 30 June of the relevant year. If it is established that recycling and recovery are not fulfilled in the amount of at least 40 % of the amount to be recycled and recovered during a six-month period in accordance with the report submitted by the manager or taxpayer for the relevant time period, the Service shall carry out the activities referred to in Paragraphs 30 and 31 of this Regulation. [14 July 2020 / Amendment to Paragraph in respect of the time period for the submission of the report shall come into force on 1 January 2021. See Paragraphs 39 and 41] 26. The manager whose contracting partners are exempted from payment of the tax and the taxpayer which has itself established and applies the management system and does not pay the tax shall, each year by 30 April, submit an audited report to the Service for the previous year in conformity with Annex 5 or 7 of this Regulation. The audit opinion shall be appended to the report on the conformity of the information specified in the report with the requirements laid down in the laws and regulations regarding the accounting and management of packaging and disposable tableware. [14 July 2020 / See Paragraph 39] 27. The manager whose contracting partners are exempted from payment of the tax and the taxpayer which has itself established and applies the management system and is exempted from payment of the tax shall append the financial security referred to in Sub-paragraph 4.3 of this Regulation to the report referred to in Paragraphs 25 and 26 of this Regulation in conformity with the actual amount of the calculated tax if the amount of the calculated tax has changed for at least 10 %. [14 July 2020] 28. The manager and taxpayer has the obligation, upon the request of the officials of the State tax administration institution and the Service, to present the originals of the documents which confirm the veracity of the information included in the management plan and the originals of the documents indicated in the report (including agreements, supporting information for the amount of the packaging and disposable tableware collected, accepted, and recycled or recovered by an economic operator by material types during the specific time period, documents confirming the sale of packaging waste for reuse). 28.1 The document confirming the collection of packaging waste or disposable tableware in the territory of the Republic of Latvia and preparation of the amount of the collected packaging or disposable tableware for reuse, recovery, and recycling thereof (Paragraph 4 of Annex 5 or 7) and repair of wood packaging waste (Sub-paragraph 6.2 of Annex 7) shall contain the following information: 28.1 1. name, registration number, contact details of the issuer of the document; 28.1 2. information regarding the document which confirms the right to carry out the specified activity with waste (number, time period, issuer); 28.1 3. name and registration number of the recipient of the document (the manager which has entered into the agreement on the management with the Service); 28.1 4. information regarding the activities carried out with waste - the type and class code of the managed waste, the amount of the accepted waste, the description of the activity, and the code of the recovery activity, the place (country, address) and time period of the activity, the amount of the recovered or recycled waste, information regarding the person from which waste was accepted and to which it was transferred, further activities with waste, and also the type, class code, and the amount of shipped waste; 28.1 5. confirmation that the provided information is true and the activity has been completed and such activity for the particular type of waste and within the amount fixed is only attributable to one manager or taxpayer which has entered into the agreement on the management with the Service. [14 July 2020] 29. The Service shall, within one month after receipt of the documents referred to in Paragraph 25 or 26 of this Regulation assess their conformity with the requirements of this Regulation and also, where necessary, inform the Council of the process of performance of the management plan. The Council shall, within five working days, provide its recommendation for making amendments to the agreement on the management. 30. If it is established that the documents referred to in Paragraph 25 or 26 of this Regulation are incomplete, the Service shall inform the manager or taxpayer which has submitted the documents thereof. If the missing information is not provided to the Service within 10 working days or incomplete information is submitted, the Service shall take the decision to make amendments to the agreement on the management and, where necessary, to discontinue application of the exemption granted to the taxpayer. 31. If it is indicated in the audit opinion referred to in Paragraph 26 of this Regulation that the performance of the management plan does not conform to the requirements of laws and regulations or the plan is not appropriately complied with, the Service shall, within 10 working days after receipt of the documents referred to in Paragraph 26 of this Regulation, assess the submitted information, notify the manager or taxpayer in writing of the violation detected, and assign to rectify the violation within one month from the day of sending the warning. 32. The manager or taxpayer shall inform the Service of the rectification of the violation or, where it was not possible to rectify the violation within the indicated time period, of the measures for the rectification of the violation and schedule for the performance thereof, or objective reasons why it is not possible to rectify the violation. 33. If after the end of the time period indicated in the warning the Service has not received the relevant information or the information submitted is not objective, it shall inform the Council in writing thereof and take the decision to discontinue the application of the exemption to the taxpayer which has entered into the agreement on the management or to taxpayers which have entered into agreements with the particular manager. 34. The amount of recycling and recovery of packaging waste or disposable tableware shall be determined by referring the quantity of the recycled and recovered packaging waste or disposable tableware in the relevant calendar year against the quantity of the packaging waste or disposable tableware sold or used for ensuring own economic activity. The recycling and recovery norms shall be considered to be met if: 34.1. recycling and recovery is ensured in the amount which is not less than that referred to in Annex 1 of this Regulation; 34.2. the amount of the packaging waste collected from households is at least: 34.2.1. 25 % in 2021; 34.2.2. 35 % in 2022; 34.2.3. 40 % in 2023; 34.3. the amount that is recycled or recovered in accordance with the laws and regulations governing the field of packaging and waste management is included in the amount of recycled or recovered packaging waste or disposable tableware; 34.4. [Sub-paragraph shall come into force on 1 January 2023 and shall be included in the wording of the Regulation as of 1 January 2023. See Paragraph 43] [14 July 2020 / Sub-paragraph 34.2 shall come into force on 1 January 2021. See Paragraph 42] 34.1 The Service shall, each year after evaluation of the reports, post on the website thereof the information regarding the amounts of recycling and recovery of packaging waste or disposable tableware of the managers and taxpayers (proportion in % of the generated amount) which establish and apply the management system by themselves. [14 July 2020] 35. The amounts of packaging waste or disposable tableware which have been collected until the end of the six-month period or calendar year, but which are recycled or recovered respectively during the next six-month period or the first three months of the calendar year, the manager and taxpayer may add to the amounts of packaging waste or disposable tableware recycled or recovered in the previous six-month period or calendar year. V. Closing Provisions36. Cabinet Regulation No. 1293 of 3 November 2009, Procedures for Exemption from Payment of the Natural Resources Tax for Packaging and Disposable Tableware and Accessories (Latvijas Vēstnesis, 2009, No. 183; 2013, Nos. 98, 164; 2016, No. 251), is repealed. 37. The agreement on the management which is entered into with the Service until the day of coming into force of this Regulation shall be valid until the end of the validity period thereof, insofar as it is not in contradiction with this Regulation. 38. Sub-paragraph 3.1 and Paragraph 34 of this Regulation shall come into force on 1 January 2018. 39. Until the commencement of the operation of e-service "Management of the object of the natural resources tax", all the documents shall be prepared in conformity with the laws and regulations regarding the drawing up of electronic documents in the unified environmental information system "TULPE"of the Service referred to in Paragraph 6 of this Regulation and sent to the official e-mail address of the Service. Until the introduction of the abovementioned service, the report referred to in Paragraphs 25 and 26 of this Regulation shall be submitted to the Service in Microsoft Excel or another spreadsheet program format. [14 July 2020] 40. The provisions laid down in Sub-paragraph 3.2 of this Regulation in respect of the acceptance or collection of packaging waste or disposable tableware shall come into force on 1 January 2021. Until 31 December 2020, the manager and taxpayer which has itself established and applies the management system shall, within the framework of the management system, ensure acceptance of packaging waste or disposable tableware generated in households of Latvia in the territory of the Republic of Latvia in at least 50 sorted waste collection sites in populated areas - provided that in each municipal waste management region there are at least three sorted waste collection sites and each of such sorted waste collection site is located in a different populated area of the relevant region. [14 July 2020] 41. Amendment to Paragraph 25 of this Regulation in respect of the time period for submission of the report shall come into force on 1 January 2021. [14 July 2020] 42. Sub-paragraph 34.2 of this Regulation shall come into force on 1 January 2021. [14 July 2020] 43. Sub-paragraph 34.4 of this Regulation shall come into force on 1 January 2023. [14 July 2020 / Sub-paragraph shall be included in the wording of the Regulation as of 1 January 2023] Informative Reference to European Union Directives[14 July 2020] The Regulation contains legal norms arising from: 1) Directive (EU) 2018/851 of the European Parliament and of the Council of 30 May 2018 amending Directive 2008/98/EC on waste; 2) Directive (EU) 2018/852 of the European Parliament and of the Council of 30 May 2018 amending Directive 94/62/EC on packaging and packaging waste; 3) Directive (EU) 2015/720 of the European Parliament and of the Council of 29 April 2015 amending Directive 94/62/EC as regards reducing the consumption of lightweight plastic carrier bags. Prime Minister Māris Kučinskis Minister for Environmental
Protection
Annex 1 Recycling and Recovery Amounts (Proportion in %) of the Material Types of Packaging Waste and Disposable Tableware and Accessories (hereinafter - the Packaging Waste) and Time Periods Thereof[14 July 2020] 1. Recycling and Recovery Amounts (Proportion in %) of the Material Types of the Packaging Waste until 31 December 2022
Note. 2. Recycling Amounts (Proportion in %) of the Material Types of the Packaging Waste from 1 January 2023
Note. 3. Recovery3 Amounts (Proportion in %) of the Material Types of the Packaging Waste from 1 January 2023
Notes.
Annex 2 [14 July 2020] Submission for the Approval of the Management Plan and Exemption from Payment of the Natural Resources TaxTo the State Environmental
Service
the management plan and apply the exemption from payment of the natural resources tax2 for the following material types of packaging waste or disposable tableware and accessories (hereinafter - the disposable tableware): glass plastic paper and cardboard or other natural fibres metal wood for the time period from ____ _________ 20____ to ____ _________ 20____. The information provided in the part __________________ of the management plan appended to the submission is a commercial secret. I hereby declare that the information provided is complete and true. Annexed: 1) the management plan for the packaging waste or disposable tableware for the time period from ____ _________ 20____ to ____ _________ 20____ on ____ pages; 2) the financial security document (the first-demand letter of the guarantee issued by a credit institution or insurance policy issued by an insurer) on ____ pages. Date3 ___________________________
Place for a seal3 Notes. Minister for Environmental
Protection
Annex 3 [14 July 2020] Management Plan until 31 December 2022(name, registration number of the economic operator) Management plan for packaging waste and disposable tableware and accessories for the time period from ____ _________ 20____ to ____ _________ 20____ 1. Planned Material Types of Packaging and Amounts of Use, Planned Material Types of Disposable Tableware and Accessories (Hereinafter - the Disposable Tableware) and Amounts of Use Thereof and Calculated Natural Resources Tax Time period from ____ _________ 20____ to ____ _________ 20____
Notes. 2. Planned Material Types and Amounts of Recycled and Recovered Packaging Waste and Disposable Tableware 2.1. Planned Material Types of Recycled and Recovered Packaging Waste and Disposable Tableware (kg)
2.2. Planned Material Types and Amounts of Recycled and Recovered Packaging Waste and Disposable Tableware (%)
Notes. 3. General Description of the Packaging Waste and Disposable Tableware Management System 3.1. General Description of the Present and Planned Packaging Waste and Disposable Tableware Collection System The description shall include the information as to how the acceptance and collection of packaging waste and disposable tableware will be ensured, including how the territorial coverage of collection sites will be ensured, and a schematic display of the activities shall be appended thereto 3.2. Description of Those Management System Measures which are Necessary for Compliance with Recycling and Recovery Norms The description shall include the information as to how recycling and recovery of packaging waste and disposable tableware will be ensured in such amounts which are not less than the amounts laid down in Annex 1 to this Regulation and also indicate the recycling and recovery activities for the performance of which agreements have been entered into with economic operators, and recycling and recovery activities (if any) carried out by itself, and a schematic display of the activities shall be appended thereto 3.3. Auditing Description of Packaging and Disposable Tableware Flow The description shall include the information as to how the audit of contracting partners regarding the recording of packaging and disposable tableware will be conducted in accordance with the requirements laid down in the laws and regulations regarding natural resources tax and waste management 4. Organisation of Acceptance and Collection of Packaging Waste and Disposable Tableware in the Territory of the Republic of Latvia 4.1. Acceptance of Packaging Waste and Disposable Tableware
4.2. Collection of Packaging Waste and Disposable Tableware
5. Organisation of Recovery and Recycling of Packaging Waste and Disposable Tableware 5.1. Economic Operators which Recover or Recycle Packaging Waste and Disposable Tableware in the Territory of the Republic of Latvia
5.2. Economic Operators which Recover or Recycle Packaging Waste and Disposable Tableware Outside the Territory of the Republic of Latvia
Notes. 6. Plan for Communication Measures
Note. 7. Financial Plan for the Implementation of the Packaging Waste and Disposable Tableware Management Plan
Notes. I hereby declare that the information provided is complete and true.
Note. Minister for Environmental
Protection
Annex 4 [14 July 2020] Submission for the Changes on the List of Contracting Partners and Exemption from Payment of the Natural Resources TaxTo the State Environmental
Service I hereby ask the State Environmental Service:
Table 8 of the management plan (hereinafter - the list of contracting partners) on the following payers of the natural resources tax with which the agreement on the management of packaging waste and disposable tableware has been entered into and to grant the exemption from payment of the tax for the types of packaging and disposable tableware referred to in the agreement for the time period from ____ _________ 20____ to ____ _________ 20____:
2) exclude from the list of contracting partners such economic operators with which cooperation is discontinued:
3) make changes to the following entries on the list of contracting partners:
I hereby declare that the information provided is complete and true.
Place for a seal3 Notes.
Annex 5 [14 July 2020] Report until 31 December 2022To the State Environmental
Service (name, unified registration number, legal address, e-mail of the economic operator) Report on the packaging waste and disposable tableware and accessories management and calculated natural resources tax from ____ _________ 20____ to ____ _________ 20____ 1. Description of the Packaging Waste and Disposable Tableware and Accessories (Hereinafter - the Disposable Tableware) Management System 1.1. General Description of the Packaging Waste and Disposable Tableware Collection System The description shall include the information as to how the acceptance and collection of packaging waste and disposable tableware was carried out, including the information as to how the territorial coverage of collection sites was ensured. The description shall be accompanied by a schematic display of the activities 1.2. Description of Those Management System Measures which were Implemented for Ensuring Compliance with Recycling and Recovery Norms The description shall include the information as to how recycling and recovery of packaging waste and disposable tableware was ensured in such amounts which are not less than the amounts laid down in Annex 1 to this Regulation and also indicate the recycling and recovery activities for the performance of which agreements have been entered into with economic operators, and recycling and recovery activities (if any) carried out by itself. The description shall be accompanied by a schematic display of the activities 2. Material Types and Amounts of Packaging and Disposable Tableware Sold and Used for Ensuring Own Economic Activity During a Reporting Period and Calculated Natural Resources Tax
Note. 2.1 Annual Consumption of Lightweight Plastic Carrier Bags
Notes.
m1, m2, mn - the mass of
lightweight plastic carrier bag (kg) with determined wall
thickness (for example, 14 microns, 30 microns and 49
microns); 2.2 Reusable Packaging in a Reporting Period
Notes. 3. Information Regarding Packaging and Disposable Tableware and Management Thereof 3.1. Information Regarding the Packaging and Disposable Tableware Generated, Collected, Prepared for Recovery and Recycling, Recycled and Recovered in the Territory of the Republic of Latvia
Notes. 3.2. Information Regarding the Packaging and Disposable Tableware Recycled and Recovered Outside the Territory of the Republic of Latvia and Total Recycled and Recovered Packaging and Disposable Tableware
4. Documents Confirming the Collection of Packaging Waste and Disposable Tableware in the Territory of the Republic of Latvia and Recovery and Recycling of Packaging Waste and Disposable Tableware 4.1. Confirmation Documents of the Economic Operators (with which Agreements on Collection of Packaging Waste and Disposable Tableware have been Entered into) on the Amount of Packaging Waste and Disposable Tableware Collected in the Territory of the Republic of Latvia in the Relevant Time Period7
Notes. 4.2. Confirmation Documents of the Economic Operators (with which Agreements on Recycling or Recovery of Packaging Waste and Disposable Tableware have been Entered into) on the Amount of Packaging Waste and Disposable Tableware Recycled or Recovered in the Relevant Time Period
5. Information Regarding the Documents which Apply to Transboundary Waste Transportation in Conformity 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 Wastes and their Disposal if Packaging Waste or Disposable Tableware are Brought out for Recovery to Another European Union Member State or Outside the European Union
Notes. 6. Documents Confirming the Sale of Packaging Waste for Reuse
7. Performance of the Plan for Communication Measures
Notes. 8. Performance of the Financial Plan of Packaging Waste and Disposable Tableware
I hereby declare that the information provided is complete and true.
Place for a seal15
Note. Minister for Environmental
Protection
Annex 6 [14 July 2020] Management Plan for the Time Period from 1 January 2023
Management plan for packaging waste and disposable tableware and accessories for the time period from ____ _________ 20____ to ____ _________ 20____ 1. Planned Material Types of Packaging and Amounts of Use Thereof, Planned Material Types of Disposable Tableware and Accessories (Hereinafter - the Disposable Tableware) and Amounts of Use Thereof, Calculated Natural Resources Tax
Notes. 2. Planned Material Types and Amounts of Recycled Packaging Waste and Disposable Tableware
Notes. 3. General Description of the Packaging Waste and Disposable Tableware Management System 3.1. General Description of the Present and Planned Packaging Waste and Disposable Tableware Collection System The description shall include the information as to how the acceptance and collection of packaging waste and disposable tableware will be ensured, including how the territorial coverage of collection sites will be ensured. The description shall be accompanied by a schematic display of the activities 3.2. Description of Those Management System Measures which are Necessary for Compliance with Recycling Norms The description shall include the information as to how recycling of packaging waste and disposable tableware will be ensured in such amounts which are not less than the amounts laid down in Annex 1 to this Regulation and also indicate the recycling activities for the performance of which agreements have been entered into with economic operators, and recycling activities (if any) carried out by itself. The description shall be accompanied by a schematic display of the activities 3.3. Auditing Description of Packaging and Disposable Tableware Flow The description shall include the information as to how the audit of contracting partners regarding the recording of packaging and disposable tableware will be conducted in accordance with the requirements laid down in the laws and regulations regarding natural resources tax and waste management 4. Organisation of Acceptance and Collection of Packaging Waste and Disposable Tableware in the Territory of the Republic of Latvia 4.1. Acceptance or Collection of Packaging Waste and Disposable Tableware at the Sorted Waste Collection Sites
4.2. Acceptance or Collection of Additional Packaging Waste and Disposable Tableware
5. Organisation of the Recycling of Packaging Waste and Disposable Tableware 5.1. Economic Operators which Recycle Packaging Waste and Disposable Tableware in the Territory of the Republic of Latvia
5.2. Economic Operators which Recycle Packaging Waste and Disposable Tableware Outside the Territory of the Republic of Latvia
Notes. 6. Plan for Communication Measures
Note. 7. Financial Plan for the Implementation of the Packaging Waste and Disposable Tableware Management Plan
Notes. I hereby declare that the information provided is complete and true.
Note.
Annex 7 [14 July 2020] Report from 1 January 2023To the State Environmental
Service
Report on the packaging waste and disposable tableware and accessories management and calculated natural resources tax from ____ _________ 20____ to ____ _________ 20____ 1. Description of the Packaging Waste and Disposable Tableware and Accessories (Hereinafter - the Disposable Tableware) Management System 1.1. General Description of the Packaging Waste and Disposable Tableware Collection System The description shall include the information as to how the acceptance and collection of packaging waste and disposable tableware was carried out, including the information as to how the territorial coverage of collection sites was ensured. The description shall be accompanied by a schematic display of the activities 1.2. Description of Those Management System Measures which were Implemented for Compliance with Recycling Norms The description shall include the information as to how recycling of packaging waste and disposable tableware was ensured in such amounts which are not less than the amounts laid down in Annex 1 to this Regulation and also indicate the recycling activities for the performance of which agreements have been entered into with economic operators, and recycling activities (if any) carried out by itself. The description shall be accompanied by a schematic display of the activities 2. Information Regarding the Amount of Packaging and Disposable Tableware 2.1. Material Types and Amounts of Packaging and Disposable Tableware Sold and Used for Ensuring Own Economic Activity During a Reporting Period and Calculated Natural Resources Tax
Note. 2.2. Annual Consumption of Lightweight Plastic Carrier Bags
Notes.
m1, m2, mn - the mass of
lightweight plastic carrier bag (kg) with determined wall
thickness (for example, 14 microns, 30 microns and 49
microns); 2.3. Reusable Packaging 2.3.1. Part of Reusable Primary Packaging in the Previous Three Years4
Note. 2.3.2. Reusable Packaging in a Reporting Period
Notes. 3. Information Regarding Packaging and Disposable Tableware and Management Thereof 3.1. Information Regarding the Packaging and Disposable Tableware Accepted or Collected, Prepared for Recycling and Recovery, Recycled in the Territory of the Republic of Latvia
Notes. 3.2. Information Regarding the Packaging and Disposable Tableware Recycled Outside the Territory of the Republic of Latvia and Total Recycled and Recovered Packaging and Disposable Tableware
Notes. 4. Documents Confirming the Collection of Packaging Waste and Disposable Tableware in the Territory of the Republic of Latvia and Recycling and Recovery of Packaging Waste and Disposable Tableware 4.1. Confirmation Documents of the Economic Operators (with which Agreements on Collection of Packaging Waste and Disposable Tableware have been Entered into) on the Amount of Packaging Waste and Disposable Tableware Collected in the Territory of the Republic of Latvia in the Relevant Time Period17
Notes. 4.2. Confirmation Documents of the Economic Operators (with which Agreements on Recycling or Recovery of Packaging Waste and Disposable Tableware have been Entered into) on the Amount of Packaging Waste and Disposable Tableware Recycled or Recovered in the Relevant Time Period
5. Information Regarding the Documents which Apply to Transboundary Waste Transportation in Conformity 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 of the United Nations Organisation of 22 March 1989 on the Control of Transboundary Movements of Hazardous Wastes and their Disposal if Packaging Waste or Disposable Tableware are Brought out for Recovery to Another European Union Member State or Outside the European Union
Notes. 6. Information Regarding Reusable Packaging 6.1. Documents Confirming the Transfer or Sale of Packaging Waste for Reuse
6.2. Documents Confirming the Repair of Wood Packaging Waste and Placing on the Market
7. Performance of the Plan for Communication Measures
Notes. 8. Performance of the Financial Plan of Packaging Waste and Disposable Tableware
I hereby declare that the information provided is complete and true.
Note. Translation © 2021 Valsts valodas centrs (State Language Centre) |
Document information
Title: Noteikumi par atbrīvojuma piemērošanu no dabas resursu nodokļa samaksas par iepakojumu un vienreiz ..
Status:
In force
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