Ministerial Decree No. 244 regarding validation of the Regulation on the procedures for calculation and payment of natural resources tax

Republic of Latvia Cabinet Regulation No 244 Adopted 18 June 2002 Procedures for Calculation and Payment of Natural Resources Tax Issued pursuant to Section 6; Section 9, Paragraph four; Section 10, Paragraphs one and eight; Section 16, Paragraph two; Section 17, Paragraph one; Section 18, Paragraph two, Clauses 1 and 4; Section 18, Paragraph three; Annex 1, Clauses 2 and 6 and Annex 7, Clause 4 of the Law On Natural Resources Tax 1. These Regulations prescribe: 1.1. procedures for the recording, tax calculation and payment for the use of natural resources, setting of limits, environmental pollution, and goods and products harmful to the environment; 1.2. procedures by which additional rates for the failure to observe norms for the recovery of packaging waste prescribed in the Packaging Law shall be applied; 1.3. what are freight certificates or documents confirmed by the supplier certifying the packaging, and procedures for the calculation of the tax for packaging (also if the information is incomplete); 1.4. documents by which the refund of natural resources tax (hereinafter - tax) is to be substantiated if the goods or products are exported from the territory of the Republic of Latvia, for which goods or products, when importing them for the release for free circulation, the tax has been paid, and documents, by which a part of the packaging is to be substantiated by applying customs procedures on exportation and exporting from the customs territory of the Republic of Latvia goods or products that have been imported into such territory by applying the customs procedures specified in Section 10, Paragraph four of the Law On Natural Resources Tax (hereinafter - Law); 1.5. procedures by which taxpayers who do not have tax debts and who finance the projects, the aim of which is, by carrying out technological improvements or environmental protection measures, to reduce environmental pollution or consumption of natural resources, shall receive a tax allowance; 1.6. procedures by which payments for the consumption of goods and products harmful to the environment shall be partly refunded to the undertakings that in conformity with the technological and environmental protection requirements determined by the Ministry of Environmental Protection and Regional Development perform the recycling or processing of such goods and products; 1.7. the classification and conformity of specific natural resources, polluting substances, goods and products, and radioactive substances to the groups of tax rates; 1.8. classification and technical characteristics of specific goods and products harmful to the environment, for which tax must be paid; 1.9. permissible norms of weight deflection for packaging; 1.10. procedures by which tax shall be paid for non-useful losses that have occurred in the process of extraction, for losses related to the defects in the condition of the minerals, and for amounts of extracted minerals that do not conform to the type and condition of the minerals specified in the research opinion; 1.11. procedures by which the tax rate for the collection of park edible snails (Helix pomatia L.) shall be applied; and 1.12. utilisation of tax revenues in conformity with the rules specified in Annex 7 for the use of revenues. 2. Limits (quotas) for the extraction and use of natural resources and for the release of polluting substances into the environment shall be set in the permits and special permits (licences) referred to in regulatory enactments for each type of natural resources and pollution separately. 3. Classification of polluting substances used for the calculation of the tax in conformity with the categories of hazardousness specified in Annexes 3, 4, 5 and 6 of the Law is specified in Annexes 2, 3, 4 and 5 of these Regulations. The tax for goods and products harmful to the environment (hereinafter - goods harmful to the environment), non-reusable plates and tableware, packaging of goods and products (hereinafter - packaging of goods) and for radioactive substances shall be calculated in conformity with the classification specified in Annexes 7, 8 and 9 of the Law and Annexes 6 and 10 of these Regulations. 4. The Ministry of Environmental Protection and Regional Development on the basis of the results of competition shall issue permits for the collection of park edible snails (Helix pomatia L.). 5. Permits to use natural resources extracted as a result of economic activities specified in Annex 1, Clause 5 of the Law, and permits for the extraction of soil in conformity with Annex 1 of these Regulations shall be issued for one calendar year by the regional environmental board, in the territory of which the natural resources are intended to be extracted. 6. In order to obtain a permit to use natural resources extracted as a result of economic activities specified in Annex 1, Clause 5 of the Law, taxpayers shall submit to the regional environmental board the following documents: 6.1. an application that contains the following information: 6.1.1. the type of expected natural resources to be sold (in conformity with Annex 1, Table 1 of the Law); 6.1.2. the amount of expected natural resources to be sold; and 6.1.3. place of extraction of natural resources and type of extraction of natural resources (in conformity with the activities specified in Annex 1, Clause 5 of the Law); 6.2. documents certifying the sales rights of natural resources; 6.3. documents certifying the type and actual amounts of natural resources involved in the economic activities; and 6.4. map of the territory (on a scale of 1:25000 or a larger map), in which the place of extraction of natural resources is indicated. 7. If the information referred to in Paragraph 6 of these Regulations is not sufficient for the receipt of a permit, the regional environmental board may request additional information from the taxpayer. 8. In applying the customs procedures and other customs regimes specified in Section 10, Paragraphs four and five of the Law and Paragraphs 23 and 27 of these Regulations, taxpayers, observing the procedures for the completion of the customs declaration (SAD) prescribed by regulatory enactments, shall specify in the customs declaration (SAD) the information regarding goods harmful to the environment, packaging of goods and radioactive substances (in conformity with the classification specified in Annexes 7, 8 and 9 of the Law and Annexes 6 and 10 of these Regulations), after the utilisation of which radioactive waste that is necessary to be disposed of in Latvia (hereinafter - radioactive substances) is created. The goods shall be identified and classified in accordance with the Combined Nomenclature of Latvia by declaring the packaging (including primary, secondary and tertiary (transport) packaging) together with the goods, except reusable packaging, which in accordance with the procedures prescribed by regulatory enactments, is permitted to be declared separately by applying the relevant customs procedure. 9. The accompanying documents, labels or packaging of the plates and tableware (including dishes, bowls, jugs, cups, glasses, cocktail straws, knives, forks, spoons, and roulade sticks) made of paper, cardboard, their laminates with polymers or metal components, plastic (polymers) and metal foil, which plates and tableware are sold in retail trade, shall specify whether the plates and tableware are non-reusable or reusable. If such information is not attached, the taxpayer shall pay the tax for the plates and tableware as for non-reusable plates and tableware in accordance with Section 9 and Annex 8 of the Law. 10. Taxpayers have an obligation to provide the recording of the amounts of extraction and use of natural resources and environmental pollution, of the types and weight of packaging materials, of the domestic sale of self-manufactured goods that are harmful to the environment, of the release for free circulation in the customs territory of Latvia (hereinafter - release for free circulation) of the goods harmful to the environment, packaging of goods and radioactive substances, and of the importation (import), exportation (export) and re-exportation (re-export) of the goods harmful to the environment, packaging of goods and radioactive substances in accordance with the customs procedures specified in Section 10, Paragraphs four and eight of the Law. 11. Taxpayers shall calculate the tax for the actual amount of the extraction of natural resources and environmental pollution in accordance with the tax rates and on the basis of the data of recording and analyses of the use of natural resources and environmental pollution, and on the basis of the limits (quotas) specified in the relevant permit (licence). 12. The tax shall be calculated for each type of natural resources or environmental pollution separately. 13. Taxpayers shall calculate the tax for the use of natural resources and environmental pollution in conformity with the specified limits, and in accordance with the basic rates specified in the Annexes of the Law. 14. The Ministry of Environmental Protection and Regional Development or the officials of the institutions authorised by the Ministry shall control the conformity of the type of natural resources, amount of the extraction and use of natural resources with the amounts specified in the permit (licence) and the conformity of the amount of environmental pollution with the limits specified in the permit. The Ministry of Environmental Protection and Regional Development or the officials of the institutions authorised by the Ministry shall control the correctness of tax calculation in the report regarding the calculated natural resources tax (hereinafter - report; Annex 7). 15. The tax for the use of natural resources above the specified limits (quotas) and for pollution over the limit shall be calculated by summing the basic rate and additional rate in three times the amount of the basic rate (total - four times the amount of the basic rate). The use of natural resources over the limit or pollution over the limit is the amount exceeding the limit specified in the permit (licence) issued. 16. If the limit for the relevant polluting activity is not specified in the permit, the tax for the total amount shall be calculated according to the basic rates, and in the report for the calculation of the tax, a note "bez limita" [without limit] shall be made. 17. The tax for the disposal of waste at dumps and waste disposal sites, in which weighing machines are not installed, shall be calculated on the basis of the recording data for the amount of the disposed non-compacted waste by including the amount (volume) of special packaging (for example, containers), ballast substances, stabilisers and other impurities. 18. The tax for goods harmful to the environment, packaging of goods, non-reusable plates and tableware (in conformity with Annexes 7 and 8 of the Law and Annex 6 of these Regulations), for which permits (licences) are not provided for by regulatory enactments, shall be calculated in accordance with the basic rates determined by the Law. 19. The release for free circulation of the substances depleting the ozone layer (in conformity with Annex 7 of the Law and Annex 6 of these Regulations), inward processing of waste and release of radioactive substances (in conformity with Annex 9 of the Law and Annex 10 of these Regulations) for free circulation without the necessary permit specified by regulatory enactments or without a special permit (licence) is unlawful and the tax shall be calculated in accordance with Section 19 of the Law. 20. Taxpayers shall calculate the tax payments for the use of natural resources over the specified limits and for pollution over the limit, starting with the day the limit (quota) was exceeded. 21. Undertakings (companies), the activities of which are of seasonal character and which pay the tax for the extraction and use of natural resources and for environmental pollution, shall submit reports to the territorial offices of the State Revenue Service and pay the tax in accordance with the schedule of the activities and co-ordinated limits (quotas). 22. For non-useful losses of mineral resources the tax shall be paid according to the basic rates and the additional rates as for extraction over the limit. The losses of mineral resources that exceed the losses provided for in the project for the output of mineral resources or deposits, which project has been approved by the institutions determined by the Ministry of Environmental Protection and Regional Development or by regulatory enactments, shall be considered as non-useful losses. For the amounts of extracted mineral resources that do not conform to the type of mineral resources specified in the permit (licence) for extraction, the tax shall be paid according to basic rates and additional rates as for extraction of natural resources without a permit. 23. In applying the customs procedures - release for free circulation, temporary importation, inward processing, inward processing under customs control or customs warehousing - and the customs regime - re-exportation, the tax for the goods harmful to the environment, packaging of goods and radioactive substances shall be calculated at the time of application of the referred to customs procedures. Tax calculations shall be performed and submitted to the customs authority by taxpayers. The tax for the goods harmful to the environment, packaging of goods and radioactive substances shall be paid at the time when the customs procedure - release for free circulation - is applied to such goods, packaging and substances. If in accordance with the customs procedure - temporary importation, inward processing, inward processing under customs control or customs warehousing - the imported goods are completely or partly unpacked in the customs territory of the Republic of Latvia, the taxpayer shall provide a detailed recording of the amount of the separated packaging of goods (including the recording of the type and weight of the materials used in the packaging of goods in conformity with the type of packaging of the goods or products, which type is specified in Annex 8 of the Law). For the separated packaging of goods that is not re-exported, taxpayers shall pay the tax for the relevant reporting period in accordance with the procedures prescribed by these Regulations. 24. In applying the customs procedure - release for free circulation - exemption from tax payments shall be granted for the goods harmful to the environment and for the packaging of the goods, for which in accordance with the Law On Customs Duty (Tariffs) and other regulatory enactments customs tax relief has been determined (except substances depleting the ozone layer, for the release for free circulation of which the permit prescribed by regulatory enactments must be obtained). 25. Freight certificates are documents issued by the Packaging Certification Centre of Latvia, in which certificates all the necessary information for the calculation of the tax for the packaging has been included. If in the mutually concluded agreement documents (transaction contracts) between a supplier of goods and a consignee (importer) or in the appendixes of such documents regarding the supply of goods all information regarding the type and weight of the materials of standard packaging (that is, if the same packaging of goods is used for each supply of the goods) of such goods is included, which information is necessary for the calculation of the tax, the consignee (importer) himself of herself may draw up and approve the freight certificate. In such case, in applying the customs procedure - release for free circulation - when submitting the freight certificate the original or a notarially certified copy of the contract of the specific transaction shall additionally be presented to the customs authority. 26. Documents confirmed by the supplier certifying the packaging are documents (originals) drawn up and signed by the supplier (except international documents accompanying the freight, for example, CMR bill of lading, TIR Carnet, ATA Carnet, railway bill of lading), in which documents all information regarding the packaging that is necessary for the calculation of tax has been included. Suppliers within the meaning of these Regulations are persons (except carriers (forwarding agents)), in whose ownership or lawful possession the goods are before the right to act with such goods is transferred to the particular first consignor (importer) in the customs territory of the Republic of Latvia. 27. In applying the customs procedure - release for free circulation - or the customs regime - re exportation (re-export) of goods - the packaging of goods shall be substantiated with a freight certificate or with the original of a document confirmed by the supplier certifying the packaging (hereinafter - documents certifying the packaging), except cases where the information specified in one document certifying the packaging relates to the packaging of such goods as are declared for the relevant customs procedure with several customs declarations. In such case, the number of the customs declaration, to which the original of the document certifying the packaging has been appended, shall be specified in the copy of the document certifying the packaging. In applying the remaining customs procedures specified in the Customs Law and other customs regimes, the packaging of goods may be substantiated by the copies of the documents certifying the packaging (including the documents certifying the packaging that are sent by fax). 28. If in applying the customs procedure - release for free circulation - a taxpayer cannot submit or present the original of the document certifying the packaging, the tax shall be calculated by multiplying 25 percent of the gross weight of the freight, which weight is specified in the international documents accompanying the freight or other documents, with the tax rate of 0.06 lati per one kilogram. Customs authorities are entitled to recalculate the tax calculated in accordance with the procedures specified in this Paragraph only if the taxpayer within fifteen days of the day of acceptance of customs declaration submits to the customs authority the original of the relevant document certifying the packaging and the information specified in the original conforms to the copies of the documents certifying the packaging, which copies have been submitted to the customs authority when the goods were released for free circulation. 29. If documents certifying the packaging have not been submitted or presented to a customs authority and no other documents, in which the gross weight of the freight is indicated, are at the disposal of the customs authority, the tax shall be calculated in the amount of one percent from the customs value of the relevant goods. 30. If an undertaking (company) that manufactures products or goods transfers such products or goods to another undertaking (company) for packaging, the taxpayer is the undertaking (company) that sells such products or goods in the packaging. 31. If the manufacturer of goods on the basis of mutual agreements performs domestic sale of goods harmful to the environment and of goods in the packaging to another undertaking (company) registered in the Republic of Latvia, which undertaking (company) performs the exportation (export) of such goods, the tax amount paid by the manufacturer of goods may be included as advance payment of the tax, if such can be documentarily substantiated. 32. Taxpayers shall specify in Form 4, Column 9 of the report the tax paid for the goods harmful to the environment and for the packaging of goods, when such is released for free circulation, as an amount of prepayment of the tax. 33. If taxpayers sell goods in the Republic of Latvia in reused packaging, the tax for such packaging need not be paid if the amount of the reused packaging can be documentarily substantiated. 34. Taxpayers shall calculate the tax for self-manufactured goods that are harmful to the environment and for the packaging of goods in accordance with the accounting data for each physical unit of the goods or in percentage of the sales price of the goods, in which price the excise duty and value added tax shall not be included. 35. Taxpayers shall include in the costs related to entrepreneurial activities the tax for the extraction and use of natural resources, environmental pollution in conformity with the specified limits (quotas), sale or release for free circulation of goods harmful to the environment and goods in the packaging, sale of non-reusable plates and tableware in retail trade and for public catering, and the release of radioactive substances for free circulation. Taxpayers shall pay the tax payments for the amounts that exceed the limits and all the fines and fines for late payments specified in Section 19 and 20 of the Law after the enterprise income tax has been deducted. 36. Tax for the extraction and use of natural resources, for the release of pollution into the environment, for the domestic sale of goods harmful to the environment, of non-reusable plates and tableware, and of the packaging of goods shall be calculated for the previous quarter and paid into the budget account specified by the territorial office of the State Revenue Service by the twentieth date of the following month. 37. After co-ordination with the relevant regional environmental board, taxpayers shall submit the reports with the calculation of the tax for the extraction and use of natural resources and for the release of pollution into the environment to the territorial office of the State Revenue Service. Reports for the previous quarter that must be co-ordinated with the regional environmental board shall be submitted to the territorial office of the State Revenue Service by the twenty-fifth date of the following month. 38. If the tax calculation only for the sale of goods harmful to the environment, packaging of goods and non-reusable plates and tableware or for the release for free circulation of goods harmful to the environment, packaging of goods and radioactive substances is reflected by a taxpayer in the report, the co-ordination of the report with the institutions of the Ministry of Environmental Protection and Regional Development shall not be necessary. 39. Taxpayers whose annual calculated tax according to basic rates does not exceed 100 lati shall pay the tax for the current year and submit the report to the territorial office of the State Revenue Service by 20 January of the following year. Taxpayers, for whom in accordance with the procedures prescribed in Paragraph 21 of these Regulations a special payment schedule has been determined, shall pay the tax in accordance with the schedule referred to. 40. Regional environmental boards shall submit the list of taxpayers with the co-ordinated calculated tax amount for the current year to the territorial office of the State Revenue Service by 20 March of the following year. The territorial offices of the State Revenue Service shall perform the control of the payment of the tax and tax collection. 41. Tax for the packaging of goods shall be calculated by summing the tax amount calculated in accordance with the tax rates specified in Annex 8 of the Law for each type of the packaging material (including primary packaging, secondary packaging, transport packaging in conformity with the Packaging Law). As a basis for the calculations the documents certifying the packaging shall be utilised in the customs authority, but in inland areas - accounting documents and utilisation norms for packaging materials. 42. If a taxpayer can documentarily substantiate the total weight of packaging materials and all types of materials used in the packaging of goods, but cannot substantiate the information regarding the weight of each separate packaging material, the tax shall be calculated by applying the highest rate that conforms to the materials used in the packaging of the relevant goods and shall be applied to the whole packaging. If a taxpayer can documentarily substantiate only the total weight of the packaging of goods, but the information regarding each separate packaging material of goods is not at his or her disposal, the tax shall be calculated by applying the highest tax rate specified in Annex 8 of the Law. 43. If the packaging of goods is composed of the same type of packaging and 95% of the weight thereof is composed of a single packaging material (hereinafter - basic material), the tax shall be calculated by utilising the difference between the gross and net weight of the freight. 44. If 95% of the weight of a separate type of packaging (including primary, secondary or tertiary (transport) packaging) is composed of the basic material, the tax shall be calculated for the total weight of the materials of each relevant type of the packaging used in the packaging, by applying the tax rate specified for the basic material in Annex 8 of the Law. 45. For packaging materials that do not conform to any group of materials specified in Annex 8 of the Law, the rate specified for Annex 8, Position 6 of the Law shall be applied. 46. In selling the packaging together with the goods (including primary, secondary, tertiary (transport) packaging), the tax shall be imposed on the packaging regardless of the type of payment. Regardless of the type of payment, the tax shall be imposed on the packaging that for the convenience of purchasers or for promotional purposes is added to the body of packaged or non-packaged goods or products (purchase). 47. The casing of sausage products, casing clips thereof, cheese wax and tea bags made of filter paper and components added thereto are not packaging and the tax shall not be imposed on them. 48. Regardless of the type of use, the tax shall be imposed on the packaging of cosmetics, perfumery, household chemicals, pharmaceuticals and tobacco products in conformity with Section 9, Paragraph four of the Law and Annex 8 of the Law. 49. Permissible deviations of the weight of the packaging of goods, specifying the weight by the indirect method, may not exceed: 49.1. for the packaging of glass raw materials - 15% for one packaging unit; 49.2. for the packaging of plastic (polymer) raw materials - 10% for one packaging unit; 49.3. for the packaging of metal raw materials - 10% for one packaging unit; 49.4. for the packaging of paper, cardboard and their laminates with polymers or metal components - 10% for one packaging unit; 49.5. for the packaging of wood raw materials - 15% for one packaging unit under normal conditions and 20% for one packaging unit if the packaging has been exposed to moisture during the transport; and 49.6. for the packaging of paper, cardboard and other raw materials of natural fibres 15% for one packaging unit under normal conditions and 25% for one packaging unit if the packaging has been exposed to moisture during the transport. 50. Taxpayers that have paid the tax for the release for free circulation of the goods harmful to the environment specified in Annex 7 of the Law and Annex 6 of these Regulations have rights to include the paid tax as an advance payment of tax for the following period if the referred to goods harmful to the environment are exported from the customs territory of the Republic of Latvia. The tax paid shall be included as an advance payment of the tax for the next reference period if the following documents have been submitted to the territorial office of the State Revenue Service: 50.1. customs declaration that certifies that the customs procedure - release for free circulation - has been applied to the specific goods harmful to the environment; 50.2. payment documents that certify the payment of the tax for the specific goods harmful to the environment; 50.3. customs declaration that certifies that the specific goods harmful to the environment have been exported from the customs territory of the Republic of Latvia; and 50.4. other documents, on the basis of which it is possible to identify the specific goods harmful to the environment if additional information is necessary. 51. For the packaging of goods that has been imported together with the goods by applying the customs procedures referred to in Section 10, Paragraph four of the Law and Paragraph 23 of these Regulations (except the release for free circulation), the calculated tax shall not be paid if the relevant goods are re-exported in the same packaging as they were imported or if such goods are partly unpacked in the customs territory of the Republic of Latvia and it is possible to identify the type and weight of the materials used in the packaging of goods. If changes have occurred in the packaging of goods imported into the customs territory of the Republic of Latvia, the tax shall be paid for the separated amount of the packaging of goods observing the procedures prescribed in Paragraph 23 of these Regulations. In order to apply the procedures prescribed in Section 10, Paragraph five of the Law and in this Paragraph, a taxpayer shall submit the following documents to the relevant territorial office of the State Revenue Service: 51.1. customs declaration that certifies that the specific packaging of goods has been re exported, and in which declaration the taxpayer is specified as the consignor (exporter) of goods; 51.2. customs declaration that certifies that to the specific packaging of goods the customs procedures referred to in Section 10, Paragraph four of the Law and Paragraph 23 of these Regulations (except release for free circulation) have been applied; 51.3. documents certifying the packaging; 51.4. documents that certify the type and weight of the packaging separated in the customs territory of the Republic of Latvia; and 51.5. other documents, on the basis of which it is possible to identify the packaging of goods if additional information is necessary. 52. In accordance with Section 6 of the Law the taxpayer who has not fulfilled the norms for the recovery of packaging waste in the relevant year, which norms are determined by the Packaging Law and other regulatory enactments that regulate the management of packaging, shall calculate and pay the tax for the packaging of goods sold or imported for the release for free circulation, in addition applying three times the amount of the additional rate. Tax payments for over the limit shall be calculated after a taxpayer has submitted the annual report specified in the Packaging Law to the Ministry of Environmental Protection and Regional Development or to the authorised institutions thereof. The Ministry of Environmental Protection and Regional Development or the authorised institutions thereof shall record the non-compliance with the specified recovery norms, shall prepare a relevant deed of examination and submit such deed to the relevant territorial office of the State Revenue Service. Tax payments for over the limit in respect of the packaging of goods for the previous year shall be made by 20 July of the following year. Tax payments for over the limit in respect of the packaging of goods shall be applied to a full calendar year. 53. On the basis of the deed of examination submitted by the State Environment Inspection or a regional environmental board regarding the amount of the extraction and use of natural resources that is unlawful or is not presented in the report (concealed) and the amount of pollution released into the environment or the amount of the sold non-reusable plates and tableware not presented in the report (concealed) and determined by the State Revenue Service and the amount of goods harmful to the environment, packaging of goods and radioactive substances sold or released for free circulation, the State Revenue Service, in addition to the unpaid amount of the tax, shall collect from the taxpayer a fine which equals twice the sum of the unpaid tax, which fine shall be calculated as follows: 53.1. for the amount of the extraction and use of natural resources not presented in the report (concealed) and the amount of pollution released into the environment that does not exceed the limit (quota) - by summing the basic rate and the fine composed of double the amount of the basic rate (total - three times the amount of the basic rate); 53.2. for the amount of the extraction and use of natural resources not presented in the report (concealed) and the amount of pollution released into the environment that exceeds the limit (quota) - by summing the basic rate, additional rate in three times the amount of the basic rate and a fine composed of double the amount of the unpaid tax (total - twelve times the amount of the basic rate); and 53.3. for the amount of the extraction and use of natural resources, the amount of pollution released into the environment and the amount of substances depleting the ozone layer and radioactive substances released for free circulation if the referred to activities have been performed illegally (without the necessary permit) - by summing the basic rate, additional rate in three times the amount of the basic rate and a fine composed of double the amount of the unpaid tax (total - twelve times the amount of the basic rate for the whole amount). 54. Taxpayers shall specify in Form 2, Column 5 and Form 6, Column 10 of the report the tax amount calculated in accordance with Paragraph 53 of these Regulations for the amount of the extraction and use of natural resources that is unlawful or not presented in the reports (concealed) and for the pollution released into the environment. 55. The State Revenue Service shall transfer the amounts of the tax included in the State budget to the relevant special budget accounts for environmental protection in conformity with the division referred to in Paragraphs 56 and 57 of these Regulations: 55.1. for the extraction and use of natural resources and environmental pollution - within 10 days after the receipt of the report on the calculated tax and payment of the tax in full amount; 55.2. for the domestic sale of goods harmful to the environment, goods in the packaging and non-reusable plates and tableware - once a week; and 55.3. for the release for free circulation of goods harmful to the environment, goods in the packaging and radioactive substances - once a week. 56. The following shall be paid into the State special budget for environmental protection: 56.1. 40% of all tax payments for the extraction and use of natural resources and environmental pollution in conformity with the specified limits, except the sums for which the tax allowance from the payments referred to has been granted; 56.2. 70% of all tax payments for the release for free circulation of radioactive substances; 56.3. 100% of all tax payments for the extraction and use of natural resources over the specified limits and for the pollution over the limit; 56.4. 100% of all tax payments for the sale or release for free circulation of goods and products harmful to the environment; 56.5. 100% of all tax payments for the retail sale and sale for public catering of non reusable plates and tableware; 56.6. 100% of all tax payments for the application of payments for over the limit specified in Section 6 of the Law and Paragraph 52 of these Regulations to the packaging of goods; 56.7. 100% of all tax payments for the amount of extraction and use of natural resources that is unlawful or is not presented in the reports (concealed), for the amount of pollution released into the environment, for the amount of non-reusable plates and tableware sold, and for the amount of goods harmful to the environment, packaging of goods and radioactive substances sold or released for free circulation; 56.8. 100% of the fine specified in Section 19 of the Law; and 56.9. 100% of the fine for late payments specified in Section 20 of the Law and of the increase in the amount of principal debt. 57. The following shall be paid into the special budgets for environmental protection of the parish or city local governments: 57.1. 60% of all tax payments for the extraction and use of natural resources and environmental pollution in the amounts specified by the limits that has been performed in the territory of the relevant parish or city, except the sums for which a tax allowance from the payments referred to has been granted; 57.2. 30% of all tax payments for the release for free circulation of radioactive substances into the budget of the Baldone local government, in the territory of which the disposal site of radioactive waste is located; and 57.3. 100% of all tax payments for the incineration of hazardous waste performed in the territory of the relevant parish or city. 58. In order to receive a tax allowance, taxpayers shall submit to the Ministry of Finance and the relevant local government, in conformity with the distribution of tax revenues: 58.1. an application for the granting of a tax allowance (in conformity with Annex 8 of these Regulations); 58.2. an opinion of the Ministry of Environmental Protection and Regional Development regarding the relevant project; and 58.3. a statement of the territorial office of the State Revenue Service regarding the absence of tax debts. 59. In order to receive the opinion referred to in Sub-paragraph 58.2 of these Regulations, taxpayers shall submit to the Ministry of Environmental Protection and Regional Development the documentation of the project together with the calendar plan for the implementation thereof. The ministry shall specify in the opinion the maximum amount, for which a tax allowance may be granted from the special budget for environmental protection of each level in accordance with Section 16, Paragraph three of the Law. 60. A decision regarding the granting of a tax allowance from the State special budget for environmental protection shall be taken by the Ministry of Finance, but from the local government special budget for environmental protection - by the relevant local government in conformity with the distribution of tax revenues. The maximum tax allowance shall be granted in such percentage amount, for which the reduction of the pollution level is provided for after complete implementation of the project, in compliance with the amount specified in the opinion referred to in Sub-paragraph 58.2 of these Regulations. The decision shall determine the amount, for which a tax allowance has been granted, and specify in what way the tax allowance is to be distributed by periods of payment. 61. A decision regarding the granting of a tax allowance shall be taken within two weeks after the receipt of the relevant documents and the taxpayer, Ministry of Environmental Protection and Regional Development, and the State Revenue Service shall be informed in writing regarding the decision taken. 62. A decision regarding the granting of a tax allowance shall be in effect for one year and it shall be applied beginning with the quarter following the taking of the decision. 63. If during the implementation of the project tax debts arise to the taxpayer, the application of the tax allowance shall be discontinued as of the day when the State Revenue Service has discovered the debts referred to. The territorial office of the State Revenue Service not later than within 10 days after the tax debt has been discovered shall inform the Ministry of Finance, the relevant local government and the Ministry of Environmental Protection and Regional Development thereof. 64. Six weeks prior to the expiry of the specified time period for the application of the tax allowance taxpayers shall submit to the Ministry of Environmental Protection and Regional Development a report regarding the conformity of the implementation process of the project with the plan. Within a period of one month from the date of submission of the referred to report the Ministry of Environmental Protection and Regional Development shall provide an opinion regarding the granting of the regular tax allowance. 65. The regular tax allowance shall be granted in accordance with the procedures specified in Paragraphs 58, 59, 60 and 61 of these Regulations. 66. If the opinion provided in accordance with Paragraph 64 of these Regulations is negative, the Ministry of Environmental Protection and Regional Development shall inform the State Revenue Service thereof, and the State Revenue Service shall determine the time period for the payment of the previously granted amounts of allowances. After the expiry of the specified time period the State Revenue Service shall collect the unrepaid amounts of allowances in accordance with Section 16, Paragraph five of the Law and shall calculate the fine for late payment as for a tax debt in accordance with the Law On Taxes and Fees. 67. The tax paid, by granting subsidies to undertakings (companies), which perform the recycling or processing of goods harmful to the environment, shall be refunded in accordance with Section 17 of the Law. 68. The amount of subsidies shall be determined in conformity with the amount of goods harmful to the environment actually recycled or processed in an undertaking (company). 69. The State Environmental Protection Fund (hereinafter - fund) shall announce an open competition for undertakings (companies) to receive subsidies in conformity with Paragraph 67 of these Regulations. 70. In order to receive subsidies in accordance with the procedures of the competition announced by the fund, undertakings (companies) shall submit an application and documents certifying: 70.1. the conformity of the technologies of the undertaking (company) to the technological and environmental protection requirements prescribed by the Ministry of Environmental Protection and Regional Development; 70.2. technical possibilities to control and document the parameters of the technological process, and also the amount of actually processed raw materials (including goods harmful to the environment); 70.3. the readiness of an undertaking (company) to financially independently engage in the processing of goods harmful to the environment - a business plan and an opinion of audit regarding the financial situation of the undertaking (company); and 70.4. the planned amounts of the processing of goods harmful to the environment and the sources of procurement of such amounts for the next three years. 71. The fund shall enter into contracts with the winners of the competition, observing the financial restrictions specified in the estimate of the special budget for environmental protection of the current year. 72. In the contracts between the fund and the undertakings (companies) the annual amounts of the procurement, recycling and processing of goods harmful to the environment, technical or documentary control methods of the amounts of the relevant goods harmful to the environment actually processed, time periods and procedures for the granting of subsidies, and other requirements to be set for the undertakings (companies) shall be provided for. 73. In conformity with the tax rates and refunding rules specified in Annex 7 of the Law, the undertakings (companies) with which contracts regarding the recycling or processing of the relevant goods harmful to the environment have been entered into, shall receive the subsidies referred to in Paragraph 68 of these Regulations in the amounts specified in Annex 9 of these Regulations for each actually recycled unit of the goods harmful to the environment. 74. Tax for the recycling or processing of the used lubricating oils shall be repaid to the undertakings (companies) in accordance with the procedures specified in Section 17, Paragraph one of the Law: 74.1. for the recovery of the used lubricating oils (both for the utilisation thereof and for the implementation of the target programme) - total in the amount of 100%; and 74.2. for other types of processing of the used lubricating oils (not the type of processing referred to in Sub-paragraph 74.1 of these Regulations) - in the amount of 80%. 75. If substances depleting the ozone layer are utilised for the manufacturing of the production in the undertakings (companies) determined by the Ministry of Environmental Protection and Regional Development and the production manufactured is sold, the tax to the referred to undertakings (companies) shall be refunded in accordance with the procedures specified in Section 17, Paragraph one of the Law both for the recycling of the substances depleting the ozone layer and for the implementation of the target programme - total in the amount of 100%. 76. The tax shall need not be paid for non-reusable plastic plates and tableware sold in retail trade and for public catering, which plates and tableware have been imported for the release for free circulation before 1 July 2002 and regarding which the payment of the tax upon the importation thereof can be documentarily certified. Persons, who upon the importation of non reusable plates and tableware for the release for free circulation have paid the tax, when selling such plates and tableware to retail and public catering undertakings, shall specify in the bill of lading-invoice as an additional information the amount of the tax paid and the type, date and number of the document. 77. Cabinet Regulation No.356 of 10 October 2000, Procedures for Application of Certain Provisions of the Law On Natural Resources Tax is repealed (Latvijas Vēstnesis, 2000, No. 365/367, 380/383). 78. These Regulations come into force on 1 July 2002. The Prime Minister A. Bērziņš Minister for Environmental Protection and Regional Development V. Makarovs Annex 1 Cabinet Regulation No. 244 18 June 2002 Ministry of Environmental Protection and Regional Development regional environmental board (name) Permit to Use Natural Resources No. Issued to: (the name, registration number, legal address and telephone number of legal person or the given name, surname, personal identity number, address of the place of residence and telephone number of natural person) (the name of the place of extraction of natural resources and location in the administrative territory) Permit issued on (date) Permit valid until (date) Conditions for the putting natural resources on market shall be an integral part of the permit. director of the regional environmental board (name) (signature and full name) Appendix to the Permit to Use Natural Resources No. Conditions for Marketing of Natural Resources 1. Name and amount of natural resources to be put on the market 2. Documents, on the basis of which the permit has been issued 3. Other conditions director of the regional environmental board (name) (signature and full name) (date) Minister for Environmental Protection and Regional Development V. Makarovs Annex 2 Cabinet Regulation No. 244 18 June 2002 Classification of Waste According to the Category of Hazardousness in Conformity with the Groups of Tax Rates, when Waste is Disposed of at Waste Dumps and Landfill Sites No. Description of waste Type of waste according to hazardousness Tax rate and unit of measurement 1. Waste of metals and metal-alloy in a solid not dispersed form (except waste and scrap of lead, cadmium, beryllium, titanium, chrome) Municipal waste LVL 0.25/m3 at dumps and landfill sites where weighing machines have not been installed, or LVL 0.75/t at dumps and landfill sites where weighing machines have been installed 2. Other waste containing metals 3. Mining waste in non-dispersible form 4. Glass waste in solid form 5. Ceramic waste in solid form 6. Solid plastic waste (except resins and condensation products) 7. Paper waste, cardboard and paper product waste 8. Textile waste 9. Rubber waste 10. Untreated wood waste and cork waste 11. Used articles of leather 12. Other waste containing mainly organic ingredients, which ingredients may contain metals and inorganic materials 13. Debris and construction materials 14. Street rubbish 15. Branches and tree barks 16. Food and food processing waste 17. Waste created in the performance of various medical manipulations, which waste does not possess any of the hazardous characteristics 18. Waste and scrap of lead Hazardous waste LVL 10.00/t 19. Waste and scrap of beryllium 20. Waste and scrap of titanium 21. Catalysts of transition metals 22. Waste containing inorganic ingredients, which may contain metals and organic materials 23. Other waste that in accordance with the waste classification is qualified as hazardous waste 24. Waste containing petroleum products 25. Asbestos in the form of fibres and dust 26. Ceramic fibres the physical-chemical properties of which are similar to asbestos 27. Resins and condensation products Especially hazardous waste LVL 50.00/t 28. Fuel precipitate containing lead 29. Tarred waste (except asphalt cement) resulting from the process of purification, distillation or any pyrolysis 30. Waste containing any derivatives of polychlorinated dibenzo-furan or dibenzo-dioxin 31. Peroxides (except hydrogen peroxide) 32. Ash and residues containing vanadium 33. Ash and residues containing lead 34. Ash and residues containing arsenic 35. Ash and residues containing mercury 36. Waste and scrap of cadmium 37. Waste and scrap of chrome 38. Waste, substances, objects containing polychlorinated biphenyls (PBC), polychlorinated terphenyls (PHT) and/or polybrominated biphenyls (PBB), also the polybrominated compounds thereof if the concentration of these compounds is 50 mg/kg or more Minister for Environmental Protection and Regional Development V. Makarovs Annex 3 Cabinet Regulation No. 244 18 June 2002 Classification of Discharged Matter According to Category of Hazardousness and in Conformity with Groups of Tax Rates (Air Pollution) No. Names of discharged matter and groups of discharged matter Category of hazardousness Tax rate (LVL/t) 1. Dust (not containing heavy metals) not hazardous 4.00 2. Carbon monoxide (CO) moderately hazardous 5.50 3. Sulphur dioxide (SO2) hazardous 13.00 4. Nitrogen oxides (NOx - the sum of nitrogen oxides, recalculated for NO2) hazardous 13.00 5. Ammonia (NH3) hazardous 13.00 6. Volatile organic compounds hazardous 13.00 7. Hydrocarbons (CnHm) hazardous 13.00 8. Other inorganic compounds hazardous 13.00 9. Heavy metals (Cd, Ni, Sn, Hg, Pb, Zn, Cr, As, Se, Cu) and compounds thereof, recalculated for the relevant metal especially hazardous 820.00 10. Vanadium pentoxide, recalculated for vanadium especially hazardous 820.00 Minister for Environmental Protection and Regional Development V. Makarovs Annex 4 Cabinet Regulation No. 244 18 June 2002 Classification of Polluting Substances According to Category of Hazardousness and in Conformity with Groups of Tax Rates (Water Pollution) No. Names of polluting substances and groups of polluting substances Category of hazardousness Tax rate (LVL/t) 1. Chemical consumption of oxygen (COD) moderately hazardous 30.00 2. Total nitrogen (N total) moderately hazardous 30.00 3. Total phosphorus (P total) moderately hazardous 30.00 4. Absorbable organic halides (summary indicator AOX) moderately hazardous 30.00 5. Zinc and its compounds hazardous 8 000.00 6. Copper and its compounds hazardous 8 000.00 7. Nickel and its compounds hazardous 8 000.00 8. 2,4-dichlorophenoxyacetic acid hazardous 8 000.00 9. Acrylonitrile hazardous 8 000.00 10. Organotin compounds (expressed as tin) hazardous 8 000.00 11. Dichloromethane hazardous 8 000.00 12. Diethylamine hazardous 8 000.00 13. Dimethoate or rogor hazardous 8 000.00 14. Epichlorohydrin hazardous 8 000.00 15. Phenols (index of phenols) hazardous 8 000.00 16. Formaldehyde hazardous 8 000.00 17. 2-,3-,4-chloroanilines hazardous 8 000.00 18. Chlorobenzene hazardous 8 000.00 19. Naphthalene hazardous 8 000.00 20. Polychlorinated biphenyls (PHB) hazardous 8 000.00 21. Simazine hazardous 8 000.00 22. Tributyl phosphate hazardous 8 000.00 23. Trifluralin hazardous 8 000.00 24. Monoaromatic hydrocarbons (benzene, toluene, ethylbenzene, xylenes) with a summary indicator BTEX hazardous 8 000.00 25. Polyaromatic hydrocarbons (PAO) hazardous 8 000.00 26. Petroleum acyclic hydrocarbons hazardous 8 000.00 27. Arsenic and its compounds especially hazardous 50 000.00 28. Lead and its compounds especially hazardous 50 000.00 29. Chrome and its compounds especially hazardous 50 000.00 30. 1,2-dichloroethane especially hazardous 50 000.00 31. 1,2,4-trichlorobenzene especially hazardous 50 000.00 32. Aldrin especially hazardous 50 000.00 33. Dichloro-diphenyl-trichloroethane (DDT), dichloro diphenyl-dichloroethane (DDD) and dichloro diphenyl-dichloroethylene (DDE) especially hazardous 50 000.00 34. Dieldrin especially hazardous 50 000.00 35. Mercury and its compounds especially hazardous 50 000.00 36. Endrin especially hazardous 50 000.00 37. Hexachlorobutadiene or perchlorobutadiene especially hazardous 50 000.00 38. Hexachlorobenzene especially hazardous 50 000.00 39. Hexachlorocyclohexane (all isomers) especially hazardous 50 000.00 40. Chloroform especially hazardous 50 000.00 41. Isodrin especially hazardous 50 000.00 42. Cadmium and its compounds especially hazardous 50 000.00 43. Perchloroethylene or tetrachloroethylene especially hazardous 50 000.00 44. Pentachlorophenol especially hazardous 50 000.00 45. Carbon tetrachloride or tetrachloromethane especially hazardous 50 000.00 46. Trichloroethylene especially hazardous 50 000.00 47. Trichlorobenzene (technical mixture) especially hazardous 50 000.00 Minister for Environmental Protection and Regional Development V. Makarovs Annex 5 Cabinet Regulation No. 244 18 June 2002 Classification of Polluting Substances According to Hazardousness and in Conformity with the Groups of Tax Rates (Pollution of Soil, Ground and Beds of Water Bodies) No. Names of polluting substances and groups of substances Category of hazardousness Tax rate (LVL/t) 1. Total nitrogen (N total) moderately hazardous 100.00 2. Total phosphorus (P total) moderately hazardous 100.00 3. Copper and its compounds hazardous 1 000.00 4. Nickel and its compounds hazardous 1 000.00 5. Zinc and its compounds hazardous 1 000.00 6. 2,4-dichlorophenoxyacetic acid hazardous 1 000.00 7. Acrylonitrile hazardous 1 000.00 8. Organotin compounds (expressed as tin) hazardous 1 000.00 9. Dichloromethane hazardous 1 000.00 10. Diethylamine hazardous 1 000.00 11. Dimethoate or rogor hazardous 1 000.00 12. Epichlorohydrin hazardous 1 000.00 13. Phenols (index of phenols) hazardous 1 000.00 14. Formaldehyde hazardous 1 000.00 15. 2-,3-,4-chloroanilines hazardous 1 000.00 16. Chlorobenzene hazardous 1 000.00 17. Naphthalene hazardous 1 000.00 18. Polychlorinated biphenyls (PHB) hazardous 1 000.00 19. Simazine hazardous 1 000.00 20. Tributyl phosphate hazardous 1 000.00 21. Trifluralin hazardous 1 000.00 22. Monoaromatic hydrocarbons (benzene, toluene, ethylbenzene, xylenes) with a summary indicator BTEX hazardous 1 000.00 23. Polyaromatic hydrocarbons (PAO) hazardous 1 000.00 24. Petroleum acyclic hydrocarbons hazardous 1 000.00 25. Extractable organic halogens (summary indicator EOX) hazardous 1 000.00 26. Arsenic and its compounds especially hazardous 10 000.00 27. Lead and its compounds especially hazardous 10 000.00 28. Chrome and its compounds especially hazardous 10 000.00 29. 1,2-dichloroethane especially hazardous 10 000.00 30. 1,2,4-trichlorobenzene especially hazardous 10 000.00 31. Aldrin especially hazardous 10 000.00 32. Dichloro-diphenyl-trichloroethane (DDT), dichloro diphenyl-dichloroethane (DDD) and dichloro diphenyl-dichloroethylene (DDE) especially hazardous 10 000.00 33. Dieldrin especially hazardous 10 000.00 34. Mercury and its compounds especially hazardous 10 000.00 35. Endrin especially hazardous 10 000.00 36. Hexachlorobutadiene or perchlorobutadiene especially hazardous 10 000.00 37. Hexachlorobenzene especially hazardous 10 000.00 38. Hexachlorocyclohexane (all isomers) especially hazardous 10 000.00 39. Chloroform especially hazardous 10 000.00 40. Isodrin especially hazardous 10 000.00 41. Cadmium and its compounds especially hazardous 10 000.00 42. Perchloroethylene or tetrachloroethylene especially hazardous 10 000.00 43. Pentachlorophenol especially hazardous 10 000.00 44. Carbon tetrachloride or tetrachloromethane especially hazardous 10 000.00 45. Trichloroethylene especially hazardous 10 000.00 46. Trichlorobenzene (technical mixture) especially 10 000.00 hazardous Minister for Environmental Protection and Regional Development V. Makarovs Annex 6 Cabinet Regulation No. 244 18 June 2002 Classification and Technical Characteristics of Goods and Products Harmful to the Environment in Conformity with the Groups of Tax Rates No. Code Addi tiona l code Description Natural resources tax rate 1. Lubricating oils 1.1. 2710 00 81 0 0 1 ---oils LVL 0.03/kg 1.2. 2710 00 83 0 0 1 ---oils LVL 0.03/kg 1.3. 2710 00 87 0 0 1 ---oils LVL 0.03/kg 1.4. 2710 00 88 0 0 1 ---oils LVL 0.03/kg 1.5. 2710 00 89 0 0 1 ---oils LVL 0.03/kg 1.6. 2710 00 92 0 0 1 ---oils LVL 0.03/kg 1.7. 2710 00 94 0 0 1 ---oils LVL 0.03/kg 1.8. 2710 00 96 0 0 1 ---oils LVL 0.03/kg 1.9. 2710 00 97 0 0 1 ---oils LVL 0.03/kg 2. Substances depleting the ozone layer 2.1. 2903 14 00 0 0 1 --carbon tetrachloride LVL 1.10/kg 2.2. 2903 19 10 0 0 1 ---1,1,1-trichloroethane (methyl chloroform) LVL 0.10/kg 2.3. 2903 19 80 0 0 1 ---other LVL 0.10/kg 2.4. 2903 30 33 0 0 1 ---bromomethane (methyl bromide) LVL 0.70/kg 2.5. 2903 42 00 0 0 1 --dichlorodifluoromethane, freon-12 (HFO-12) LVL 1.00/kg 2.6. 2903 43 00 0 0 1 --trichlorotrifluoroethane, freon-13 (HFO-13) LVL 0.80/kg 2.7. 2903 46 10 0 0 1 ---bromochlorodifluoromethane (halon-1211) LVL 3.00/kg 2.8. 2903 46 20 0 0 1 ---bromotrifluoromethane (halon-1301) LVL 10.00/kg 2.9. 2903 46 90 0 0 1 ---dibromotetrafluoromethane (halon-2402) LVL 6.00/kg 2.10. 2903 49 30 0 0 1 -----CHFBr2 LVL 1.00/kg 2.11. 2903 49 30 0 0 2 -----CHF2Br LVL 0.74/kg 2.12. 2903 49 30 0 0 3 -----CH2FBr LVL 0.73/kg 2.13. 2903 49 30 0 0 4 -----C2HFBr4 LVL 0.80/kg 2.14. 2903 49 30 0 0 5 -----C2HF2Br3 LVL 1.80/kg 2.15. 2903 49 30 0 0 6 -----C2HF3Br2 LVL 1.60/kg 2.16. 2903 49 30 0 0 7 -----C2HF4Br LVL 1.20/kg 2.17. 2903 49 30 0 0 8 -----C2H2FBr3 LVL 1.10/kg 2.18. 2903 49 30 0 0 9 -----C2H2F2Br2 LVL 1.50/kg 2.19. 2903 49 30 0 1 0 -----C2H2F3Br LVL 1.60/kg 2.20. 2903 49 30 0 1 1 -----C2H3FBr2 LVL 1.70/kg 2.21. 2903 49 30 0 1 2 -----C2H3F2Br LVL 1.10/kg 2.22. 2903 49 30 0 1 3 -----C2H4FBr LVL 0.10/kg 2.23. 2903 49 30 0 1 4 -----C3HFBr6 LVL 1.50/kg 2.24. 2903 49 30 0 1 5 -----C3HF2Br5 LVL 1.90/kg 2.25. 2903 49 30 0 1 6 -----C3HF3Br4 LVL 1.80/kg 2.26. 2903 49 30 0 1 7 -----C3HF4Br3 LVL 2.20/kg 2.27. 2903 49 30 0 1 8 -----C3HF5Br2 LVL 2.00/kg 2.28. 2903 49 30 0 1 9 -----C3HF6Br LVL 3.30/kg 2.29. 2903 49 30 0 2 0 -----C3H2FBr5 LVL 1.90/kg 2.30. 2903 49 30 0 2 1 -----C3H2F2Br4 LVL 2.10/kg 2.31. 2903 49 30 0 2 2 -----C3H2F3Br3 LVL 5.60/kg 2.32. 2903 49 30 0 2 3 -----C3H2F4Br2 LVL 7.50/kg 2.33. 2903 49 30 0 2 4 -----C3H2F5Br LVL 1.40/kg 2.34. 2903 49 30 0 2 5 -----C3H3FBr4 LVL 1.90/kg 2.35. 2903 49 30 0 2 6 -----C3H3F2Br3 LVL 3.10/kg 2.36. 2903 49 30 0 2 7 -----C3H3F3Br2 LVL 2.50/kg 2.37. 2903 49 30 0 2 8 -----C3H3F4Br LVL 4.40/kg 2.38. 2903 49 30 0 2 9 -----C3H4FBr3 LVL 0.30/kg 2.39. 2903 49 30 0 3 0 -----C3H4F2Br2 LVL 1.00/kg 2.40. 2903 49 30 0 3 1 -----C3H4F3Br LVL 0.80/kg 2.41. 2903 49 30 0 3 2 -----C3H5FBr2 LVL 0.40/kg 2.42. 2903 49 30 0 3 3 -----C3H5F2Br LVL 0.80/kg 2.43. 2903 49 30 0 3 4 -----C3H6FBr LVL 0.70/kg 2.44. 2903 49 30 0 3 5 -----CHFCl2 LVL 0.040/kg 2.45. 2903 49 30 0 3 6 -----CHF2Cl LVL 0.055/kg 2.46. 2903 49 30 0 3 7 -----CH2FCl LVL 0.020/kg 2.47. 2903 49 30 0 3 8 -----C2HFCl4 LVL 0.040/kg 2.48. 2903 49 30 0 3 9 -----C2HF2Cl3 LVL 0.080/kg 2.49. 2903 49 30 0 4 0 -----C2HF3Cl2 LVL 0.020/kg 2.50. 2903 49 30 0 4 1 -----C2HF4Cl LVL 0.022/kg 2.51. 2903 49 30 0 4 2 -----C2H2FCl3 LVL 0.050/kg 2.52. 2903 49 30 0 4 3 -----C2H2F2Cl2 LVL 0.050/kg 2.53. 2903 49 30 0 4 4 -----C2H2F3Cl LVL 0.060/kg 2.54. 2903 49 30 0 4 5 -----C2H3FCl2 LVL 0.070/kg 2.55. 2903 49 30 0 4 6 -----CH3FCl2 LVL 0.110/kg 2.56. 2903 49 30 0 4 7 -----C2H3F2Cl LVL 0.070/kg 2.57. 2903 49 30 0 4 8 -----CH3F2Cl LVL 0.065/kg 2.58. 2903 49 30 0 4 9 -----C2H4FCl LVL 0.005/kg 2.59. 2903 49 30 0 5 0 -----C3HFCl6 LVL 0.070/kg 2.60. 2903 49 30 0 5 1 -----C3HF2Cl5 LVL 0.090/kg 2.61. 2903 49 30 0 5 2 -----C3HF3Cl4 LVL 0.080/kg 2.62. 2903 49 30 0 5 3 -----C3HF4Cl3 LVL 0.090/kg 2.63. 2903 49 30 0 5 4 -----C3HF5Cl2 LVL 0.070/kg 2.64. 2903 49 30 0 5 5 -----CF3CF2CHCl2 LVL 0.025/kg 2.65. 2903 49 30 0 5 6 -----CF2ClF2CHClF LVL 0.033/kg 2.66. 2903 49 30 0 5 7 -----C3HF6Cl LVL 0.100/kg 2.67. 2903 49 30 0 5 8 -----C3H2FCl5 LVL 0.090/kg 2.68. 2903 49 30 0 5 9 -----C3H2F2Cl4 LVL 0.100/kg 2.69. 2903 49 30 0 6 0 -----C3H2F3Cl3 LVL 0.230/kg 2.70. 2903 49 30 0 6 1 -----C3H2F4Cl2 LVL 0.280/kg 2.71. 2903 49 30 0 6 2 -----C3H2F5Cl LVL 0.520/kg 2.72. 2903 49 30 0 6 3 -----C3H3FCl4 LVL 0.090/kg 2.73. 2903 49 30 0 6 4 -----C3H3F2Cl3 LVL 0.130/kg 2.74. 2903 49 30 0 6 5 -----C3H3F3Cl2 LVL 0.120/kg 2.75. 2903 49 30 0 6 6 -----C3H3F4Cl LVL 0.140/kg 2.76. 2903 49 30 0 6 7 -----C3H4FCl3 LVL 0.010/kg 2.77. 2903 49 30 0 6 8 -----C3H4F2Cl2 LVL 0.040/kg 2.78. 2903 49 30 0 6 9 -----C3H4F3Cl LVL 0.030/kg 2.79. 2903 49 30 0 7 0 -----C3H5FCl2 LVL 0.020/kg 2.80. 2903 49 30 0 7 1 -----C3H5F2Cl LVL 0.020/kg 2.81. 2903 49 30 0 7 2 -----C3H6FCl LVL 0.030/kg 3. All types of tyres 3.1. 4011 10 00 0 0 1 -for automobiles (including freight and passenger vans and racing cars) LVL 0.06/kg 3.2. 4011 20 10 0 0 1 --with load indicators of not more than 121 LVL 0.06/kg 3.3. 4011 20 90 0 0 1 --with load indicators of more than 121 LVL 0.06/kg 3.4. 4011 30 10 0 0 1 --for utilisation in civil aviation LVL 0.06/kg 3.5. 4011 30 90 0 0 1 --other LVL 0.06/kg 3.6. 4011 40 20 0 0 1 --for rims with a diameter of not more than 33 cm LVL 0.06/kg 3.7. 4011 40 80 0 0 1 --other LVL 0.06/kg 3.8. 4011 50 00 0 0 1 -for bicycles LVL 0.06/kg 3.9. 4011 61 00 0 0 1 --for utilisation in agricultural or forestry vehicles and machinery LVL 0.06/kg 3.10. 4011 62 00 0 0 1 --for vehicles utilised in construction or industry, and for machines, the rim size of which does not exceed 61 cm LVL 0.06/kg 3.11. 4011 63 00 0 0 1 --for vehicles utilised in construction or industry, LVL 0.06/kg and for machines, the rim size of which exceeds 61 cm 3.12. 4011 69 00 0 0 1 --other LVL 0.06/kg 3.13. 4011 92 00 0 0 1 --for utilisation in agricultural and forestry vehicles and machinery LVL 0.06/kg 3.14. 4011 93 00 0 0 1 --for vehicles utilised in construction or industry, and for machines, the rim size of which does not exceed 61 cm LVL 0.06/kg 3.15. 4011 94 00 0 0 1 --for vehicles utilised in construction or industry, and for machines, the rim size of which exceeds 61 cm LVL 0.06/kg 3.16. 4011 99 00 0 0 1 --other LVL 0.06/kg 3.17. 4012 11 00 0 0 1 --for automobiles (including freight and passenger vans and racing cars) LVL 0.06/kg 3.18. 4012 12 00 0 0 1 --for buses or trucks LVL 0.06/kg 3.19. 4012 13 10 0 0 1 ---for utilisation in civil aviation LVL 0.06/kg 3.20. 4012 13 90 0 0 1 ---other LVL 0.06/kg 3.21. 4012 19 00 0 0 1 --other LVL 0.06/kg 3.22. 4012 20 10 0 0 1 --for utilisation in civil aviation LVL 0.06/kg 3.23. 4012 20 90 0 0 1 --other LVL 0.06/kg 3.24. 4012 90 20 0 0 1 --solid or semi-pneumatic tyres LVL 0.06/kg 3.25. 4012 90 30 0 0 1 --tyres with tyre tread LVL 0.06/kg 3.26. 4012 90 90 0 0 1 --rim tapes LVL 0.06/kg 4. Oil filters 4.1. 8421 23 10 0 0 1 ----for filtration of oils LVL 0.10/piece 4.2. 8421 23 90 0 0 1 ----for filtration of oils LVL 0.10/piece 5. Electric accumulators and chemical sources of electricity, primary cells and primary batteries 5.1. 8506 Primary cells and primary batteries: 5.1.1. 8506 10 -manganese dioxide: 5.1.1.1. 8506 10 11 0 0 1 ---cylindrical cells 15% 5.1.1.2. 8506 10 15 0 0 1 ---button cells 15% 5.1.1.3. 8506 10 19 0 0 1 ---other 15% 5.1.1.4. 8506 10 91 0 0 1 ---cylindrical cells 15% 5.1.1.5. 8506 10 95 0 0 1 ---button cells 15% 5.1.1.6. 8506 10 99 0 0 1 ---other 15% 5.1.2. 8506 30 -mercury oxide: 5.1.2.1. 8506 30 10 0 0 1 ---cylindrical cells 15% 5.1.2.2. 8506 30 30 0 0 1 ---button cells 15% 5.1.2.3. 8506 30 90 0 0 1 --other 15% 5.1.3. 8506 40 -silver oxide: 5.1.3.1. 8506 40 10 0 0 1 --cylindrical cells 15% 5.1.3.2. 8506 40 30 0 0 1 --button cells 15% 5.1.3.3. 8506 40 90 0 0 1 --other 15% 5.1.4. 8506 50 -lithium: 5.1.4.1. 8506 50 10 0 0 1 --cylindrical cells 15% 5.1.4.2. 8506 50 30 0 0 1 --button cells 15% 5.1.4.3. 8506 50 90 0 0 1 --other 15% 5.1.5. 8506 60 -air-zinc: 5.1.5.1. 8506 60 10 0 0 1 --cylindrical cells 15% 5.1.5.2. 8506 60 30 0 0 1 --button cells 15% 5.1.5.3. 8506 60 90 0 0 1 --other 15% 5.1.6. 8506 80 -other: 5.1.6.1. 8506 80 05 0 0 1 --dry carbon-zinc batteries with a voltage of 5.5 V or more, but not more than 6.5 V 15% 5.1.6.2. 8506 80 11 0 0 1 ---cylindrical cells 15% 5.1.6.3. 8506 80 15 0 0 1 ---button cells 15% 5.1.6.4. 8506 80 90 0 0 1 ---other 15% 5.2. 8507 Electric accumulators (including separators thereof) in rectangular shape (including square shape) or in another shape: 5.2.1. 8507 30 -nickel-cadmium accumulators: 5.2.1.1. 8507 30 10 0 0 1 --for utilisation in civil aviation 15% other: 5.2.1.2. 8507 30 91 0 0 1 ---hermetic accumulators 15% other: 5.2.1.3. 8507 30 93 0 0 1 ----power accumulators 15% 5.2.1.4. 8507 30 98 0 0 1 ----other 15% 5.2.2. 8507 40 -iron-nickel accumulators: 5.2.2.1. 8507 40 10 0 0 1 --for utilisation in civil aviation 15% 5.2.2.2. 8507 40 90 0 0 1 --other 15% 5.2.3. 8507 80 -other accumulators: 5.2.3.1. 8507 80 10 0 0 1 --for utilisation in civil aviation 15% other: 5.2.3.2. 8507 80 91 0 0 1 ---nickel-hydride 15% 5.2.3.3. 8507 80 99 0 0 1 ---other 15% 5.3. Lead accumulators 8507 Electric accumulators (including separators thereof) in rectangular shape (including square shape) or in another shape: 5.3.1. 8507 10 -lead, used for starting up piston engines: 5.3.1.1. 8507 10 10 0 0 9 --for utilisation in civil aviation LVL 6.00/piece other: with a weight of not more than 5 kg: 8507 10 31 0 ----that operate with fluid electrolyte: 5.3.1.2. 8507 10 31 0 0 1 -----with a power capacity of up to 50 Ah LVL 1.50/piece 5.3.1.3. 8507 10 31 0 0 2 -----with a power capacity from 51 to 100 Ah LVL 3.00/piece 5.3.1.4. 8507 10 31 0 0 3 -----with a power capacity from 101 to 150 Ah LVL 4.50/piece 5.3.1.5. 8507 10 31 0 0 9 -----other LVL 6.00/piece 8507 10 39 0 ----other: 5.3.1.6. 8507 10 39 0 0 1 -----with a power capacity of up to 50 Ah LVL 1.50/piece 5.3.1.7. 8507 10 39 0 0 2 -----with a power capacity from 51 to 100 Ah LVL 3.00/piece 5.3.1.8. 8507 10 39 0 0 3 -----with a power capacity from 101 to 150 Ah LVL 4.50/piece 5.3.1.9. 8507 10 39 0 0 9 -----other LVL 6.00/piece with a weight of more than 5 kg: 5.3.1.10. 8507 10 81 0 ----that operate with fluid electrolyte: 5.3.1.11. 8507 10 81 0 0 1 -----with a power capacity of up to 50 Ah LVL 1.50/piece 5.3.1.12. 8507 10 81 0 0 2 -----with a power capacity from 51 to 100 Ah LVL 3.00/piece 5.3.1.13. 8507 10 81 0 0 3 -----with a power capacity from 101 to 150 Ah LVL 4.50/piece 5.3.1.14. 8507 10 81 0 0 9 -----other LVL 6.00/piece 5.3.1.15. 8507 10 89 0 0 1 -----with a power capacity of up to 50 Ah LVL 1.50/piece 5.3.1.16. 8507 10 89 0 0 2 -----with a power capacity from 51 to 100 Ah LVL 3.00/piece 5.3.1.17. 8507 10 89 0 0 3 -----with a power capacity from 101 to 150 Ah LVL 4.50/piece 5.3.1.18. 8507 10 89 0 0 9 -----other LVL 6.00/piece 5.3.2. 8507 20 -other lead accumulators: 5.3.2.1. 8507 20 10 0 0 9 --for utilisation in civil aviation LVL 6.00/piece 5.3.2.2. 8507 20 31 0 0 1 -----with a power capacity of up to 50 Ah LVL 1.50/piece 5.3.2.3. 8507 20 31 0 0 2 -----with a power capacity from 51 to 100 Ah LVL 3.00/piece 5.3.2.4. 8507 20 31 0 0 3 -----with a power capacity from 101 to 150 Ah LVL 4.50/piece 5.3.2.5. 8507 20 31 0 0 9 -----other LVL 6.00/piece 5.3.2.6. 8507 20 39 0 0 1 -----with a power capacity of up to 50 Ah LVL 1.50/piece 5.3.2.7. 8507 20 39 0 0 2 -----with a power capacity from 51 to 100 Ah LVL 3.00/piece 5.3.2.8. 8507 20 39 0 0 3 -----with a power capacity from 101 to 150 Ah LVL 4.50/piece 5.3.2.9. 8507 20 39 0 0 9 -----other LVL 6.00/piece 5.3.2.10. 8507 20 81 0 0 1 -----with a power capacity of up to 50 Ah LVL 1.50/piece 5.3.2.11. 8507 20 81 0 0 2 -----with a power capacity from 51 to 100 Ah LVL 3.00/piece 5.3.2.12. 8507 20 81 0 0 3 -----with a power capacity from 101 to 150 Ah LVL 4.50/piece 5.3.2.13. 8507 20 81 0 0 9 -----other LVL 6.00/piece 5.3.2.14. 8507 20 89 0 0 1 -----with a power capacity of up to 50 Ah LVL 1.50/piece 5.3.2.15. 8507 20 89 0 0 2 -----with a power capacity from 51 to 100 Ah LVL 3.00/piece 5.3.2.16. 8507 20 89 0 0 3 -----with a power capacity from 101 to 150 Ah LVL 4.50/piece 5.3.2.17. 8507 20 89 0 0 9 -----other LVL 6.00/piece 6. Mercury lamps 6.1. 8539 32 10 0 0 1 mercury lamps LVL 0.10/piece Minister for Environmental Protection and Regional Development V. Makarovs Annex 7 Cabinet Regulation No. 244 18 June 2002 To the territorial office of the State Revenue Service Form 1 Report on the Calculated Natural Resources Tax for quarter 200 . Taxpayer (name of undertaking (company) Legal address and telephone Taxpayer registration code Notes of the regional environmental board of the Ministry of Environmental Protection and Regional Development regarding correctness of the presentation of the amounts and limits for the use of natural resources and correctness of the calculation of the tax I confirm that the information provided in the report is complete and correct Report co ordinated by Place for seal signature and full name of an official of the undertaking (company) Place for seal (signature and full name of the inspector of the regional environmental board) Number of pages in the report Report accepted by (position, signature and full name of an official of the State Revenue Service) Date Form 2 Summary of payments of natural resources tax for the extraction of natural resources and environmental pollution at the objects of an undertaking (company) Entries shall be made in conformity with the tax calculation sheets (Form 6) for each object of the undertaking (company) in accordance with the permit issued thereto No. Object of the undertaking (company) Code of the territory Payment within the limit (LVL) Payment for amount over the limit (LVL) Total amount of tax (LVL) Allowance granted (LVL) Amount of payment (LVL) 1 2 3 4 5 6 7 8 1. Extraction of natural resources 1.1. 1.2. Total XXX 2. Environmental pollution 2.1. 2.2. Total XXX Together with the extraction and pollution 3. Incineration of hazardous waste 3.1. 3.2. Total XXX Total amount XXX Form 3 I. Natural resources tax for domestic sale of goods harmful to the environment, non-reusable plates and tableware and goods in packaging No. Taxable object* Unit of measurement Actual amount Tax rate** Total amount of tax Amount of relief (LVL) Amount of tax payments Prepayment of tax Amount to be paid (LVL) (LVL) (LVL) (LVL) 1 2 3 4 5 6 7 8 9 10 Goods harmful to the environment Packaging of goods Non-reusable plates and tableware Total * the name of the goods and the type of packaging materials shall be specified ** when applying additional rates to packaging, three times the amount of the basic rate shall be specified II. Information on the tax relief granted No. Substantiation - number and date of the decision regarding the granting of tax relief (copies - appended thereto) 1 2 Form 4 I. Natural resources tax for the importation (import) of goods harmful to the environment, goods in packaging and radioactive substances when carrying out customs procedure - release for free circulation - in the customs territory of the Republic of Latvia No. Taxable object* Unit of measuremen t Actual amount Tax rate Total amount of tax (LVL) Amount of relief (LVL) Amount of tax payments Prepayment of tax (LVL) Amount to be paid (LVL) (LVL) 1 2 3 4 5 6 7 8 9 10 Goods harmful to the environment Total Packaging of goods Total Radioactive substances Total * the name of the goods and type of packaging materials shall be specified, but when importing radioactive substances the name and territorial code of the local government, in the special budget for environmental protection of which the tax is included, shall be specified. II. Information regarding the tax relief granted No. Substantiation - number and date of the decision regarding the granting of tax relief (copies - appended thereto) 1 2 Form 5 A. Distributing by territory the tax payments for the extraction of natural resources or environmental pollution (in conformity with the specified limits) Territory Amount of payments Amount of allowance Distribution of payment amount by budgets name code within the limits (Form 2, Column 4; LVL) from the special State budget for environmental protection from the special local government budgets for environmental protection special State budget for environmental protection special local government budgets for environmental protection 1 2 3 4 5 6 7 Total Total with allowances [A (6) + A (7)] (A) B. Amount of tax payments for incineration of hazardous waste (B) C. Amount of tax payments for domestic trade of goods harmful to the environment, non-reusable plates and tableware and goods in packaging (sum total of Form 3, Column 8) (C) D. Amount of tax payments for the import of goods harmful to the environment and goods in packaging (sum total of Form 4, Column 8 for the import of goods harmful to the environment and packaging of goods) (D) E. Amount of tax payments for the import of radioactive substances (sum total of Form 4, Column 8 for the import of radioactive substances) (E) F. Amount of tax payments for the extraction and use of natural resources and environmental pollution over the specified limits (F) G. The tax calculated (A) + (B) + (C) + (D) + (E) + (F) (G) H. Time period for payment (H) Notes of tax inspector (signature and full name) Date Form 6 Calculation sheet of natural resources tax Shall be completed for each object of the undertaking (company), to which object a separate permit to use natural resources has been issued. Name of object Code of territory Permit issued to (name of institution) and valid until . (date of issue) (date) Number of permit Tax calculation for the extraction of natural resources and environmental pollution at the object of the undertaking (company) No. Taxable object Unit of measurem ent Actual amount Actual amount from the beginning of the year Limit/qu ota* Amount over the limit Rate (LVL) Payment within the limits (LVL) Payment for amount over the limit (LVL) Total amount of tax (LVL) 1 2 3 4 5 6 7 8 9 10 11 1. Extraction and use of natural resources 1.1. 1.2. Total XXX XXX XXX XXX XXX XXX 2. Environmental pollution 2.1. 2.2. Total XXX XXX XXX XXX XXX XXX Total amount XXX XXX XXX XXX XXX * quota shall be specified for mineral resources Calculation prepared by (signature and full name of the head of the undertaking (company)) Accountant (signature and full name) Co ordinated (signature and full name of the inspector of the regional environmental board) Place for seal Date Minister for Environmental Protection and Regional Development V. Makarovs Annex 8 Cabinet Regulation No. 244 18 June 2002 Application for the Granting of Natural Resources Tax Allowance (authority to which the application is submitted - the Ministry of Finance or the city (parish) council) (full name of the undertaking (company)) submission Please examine the issue regarding the possibilities to grant for one year to our undertaking (company) the allowance of natural resources tax specified in Section 16 of the Law On Natural Resources Tax for the time period fro m to . (date) (date) Our tax payments during the time period referred to (in conformity with the tax payments declared according to the basic rates in the reports for the previous four quarters) are planned in the following amounts: for LVL ; for LVL ; for LVL ; for LVL . Total LVL In accordance with the opinion of the Ministry of Environmental Protection and Regional Development regarding the project of environmental protection that is to be implemented in the undertaking (company) (name of the project) : (registration number and date) will decrease by %; will decrease by %; will decrease by %; will decrease by %; will decrease by %. In conformity with Section 16, Paragraph three of the Law On Natural resources Tax the maximum tax allowance that we may receive is LVL . Please take a decision regarding the granting of a tax allowance in relation to the part of tax revenues that is within your competence in the following amount and payment periods: quarter of year quarter of year quarter of year quarter of year From the special State budget LVL LVL LVL LVL for environmental protection From the special local government budget for environmental protection LVL LVL LVL LVL Total LVL LVL LVL LVL Total during one year LVL We undertake to ensure within the probationary period specified by the Ministry of Environmental Protection and Regional Development the average annual environmental quality standards specified in the project. We are informed that if the requirement referred to is not complied with and the project is not implemented in good quality in accordance with the calendar plan of the implementation thereof, the allowance referred to as well as other tax allowances granted to such project shall be collected from us in accordance with the procedures prescribed by regulatory enactments. In the Appendix: 1. Opinion of the Ministry of Environmental Protection and Regional Development regarding the project on sheets. 2. Statement of the territorial institution of the State Revenue Service regarding the payment of taxes for of the year . . 3. Statement of local government regarding the payment of taxes for of the year . . Director of the undertaking (company) (signature and full name) Place for seal (date) Submission received by (name of institution) (date) (signature and full name of responsible official) Minister for Environmental Protection and Regional Development V. Makarovs Annex 9 Cabinet Regulation No. 244 18 June 2002 Amount of Subsidies for the Processing of Residues of Goods and Products Harmful to the Environment No. Group of goods and products Unit of measureme nt Subsidies for processing (LVL) 1. Lubricating oils kg 0.024 2. Electric accumulators and chemical sources of electricity 2.1. of lead with a capacity of: 2.1.1. up to 50 Ah piece 1.35 2.1.2. from 51 to 100 Ah piece 2.40 2.1.3. from 101 to 150 Ah piece 3.15 2.1.4. from 151 and more Ah piece 3.60 2.2. other kg 0.80 3. Substances depleting the ozone layer: 3.1. HFO-11 (trichlorofluoromethane) kg 0.90 3.2. HFO-12 (dichlorofluoromethane) kg 0.90 3.3. HFO-113 (trichlorotrifluoroethane) kg 0.72 3.4. halon-1211 (bromochlorodifluoromethane) kg 2.70 3.5. halon-1301 (bromotrifluoromethane) kg 9.00 3.6. halon-2402 (dibromotetrafluoroethane) kg 5.40 3.7. carbon tetrachloride (tetrachloromethane) kg 0.99 3.8. methyl chloroform (1,1,1-trichloroethane) kg 0.09 3.9. methyl bromide kg 0.63 4. Mercury lamps piece 0.09 5. All types of tyres kg 0.048 6. Oil filters piece 0.08 Minister for Environmental Protection and Regional Development V. Makarovs Annex 10 Cabinet Regulation No. 244 18 June 2002 Classification of Radioactive Substances in Conformity with Groups of Tax Rates Table 1 1st and 2nd Group of radionuclides No. Radionuclide Maximum total radioactivity in 1 m3 of waste (Bq) Tax rate for importation of sealed radiation sources (LVL for 1m3 of waste) Tax rate for importation of unsealed radiation sources (LVL for 1m3 of waste) 1st group of radionuclides 2nd group of radionuclides 1. 3H 5 x 1013 500 1 000 2. 7Be 5 x 1013 500 1 000 3. 35S 5 x 1013 500 1 000 4. 45Ca 5 x 1013 500 1 000 5. 51Cr 5 x 1013 500 1 000 6. 55Fe 2 x 1014 500 1 000 7. 57Co 5 x 1013 500 1 000 8. 73As 2 x 1014 500 1 000 9. 75Se 1.5 x 1013 500 1 000 10. 85Kr 5 x 1013 500 1 000 11. 85Sr 1 x 1013 500 1 000 12. 93mNb 5 x 1013 500 1 000 13. 97mTc 5 x 1013 500 1 000 14. 109Cd 1.5 x 1014 500 1 000 15. 113Sn 5 x 1013 500 1 000 16. 123mTe 5 x 1013 500 1 000 17. 125mTe 1 x 1014 500 1 000 18. 127mTe 1 x 1014 500 1 000 19. 125I 5 x 1013 500 1 000 20. 139Ce 5 x 1013 500 1 000 21. 155Eu 5 x 1013 500 1 000 22. 153Gd 5 x 1013 500 1 000 23. 171Tm 5 x 1013 500 1 000 24. 181W 1.5 x 1014 500 1 000 25. 185W 2 x 1014 500 1 000 26. 192Ir 5 x 1013 500 1 000 27. 204Tl 5 x 1013 500 1 000 28. 210Po 5 x 1013 500 1 000 29. 227Th 5 x 1013 500 1 000 Table 2 3rd and 4th group of radionuclides No. Radionuclide Maximum total radioactivity in 1 m3 of waste (Bq) Tax rate for importation of sealed radiation sources (LVL for 1m3 of waste) Tax rate for importation of unsealed radiation sources (LVL for 1m3 of waste) 3rd group of radionuclides 4th group of radionuclides 1 2 3 4 5 1. 14C 5 x 1010 1 500 3 000 2. 22Na 5 x 1011 1 500 3 000 3. 36Cl 2.5 x 1010 1 500 3 000 4. 40K 5 x 109 1 500 3 000 5. 46Sc 5 x 1011 1 500 3 000 6. 53Mn 5 x 1010 1 500 3 000 7. 54Mn 5 x 1012 1 500 3 000 8. 56Co 1.5 x 1012 1 500 3 000 9. 58Co 5 x 1012 1 500 3 000 10. 60Co 5 x 1011 1 500 3 000 11. 59Ni 5 x 1010 1 500 3 000 12. 63Ni 5 x 1011 1 500 3 000 13. 65Zn 5 x 1012 1 500 3 000 14. 81Kr 5 x 1010 1 500 3 000 15. 89Sr 5 x 1012 1 500 3 000 16. 90Sr+ 5 x 1010 1 500 3 000 17. 91Y 5 x 1012 1 500 3 000 18. 93Zr+ 5 x 1010 1 500 3 000 19. 95Zr 5 x 1012 1 500 3 000 20. 93Mo 5 x 1010 1 500 3 000 21. 97Tc 5 x 1010 1 500 3 000 22. 99Tc 2.5 x 1010 1 500 3 000 23. 106Ru+ 1 x 1012 1 500 3 000 24. 110mAg 5 x 1011 1 500 3 000 25. 124Sb 5 x 1012 1 500 3 000 26. 125Sb 5 x 1012 1 500 3 000 27. 134Cs 5 x 1012 1 500 3 000 28. 135Cs 5 x 1010 1 500 3 000 29. 137Cs+ 1.5 x 1011 1 500 3 000 30. 144Ce+ 5 x 1011 1 500 3 000 31. 151Sm 5 x 1010 1 500 3 000 32. 152Eu 5 x 1012 1 500 3 000 33. 154Eu 5 x 1012 1 500 3 000 34. 160Tb 5 x 1012 1 500 3 000 35. 170Tm 5 x 1012 1 500 3 000 36. 182Ta 5 x 1012 1 500 3 000 37. 185Os 5 x 1012 1 500 3 000 38. 210Pb+ 5 x 1011 1 500 3 000 39. 207Bi 5 x 1010 1 500 3 000 40. 222Rn+ 5 x 1011 1 500 3 000 41. 228Ra+ 5 x 1011 1 500 3 000 42. 228Th+ 2.5 x 1012 1 500 3 000 43. 254Es 2.5 x 1010 1 500 3 000 Table 3 5th and 6th group of radionuclides No. Radionuclide Maximum total radioactivity in 1 m3 of waste (Bq) Tax rate for importation of sealed radiation sources (LVL for 1m3 of waste) Tax rate for importation of unsealed radiation sources (LVL for 1m3 of waste) 5th group of radionuclides 6th group of radionuclides 1. 94Nb 5 x 107 2 500 5 000 2. 129I 2.5 x 108 2 500 5 000 3. 226Ra+ 2.5 x 107 2 500 5 000 4. 229Th+ 5 x 106 2 500 5 000 5. 230Th 5 x 106 2 500 5 000 6. naturalTh 5 x 106 2 500 5 000 7. 231Pa 5 x 106 2 500 5 000 8. 232U+ 5 x 106 2 500 5 000 9. 230U 5 x 106 2 500 5 000 10. 233U 5 x 106 2 500 5 000 11. 234U 5 x 106 2 500 5 000 12. 235U+ 5 x 106 2 500 5 000 13. 236U 5 x 106 2 500 5 000 14. 238U+ 5 x 106 2 500 5 000 15. 237Np+ 5 x 106 2 500 5 000 16. 236Pu 5 x 106 2 500 5 000 17. 238Pu 5 x 106 2 500 5 000 18. 239Pu 5 x 106 2 500 5 000 19. 242Pu 5 x 106 2 500 5 000 20. 244Pu 5 x 106 2 500 5 000 21. 240Pu 5 x 106 2 500 5 000 22. 241Pu 5 x 107 2 500 5 000 23. 241Am 5 x 106 2 500 5 000 24. 242mAm+ 5 x 106 2 500 5 000 25. 243Am+ 5 x 106 2 500 5 000 26. 242Cm 5 x 108 2 500 5 000 27. 243Cm 5 x 108 2 500 5 000 28. 244Cm 5 x 108 2 500 5 000 29. 245Cm 5 x 106 2 500 5 000 30. 246Cm 5 x 106 2 500 5 000 31. 247Cm 5 x 106 2 500 5 000 32. 248Cm 5 x 106 2 500 5 000 33. 249Bk 5 x 107 2 500 5 000 34. 249Cf 5 x 106 2 500 5 000 35. 251Cf 5 x 106 2 500 5 000 36. 248Cf 5 x 108 2 500 5 000 37. 250Cf 5 x 107 2 500 5 000 38. 252Cf 5 x 109 2 500 5 000 39. 254Cf 5 x 109 2 500 5 000 Table 4 7th group of radionuclides No. Radionuclide Total radioactivity of the substance to be imported (Bq) Maximum total radioactivity in 1m3 of waste (Bq) Tax rate for importation of radioactive substances (LVL for 1m3 of waste) 7th group or radionuclides 1. 3H > 2.5 x 1014 2 x 1016 10 000 2. 7Be > 2.5 x 1014 4 x 1014 10 000 3. 14C > 2.5 x 1011 2 x 1015 10 000 4. 22Na > 2.5 x 1012 5 x 1012 10 000 5. 35S > 2.5 x 1014 2 x 1015 10 000 6. 36Cl > 1.3 x 1011 4 x 1014 10 000 7. 40K > 2.5 x 1010 1 x 1014 10 000 8. 45Ca > 2.5 x 1014 1 x 1015 10 000 9. 46Sc > 2.5 x 1012 5 x 1013 10 000 10. 51Cr > 2.5 x 1014 3 x 1015 10 000 11. 53Mn > 2.5 x 1011 2 x 1016 10 000 12. 54Mn > 2.5 x 1013 1 x 1014 10 000 13. 55Fe > 1 x 1015 2 x 1016 10 000 14. 56Co > 7.5 x 1012 3 x 1014 10 000 15. 57Co > 2.5 x 1014 1 x 1015 10 000 16. 58Co > 2.5 x 1013 1 x 1014 10 000 17. 60Co > 2.5 x 1012 4 x 1013 10 000 18. 59Ni > 2.5 x 1011 2 x 1016 10 000 19. 63Ni > 2.5 x 1012 2 x 1016 10 000 20. 65Zn > 2.5 x 1013 2 x 1014 10 000 21. 73As > 1 x 1015 1 x 1014 10 000 22. 75Se > 7.5 x 1013 3 x 1014 10 000 23. 81Kr > 2.5 x 1011 8 x 1015 10 000 24. 85Kr > 2.5 x 1014 4 x 1013 10 000 25. 85Sr > 5 x 1013 2 x 1014 10 000 26. 89Sr > 2.5 x 1013 2 x 1014 10 000 27. 90Sr+ > 2.5 x 1011 6 x 1014 10 000 28. 91Y > 2.5 x 1013 2 x 1014 10 000 29. 93Zr+ > 2.5 x 1011 3 x 1015 10 000 30. 95Zr > 2.5 x 1013 1 x 1013 10 000 31. 93mNb > 2.5 x 1014 4 x 1015 10 000 32. 94Nb > 2.5 x 108 7 x 1013 10 000 33. 93Mo > 2.5 x 1011 8 x 1015 10 000 34. 97Tc > 2.5 x 1011 5 x 1014 10 000 35. 97mTc > 2.5 x 1014 1 x 1015 10 000 36. 99Tc > 1.3 x 1011 2 x 1014 10 000 37. 106Ru+ > 5 x 1012 1 x 1016 10 000 38. 110mAg > 2.5 x 1012 4 x 1013 10 000 39. 109Cd > 7.5 x 1014 6 x 1015 10 000 40. 113Sn > 2.5 x 1014 3 x 1014 10 000 41. 124Sb > 2.5 x 1013 5 x 1013 10 000 42. 125Sb > 2.5 x 1013 2 x 1014 10 000 43. 123mTe > 2.5 x 1014 5 x 1014 10 000 44. 125mTe > 5 x 1014 1 x 1015 10 000 45. 127mTe > 5 x 1014 1 x 1015 10 000 46. 125I > 2.5 x 1014 2 x 1015 10 000 47. 129I > 1.3 x 109 1 x 1015 10 000 48. 134Cs > 2.5 x 1013 7 x 1013 10 000 49. 135Cs > 2.5 x 1011 2 x 1014 10 000 50. 137Cs+ > 1.5 x 1011 6 x 1014 10 000 51. 139Ce > 2.5 x 1014 5 x 1014 10 000 52. 144Ce+ > 2.5 x 1012 1 x 1015 10 000 53. 151Sm > 2.5 x 1011 5 x 1015 10 000 54. 152Eu > 2.5 x 1013 9 x 1013 10 000 55. 154Eu > 2.5 x 1013 8 x 1013 10 000 56. 155Eu > 2.5 x 1014 1 x 1015 10 000 57. 153Gd > 2.5 x 1014 8 x 1014 10 000 58. 160Tb > 2.5 x 1013 9 x 1012 10 000 59. 170Tm > 2.5 x 1013 4 x 1015 10 000 60. 171Tm > 2.5 x 1014 4 x 1015 10 000 61. 182Ta > 2.5 x 1013 8 x 1013 10 000 62. 181W > 7.5 x 1014 2 x 1015 10 000 63. 185W > 1 x 1015 9 x 1014 10 000 64. 185Os > 2.5 x 1013 1 x 1015 10 000 65. 192Ir > 2.5 x 1014 1 x 1014 10 000 66. 204Tl > 2.5 x 1014 1 x 1017 10 000 67. 210Pb+ > 2.5 x 1012 2 x 1015 10 000 68. 207Bi > 2.5 x 1011 7 x 1013 10 000 69. 210Po > 2.5 x 1014 2 x 1013 10 000 70. 222Rn+ > 2.5 x 1012 2 x 1013 10 000 71. 226Ra+ > 1.3 x 108 2 x 1013 10 000 72. 228Ra+ > 2.5 x 1012 5 x 1013 10 000 73. 227Th > 2.5 x 1014 2 x 1013 10 000 74. 228Th+ > 1.3 x 1013 2 x 1013 10 000 75. 229Th+ > 2.5 x 107 2 x 1013 10 000 76. 230Th > 2.5 x 107 2 x 1013 10 000 77. naturalTh > 2.5 x 107 2 x 1013 10 000 78. 231Pa > 2.5 x 107 2 x 1013 10 000 79. 230U > 2.5 x 107 2 x 1013 10 000 80. 232U+ > 2.5 x 107 2 x 1013 10 000 81. 233U > 2.5 x 107 2 x 1013 10 000 82. 234U > 2.5 x 107 3 x 1013 10 000 83. 235U+ > 2.5 x 107 3 x 1013 10 000 84. 236U > 2.5 x 107 3 x 1013 10 000 85. 238U+ > 2.5 x 107 3 x 1013 10 000 86. 237Np+ > 2.5 x 107 2 x 1013 10 000 87. 236Pu > 2.5 x 107 2 x 1013 10 000 88. 238Pu > 2.5 x 107 2 x 1013 10 000 89. 239Pu > 2.5 x 107 2 x 1013 10 000 90. 240Pu > 2.5 x 107 2 x 1013 10 000 91. 241Pu > 2.5 x 108 2 x 1016 10 000 92. 242Pu > 2.5 x 107 2 x 1013 10 000 93. 244Pu > 2.5 x 107 2 x 1013 10 000 94. 241Am > 2.5 x 107 2 x 1013 10 000 95. 242mAm+ > 2.5 x 107 1 x 1015 10 000 96. 243Am+ > 2.5 x 107 2 x 1013 10 000 97. 242Cm > 2.5 x 109 2 x 1013 10 000 98. 243Cm > 2.5 x 109 2 x 1013 10 000 99. 244Cm > 2.5 x 109 2 x 1013 10 000 100. 245Cm > 2.5 x 107 2 x 1013 10 000 101. 246Cm > 2.5 x 107 2 x 1013 10 000 102. 247Cm > 2.5 x 107 2 x 1013 10 000 103. 248Cm > 2.5 x 107 6 x 1012 10 000 104. 249Bk > 2.5 x 108 3 x 1015 10 000 105. 248Cf > 2.5 x 109 2 x 1013 10 000 106. 249Cf > 2.5 x 107 2 x 1013 10 000 107. 250Cf > 2.5 x 108 2 x 1013 10 000 108. 251Cf > 2.5 x 107 2 x 1013 10 000 109. 252Cf > 2.5 x 1010 1 x 1013 10 000 110. 254Cf > 2.5 x 1010 6 x 1012 10 000 111. 254Es > 1.3 x 1011 1 x 1013 10 000 Minister for Environmental Protection and Regional Development V. Makarovs