Taxpayer who pays NRT for environmentally harmful products

Environmentally harmful products

Environmentally harmful products (EHP) are products that have limited production or distribution or management of waste from which has special requirements because it leaves negative impact or can leave negative impact on environment or human health. Environmentally harmful products are for example car tires, lubrication oils, accumulators, batteries, oil filters etc., that can cause damage to environment as well as human health when found in environment or managed improperly.

 

Taxpayer who pays NRT for environmentally harmful products

Taxpayer who pays NRT for environmentally harmful products is a person who is first in territory of Republic of Latvia to realize or use for economic activities environmentally harmful products (oils, tires, accumulators, batteries etc.). Every manufacturer and importer is therefore responsible for management of environmentally harmful products which they have manufactured or imported.

 

Exemption from Natural Resources Tax

In 1st July of 2006 changes were made that stated that a taxpayer can obtain 100% exemption from Natural Resources Tax for environmentally harmful products if it provides management of environmentally harmful products according to environmental protection laws and regulations. Collaboration with „Zaļā josta” Ltd. regarding management of environmentally harmful products allows your company to obtain 100% exemption from NRT as well as gives the opportunity to care for clean environment of Latvia.