Natural Resources tax Law determines that legal persons who first in the territory of the Republic of Latvia:

sell the products in packaging;
for ensuring their economic activities use goods purchased in packaging;
upon providing the service, add the packaging to the product, and the packaging after the service comes to the service recipient;
in catering and retailing realize disposable tableware and accessories;
sell or use for ensuring their economic activities environmentally harmful products (oil, tires, accumulators, batteries, etc.);
sell or use for ensuring their economic activities electric or electronic equipment,

become Natural Resources Tax (NRT) payers.

Natural Resources Tax payers have several alternatives how to deal with it:

By entering into contract with Ltd. “Zaļā josta”, companies receive 100% exemption from NRT payment!

Liability for non-compliance with the Law on Natural Resources Tax

The Law on Natural Resources Tax (LNRT) provides that in the event of non-compliance with the requirements of the LNRT, a fine in the amount of double unpaid tax is recovered from the taxpayer in accordance with the basic rates in the following cases:

1) for the extraction or use of natural resources or the amount of pollution emitted into the environment not indicated (hidden) in reports;
2) for the amount of goods harmful to the environment, packaging, coal, coke and lignite (brown coal), disposable tableware and accessories, radioactive substances of fireworks sold or used for ensuring economic activities thereof not indicated (hidden) in reports;
3) if the taxpayer has provided incomplete information to the manager or to the operator of the deposit-refund scheme on the amount of tax objects or has not indicated it at all and recycling or recovery has not been performed in the corresponding amount.

Law on Natural Resources Tax, Section 31

Start cooperation with us

To start cooperation with “Zaļā josta” Ltd. in the management of used packaging / environmentally harmful products / electrical equipment, please contact “Zaļā josta” Ltd.

info@zalajosta.lv
+371 67607880