General things about Natural Resources Tax are described below. But such import things as Natural Resources Tax rates and NRT exemption are described detailed in the Law on Natural Resources Tax.
Natural Resources Tax payers
Taxpayers of NRT are persons, who:
· extract or taxable natural resources in the territory of the Republic of Latvia
· discharge taxable polluting substances into the environment or bury waste
· sell or use for provision of their activity goods harmful to the environment or goods in packaging or coal, coke and lignite in the territory of the Republic of Latvia
· in retail trade, sell disposable tableware
· utilize in their activities radioactive substances or register vehicles permanently for the first time in the Republic of Latvia
Natural Resources Tax base
· natural resources for further economic use
· use of the useful characteristics of subterranean depths
· waste disposal and polluting emission
· the volume of greenhouse gases emitted by stationary technological installations, which are not included in the number of transferred emissions quota
· goods harmful to the environment
· packaging of goods and articles and disposable tableware
· radioactive substances
· vehicles that are permanently registered for the first time in the Republic of Latvia
· coal, coke and lignite
Natural Resources Tax rate
Tax rates are calculated for each type of pollution or mineral deposits individually pursuant to the Natural Resources Tax Law.