This Decree establishes the modalities of taxation of recycled packaging materials in case of reuse thereof. If documented, reuse of recycled packaging materials, shall be exempted from payment of environmental fees. Manufacturer of commodities reusing recycled materials for packaging shall submit accompanying note to the distributor and vendor specifying that recycled materials were used for packaging of commodities thereof. The aforesaid accompanying note shall be used either by the manufacturer or by vendor as bookkeeping document for submittal to the Public Revenues Service for exemption from payment of environmental fees.
Letonia · 2008-01-01