Article 7. Tax Period

1. The tax period of the pollution tax for polluting the environment from stationary sources of pollution shall be:

1) a calendar quarter – if the amount of the pollution tax for polluting the environment from stationary sources of pollution payable for the previous year was LTL 10 000 or more;

2) a calendar half a year – if the amount of the pollution tax for polluting the environment from stationary sources of pollution payable for the previous year was not exceeding LTL 10 000.

2. The tax period of the pollution tax for polluting the environment from mobile sources of pollution shall be a calendar half a year.

3. The tax period of the pollution tax for polluting with goods or packaging waste shall be a calendar year.

4. The pollution tax shall, within 60 days from the end of the tax period, be paid and the pollution tax declaration form shall be submitted to the territorial state tax inspectorate in the territory whereof the taxpayer is registered with the Register of Taxpayers.

5. Natural and legal persons emitting pollutants from stationary and/or mobile sources of pollution, who are only beginning their activities, during the first year of payment shall pay the pollution tax after the end of the half of the a calendar year.

Article 8. Pollution tax accounting

1. Natural and legal persons, who have to pay the pollution tax under this Law, shall keep, in accordance with the procedure established by the Government or institutions authorised by it, the accounting of the pollutants emitted into the atmosphere.

2. The pollution tax shall be calculated and paid in accordance with the procedure set by the Government or institutions authorised by it.

3. The pollution tax for emitting pollutants from stationary sources of pollution shall be paid according to the actual amount of pollutants discharged into the atmosphere during the reporting period, for emitting pollutants from mobile sources of pollution (except for aircrafts) – according to the amount of fuel used during the reporting period and for pollutants emitted from aircrafts – according to the number of taking-off and landing cycles.

4. The pollution tax for polluting the environment with goods and/or packaging waste shall be paid according to the amount of taxable goods and/or filled taxable packaging actually placed on the internal market of the Republic of Lithuania during the reporting period.

5. The payer of the pollution tax shall be responsible for data presented in the accounting.

Дата добавления: 2015-08-05