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Article 10. Payment, recovery and allocation of the tax

Читайте также:
  1. Alpha and Beta Particles
  2. Article 2
  3. Article 2. Definitions
  4. Article 5. Tax Reliefs
  5. Article 7. Tax Period
  6. Articles and nouns

1. The pollution tax, except for that paid for polluting the environment with goods or packaging waste, shall be allocated in the following way:

1) 30 per cent – to the state budged. These funds shall be used for a purpose of financing environmental investment projects provided for in the programme of the Lithuanian Environmental Investment Fund.

2) 70 per cent – to the municipal budget of the municipality in the territory of which the object of pollution is located. These funds shall be used for a purpose of financing measures provided for in the special municipal Environment Protection Support Programme.

2. The tax for polluting the environment with goods or packaging waste shall be paid to the state budget. These funds shall be used for implementing the goals of the Programme on management of goods or packaging waste established in the Law on Waste Management.

3. The pollution tax with an increased rate, when it is applicable for a concealed amount of pollutants, taxable goods or taxable packaging, and also for the amount of pollutants exceeding the standard, shall be paid or recovered from the offender to the state budget. These funds shall be used for implementing the objectives set in the Law on Environment Protection Support Programme.

4. The unpaid pollution tax shall be paid or recovered, the penalty charges for late payment shall be calculated and the amount of the overpaid payment shall be returned in accordance with the procedure laid down in the Law on Tax Administration.

 

Article 11. The term of validity of the tax rates

Version of paragraph 1 before 1 January 2010:

1. The pollution tax rates, except for the tax rates for pollution with goods and/or packaging waste, shall be valid until 1 January 2005.

Version of paragraph 1 after 1 January 2010:

1. The tax rates for polluting the environment from stationary sources of pollution are presented in Appendix 1 to the Law.

2. Repealed on 12 February 2008.

3. The maximum term of validity of the pollution tax rates shall be unlimited, but not shorter than one year.

 

Article 12. Proposals to the Government

The Government, or an institution authorised by it, until 1 October 2002, shall draft and approve legal acts required for the implementation of this Law.

I promulgate this Law passed by the Seimas of the Republic of Lithuania.

PRESIDENT OF THE REPUBLIC VALDAS ADAMKUS

APPENDIX 1

to the Republic of Lithuania

Law No IX-720

of 22 January 2002

 

Pollution tax rates for pollution from stationary sources of pollution for a period of 2005-2009 (Appendix 1 to Law No IX-1547 of 29 April 2003):


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