Order of the Minister of Environment and the Minister of Finance of the Republic of Lithuania No D1-366/1K-272 of 21 July 2006 Amending the Order of the Minister of Environment and the Minister of Finance of the Republic of Lithuania No 663/409A of 21 December 2002 On the Procedure for Calculation and Payment of Pollution Tax (Official Gazette Valstybės Žinios), No 85-3335).

      The Order amended Part II of the Procedure for Calculation and Payment of Pollution Tax:

      • the procedure for calculation of tax on pollution with production and packaging waste was amended;

      • the provision that the taxpayer that has taken over rights and obligations of reorganised taxpayers and continues operations after reorganisation shall declare and pay the tax for pollution of the environment with production and/or packaging waste not later than within 30 days after the end of the tax period of the taxpayer continuing operations after reorganisation was amended; a 60-day declaration and payment term shall be established;

      • it was explained that the task of collection and recycling of reusable packaging (taxpayers who fully perform the task of collection and recycling of reusable packaging are exempt from tax for pollution with reusable packaging of certain type) cannot be performed by importing reusable packaging (new or used) to Lithuania from another country or by acquiring new reusable packaging in Lithuania;

      • it was established that waste of taxable products and/or packaging collected in Lithuania and exported from Lithuania shall be considered as used waste if documents are provided in accordance with the law confirming the fact of utilisation of a respective amount of waste exported from Lithuania;

      • the accounting procedure for certificates received by an organisation was approved.

      Annex 2 of the Procedure for Calculation and Payment of Pollution Tax was presented in a new wording (sample certificate form on utilisation (export) of taxable production or packaging waste).

      • Annex 3 of the Procedure for Calculation and Payment of Pollution Tax was presented in a new wording sample report form on utilisation (export)of taxable production or packaging waste).

      • The Procedure for Calculation and Payment of Pollution Tax was extended by Annex 4 (sample form of certificates on utilisation (export) of taxable products and/or packaging and their distribution to the members of the organisation).

      • New wording of the form FR0523 for the declaration of tax on pollution of environment with taxable product waste and its annexes.

      • New wording of the form FR0524 for the declaration of tax on pollution of environment with packaging waste and its annexes.

      • New wording of the rules for completion of the form FR0523 for the declaration of tax on pollution of environment with taxable product waste and its annexes and the form FR0524 for the declaration of tax on pollution of environment with packaging waste and its annexes.

      The provisions of this Order are applicable when calculating and declaring tax for 2006 and subsequent tax periods, except for:

      • the paragraph regarding the new wording of the form FR0523 for the declaration of tax on pollution of environment with taxable product waste and its annexes (version 02);

      • the paragraph regarding Part II of the completion rules for the form FR0523 for the declaration of tax on pollution of environment with taxable product waste and its annexes (version 02) and the form FR0524 for the declaration of tax on pollution of environment with packaging waste and its annexes (version 02).

      The above provisions are applicable when calculating and declaring tax for 2007 and subsequent tax periods.