Latvia Tax Agency Issues Updated Methodological Material on Calculated Natural Resource Tax Reports

The Latvian State Revenue Service Dec. 12 issued updated methodological material on calculated natural resource tax reports. Topics covered include: 1) that calculated natural resource tax reports provide information on the calculated natural resource tax and its distribution for payments in the state and local government basic budget; 2) a list of taxpayers who aren’t required to submit reports; 3) various deadlines for submitting reports, including, but not limited to, deadlines of Jan. 20 of the following year for category C pollution, April 20 of the following year, from 2025 onwards, for single-use products and fishing gear containing plastic, and ...