Amendments To The Law "on Real Estate Tax"

Original Language Title: Grozījumi likumā "Par nekustamā īpašuma nodokli"

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Read the untranslated law here: https://www.vestnesis.lv/op/2012/190.4

The Saeima has adopted and the President issued the following law: amendments to the law "on real estate tax" to make the law "on real estate tax" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1997, nr. 13, 24; 1998, nr. 24; 1999, no. 4, 24; 2001, 1., no. 24; 2003, 2, 15 no; 2005, no. 24; 2007; 2008 21 no, no. 1; 2009, 6., no. 15; Latvian journal, 2009, 200. no; 2010, 106, 170, 206. no; 2011, 202. No.) the following amendments: 1. Replace article 1 in part 2.1 names and number "issued to pirmstaksācij October 1 of the year" by the words "and published to pirmstaksācij 1 November of the year". 2. in article 3: make the introductory part of the first subparagraph by the following: "(1) the real estate tax rate or rate from 0.2 up to 3 percent of the real property cadastral values determined by the municipality in its binding rules, which it publishes up to pirmstaksācij 1 of November. Real estate tax rate, which exceeds 1.5% of the real property cadastral value, the municipality shall determine only if the real property is not maintained according to the prescribed regulations. If the municipality by the deadlines laid down in binding rules is not published, the real estate tax rate is: "; supplemented with the sentence following part 1.1: "in those papildlikm also apply to the municipality for the raw agricultural land is defined by the real estate tax rate in its binding rules in accordance with the first subparagraph."; Express 1.4 part as follows: "(14) environment from degrading, or human security-threatening construction subject to real estate tax rate of 3 percent, if it is determined by the municipality in its binding rules, which it publishes to the pirmstaksācij November 1, from the largest cadastral values listed below: 1) for the construction of the cadastral value jurisdiction; 2) shipbuilding cadastral value. "; to supplement the article with 1.5 part as follows: "(15) 1.4 this article in part and base rate applied when the municipality the first introductory part in binding rules is not defined by a different tax rate." replace the eighth the number "70" with the number "30". 3. To supplement the law with article 3.1 as follows: "article 3.1. Real estate tax rates and tax relief municipal principles binding rules (1) the real estate tax rate or rate, the municipality observes the following principles: 1) lens grouping principle, according to which the taxable person or a taxable objects are grouped according to objective criteria; 2) the principle of effectiveness, under which the Government balanced the tax administration expenses with tax revenue; 3) responsible budgetary planning, in accordance with the principle that Government of its obligations to provide the funds needed to implement; 4) predictability and stability of the principle according to which the tax rates are established at least two tax years, if the real estate base the increase or decrease in value, comparing values of the base taxation year and in the year of pirmstaksācij, less than 20 percent. (2) the real estate tax rate or rate, the municipality may apply the following principles: 1) business support the principle, according to which the local use tax rate as the host of their territory or a certain type of business more competitive, pursuant to the Commission on 15 December 2006, Regulation (EC) No 1998/2006 on 87 and 88 of the Treaty. application of article de minimis support; 2) territory development and territory arrangement principles, according to which the local use tax rate for its promotion of the development of the territory and organize. (3) the real estate tax relief, local government comply with the first paragraph of this article 1, 2, and 3. the principles stated in paragraph 1, and can optionally apply the second part of this article the principles stated. (4) in determining a property tax relief in conjunction with the tax rate or rates, the municipality observes the principle of social responsibility, under which it especially takes into account the tax impact on the socially disadvantaged and needy population groups. " 4. in article 5: Supplement 1.1 part with the words "and have jurisdiction over the land"; Add to article 1.2 of the part as follows: "(12) real estate tax amount is reduced by 50 per cent of the calculated tax amount, but not more than 300 lats, of this law, article 3, first paragraph, referred to in paragraph 2 of the real estate tax objects – residential homes, whether or not they are divided into housing estate, residential house parts, space groups in non-residential buildings where is the use of functional separation and the jurisdiction of the person, if that person (or jointly with a spouse), or the spouse of the tax on January 1, have three or more children under the age of 18 years (also in custody or placed on audžuģimen children) and if the person or the spouse this object's declared place of residence together with at least three of those children. This relief applies where the property owner or legal possessor of one of the parts listed in this article for kids. " Add to article 3.1 and 3.2 part as follows: "(31) real property and compliance with the criteria listed in section 1.2 are identified with the savietotāj of the national information system, based on the data registered in the national information system concerned taxation year 24.00 o'clock on 1 January. Necessary data 1.2 of this article in part the application of relief is provided to municipalities through national information system via the savietotāj to the tax year of the fourth working day. (32) the Cabinet of Ministers established the institution responsible for this article 3.1, part of the national information system savietotāj operating activities, data matching procedures and institutions that ensure the provision of information to 1.2 of this article set out in part a relief, as well as the amount of information to be provided, and the processing of order. " 5. transitional provisions: transitional provisions be supplemented with 24.9 and 40.2 points as follows: "the local Government has 56.1 right to apply the tax in 2013 the growth limits the amount of ground, or save the tax amount to the ground level of the previous year, as well as increase the amount of this limit and conditions of application, if before the date of the notice of tax evasion in 2013, the law" On local governments "procedures specified in article 46 of the regulations have been issued. 40.2 when issuing binding municipality regulations which it published by pirmstaksācij 1 November of the year, has the right to apply the tax in 2014 the growth limits the amount of ground, or save the tax amount to the ground level of the previous year, as well as increase the amount of this limit and conditions of application. '; transitional provisions be supplemented with 47, 48, 49, 50 and 51 the following: "1. This Act 47. the second paragraph of article 9.1 points, and 2.1 in part, article 3, first paragraph, introductory paragraph and subparagraph, article 1.4 in the fifth subparagraph, and article 9 of the second paragraph of the second and third sentence of the municipalities the rights, if they apply to a 2013 launch, are implemented, if up to date When the tax payment notification for 2013, the law "on local governments" procedures specified in article 46 of the regulations have been issued. 48. The amendments to this law, article 3, first paragraph, introductory part (on the right of a municipality to determine the real estate tax rate), 1.1 and 1.4, and 1.5 in part and amendment of article 5, paragraph 1.1 shall enter into force on January 1, 2013. Amendment 49 article 3 of this law in the eighth for the number "70" to the number "30" shall enter into force on January 1, 2013, and is applied to the tax calculation for the 2013 taxation year and subsequent taxation years. 50. Article 5 of this law 1.2 part shall enter into force on January 1, 2013. A taxable person which in 2013 is entitled to article 5 of this law in part 1.2 relief during 2013 shall submit a written application to the municipality, which added to the document, which certifies the right of a taxable person to the application of this relief. If the application is submitted to the tax payment notification date, municipal tax relief shall apply, taking the tax calculation for 2013. If the application is filed after the 2013 taxation notice date, the municipality is carrying out the conversion of the calculated tax and send to the applicant a new tax payment notification. 51. in respect of this law, the 2014 article 1.2, part relief necessary for application data is passed to the local authorities with the national information system by 2014 through the savietotāj 15 January. " The Parliament adopted the law in 2012 on November 15. The President a. Smith in Riga 2012 December 4.