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/ta/id/202366

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) the following amendments : 1. Article 1: to make the first paragraph by the following: "(1) the real estate tax, levied a corporeal things, which are located in the territory of the Republic of Latvia and who can not be moved from one place to another, they do not impair the external, — land, buildings, including the cadastral register, but not placed in operation buildings and civil engineering works (real estate), the exception referred to in the second subparagraph of article real estate."
Add to paragraph 1 the second subparagraph with the words "and real property created through private and public partnership project, and is used for the enforcement function of the municipality";
to complement the second part with 3.1, 3.2 and 3.3 of paragraph by the following: "31) such national, municipal, State, or municipal corporation, and the Corporation, which provides public services, respect property or legal possession: (a) the existing civil engineering works), the city's rail track, airfield runway, b) bridges, estakād, tunnels and underground roads, c) ports and navigable channels, the dock and the dock Beach, port construction, proper d) dams, aqueducts for cultivation, irrigation and hidrobūv, e) in water supply pipelines, trunk f) trunk communication lines, power lines in line g), (h)) gas distribution systems, power plant construction, i) j) sports constructions, k), (l) .1) of the installation housing and fencing;
32) natural persons owned civil engineering works, which are not used for economic activity;
33) roads, streets and roads, local ūdenspiegād the local pipes, sewage pipes, local power and communication cables; "
Replace paragraph 4 of the second paragraph, the words "religious affairs administration" with the words "religious organizations and institutions register";
Add to paragraph 5 of the second paragraph, after the words "used" by the words "of the building and civil engineering";
replace the second part of paragraph 6, the words "low maintenance" Uptown "residential home and land maintenance";
to make the second part of paragraph 9 by the following: "9) and divģimeņ residential single-family homes and multi-family house and garage owners, the inadequacy of cooperative societies if they are not a garage used for conducting economic activity;"
Add to paragraph 12, the second paragraph after the word "building" with the words "and engineering;
Add to paragraph 14 of part two, following the words "(groups)" with the words "and engineering;
to make the second part of paragraph 17 the following: "17) buildings or parts thereof (space group) and engineering structures that use environmental protection needs;"
Replace paragraph 18 of part two, the words "and structures" with the words "and engineering.
2. in article 2 (a): replace the second paragraph, the words "(building and construction)" with the words "(building and civil engineering works)";
Replace paragraph 2 of the third paragraph, the words "buildings and structures" with the words "buildings and engineering structures";
replace the fifth paragraph, the words "land and buildings" with the words "land, buildings and engineering structures".
3. Article 3: make the first paragraph by the following: "(1) the real estate tax rate is: 1) 1.5 percent of the real property cadastral values: (a) land, (b))) the buildings or parts of buildings, with the exception of the first paragraph of this article referred to in paragraph 2, the buildings and their parts, c) engineering structures;
2 and divģimeņ of the single-family residential) homes, apartment houses (their parts), whether or not they are split into flats on the estate, not residential parts of buildings is the use of functional separation and (that) are not used for economic activity: (a)) 0.1 percent of cadastral value not exceeding 40 000 lats, b) 0.2 percent of cadastral value exceeding 40 000 lats but no more than 75 000 lats, c) 0.3 percent of cadastral value exceeding 75 000 lats. ";
Add to article 1.1 part as follows: "(11) with the real estate tax papildlikm 1.5 percent levied on raw agricultural land except land area of one hectare or law is strictly agricultural activities.";
make the third paragraph as follows: "(3) the real estate tax is calculated from the real property tax cadastral object values from January 1 of the tax year. If the real estate tax real estate object State cadastral register registered during the taxation year, the tax is calculated from the value of the object of the cadastral registration. ";
Add to article 3.1 part as follows: "(31) minimum real estate tax payment for each taxable person in each municipality is 5 dollars if the tax year total tax calculated by the application of the relief is less than 5 lats. If the calculated tax amount for the poor and indigent persons after the relief of 90 percent is less than 5, then the municipality has the right to payment of a taxable person not notice sent. In this case, the calculated tax amount is accumulated until such time as variation or tax for the next tax year will result in total calculated tax amount exceeding 5 pounds, and the municipality shall send notification of payment of the total of all tax years for which the calculated tax accrued. The terms of payment are specified in the taxation year in which the payment notice sent in accordance with article 6 of this law the third subparagraph. ";
express the sixth part as follows: "(6) where the taxation year of the real property cadastral register in the country are registered in the cadastre data changes, updated the cadastre value tax calculation is applied to the next taxation year.";
to supplement the article with the seventh and eighth by the following: "(7) the cabinet shall determine the institutions surveyed raw agricultural parcels, and the procedure for the determination of this piece of land area as well as the procedures for the authorities set out in details the calculation of taxes to local authorities in accordance with paragraph 1.1, part papildlikm.
(8) for the purposes of this law, raw agricultural land is agricultural land, which is not used for agricultural production or production, including harvesting, animal grazing and agricultural purposes, holding or not maintained in good agricultural and environmental condition ".
4. To make article 4 by the following: "article 4. Real estate national cadastral registry data of real property tax administration (1) the real property cadastre value is determined according to the national land service of real estate cadastre of the State law.
(2) If you are taxed part of the land or building Unit (Group), or if the land units or parts of the building in accordance with article 3 of this law, the first paragraph is a different tax rates, tax calculation is used the land unit or building cadastral value in proportion to the part of the land unit or building subject area. The Cabinet of Ministers shall determine the order in which you want the value part of a cadastral tax needs.
(3) Cabinet of Ministers determine the scope, procedures and time limits for the State land Department municipalities provide real estate national cadastral registry data real estate tax administration. "
5. Article 5: Supplement to article 1.1 part as follows: "(11) the Authorities of the tax relief granted to taxable persons, for which it is granted the poor or needy person or family status: the poor people of the 90 percent tax amounts calculated and disadvantaged people — up to 90 percent of the estimated tax amount for the period in which the taxpayer complies with the poor or needy person, with regard to article 3 of this law, the first paragraph of point 2 above objects.";
to complement the second paragraph after the words "individual residential building the constituent buildings" with the words "property or apartment without land, part of the expected".
6. Supplement article 6 with 1.3 parts the following: "(13) on the payment notification, if it is done electronically, without the need for signature of the tax administration. In this case, it must be marked: "payment notice prepared electronically and is valid without a signature."
7. Article 7: make the first paragraph by the following: "(1) the real estate tax starts to pay with the next tax year after the property or possession of the generation and the next month at the State or municipal property or rental right." Express 2.1 part as follows:

"(21) real estate tax payer is obliged to pirmstaksācij year 1 July to announce that the municipality of article 1 of the law referred to in the second subparagraph of conditions and expiration. Updated information to be submitted to the tax authorities to the tax year January 1. "
Add to article 2.2 part as follows: "(22) of this law article 2 referred to in the fifth subparagraph, the real estate tax payer for the second paragraph of article 1 of the said conditions and expiration shall notify the authorities within one month from the moment of occurrence of the change."
make the third paragraph as follows: "(3) the real estate tax payment obligation ends with the next tax year after the property or possession of and with the next calendar month by State or municipal property or lease."
8. in article 9: put the second part as follows: "(2) the prescribed time the outstanding tax, penalties or late payment in accordance with the decision of the local Government shall recover non-contentious procedure according to the law" About taxes and duties "and the Act on administrative procedures provided for in the administrative law enforcement procedure. If the taxable amount of the debt is less than 150, administrative law-enforcement notice of payment is initiated no later than seven years from its entry into force. "
make the third paragraph as follows: "(3) If property forfeited, or donates, land owner can register after you have paid tax of the principal sum, interest and late payment, as well as make tax payment for the tax year in which the transfer takes place, and the land registry Division of it is satisfied online data transmission mode."
9. Turn off the second part of article 10, the words "and the principal sum of the increase of money".
10. transitional provisions: transitional provisions be supplemented by the following paragraph 3.1: "3.1 on the buildings which, in accordance with article 2 of this law, not on someone's property or legal possession, real estate tax paid in building user.";
transitional provisions be supplemented with 22.1 22.2 points and by the following: "this transitional rule 22.1 22 tax amount specified in the increment of the restriction does not apply if the calculated tax is less than 5 lats.
22.2 The transitional provisions laid down in point 22 tax increases of the size limit does not apply to the calculation of the tax on the raw agricultural land. ";
transitional provisions be supplemented with 24.1 points by the following: "tax evasion 15.0 communication due in 2010 is 15 September at the latest.";
transitional provisions be supplemented with 26.1 points by the following: "2010 tax 26.1 the terms of payment are established in accordance with article 6 of this law, the third part, with the condition that the first terms of payment are established not earlier than one month after dispatch of the notice for payment. ';
Express transitional provisions in paragraph 28 the following: "28 to this law, article 4 provided for in the third subparagraph of the Cabinet from the date of entry into force of the provisions, but no longer than up to 2010 to July 1, applies to Cabinet 6 February 2007 Regulation No. 97" of the real estate cadastre of the State requesting the information and procedure ", in so far as they do not conflict with this Act.";
transitional provisions be supplemented by 29., 30, 31, 32, 33, 34 and 35 points by the following: "Amendment 29 Article 9 of this law, the third part of the land registry Division of competence in online data transmission mode to ensure that the payments are made, shall enter into force on July 1, 2010.
30. If, after July 1, 2010, the Government has provided land registry Department to online data mode for this law, article 9 referred to in the third subparagraph of payment in installments, in the land register, the change owner to make this payment on installments.
31. tax payment obligation in respect of those objects that the tax until 2010 January 1 built and not registered in the cadastral registry information system, regardless of the time of registration occurs by 1 January 2010.
32. Until 1 July 2010 for each municipality provides software for real estate tax object cadastral value calculation according to the amendment to article 4 of this law, as well as tax on objects of taxation which real estate tax being launched by 1 January 2010.
33. the national land service in until the transitional provisions referred to in paragraph 32 of the software, but not later than July 1, 2010 to provide municipalities real property cadastre of State information in the registry of real property taxable persons and taxable objects Cabinet 6 February 2007 regulations No. 97 "national real estate cadastre information and the procedure for requesting a" prescribed only for those objects that the real estate tax is taxable according to article 1 of this law, versions of which are in effect in 2009, December 31, and tax calculation applied to tax the cadastral value of the object specified as appropriate for the version of this law that is in force in 2009, December 31.
34. The real estate taxes on land specially protected natural territories, except in the neutral zone and natural monuments, exceed 2010 in 2009 the given level.
35. Article 7 of this law, the time limits set out in paragraph 2.1 in 2010 is February 1 and July 1. "
The law shall enter into force on January 1, 2010.
The law adopted by the Parliament in 2009 on 1 December.
President Valdis Zatlers in Riga V 2009 December 21