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) the following amendments: 1.1: in the second paragraph of article 13 be expressed by the following: ' 13) economic activity for the built or reconstructed buildings — one year from next month since their commissioning. If economic activity started building (space group) before all the building commissioning, then one year, counting from the next month's since parts of the building (space group) commissioning; ";
replace the 14, 15, 16 and 17, the words "building or parts of" with the words "building or parts thereof (space group)".
Express 18 as follows: "18) associations and foundation-owned buildings and structures in accordance with Cabinet of Ministers the criteria established and approved list."
2. Make article 3 of the sixth subparagraph by the following: "(6) If the real property owner requires a reassessment of your property during the tax period, updated real estate cadastre value is applicable to tax calculation with the next tax period."
3. To make article 4 by the following: "article 4. Real property cadastre value object (1) real estate tax the cadastral value of the object determines the State land service, according to the national real estate cadastre Act and the requirements of this law.
(2) Real property tax cadastral value of the object is not included in the value of the forest stands.
(3) Real estate tax object cadastre value is fixed to one specific date (January 1).
(4) Real estate tax payer and taxable to the master list of objects of the municipal administrative territory of existing real estate to the tax period January 15, submit the State land service, according to the national real estate cadastre data registered in the register of real estate tax period on January 1. Real estate tax payer and taxable object updates the list of the State land service of the Cabinet of Ministers submitted to the local authorities within the time limits laid down.
(5) The taxable portion of a building (space group) the cadastral value is calculated from the cadastral value in proportion to the part of the building (space group) area. If part of a building (space group) is not registered with the State real estate cadastre registry, its cadastral value is calculated in proportion to the municipalities proposed the building taxable area. "
4. Replace article 5, fourth paragraph, the words "State aid surveillance Commission decision on the adequacy of such aid business support Control Act, other legislation and the provisions of the Treaty, as well as the obligations arising from international treaties binding for Latvia" with the words "the European Commission decision on individual aid project in conformity with the Treaty establishing the European Community".
5.6 article: Supplement to article 1.1 part as follows: "(11) a notice of payment of real estate tax is an administrative act. Sending payment notification by post, it is not necessary to design as registered post. ";
to make the fourth subparagraph by the following: "(4) of this article in the first and second paragraphs of this apartment building operator is a State or municipal institution or a corporation, the owners of the apartments up company or other company, or an authorised person, with which the apartment owners contracted for apartment building management."
6.7. Article: adding to the first and third subparagraph following the words "property or possession" with the words "law, as well as State or municipal property or lease rights of use";
to complement the second paragraph after the words "property or possession" with the words "law, as well as the national real estate or lease rights of use";
Add to article 2.1 part as follows: "(21) of this Act, if article 1, second paragraph, 4, 6, and 9, paragraph real estate started to use all or part of a commercial activity of the person whose property, legal possession, use or lease the real property or its part is obliged to apply for the municipality as a taxable person within a month of the start of economic activity."
7. Express article third, fourth and fifth paragraph as follows: "(3) If the property is forfeited, essentially in the land register or transfer can be registered only after the principal sum outstanding tax, penalties and late payment, as well as for tax payment for the month in which the transfer takes place. Real estate tax and related tax charges in the absence of a municipal statement addressed to the relevant land registry Department.
(4) the third paragraph of this article shall not apply if the property is seized by bankruptcy or where the tax administration shall carry out non-contentious, directing them to the debtor's property according to the law "About taxes and duties".
(5) For timely Government the same login in accordance with article 7 of this law, the second and 2.1 part of taxable real estate tax levied, the amount payable for the period of real estate tax payment obligation as to the date, and a fine of 30 percent of the tax amount. "
8. Make the article 12 by the following: ' article 12. Separate rules for the application of this law, in addition to the mandate given by the Cabinet, the Cabinet of Ministers to approve the tax payment notification and shall make arrangements with the taxable and non-taxable object taxable persons and to submit data to the State land Department, as well as tax calculation and accounting, tax evasion and benefit application procedures. "
9. transitional provisions: to supplement paragraph 3 with the words "as well as persons who, in the course of land reform, the land passed to the (granted) in return for payment or to restore the property ownership rights to it, but has not yet been made (iemērīšan) in nature according to the law" on the completion of land reform in rural areas ";
9. paragraph: 1. shall be expressed as follows: "1) with real estate tax subject buildings and structures, with the exception of this law, article 1, second paragraph, and at the bottom of this paragraph 2 referred to buildings and structures. If the taxable part of the buildings or structures, in taxable value includes the value of a building or structure in proportion to the taxable part; "
Express 3. subparagraph by the following: "3) under the Cabinet of Ministers approved the sample and the filling order for taxable each year up to February 1, submit to the municipality after the buildings and premises or part of the location and the State revenue service territorial institution in which he is registered as a taxable person, a declaration of estimated taxable value of buildings and premises, and for the year the amount of tax. If the Declaration is filed, but during the tax period acquired new buildings or existing buildings and seized, the month of the property, possession, use, or rental or termination date, the taxable person shall submit a declaration specified ";
Express 6. subparagraph by the following: "at the end of year 6) under the Cabinet of Ministers approved the sample and fill the order until the next taxable year February 1, submitted to the respective municipality and the State revenue service territorial authority report on the actual taxable values of buildings and premises, calculated this law, paragraph 9 of the transitional provisions in paragraph 4 of the order, and tax calculation summary order;"
supplemented with 12. subparagraph by the following: "12") a taxable person who, during the month of ownership, possession, or public use of the property or lease on buildings or structures emergence days is not logged on to the local authorities in accordance with article 7 of this law, the second subparagraph shall apply the law "About taxes and duties" in article 32 liability. ";
Replace paragraph 11, the word "tax" with the word "tax";
transitional provisions be supplemented by 11.1 points to the following: "(J) the taxable person 11.1 on buildings until 15 February 2007 has not received a notice of taxation in 2007, the amount of tax and the month is not informed in writing by the municipality of location of the building, he calculate and recover the good budget for the corresponding period of 2007. outstanding in the amount of the tax and penalty of 30% of the outstanding tax amount.";
turn off paragraph 14;
transitional provisions be supplemented with 18, 19, 20 and 21 as follows:

"this law, 18 to 1. the second paragraph of article 18 of the Cabinet of Ministers Regulations provided for the entry into force, but not longer than until 1 July 2006 shall be valid for the Cabinet of Ministers of 2 December 2003 of the Regulation No. 677" regulations on public organizations exempt from real estate tax payments on public organizations and their companies for building and construction sites ", to the extent they do not conflict with this Act.
19. To this law as provided for in article 12 of the Cabinet of Ministers Regulations entry into force, but not longer than until 1 July 2006 shall be valid for the Cabinet of Ministers of 4 April 2000, the terms "law" no 131 on real estate tax "application rules", in so far as they do not conflict with this Act.
20. Amendment of article 4 of this law shall enter into force simultaneously with the real estate cadastre of the State law.
21. the State real property cadastre statutory cabinet from the date of entry into force of the provisions, but not longer than until 1 May 2006 has the following cabinet rules: 1) Cabinet July 31, 2001, Regulation No 344 of "real estate use target detection and filing procedures";
2) Cabinet of 19 December 2000, in Regulation No 465 "urban cadastral valuation of land";
3) Cabinet of 30 April 2001, Regulation No 184 of "cadastral valuation of buildings";
4) Cabinet July 31, 2001, the provisions of no. 341 "rural cadastral valuation of land";
5) Cabinet July 31, 2001, Regulation No 343 of "real estate cadastre value escalation procedures". "
The law shall enter into force on 1 January 2006.
The law adopted by the Parliament in the 2005 October 20.
The President of the Parliament instead of the President i. Otter Riga 2005 November 9 Editorial Note: the law shall enter into force on January 1, 2006.