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; 202. in 2011, no; 2012, no 190) the amendments are as follows: 1. Article 1: to make the second part of paragraph 5 by the following: "5) under the Cabinet of Ministers approved list — land of the specially protected natural territories in which illegal economic activity, and these territories for the conservation of nature used in the building and civil engineering works;"; to make the second part of paragraph 6 by the following: "6) national real estate cultural protected monument, as well as the maintenance of the land, except for the residential home and ground it for maintenance, business use of property, as well as real estate, which is not maintained according to the cultural monuments protection requirements;"; turn off the second part of paragraph 13; to make the second part of paragraph 17 the following: "17) under the Cabinet of Ministers approved a list of buildings or parts thereof (space group) and engineering structures that are used by the environment, as well as building or parts thereof (space groups) that are used by the State to perform the delegated function in the field of environmental protection;" Add to the second part of paragraph 21 by the following: "21) building (groups), which are recorded in the land register on the Latvian free trade union's name and is constantly used the statutory functions, with the exception of the economic activity in the building (space group) and article 3 of this law, the first subparagraph of paragraph 2. ';
Add to article 3.1 part as follows: "the State protected (31) real cultural monument and the land is subject to the maintenance of the real estate tax, if the real property is not maintained according to the cultural monuments protection requirements. The municipality of State protected real cultural monument and low maintenance of it taxed, as well as by the lack of prevention — exempt from taxation on the basis of the national cultural monuments protection inspection. '; replace the fourth paragraph, the words "functional use is associated" with the word "use" is involved; supplemented with the sentence of the fourth subparagraph by the following: "on the national protected cultural monuments in real use, economic activity is not considered its use of cultural functions, with the exception of the cinema." 2. in article 2 (a): replace the words "in the first paragraph of which ownership or possession is legal in real estate" with the words "where the legal possession of the property, or, in the cases specified in this Act — is to use real property"; to make a fifth by the following: "(5) real estate tax on State-owned real estate pays the person in whose name the real property is entered in the land register. If the law is specific to an individual that the State-owned real property placed in service, the real estate tax paid by the person on the basis of the law of property in certain usage rights. "; to supplement the article with the sixth, seventh, eighth, ninth and tenth by the following: "(6) the immovable property tax on State jurisdiction over real estate pays the person to whose name according to the requirements of the law, this property is writable in the land. If the law is defined in the person to whom the jurisdiction of the State real property transferred possession, real estate tax payer is the person. (7) real estate taxes for the municipality or jurisdiction owned real estate person in charge with the local authority's decision to the real property transferred possession. If a municipality or jurisdiction the owned real property is not transferred to the possession of, but on the basis of law or other persons use another (actual use), real estate tax payer is the real estate in question (the actual user). (8) the real estate tax for multi-family residential house (its part) that is in the land to the State or local government, and State or local government or jurisdiction belonging to the land on which the House is located, paid apartment residential home manager, real estate tax payments collected from the Uptown (part of) the tenants, tenants or persons property rights to residential houses (its part) got to the privatization of residential home as well as of the legal possessor of the housing estate (to the real property registration in the land register) with the rent, the rent or apartment building management fee, including real estate tax payments accordingly, rentals, rent or apartment building management fee. (9) the real estate tax on a State or municipality-owned real estate, which is located in the free port or special economic zones in the territory and a free port or special economic zones authority referred the use of another person, pays the real estate user. (10) property taxes on State-owned on the behalf of the Ministry of agriculture in the land recorded in the person of woodland and State jurisdiction in the person of the Ministry of agriculture in a wooded area, as well as on this earth for existing buildings and engineering structures, as a user of the national real estate cadastre information system is established the national joint stock company "Latvian State forests", pays the State joint stock company "Latvian State forests". " 3. Article 3: replace the first part of paragraph 2 of the introductory part, the words "functional" with the words "use" and the words "functional use is associated with the word" use "is connected"; to complement the article, 1.6, 1.7 and 1.8 in part as follows: "(16) construction, construction of which exceeded the prescribed regulations, the total duration of the works, the next month after the expiry of the construction to the moon when it signed the Act of acceptance of construction, subject to real estate tax rate of 3 percent, if it is determined by the municipality in its binding rules which it shall be published no later than the year 1 pirmstaksācij November , from the largest cadastral values listed below: 1) for the construction of the cadastral value jurisdiction; 2) shipbuilding cadastral value. (17) the first subparagraph of paragraph 2, the rate of duty laid down in this article apply to the first part of paragraph 2 established merchant owned objects, if they are rented for living, from next month after securing the land tenancy rights. The first part of this article paragraph 2 established merchant objects owned by the real estate tax rate is 1.5 percent, if the tenancy rights on these objects do not have fixed in the land, or the next month after: 1) deleted the shore for land rental in these objects; 2 the land expired in shore a) specified the object of rental period, if the land has not submitted information on tenancy rights extension or deletion; 3) terminated on these objects, the rental agreement if it expired before the shore the land specified in the tenancy rights. In this case the economic operator must within one month of the expiry of the Treaty, to inform the authorities about the expiry of the lease before expiration. (18) the real estate tax rate is 1.5 percent, even if the first part of this article, article 2 of the objects are in the legal possession of the economic operator. "; to make the ninth and tenth by the following: "(9) it is the duty of the taxpayer, within one month, notify the municipality in whose administrative territory the property is situated or the part of the economic activity and the termination of the first paragraph of this article, (2) and referred to in part 1.2 real estate tax objects, except in the case of real estate object changed it. (10) If a real estate object use change or business start-up or termination results in a suitable real estate tax rate does not comply with this Act or the municipal rules binding the conditions the municipality carry out real estate tax recalculation with the next month after the change occurred. "; to supplement the article with 10.1 and 10.2 part as follows: "(101) If a taxable person is not noticed in the ninth part of this article, the time limit for the notification of the termination of the economic activity of the first paragraph of article 2 and paragraph 1.2 in in real estate tax objects, the municipality made a property tax adjustment with the next month after the submission of information for the municipality. (102) where a municipality carries out real estate tax recalculation on the tenth of this law and in accordance with the procedure laid down in paragraph 10.1, real estate tax calculation is applied to the object in a new cadastre value, if any, and the tax rate According to this law the binding provisions or local conditions. " 4. Replace article 1.2 of part 5, the words "functional" with the words "use". 5. in article 6: replace the first paragraph, the words "and shall notify the person or apartment building operator to the same February 15, by sending a notice of payment to him or his trustee" with the words "and shall notify the taxable person or authorised person to own it on 15 February, by sending a notice of payment to him or his authorized person"; make the second paragraph as follows: "(2) If a real estate tax payer or his authorized person (if the notified the municipality) to the current taxation year 15 February has not received notification of payment, they are obliged in writing, within one month, inform the municipality that levies a tax."; turn off the fourth part; to supplement the article with the fifth and sixth the following: "(5) If a real estate tax payer authorizes another person to make a real estate tax payments for State-owned or of jurisdiction over real estate, the real estate tax payer with a written submission shall notify the municipality in whose administrative territory the immovable property is situated. (6) If a real estate tax payer is authorized by another person to carry out the duties or jurisdiction of a State-owned immovable property and informed the authorities, the tax debt in the event of the municipality building in time (in the month since the debt was incurred) shall inform the taxpayer. " 6. in article 7: turn off the first part of paragraph 1, the words "non-contentious"; Add to the first part of paragraph 6 by the following: "6) if real property cadastre of the State information system is established in the new real estate tax, real estate tax on this item with the next month after its registration real estate the State cadastre information system."; Add to article 1.1 part as follows: "(11) the Court of Justice decision on electronically real estate auction of a copy of the approval of the Act to the municipal real property tax administration needs within five days from the date of entry into force of this decision. '; turn off the third part in paragraph 2, the words "non-contentious"; Supplement to the third part of paragraph 5 by the following: "5) real estate tax payment obligation ends with next month, after the State of the real estate cadastre information system record is deleted on the real estate tax object." 7. in article 9: Supplement to article 1.1 part as follows: "(11) the real estate tax payer-legal person — has an obligation in the month from real estate tax payment obligation arises the moment for further communication with the tax authorities to notify the authorities of its electronic mail address."; Add to article 2.1 part as follows: "(21) warning of real estate tax debt being forced to stop due to the time." 8. To supplement the law with article 9.1 of the following: ' article 9.1. Warning and decision on overdue real estate tax payment collection and the impossibility of recovery Act (1) the administrative acts to the warning about the enforcement and decision on overdue tax payment, if it is done electronically, without the need for signature of an official. In this case, the administrative act to the warning about the enforcement and decision on overdue tax payment must be a check mark in the recovery "document prepared electronically and is valid without signature". (2) by real estate tax recovery related documents (alerts for the administrative enforcement of the Act and the decision on overdue tax payment recovery) by post, it is not necessary to design as recorded mail. (3) If a taxable person to declare their place of residence, the announcement of the decisions related to the real estate tax recovery (warning for administrative enforcement of the Act and the decision on overdue tax payment recovery), the municipality has a post on their website on the internet, indicating the place and the period in which the taxpayer may be consulted. (4) the municipality of recovery process can be omitted if the debtor has no property and income on which to draw. In this case the municipality draws up legislation on the impossibility of recovery, indicating the reasons why recovery is not possible. " 9. transitional provisions be supplemented with 52, 53, 54, 55, 56, 57, 58, 59 and 60 by the following: "52. national cultural monument protection Inspectorate until 2014 10 January provides that the municipal administrative territory of the State is in a protected cultural monument, the first information about the State of the real cultural protected monument, which is not maintained according to the cultural monuments protection requirements. 53. The legal person which become real estate tax payer by 2014. January 1, executed of article 9 of this law in part 1.1 obligations up to 1 July 2014. 54. Article 2 of this law referred to in the eighth multi-family residential home managers are obliged to 2014. February 1, log in as the local property tax payers. 55. For each of the Latvian free trade union in the land of the word record building (space group), which it constantly used the statutory functions, the Latvian free trade union until 2014 10 January gives the municipality the following information: 1) the real property cadastre number; 2) real estate object cadaster designation; 3) real estate object's address; 4) real estate object (building, room or part of the group, indicating the area); 5) non-taxation justification. 56. the national joint holder of the computerised land register no later than 2014 10 January provides for the data of the local authorities and the applicable rent legislation shoring merchant properties. Provide structured data or mutually coordinated manner and in the form of text, if the rental concept is done in a structured way so that the required information is supplied on the cadastral designation of the object of lease, address, area, the rental date, the rental period, the tenant's name, tenancy rights, the date of consolidation. Until the entry into force of the relevant amendments to the law on land registry, the land registry of the country-wide computer holder, from 1 January 2014, provides local data for each rental concept structured in the form of a data field by specifying the rent object cadastral designation, address, area, the rental date, the rental period, the tenant's name, tenancy rights, strengthening rent laws deletions and deletion date of rental as well as rental law changes (affecting the data) and the shore. 57. Article 3 of this law, the first paragraph of article 2 of the real estate tax rate applicable to the article 3 of this law in the case referred to in 1.1, even if up to 2014 to July 1, the economic operator is secured in the land rental rights arising from rental agreements concluded to this law, article 3 1.7 parts for entry into force. In this case, the local government made adjustment calculated tax and send to the applicant a new tax payment notification. 58. the structures that construction before 1 July 2013 issued building permits, but its expired 31 December 2013 and construction is not put into operation in 2014, and up to December 31, with the building permit is not renewed on January 1, 2015 to apply this law article 3 set out in part 1.6 of tax taxation arrangements up to commissioning of the building. 59. the structures that construction before 1 July 2013 has been issued a permit, but they expired after 31 December 2013, and 12 months of construction permit expiration date of construction is not put into operation or construction permit renewed, the month after the construction permit 13. expiration date apply this law article 3 set out in part 1.6 of taxation in order to building commissioning. 60. Article 1 of this law, the second subparagraph of paragraph 13 of the exclusion shall enter into force on January 1, 2015. " The law shall enter into force on January 1, 2014. The Parliament adopted the law in 2013. on 6 November. The President a. Smith 2013 in Riga on November 27.