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Amendments To The Cabinet Of 7 May 2002, Regulations No 180 "rules On Real Estate Tax Projections And Coordinating With Local Authorities"

Original Language Title: Grozījumi Ministru kabineta 2002.gada 7.maija noteikumos Nr.180 "Noteikumi par nekustamā īpašuma nodokļa prognozi un saskaņošanu ar pašvaldībām"

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Cabinet of Ministers Regulations No. 256, Riga 2008. on 8 April (pr. No 22 28) amendments to the Cabinet of 7 May 2002, regulations no 180 "rules on real estate tax projections and coordinating with local authorities" Issued in accordance with the law "on financial cohesion" article fifth draw Cabinet of 7 May 2002, regulations no 180 "rules on real estate tax projections and coordinating with local authorities" (Latvian journal, 2002, 70 no; 2005, 2006 43 no; 200. No.) the following amendments: 1. Express 3 and paragraph 4 by the following: "3. Tax forecasts through the national land service official shall notify the information about each of the municipal administrative territory of the taxable real estate object for predicted values kadastrālaj. Tax calculation shall take into account the forecast the real estate cadastre of the State information system and in the municipalities of existing data for the objects and to the taxation period 15 June law duly approved the cadastral value. 4. The State land service in each of the municipal administrative territory of existing real estate objects in the cadastral value estimated by real estate tax period on June 1. " 2. the title of chapter II be expressed by the following: "(II). Real estate tax preparation of forecast calculation". 3. Delete paragraph 5. 4. Express 6.1. the introductory paragraph of subparagraph by the following: "6.1. up to the taxation period 1 may (after the tax period on 1 April) the next tax period tax forecasting information for the real estate objects, which are not taxed or levied in part:". 5. Add to paragraph 6.1.5. behind the number "6." with the name and the number "and" 20. 6. To express the following subparagraph 6.1.7.3:6.1.7.3 society and Foundation ", which own buildings are exempt from tax according to the law" on real estate tax "in article 1, second paragraph, paragraph 18;". 7. To supplement the provisions and paragraph 6.1.9 6.1.10. the following wording: "6.1.9. Ministry of defence-the law" on real estate tax "article 1 of the second paragraph of point 19 of the specific real estate objects; 6.1.10. The business register-for businesses (companies) who declared insolvent; ". 8. Express 6.2. subparagraph by the following: "6.2. The State land service up to the taxation period 15 June submitted to the municipality under section 7 of these regulations, these national real estate cadastre information systems the actual data (as on June 1, the tax period) of the objects subject to tax (land units, the unit of land, buildings and parts of the space groups), and their forecast cadastral values." 9. Supplement with bottom point 7.3.8. the following wording: "7.3.8. taxable area." 10. Delete paragraph 7.4. 11. Make a point 8 introductory paragraph as follows: "8. the tax calculation for the State land Department in addition to the provisions referred to in paragraph 7 of the information at the written request of the local Government shall bear the following information:". 12. Express 9 and 9.1 points by the following: "9. the municipalities in accordance with information received from the provisions of paragraph 6 of the said institutions, and according to the law" on real estate tax "requirements calculated tax revenue forecast for the next tax period, adjusted by a factor of 0.9 the chargeable and completed form (annex) to the tax period shall be submitted by august 7, the Ministry of finance. Estimated amount of tax authorities shall reduce: 9.1 percent of the 100 companies capable of maksātn the calculated tax amount; 9.2. for 100 percent of privatizējam enterprises (uzņēmējs society), the calculated tax amount if privatizējam undertaking (company) is the tax debt for the period pirmstaksācij and privatization to requesting authority is asked to stay the enforcement proceedings for recovery of the debt; 9.3. about 80 per cent of the special economic zone and Freeport for licensed undertakings (companies), the calculated tax amount (not taking into account benefits); 9.4. about 50 per cent of the politically repressed persons calculated tax amount (not taking into account the benefits). 9.1 if the tax period 7 august (postmark) is presented by the Finance Ministry in this provision the information referred to in paragraph 9, the Ministry of Finance estimates it predicted an increase in the amount of the tax for the previous tax period calculated tax forecast by 25%. " 13. Delete paragraph 12. 14. Delete 13, 14, 15, 16, 17 and 18. 15. Make 19 and 20 in the following: "19. The Ministry of finance to the tax period 15 august to collect local taxes and harmonized submitted forecast, if necessary, requesting information on the tax calculation from the local forecast and additional information from the State land service. 20. If at this point 19 of the rules of the information referred to in the receipt and evaluation of the Ministry of finance finds that the municipality calculated tax revenue forecast for the next tax period is unduly reduced and this error more than 10% of the calculated tax, the Finance Ministry forecasts a tax calculated in accordance with this provision, the condition laid down in paragraph 9.1. " 16. paragraph 21 be deleted. 17. To supplement the provisions of the annex as follows: "Cabinet of 7 May 2002, regulations no 180 Prime Minister i. Godmanis Justice Minister g. Smith