Cabinet of Ministers Regulations No. 936 in Riga in 2006 14 November (pr. No 59 39) amendments to the Cabinet of Ministers of 27 December 2005, regulations no 1032 "rules on budget revenue classification" Issued in accordance with the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph 1. make a Cabinet of 27 December 2005, regulations no 1032 "rules on budget revenue classification" (Latvian journal, 2005, nr. 210.) the following amendments: 1. Express 3.1. subparagraph by the following : "group and sub-group 3.1, which describes the type of revenue after economic nature: 3.1.1. taxation apply 1.0.: 3.1.1.1. revenue from individual income tax-1.1. subgroup;
3.1.1.2. the revenue from income tax of legal persons-1.2. bottom group;
3.1.1.3. social insurance contributions-1.3. subgroup;
3.1.1.4. property taxes-1.4. subgroup;
3.1.1.5. the value added tax-1.5. subgroup;
3.1.1.6. excise tax-1.6. subgroup;
3.1.1.7. the customs duty-1.7. subgroup;
3.1.1.8. taxes on certain goods and services-1.8. at the bottom of the Group;
3.1.1.9. taxes and payments for the right to use certain goods-1.9. subgroup;
3.1.2. non-tax revenue apply 2.0. Group;
3.1.3. fees and other revenue the same 3.0. Group;
3.1.4. foreign financial assistance apply 4.0. Group: 3.1.4.1. foreign financial aid budget-4.1 subgroup;
3.1.4.2. foreign financial aid institutions revenue-4.2 subgroup;
3.1.5. transfer the 5.0. Group;
3.1.6. donations and donations apply 6.0. Group;
3.1.7. the grant from the general revenue for the applicable group; "7.0.
1.2. make paragraph 4 by the following: "4." data processing systems: 4.1 each budget revenue classification level to the point of not removed;
4.2. budget revenue classification maintained by five marks;
4.3. budget revenue classification codes for four adds the first sign "0" (zero). ";
1.3. to express the attachment as follows: "Cabinet of Ministers of 27 December 2005, regulations no 1032 budget revenue classification code Group code name 1.0.1.0.0.0. Income taxes 1.1.1.1.0.0. Revenue from individual income taxes 1.1.1.1.1.0. Individual income tax code is attributed To 1.1.1.0. revenue paid to the State budget or local budgets in accordance with the law" on personal income tax "1.1.1.1.1.1. received in the previous year was divided from the distribution of the Treasury account 1.1.1.1.1.2. received from the Treasury account of the distribution of the annual revenue report

1.1. the municipalities Collected 1.1.1.3.1.1.1.3. code subject to revenue in the municipal budget, which with the regulations established for that tax administrators. Extending the net amount of the proceeds, minus the personal income tax and contributions to the State budget of 1.2 1.1 1.1.2.0. Patentmaks. 1.2.0.0. Proceeds from the legal person income tax 1.2.1.2.1.0. Corporate income tax codes apply To 1.2.1.0. revenue paid to the State budget in accordance with the law "On enterprise income tax" 1.2.2.0 1.2. Tax debt to the Code apply 1.2.2.0 revenue paid to the State budget in accordance with the law on profit tax "1.3.2.0.0.0. Social insurance contributions 1.3 2.1.0.0. voluntary social insurance contributions 1.3 2.1.1.0. voluntary social insurance contributions to the State retirement insurance 1.3 2.1.2.0. voluntary social insurance contributions to the disability, maternity and sickness insurance 2.2.0.0 1.3. compulsory social security contributions to the Code apply 2.2.0.0 compulsory social insurance contributions paid to the State budget in accordance with the law "on State social insurance" 1.3. social tax debt 2.3.0.0 to apply code 2.3.0.0 social tax contributions calculated and is not transferred (debt payments), in accordance with the law on taxes and duties "1.3. State special revenue 2.4.0.0. budget of the State social insurance compulsory contribution 1.3. distribution 2.4.1.0. State social security payments to the State pension insurance 1.3 2.4.2.0. State social security payments social insurance unemployment cases 2.4.3.0 1.3. State social security payments social insurance against accidents at work and occupational diseases 1.3 2.4.4.0. State social security payments of the disability, maternity and sickness insurance 4.0.0.0 1.4. Property taxes 1.4.4.1.0.0. Real estate tax code apply To 4.1.0.0. revenue calculated and paid in accordance with the law "on real estate tax" 1.4.4.1.1.0. Real estate tax on land 1.4 4.1.1.1. Real Estate transfer tax in the current financial year revenue 1.4 4.1.1.2. Real Estate transfer tax in the previous year show 1.4 4.1.2.0. The real estate taxes on buildings and structures 1.4.4.1.2.1. Real estate tax for buildings and premises in the current financial year revenue 1.4 4.1.2.2. Property tax on buildings and structures of previous years show 1.4. Property tax debt 4.2.0.0 to 4.2.0.0. Code shall be paid for the revenue that State and local government budgets in accordance with the law "on property tax" norms. They are property tax debt payments 1.4. land tax debt 4.3.0.0 to Code apply 4.3.0.0 revenue paid to the State and local government budgets in accordance with the law "on land" norms. They are a land tax debt payments 1.0. Taxes on 5.0.0.0. Services and goods 1.5.5.1.0.0. Value added tax domestic 5.1.1.0.1.5 the collected value added tax code apply To 5.1.1.0. value added tax revenue paid to the State budget for domestic goods and services realized in accordance with the law "On value added tax" 1.5.5.1.2.0. Turnover tax debt to the Code apply 5.1.2.0 revenue that is not calculated and paid to the State budget in accordance with the law on turnover tax "1.5.5.1.3.0. Collected value added tax release for free circulation of the goods to the subject code 5.1.3.0 value added tax revenue that in accordance with the law "on value added tax", the first part of article 33 on national budget lodging, omitting the goods for free circulation domestically 1.5.5.1.4.0. Value added tax on the purchase of new vehicles to 5.1.4.0. code subject to value added tax revenue that in accordance with the law "On value added tax" paid by the State budget for the acquisition of new transport vehicles domestically 5.1.5.0 1.5. Territory of the European Union, the non-registered persons lodged in the value added tax on electronically supplied services


To apply code 5.1.5.0 revenue paid to the State budget in accordance with the law "on value added tax" article 32 1.5.5.1.6.0. Member States transferred to the value added tax on electronically supplied services to the 5.1.6.0 code for Latvia subject to the assent of value added tax, outside the territory of the community by persons registered in the other Member States ' contributions to the budgets of the services provided by electronic means of value added of Latvia non-taxable persons and Member States transferred to the Latvian State budget in accordance with the law "On value added tax" and the European Council of October 7. Regulation No 1798/2003/EC on administrative cooperation in the field of value added tax, which replaced Regulation No 218/92/EEC 1.6 5.2.0.0. Domestically collected excise tax and duty drawback 1.6 5.2.1.0. Excise duty On alcoholic beverages Code apply 5.2.1.0 revenue paid to the State budget in accordance with the law on excise tax "1.6.5.2.1.2. Excise duty wine 1.6 5.2.1.3. Excise Tax fermented beverages 1.6 5.2.1.4. Excise duty to intermediate products and 15% vol. for 1.6 5.2.1.5. Excise duty to intermediate products above the 15 to 22% vol. for 1.6 5.2.1.9. Excise duty other alcoholic beverages 1.6 5.2.2.0. Excise duty beer To 5.2.2.0. code subject to the revenue paid to the State budget in accordance with the law on excise tax "1.6.5.2.3.0. Excise Tax soft drinks To 5.2.3.0. the code shall be paid to the revenue the State budget in accordance with the law on excise tax" 1.6.5.2.4.0. Excise duty on tobacco products. the code attributed 5.2.4.0 revenue paid to the State budget in accordance with the law on excise tax "1.6.5.2.4.1. Excise duty on cigarettes 1.6 5.2.4.2. Excise Tax cigars and cigarillos the excise 5.2.4.3.1.6. tax finely cut smoking tobacco cigarettes winding 1.6.5.2.4.4. Excise Tax other smoking tobaccos 1.6. Excise duty refund 5.2.5.0. under the law on excise tax "1.6. Excise duty refund 5.2.5.1. diplomats and international organizations located in the Republic of Latvia, the Republic of Latvia purchased drinks



5.2.5.1. The code shall be reimbursed from the State budget the amounts of the excise duties in accordance with the law "on excise duty" article 20 1.6 5.2.5.2. excise tax rebate to diplomats and international organizations located in the Republic of Latvia, the Republic of Latvia purchased tobacco products. the code shall apply To 5.2.5.2 from the State budget in the amount of excise duty paid off in accordance with the law "on excise duty" article 20 1.6 5.2.5.3. Excise tax refund to diplomats and international organisations located in the Republic of Latvia, the Republic of Latvia purchased other excise goods To be subject to the code of 5.2.5.3. the State budget in the amount of excise duty paid off in accordance with the law "on excise duty" article 20 1.6 5.2.5.4. excise tax rebate to diplomats and international organizations located in the Republic of Latvia, the Republic of Latvia purchased oil products on the subject of code 5.2.5.4. State budget in the amount of excise duty paid off in accordance with the law "on excise duty" article 20 1.6 5.2.5.5. excise tax rebate on fuel oil the substitute products and components, whose colorimetric index is equal to or greater than 2.0 or a kinematic viscosity at 50? (C) is less than 25 CST or greater and which were used for the production of thermal space heating and hot water preparation For 5.2.5.5. the code shall be reimbursed from the State budget the amounts of the excise duties in accordance with the law "on excise duty" article 18, seventh paragraph 1.6.5.2.8.0. Excise duty on coffee 5.2.8.0. the code shall be paid to the revenue the State budget in accordance with the law on excise tax "1.6.5.3.0.0. excise tax collected entering the goods for release for free circulation (importing) To apply code 5.3.0.0 revenue paid to the State budget in accordance with the law on excise tax "1.6.5.3.1.0. Excise Tax alcoholic beverages 1.6.5.3.1.2. Excise duty wine 1.6.5.3.1.3. excise tax fermented beverages 1.6 section 5.3.1.4. Excise duty to intermediate products and 15% vol. for 1.6.5.3.1.5. Excise duty to intermediate products above the 15 to 22% vol. for 1.6 5.3.1.9. Excise duty on alcoholic beverages, other 1.6 5.3.2.0. Excise duty beer 1.6 5.3.3.0. Excise Tax soft drinks 1.6.5.3.4.0. Excise duty on tobacco products

1.6. ' 5.3.4.1… having. Excise duty on cigarettes 1.6 5.3.4.2. excise tax cigars and cigarillos 1.6 5.3.4.3. Excise Tax finely cut smoking tobacco cigarettes winding 1.6.5.3.4.4. Excise Tax other smoking tobaccos 1.6 5.3.7.0. Excise duty on oil products 1.6 5.3.7.1. Excise duty for unleaded petrol, the substitute products and components 1.6 5.3.7.2. Excise duty on diesel (gas oil), the substitute products and components 1.6 5.3.7.3. Excise duty for leaded petrol the substitute products and components, 1.6 5.3.7.4. Excise tax, and its counterpart kerosene components 1.6 5.3.7.5. Excise duty on fuel, the substitute products and components whose colorimetric index is greater than or equal to 2.0 or 50 GC kinematic viscosity is equal to or greater than 25 CST 25 CST 1.6 5.3.7.6. Excise duty on petroleum gases and other gaseous hydrocarbons 1.6.5.3.7.7. Excise tax, its counterpart for kerosene and components used as heating fuel 1.6.5.3.7.8. Excise duty on diesel (gas oil), the substitute products and components, used as fuel for 1.6.5.3.7.9. Excise duty on fuel, the substitute products and components for which the index is colorimetric less than 2.0 and kinematic viscosity of less than 50 GC 25 CST, used as fuel 1.6.5.3.8.0. Excise Tax coffee 1.6 5.3.9.0. Excise tax that is not listed in the UR5.3.7.0.kod à 1.6 5.3.9.1. Excise tax for fuel oil the substitute products and components, whose colorimetric index is less than 2.0 and kinematic viscosity of less than 50 GC 25 CST 1.6 5.3.9.2. Excise duty for unleaded petrol, the substitute products and components that are in accordance with the law on excise duty, "added ethyl alcohol obtained from agricultural raw materials, which are dehydrated (with an alcoholic strength of at least 99.5% vol.) and denatured, provided that the total alcoholic strength of 4.5 up to 5.0% vol. consists of the total amount of petroleum products , or ethyl alcohol, a derivative of the ETB (alone or in combination with alcohol), provided that the individual or the ETB ETB and absolute alcohol content together from 10 to 12% vol. of the total oil quantity 1.6.5.3.9.4. Excise duty on diesel (gas oil), the substitute products and components that are in accordance with the law on excise tax "is added from rape seed oil derived biodiesel, biodiesel from where 5 to 30% vol. (non-inclusive) of the total amount of petroleum products 1.6.5.3.9.5. Excise duty on diesel (gas oil) the substitute products and components, which, in accordance with the law on excise tax "is added from rape seed oil derived biodiesel If biodiesel represents at least 30% vol. from total quantity of petroleum products 1.8. taxes individual 5.4.0.0 goods and services 1.8 5.4.1.0. Gambling tax code attributed To 5.4.1.0. revenue paid to the State and local government budgets in accordance with the law on lotteries and gambling fee and tax" 1.8.5.4.2.0. Tax On Lotteries 5.4.2.0. code attributed revenue paid State or local budgets in accordance with the law on lotteries and gambling fee and tax "1.8.5.4.3.0. Passenger car and motorcycle tax code be subject To 5.4.3.0. tax, lodged in the State budget for passenger cars and motorcycles under the law" On car and motorcycle tax "1.8 5.4.3.1. Passenger car tax 1.8.5.4.3.2. Motorcycle tax 1.8. electricity tax To 5.4.4.0 5.4.4.0. code attributed revenue paid to the State budget in accordance with the law "On tax on electricity" 1.9.5.5.0.0. taxes and payments for the right to use individual item 1.9.5.5.3.0. Natural resource tax code apply To 5.5.3.0. revenue paid to the State or local budgets according to the natural resources tax law 1.9.5.5.3.1. Natural resource tax on the extraction of natural resources and pollution of the environment 1.2.5.5.3.2. Natural resource tax on environmentally harmful goods 1.9.5.5.3.3. Natural resource tax on the goods package 1.9.5.5.3.4. Natural resource tax on the use of radioactive substances

1.9.5.5.3.5. The natural resources tax on incineration of hazardous waste and the valid properties of subsoils use 1.9 5.5.3.6. Natural resources. a tax on disposable dishes and utensils of the table 1.9.5.5.3.7. Environmental tax for the first time in the Republic of Latvia for vehicles registered 1.9.5.5.3.8. Natural resources tax on the amount above the limits and penalties for violations of the law 1.9.5.5.3.9. Natural resource tax on coal , coke and lignite 5.6.0.0 1.6. Domestic excise tax collected oil products 5.6.7.0 1.6. Domestically collected excise tax On oil products 5.6.7.0. code subject to the revenue paid to the State budget in accordance with the law on excise tax "1.6.5.6.7.1. Excise duty for unleaded petrol, the substitute products and components 1.6 5.6.7.2. Excise duty on diesel (gas oil), the substitute products and components 1.6 5.6.7.3. Excise duty for leaded petrol the substitute products and components, 1.6 5.6.7.4. Excise tax, and its counterpart kerosene components 1.6 5.6.7.5. Excise duty on fuel, the substitute products and components whose colorimetric index is greater than or equal to 2.0 or 50 GC kinematic viscosity is equal to or greater than 25 CST 25 CST 1.6 5.6.7.6. Excise duty on petroleum gases and other gaseous hydrocarbons 1.6.5.6.7.7. Excise tax, its counterpart for kerosene and components used as fuel for 1.6 5.6.7.8. Excise duty on diesel (gas oil), the substitute products and components, used as fuel for 1.6.5.6.7.9. Excise duty on fuel, the substitute products and components for which the index is colorimetric less than 2.0 and kinematic viscosity of less than 50 GC 25 CST, which is used as fuel for 1.6.5.6.9.0. Domestic excise tax collected oil products which are not listed in the group code 5.6.7.0.1.6.5.6.9.1. Excise tax for fuel oil the substitute products and components, whose colorimetric index is less than 2.0 and kinematic viscosity of less than 50 GC 25 CST 1.6 5.6.9.2.

Excise duty for unleaded petrol, the substitute products and components that are in accordance with the law on excise duty, "added ethyl alcohol obtained from agricultural raw materials, which are dehydrated (with an alcoholic strength of at least 99.5% vol.) and denatured, provided that the total alcoholic strength of 4.5 up to 5.0% vol. consists of the total amount of petroleum products, or ethyl alcohol, a derivative of the ETB (alone or in combination with alcohol) provided that the individual or the ETB ETB and absolute alcohol content together from 10 to 12% vol. of the total oil quantity 1.6.5.6.9.4. Excise duty on diesel (gas oil), the substitute products and components that are in accordance with the law on excise tax "is added from rape seed oil derived biodiesel, biodiesel from where 5 to 30% vol. (non-inclusive) of the total amount of petroleum products 1.6.5.6.9.5. Excise duty on diesel (gas oil) the substitute products and components, which, in accordance with the law on excise tax "is added from rape seed oil derived biodiesel If biodiesel represents at least 30% vol. from the total oil quantity 1.7 6.0.0.0. Customs duty 1.7 6.1.0.0. Import duty and other payments equivalent to 1.7 6.1.1.0. Import duty 1.7. Import duties 6.1.2.0. agricultural commodities subject To code 6.1.2.0 charges introduced under the common agricultural policy or under the specific arrangements applicable to certain goods resulting from the processing of agricultural products, to ensure that the results of the European Council of 22 May 2000 of Regulation (EC, Euratom) No 1150/2000 implementing decision 94/728/EC, Euratom on the system of the communities ' own resources 1.7 6.1.3.0. Anti-dumping duties on the subject code 6.1.3.0. anti-dumping duties on dumped goods which, for free circulation in the community causes injury in accordance with the European Council of 22 May 2000 Regulation (EC , Euratom) No 1150/2000 implementing decision 94/728/EC, Euratom on the system of the communities ' own resources, the European Council of 22 December 1995 Regulation (EC) No 384/96 on protection against dumped imports from countries not members of the European Community 1.1.6.1.4.0. Compensation payments to the 6.1.4.0 Code apply provisional or definitive countervailing duties on subsidized product that free circulation in the community causes injury in accordance with the European Council of 22 May 2000 Regulation (EC , Euratom) No 1150/2000 implementing decision 94/728/EC, Euratom on the system of the communities ' own resources, the Council of Europe on 6 October 1997, Regulation (EC) no 2026/97 on protection against subsidised imports from countries not members of the European Community 1.1.6.2.0.0. Export duties and other payments equivalent to 8.0.0.0. income from 2.0 and 2.0 BUSINESS. Revenue from financial 8.1.0.0. contributions to the Code apply 8.1.0.0 revenue listed as revenue on the sale of shares and the valuation of securities trading and revaluation of investment subsidiary and associated corporations in the revaluation 8.1.1.0. income from 2.0 equity sales and trading of securities revaluation, revaluation and To apply code 8.1.1.0 revenue listed as revenue on the sale of shares and the valuation of securities trading and revaluation 8.1.1.1. income from 2.0 shares of sales 2.0. Revenue from capital 8.1.1.2. share revaluation 2.0 8.1.1.3. income from securities. Marketing 2.0. Income from securities 8.1.1.4. revaluation 8.1.2.0 2.0.
Income from investment in subsidiaries and associated corporations in the revaluation To 8.1.2.0. code subject to the revenue that is listed as an investment subsidiary and associated corporations in the revaluation 2.0.8.1.3.0. income from long-term investments on initial recognition in the balance sheet of the authority on the subject code 8.1.3.0. revenue listed as long-term investment institutions of initial recognition in the balance sheet 2.0. Revenues from Latvian 8.2.0.0. Bank payment To apply code 8.2.0.0 revenue paid to the State budget in accordance with the law "on banking" article 181 2.0. dividend 8.3.0.0. revenue (revenue from national ( municipal capital) to) 8.3.0.0. code attributed revenue listed as revenue for the State (municipal) capital and contributed to the State or local budget in accordance with the laws and regulations on the procedures are identified and credited to the State or local budget portion of the profit to be paid and other payments for State or municipal capital. income from 8.3.1.0 2.0. JSC "Latvian National forests" 2.0. Other revenue from 8.3.9.0. dividends (income from public (municipal) capital) To 8.3.9.0 Code apply other. earnings from dividends and out of State (local government) in the capital of the 2.0 8.4.0.0. Interest income. for loans in national currency 2.0.8.4.1.0. National budgetary interest receivable on loans in national currency 8.4.1.1.2.0 national budgetary interest receivable on loans in the national currency of the country's public institutions, with the exception of State special social insurance budget 8.4.1.2.2.0. National budgetary interest receivable on loans in the national currency of the State social insurance budget 8.4.1.3.2.0 national budgetary interest receivable on loans in the national currency of the municipalities 2.0. State budget 8.4.1.9. interest income on loans in national currency of the capital company. 8.4.2.0. Municipal budget 2.0 interest income on loans in national currency 8.4.2.1. Municipal budget 2.0. interest income on loans in the national currency of the municipal authorities, municipal budget. 8.4.2.9. interest income on loans in the national currency of a capital company 2.0. Interest income on 8.5.0.0. loans in foreign currency 2.0. State budget 8.5.1.0. interest income on loans in foreign currency 2.0. State budget 8.5.1.1. interest income on loans in foreign currency from the State budgetary institutions except State special social insurance budget 2.0 8.5.1.2. State budget. interest income on loans in foreign currency from the State social insurance budget 2.0.8.5.1.3. National budgetary interest receivable on loans in foreign currency from Government 2.0.8.5.1.9. National budgetary interest receivable on loans in foreign currency from enterprises 2.0. Municipal budget 8.5.2.0. interest income on loans in foreign currency 8.5.2.1. Municipal budget 2.0. interest income on loans in foreign currency from the municipal authorities, municipal budget. 8.5.2.9. interest income on loans in foreign currency from enterprises

2.0. The interest revenue on 8.6.0.0. deposits and account balances 2.0.8.6.1.0. Interest income on deposits To 8.6.1.0. the code attributed revenue listed and paid out to the State or local government budget on deposits in Bank deposits or credit institutions. The budget authority shall ensure the analysis by budget forms 2.0 8.6.1.1. State budget. interest income on Treasury deposits in Bank deposits or credit institutions To apply the code 8.6.1.1. revenue listed and paid to the State budget for the Treasury to deposit in Bank deposits or credit 2.0. Municipal budget 8.6.1.2. interest income on deposits in Treasury deposits (Bank) or with credit institutions To apply the code 8.6.1.2. revenue listed and paid out to the municipal budget for savings deposit in the Treasury (Bank) credit institutions or 8.6.1.3. Municipal budget 2.0 institutional interest income on deposits in Treasury deposits (Bank) or with credit institutions To apply the code 8.6.1.3. revenue listed and paid local public institutions for savings deposit in the Treasury (Latvijas Banka) or credit institutions. The budgetary authority provides the analytical accounting breakdown of the budgetary ways 2.0. Interest income on 8.6.2.0. account balances 8.6.2.1.2.0. National budgetary interest income on treasury account balances at the Bank of Latvia or credit institutions To apply the code 8.6.2.1. revenue paid to the State budget for the Treasury account balances at the Bank of Latvia or credit institutions. The budgetary authority provides the analytical accounting breakdown of the budgetary ways 2.0. Municipal budgetary 8.6.2.2. interest income on the account balances of Treasury (Latvijas Banka) or credit institutions To apply the code 8.6.2.2. revenue in the budget for paid account balances of Treasury (Latvijas Banka) or credit 2.0. Municipal budget authorities 8.6.2.3. interest income on the account balances of Treasury (Latvijas Banka) or credit institutions To apply the code 8.6.2.3. revenue in lieu of local public institutions on the account balances of Treasury (Latvijas Banka) or credit institutions. The budgetary authority provides the analytical accounting breakdown of the budgetary ways 2.0. Revenue and revenue 8.7.0.0. losses from derivatives 2.0 results. 8.7.1.0.

Income from derivative financial instruments result on 8.7.1.0. net revenue subject to the code, which result from the payments between the two interest rate swaps and Futures interest rate contract the parties. 8.7.2.0. Revenue 2.0 losses from derivative financial instruments result on 8.7.2.0. net revenue is attributed code damages the State budget arising from the payments between the two interest rate swaps and Futures interest rate contract parties. This code is used to discharge 2.0. Other financial 8.9.0.0. revenue. income from 8.9.1.0 2.0 credit deletion To 8.9.1.0. the code shall apply the proceeds of the credit of the listed deletion 2.0.8.9.2.0. Proceeds from the unsafe (doubtful) accounts receivable provision created a reduction To 8.9.2.0. the code attributed revenue listed as unsafe (doubtful) accounts receivable provision created reduction 2.0. Other previously 8.9.9.0. unclassified financial revenue To 8.9.9.0. the code attributed revenue listed as the other previously unclassified financial revenue (for example, the previously unclassified liabilities accrued payments). The budgetary authority provides the analytical accounting breakdown of the budgetary ways 9.0.0.0.2.0 (municipal) duties and clerical duties 2.0. State fees for 9.1.0.0. national security and provided legal and other services 2.0.9.1.1.0. State registry fee and fee for legal services justice 9.1.1.1. Registry fee. the judicial authority To 9.1.1.1. code subject to the revenue paid to the State budget in accordance with the law of civil procedure 9.1.1.2. Fee for 2.0 activities judicial To 9.1.1.2. the code attributed revenue paid to the State budget in accordance with the civil procedure law 2.0. Fee for the Executive 9.1.1.3. submission of documents on the subject code 9.1.1.3 revenue paid to the State budget in accordance with the law of civil procedure 9.1.1.4. Fee for 2.0 activities of the Administrative Court To apply code 9.1.1.4 revenue paid to the State budget in accordance with the administrative procedure law 2.0.9.1.2.0. Fee for notary actions performance 9.1.2.1. Fee for 2.0. inheritance and donations To 9.1.2.1. the code attributed revenue paid to the State budget in accordance with the laws of the State fee for the notary and property law and the law of the land of strengthening security and law of civil procedure the transitional provisions 2.0. Fee for notary 9.1.2.2. action, except heritage and donations To 9.1.2.2. the code shall be lodged in the revenue in the national budget in accordance with the laws of the State fee for the notary for property rights and the strengthening of national security in the land on the State duty for notarial actions carried out by consular officials abroad, and the law of civil procedure the transitional provisions 2.0. Fee for individual 9.1.3.0. registration activities public institutions 2.0. Fee for 9.1.3.1. all types of firearms and special means of authorisation and extension, as well as internal security service registration on 9.1.3.1. the code shall be lodged in the revenue in the national budget in accordance with the laws of the State fee for all types of firearms and special means the issuing of permits and the extension of the as well as internal security service registration fee for 2.0.9.1.3.2. activities companies register To apply code 9.1.3.2 revenue paid to the State budget in accordance with the legislation on State duties on business registration records in the commercial register and the amendment of the articles of incorporation, registration of foreign merchants and organizations and representatives of missions, on the registration of matrimonial property, registration of publishing and media registration for registration of commercial pledge, for the provision of information in the register entry for the European economic interest group register, the registration of the Trade Union of public organizations and their associations for entry registration and the society and Foundation registry 2.0.9.1.3.3. The fee for a movie is (producer) and distributors, film distribution and film registration code be subject To 9.1.3.3. the revenue paid to the State budget in accordance with the laws and regulations of the movie is (producer) and the dealer's , film distribution and film State of registration fee, fee for 9.1.3.4.2.0 certification service provider accreditation and accreditation renewal To extend the code 9.1.3.4. revenue paid to the State budget in accordance with the regulations of the certification service provider accreditation and accreditation of national renewal fees 2.0. Fee for 9.1.3.5. fertilizer registration and reregistration of the fertilizer To 9.1.3.5. the code shall be lodged in the revenue in the national budget in accordance with the laws of the State fee for registration of fertilizer and the arrangements for payment of the fee for 2.0.9.1.3.6. the processing of personal data in the registration system or individual data protection statutory changes to be registered to the subject code 9.1.3.6 revenue paid to the State budget in accordance with the legislation on personal data processing systems and individual data protection statutory changes to be registered in the registration stamp duty fee of 2.0.9.1.3.7. labelling of equipment for gambling on the Code apply 9.1.3.7 revenue paid to the State budget in accordance with the laws of gambling equipment and labelling it 2.0.9.1.4.0. Fee for operations with privatization certificates To 9.1.4.0. the code shall be lodged in the revenue of the State budget in accordance with the laws on privatisation certificates use 2.0. Fee for 9.1.6.0. State supervision of the implementation of the process To apply code 9.1.6.0. revenue paid to the State budget in accordance with the laws of the State in the process of the implementation of the monitoring of the national toll 2.0. Fee for 9.1.7.0. property rights and strengthening national security and the land registry fee of land registry's activities 2.0. «9.1.7.1. the fee for the land registry's activities with regard to inheritance and gift to the subject code 9.1.7.1 revenue paid to the State budget in accordance with the law of the land. «9.1.7.2. fee for the land registry's activities, collected from natural persons, except any legacy and donations to the Code apply 9.1.7.2 revenue paid to the State budget in accordance with the law of the land. «9.1.7.3. the fee for the land registry's activities, collected from legal persons, except any legacy and donations to the Code apply 9.1.7.3 revenue paid to the State budget in accordance with the law of the land register 2.0. Fee for 9.1.7.4. property rights and strengthening national security in land register on the inheritance and donations to the subject code 9.1.7.4 the revenue paid to the State budget in accordance with the laws and regulations of the notary and property law and the law of the land of strengthening security and law of civil procedure the transitional provisions 2.0. Fee for 9.1.7.5. property rights and strengthening national security in the land, collected from natural persons, except any legacy and donations To 9.1.7.5. code subject to the revenue paid to the State budget in accordance with the laws of the State fee for the notary and property rights and the mortgage rights the land registry and the strengthening of the Civil Procedure Act transitional provisions 2.0. Fee for 9.1.7.6. property rights and strengthening national security in the land, levied from legal persons, except for the legacy and donations To 9.1.7.6. code subject to the revenue paid to the State budget in accordance with the laws of the State fee for the notary and property law and the law of the land of strengthening security and law of civil procedure the transitional provisions 2.0. Fee for 9.1.8.0. Republic of Latvia passports and other identity and right identity 2.0 service. Fee for 9.1.8.1. Passport to 9.1.8.1. the code shall be lodged in the revenue in the national budget in accordance with the laws of the State fee for an ID card and Passport 2.0 9.1.8.2. Fees. the issue of identity cards To 9.1.8.2. code subject to the revenue paid to the State budget in accordance with the laws of the State fee for an ID card and Passport 2.0 9.1.8.3. Fee for. provision of information from the population register to the Code apply 9.1.8.3 revenue paid to the State budget in accordance with the laws and regulations on State duty for receiving information from the population register 2.0.9.1.8.4. Fee for work permits for the handling of the required documents To 9.1.8.4. code subject to the revenue paid to the State budget in accordance with the legislation on work permits for foreigners 2.0.9.1.8.5.

The fee for visa or residence permit documents required for application and related services To subject code 9.1.8.5. revenue paid to the State budget in accordance with the laws of the State fee for visa or residence permit documents required for application and related services 2.0.9.1.9.0. other government fees for legal and other services 2.0. Fee for 9.1.9.1. consular services provided To official 9.1.9.1. code attributed revenue paid to the State budget in accordance with the laws of the State fee for the certification of the authenticity of the document 1.2.9.1.9.2. Fee for customs services apply To code 9.1.9.2 revenue paid to the State budget in accordance with the laws and regulations on customs service national toll fee 9.1.9.3.2.0 for the protection of industrial property on the attributed code 9.1.9.3 revenue paid to the State budget in accordance with the laws on industrial property protection duty 2.0.9.1.9.4. Fee for issue of certificate of real estate ownership and the composition of The 9.1.9.4. the code shall be lodged in the revenue in the national budget in accordance with the laws of the State fee for real estate and the issuance of the certificate of affiliation 2.0. Fee for 9.1.9.5. the provision of information from the national register to the address 9.1.9.5. code subject to the revenue paid to the State budget in accordance with the laws of the State fee for the provision of information from the public address registry 2.0.9.1.9.6. Fee for naturalization application submitted to the 9.1.9.6. code attributed revenue paid to the State budget in accordance with the laws of the State fee for the submission of application for naturalization 2.0.9.1.9.7. Fee for the abandonment of the Latvian citizenship and citizenship documentation to renew the 9.1.9.7. the code shall be lodged in the revenue in the national budget in accordance with the laws of the State fee for the abandonment of the Latvian citizenship and citizenship documentation for renewal of 2.0. State fee 9.1.9.8. provision of information from the register to the 9.1.9.8 code attributed revenue paid to the State budget in accordance with the legislation on State taxes, issuing statements from Punishment register 2.0.9.1.9.9. Other fees for legal and other services to the 9.1.9.9 Code apply to the revenue that contributed to the State budget in accordance with the laws of the State fee for the registration of births, deaths and marriages, religious organizations and the institutions thereof, the registration of operations with bills of Exchange, for the protection of the rights of the breeder State fee on oil and State fee on vehicles, aircraft, ship, small ship and yacht registration national fee (vehicle registry fees) and other charges not previously classified for legal services 2.0 9.2.0.0. State fees. of special permission (license) and professional qualifications of the registration document of compliance 9.2.1.0. Fee for 2.0. special permission (license) issued for individual businesses To 9.2.1.0. the code shall be lodged in the revenue in the national budget in accordance with the laws of the State fee for a special permit (license) 2.0 service. 9.2.1.3 fee for a special permit (license) for the operation of the electronic means of communication in the public sphere 2.0. Fee for special 9.2.1.4. permission (license) issued to business with excise duty 2.0. Fee for special 9.2.1.5. permission (license) for the operation of the pharmaceutical service 2.0. Fee for special 9.2.1.6. permission (license) issued a strategic commodity for transactions 2.0.9.2.1.9. other fees for special permission (license) issued for certain kinds of business 2.0.9.2.2.0. Fee for the examination of the qualifications of security activities and the security certificate On 9.2.2.0. code attributed revenue paid to the State budget in accordance with the legislation on the security certificate is issued to natural persons 2.0. Fee for 9.2.3.0. State language skills of professional certification and job tasks To 9.2.3.0. the code shall be lodged in the revenue in the national budget in accordance with the laws of the State fee for the State language skills for professional certification and job tasks 2.0. Fee for 9.2.5.0. service of a document pertaining to hunting farms and hunting trophies from Latvia to extend the code 9.2.5.0. revenue paid to the State budget in accordance with the laws of the State fee for the Hunter's license, the Hunter's seasonal cards and hunting permit, permit for foreign hunters to hunt in the territory of Latvia and authorisation to export hunting trophies from Latvia, as well as the export of hunting trophies order 2.0.9.2.6.0. Goods and services To the lottery organisation fee Code apply 9.2.6.0 revenue paid to the State budget in accordance with lottery of goods and Services Act 2.0.9.2.9.0. other government fees for special permission (license) or professional qualifications the registration of a document of compliance To 9.2.9.0. the code shall be lodged in the revenue of the State budget in accordance with the laws on hydrocarbons, exploration and exploitation, in accordance with the laws of the State fee for the special permission (license) or permit activities with ionizing radiation sources and in accordance with the laws and regulations of the būvpraks and the architect practice certificates, registration, and cancellation of Special purpose 9.3.0.0 2.0. State fees for 2.0. annual vehicle fee 9.3.1.0 to 9.3.1.0. code attributed revenue paid to the State budget in accordance with the law "on the annual fee" 2.0. the annual Vehicle fee 9.3.1.1. for vehicles registered to the individual Word 2.0. the annual Vehicle fee 9.3.1.2. for vehicles registered in the name of legal persons, Lotteries and 9.3.4.0 2.0. gambling toll On 9.3.4.0. the code shall be lodged in the revenue in the national budget in accordance with the law on lotteries and gambling fee and tax "9.3.5.0. Business 2.0 risk duty To 9.3.5.0. the code attributed revenue paid to the State budget in accordance with the laws and regulations on the business risk duty and employee claims guarantee fund should include the part of the toll in 2007 2.0.9.3.6.0. sugar levies 2.0.9.3.6.1. sugar basic fee To apply code 9.3.6.1 revenue paid to the State budget for the production of A and B (A and B quotas) sugar under the Commission of the European Union on 27 March 2006, Regulation (EC) No 493/2006 laying down transitional measures for the common organisation of the markets in the sugar sector reform and amending Regulation (EC) No 1265/2001 and (EC) No 314/2002 2.0. B. sugar 9.3.6.2. duty To apply the code 9.3.6.2. revenue paid to the State budget for the production of B sugar (quota B) under the Commission of the European Union on 27 March 2006, Regulation (EC) No 493/2006 laying down transitional measures for the common organisation of the markets in the sugar sector reform and amending Regulation (EC) No 1265/2001 and (EC) No 314/2002 2.0.9.3.6.3.
Additional sugar production levies to the Code apply 9.3.6.3 revenue paid to the State budget in accordance with the Commission of the European Union on 27 March 2006, Regulation (EC) No 493/2006 laying down transitional measures for the common organisation of the markets in the sugar sector reform and amending Regulation (EC) No 1265/2001 and (EC) No 314/2002 2.0. C sugar production 9.3.6.4. duty To apply the code 9.3.6.4. revenue paid to the State budget of C sugar produced in excess of quotas, and not carried over to the following marketing year or exported before 1 January following the end of the marketing year concerned in accordance with the Commission of the European Union on 27 March 2006, Regulation (EC) No 493/2006 laying down transitional measures for the common organisation of the markets in the sugar sector reform and amending Regulation (EC) No 1265/2001 and (EC) No 314/2002 2.0. Other special purpose 9.3.9.0. for State fees 2.0.9.4.0.0. State fees that includes the budget of the local government 2.0. fee for 9.4.1.0. State regulation of the public service To apply the code of 9.4.1.0. the revenue paid to the municipal budget in accordance with the laws and regulations on State duty rate on the regulation of public services and the arrangements for payment of 2.0. State fee on 9.4.2.0. representations and other functions of the family courts and pagastties to the Code apply 9.4.2.0 revenue paid to the municipal budget in accordance with the law "About fosters and pagastties" 2.0. State fee on 9.4.3.0. last name name and nationality, change of person records supporting documents To 9.4.3.0. the code shall be paid to the revenue authorities of the budget in accordance with the law "for the name, surname and nationality change records" 2.0. State fee on 9.4.4.0. land reservation in rural areas

   

To apply code 9.4.4.0 revenue paid to the municipal budget in accordance with the law on land reform in rural areas of the Republic of Latvia "9.4.5.0. Government 2.0. the fee for the registration of births, deaths and marriages, and replenishment of the 9.4.5.0 Code apply to the revenue paid to the municipal budget in accordance with the laws of the State fee for the registration of births, deaths and marriages 2.0. State fee on 9.4.6.0. special permission (license) issued at 9.4.6.0. the code attributed revenue paid to the municipal budget in accordance with the laws of the State fee for a special permit (license) 2.0 service. 9.4.9.0. other government fees, which included local government budget 9.5.0.0. Local fees 2.0 to 9.5.0.0. the code shall be paid to the revenue authorities of the budget in accordance with the laws and regulations on the procedures for the authorities may impose municipal fees 2.0. Fee for 9.5.1.1. local Government Council (the Council) established the official document and show their receipt copy 2.0. Fee for entertaining 9.5.1.2. the measure recommended in public places 2.0. Fee for vacationers 9.5.1.3. and tourism 2.0.9.5.1.4 trade fees in public places 9.5.1.5. Fee for 2.0 animal keeping 2.0. Fee for vehicles 9.5.1.6. entry into a special mode for zones 2.0.9.5.1.7. Fee for advertising, posters and advertisement placement in public places. 9.5.1.8. Fee for 2.0 boat, speedboat and yacht hold 2.0. Fee for local 9.5.1.9. use of the emblem 2.0. Fee for the building permit 9.5.2.1. receiving 2.0. Other fees 9.5.2.9. imposed by the authorities. other fees 9.9.0.0 2.0 to 9.9.0.0. the code should not apply to the revenue from the fees paid to the State or local budget 2.0. Other fees 9.9.1.0., in lieu of State budget 9.9.2.0. other charges. paid on municipal budget 2.0. fines and 10.0.0.0 sanctions 2.0. fines to the 10.1.0.0 10.1.0.0. the code shall be lodged in the revenue in State and local government budgets from fines imposed in accordance with the Latvian Code of administrative offences and municipal binding rules 2.0. fines 10.1.1.0 imposed by judicial and enforcement authorities 2.0. fines 10.1.1.1, imposed by the judicial authorities 2.0. fines 10.1.1.2, imposed by the national police (except police) 10.1.1.3. Fine 2.0., imposed by the corruption prevention and combating Bureau 10.1.1.4.2.0. Fines imposed on traffic police 2.0.10.1.1.5. Fines imposed by the State fire and rescue service 2.0. fines 10.1.1.6 imposed maritime force 2.0. fines 10.1.1.7, imposed by the State border guard of 2.0. fines 10.1.1.8, imposed by the road Directorate 2.0. fines 10.1.2.0 imposed by the State Revenue Service 2.0.10.1.2.1. Fines imposed by the State revenue service authorities 2.0. fines 10.1.2.2 imposed by the State revenue service tax administration 2.0.10.1.2.3. Fines imposed by the State revenue service customs authorities 2.0. Fines on the 10.1.3.0. environmental damage 2.0. fines 10.1.3.1 on fish resources damage 2.0. fines 10.1.3.2 on forest resources have suffered, 2.0. Fines on 10.1.3.3. environmental protection requirements of the regulatory Act violations 10.1.4.0 2.0. fines imposed by the authorities 10.1.9.0. other 2.0 fines 2.0. fines 10.1.9.1 imposed by Central Statistical Bureau 2.0.10.1.9.2. Fines by data State Inspectorate 2.0.10.1.9.9. Fines imposed in other institutions 2.0.. payments from checks 10.2.0.0 open hidden and reduced income amounts To 10.2.0.0. the code shall be lodged at the national revenue in the budget of the contributions received by the State revenue service on the overt and covert inspections reduced amounts of income 10.2.1.0. Contributions from the 2.0 State revenue service checks for open hidden and reduced income amounts 2.0. Contributions from 10.2.2.0. Customs checks for open hidden and reduced amounts of income. remaining 10.2.9.0 2.0 contributions from checks open the hidden and the reduced income amounts 2.0.10.3.0.0. Penal sanctions on general tax evasion offences To apply code 10.3.0.0. revenue paid to the State budget from the State revenue service penalties, an adapted and municipal budgets for local governments administer taxes 2.0. fines 10.5.0.0 on State budget co-financing eligible expenditure To 10.5.0.0. code subject to fines for the State budget co-financing eligible expenditure 2.0.10.5.1.0. Fine for policy instruments of the European Union funded projects of national co-financing budget eligible costs. the 10.5.2.0 2.0. penalties for SAPARD projects in co-financing the national budget eligible costs 2.0. fines 10.6.0.0 on co-financing of the European Union eligible expenditure apply To code 10.6.0.0 fines for the co-financing of the European Union are not eligible expenses 2.0. Other non 12.0.0.0. Tax revenues 2.0. Revenue from State 12.1.0.0. jurisdiction over property sales to the subject code 12.1.0.0 revenue paid to the State budget of the country property sales, jurisdiction based on national authority decisions on jurisdiction of State assets 2.0. Revenue from State 12.1.1.0. jurisdiction over property sales adopted by the Customs authorities decisions 2.0.12.1.2.0. income from the realization of State jurisdiction by the State revenue service authorities (except for customs) decision 12.1.3.0. Proceeds from the 2.0 seized fishing gear, fishing and fish marketing 2.0.12.1.4.0. Proceeds from confiscation, and other items of goods sales by State police and State border guard of a decision 12.1.9.0. Proceeds from the 2.0 State jurisdiction over property sales by another national authority decision Not 12.2.0.0.2.0 tax revenue and proceeds from the damages and compensation of 2.0.12.2.1.0. income from the political organization ( lot and anonymous donations illegal) (donations) for the transfer of financial resources in the national budget To 12.2.1.0. the code shall apply the proceeds remitted to the State budget in accordance with the political organizations (parties) Act article 7, third paragraph 2.0.12.2.2.0. Proceeds from government officials state the remuneration for voluntary offsetting losses To 12.2.2.0. the code shall be lodged in the revenue of the State budget in accordance with the law "on prevention of conflict of interest in the activities of public officials" article 30 2.0.12.2.3.0. Proceeds from the water and fishing rights lease and industrial fishing rights (license) To use 12.2.3.0. the code shall be lodged in the revenue in State or municipal budget in accordance with the laws and regulations on water and commercial fishing rights leases and fishing rights, for licensed recreational fishing-angling-angling in the procedure and on 2.0. Revenue from 12.2.4.0. water and fishing rights of rental and fishing rights for non-industrial uses (fishing maps) to the 12.2.4.0 Code apply revenue paid to the State or local budget in accordance with the laws and regulations on water and commercial fishing rights leases and fishing rights agenda for licensed recreational fishing-angling-angling in the procedure and on 2.0. Revenue from 12.2.5.0. withholding support for agricultural and processed agricultural products in terms of external trade regime failure On the order of 12.2.5.0. the code shall be lodged at the national revenue in the budget of the duty imposed in accordance with the laws and regulations on agricultural and processed agricultural products in external trade administration arrangements providing security arrangements for the Ministry of agriculture in the rural support service is submitted and accepted collateral in agricultural and processed agricultural products subject to external trade regime 2.0.12.2.6.0. Proceeds from the damages of forest resources, damage to the 12.2.6.0. code subject to the revenue that contributed to the State budget in accordance with the law on the State budget for the current year. revenue from 12.2.7.0 2.0 damages of fish resources, damage to the 12.2.7.0 Code apply revenue paid to the State budget in accordance with the Fisheries Act, in accordance with the laws and regulations on economic result of the fish resources in the determination of injury suffered and compensation procedures for licensed recreational fishing-angling-angling and modalities of industrial fishing in the territorial waters and economic zone waters 2.0.12.2.8.0. Proceeds from the damages of environment damage done To 12.2.8.0. the code shall be lodged in the revenue of the State budget in accordance with the law "on environmental protection" Chapter 9 and 10 and in accordance with the legislation on compensation for specially protected species and habitats of the individual destruction or damage


1.2.12.2.9.0. Revenues from mobile telecommunications license auction 12.3.0.0. different 2.0 does not tax revenue. Revenue from 12.3.1.0 2.0 2.0. privatisation proceeds from built-up 12.3.1.1. privatisation of land To extend the code 12.3.1.1. revenue paid to the State budget and municipal budgets in accordance with the law "on State and municipal property privatisation" object 2.0. Revenue from 12.3.1.2. residential house privatization To apply code 12.3.1.2 revenue paid to the State budget and municipal budgets in accordance with the law "on State and municipal residential privatization" 12.3.1.3. income from 2.0. privatisation of land not built On 12.3.1.3. code subject to the revenue paid to the State budget and municipal budgets in accordance with the law "on State and municipal property privatisation of object" 12.3.2.0. Vendor 2.0 and deposit amount for which there was a limitation of 2.0. contributions from credit institutions 12.3.3.0. recover the lost credits 2.0.12.3.4.0. revenue from the national budget of the institutions and bodies, and received in previous years did not drawback of used budgetary funds to 12.3.4.0. the code attributed revenue in lieu of State and local government budgets, closing deals with the end of the budget year (balance of funds at the end of the year, exceeding the difference between the institutions ' own revenue and the resources actually received during the year), the budgetary authority repay the receivable amounts. income from 12.3.5.0 2.0. Railway Infrastructure Fund To 12.3.5.0. the code shall apply the proceeds of the rail infrastructure fund, which paid out to the State budget in accordance with the law on the State budget for the current year. 12.3.6.0. Port administrations 2.0 contributions On 12.3.6.0. code attributed revenue in lieu of State or municipal budget in accordance with the law on ports 2.0.12.3.7.0. income from the Civil Aviation Administration To 12.3.7.0. the code shall be lodged in the revenue the State budget in accordance with the law on the State budget for the current year. revenue from 12.3.8.0 2.0 payments on excess inventory in relation to Latvia's accession to the European Union To apply code 12.3.8.0. payments, paid to the State budget in accordance with the law "On Declaration of stocks of agricultural products and the application for payment of the excess items in connection with Latvia's accession to the European Union" and in accordance with the laws on transitional measures for the application of sugar and sugar-containing products in trade due to the accession to the European Union 2.0. Other multiple 12.3.9.0. tax revenues 2.0. not 12.3.9.1. Revenue share on the provision of air navigation services in the flight information region of Riga on 12.3.9.1. code subject to the revenue share on the provision of air navigation services in the flight information region of Riga, which contributed to the State budget in accordance with the annual national budget law 2.0.12.3.9.2. Payments for tender or auction rules 2.0. and 12.3.9.3. Recovered voluntarily repaid funds To 12.3.9.3. the code attributed revenue What is the recourse procedure recovered from natural or legal persons or natural or legal persons have voluntarily reimbursed the agenda of recourse State or municipality budget 2.0.12.3.9.9. other miscellaneous non tax revenue, which has not previously been classified in this classification 2.0. Revenue from national 13.0.0.0. (local) property sales and the capitalisation of the PRINCIPAL SUM 2.0.13.1.0.0. income from buildings and premises property sales 2.0.13.2.0.0. income from the land , forest property sales 2.0.13.2.1.0. Proceeds from the sale of the land property. 13.2.2.0. income from the forest property sales 2.0.13.3.0.0. income from the principal sum of tax capitalization 2.0.13.3.1.0. income from the State in favour of the General duties the principal sum of the capitalization To 13.3.1.0. code subject to the revenue paid to the State budget of tax capitalization (including after individual income tax payment of the principal sum of the capitalization distribution). Revenue from 13.3.2.0 2.0. personal income tax and property tax for the capitalisation of the principal sum (degradable municipal budgets and the State budget) on the 13.3.2.0. code attributed revenue paid to the State budget from individual income tax payment of the principal sum of the capitalization, which divided the national health budget and local governments and property tax payment of the principal sum of the capitalization that degradable municipal budgets 2.0.13.3.3.0. Revenue from individual income tax and property tax On a principal sum of capitalisation 13.3.3.0. the code shall be lodged in the revenue in the municipal budget (from the Treasury) from personal income tax and property tax payment of the principal sum of the capitalization of income from 13.4.0.0 2.0. municipal property and belongings sales 2.0. Revenue from national 14.0.0.0. Reserve for SALE 14.0.0.0. the code shall be lodged at the national revenue in the budget of the State reserve (grain, sugar, petroleum products) sales 5.0.18.0.0.0. State budget transfers Transfer group codes used in making budget consolidation, i.e., excluding transfers to and between. Transfer group codes are used in the planning of the budget and (or). In some cases, if it is not possible to plan in advance and include a budget transfer group codes, use them only at the discharge. To transfer codes not included in a group of payments, by State and local authorities carry out their budget, paying for services provided (such as rental of premises, utilities, food services, etc.). Performing the above duties, the recipient of the service, making the expenses, use economic classification code according to the economic nature of the service, and the service provider to get revenue, use the group code "revenue from fees and other revenue" 5.0.18.1.0.0. State the General mutual transfers 5.0.18.1.1.0. national budget on Repayments to the expenditure co-financed by EU funds projects 5.0. Repayment of State General 18.1.1.1. for national budgetary authorities of the European regional development fund co-financed project and (or) the measures taken in the implementation of expenditure On the maintenance of the code extend 18.1.1.1. revenue that paid off in the State budget on State budget institutions financed by the European regional development fund and the implementation of the projects carried out in living expenses, which are financed from the European regional development fund co-financing in accordance with the State budget for the year of the financial framework laid down in 5.0. Repayment of State General 18.1.1.2. for national budgetary authorities of the European Regional Development Fund funded projects and (or) in the implementation of the measures taken by the capital expenditure To apply code 18.1.1.2 revenue that paid off in the State budget on State budget institutions financed by the European regional development fund and the implementation of projects in the capital expenditure, which are financed from the European regional development fund co-financing in accordance with the State budget for the year of the financial framework laid down in 5.0. Repayment of State General 18.1.1.3. for national budgetary authorities of the European Social Fund funded projects and (or) measures taken in living expenses To subject code 18.1.1.3 revenue that paid off in the General State budget for national authorities in the development of the European Social Fund funded projects and in the implementation of the measures taken by the maintenance expenditure financed from the European Social Fund co-financing in accordance with the State budget for the year of the financial framework laid down in 5.0. Repayment of State General 18.1.1.4. for national budgetary authorities of the European Social Fund co-financed project and (or) in the implementation of the measures taken by the capital expenditure To apply code 18.1.1.4 revenue that paid off in the General State budget for national authorities in the development of the European Social Fund funded projects and in the implementation of the measures taken by the capital expenditure, which are financed from the European Social Fund co-financing in accordance with the State budget for the year of the financial framework laid down in 5.0. Repayment of State General 18.1.1.5. about the State budget authorities from the European agricultural guidance and guarantee fund, guidance section-funded project and (or) the measures taken in the implementation of expenditure On the maintenance of the code extend 18.1.1.5. revenue that paid off in the State budget on State budget institutions from the European agricultural guidance and guarantee fund, guidance section-funded project and the implementation of the measures taken in living expenses, which are financed from the European agricultural guidance and guarantee fund, guidance section, the part of co-financing in accordance with the State budget for the year of the financial framework laid down in 5.0. Repayment of State General 18.1.1.6. about the State budget authorities from the European agricultural guidance and guarantee fund, guidance section of projects co-financed by the and (or) in the implementation of the measures taken by the capital expenditure

   

18.1.1.6. code extend to proceeds repaid the State for the General national budget authorities from the European agricultural guidance and guarantee fund, guidance section-funded projects and measures taken by the capital expenditure, which are financed from the European agricultural guidance and guarantee fund, guidance section, the part of co-financing in accordance with the State budget for the year of the financial framework laid down in 5.0. Repayment of State General 18.1.1.7. about the State budget authorities fisheries guidance financial instrument for funded projects and (or) measures taken in living expenses To subject code 18.1.1.7 revenue that paid off in the State budget on State budget authorities fisheries financial instrument for funded projects and measures carried out maintenance expenditure funded from the financial instrument for fisheries guidance co-financing of parts, according to the national budget for the year of the financial framework laid down in 5.0. Repayment of State General 18.1.1.8. about the State budget authorities fisheries financial instrument for co-financed projects and (or) in the implementation of the measures taken by the capital expenditure To apply code 18.1.1.8 revenue that paid off in the State budget on State budget authorities fisheries financial instrument for funded projects and measures taken by the capital expenditure, which are funded from the financial instrument for fisheries guidance co-financing of parts, according to the national budget for the year of the financial framework laid down in 5.0. Repayment of State General 18.1.1.9. about the State budget authorities and other organisations in the European Community initiative EQUAL funded projects carried out in living expenses To subject code 18.1.1.9 revenue that paid off the State budget on State budget authorities European Community initiative EQUAL funded projects and in the implementation of the measures taken by the maintenance expenditure funded from the European Community initiative EQUAL parts of co-financing in accordance with the State budget for the year of the financial framework laid down in the 5.0. Other back 18.1.2.0. State the General code for extended 18.1.2.0 other not classified in the classification of revenues to repay the State for the State general budget of the European Union institutions and other foreign-funded projects and initiatives implementation of the expenditure in 5.0. Repayment of 18.1.2.1. routine expenses 5.0. Repayment of 18.1.2.2. capital expenditure 5.0.18.1.2.3. Repayment of subsidies and grants made 5.0.18.1.3.0. State authorities received the General transfer transfers from other ministries or central authority in General On 18.1.3.0. code subject to State authorities received the General transfer transfers from other ministries or central authority 5.0 General. National budget authorities 18.1.3.1. received transfer transfers from State budget grants from General Revenue Code subject To 18.1.3.1. State authorities received the General transfer transfers from other ministries or central authority the General grants from the general revenue of the State budget 18.1.3.2.5.0. the received transfer transfers from State budget to foreign financial aid resources to the attributed code 18.1.3.2. State authorities received the General transfer transfers from other ministries or central authority of foreign financial assistance, the General features of the country 18.1.4.0.5.0. authorities received the General transfer transfers to 18.1.4.0. the code shall apply the General authorities of the country received transfer transfers from the State budget, the highest budget artist 18.1.5.0. Subsidies and 5.0. grant transfers 5.0.18.1.5.1. State budget transfers received the Ministry of finance the sub-programmes "unexpected cases" on the State budget of 5.0. of the country 18.1.5.2. Transfer to the general budget of State Capital Fund activity 5.0. Other subsidies and 18.1.5.3. grant transfers from the State budget to the national budget of 5.0 18.2.0.0. Maintenance expenses. transfers from the State budget of the country in special budget 5.0.18.2.1.0. Received grants from the State budget To 18.2.1.0. code subject to special budget State budget received a grant in accordance with the law on the State budget for the current year 5.0. the General State grant 18.2.1.1. State social insurance the Agency shall be paid from the State budget the State social benefits, award and delivery 5.0. National contribution to national 18.2.1.2. the social insurance State retirement insurance 5.0. National contributions 18.2.1.3. social insurance unemployment 5.0.18.2.1.4. State budget grant of pension survivorship cost of 5.0. Government grants 18.2.1.5. around the cost of pensions for members of 18.2.1.6. National 5.0. budget allocations to the State social insurance agency to refund the cost of coercion employed persons works 5.0.18.2.1.7. Grant politically repressed persons pension relief for 5.0.18.2.2.0. other transfer of maintenance expenditure in the national budget special from the State budget. 18.3.0.0. Capital expenditure 5.0 transfer from the State budget to the budget of the national special 18.4.0.0. Transfer 5.0. revenue in the general budget of the State of the country's special budget 5.0.18.4.1.0. Transfer revenue from the State of maintenance expenditure for the special budget to the national budget of 5.0.18.4.2.0. Transfer revenue capital expenditure from the State budget of the country in special budget 5.0.18.5.0.0. State special budget transfers between 5.0.18.5.2.0. The State social insurance special budget transfers To 18.5.2.0. the code shall be received social security transfer transfers between budgets of employment 18.5.2.1 5.0. special budget for State retirement insurance 5.0. From work accidents 18.5.2.2. special budget for State retirement insurance From disability 18.5.2.3.5.0., maternity and sickness special budget for State retirement insurance 5.0. From work accidents 18.5.2.4. specific budget of social insurance unemployment 18.5.2.5. From the disability 5.0., maternity and sickness special budget of the social insurance unemployment 5.0 18.5.2.6. From State pension. special features included in the budget of State social insurance agency of employment 18.5.2.7 5.0. special features included in the budget of State social insurance agency 5.0 18.5.2.8. From work. accident specially credited funds in the budget of State social insurance agency 5.0.18.5.2.9. From the disability, maternity and sickness special budget funds transferred to the State social insurance agency 5.0.18.6.0.0. income maintenance expenditures from the State general municipal budget 5.0.18.6.1.0. Grants and other transfer of the municipal budget to 18.6.1.0. the code shall be lodged in municipal revenue budgets from the State budget in accordance with the law on the State budget for the current year grants 5.0.18.6.1.1. Administrative and territorial reform of the law On the execution of the code extend 18.6.1.1 revenue that included the municipal budget in accordance with the administrative and territorial reform act and in accordance with the laws and regulations of a single grant to local authorities in carrying out administrative territorial reform 5.0.18.6.1.2. Grant personal income tax refund for failure prediction 5.0. Grants to the municipalities of 18.6.1.3. SAPARD programme 5.0. Grants to municipalities for 18.6.1.4. European Union policy instruments of the co-financed project and (or) implementation of measures 5.0. Grant regional capacity 18.6.1.5. promotion of 5.0.18.6.1.6. From the budget of the Ministry of education programs transferred to grant municipal (County , district) applicable to 5.0.18.6.1.7. From the Ministry of culture budget programs transferred to grant municipal (County, district) applicable to the Grant of municipal 18.6.1.8.5.0. employment promotion measures 5.0.18.6.1.9. other grants 5.0. for various 18.6.2.0. Mērķdotācij municipal functions On 18.6.2.0. the code shall be lodged in municipal revenue budgets from the State budget in accordance with the law on the State budget for the current year 5.0. Mērķdotācij education 18.6.2.1. measures To extend the code 18.6.2.1. revenue for the local special pre-school institutions boarding school and sanitarium, a type of boarding school, boarding school for children with special physical and mental disabilities 5.0. Mērķdotācij cultural event 18.6.2.2. to apply code 18.6.2.2 revenue local folk art amateur collective heads of State wage and social security payments 5.0. Mērķdotācij programming 18.6.2.3. regional, district and local government planning development 5.0.18.6.2.4.

Mērķdotācij local primary, general secondary education, vocational education, special education, and part of the interest of the institutions educational programs for teacher pay and State social insurance contributions 5.0. Mērķdotācij local 18.6.2.5. educational institutions and five-year-old sešgadīg child training teacher pay and State social insurance contributions 18.6.2.6. Mērķdotācij of 5.0. municipal merger (cooperation) project preparation and administrative area for research. 18.6.2.7. Mērķdotācij 5.0 health measures 5.0.18.6.2.8. Mērķdotācij to social security measures 5.0.18.6.2.9. mērķdotācij To the rest of the municipalities code subject to 18.6.2.9 other mērķdotācij of paid local government budgets in accordance with the law on the State budget for the current year 5.0.18.6.3.0. State budget expenditure for the maintenance of the institutions abroad (the State budget the participation payments) in the municipalities of foreign financial assistance for the implementation of the project. Not counting transfers the structural funds of the European Union for the implementation of projects funded (18.8.0.0.) 5.0.18.6.4.0. income from financial cohesion fund To 18.6.4.0. the code shall be lodged in municipal revenue forecasts from financial cohesion fund 5.0.18.6.4.1. Financial cohesion fund transfers to local budgets 5.0 18.6.4.2. Previous year. does not transfer received local government budgets 5.0.18.6.4.9. other municipal budget revenue from financial cohesion fund 5.0.18.6.9.0. other State budget expenditure for the maintenance of the institutions transfers to municipalities 5.0.18.7.0.0. revenue in the general budget of the State of local public institutions capital expenditure

18.7.1.0. Mērķdotācij municipality 5.0. capital expenditure 5.0.18.7.2.0. Capital expenditure transfers to the State budget institutions (the State budget the participation payments) in the municipalities of foreign financial assistance for the implementation of a project. 18.7.3.0. the remaining 5.0 national budgetary expenditure of the institutions capital transfers to the municipalities 5.0.18.8.0.0. income municipal budget of the structural funds of the European Union for the implementation of projects funded To 18.8.0.0. code subject to the revenue paid to the municipal budget of the structural funds of the European Union for the implementation of the projects financed 5.0.18.8.1.0. Revenue for the structural funds of the European Union-funded part of the project implementation 5.0.18.8.1.1. Of maintenance expenditure transfers on a European municipal budget Part of the structural funds of the Union-funded projects 5.0.18.8.1.2. capital transfers expenditure in the municipal budget for the structural funds of the European Union-funded part of the project implementation 5.0. Revenue for 18.8.2.0. State budget financing by the structural funds of the European Union for the implementation of the projects financed 5.0.18.8.2.1. Of maintenance expenditure in the municipal budget for transfers to the State budget the participation of payments in the structural funds of the European Union for the implementation of the projects financed 5.0.18.8.2.2. capital expenditure in the budget of the local government transfers to the State budget financing by the structural funds of the European Union for the implementation of the projects financed 5.0.18.9.0.0. revenue authorities from State budget special the General Mērķdotācij of the 18.9.1.0.5.0. Municipal Road (Street) funds 18.9.2.0. Mērķdotācij of 5.0. municipalities scheduled passenger services by coach and bus 18.9.3.0. the remaining 5.0. transfers from the State budget to the budget of local specialty 5.0.18.9.4.0. State budget transfers capital expenditure from the State budget to local special special budget 5.0.19.0.0.0. local budget transfers Transfer group codes used in making budget consolidation, i.e., excluding transfers to and between. Transfer group codes are used in the planning of the budget and (or). In some cases, if it is not possible to plan in advance and include a budget transfer group codes, use them only at the discharge. To transfer codes not included in a group of payments that local authorities carry out the budget, paying for services provided between themselves or with the Government institution (such as rental of premises, utilities, food services, etc.). Performing the above duties, the recipient of the service, making the expenses, use economic classification code according to the economic nature of the service, and the service provider to get revenue, use the group code "revenue from fees and other revenue" 5.0.19.1.0.0. revenue from one municipality to another budget type 5.0.19.1.1.0. transfer revenues received living expenses between different local ways of the budget of the General 19.1.1.1 5.0. for special budget 5.0. From the special budget 19.1.1.2. on the 5.0.19.1.2.0. General received transfer revenue capital expenditure between different local government budget types of General 19.1.2.1 5.0. for special budget 5.0. From the special budget 19.1.2.2. on the 5.0.19.2.0.0. general revenue budget from other local authorities 5.0.19.2.1.0. revenue for the provision of education function 5.0.19.2.2.0. revenue for the provision of cultural function 5.0.19.2.3.0. income social assistance functions for 5.0.19.2.4.0. Revenue for co-financing projects 5.0.19.2.5.0. other income from other authorities 5.0.19.3.0.0. income from the District Councils 5.0.19.3.1.0. revenue in the budget of the municipalities from the District Council of national budget allocations and the distribution of mērķdotācij 5.0. Education 19.3.1.1. the function of the State to provide grants and mērķdotācij distribution 5.0. cultural functions ensuring 19.3.1.2 from Government grants and mērķdotācij distribution 5.0.19.3.1.3. Road (Street) from a Government grant to the Foundation and mērķdotācij distribution 5.0. regular Passenger transport 19.3.1.4. from Government grants and mērķdotācij distribution 5.0. Other 19.3.1.9. national budget allocations and the distribution of revenue mērķdotācij 5.0.19.3.2.0. other payments from the District Councils educational 19.3.2.1 5.0. functions of the District Councils to provide features 5.0.19.3.2.2 cultural functions of the District Councils to provide features 5.0.19.3.2.9. other functions municipalities of the district to provide Soviet features 5.0.19.4.0.0. local capital expenditure between transfers 5.0.19.4.1.0. Local capital expenditure budget transfers from one municipality to another municipality general budget 5.0.19.4.2.0. Local capital expenditure budget transfers from the District Council on the General municipal budget 5.0.19.4.3.0. Local capital expenditure budget transfers from one municipality to another specific budget municipal special budget 5.0.19.4.4.0. Local Government capital expenditure budget transfers from the District Council special budget to the municipal budget special 5.0. State general revenue 19.5.0.0 in the. from the municipal budget of 5.0.19.5.1.0. revenue in the general budget of the State expenditures for the maintenance of the local budget revenue 19.5.2.0.5.0. national capital expenditure from the General municipal budget 5.0.19.5.3.0. revenue in the general budget of the State expenditures for the maintenance of local specific budget 5.0.19.5.4.0. revenue in the general budget of the State capital expenditure from the budget of municipal special 5.0.19.6.0.0. State special revenue budget of the local government budget revenue 19.6.1.0.5.0. Special State budget expenditure for the maintenance of the local budget revenue 19.6.2.0.5.0. State special budget capital expenditure from the general budget of the municipality 5.0.19.6.3.0. national income the special budget for living expenses in the budget of the local special 19.6.4.0. income 5.0. State special budget capital expenditure from the municipal budget 4.1 Special 20.0.0.0. Revenue from the Member States of the European Union and the institutions of the European Union and other countries and institutions which are not members of the European Union and the institutions of the European Union To apply code 20.0.0.0 revenue paid to the State budget 4.1.20.1.0.0. Contributions to the State budget of the European Union before the accession of 4.1 20.1.1.0. revenue in the national budget of the European Union before the accession financial assistance 4.1.20.1.2.0.
A drawback of the European Union before joining the final payment of financial assistance 20.1.3.0 4.1. Remuneration for public co-financing eligible expenditure for the previous financial years To 20.1.3.0. code subject to reimbursement for State budget co-financing eligible expenditure in previous financial years 20.1.3.1 4.1. Remuneration for ISPA co-financing of projects the State budget does not eligible expenditure for the previous financial years 4.1.20.1.3.2. Remuneration for SAPARD projects national budget co-financing eligible expenditure for the previous financial years 4.1.20.1.4.0. Reimbursement to the State budget of the European Union funds and interest payments 4.1.
20.2.0.0.

Contributions to the State budget of the transition period the European Union financial assistance 4.1.20.2.1.0. revenue in the national budget of the European Union's financial assistance to the transitional period for the Repayment of 20.2.2.0 4.1. European Union financial assistance to the transitional period, the final payment 4.1.20.2.3.0. Remuneration for public co-financing eligible expenditure for the previous financial years To 20.2.3.0. code subject to reimbursement for State budget co-financing eligible expenditure in previous financial years 4.1.20.2.4.0. Reimbursement to the State budget of the European Union funds and interest payments 4.1.20.3.0.0. income from the structural funds to the 20.3.0.0. the code shall be lodged at the national revenue in the budget of the structural funds under the single programming document 4.1.20.3.1.0. income from the European Regional Development Fund 4.1.20.3.2.0. income from the European Social Fund 4.1.20.3.3.0. income from the European agricultural guidance and guarantee fund, guidance section 4.1 20.3.4.0. income from fisheries management instrument 4.1.20.4.0.0. Receipts from the Cohesion Fund To 20.4.0.0. the code shall be lodged at the national revenue in the budget of the European Union's cohesion fund, in accordance with the decision of the European Commission for specific project funding 4.1.20.5.0.0.
Revenue resulting from the European agricultural guidance and guarantee fund, guarantee expenditure to 20.5.0.0. code subject to the revenue paid to the State budget from the European agricultural guidance and guarantee fund guarantee section in accordance with the Council of 17 May 1999, Regulation (EC) no 1258/99 on the financing of the common agricultural policy 4.1.20.6.0.0. other revenue resulting from the European Union, 4.1 20.6.1.0. Revenue resulting from the European Community in a lump sum payment to the Act of accession To 20.6.1.0. the code attributed revenue paid to the State budget from the European Community in accordance with the Legislation of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic in the conditions of accession and the adjustments to the treaties on which the European Union is founded, 30, of the provisions of article 4.1.20.6.2.0. Revenue resulting from the European Community initiatives To 20.6.2.0. code subject to the revenue that contributed to the State budget from Community initiatives (for example , Equal, Urban, Interreg, Leader) 4.1 20.6.3.0. Proceeds from Eurostat for statistical programmes 4.1.20.6.4.0. the European Commission released on the participation of the consumer information centre 4.1.20.6.5.0. income from the European Commission on the State programme "forest focus" implementation 4.1.20.6.6.0. income from the European Union on Latvia's national fisheries data collection programme implementation 4.1.20.6.9.0. other revenue resulting from the European Union, 4.1 20.7.0.0. State budget for repayment of unjustified or incorrect expenditure made on the policy instruments of the European Union funded project implementation 4.1.20.7.1.0.
The State budget in repaying the unjustified or incorrect expenditure made on the policy instruments of the European Union-funded part of the project implementation to 20.7.1.0. Code apply proceeds repaid the State budget on the unreasonable or improper expenditure effected on the policy instruments of the European Union-funded part of the project implementation 4.1.20.7.2.0. State budget for repayment of unjustified or incorrect expenditure from the State budget financing of the European Union policy instrument in the implementation of projects funded To 20.7.2.0. the code attributed revenue that paid off the State budget on the unreasonable or incorrect expenses made from the State budget of the part of the European Union co-financing policy instrument in the implementation of the projects financed 4.1.20.8.0.0. income from other countries and institutions which are not members of the European Union and the European Union institutions 4.1.20.8.1.0. Proceeds from a Norwegian financial instrument 4.1.20.8.2.0. income from the European economic area financial instrument 4.1.20.8.9.0. Other revenue from other countries and institutions which are not members of the European Union Member States and the institutions of the European Union budget institutions 21.0.0.0 revenue code subject To 21.0.0.0 revenue listed and paid to the State or local authorities of the budget revenue 4.2.21.1.0.0. budget revenue from foreign financial aid to 21.1.0.0. the code shall be the State or local revenue budget authority of foreign financial assistance 4.2.21.1.1.0. income from Exchange rate fluctuations on foreign financial assistance funds To 21.1.1.0. the code shall apply the proceeds from the exchange rate fluctuations on foreign financial assistance. The code uses the exchange rate available for the implementation of the budget. The budget authority shall ensure the analysis by budget types 4.2 21.1.1.1. income from Exchange rate fluctuations in respect of foreign financial assistance General features 4.2.21.1.1.2. income from Exchange rate fluctuations relating to the special budget for foreign financial aid resources 4.2.21.1.1.3. income from Exchange rate fluctuations relating to donations and donations of foreign financial assistance budget features 4.2.21.1.1.4. income from Exchange rate fluctuations in respect of other foreign financial assistance budget features 4.2.21.1.2.0. Revenue losses from currency fluctuations on foreign financial aid funds To 21.1.2.0. the code attributed revenue losses from currency fluctuations on foreign financial assistance. The code uses the exchange rate available for the budget implementation, accounting records are classified as expenses; the budget authority shall ensure the analysis by budget types 4.2.21.1.2.1. Revenue losses from Exchange rate fluctuations in respect of foreign financial assistance General features 4.2.21.1.2.2. Revenue losses from Exchange rate fluctuations relating to the special budget for foreign financial aid resources 4.2.21.1.2.3. Revenue losses from Exchange rate fluctuations relating to donations and donations of foreign financial assistance budget features 4.2.21.1.2.4. Revenue losses from Exchange rate fluctuations in respect of other foreign financial assistance budget features 4.2.21.1.3.0. foreign financial assistance (income from to deposit (s)) on the 21.1.3.0. Code apply national budgetary authorities remitted the proceeds of (the) deposit (s) to be used for the deposit amount transferred to the State budget presentation in progress 4.2.21.1.4.0. Interest income on foreign financial aid budget for investment or deposit account balances To 21.1.4.0. code subject to State and local authorities listed the budget interest revenue on foreign financial aid budget for investment or deposit account balances 4.2.21.1.5.0. co-financing of the European Union cohesion fund projects 4.2.21.1.6.0. Eu co-financing of implementation of SAPARD programmes is 4.2.
21.1.7.0. the consideration of European Union funded projects not eligible expenditure taken earlier financial years 4.2.21.1.7.1. Remuneration for the cohesion of the European Union project funding eligible expenditure for the previous financial years 4.2.21.1.7.2. Remuneration for the SAPARD programme funding the European Union eligible expenditure for the previous financial years 4.2.21.1.8.0. Fines on European Union funding of eligible expenses 4.2.21.1.8.1. Fines on the cohesion of the European Union project funding eligible expenses 4.2.21.1.8.2. Fine for SAPARD funding the European Union eligible expenses 4.2. income 21.1.9.0 financed by the European Union for the implementation of the assistance programme to the 21.1.9.0 code for features that extend the State budget authority (National Agency) received from the European Union's assistance programmes financed under PHARE, the Transition Facility, cards, TACIS and MEDA implementation with partners-institutions 4.2 the contracting 21.2.0.0. foreign financial assistance repayments public in General On 21.2.0.0. code subject to the budgetary authorities, foreign financial assistance repayments public in General 21.2.1.0 4.2. foreign financial aid refunds the State applicable to the rest of the 21.2.9.0 4.2. foreign financial help 3.0.21.3.0.0. Proceeds from the budgetary authority the fees and other revenue. revenue from 21.3.1.0 3.0. exchange rate fluctuations relating to the budgetary authorities, paid services and other revenues to the same 21.3.1.0. Code apply proceeds from the exchange rate fluctuations in respect of budgetary institutions in charge of services rendered and other own revenues. The code uses the exchange rate available for the implementation of the budget. The budget authority shall ensure the analysis by budget forms 3.0.21.3.1.1.

Revenue from Exchange rate fluctuations in respect of the General authorities, the fees and other revenue own 3.0.21.3.1.2. income from Exchange rate fluctuations relating to the special budget for paid services provided by institutions and other same revenues. revenue from 21.3.1.3 3.0. exchange rate fluctuations relating to the donation and gifts, the budgetary authorities, and other service charges the same revenues. revenue from 21.3.1.4 3.0. exchange rate fluctuations in respect of other budgetary institutions provide paid services and other own revenue 3.0. Revenue loss from 21.3.2.0. Exchange rate fluctuations relating to the budgetary authorities, paid services and other revenues to the same 21.3.2.0. code attributed revenue losses from Exchange rate fluctuations in respect of budgetary institutions in charge of services rendered and other own revenues. The code uses the exchange rate available for the budget implementation, accounting records are classified as expenses; the budget authority shall ensure the analysis by budget forms 3.0. Revenue loss from 21.3.2.1. exchange rate fluctuations in respect of the General authorities, the fees and other revenue own 3.0. Revenue loss from 21.3.2.2. exchange rate fluctuations relating to the special budget for paid services provided by institutions and other own revenue 3.0. Revenue loss from 21.3.2.3. exchange rate fluctuations in respect of other budgetary institutions provide paid services and other own revenue 3.0. Budgetary Authority 21.3.3.0. revenues for the services and other revenue deposits from (to) the deposit (s) To apply the code 21.3.3.0. the State budget authorities remitted fees and other revenue from own resources (to) deposit (s) to be used for the deposit amount transferred to the State budget presentation in progress 3.0. Interest income 21.3.4.0. for service and other revenues investments deposit or account balances To 21.3.4.0. code subject to State and local authorities listed the budget interest revenue for services and other revenues investments own deposit or account balances 3.0. Fee for 21.3.5.0. Education Services 3.0.21.3.5.1.
Tuition fees On students apply code 21.3.5.1 and student and the rest of the student fee revenue, the training exam sort revenue 3.0. Revenue from older 21.3.5.2. fees. the code shall apply To older 21.3.5.2 payments for preschool children institutions Services 3.0.21.3.5.9. other revenue for education services to the 21.3.5.9 Code apply. other not classified above the revenue for education services, as well as co-financing education services 3.0.21.3.6.0. income from agricultural activities To 21.3.6.0. the code shall apply the proceeds of the transfer services soil samples and analysis of plant products, the registration of plant protection products, seed testing and field view, ground handling services 3.0.21.3.7.0. revenue for the service of documents and stationery Services 3.0.21.3.7.1. revenue for the consular services to the 21.3.7.1 Code apply to the revenue of the Ministry of Foreign Affairs Consular Services 3.0.21.3.7.2. income from the realization of goods shipments to 21.3.7.2. code subject to State revenue service revenue from shipments of goods sales. revenue for 21.3.7.9 3.0. General Service and other Office services to the 21.3.7.9 code attributed income for the Archive services for document processing, issuance, certification of the copy of the document, concerning the authorisation of certificates and other documents and other Office Services 3.0.21.3.8.0. income for the lease and rent revenues of 21.3.8.1.3.0. lease on 21.3.8.1. the code shall be revenue for the Authority's area (not the living room area, pool, sports medicine), this space is not separable associated land lease in the construction of reservoirs, hunting leases 3.0. Revenue for 21.3.8.2. hotel services to the 21.3.8.2 Code apply hotels for the revenue service Hotels and halls 3.0.21.3.8.3. income from the letting of the immovable property to the 21.3.8.3 code apply revenue from all types of property letting-transport services, computer, equipment, horse rental exhibits 21.3.8.4. income of 3.0. land lease 3.0.21.3.8.9. other income for rent and rent To 21.3.8.9. the code shall apply the proceeds of a forest area rentals, hunting leases 21.3.9.0. income of 3.0. other budget institutions charge Services 3.0. Fee for persons 21.3.9.1. stay in institutions For social care 21.3.9.1. code attributed revenue received on stay social care institutions, as well as pensions for social care institutions for pensioners residing 3.0.21.3.9.2. income from the patient contributions. 21.3.9.3 3.0. Revenue on ticket sales To 21.3.9.3. the code shall apply the proceeds of a Museum, exhibition and other events entrance ticket sales revenue 21.3.9.4.3.0. on housing and utilities To apply code 21.3.9.4. revenue for the housing and public utility services-electricity , heating, sewerage 3.0.21.3.9.5. Revenue for the implementation of projects on the 21.3.9.5 attributed the revenue code, due to receiving orders for (competition) projects (exhibitions, event organisation) 21.3.9.6. income of 3.0. of science projects At 21.3.9.6. code subject to revenue resulting from the implementation of scientific research or commissioned project 3.0.21.3.9.7. Insurance companies receive compensation for car accident victims in car and rewards debit authority revenue 3.0.21.3.9.9. Other income for Services 3.0.21.4.0.0. other 21.3.0.0. unclassified group forecast revenue for the budget of the institutions provide institutional fees services and other revenues 1.9. Income from 21.4.1.0. palīgražošan and agricultural production, sales and production of the revaluation To 21.4.1.0. the code attributed revenue listed as rural (training) palīgsaimniecīb revenue, prisons and education palīgražošan business revenue and income from agricultural production, sales and production of the revaluation 21.4.1.1. income from 3.0. palīgražošan to extend the field code 21.4.1.1 (teaching) palīgsaimniecīb revenue , prison and education palīgražošan business revenue 21.4.1.2. income from 3.0. agricultural production and sales to the subject code 21.4.1.2 revenue listed as income from agricultural production and sales. Revenue from 21.4.1.3 3.0. agricultural production 21.4.1.3. code the revaluation To extend revenue listed as revenue from revaluation of agricultural production 3.0.21.4.2.0. Others this classification not classified revenue above 3.0.21.4.2.1. food and veterinary service revenue for State surveillance and control activities on the Code apply 21.4.2.1 food and veterinary service revenue arising from legislation in certain fees for national surveillance and control activities, including the production, distribution and maintenance of surveillance and control of fisheries products, the supervision and control of veterinary health certificate and proof of service of comparable, authorisation, recognition, registration of economic operators and the authorities, for the approval of veterinary medicines and veterinārfarmaceitisk products and renewal of registrations, veterinārfarmaceitisk activities licensing, product and product controls. 21.4.2.2. income from 3.0 managing partner partner group implemented the policy instruments of the European Union on the draft Code subject 21.4.2.2. features what the public authority (National Agency) received from the lead partner-non-governmental organisations or local-partner in the European Union implement the Group Policy tool projects 3.0. State agencies "21.4.2.3. Material reserves" revenue from the State reserve materials sales To the value of the code extend 21.4.2.3 State Material reserves agency "" revenue making, realizing national reserve-3.0.21.4.2.9. other previously unclassified special-purpose revenue 3.0.21.4.9.0. other previously unclassified paid services and own revenue To 21.4.9.0. code subject to other not classified above, paid services and the same revenue (seminars, lectures, counselling, organising a variety of investigations, various repairs and services and other services), and the revenue that is listed as identified surpluses counting 3.0.21.4.9.1. Inventory identified surpluses To 21.4.9.1. code subject to the revenue that is listed as identified surpluses counting 3.0.21.4.9.9. other previously unclassified own revenue

   

21.4.9.9. Code apply to other not classified above the budget of their own revenue (seminars, lectures, counselling, organising a variety of investigations, various repairs and services and other services) 7.0.21.7.0.0. Grant from the general revenue to the 21.7.0.0 Code apply grant from the general revenue to the budgetary authority the amount of the appropriations allocated 7.0. General 21.7.1.0. order the grant from the general revenue to the 21.7.1.0 Code apply grant from the general revenue that is not intended for the public in General 7.0 released. 21.7.2.0. Grant from the general revenue of the State budget to repay 21.7.2.0. code subject to the grant from the general revenue to be used for the repayment of the country in General 3.0.22.0.0.0. other State social insurance special budget revenue 3.0.22.1.0.0. The State social insurance special budget revenue from Exchange rate fluctuations 3.0.22.1.1.0. income from Exchange rate fluctuations in respect of the State social insurance special budget revenue code subject To 22.1.1.0. proceeds from the exchange rate fluctuations in respect of the State social insurance special budget revenue. The code uses the exchange rate available for the implementation of the budget. The budget authority shall ensure the analysis by budget forms 3.0. Revenue loss from 22.1.2.0. exchange rate fluctuations relating to the State social insurance special budget revenue To 22.1.2.0. code attributed revenue losses from Exchange rate fluctuations in respect of the State social insurance special budget revenue. The code uses the exchange rate available for the budget implementation, accounting records are classified as expenses; the budget authority shall ensure the analysis by budget forms 3.0.22.2.0.0. The State social insurance special budget revenue from (to) the deposit (s) To 22.2.0.0. the code shall be the State social insurance special budget revenue from (to) the deposit (s) to be used for the deposit amount transferred to the State budget presentation in progress 3.0.22.3.0.0. Interest income on the State social insurance special budget funds or deposit account balances To 22.3.0.0. code subject to the State social insurance special budget institutions listed in interest revenue for the investment of funds in the deposit account balances or 2.0.22.4.0.0.
Other State social insurance special budget revenue in accordance with legislation 2.0.22.4.1.0. Subrogation 2.0.22.4.2.0. Proceeds from the sale of shares and revaluation, revaluation of securities trading and To code 22.4.2.0. subject to the State social insurance special budget revenue on sale of shares and the valuation of securities trading and revaluation as well as revenue from long-term investment institutions of initial recognition in the balance sheet 2.0. Dividends from 22.4.2.1. capital 22.4.2.2. income from 2.0 shares sales 2.0. Revenue from capital 22.4.2.3. share revaluation 22.4.2.4. revenue 2.0. from initial recognition, long-term investment institutions balance sheets 2.0. revenue for VSA 22.4.4.0. State funded pension scheme administration 2.0.22.4.5.0. Contributions to the employment conditions of the privatisation contract for failure To apply the code of 22.4.5.0. the social insurance budget expected revenue from contributions to the employment conditions of the privatisation contract for non-performance 2.0. result of the 22.4.6.0. Capitalisation funds recovered To 22.4.6.0. the code shall be the principal sum of tax payments as a result of the capitalization of the recovery funds except for individual income tax as a result of the capitalization of the principal sum recover money 2.0.22.4.7.0. Previous budget periods, the State social insurance special budget and received in previous years, the unused funds from the budget earmarked revenue repayment attributed To 22.4.7.0 code in a special budget institutions accounts receivable amounts for previous financial years 22.4.9.0. other 2.0. not previously classified revenue 1.3.22.5.0.0. other social security contributions 1.3.22.5.1.0. in occupational pensions Accrued capital contributions to the State pension special budget 1.3.22.5.2.0. State social insurance contributions funded pension scheme To 22.5.2.0. code subject to occupational pension schemes as a result of the allocation received transfers from the State social insurance 1.3.22.5.9.0. other social security contributions 2.0.22.6.0.0. The rest of the State social insurance special budget revenues. revenue for 22.6.1.0 2.0. the State social insurance special budget balance in the use of the other above 2.0.22.6.9.0. unclassified revenue 6.0.23.0.0.0. Donations and gifts received On 23.0.0.0. code group applies received donations and donations from domestic and foreign natural and legal persons 6.0. Donations and donations of 23.1.0.0. income from Exchange rate fluctuations

6.0.23.1.1.0. income from Exchange rate fluctuations relating to the donation and gift the proceeds To 23.1.1.0. the code shall apply the proceeds from the exchange rate fluctuations relating to the donation and gift returns. The code uses the exchange rate available for the budget implementation 6.0.23.1.2.0. Revenue losses from Exchange rate fluctuations relating to the donation and gift the proceeds To 23.1.2.0. the code attributed revenue losses from Exchange rate fluctuations relating to the donation and gift returns. The code uses the exchange rate available for the budget implementation, accounting records are classified as expenses 6.0.23.2.0.0. Donations and donations of proceeds from (to) the deposit (s) To apply the code 23.2.0.0. the State budget authorities remitted the proceeds of (the) deposit (s) to be used for the deposit amount transferred to the State budget presentation to the 6.0.23.3.0.0. Interest income on donations and donations of budgetary funds or deposit account balances To 23.3.0.0. code subject to State and local authorities listed the budget interest revenue on donations and donations of budgetary funds for investment or deposit account balances 6.0.23.4.0.0. Donations and gifts received from the entities 6.0.23.5.0.0. Donations and gifts received from natural persons 6.0.23.6.0.0. natural way received donations and gifts "2. Regulations shall enter into force by 1 January 2007. Prime Minister a. Halloween Finance Minister o. Spurdziņš