Read the untranslated law here: https://www.vestnesis.lv/ta/id/138366
Cabinet of Ministers Regulations No. 495, Riga, 20 June 2006 (pr. No 33 15) the law "on real estate tax" for the application of rules Issued in accordance with the law "on real estate tax" in article 12 and paragraph 9 of the transitional provisions 11. subparagraph 1. provisions for certain law "on real estate tax" (hereinafter called the Act) application of taxable and non-taxable and taxable object detection, calculation of the tax, accounting, payment and tax relief, as well as the application of approved tax payment notice.
2. the terms used in the rules: 2.1. construction-law structures, with no sign of a building (such as a highway, street, road, bridge, tunnel, estakād, trunk pipelines, communication and power lines);
2.2. building-construction law is inspired by the process of land formation, which connected the way people and which is intended for human or animal shelter, or for holding objects (for example, residential home, all the way to the inadequacy of public buildings).
3. for the purposes of article 1 of the law of the second subparagraph of paragraph 1, tax-exempt real property used for the provision of medical services under the medical treatment Act, article 1, paragraph 3, and article 1 of the law on Veterinary point 8. By analogy to determine non-taxable buildings or parts thereof (space group) that use health care, in accordance with article 1 of the law of the second subparagraph of paragraph 16.
4. Article 1 of the law of the second subparagraph of paragraph 2 shall apply the exemptions laid down on the basis of 18 April 1961, the Vienna Convention on diplomatic relations, article 23 of 24 April 1963-Vienna Convention on consular relations article 32, of 13 February 1946, the United Nations Convention on the privileges and immunities of article 7 and of 2 September 1949 in the General Agreement on privileges and immunities of the Council article 7.
5. Article 1 of the law of the second subparagraph of paragraph 2.1:5.1 for the purposes of public roads and streets is article 4 of the law referred to in the first subparagraph and the ground beneath them, except the station building and the leased part of the railway land leased to the existing partition buildings or parts thereof and the ground beneath them in proportion to the leased area of buildings, as well as State and local roads and streets (under the Highway Traffic Act used the term "path") and the ground beneath them which to use is a right for all road users;
5.2 water and air navigation structures are as follows: 5.2.1 lighthouses, lights and molugun of the guidelines;
5.2.2. the primary and secondary radar;
5.2.3. the landing, ground surveys and meteorological radar;
5.2.4. labelling, Norma and rangefinder beacons;
5.2.6. means of control systems in the territory of the airport;
5.2.7. the aviation ground-air communication systems;
5.2.8. landing instrument systems;
5.2.9. Special information system of aviation.
6. for the purposes of article 1 of the law of the second subparagraph of paragraph 3, on the ground beneath the railway tracks constitutes the ground beneath the objects referred to in article 4 of the Railway Act, first paragraph 1., 2., 4., 5., 6, and 8, as well as in paragraph 3 and in paragraph 7, except for the ground stations in proportion to the area of the station and the railway leased the land for part of the existing partition iznomātaj buildings or parts (space groups).
7. for the purposes of article 1 of the law of the second subparagraph of paragraph 3, on public waters considered the Civil Code referred to in article 1102 littoral and the Civil Code referred to in the annex to lakes and rivers.
8. Article 1 of the law of the second subparagraph of paragraph 4 applies only to religious organizations for real estate that is established according to religious law.
9. The application of article 1 of the law of the second subparagraph of paragraph 4, on charity and social care of real estate used to be considered as real property, which is used for the free meals, naktspatversm, as well as other types of free assistance.
10. Article 1 of the law of the second subparagraph of paragraph 5, the economic activities referred to in the prohibition of certain categories of land is defined in the law "on especially protected natural territories of the flames," and other laws of the country in particular laid down the flames, protecting natural areas.
11. Economic activity is the production of goods, performance of work, trade, services and other activities for remuneration. The meaning of this paragraph on the business operation is not considered a fee for the provision of services according to national or local government budget authorities, as well as the use of land for the production of agricultural products for domestic consumption.
12. Article 1 of the law of the second paragraph of point 6 of the conditions applicable to cultural monuments, which are included in the national list of protected cultural monuments, approved the law "on the protection of cultural monuments". On the use of real estate cultural needs be considered its use for museums, art galleries, exhibitions, libraries, theatres, koncertdarbīb and the artistic amateur. By analogy to determine non-taxable buildings or parts thereof (space group), which use the cultural purposes in accordance with article 1 of the law of the second subparagraph of paragraph 16.
13. Article 1 of the law of the second paragraph of point 9: the meaning of the term "13.1. multi-family residential home" interpretation of the law, "James applied For State and local residential privatization" in article 1, paragraph 1. Apartment living at home also includes a variety of social groups kopdzīvojam home;
13.2. for multi-family residential parts, used to live in this House, is considered to be part of a living and not being used for carrying out economic activities. At the multi-family residential parts, used to live on, and the studios own the home sharing supposedly (roof, attic, stairwell, cellar, communications, equipment and other home-related service elements that are not functionally separable);
13.3. for multi-family residential buildings within the building are considered multi-family residential home, as well as garages, sheds, cellars and other outbuildings;
13.4. the individual residential house is the House in which there is one flat;
13.5. for individual residential building buildings considered to be contained in individual residential houses, as well as garages, sheds, cellars and other outbuildings;
13.6. Uptown building contained in the ranking of the inadequacy of the garage cooperative, if (it) is not carried out economic activity.
14. The application of article 1 of the law of the second subparagraph of paragraph 9, apartment or indivi dual residential home (home) letting accommodation is not considered economic activity.
15. The application of article 1 of the law of the second subparagraph of paragraph 11, shall not be subject to tax: the State and municipalities 15.1 the jurisdiction which is not transferred or leased in use;
15.2. orphan buildings, if they are not rented or leased.
16. for the purposes of article 1 of the law of the second subparagraph of paragraph 12, on the buildings, which are used in agricultural production, holding and storage be considered a building (for example, bovine, swine and sheep barns, stables, laidar, birds are small barns, granaries, hangar), as well as the inadequacy of agricultural inputs (such as cellars, greenhouses, livestock feed tanks, accommodation equipment, grain dryers). This paragraph does not apply to buildings or parts thereof (space groups) that are used for processing of agricultural production.
17. The application of article 1 of the law of the second subparagraph of paragraph 13:17.1. about building reconstruction according to Cabinet 1 April 1997 of Regulation No. 112, "General provisions" constitutes the building conversion, altering its volume and changing or preserving its functions. On the building's conversion be accepted starting the implementation of projects at the construction site after the construction permit, and marks it with the construction of the first entry in the journal. Or part of a building (space group) commissioning attest to the Cabinet of Ministers of 13 April 2004 the Regulation No 299 "rules for the structure of decision-making in operation" duly drawn up and approved the Act of building or its part (groups), or the acceptance into service of construction;
17.2. If the reconstruction is carried out in service building, article 1 of the law of the second subparagraph of paragraph 13 of the tax exemption does not apply to buildings or groups of reconstruction period.
18. The application of article 1 of the law of the second subparagraph of paragraph 16, on educational needs use the buildings or parts of buildings or parts thereof to be regarded as (Group), which use the preschool, elementary, secondary and higher education establishments for the provision of education function.
19. The application of article 1 of the law of the second subparagraph of paragraph 17, concerning nature protection to be used for the buildings or parts of buildings or parts thereof be considered (space gr Passport), which deployed equipment air pollutant capture and purification, air and water monitoring stations and buildings, which are directly involved in the proceedings referred to in this paragraph, as well as buildings which are directly involved in wastewater treatment, municipal and hazardous wastes (including radioactive), and municipal and hazardous waste storage and incineration process.
20. The application of article 1 of the law third, tax-taxable real property in proportion to the part of the real estate area, which is used in economic activities or are leased out.
21. in applying article 2 of the law, the first paragraph, where real estate property at the same time is both the owner and the legal possessor of real estate tax payer is the owner. If the distribution and Division of the land register only the real estate cadastre, the State Register of real property tax on the land paid person separated, in whose name the undivided land is registered in the land registry.
22. in applying article 2 of the law third: 22.1 (1) this part of the real property referred to in the legal possessor of the land which is located in a rural area until the completion of the reform of land tax starts to pay according to the law "on the completion of land reform in rural areas" in the fourth paragraph of article 2;
22.2. in paragraph 3 of this part shall apply to persons in possession of real property acquired on the basis of inheritance, as well as donations, leasing or seizures, including the agreement on the purchase agreement concluded, privatizēj the apartment, workshop or artists living space the State or municipality owned apartment house.
23. in applying article 2 of the law's fifth, for the users of the land and buildings to be considered a person with a State or local government institution decision country or municipality-owned land and buildings have been released, but in possession of the land user on which the State or a municipality-owned, privatization of the transferred or privatized apartment house – apartment house manager.
24. in applying article 3 of the law, to ensure that the calculated tax records, the municipality at the beginning of the taxation year for each taxpayer to open personal accounts.
25. Personal account lists the tax debt or overpayment amount for the period of pirmstaksācij as on January 1 of the tax year, calculate the amount of the tax for the current tax year, in addition to the calculated, and reduced the amount of the tax actually paid, as well as the calculated and paid late, the principal sum of money and increase penalties.
26. The municipality is not obliged to send taxpayer in comparison of legislation on tax debt (debt amounts to customers compare communication) for the previous taxation period.
27. personal accounts records shall be based on the tax paid for the period of notice or the register of taxable persons carrying fixed tax amount and payment deadlines, the amount of tax amendments and documents for payment of the tax (cash receipt voucher evidencing payment or doc file) or a refund of the excess amount to the payer (cash disbursement slip or other payment documents).
28. personal accounts records made in chronological order. It is not permissible to not explain edits.
29. The municipality after the real estate records of the location of the real estate tax payer in the real estate tax register. Entries in the register for each real estate property, its owner, the legal possessor or user shall be based on the State land service of information on Realtor-area, the cadastral value, and other necessary for the calculation of tax cadastral data. Each tax payer accounting register shall contain your order number. The accounting register records the real estate tax of dispatch of the notice or the date of issue.
30. following the exchange of data or inventory after turning, the amendment of the register. It also records the taxpayer that the tax payment obligation incurred during the taxation year, that is, by January 1, and make marks for those persons whose obligations end of the tax year.
31. If one object of immovable property ownership basis has several owners or proprietors, the entry in the register of the accounting records and the calculated tax amount for each of the co-owners (kopvaldītāj) separately.
32. Article 5 of the law the second part of the tax relief is applicable if the political party Act suppressed "for repressed persons status in the Communist and Nazi regime victims ' in the order is received the repressed person's certificate.
33. The politically repressed person, which, in accordance with article 5 of the law on the conditions of the second subparagraph are entitled to tax relief until the tax year February 1, submit to the municipality in whose administrative territory the property is situated, the following documents: 33.1. repressed identity card copy (showing original);
33.2. the application for tax relief;
33.3. the repressed person approved written assurance that land or part thereof and individual residential house or its part (space group) is not used in economic activities.
34. at first the provisions of paragraph 33 of the document referred to in the submission of subsequent tax years only presented this rule 33.2. and 33.3. the documents referred to.
35. If these provisions of the acts referred to in paragraph 33 submitted: 21.8. to tax year June 30, – tax relief applicable to the taxation year of the second half;
35.2. after tax year June 30, – tax relief applicable to the next tax year.
36. in applying article 6 of the law, the first paragraph, the municipality sends tax payment notification, including the following: 36.1. taxable person and taxable recipient;
36.2. the references to the law "on real estate tax" articles and local binding rules under which the tax is calculated;
36.3. the taxable objects and tax calculation;
36.4. tax payment deadline and a municipal account properties;
22.7. the liability of the taxpayer;
22.7. real estate tax payment notice for appeal;
22.8. the responsible Executive properties.
37. the Municipal real estate tax payment notification may be sent for each property object.
38. Real estate tax is paid according to the real estate tax payment notice (annex).
39. in applying article 6 of the law, the first paragraph, if the trustee is the person on a car or a boat garage owners cooperative society real estate, which is owned by individual members of the public in real estate as a whole, the municipality shall send the trustee total tax payment notification showing the calculated tax amount for each Member of the cooperative society real estate. If the garage is not a busy boxing land divided between the garage owners, the tax payment notification shall indicate only the total amount of duty relating to land.
40. in applying article 6 of the law, the first paragraph, the municipality on real estate tax amount reported, sending an apartment house on the niekotāj for the establishment of payment: for State or municipal 24.9. due to the privatization of the ownership or the land on which the State or a municipality-owned, privatization of the transferred or privatized multi-dwelling residential house;
40.2. the apartment owner owned land supposedly, if the taxable person is authorised in writing by multi-family residential home managers in his place to make tax payments and related transactions.
41. Apartment House Manager real estate tax payments collected from the bottom of the rules referred to in paragraph 24.9. apartments: 25.5. tenants, artists workshops and non-residential space for tenants and those property rights to the apartment, the artist works or non-residential space has got to the privatization of the dwelling, with the rent, the rent or apartment building management fee, including the tax payments to rent, rent or apartment building management fee;
41.2. privatised apartments, artist workshops, non-residential premises owners or legal possessor (registration of immovable property in the land register) with apartment building management fee, including tax payments apartment building management fee, if the taxable person is authorised in writing by the apartment building the kotāj of his apsaimn site to make tax payments and related transactions.
42. The application of article 6 of the law third: 42.1. If tax paid for more of the immovable property, located in the territory of one municipality, paid tax in the amount is allocated proportionally according to the individual objects;
26.2. If tax paid annually in advance, it must be paid in the taxation year by the first payment date.
43. Empowering apartment building managers to make a tax payment, tax payer sājum 10 days after the transfer of authority apartment building operator shall notify in writing to the relevant local authorities to the address where you send in tax evasion.
44. in applying article 7 of the law the second part:
44.1. the real property owner or legal possessor, logging in the municipality as the taxable property is presented or possession of supporting documentation and provide the following information in writing about the real estate cadastre number: 44.1.1.;
44.1.2. real estate objects in the cadastre (land units, buildings, constructions, space groups) cadastral designation;
44.2. the State real property owner or renter, log on to the local authorities as taxable persons, presented the use or rental of supporting documentation and provide the following information in writing: 44.2.1. If the use or rental of real property transferred: 126.96.36.199. the real property cadastre number;
188.8.131.52. real estate objects in the cadastral (land in the bass, one building, shipbuilding, space group, and land units) cadastral designation;
44.2.2. If in use or lease transferred to cadastral (land unit, part of the land, building, structure, facility group)-cadastral object cadastral designation.
45. in applying article 8 of the law of the fourth part of the State revenue service, random checks carried out by the municipal real estate tax calculation, collection and accounting compliance with rules of law.
46. After paragraph 45 of these rules the checks referred to in the State Revenue Service Act shall be drawn up in duplicate. One copy of the legislation of the State revenue service issued by the municipality. Where: 46.1. Municipal Council (the Council) has adopted the decision illegal, not related to specific taxpayers, the examiner shall inform the regional development and local Government Minister, who is the law "On local governments" in article 49 in the order suspends unlawful Municipal Council (Council) binding rules or other laws or their individual points;
46.2. the law relating to breach of duty calculation for a particular taxable person, the examiner will ask the municipality to prevent the violation in question must, as well as inform in writing to the tax payer.
47. the law of land users in the transitional provisions for the purposes of paragraph 3:29.3. person: 47.1.1. pursuant to statutory authority for a decision of the land reform, the land granted during regular use, as well as the person who actually uses (uses) the land without documentation of land use rights;
47.1.2. with State or local authorities of the State or local government for a decision-owned building, which is on a State or local jurisdiction for the land has been given possession;
47.2. the apartment building managers: 47.2.1. where on Earth is in a State or municipality-owned, privatization of the transferred or privatized apartments;
47.2.2. contract with the authority in the management of the State or municipality-owned apartment building not privatized in part (about part of the land in proportion to the part of the House not privatized).
48. The State revenue service territorial institution, carrying out tax audits of taxpayers and breaches are discovered real estate tax calculations for the buildings and structures in writing inform the authorities concerned, specifying additional or reduced estimated tax amount.
49. in applying the law, the transitional provisions of paragraph 8, of the State or municipality-owned buildings and structures which are not legal persons the balance sheet accounts, the tax is calculated from the State land service in certain counting values. Declarations and statements submitted by that State or municipal property or a tenant.
50. the investment management company owned by the existing buildings and structures the tax rate applied to buildings and premises for carrying marked their oversight of investment funds in the annual accounts, according to the investment management community.
51. The application of the transitional provisions of the law of 2 point 9.) ("a", for use in agricultural production structures of them had grounded platform for moving livestock, open surface and pusiedziļināt fertilizer and fodder storage facilities with wooden floors and walls, brick or stone masonry, monolithic or precast concrete elements.
52. The application of the transitional provisions of the law of 2 point 9.) ("d" below the point for local pipelines and cables are to be considered as those branches from the main pipes and lines (cables) or is on one of the municipal administrative territory. Local pipelines are local surface or underground gas pipes, cold and hot water, steam or compressed air pipelines, watertower, wells, fountains and hydrants, sewage networks and wastewater collectors. Local cables are local surface or underground electric cables, power lines, communication cables and palīgietais (transformer stations and substations, telegraph poles), local television cables and related shared antenna.
53. in applying the law, the transitional provisions of paragraph 9 of the "h" point, as nature protection structures shall be considered to be used for sewage treatment plants, municipal and hazardous waste landfills, storage, incineration of mu sank, and waste disposal (including radioactive) used in the construction.
54. the taxable Act transitional provisions of paragraph 9 3 and 6 in certain buildings and premises of real property tax statement and report to the municipality and the State revenue service territorial institution may submit, also sent by mail. In this case the statement or the submission is postmarked date specified. If the legal and physical persons, legal possession, usage or rental is only exempt buildings and constructions, that person does not submit to the State revenue service territorial authority and the municipality building and premises real estate tax return and report.
55. local and State revenue service territorial institution may agree with the tax structure for buildings and real estate tax declarations and reporting, as well as the summary declaration and the summary report of the additional submission in electronic form.
56. in applying the law, the transitional provisions of paragraph 9, subparagraph 5 a taxable person carries out its municipal tax payments in the account specified in the administrative territory the taxable buildings and structures or parts thereof (space group).
57. in applying the law, the transitional provisions of paragraph 9, paragraph 11, after the receipt of the application to the local property tax debt and recovery function with the taking over of the State revenue service month, identify those persons that the property taxable items are located in the territory of this municipality only.
58. at paragraph 57 of these rules the taxable person referred to in the identification of the State revenue service within 15 working days shall transfer the relevant municipality property tax debtor list. This list identifies each of the debtor's property tax and calculated the amount of the principal sum demanded unless the increase and delay the amount of money, as well as by municipalities requires you — another with property tax debt management related documentation (Declaration, a copy of the report).
59. The municipality after property tax debtor list from the State revenue service shall notify the taxpayer in writing of the debt recovery function and property tax debt, indicating the account to be charged for property tax debt payments for the previous tax period.
60. If the taxable person does not agree with the information specified in the municipal property tax debt around, he 30 days after written receipt of such information can be requested in writing to the State Revenue Department to check the property tax increase demanded unless the principal sum, and delay calculation, informing the local government. The State revenue service examination is carried out within three months after the taxpayer's receipt of the claim and of its results in writing to the taxpayer and the relevant authorities.
61. Be declared unenforceable in the Cabinet of Ministers of 4 April 2000, the Regulation No 131 "law" on real estate tax "application rules" (Latvian journal, 2000, 125./126.nr.; 2001, 68 no; 2002, 111 no; 2003, no. 183).
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by 28 June 2006.
Annex to the Cabinet of Ministers of 20 June 2006 regulations no 495 real estate tax payment model communication Minister of finance Spurdziņš o.
Search Translated Laws of Latvia