Cabinet of Ministers Regulations No. 315, Riga, 2006 April 25 (Mon. No 24 12) order in which jurisdiction the State property accounting, valuation, marketing, transfer free of charge, the destruction and the realization of revenue transfers to the State budget Issued in accordance with the law "on the State revenue service" in article 8 (3) i. General questions 1. determines the order in which jurisdiction the State property accounting, valuation, marketing, transfer free of charge, destruction and disposal of the assets of State budget revenue.
2. the Bezmantiniek shares of the company to exercise responsibility in accordance with the laws and regulations that determine the bezmantiniek of the capital acquisitions and sales.
3. the excise goods seized, disposed of and destroyed in accordance with the laws and regulations that govern the excise goods seized, alcoholic beverages, tobacco, petroleum products, soft drinks and coffee, use, recycling and disposal procedures.
4. after the entry into force of the decision or judgment of the seizure, the recognition of orphan, bezmantiniek, find the property which go public as the property of the Finder, locate the hidden treasure, on political organizations (parties) for the illegal, including anonymously and illegally received gifts (donations), from which a person refused the State, as well as the rights of succession of State-owned assets and gone public officials ' incomes and property benefits in breach of the statutory limits or in proportion to the increase in responsible authority within five working days: 4.1 a written (including electronic) shall notify the State revenue service territorial authority on property location;
4.2. the jurisdiction of the State, together with a document showing the removal of property, and certify the copy of the decision or judgment shall be referred to the State revenue service territorial authority on property location.
5. After the Authority's decision or judgment of the receipt of the goods or withdrawn evidence (hereinafter goods) or remove the document seizure of State Agency "spare" (further – the Agency) immediately, but not later than within five working days: 5.1 the written (including electronic) shall notify the State revenue service territorial authority on property or document location;
5.2. the property along with the removed property or evidence and the assessment of the Act the description or the documents along with the removed property and removed the documents and certificate and a certified authority decision or judgment of the Court shall forward a copy of the State revenue service territorial authority on property or location of the document. If the property is disposed of by the Agency from the deposit account is transferred to the State revenue service territorial institution specified in the State budget to account revenues from those sales, as well as submit the documents referred to in this subparagraph shall state revenue service territorial authority when the Agency location.
6. the State revenue service territorial authority after 4 or 5 of these rules laid down in point of receipt of documents: 6.1. create a storage location or property in accordance with the laws and contracts with merchants, farmers or fishermen, the agency holding company or individual on the State jurisdiction over goods (such as food, animal, fish). Property in possession of passes, creating this provision, paragraph 12;
6.2. within three working days of the organized State jurisdiction, the transfer free of charge or destruction;
6.3. from the revenue generated by a property of the jurisdiction of the State, shall bear the costs relating to the jurisdiction of the State of the storage, marketing, transfer free of charge or destruction and is evidenced in documentary, as well as control the revenue contribution from the national budget.
7. jurisdiction the State stores, distributes, transmits the free or destroyed in accordance with the appropriate scope of the regulatory laws, respecting the environment. The food and veterinary supervision in the country of marketing the property jurisdiction, transfer free of charge or destruction shall be carried out under the supervision of the food and veterinary regulatory legislation, written agreement with the food and veterinary service offices.
8. The State shall exercise jurisdiction over the property, the transfer free of charge or destroy these rules laid down in paragraph 20 in the presence of the Commission.
9. the State revenue service territorial institution, which made the country the jurisdiction is responsible for the integrity and preservation of property not of its making and realization of transfers, transfer free of charge or for destruction.
10. State the jurisdiction by the State revenue service territorial authorities took, forbidden to put in use the legal or natural persons before the realization of property, the transfer free of charge or destruction, as well as prohibited from buying the State revenue service and other officials and employees who described and have removed the property.
11. the State revenue service territorial institution at least five working days before the State jurisdiction over property sales, transfer or destruction of free places the announcement the State Revenue Service website on the internet. Exercising the jurisdiction of the State property of the auction announcement puts the State Revenue Service website on the internet and in the newspaper "journal".
II. jurisdiction of the State record 12 State revenue service territorial authority after 4 or 5 of these rules laid down in point of receipt of documents within five working days and shall adopt the list of things the State jurisdiction, creating a State of acceptance of jurisdiction and the transfer Act (hereinafter referred to as the Act of acceptance of the goods) (annex 1) in duplicate. One copy is kept at the State revenue service territorial institution, the other institution or agency who transferred the property to the State jurisdiction.
13. This provision 12, 14, 15 or 22. acts referred to in paragraph 2 of the State revenue service territorial institution registered under the jurisdiction of the State records in the register (hereinafter property accounting records) (annex 2).
14. If a State jurisdiction over property within the time specified in the contract is not realized, shall draw up a country property revaluation law jurisdiction (hereinafter referred to as property revaluations) (annex 3). One copy is kept at the State revenue service territorial institution, the other puts the trader who received State jurisdiction to the realisation.
15. the jurisdiction of the State of destruction drawn up by the State competent destruction Act (hereinafter referred to as the Act of destruction) (annex 4) in duplicate. One copy is kept at the State revenue service territorial institution, the other puts the trader or body that destroyed the State jurisdiction.
16. the assessment of property, revaluations or destruction of the signature Act of the members of the Commission and approved by the State revenue service territorial Director or his or her authorised representative.
17. The economic operator to which the jurisdiction of the State property is transferred for disposal or destruction, and the authority to which jurisdiction a State assets transferred free of charge or disposal, the State revenue service territorial institution opening personal account (annex 5). Assigns a number to the account corresponding to the goods or destruction of the assessment Act, mandatory form number. Entries in the personal account shall be made on the basis of the pay documents and other documents. Personal account switch when all payments have been paid on the property to the State jurisdiction. If the property is transferred or disposed of free of charge, personal account switch on the basis of the assessment or destruction of property.
18. the adoption of the Act to each property in the State revenue service territorial institution to the individual case, the machine that stores all documents relating to the case.
19. the adoption of the law of property, property valuation, property revaluations Act Act and the destruction of the Act is a mandatory document.
III. jurisdiction of the State assessment 20. jurisdiction of the State property Before disposal, transfer free of charge or the destruction of the State revenue service territorial authority with the State revenue service territorial authorities order the Director creates a State jurisdiction over property assessment Commission (hereinafter the Commission). The Commission shall include the following: 20.1. State revenue service territorial authorities;
20.2. the merchant agent who accepts things for sale or disposal;
20.3. the representative of the institution to which the assets transferred free of charge;
20.4. the jurisdiction of the State the person responsible storage;
20.5. specialist (expert), if you need a specialist (expert) participation in the work of the Commission.

21. The Commission assesses property (excluding State jurisdiction over real estate and property sales, which limits determined by law), taking into account existing in Latvia the average market price of the property at the time of the evaluation, the evaluation of at least three comparable offers. To assess individual property, the Commission should have the right to request a certified appraiser's opinion. The Commission shall also determine the assessment of property subject to the reduction gear wear stage in its assessment. The assessment by the Commission confirms the State revenue service territorial Director or his or her authorised representative.
22. the Commission's assessment of the State of the record property jurisdiction description and assessment of the Act (hereinafter referred to as the assessment of property Act) (annex 6). Property assessment Act shall be drawn up in duplicate. One copy is kept at the State revenue service territorial institution, the other puts the trader who received the State for disposal, property of the jurisdiction or authority, which made the country the jurisdiction without charge.
23. If a State property in the contract with the merchant within the time limit is not enforced, the Commission shall state the jurisdiction and determine that the rules laid down in paragraph 21 of the property assessment.
24. the Commission's jurisdiction before the State property sales, transfer free of charge or check the compliance with the destruction of goods receipts.
IV. State jurisdiction over property sales, transfer free of charge or the destruction of 25 State revenue service territorial institution, organized a State jurisdiction, the survey, no less than three merchants and financially advantageous tender to close a contract for State jurisdiction over property sales. If the tenders submitted are equal, priority is the economic operator who logged on the first. If a State jurisdiction property rating exceeds 10000 lat, the merchant country shall exercise jurisdiction over the property auction. Auction regulations into line with the State revenue service territorial institution and participate in the auction of the State revenue service territorial institution representative. State revenue service territorial institution State jurisdiction to the operator to be transferred with the property assessment for disposal Act.
26. the assessment of property deed transfers free of charge following the State jurisdiction: 26.1. property that is of historical, artistic or scientific value, national or municipal authority;
26.2. State jurisdiction books, manuscripts and documents, which are scientific, technical, literary, artistic or historical value to the national or local-authority;
16.3. a State jurisdiction over real estate — public joint stock company "national real estate" possession, except in accordance with the law "on State and municipal residential privatization" privatization of State jurisdiction to be in a residential home, the State-owned national and joint ownership share another person's shared ownership in existing viendzīvokļ residential home and apartment property, as well as the country of jurisdiction of national forest land and the State of jurisdiction not built on farm land in rural areas;
16.4. in accordance with the law "on State and municipal residential privatization" privatization of State jurisdiction to be in a residential home, the State-owned national and joint ownership share another person's shared ownership in existing residential home and viendzīvokļ housing estate, the property of the relevant municipality or State Agency "housing agency" possession for further privatisation, on the basis of an order of the Cabinet of Ministers;
26.5. State jurisdiction to the national forest land-Ministry of the environment or the Ministry of agriculture, if in possession of the land in accordance with the law "on State and municipal land property rights and the reinforcement of land" in the land of the record to state that the Ministry of the word person;
16.5. a State jurisdiction not built the farm land in rural areas, the municipality concerned property based on the order of the Cabinet of Ministers;
16.6. the jurisdiction of the State capital, national capital transfer to requesting institution in accordance with the law "on State and local government owned capital shares and enterprises";
16.7. the things that perishable that may not realize or disposal of associated with proposed expenditure exceeds the expected sales revenue, State and local government authorities for use according to their job. If the country property of the jurisdiction applying more national or local authorities, with priority given to the national or local authorities who first logs on, following the principle of rotation. State and local authorities of the State where the jurisdiction they have received, made records accounting records.
27. Property evaluation is an accompanying document, if the State revenue service territorial institution shall transfer assets trader for sale or transfer to the institution free of charge.
28. State jurisdiction over property disposed of in the following cases: 28.1. If it is found to be unfit for distribution or dissemination prohibited;
28.2. If it has expired;
17.6. If the expected marketing expenses exceed estimated revenue (except where the jurisdiction transferred to the State free of charge);
28.4. If a vehicle older than 20 years and the prescribed rating less than 200 lats, or if the vehicle identification number in a particular rating less than 200 lats.
29. the State revenue service territorial institution in accordance with the relevant areas of legislation governing the Organization of the State property of the jurisdiction (for example, food, video, perfumery) destruction (eg, burning, crushing, draining), choose a financially advantageous way of disposal and contracts with merchants on State jurisdiction in the destruction or destruction of these things itself.
30. Creating destruction Act, indicates the quantity of destroyed property, valuation and disposal.
31. the State revenue service territorial institution country jurisdiction be transferred to the merchant for destruction with destruction Act.
32. the Act of destruction is an accompanying document, if the State revenue service territorial institution shall transfer assets trader for disposal.
V. concluding questions 33. Be declared unenforceable in the Cabinet of Ministers of 19 May 1998, the regulations No 188 "rules on the jurisdiction of the State accounting, evaluation and marketing" (Latvian journal, 1998, 147-149,/330.nr.; 1999, 326.25. no; 2000, 133./135.nr.; 2004, 81, 140. No; 2005, 20. no).
34. the forms of State jurisdiction over property records, which are typographic printed to this provision to the date of entry into force, shall be valid until 30 June 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 29 April 2006.
 
Annex 1-6 ZIP 43 kb