Provisions On The Criteria By Which Societies And Foundation-Owned Buildings And Premises Are Exempt From Real Estate Tax

Original Language Title: Noteikumi par kritērijiem, pēc kuriem biedrībām un nodibinājumiem piederošās ēkas un būves netiek apliktas ar nekustamā īpašuma nodokli

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/133375

Cabinet of Ministers Regulations No. 285 in 2006 Riga April 11 (Mon. No 21 § 1) rules on the criteria by which societies and foundation-owned buildings and premises are exempt from real estate tax Issued in accordance with the law "on real estate tax" 1. the second paragraph of article 18 and article 12 1. provisions lay down the criteria for the associations and foundations (hereinafter referred to as society's) own buildings and premises are exempt from real estate tax. 2. real estate tax shall be applied to societies-owned buildings and structures which meet the following criteria: 2.1. ownership of the buildings and structures are fastened in the land;
2.2. buildings and structures belong to the Association, to which the public good of the organization law of the public good has been awarded the status of the Organization, or society of people with disabilities;
2.3. buildings and structures are used for the public good, the scope laid down in the decision on the Organization of public benefit status (with the exception of associations belonging to disabled people). 3. Society, which owned the buildings and structures meet these rules referred to in paragraph 2, the criteria until the tax year January 31, the Ministry of finance submitted the written application accompanied by the following documents: a copy of the certificate of the land register 3.1;
3.2. the national land service statement of Association-owned buildings or structures in the last specified cadastral value, indicating the local administrative area in which the building or structure is located;
3.3. the written proof that society belonging to the building or structure is used for the public good, the scope laid down in the decision on the Organization of public benefit status. 4. If part of a building or part of a building is used according to this provision the bottom point 2.3, the tax exemption applies to that part of a building or structure. 5. The Ministry of finance to the taxation year, 15 February (2006-up to 15 May) summarizes these provisions received 3. documents referred to in paragraph 1, shall prepare and submit to the Minister in the Cabinet of a draft regulation on society, exempt from real estate tax payments for these buildings and construction sites. 6. Tax exemption is granted for a single tax year, and its application to launch with the next tax year January 1. 7. If the municipality notes that someone from the list of buildings owned by the society or the use of the construction does not comply with the provisions referred to in point 2.3 criterion, it shall inform the Ministry of finance. 8. The Ministry of Finance on the basis of the information provided by the municipality, during the month prepare a draft law on the amendment of the rules referred to in paragraph 5 of the Cabinet of Ministers regulations providing for from the list of societies concerned, which does not comply with the provisions referred to in point 2.3 criterion. 9. by paragraph 8 of these provisions of the Act referred to in the entry into force of the municipality two weeks carried out tax calculation and sends the relevant Association statement on taxation taxation year, to which it had granted tax exemption. Prime Minister-Minister of defence (A). the Minister of finance Slakter-cultural Minister h. demakova