Rules For The Classification Of Budget Revenue

Original Language Title: Noteikumi par budžetu ieņēmumu klasifikāciju

Read the untranslated law here: https://www.vestnesis.lv/ta/id/124831

Cabinet of Ministers Regulations No. 1032 in Riga in 2005 (27 December. 77 11. §) rules on budget revenue classification Issued under the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph 1. determines the budget classification of revenues, used the State budget and local budgets, as well as State and municipal budget institutions (hereinafter referred to as the budgetary authority) budget planning, accounting and reporting.
2. Budget revenue classification codified forms of revenue to ensure the systematic collection of information, and processing.
3. Budget revenue classification (annex): 3.1 group that describes the type of revenue after economic nature: 3.1.1. taxation apply 1.0. Group;
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;
3.1.5. transfer the 5.0. Group;
3.2. the marking codes;
3.3 code name;
3.4. code usage explanation.
4. Data processing system in every budget revenue classification level to the point of not removed.
5. the budgetary authority shall ensure the budget laid down in these rules for the use of the classification of revenue planning, accounting and reporting. Authorities said the rankings used in the planning of the budget according to their discretion. Budget revenue classification use of the reporting and review deadlines determined by the law on the preparation and submission of the report.
6. Be declared unenforceable in the Cabinet of Ministers of 25 January 2005, the provisions of no. 63 "rules on the classification of budget revenue" (Latvian journal, 2005, 16, 88, 201. no).
7. the regulations shall enter into force by 1 January 2007.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by 1 January 2007.
 
Annex a Cabinet 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 codes apply To 1.1.0.0. 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 revenue the year 1.1. 
1.1.2.0. Patentmaks 1.2. 
1.2.0.0. Proceeds from the legal person income tax 1.2. 
1.2.1.0. Corporate income tax code relate To revenue, 1.2.1.0. paid to the State budget in accordance with the law "On enterprise income tax" 1.2. 
1.2.2.0. Tax debt on the code attributed revenue 1.2.2.0. 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. 
2.2.0.0. State social security payments To code 2.2.0.0. subject to 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. on the Code apply social 2.3.0.0. tax contributions calculated and is not transferred (debt payments) in accordance with the law "on social tax" 1.4. 
4.0.0.0. Property taxes 1.4. 
4.1.0.0. Real estate tax code relate 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 in 1.4. 
4.1.1.1. Real Estate transfer tax in the current financial year revenue of 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 premises in 1.4. 
4.1.2.0. Real estate tax for buildings and premises in the current financial year revenue of 1.4. 
4.1.2.2. Property tax on buildings and structures of previous years show 1.4. 
4.2.0.0. Property tax debt on the code attributed revenue 4.2.0.0. paid in State and local government budgets in accordance with the law "on property tax" norms. They are property tax debt payments to 1.4. 
land tax debt 4.3.0.0. on the code attributed revenue 4.3.0.0. paid in State and local government budgets in accordance with the law "on land" norms. They are a land tax debt payments 1.0. 
5.0.0.0. Taxes on goods and services 1.5. 
5.1.0.0.1.5 value added tax. 
5.1.1.0. Domestically collected value added tax code relate 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 on the code 5.1.2.0 attributed revenue. calculated and is not paid to the State budget in accordance with the law on turnover tax "1.5. 
5.1.3.0. value added tax collected, omitting the goods for free circulation on the Code apply 5.1.3.0. value added tax revenue that in accordance with the law "on value added tax", the first part of article 33 of the State budget paid by omitting the goods for free circulation domestically 1.5. 
5.1.4.0. The value added tax on the purchase of new vehicles to code 5.1.4.0. 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 1.5. 
5.1.5.0. European Union lodging the persons not registered for value added tax on electronically supplied services To code 5.1.5.0 attributed revenue. in lieu of the State budget in accordance with the law on "value added tax" article 32 1.5. 
5.1.6.0. moving the value added tax on electronically supplied services To code 5.1.6.0. apply Latvia nodded the 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 transferred by the Member States in the budget of the Republic of Latvia in accordance with the law "On value added tax" and the Council of Europe of 7 October 2003 Regulation No 1798/2003/EC on administrative cooperation in the field of value added tax in the , 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 5.2.1.0. subject to the 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 on fermented beverages 1.6. 
5.2.1.4. the excise duty to intermediate products and 15% vol. for 1.6. 
5.2.1.5. the excise duty to intermediate products above the 15 to 22% vol. for 1.6. 
5.2.1.9. Excise duty on alcoholic beverages, other 1.6. 
5.2.2.0. Excise duty On beer code 5.2.2.0. 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. apply code revenue paid to the State budget in accordance with the law on excise tax "1.6. 
5.2.4.0. Excise duty on tobacco products on the code attributed revenue 5.2.4.0. 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 on cigars and cigarillos 1.6. 
5.2.4.3. excise duty on a finely cut smoking tobacco cigarettes around 1.6. 
5.2.4.4. excise tax other smoking tobacco 1.0. 
5.2.5.0. repayment of excise duty in accordance with the law on excise tax "1.6. 
5.2.5.1. excise tax rebate to diplomats and international organizations located in the Republic of Latvia, the Republic of Latvia purchased drinks For 5.2.5.1. extend the code from the State budget paid back the amount of the excise duties in accordance with the law "on the excise tax" 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 on tobacco products purchased on the code of the country apply 5.2.5.2. budget the repayments of excise tax amounts in accordance with the law "on the excise tax" article 20 1.6. 
5.2.5.3. excise tax rebate to diplomats and international organizations located in the Republic of Latvia, the Republic of Latvia purchased other excise goods  
 
 

5.2.5.3. The code allocated from the State budget paid back the amount of the excise duties in accordance with the law "on the excise tax" 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 petroleum products subject to the code of the country 5.2.5.4. budget the repayments of excise tax amounts in accordance with the law "on the excise tax" article 20 1.6. 
5.2.5.5. excise tax rebate on fuel oil, substitute products and components thereof, which kolometrisk index is equal to or greater than 2.0 or kinematic viscosity is less than 500C or greater and 25cS were used for the production of thermal space heating and hot water preparation For 5.2.5.5. extend the code from the State budget paid back the amount of the excise duties in accordance with the law "on the excise tax" article 18, part 7 of 1.6. 
5.2.8.0. Excise duty on coffee code 5.2.8.0. subject to the revenue paid to the State budget in accordance with the law on excise tax "1.6. 
5.3.0.0. the excise duty Levied upon goods for release for free circulation (importing) To code 5.3.0.0. subject to the 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 duty on a 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 on cigars and cigarillos 1.6. 
5.3.4.3. excise tax finely cut smoking tobacco cigarettes around 1.6. 
5.3.4.4. excise tax other smoking tobacco 1.0. 
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 in 1.6. 
5.3.7.7. excise tax, its counterpart for kerosene and components, used as fuel for 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, which is used as fuel for 1.6. 
5.3.8.0. excise tax coffee 1.6. 
5.3.9.1. Excise duty on fuel, the substitute products and components for which the index is colorimetric less than 2.0 and kinematic viscosity at 50 GC is less than 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 that are 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. 
5.4.0.0. taxes on certain goods and services 1.1. 
tax on gambling 5.4.1.0 code 5.4.1.0. subject to the 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 code Lotteries 5.4.2.0. subject to the revenue paid to the State and local government budgets in accordance with the law on lotteries and gambling fee and tax "1.8. 
5.4.3.0. Car and motorcycle tax code 5.4.3.0. be subject To duty, lodged in the State budget for passenger cars and motorcycles under the law "On car and motorcycle tax" 1.8. 
5.4.3.1.1.8 the passenger car tax. 
5.4.3.2. Motorcycle tax 1.9. 
5.5.0.0. taxes and payments for the right to use individual item 1.9. 
5.5.3.0. tax on natural resources code 5.5.3.0. subject to the revenue paid to the State and local government budgets in accordance with the law on natural resource tax "1.9. 
5.5.3.1. The natural resources tax on the extraction of natural resources and environmental pollution in 1.9. 
5.5.3.2. Natural resource tax on environmentally harmful goods 1.9. 
5.5.3.3. The natural resources tax on goods package 1.9. 
5.5.3.4. The natural resources tax on the use of radioactive substances 1.9. 
5.5.3.5. The natural resources tax on incineration of hazardous waste and the properties of subsoils valid use of 1.9. 
5.5.3.6. The natural resources 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 1.6. 
5.6.0.0. Domestic excise tax collected oil products and their components 1.6. 
5.6.7.0. Inland collected excise tax On petroleum products code 5.6.7.0. 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. the 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 in 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 at 50 GC is less than 25 CST, which is used as fuel for 1.6. 
5.6.9.1. 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 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 tax 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 that are 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 amount of petroleum products in 1.7. 
6.0.0.0. Customs duty 1.7. 
6.1.0.0. Import duty 1.7. 
import duties on agricultural goods 6.1.2.0. to code 6.1.2.0. subject to import duty, lodged in the State budget for agricultural duties and other import charges introduced under the common agricultural policy or the specific arrangements applicable to certain goods resulting from the processing of agricultural products, to ensure that 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 apply To 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 which are not members of the European Community 1.1. 
6.1.4.0. Compensation payments To code 6.1.4.0. subject to provisional or definitive countervailing duties shall be paid to the State budget, for the 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 which are not members of the European Community 1.1. 
6.2.0.0. Export tax 2.0. 
8.0.0.0. income from business and property. 
8.1.0.0. income from financial investments on the code attributed revenue 8.1.0.0. 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 of 2.0. 
8.1.1.0. income from equity sales and trading of securities revaluation, revaluation and The code attributed revenue 8.1.1.0. listed as revenue on the sale of shares and the valuation of securities trading and revaluation 8.1.1.1. 
Proceeds from the sale of shares in 8.1.1.2. 
Revenue from capital revaluation 8.1.1.3. 
Income from securities trading 8.1.1.4. 
Revenues from revaluation of securities 2.0. 
8.1.1.0 capital. income from the sale of securities trading and revaluation on the code attributed revenue 8.1.1.0. listed as revenue on the sale of shares, securities trading and revaluation of 2.0. 
revenue from investment 8.1.2.0. subsidiaries and associated corporations in the revaluation To 8.1.2.0 attributed revenue code listed as 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 To the authority code 8.1.3.0 apply revenue listed as long-term investment institutions of initial recognition in the balance sheet. 
8.2.0.0. income from payment by the Bank of Latvia on the code attributed revenue 8.2.0.0. paid to the State budget in accordance with the law "on banking" article 181 (1) of 2.0. 
8.3.0.0. income from dividends (income from public (municipal) capital) to the code attributed revenue 8.3.0.0. listed as income on the State capital and paid to the State budget in accordance with the laws and regulations on the procedures are identified and included in national budget profit share payable and other charges for the use of State capital. 
8.3.1.0. Proceeds from the shares of the company "Latvian State forests" 2.0. " 
8.3.9.0. other income from dividends (income from public (municipal) capital) To code 8.3.9.0. apply other income from dividends and from the State (municipal) capital of 2.0. 
8.4.0.0. Interest income on loans in the national currency. 
8.4.1.0. National budgetary interest receivable on loans in the national currency. 
8.4.1.1. 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 2.0. 
8.4.1.2. National budgetary interest receivable on loans in the national currency of the State social insurance budget 2.0. 
8.4.1.3. National budgetary interest receivable on loans in the national currency of the municipalities 2.0. 
8.4.1.9. National budgetary interest receivable on loans in the national currency of the Corporation to 2.0. 
8.4.2.0. Local budget interest receivable on loans in national currency 8.4.2.1. 
Municipal budget of interest receivable on loans in the national currency of the authorities 8.4.2.9. 
Municipal budget of interest receivable on loans in the national currency of the Corporation to 2.0. 
8.5.0.0. Interest income on loans in foreign currency. 
8.5.1.0. National budgetary interest receivable on loans in foreign currency 8.5.1.1. 
The national budgetary interest receivable on loans in foreign currency from the State budget authorities, with the exception of State special social insurance budget 8.5.1.2. 
The national budgetary interest receivable on loans in foreign currency from the State social insurance budget 8.5.1.3. 
The national budgetary interest receivable on loans in foreign currency from municipalities 8.5.1.9. 
The national budgetary interest receivable on loans in foreign currency from enterprises 2.0. 
8.5.2.0. Municipal budget of interest receivable on loans in foreign currency 8.5.2.1. 
Municipal budget of interest receivable on loans in foreign currency from local authorities 8.5.2.9. 
Municipal budget of interest receivable on loans in foreign currency from enterprises 2.0. 
8.6.0.0. Interest income from deposits and account balances. 
8.6.1.0. Interest income from deposits To code 8.6.1.0. subject to the revenue that is listed and paid to the State or local government budget on deposits in Bank deposits or credit institutions. The budgetary authority records provide intelligence by budget forms 2.0. 
8.6.1.1. National budgetary 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 institutions. 
8.6.1.2. Municipal authorities or local government budget interest income on deposits, deposits in local banks and credit institutions of Latvia To apply the code 8.6.1.2. revenue that listed and paid out to the local authorities or local government budget for local government deposits in Bank deposits or credit institutions. The budgetary authority records provide intelligence by budget forms 2.0. 
8.6.2.0. Interest income from the account balances of 2.0. 
8.6.2.1. 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 in its Analytics provide tracking on budget forms 2.0. 
8.6.2.2. Municipal authorities or local government budget interest income on the municipal account balances at the Bank of Latvia or credit institutions To apply the code 8.6.2.2. revenue paid to municipal or local authorities for municipal budget account balances at the Bank of Latvia or credit institutions. The budgetary authority in its Analytics provide tracking on budget forms 2.0. 
revenue and revenue 8.7.0.0. loss from derivative financial instruments result 8.7.1.0. 
Income from derivative financial instruments result in code 8.7.1.0. apply proceeds from the net of payments between two interest rate swaps and Futures interest rate contract, the parties to the 8.7.2.0. 
The revenue loss from derivative financial instruments result in code 8.7.2.0. net revenue subject to losses arising from payments between two interest rate swaps and Futures interest rate contract parties 2.0. 
8.9.0.0. 

Other financial income 8.9.1.0. 
The proceeds from the credit To the deletion code 8.9.1.0. subject to the revenue that credit deletion listed from 8.9.2.0. 
Revenue from unsafe (doubtful) accounts receivable provision created a code of 8.9.2.0. the reduction is attributed revenue listed as unsafe (doubtful) accounts receivable accrual reduction created 8.9.9.0. 
Other previously unclassified financial revenue To code 8.9.9.0. subject to the revenue that is listed as the other previously unclassified financial revenue (for example, the previously unclassified liabilities accrued payments). The budgetary authority records provide intelligence by budget forms 2.0. 
9.0.0.0. National (local) dues and fees Office 2.0. 
9.1.0.0. State fees for national security and provided legal and other services 2.0. 
9.1.1.0. State registry fee and fee for legal services justice 2.0. 
9.1.1.1. Stationery fee judicial authority subject to the code of 9.1.1.1. revenue paid to the State budget in accordance with the civil procedure law 2.0. 
9.1.1.2. Fee for the activities of the judiciary To apply the code 9.1.1.2. revenue paid to the State budget in accordance with the civil procedure law 2.0. 
9.1.1.3. The fee for executing the submission of documents on the subject of code 9.1.1.3. the revenue paid to the State budget in accordance with the civil procedure law 2.0. 
9.1.1.4. Fee for the activities of the Administrative Court To apply the 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 2.0. 
9.1.2.1. Fee for legacy and donations To 9.1.2.1. apply code 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. 
9.1.2.2. Fee for a notarial action, except for legacy and donations To code 9.1.2.2. subject to the revenue paid to the State budget in accordance with the laws of the State fee for the notary for property rights and the pledge of land registry, strengthening of the law on State duty for notarial actions carried out by consular officials abroad and the civil procedure law of the transitional provisions of 2.0. 
9.1.3.0. Fee for the registration of individual national institutions 2.0. 
9.1.3.1. The fee for all types of firearms and special means of authorisation and extension, as well as internal security service registration on code 9.1.3.1. subject to the revenue paid to the State budget in accordance with the laws of the State fee for all types of firearms and special means of authorisation and extension, as well as internal security service registration 2.0. 
9.1.3.2. The fee for the execution of activities companies register on the code attributed revenue 9.1.3.2. 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 of pledge registration, providing information from the business register for entry to the European economic interest group, the trade union registration in the register 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 apply 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 distributors, film distribution and film State of registration fee of 2.0. 
9.1.3.4. Fee for the 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 fee of 2.0. 
9.1.3.5. Fee for the registration of fertilizers and fertilizer to a renewal code 9.1.3.5. subject to the revenue paid to the State budget in accordance with the laws of the State fee for registration of fertilizer and the arrangements for payment of 2.0. 
about 9.1.3.6. Fee for the processing of personal data in the registration system or individual data protection statutory changes to be recorded on the code attributed revenue 9.1.3.6. 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 duty 2.0. 
9.1.3.7. Fee for gambling equipment labelling To apply code 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 code 9.1.4.0. subject to the revenue paid to the State budget in accordance with the laws on privatisation certificates use 2.0. 
9.1.6.0. Fee for the State supervision of the implementation of the process To code 9.1.6.0. subject to the 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 State duty for the 2.0. 
9.1.7.0. Fee for the property and the mortgage right in the land register and the consolidation of clerical duties for the activities performed by the land register 2.0. 
9.1.7.1. Registry fee of land registry's activities with regard to inheritance and gift to the code attributed revenue 9.1.7.1. paid to the State budget in accordance with the law of the land. 
9.1.7.2. Registry fee of land registry's activities, collected from natural persons, except any legacy and donations to the code attributed revenue 9.1.7.2. paid to the State budget in accordance with the law of the land. 
9.1.7.3. Registry fee of land registry's activities, collected from legal persons, except heritage and donations to the code attributed revenue, 9.1.7.3. paid to the State budget in accordance with the law of the land. 
9.1.7.4. Fee for the property and the mortgage rights in respect of land consolidation of legacy code and gift to extend revenue 9.1.7.4. 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. 
9.1.7.5. Fee for the property and the mortgage right in the land consolidation of collected from natural persons, except any legacy and donations To code 9.1.7.5. 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. 
9.1.7.6. Fee for the property and the mortgage right in the land consolidation of collected from legal persons, except heritage and donations To code 9.1.7.6. 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 consolidation of securities, and of the Civil Procedure Act transitional provisions 2.0. 
9.1.8.0. Fee for the Republic of Latvia passports and other identity and service identity 2.0. 
9.1.8.1. The fee for the issuance of passports To code 9.1.8.1. 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. 
9.1.8.2. Fee for the issue of identity cards To code 9.1.8.2. 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 the provision of information from the population register, the code extends 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 documents you want To code 9.1.8.4. subject to the revenue paid to the State budget in accordance with the legislation on work permits for foreigners. 
9.1.8.5. 

The fee for visa or residence permit documents required for applying for examination 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. 
9.1.9.1. Fee for consular services provided To official code 9.1.9.1. subject to the revenue paid to the State budget in accordance with the laws of the State fee for the certification of the authenticity of the document. 
9.1.9.2. Fee for customs services To code 9.1.9.2. subject to the revenue paid to the State budget in accordance with the laws and regulations on customs service fee of 2.0. 
9.1.9.3. Fee for the protection of industrial property, the code extends revenue 9.1.9.3. 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 a certificate for a real estate title and composition To code 9.1.9.4. subject to the revenue paid to the State budget in accordance with the laws of the State fee for real estate and home inquiries service 2.0. 
9.1.9.5. Fee for the provision of information from the national register to the address code 9.1.9.5. 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 submission to code 9.1.9.6. subject to the revenue paid to the State budget in accordance with the laws and regulations on State duty for the naturalization application 2.0. 
9.1.9.7. Fee for the abandonment of the Latvian citizenship and citizenship documentation to restore code 9.1.9.7. subject to the revenue paid to the State budget in accordance with the laws of the State fee for the abandonment of the Latvian citizenship and citizenship of the renewal documentation 2.0. 
9.1.9.8. State fee for providing information from the registry, the code 9.1.9.8. subject to the revenue paid to the State budget in accordance with the laws and regulations on State duty for the issue of certificates of the punishment register 2.0. 
9.1.9.9. Other fees for legal and other services To code 9.1.9.9. subject to the revenue paid 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, the breeder's rights duty on oil and State fee on vehicles, aircraft, ship, small ship and yacht registration national fee (vehicle registry fee) 2.0. 
9.2.0.0. State fees for special permits (licences) and professional qualifications of the registration document of compliance (part) 2.0. 
9.2.1.0. The fee for a special permit (licence) issued for individual businesses To code 9.2.1.0. subject to the revenue paid to the State budget in accordance with the laws of the State fee for a special permit (license) 2.0 service. 
9.2.1.3. The fee for a special permit (license) for the operation of the electronic means of communication in the public sphere 2.0. 
9.2.1.4. The fee for a special permit (licence) issued for businesses with under 2.0. 
9.2.1.5. The fee for a special permit (license) for the issuance of pharmaceutical activity in 2.0. 
9.2.1.6. The fee for a special permit (licence) 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 security operation qualification examination and issue of the certificate to the security code 9.2.2.0. subject to the revenue paid to the State budget in accordance with the legislation on the security certificate is issued to natural persons. 
9.2.3.0. Fee for the State language skills of professional certification and job tasks to the code 9.2.3.0. subject to the revenue paid to the State budget in accordance with the laws of the State fee for the State language skills for professional certification and job tasks 2.0. 
9.2.5.0. Fee for service of documents relating to hunting farms use and export of hunting trophies from Latvia To extend the code 9.2.1.6. the 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 arrangements for the export of hunting trophies for 2.0. 
9.2.6.0. Goods and services To the lottery organisation fee code 9.2.1.8. subject to the revenue paid to the State budget in accordance with the goods and services of the lottery law 2.0. 
9.2.9.0. other government fees for special permission (license) or the issue of professional qualifications, registration of a document of compliance To code 9.2.9.0. subject to the revenue paid to 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 granting of the certificate of practice , registration, and cancellation of 2.0. 
9.3.0.0. Special types of government fees 2.0. 
9.3.1.0. annual fee of The Vehicle Code subject to revenue 9.3.1.0. paid to the State budget in accordance with the law "on the annual fee" 2.0. " 
9.3.1.1. the annual fee for the vehicle on the physical persons registered vehicles of 2.0. 
9.3.1.2. the annual fee for the legal persons registered vehicles of 2.0. 
Lotteries and gambling 9.3.4.0. fee For code 9.3.4.0. subject to the revenue paid to the State budget in accordance with the law on lotteries and gambling fee and tax ". 
9.3.5.0. Business risk duty To code 9.3.5.0. subject to the 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 with a code 9.3.6.1. subject to the revenue paid to the State budget for the production of A and B (A and B quotas) sugar in accordance with the Council of the European Union of 19 June 2001, Regulation (EC) No 1260/2001 on the sugar sector on the common organisation of the markets in the 2.0. 
9.3.6.2. B sugar production levies to code 9.3.6.2. subject to the revenue paid to the State budget for the production of B sugar (quota B) according to the Council of the European Union of 19 June 2001, Regulation (EC) No 1260/2001 on the sugar sector on the common organisation of the markets in the 2.0. 
9.3.6.3. additional duty On sugar production code allocated revenue 9.3.6.3. paid to the State budget in accordance with the Council of the European Union of 19 June 2001, Regulation (EC) No 1260/2001 on the sugar sector on the common organisation of the markets in the 2.0. 
9.3.6.4. C sugar production levies to code 9.3.6.4. subject to the 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 Council of the European Union of 19 June 2001, Regulation (EC) No 1260/2001 on the sugar sector on the common organisation of the markets in the 2.0. 
9.3.9.0. other special types of government fees 2.0. 
9.4.0.0. public duties including the municipal budget of 2.0. 
9.4.1.0. State fee for public service regulation code 9.4.1.0. subject to 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. 
Government duty on 9.4.2.0. representations and other functions of the family courts and pagastties to the code attributed revenue 9.4.2.0. paid to the municipal budget in accordance with the law "About fosters and pagastties" 2.0. " 
9.4.3.0. State fee for last name, first name and nationality of the persons supporting the change record documents On Code 9.4.3.0. apply the proceeds paid to the municipal budget in accordance with the law "for the name, surname and nationality change records" 2.0. " 
9.4.4.0. State fee for reservation of land in rural areas 
 
 

The code allocated revenue 9.4.4.0. 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. State fee for the registration of births, deaths and marriages, and replenishment of the modification code 9.4.5.0. subject 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. 
9.4.6.0. fee for the special State permission (license) to issue a code 9.4.6.0. subject to the 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 public duties including the municipal budget of 2.0. 
9.5.0.0. Local fees On Code 9.5.0.0. apply the proceeds paid to the municipal budget in accordance with the laws and regulations on the procedures for the authorities may impose municipal fees 2.0. 
9.5.1.1. The fee for local Government Council (the Council) established the official document and show their receipt copy 2.0. 
9.5.1.2. Fee for the entertaining nature of the measures recommended in public places. 
9.5.1.3. Fee for vacationers and tourism 2.0. 
9.5.1.4. The fee for trading in public places. 
9.5.1.5. The fee for the keeping of animals in 2.0. 
9.5.1.6. Fee for vehicle entry into special mode zone 2.0. 
9.5.1.7. Fee for advertising, posters and advertisement placement in public places. 
9.5.1.8. Fee for the boat, speedboat and yacht hold 2.0. 
9.5.1.9. Fee for the use of the emblem of the municipality 2.0. 
9.5.2.1. The fee for a permit received 2.0. 
9.5.2.9. other fees imposed by local government 2.0. 
9.9.0.0. other fees To code 9.9.9.0. should not apply revenue from fees paid to the State or local budget 2.0. 
9.9.1.0. other fees paid to the State budget in 2.0. 
9.9.2.0. other fees paid on municipal budget 2.0. 
10.0.0.0. Fines and penalties. 
10.1.0.0. on the code fine 10.1.0.0. subject to the revenue paid to the State or local government budgets from fines imposed in accordance with the Latvian Code of administrative offences of 2.0. 
10.1.1.0. Fines imposed by the judicial and enforcement authorities 2.0. 
10.1.1.1. Fines imposed by the judicial authorities. 
10.1.1.2. Fines imposed by the national police (except police) 2.0. 
10.1.1.3. Fines imposed by the corruption prevention and combating Bureau 2.0. 
10.1.1.4. Fines imposed on traffic police 2.0. 
10.1.1.5. Fines imposed by the State fire and rescue service 2.0. 
10.1.1.6. Fines imposed by the marine force 2.0. 
10.1.1.7. Fines imposed by the State border guard of the 2.0. 
10.1.1.8. Fines imposed by the road Directorate 2.0. 
10.1.2.0. Fines imposed by the State Revenue Service 2.0. 
10.1.2.1. Fines imposed by the State revenue service authorities 2.0. 
10.1.2.2. the fines imposed by the State revenue service tax administration 2.0. 
10.1.2.3. Fines imposed by the State revenue service Customs Office 2.0. 
10.1.3.0. Fines for environmental damage 2.0. 
10.1.3.1. Fines on fish resources in the damage done to 2.0. 
10.1.3.2. Fines on forest resources damage 2.0. 
10.1.3.3. Fines on environmental protection requirements of regulatory breaches of law 2.0. 
10.1.4.0. the fines imposed by the authorities. 
10.1.9.0. other fines 2.0. 
10.1.9.1. Fines imposed by Central Statistical Office 2.0. 
10.1.9.2. the fines imposed by the data State Inspectorate 2.0. 
10.1.9.9. the fines imposed by the other institutions. 
10.2.0.0. Contributions from the open hidden checks and reduced income amounts To code 10.2.0.0. subject to the revenue paid to the State budget from contributions received by the State revenue service on the overt and covert inspections reduce the income amount of 2.0. 
10.2.1.0. payments from the State revenue service checks for open hidden income and the reduced amount of 2.0. 
10.2.2.0. Contributions from the checks by the Customs authorities for open hidden income and the reduced amount of 2.0. 
10.2.9.0. other contributions on checks for open hidden income and the reduced amount of 2.0. 
10.3.0.0. Penal sanctions on general tax violations to the code 10.3.0.0. subject to the revenue paid to the State budget from the State revenue service penalties adapted 2.0. 
10.4.0.0. State control inspections carried out on premium code 10.4.0.0. subject to the revenue paid to the State budget from State control, an adapted for the interest of 2.0. 
10.5.0.0. Fines on the State budget co-financing eligible expenditure on the code fine 10.5.0.0. subject to the national co-financing for the budget of eligible expenses not 2.0. 
10.5.1.0. Fine for policy instruments of the European Union funded projects of national budget expenditure not eligible for co-financing. 
10.5.2.0. Fine for SAPARD co-financing of projects the State budget eligible costs not 2.0. 
10.6.0.0. Fines for the co-financing of the European Union are not eligible expenses on the code fine 10.6.0.0. apply for co-financing of the European Union are not eligible expenditure. 
12.0.0.0. Other non tax revenues 2.0. 
revenue from State 12.1.0.0. jurisdiction over property sales subject To 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. 
12.1.1.0 State jurisdiction. income from property sales following the decision taken by the Customs Office 2.0. 
12.1.2.0. income from the realization of State jurisdiction by the State revenue service authorities (except for customs) 2.0 decision. 
12.1.3.0. income from the seized fishing gear, fishing and fish marketing 2.0. 
12.1.4.0. income from the confiscation of goods and other objects sales by State police and State border guard 2.0 decision. 
12.1.9.0. income from the realization of State jurisdiction by another national authority, of the decision taken. 
12.2.0.0. Not tax revenue and proceeds from the damages and compensation of 2.0. 
12.2.1.0. income from political organizations (parties) and anonymous donations illegal (donations) financial transfer of funds in national budget allocated To code 12.2.1.0. revenue remitted to the State budget in accordance with the political organizations (parties) Act article 7, third paragraph 2.0. 
12.2.2.0. income from government officials state the remuneration for voluntary offsetting losses On code 12.2.2.0. subject to the revenue paid to 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. income from the water and fishing rights lease and industrial fishing rights (license) To use the code 12.2.3.0. subject to the 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, for licensed recreational fishing-angling-angling in the procedure and on 2.0. 
12.2.4.0. income from the water and fishing rights of rental and fishing rights for non-industrial uses (fishing maps) To code 12.2.4.0. subject to the 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, for licensed recreational fishing-angling-angling in the procedure and on 2.0. 
12.2.5.0. income from the securities withheld agricultural and processed agricultural products in foreign trade regime of the non-compliance to the code of 12.2.5.0. the subject proceeds paid out to the State budget from 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. income from compensation of forest-damage To code 12.2.6.0. subject to the revenue paid to the State budget in accordance with the law on the State budget for the current year. 
12.2.7.0. income from compensation for fish resources damage  
 
 

To code 12.2.7.0. subject to the 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 caused and compensation arrangements for licensed recreational fishing-angling-angling and arrangements on the industrial fishing in the territorial waters and economic zone waters 2.0. 
12.2.8.0. income from compensation for the damage caused To the environment code 12.2.8.0. subject to the revenue paid to 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 corruption of 2.0. 
12.2.9.0. income from the mobile telecommunications license auction 2.0. 
12.3.0.0. Miscellaneous non tax revenues 2.0. 
12.3.1.0. income from the privatization of the 2.0. 
12.3.1.1. Proceeds from the privatisation of land built up on the code attributed revenue 12.3.1.1. paid to the State budget in accordance with the law "on State and municipal property privatisation of object" 2.0. " 
12.3.1.2. Proceeds from the privatisation To residential code 12.3.1.2. subject to the revenue paid to the State budget in accordance with the law "on State and municipal residential privatization" 2.0. " 
12.3.1.3. Proceeds from the privatisation of land not built On code 12.3.1.3. subject to the revenue paid to the State budget in accordance with the law "on State and municipal property privatisation of object" 2.0. " 
12.3.2.0. Vendor and deposit amount for which there was a limitation of the 2.0. 
12.3.3.0. contributions from credit institutions recovered lost credits 2.0. 
12.3.4.0. income from the State budget of the institutions and bodies, and received in previous years, the budgetary resources were not used applictions To code 12.3.4.0. subject to the revenue paid to the 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) 2.0. 
12.3.5.0. income from the Fund For railway infrastructure code 12.3.5.0. 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. contributions To the port administrations code 12.3.6.0. subject to the revenue paid to the State or local budget in accordance with the law on ports 2.0. 
12.3.7.0. income from the Civil Aviation Administration On code 12.3.7.0. subject to the revenue paid to the State budget in accordance with the law on the State budget for the current year. 
12.3.8.0. income from the payment of excess inventory in relation to Latvia's accession to the European Union on the code 12.3.8.0. apply payments paid to the State budget in accordance with the law on the 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 of the period for transitional measures for the application of sugar and sugar-containing products in trade due to the accession to the European Union. 
12.3.9.0. other miscellaneous non tax revenue 12.3.9.1. 
The revenue share on the provision of air navigation services in the flight information region of Riga on code 12.3.9.1. 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 12.3.9.9. 
Other miscellaneous non tax revenue that is not classified in this classification above 2.0. 
13.0.0.0. National Revenue (local) property sales and the capitalisation of the PRINCIPAL SUM 2.0. 
13.1.0.0. income from the buildings and premises of property sales 2.0. 
13.2.0.0. income from land, 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 tax code the capitalisation On the principal sum 13.3.1.0. 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) 2.0. 
13.3.2.0. income from the personal income tax and property tax for the capitalisation of the principal sum (degradable municipal budgets and the State budget) To code 13.3.2.0. subject to the 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. income from the personal income tax and property tax On a principal sum of capitalisation code 13.3.3.0. subject to the revenue paid to the municipal budget (from the Treasury) from personal income tax and property tax payment of the principal sum of the capitalization of 2.0. 
13.4.0.0. income from municipal property and belongings marketing 2.0. 
14.0.0.0. Proceeds from the SALE of State reserves to code 14.0.0.0 extended revenue paid to the State budget from the State reserve (grain, sugar, petroleum products) sales of 5.0. 
18.0.0.0. State budget transfers 5.0. 
18.1.0.0. State the General mutual transfers 5.0. 
18.1.1.0. the national budget Released from the second-level intermediate bodies 5.0. 
18.1.1.1. Repayment of State General second-level intermediate bodies for national budgetary authorities financed by the European regional development fund projects in the current expenditure on the code 18.1.1.1. subject to the revenue that the State reimbursed from the General second-level intermediate bodies for national budgetary authorities of the European Regional Development Fund funded projects and in the implementation of the measures taken by the current expenditure 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. 
18.1.1.2. State budget Released from second-level intermediate bodies for national budgetary authorities of the European regional development fund in the implementation of the projects financed by the capital expenditure on the code 18.1.1.2 attributed revenue. repaid the State of General second-level intermediate bodies for national budgetary authorities of the European Regional Development Fund funded projects and in the implementation of the measures taken by 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. 
18.1.1.3. Repayment of State General second-level intermediate bodies for national budgetary authorities of the European Social Fund implementation projects funded in the current expenditure on the code 18.1.1.3. subject to the revenue that the State reimbursed from the General second-level intermediate bodies for national budgetary authorities of the European Social Development Fund funded projects and in the implementation of the measures taken by the current 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. 
18.1.1.4. Repayment of State General second-level intermediate bodies for national budgetary authorities of the European Social Fund in the implementation of the projects financed by the capital expenditure on the code 18.1.1.4. subject to the revenue that the State reimbursed from the General second-level intermediate bodies for national budgetary authorities of the European Social Development 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. 
18.1.1.5. Repayment of State General second-level intermediate bodies for national budgetary authorities of the European agricultural guidance and guarantee fund, guidance section in the implementation of projects funded under the current expenditure on the code 18.1.1.5. subject to the revenue that the State reimbursed from the General second-level intermediate bodies for national budgetary authorities of the European agricultural guidance and guarantee fund, guidance section-funded project and in the implementation of the measures taken by the current expenditure financed from the European agricultural guidance and guarantee fund, guidance section, part of co-financing According to the national budget for the year of the financial framework laid down in 5.0. 
18.1.1.6. Repayment of State General second-level intermediate bodies for national budgetary authorities of the European agricultural guidance and guarantee fund, guidance section in the implementation of projects funded under the capital expenditure 
 
 

18.1.1.6. subject to the code proceeds repaid the State of General second-level intermediate bodies for national budgetary authorities of 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. 
18.1.1.7. Repayment of State General second-level intermediate bodies for national budgetary authorities fisheries financial instrument in the implementation of the projects financed by the current expenditure on the code 18.1.1.7. subject to the revenue that the State reimbursed from the General second-level intermediate bodies for national budgetary authorities fisheries financial instrument for funded projects and measures carried out in current 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. 
18.1.1.8. Repayment of State General second-level intermediate bodies for national budgetary authorities fisheries financial instrument in the implementation of the projects financed by the capital expenditure on the code 18.1.1.8. subject to the revenue that the State reimbursed from the General second-level intermediate bodies for national budgetary 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. 
18.1.1.9. Repayment of the General State of the managing authority for the Government authorities and other bodies of the European Community initiative EQUAL funded project undertaken in the implementation of current expenditure For code 18.1.1.9. subject to the revenue that the State reimbursed from the General second-level intermediate bodies for national budgetary authorities of the European Community initiative EQUAL funded projects and in the implementation of the measures taken by the current expenditure financed out of the European Community initiative EQUAL parts of co-financing According to the national budget for the year of the financial framework laid down in 5.0. 
18.1.2.0. other back country on the General code 18.1.2.0. subject to the other in this classification not classified 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. 
18.1.2.1. Reimbursement of current expenditure 5.0. 
18.1.2.2. Repayment of capital expenditure 5.0. 
18.1.2.3. Repayment of subsidies and grants made 5.0. 
18.1.3.0. national budget authorities transfer transfers received from other ministries or central authority to the General code 18.1.3.0. subject to the General authorities of the country of transfer transfers received from other ministries or central authority 5.0 General. 
18.1.3.1. State authorities received the General transfer transfers from State budget grants from general revenue to the code extend public general 18.1.3.1. interinstitutional transfer transfers received from other ministries or central authority the General grants from the general revenue to 5.0. 
18.1.3.2. State authorities received the General transfer transfers from State budget to foreign financial assistance funds to the Code apply national General 18.1.3.2. interinstitutional transfer transfers received from other ministries or central authority of foreign financial assistance, the General features of 5.0. 
18.1.4.0. the State authorities received the General transfer transfers to code 18.1.4.0. subject to the General authorities of the country of the received transfer transfers from the State budget, the highest budget artist 5.0. 
18.1.5.0. Grant and grant transfers 5.0. 
18.1.5.1. the State budget received transfers from the Ministry of finance the sub-programmes "contingencies" 5.0. 
18.1.5.2. Transfer from the State budget to the national budget of State culture capital Foundation for the operation of 5.0. 
18.1.5.3. other subsidies and grants transfer payment from the State budget to the national budget of 5.0. 
18.2.0.0. Transfer revenue from the general public current expenditure to the budget of the State special 5.0. 
18.2.1.0. Grant from the State budget To code 18.2.1.0. subject to the special budget for the State budget received a grant in accordance with the law on the State budget for the current year 5.0. 
18.2.1.1. State the General grant national social insurance agency paid for from the State budget of the State social benefits, award and delivery 5.0. 
18.2.1.2. national contributions to the State social insurance State retirement insurance 5.0. 
18.2.1.3. national contributions to the social insurance unemployment 5.0. 
18.2.1.4. the State budget allocation for pension survivorship cost of 5.0. 
18.2.1.5. the State budget allocation for the payment of pensions for members of AROUND 5.0. 
18.2.1.6. national 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. 
18.3.0.0. Transfer revenue from the country's capital expenditure budget to the State special budget 5.0. 
18.4.0.0. Transfer revenue from the national budget to the special State budget of 5.0. 
18.4.1.0. Transfer revenue current expenditure from the State budget to the State special budget of 5.0. 
18.4.2.0. Transfer revenue capital expenditure from the State budget to the State special budget of 5.0. 
18.5.0.0. Country specific budget transfers between 5.0. 
18.5.1.0. State social security payments to the State social insurance special budget to the code group 18.5.1.0. subject to social insurance contribution in the distribution of transfers 5.0. 
18.5.1.1. State social security payments to the State pension insurance 5.0. 
18.5.1.2. State social security payments to social insurance for unemployment 5.0. 
18.5.1.3. State social security payments to social insurance against accidents at work and occupational diseases 5.0. 
18.5.1.4. national minimum social security disability, maternity and sickness insurance 5.0. 
18.5.2.0. The State social insurance special budget transfers To code 18.5.2.0. extend social security received transfer transfers between budgets 5.0. 
18.5.2.1. From the employment special budget for State retirement insurance 5.0. 
18.5.2.2. From work-specific budget State retirement insurance 5.0. 
18.5.2.3. From the disability, maternity and sickness special budget for State retirement insurance 5.0. 
18.5.2.4. From work-specific budget social insurance unemployment 5.0. 
18.5.2.5. From the disability, maternity and sickness special budget of the social insurance unemployment 5.0. 
18.5.2.6. From State pension special budget funds transferred to the State social insurance agency 5.0. 
18.5.2.7. From the employment special budget funds transferred to the State social insurance agency 5.0. 
18.5.2.8. From work-special budget funds transferred to the 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 from the State budget institutions transfers in local government current expenditure in General 5.0. 
18.6.1.0. Grants To code 18.6.1.0. subject to the revenue paid to municipal budgets from the State budget in accordance with the law on the State budget for the current year 5.0. 
18.6.1.1. Grants administrative and territorial reform of the law On the execution of code in 18.6.1.1. apply proceeds credited to 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. Allocation of individual income tax refunds due to the forecasts are not 5.0. 
18.6.1.3. Grants to the municipalities of SAPARD funds 5.0. 
18.6.1.4. Grants to local authorities for the policy of European Union instruments and projects co-financed measures 5.0. 
18.6.1.5. Regional capacity grant 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. the Ministry of culture budget programs transferred to grant municipal (County, district) applicable to 5.0. 
18.6.1.8. Grants to municipalities to encourage employment measures 5.0. 
18.6.1.9. other grants 5.0. 
18.6.2.0.18.6.2.0. Mērķdotācij to the code attributed the revenue paid to municipal budgets from the State budget in accordance with the law on the State budget for the current year 5.0. 
18.6.2.1. Mērķdotācij educational measures apply To code 18.6.2.1. revenues for municipal pre-schools, special boarding school and sanitarium type boarding school, special boarding school for children with physical and mental disabilities 5.0. 
18.6.2.2. Mērķdotācij cultural activities on the code attributed revenue 18.6.2.2. local folk art amateur collective heads of State wage and social security payments 5.0. 
18.6.2.3. Mērķdotācij planning regions, districts and local government planning development 5.0. 
18.6.2.4. Mērķdotācij local basic education, 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. 
18.6.2.5. Mērķdotācij local education authorities, the five-year-old and a baby sešgadīg training teacher pay and State social insurance contributions 5.0. 
18.6.2.6. the municipal merger Mērķdotācij (cooperation) project preparation and administrative area exploration 5.0. 
18.6.2.7. Mērķdotācij health measures 5.0. 
18.6.2.8. Mērķdotācij social security measures 5.0. 
18.6.2.9. other mērķdotācij to code 18.6.2.9. subject to the other mērķdotācij paid on municipal budgets in accordance with the law on the State budget for the current year 5.0. 
18.6.3.0. National budgetary authorities to transfer current expenditure (public participation payments) in the municipalities of foreign financial assistance projects. Not counting transfers the structural funds of the European Union for the implementation of projects funded (18.8.3.0.) 5.0. 
18.6.4.0. income from financial cohesion fund To code 18.6.4.0. subject to the revenue paid to local government budgets from financial cohesion fund 5.0. 
18.6.4.1. Financial cohesion fund transfer to local government current expenditure budgets 5.0. 
18.6.4.2. Previous year not received transfer to current expenditure budgets of municipalities 5.0. 
18.6.4.9. other municipal budget revenue from financial cohesion fund 5.0. 
18.6.9.0. other public current expenditure of the institutions transfers to municipalities 5.0. 
18.7.0.0. The State budget expenditure of the institutions capital transfers paid local 5.0. 
18.7.1.0. Mērķdotācij's local government capital expenditure 5.0. 
18.7.2.0. The State budget expenditure of the institutions capital transfer (public participation payments) in the municipalities of foreign financial assistance projects for 5.0. 
18.7.3.0. The rest of the State budget expenditure of the institutions capital transfers to the municipalities 5.0. 
18.8.0.0. income in the budget of local structural funds of the European Union for the implementation of projects funded To code 18.8.0.0. 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. Current expenditure transfers from municipal budget second-level intermediate bodies for the structural funds of the European Union-funded part of the project implementation 5.0. 
18.8.1.2. capital transfers expenditure budget from local second-level intermediate bodies for the structural funds of the European Union-funded part of the project implementation 5.0. 
18.8.2.0. income of State budget financing by the structural funds of the European Union for the implementation of the projects financed 5.0. 
18.8.2.1. Current expense budget for 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. 
18.8.2.2. 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. Transfer from the State budget to the budget of a municipality special 5.0. 
18.9.1.0. Mērķdotācij local road (Street) funds 5.0. 
18.9.2.0. Mērķdotācij of the regular passenger services 5.0. 
18.9.3.0. other transfers from the State budget to local special budget. 
 
19.0.0.0. Local Government budget transfers 5.0. 
19.1.0.0. income from one municipality to another budget type 5.0. 
19.1.1.0. income received transfer current expenditure 5.0. 
From the General to the special 19.1.1.1. budget 5.0. 
19.1.1.2. From the special budget to general budget 5.0. 
19.1.2.0. Received transfer revenue capital expenditure 5.0. 
19.1.2.1. From the General to the special budget of 5.0. 
19.1.2.2. From the special budget to general budget 5.0. 
19.2.0.0. income in the budget from other local authorities, 5.0. 
19.2.1.0. income of 19.2.2.0 function of education.
Revenue for the provision of cultural function of 19.2.3.0.
The revenue function of social assistance for 19.2.4.0.
Revenue for co-financing projects 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. income in the budget of the municipalities from the District Council from the State budget in the distribution of grants and mērķdotācij 5.0. 
19.3.1.1. Educational function for 5.0. 
19.3.1.2. Cultural function of the 5.0. 
19.3.1.3. Road (Street) Fund 5.0. 
19.3.1.4. Scheduled passenger services 5.0. 
19.3.1.9. The rest of the national budget allocation, the distribution of revenue mērķdotācij 5.0. 
19.3.2.0. the remaining payments from the District Councils 5.0. 
19.3.2.1. Educational function for 5.0. 
19.3.2.2 the cultural function of the 5.0. 
19.3.2.9. General function for 5.0. 
19.4.0.0. local transfers between capital expenditure 5.0. 
19.4.1.0. Local Government budget transfers capital expenditure from one municipality to another municipality general budget 5.0. 
19.4.2.0. Local Government budget transfers capital expenditure from the general budget to the District Council in the municipal budget of 5.0. 
19.4.3.0. Local Government budget transfers capital expenditure from one municipality to another specific budget municipal special budget 5.0. 
19.4.4.0. Local Government budget transfers capital expenditure from the District Council special budget to the municipal budget special 5.0. 
19.5.0.0. Local Government budget transfers from the municipal budget to the national budget of 5.0. 
19.5.1.0. Local budget current transfers from local governments to the State general budget 5.0. 
19.5.2.0. Local capital budget transfers from local governments to State general budget 5.0. 
19.6.0.0. Local Government budget transfers from the municipal budget to the national specialty specific budget 5.0. 
19.6.1.0. Local budget current transfers from the municipal budget to the national specialty specific budget 5.0. 
19.6.2.0. Local capital transfers from the budget of the municipal budget to the national specialty specific budget 4.0. 
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 on the code 20.0.0.0 attributed revenue. paid to the State budget 4.0. 
20.1.0.0. Contributions to the State budget of the European Union before the accession of 4.0. 
20.1.1.0. revenue to the State budget of the European Union before the accession of 4.0. 
20.1.2.0. Payments from the European Union before joining the final payment of financial assistance 4.0. 
20.1.3.0. Remuneration for public co-financing eligible expenditure for the previous financial years To code 20.1.3.0. subject to reimbursement for State budget co-financing eligible expenditure in previous financial years 4.0. 
20.1.3.1. Remuneration for ISPA co-financing of projects the State budget does not eligible expenditure for the previous financial years 4.0. 
20.1.3.2. Remuneration for SAPARD projects national budget co-financing eligible expenditure for the previous financial years 4.0. 
20.1.4.0. 

Repayment of State budget of the European Union funds and interest payments 4.0. 
20.2.0.0. Contributions to the State budget of the European Union's financial assistance to the transitional period of 4.0. 
20.2.1.0. income in the State budget of the European Union's financial assistance to the transitional period of 4.0. 
20.2.2.0. Payments from the European Union financial assistance to the transitional period, the final payment 4.0. 
20.2.3.0. Remuneration for public co-financing eligible expenditure for the previous financial years To code 20.2.3.0. subject to reimbursement for State budget co-financing eligible expenditure in previous financial years 4.0. 
20.2.4.0. Payments from the State budget funds of the European Union and interest payments 4.0. 
20.3.0.0. income from the structural funds to the code 20.3.0.0. subject to the revenue paid to the State budget of the structural funds under the single programming document 4.0. 
20.3.1.0. income from the European Regional Development Fund 4.0. 
20.3.2.0. income from the European Social Fund 4.0. 
20.3.3.0. income from the European agricultural guidance and guarantee fund, guidance section 4.0. 
20.3.4.0. income from fisheries management funding tool 4.0. 
20.4.0.0. income from the Cohesion Fund To code 20.4.0.0. subject to the revenue paid to the State budget of the European Union's cohesion fund, in accordance with the decision of the European Commission for specific project funding 4.0. 
20.5.0.0. income from the European agricultural guidance and guarantee fund, guarantee spending part of a code 20.5.0.0. 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 4.0. 
20.6.0.0. other income from the European Union in 4.0. 
20.6.1.0. income from the European Community single payment To the Act of accession code 20.6.1.0. subject to the 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, the provisions of article 30, 4.0. 
20.6.2.0. income from the European Community initiatives to the code 20.6.2.0. apply proceeds paid out to the State budget from Community initiatives (for example, Equal, Urban, Interreg, Leader) 4.0. 
20.6.9.0. other income from the European Union in 4.0. 
20.7.0.0. the State budget in Repaying the unjustified or incorrect expenditure made on the policy instruments of the European Union funded projects 4.0. 
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 in the code 20.7.1.0. 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 in 4.0. 
20.7.2.0. the State budget in Repaying the unjustified or incorrect expenditure from the State budget financing of the European Union policy instrument in the implementation of projects funded To code 20.7.2.0. apply proceeds repaid 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 projects funded 4.0. 
20.8.0.0. income from other countries and institutions which are not members of the European Union and the institutions of the European Union in 4.0. 
20.8.1.0. income from financial instruments in Norway 4.0. 
20.8.2.0. income from the European economic area financial tool 4.0. 
20.8.9.0. Other income from other countries and institutions which are not members of the European Union Member States and the institutions of the European Union 3.0. 
21.0.0.0. budget revenue authorities on the code 21.0.0.0. subject to the revenue that listed and paid the State or municipal budget to the budget of the institutions revenue 4.0. 
21.1.0.0. income from foreign financial assistance to code 21.1.0.0. subject to the revenue that is listed and paid to the State budget or local government authority of foreign financial help 2.0. 
21.1.1.0. income from Exchange rate fluctuations on foreign financial aid resources To code 21.1.1.0. apply proceeds from currency fluctuations on foreign financial assistance. The code uses the exchange rate available for the implementation of the budget. The budgetary authority records provide intelligence by budget forms 2.0. 
21.1.1.1. income from Exchange rate fluctuations in respect of foreign financial assistance, the General features of the 2.0. 
21.1.1.2. income from Exchange rate fluctuations relating to the special budget for foreign financial aid tools 2.0. 
21.1.1.3. income from Exchange rate fluctuations relating to donations and donations of foreign financial assistance budget features 2.0. 
21.1.1.4. income from Exchange rate fluctuations in respect of other foreign financial assistance budget features 2.0. 
21.1.2.0. the revenue losses from currency fluctuations on foreign financial aid resources To code 21.1.2.0. subject to the 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 budgetary authority records provide intelligence by budget forms 2.0. 
21.1.2.1. the revenue losses from Exchange rate fluctuations in respect of foreign financial assistance, the General features of the 2.0. 
21.1.2.2. the revenue losses from Exchange rate fluctuations relating to the special budget for foreign financial aid tools 2.0. 
21.1.2.3. the revenue losses from Exchange rate fluctuations relating to donations and donations of foreign financial assistance budget features 2.0. 
21.1.2.4. the revenue losses from Exchange rate fluctuations in respect of other foreign financial assistance budget features 2.0. 
21.1.3.0. foreign financial aid proceeds from deposit To code 21.1.3.0. apply national budgetary authorities remitted the proceeds of a deposit used to deposit the amount transferred to the State budget presentation on 2.0. 
21.1.4.0. Interest income on foreign financial aid budget for investment or deposit account balances To code 21.1.4.0. apply national budgetary institutions interest revenue listed on foreign financial aid budget for investment funds in the deposit account balances or 4.0. 
21.1.5.0. Eu co-financing of cohesion projects 4.0. 
21.1.6.0. Eu co-financing the SAPARD programmes for 4.0. 
21.1.7.0. the consideration of European Union funded projects not eligible expenditure taken earlier financial years 4.0. 
21.1.7.1. Remuneration for the cohesion of the European Union project funding eligible expenditure for the previous financial years 4.0. 
21.1.7.2. Remuneration for the SAPARD programme funding the European Union eligible expenditure for the previous financial years 4.0. 
21.1.8.0. Fine for not funding the European Union eligible expenses 4.0. 
21.1.8.1. Fines on the cohesion of the European Union project funding eligible expenses 4.0. 
21.1.8.2. Fine for SAPARD funding the European Union eligible expenses 4.0. 
21.1.9.0. income from the European Union-funded programme of assistance To the implementation of the code of 21.1.9.0. the extended features that 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 – the contracting authorities 4.0. 
21.2.9.0. other foreign financial help 3.0. 
21.3.0.0. income from the budgetary authorities fees and other revenue 2.0. 
21.3.1.0. income from Exchange rate fluctuations in respect of budgetary institutions provide paid services and other revenues to the same code 21.3.1.0. apply revenue 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 implementation of the budget. The budgetary authority records provide intelligence by budget forms 2.0. 
21.3.1.1. income from Exchange rate fluctuations in respect of the General authorities, the fees and other revenue own 2.0. 
21.3.1.2. 

Revenue from Exchange rate fluctuations relating to the special budget for paid services provided by institutions and other own revenues 2.0. 
21.3.1.3. income from Exchange rate fluctuations relating to the donation and gifts, budget institutions provide paid services and other own revenues 2.0. 
21.3.1.4. income from Exchange rate fluctuations in respect of other budgetary institutions provide paid services and other own revenue 2.0. 
21.3.2.0. the revenue losses from Exchange rate fluctuations in respect of budgetary institutions provide paid services and other revenues to the same code 21.3.2.0. subject to the loss of revenue from Exchange rate fluctuations in respect of budgetary institutions in charge of services rendered and other own revenues. The code shall apply the exchange rate available for the budget implementation, accounting records are classified as expenses; the budgetary authority records provide intelligence by budget forms 2.0. 
21.3.2.1. Revenue losses from Exchange rate fluctuations in respect of the General authorities, the fees and other revenue own 2.0. 
21.3.2.2. Revenue losses from Exchange rate fluctuations relating to the special budget for paid services provided by institutions and other own revenues 2.0. 
21.3.2.3. Revenue losses from Exchange rate fluctuations in respect of other budgetary institutions provide paid services and other own revenue 2.0. 
21.3.3.0. the budgetary authorities to provide paid services and other revenues from deposit To code 21.3.3.0. apply national budgetary authorities remitted fees and other revenue from own deposit used to deposit the amount transferred to the State budget presentation on 2.0. 
21.3.4.0. Interest income for services and other revenues investments deposit or account balances To code 21.3.4.0. apply national budgetary institutions interest revenue listed on fees and other revenue deposit or account balances 3.0. 
21.3.5.0. Fee for educational services 3.0. 
21.3.5.1. Tuition fee on the code and students apply 21.3.5.1. students and the rest of the student fee revenue, exam training sort revenue 3.0. 
21.3.5.2. income from fees On older code extended parental payment 21.3.5.2. only for preschool children institutions Services 3.0. 
21.3.5.9. other income for educational services To code 21.3.5.9. subject to the other without classified revenue for education services, as well as co-financing education services 3.0. 
21.3.6.0. income from agricultural activities on the code 21.3.6.0. apply the revenue from, transfer services, soil and 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. income of consular services To code 21.3.7.1. subject 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 code 21.3.7.2. subject to State revenue service revenue from sales of goods shipments 3.0. 
21.3.7.9. income for the rest of the service and other services To the registry code 21.3.7.9. subject to revenue for 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 3.0. 
21.3.8.1. income for the lease on code 21.3.8.1. subject to revenue for the Authority's area (not the living room area, pool, sports medicine) with the inseparable link of land, the construction of reservoirs, hunting leases 3.0. 
21.3.8.2. revenue for the hotel services To code 21.3.8.2. revenue for service apply hotels, hotels and halls 3.0. 
21.3.8.3. income from the letting of property To code 21.3.8.3. apply the proceeds of all types of property letting, transport services, computer, equipment, horse exhibits rentals 3.0. 
21.3.8.4. income of the land lease 3.0. 
21.3.8.9. other income for rent and rent To code 21.3.8.9. apply proceeds from the forest area rentals, hunting leases 3.0. 
21.3.9.0. income of other budget institutions charge Services 3.0. 
21.3.9.1. Fee for personal stay in institutions For social care code 21.3.9.1. subject to the revenue received for stay in social care institutions, as well as pensions for social care institutions for pensioners resident in 3.0. 
21.3.9.2. income from the patient contributions 3.0. 
21.3.9.3. Revenue for ticket sales To code 21.3.9.3. apply proceeds from the Museum, exhibitions and other events entrance ticket sales 3.0. 
21.3.9.4. income on housing and utilities For code 21.3.9.4. subject to the revenue of the housing and public utilities-electricity, heating, sewage 3.0. 
21.3.9.5. income for projects subject to the code of 21.3.9.5. the revenue accruing, receiving the order of the (tender) projects (exhibitions, event organisation) 3.0. 
21.3.9.6. income of science projects to code 21.3.9.6. subject to revenue resulting from the implementation of scientific research or commissioned project 3.0. 
21.3.9.9. Other income for Services 3.0. 
21.4.1.0. income from palīgražošan and agricultural production, sales and production code 21.4.1.0. the revaluation To extend revenue listed as rural (training) palīgsaimniecīb revenue, prisons and education palīgražošan business revenue and income from agricultural production, sales and production of the revaluation 3.0. 
21.4.1.1. Revenue from palīgražošan to the code extended field 21.4.1.1. (teaching) palīgsaimniecīb revenue, prisons and education palīgražošan business revenue 3.0. 
21.4.1.2. income from agricultural production and sales on the code attributed revenue 21.4.1.2. listed as income from agricultural production and sales of 3.0. 
21.4.1.3. income from the revaluation To agricultural production code 21.4.1.3. apply revenue listed as revenue from revaluation 3.0 agricultural production. 
21.4.2.0. The rest of 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 21.4.2.1. subject to the food and veterinary service revenue from the fee regulations on State monitoring 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 of authorised economic operator registration and approval of inspection bodies , veterinary medicines and veterinārfarmaceitisk products registration and Reregistration, veterinārfarmaceitisk operations licensing, product and product of border control 3.0. 
21.4.2.2. income from the partnership of the lead partner of the policy instruments of the European Union on the draft code 21.4.2.2. features subject to the State's budget authority (National Agency) received from the managing partner – non-governmental organisations or local-partner in the European Union implement the Group Policy tool 3.0 projects. 
21.4.2.3. Government agencies "spare" revenue from the State reserve material value realization to the code shall be the national agency "spare" Material 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 code 21.4.9.0. subject to the other not classified above, paid services and own revenue (seminars, lectures, counselling, organising a variety of investigations, various repairs and services and other services) and the revenue that is listed as the inventory surpluses found in 3.0. 
21.4.9.1. the excess inventories on the code 21.4.9.1. apply other revenue listed as inventory surpluses found in 3.0. 
21.4.9.9. other previously unclassified own revenue  
 
 

21.4.9.9. subject to the code of others not previously classified the same revenue (seminars, lectures, counselling, organising a variety of investigations, various repairs and services and other services) 2.0. 
21.5.0.0. Income from State and local property rentals To code 21.5.0.0. subject to the revenue paid to the State and local government budgets for property that is not a fee for services 2.0. 
21.6.0.0. income in the budget of the local paid for from the budget of the local government organizations, which are not public authorities, except revenue services 2.0. 
21.7.0.0. Grant from the general revenue To code 21.7.0.0. subject to the grant from the general revenue to the budgetary authority the appropriations allocated in the amount of 2.0. 
22.0.0.0. other State social insurance special budget revenue 2.0. 
22.1.0.0. The State social insurance special budget revenue from Exchange rate fluctuations. 
22.1.1.0. income from Exchange rate fluctuations in respect of the State social insurance special budget revenue code applies to the 22.1.1.0. revenue from 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 budgetary authority records provide intelligence by budget forms 2.0. 
22.1.2.0. the revenue losses from Exchange rate fluctuations in respect of the State social insurance special budget revenue To code 22.1.2.0. subject to the loss of revenue 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 budgetary authority records provide intelligence by budget forms 2.0. 
22.2.0.0. The State social insurance special budget revenues from deposit code 22.2.0.0. be subject To State social insurance special budget revenue from deposit used to deposit the amount transferred to the State budget presentation on 2.0. 
22.3.0.0. Interest income on the State social insurance special budget funds or deposit account balances To code 22.3.0.0. 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 regulations. 
22.4.1.0. Subrogation 2.0. 
22.4.2.0. the dividends from State pension special budget votes and shares in 2.0. 
22.4.3.0. income from the State pension special budget passed the capital part of the sales to the code 22.4.3.0. apply revenue from dividends from State pension special budget votes and shares in 2.0. 
22.4.4.0. revenue for VSA State funded pension scheme administration 2.0. 
22.4.5.0. Contributions to the employment conditions of the privatisation contract non-compliance to the code 22.4.5.0. subject to the social security budget expected revenue from contributions to the employment of the privatisation contract of 2.0. 
22.4.6.0. as a result of the capitalization of recoveries To code 22.4.6.0. subject to the principal sum of tax payments as a result of the capitalization of the recovery funds, excluding personal 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 refunded to code 22.4.7.0. subject to the special budget institutions accounts receivable amounts for previous financial years. 
22.4.9.0. other non-classified revenue above 2.0. 
22.5.0.0. other social security contributions 2.0. 
22.5.1.0. in occupational pensions Accrued capital contributions to the State pension special budget 2.0. 
22.5.9.0. other social security contributions 2.0. 
22.6.0.0. The rest of the State social insurance special budget revenue 2.0. 
22.6.1.0. income of the State social insurance special budget balance in the use of 2.0. 
22.6.9.0. other income not previously classified errors previously unknown revenue 2.0. 
23.0.0.0. Received donations and gifts to the code group 23.0.0.0. apply received donations and donations from domestic and foreign natural and legal persons. 
23.1.0.0. Donations and donations of revenue from Exchange rate fluctuations. 
23.1.1.0. income from Exchange rate fluctuations relating to the donation and donation revenue on the code 23.1.1.0. apply revenue from Exchange rate fluctuations relating to the donation and gift returns. The code uses the exchange rate available for the implementation of the budget. The budgetary authority records provide intelligence by budget forms 2.0. 
23.1.2.0. the revenue losses from Exchange rate fluctuations relating to the donation and donation revenue on the code 23.1.2.0. subject to the loss of revenue 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; the budgetary authority records provide intelligence by budget forms 2.0. 
23.2.0.0. Donations and donations of proceeds from deposit To code 23.2.0.0. apply national budgetary authorities remitted the proceeds of a deposit used to deposit the amount transferred to the State budget presentation on 2.0. 
23.3.0.0. Interest income on donations and donations of budgetary funds or deposit account balances To code 23.3.0.0. apply national budgetary authorities listed interest revenue on donations and donations of budget investment deposit or account balances. 
23.4.0.0. Donations and gifts received from the entities 2.0. 
23.5.0.0. Donations and gifts received from natural persons. 
23.6.0.0. natural way received donations and donations Finance Minister o. Spurdziņš