Cabinet of Ministers Regulations No. 955 in Riga in 2005 (on 13 December. No 74 14. §) rules on buildings and premises real estate tax declarations and statements Issued in accordance with the law "on real estate tax" 9. the transitional provisions in paragraph 3 and subparagraph 6 1. approving such buildings and structures in real estate tax returns and reports, as well as the Declaration and report filling order: buildings and premises 1.1 real property tax statement (annex 1) to be submitted to the municipality after the location of buildings and premises;
1.2. the structures of buildings and real estate tax summary declaration (annex 2), be submitted to the State revenue service territorial institution;
1.3. the buildings and premises of real property tax statement (annex 3), which must be submitted to the municipality after the location of buildings and premises;
1.4. the buildings and premises real estate tax summary report (annex 4) which must be submitted to the State revenue service territorial institution. 2. To fill in declarations and reports, tax records of individual buildings and structures by location (city, county municipalities) and by individual non-taxable buildings and premises. 3. the buildings and premises of real property tax declaration shall be completed as follows: 3.1 the Declaration of a legal person 01. in line "buildings and premises or the balance of the value of the inventory at the beginning of the taxation year" indicates pirmstaksācij's annual balance sheet asset items listed buildings and premises at the end of the period, the value of which is equal to the tax year start building and premises;
3.2. legal entities that buildings and structures do not have the balance sheet values and Declaration of the natural person 01. in line "buildings and structures in the balance sheet or Phys. Invt sation value at the beginning of the taxation year" indicates the counting current value displayed in the buildings and premises of technical inventory file or the State land service inquiries from national real estate cadastre registry of buildings or building inventory value;
3.3. the declaration line 02 "estimated annual average balance of buildings and premises or inventory value": 3.3.1. buildings and premises the average annual balance value that is determined by adding the fixed assets of the balance sheet items reported the value of buildings and premises as to the tax year January 1 (half the value) and data about the buildings and premises of presumed acquisition, alienation, commissioning, reconstruction and depreciation after the tax year on April 1. , 1 June, 1 October, and half of their value after the pēctaksācij of the year on January 1. The amount obtained divided by 4;
3.3.2. the buildings and premises the average annual inventory value that is determined by adding the value of buildings and premises as to the tax year January 1 (half the value) and the data on buildings and structures inventory value after the taxation year on 1 April, 1 June, 1 October, and half of its value after pēctaksācij on 1 January of the year, without taking into account the foreseeable reconstruction and depreciation. The amount obtained divided by 4;
3.4. other balance sheet items listed buildings and structures in the expected annual average value is calculated without taking into account the foreseeable reconstruction and depreciation;
3.5. the declaration line 03. "non-taxable buildings and premises of presumed average annual value under article 1, second paragraph" the maximum value calculated in paragraph 3.3 of these regulations specified in the order;
3.6. Declaration of 04-22 line indicates non-taxable buildings and premises the estimated annual average value in the balance sheet or the inventory value. 4. the buildings and premises of real property tax statement populates the rule prescribed in paragraph 3, specifying the actual accounting data. 5. the buildings and premises of real property tax declaration and the summary report includes the total taxpayer data from municipalities iesniedzamaj declarations and statements. 6. the Declaration and the summary declaration, as well as review and summary report list "business activities or reconstructed buildings include buildings" list, for which the construction law has received a building permit for the construction or reconstruction work and the taxation year applicable tax exemption in accordance with the law "on real estate tax" in article 1, second paragraph, paragraph 13. 7. the Declaration and the summary declaration, as well as review and summary report under ' business activities or reconstructed buildings list ": 7.1.-in box 4, the expected (Declaration and summary declaration) or actual (reports and summary reports) when the building is placed in service. This box contains information on buildings which are intended to be put or which put into operation in the tax year, and on buildings put into operation in the year of pirmstaksācij and tax exemption, in whole or in part, relevant to the current tax year;
7.2. box 5: the building of the expected or actual annual average balance sheet value, regardless of whether this building due to the tax exemption for the whole or part of the tax year;
7.3. box 6: a value equal to the same Government declarations and statements submitted 13. the value in the line and with the State revenue service territorial institution submit summary declarations and the summary report of the value in row 4. 8. Be declared unenforceable in the Cabinet of Ministers of 28 December 1999, Regulation No 438 "rules for buildings and premises of real property tax statement and report" (Latvian journal, 1999, 446./451.nr.). 9. the rules shall enter into force on January 1, 2006. Prime Minister a. Halloween Finance Minister o. Spurdziņš annex 1: Cabinet of Ministers of 13 December 2005 the Regulation No 955 Finance Minister o. Spurdziņš annex 2 Cabinet of 13 December 2005 the Regulation No 955 Finance Minister o. Spurdziņš annex 3 Cabinet of 13 December 2005 the Regulation No 955 Finance Minister o. Spurdziņš annex 4 of the Cabinet of Ministers of 13 December 2005 the Regulation No 955 Finance Minister o. Spurdziņš