The Rules On Political Organizations (Parties) Annual Financial Statements, The Election Of The Action Period Expenditure Declarations, Notifications About Planned Election Expenses Election Expenses And Revenue Declarations And Reports Of Gifts In The

Original Language Title: Noteikumi par politisko organizāciju (partiju) ikgadējām finansiālās darbības deklarācijām, priekšvēlēšanu perioda izdevumu deklarācijām, paziņojumiem par plānotajiem vēlēšanu izdevumiem, vēlēšanu ieņēmumu un izdevumu deklarācijām un ziņojumiem par dāvinā

Read the untranslated law here: https://www.vestnesis.lv/ta/id/104415

Cabinet of Ministers Regulations No. 196, Riga, 22 March 2005 (pr. Nr. 15 4. §) rules on political organizations (parties) annual financial statements, the election of the action period expenditure declarations, notifications about planned election expenses election expenses and revenue declarations and reports of gifts (donations) Issued in accordance with the political organizations (parties) Act, article 4, third paragraph, article 8.1 the first and the third part of the first paragraph of article 8.2, 8.3 and article 9 the third subparagraph of article i. General questions 1. determines the political organizations (parties) associations (hereinafter referred to as the political organization (party)) annual financial performance dekl PTT during the period, expenditure declarations, the announcement of the planned expenditure of the elections to local election the statement of income and expenditure and the report on donations (donations) the sample form, and the form submission, fill and publication procedures. 2. political organizations (parties) annual financial transactions in information, election declared period statement of expenditure, the Declaration on planned expenses of elections, election of the revenue and expenditure statement and reported to the senior levels of donations (donations) indicates the amount of money in dollars and the statement of revenue and expenditure of the items indicate amount in LCY and Sant Ms. 3. If a political organization (the lot) is revenue or expenses in foreign currency, the conversion of amounts in LCY, according to the Bank of Latvia the relevant foreign exchange rate this income receipt or payment. 4. the political organization of the (party) in preparing the annual financial transactions return, election expenses return and the period of the election statement of revenue and expenditure shall respect the following conditions: 4.1 the items reflected separately in the order indicated on the form;
4.2. items that do not have a number, enter the word "not";
4.3 items show the totals. If you need information about the components that make up the total, details will be contained in the annual distribution of the financial activities of the Declaration in the annex;
4.4. the roles of figures based on the entries in the source documents, the accounting records and summaries. II. Annual financial statements of the action preparation 5. For each calendar year (hereinafter referred to as the reporting year) political organizations (parties) prepare the annual financial statement of activities (annex 1). 6. Annual financial statements of the action under "membership fees and joining of money received in the form of financial resources" indicates the year the earned (political organizations (parties) or bank account that paid) membership fees and joining the cash. Annual financial statements of the action Annex specifies the membership fees and joining the amount, the date of receipt, as well as physical person (name, surname and personal code) who paid membership fees and joining the cash. 7. Annual financial statements of the action under "gifts (donations)" indicate the reporting year received donations (donations), indicating the gift (donation) according to political organizations (parties) Act in the second paragraph of article 8. Funds received in the form of donations (donations) value corresponds to political organizations (parties) or bank account that paid the cash amount. Donations (donations) received the property, services, free the rights, duties and other activities in the form of a declaration, on the basis of formal transactions (such as contracts, invoices, acceptance and transfer laws). The deal required supporting documents indicate the received donations. 8. Annual financial statements of the action under "inheritance in the form of pecuniary benefits" indicates the year of heritage, the money received in the form of movable and immovable property. Financial resources in the form of heritage value corresponds to political organizations (parties) or bank account that paid the cash amount. Legacy of movable or immovable assets valued in cash based on the acceptance of the inheritance documents. 9. Annual financial statements of the action under "operating result in income or income (dividends) on investment corporations in the" specify the receive dividends from investments Corporation. This item shall also indicate the amount that has been calculated from the reference year in the sale of goods or the provision of services revenues, less trade discounts and other discounts granted and this revenue reducing customer complaints, as well as the amount of value added tax, if they are included in the total amount of revenue. 10. Annual financial statements of the action under "other income" indicates the cash proceeds received from insurance reimbursement, compensation, fixed assets, other long-term investment or working capital cash sales and other income from sources other than prohibited external legislation. This item indicates the positive difference resulting from the conversion of (according to the Bank of Latvia exchange rate) in foreign currency payments received or unpaid debts. Income reflects, indicating the breakdown of the types of income. 11. The annual financial statements of the action under the "expenditure" items include expenses paid during the reporting period, based on documents (e.g., treaties, and legislation of the transfer, invoices, payment documents). If during the reference year are paid services and the goods received in the previous reporting year or will be received in the next financial year, expenditure of the year include the annual financial transactions return, in which the payment is made. 12. The annual financial statements of the action expenditure item "paid services" include services paid in the reporting year and associated with political organizations (parties) financial and economic activity, by type of expenditure according to political organizations (parties) Act 8 the third paragraph of article 1. 13. Annual financial statements of the action expenditure item "payments for movable and/or immovable property acquisition" include amounts of money paid on the acquisition of movable and immovable property. 14. Annual financial statements of the action expenditure item "salary paid and other payments made to natural persons except political organizations (parties) Act 8 the third paragraph of article 6 as provided in paragraph" indicates the year of reference paid wages, compensation or other remuneration for comparable payment amounts, except when the benefits are paid and made gifts (donations). 15. Annual financial statements of the action expenditure item "paid newspapers, magazines, newsletters, books and other printed matter output costs" include all paid expenditure related to newspapers, magazines, newsletters, books and other printed matter. 16. The annual financial statements of expenditure operations under "public organization paid costs" reflects all the accounting year shall deduct the costs incurred in organising social events. 17. The annual financial statements of the action expenditure item "charity event paid financing costs, benefits paid and the gifts (donations)" reflect all the costs associated with the charity events and donated the movable or real property value. 18. Annual financial statements of the action expenditure item "donators repaid the gift (donation) amount" represents not accepted any donations (donations) amounts refunded within 30 days of the contributor. Pay (given up) donations (donations) presented in the annual financial statements of the action annex. 19. Annual financial statements of the action expenditure item "taxes and State social security payments" indicate political organizations (parties) of the total commitments in relation to the State budget and municipal budgets of payable taxes and duties, as well as the State social insurance compulsory contributions. 20. The annual financial statements of expenditure operations under "contributions to the State budget" reflects the State budget the repayments gifts (donations) that displays the amount of the annual financial statements of the action annex. 21. The annual financial statements of the action expenditure under "other costs" indicates the negative difference resulting from the conversion of (according to the Bank of Latvia exchange rate) in foreign currency payments received or paid, debts, and expenses not attributable to these rules 12, 13, 14, 15, 16, 17, 18, 19 and 20 of the expenditure referred to in paragraph 1, as well as all political organizations (parties) in the year the property is used or other free benefits received according to political organizations (parties) Act, article 2, second subparagraph, on the basis of the transaction supporting documents (such as contracts, invoices, acceptance and transfer of the legislation), and expenditure value must match the value of the received donations or inherits real property immovable or for that money, estimated on the basis of the acceptance of the inheritance documents. Expenditure by spending points. III. Election of the declarations of expenditure for the period and the announcement of the planned expenditure for the preparation of elections 22. On election expenses in the period the political organization (party) election period, prepare a declaration of expenditure (annex 2). 23. Political organizations (parties) Act in the third paragraph of article 8.1 deadline political organizations (parties) shall provide notice of the planned election expenditure (annex 3). 24. During the period specified in the Declaration of expenditure all political organizations (parties) election period expenses paid by individual types, established political organizations (parties) of the Act in the second paragraph of article 8.1. 25. The pre-election period in the Declaration of expenditure by individual types, established political organizations (parties) of the Act in the second paragraph of article 8.1, all political organizations (parties) election campaign used the property or other free benefits received according to political organizations (parties) Act, article 2, second subparagraph, on the basis of formal transactions (such as contracts, invoices, acceptance and transfer of the legislation), and expenditure value must match the value of the received donations or inherits real property immovable or for the valued in cash based on the acceptance of the inheritance documents. 26. the pre-election period, declarations of expenditure expenditure item "salary election campaign and other parties involved in payments to natural persons, except point 8 of this Declaration as provided in the" specify the wages paid employees engaged in the election period, and other election payments incurred during the natural persons whose job responsibilities are related to the election measures and organizing. 27. The pre-election period, declarations of expenditure expenditure item "of movable and immovable property rental for the purposes of the election campaign" points of movable and immovable property for rent and other rental expenses (such as utilities, communications services) arising from pre-election period electoral event. 28. If the organizing campaign political organizations (parties) uses all of the intermediaries and priced out this intermediary rather than just suppliers or service providers, the election period, the statement of expenditure expenditure shall by separate political organizations (parties) of the Act in the second paragraph of article 8.1 certain ways based on the intermediary and the estimate of the pay documents. 29. If the election period is covered with election campaign expenditure that is not decrypted pre-election declarations of expenditure for the period specified roles, they are recording on a total Declaration of the item "expenses shall be borne by the other with the election campaign-related expenses, it specifies the individual types". IV. Election of preparing the statement of income and expenditure of 30 political organisations (parties) shall prepare a ballot statement of revenue and expenditure (annex 4) for revenue and expenditure and election period. 31. the election statement of revenue and expenditure of all political organizations (parties) election period, revenues and expenses according to political organizations (parties) Act in the second subparagraph of article 8.2 of the on the individual types, established political organizations (parties) of the Act in the second paragraph of article 8.1. 32. The election statement of revenue and expenditure by individual types, established political organizations (parties) of the Act in the second paragraph of article 8.1, as expenses all paid political organizations (parties) election campaign used the property or other free benefits received according to political organizations (parties) Act, article 2, second subparagraph, on the basis of formal transactions (such as contracts, invoices, acceptance and transfer laws). Expenditure value must match the value of the received donations or inherits real property immovable or for that money, estimated on the basis of the acceptance of the inheritance documents. 33. the Election of the statement of income and expenditure expenditure item "salary election campaign and other parties involved in payments to natural persons, except point 8 of this Declaration as provided in" specifies the employees recruited by the election period, the salary and other electoral period payments resulting from the natural persons whose job responsibilities are related to the election measures and organizing. 34. Election expenditure and revenue expenditure item of the Declaration "of movable and immovable property rental for the purposes of the election campaign" points of movable and immovable property for rent and other rental related expenses (such as utilities, communications services) from election period election measure. 35. If the organizing campaign political organization (party) uses all of the intermediaries and priced out this intermediary rather than just suppliers or service providers, the election expenses of the revenue and expenditure statement noted by certain political organizations (parties) of the Act in the second paragraph of article 8.1 certain ways based on the intermediary and the estimate of the pay documents. 36. If the election period is covered with election campaign expenditure that is not decrypted election the statement of income and expenditure in the specified roles, they are recording in the total row of the Declaration "with the election campaign-related expenses". V. annual financial transactions returns, election period expenditure declarations, notifications of planned election expenses and election declarations of expenditure and revenue submission 37. Annual financial transactions return, election expenses in the period the declaration statement on the planned election expenses and election of the revenue and expenditure statement in duplicate within the time limit set in the law, corruption prevention and combating Bureau presented political organizations (parties) or his authorised person. 38. following the provisions referred to in paragraph 37 of document receipt, corruption prevention and combating Bureau officer it is stamped with the stamp "received the corruption prevention and combating Bureau (date)", and one copy shall be returned to the document stamped by the applicant. 39. about this rule referred to in paragraph 37 of the document shall record the receipt document registration log, indicating the political organizations (parties) name, the registration number, the applicant (name, title), the documents submitted and the date of their submission. The accuracy of journal entries, the applicant confirms with his signature. Vi. Report on donations (donations) for the preparation and submission of 40 political organization (party) within seven days after it has received donations (donations), submitted to the corruption prevention and combating Bureau received a report on donations (donations) (annex 5). VII. activities of the annual financial statements, the election of the declarations of expenditure for the period, the announcement of the planned election expenses, the statement of income and expenditure and the report on donations (donations) publication 41. Corruption Prevention and combating Bureau by law and in accordance with the procedure laid down in these provisions ensure political organizations (parties) submitted annual financial transactions return, election period, declarations of expenditure statement for the planned election expenses and election statement of revenue and expenditure for the publication of ten days from the date of their submission and message about received gifts (donations) within three working days of publication of the their submission. 42. political organizations (parties) submitted annual financial transactions return, election period election expenses return, the revenue and expenditure statement and notice of the planned election expenditure published the newspaper "Latvian journal" and the corruption prevention and combating Bureau homepage on the internet (URwww.knab.gov.lv), in addition to specifying: 42.1. political organizations (parties);
26.2. political organizations (parties) the registration number;
26.3. document of the applicant (name and title);
26.3. the date of submission of the document. 43. Corruption Prevention and combating Bureau website online published such information for political organizations (parties) received any donations (donations): 43.1. gifts (donations) received political organizations (parties) nosa Kuma and the registration number;
43.2. the received donations (donation);
43.3. the received donations (donation);
43.4. gift (donation) date of receipt;
43.5. natural persons who committed donations (donations), first name, last name;
27.1. details about the gift (donation) the applicant's name and position;
27.2. details about the gift (donation) the date of filing. VIII. Closing questions 44. ensure the implementation of the provisions of the corruption prevention and combating Bureau assigned to the national budget. 45. Be declared unenforceable: 45.1. The Cabinet of Ministers on 6 august 2002, Regulation No 354 "political organizations (parties) annual financial transactions returns, election period, declarations of expenditure and election expenditure declarations, notifications of planned election expenses and information on political organizations (parties) received any donations (donations) publication procedure" (Latvian journal, 2002, nr. 116);
45.2. The Cabinet of Ministers on 6 august 2002, Regulation No 355 "political organizations (parties) election period, the statement of expenditure, the announcement of the planned election expense total amount of expense and election procedures for submission of the Declaration" (Latvian journal, 2002, nr. 116). Instead, the Prime Minister of children and Family Affairs Minister a. Baštik of the Minister of finance, Minister of Economic Affairs in place of A.r. Kariņš annex 1 Cabinet of 22 March 2005, regulations No 196 of the Minister of finance, Minister of Economic Affairs in place of A.r. Kariņš annex 2 Cabinet of 22 March 2005, regulations No 196 of the Minister of finance, Minister of Economic Affairs in place of A.r. Kariņš annex 3 Cabinet of 22 March 2005, regulations No 196 of the Minister of finance, Minister of Economic Affairs in place of A.r. Kariņš annex 4 Cabinet of 22 March 2005, the Regulation No 196 of the Minister of finance, Minister of Economic Affairs in place of A.r. Kariņš annex 5 Cabinet of 22 March 2005, regulations No 196 (political organizations (parties) or their associations (hereinafter referred to as the political organization (party)) the name, registration number, registered in the commercial register address) report on donations (donations) (in accordance with political organizations (parties) Act, article 4, third paragraph) no PO box receipt date name ID code type amount gift (donation) check-in (repayment) date If the donation (donations) is returned (refundable) property loaned or transferred funds to the State budget (date) (political organizations (parties) in a managerial post, first name, last name, signature) (date) the Minister of finance, Minister of Economic Affairs in place of A.r. Kariņš