Amendments To The Cabinet Of 7 May 2002, Regulations No 180 "rules On Real Estate Tax Projections And Coordinating With Local Authorities"

Original Language Title: Grozījumi Ministru kabineta 2002.gada 7.maija noteikumos Nr.180 "Noteikumi par nekustamā īpašuma nodokļa prognozi un saskaņošanu ar pašvaldībām"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/103600

Cabinet of Ministers Regulations No. 156, Riga, 1 March 2005 (pr. Nr. 11) 23 amendments to the Cabinet of 7 May 2002, regulations no 180 "rules on real estate tax projections and coordinating with local authorities" Issued in accordance with the law "on financial cohesion" article fifth draw Cabinet of 7 May 2002, regulations no 180 "rules on real estate tax projections and coordinating with local authorities" (Latvian journal, 2002, 70 no) the following amendments: 1. Replace the text of the provisions, the word "Finance" with the word "financial".
2. Replace paragraph 3 with the figure "a" figure "0.90 0.95".
3. Delete the words in point 5.1 and figure "of the transitional provisions 9.1 point".
4. Add to the introductory part of point 6.1 after words "not taxed" by the words "or" reflects in part.
5. subparagraph 6.1.4. Put the following: ' 6.1.4. The Ministry of the environment-the law "on real estate tax" 1. the second paragraph of article 5 and those laid down in paragraph 17 real estate; "
6. Supplement with 6.1.5.3, 6.1.5.4 6.1.5.1, 6.1.5.2, 6.1.5.5 and 6.1.5.6 section, as follows: "the Saeima and the 6.1.5.1 direct regulatory authorities-the law" on real estate tax "in article 1, second paragraph, point 11 State jurisdiction laid down in the immovable property, which relate to the Parliament or the relevant administrative authority, direct or its institutional subordinated to existing institutions, as well as the Corporation, in which direct regulatory authority are public shareholders;
6.1.5.2 derived public persons who are not local,-the law "on real estate tax" in article 1, second paragraph, point 11 State jurisdiction laid down in the immovable property, which relate the derived public person concerned or its institutional subordinated to existing institutions;
6.1.5.3 State joint stock company "national real estate"-the law "on real estate tax" in article 1, second paragraph, point 11 State jurisdiction laid down in the immovable property, which is recognized as the orphan estate, except in accordance with the law "on State and municipal residential privatization" privatization of the residential home, the State-owned part of the shared ownership and joint ownership of another person living in viendzīvokļ in home and apartment property;
6.1.5.4 State Agency "housing agency"-the law "on real estate tax" in article 1, second paragraph, point 11 State jurisdiction laid down in the immovable property, which is recognized as the orphan estate, in accordance with the law "on State and municipal residential privatization" for the privatization of the marketable housing, shared ownership of State-owned shares in State and other parties shared ownership in existing viendzīvokļ residential home and apartment properties, with an order of the Cabinet of Ministers passed to the Agency for further privatisation in possession;
6.1.5.5 Ministry of agriculture-the law "on real estate tax" in article 1, point 12 of part two of the established real estate;
6.1.5.6 economic operators (companies, company)-the law "on real estate tax" in article 1, paragraph 13 of the second paragraph set out in real estate. "
7. To express point 6.1.7. the following wording: "6.1.7. Parliamentary and direct regulatory authorities-the law" on real estate tax "in article 1, second paragraph, point 15 of the established real estate, used the Parliament or direct administration or its institutional subordinated institutions;".
8. To supplement the provisions and paragraph 6.1.7.1, 6.1.7.2 6.1.7.3 as follows: "derived public person 6.1.7.1, not authorities,-the law" on real estate tax "in article 1, second paragraph, point 15 of the established real estate used in the derived public persona and its subordinated institutions;
6.1.7.2 Ministry of education and science, the Ministry of culture, the Ministry of welfare and the Ministry of health-the law "on real estate tax" 1. the second paragraph of article 16 laid down in the immovable property, which is not a local government or the institution or company;
6.1.7.3 society and Foundation of the Cabinet of Ministers of 2 December 2003 No. 677 of the provisions of the "regulations on public organizations exempt from real estate tax payments on public organizations and their companies for building and construction sites", in paragraph 2 of the law "on-real estate tax" 1. the second paragraph of article 18 established immovable property; ".
9. Amend paragraph 6.2.2., the words "(written and electronic)".
10. Add to the introductory part of paragraph 7, after the words "the following information" with the words "(in writing and electronically or by agreement with local-only electronic)".
11. Add to subparagraph 7.1.6. rules with the following: "taxable 7.1.6. area;".
12. To supplement the provisions of the following paragraph in the 7.2.9: "7.2.9. taxable area;"
13. Replace the figures in paragraph 9 and the words "and in point 8.1 7.4" with numbers and words "in point 7.4 and point 8".
14. To supplement the provisions under point 9.1 and 9.2 as follows: 9.1 if by "tax period 1 may local authorities submitted the State land service of this provision the information referred to in paragraph 9, it is deemed agreed.
9.2 If the tax period 15 November the municipality has not provided further information about objects that are subject to tax, local characteristics "provided by duty shall be" State land service uses to prepare real estate tax payer and taxable objects from master to the next tax period January 1. "
15. subparagraph 12.1.1. To express the following: 12.1.1. "real estate, which is not subject to tax in accordance with the law" on real estate tax "in article 1, second paragraph, 1., 2., 3., 4., 5., 6., 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18 and the law" About the free ports and special economic zones "in the fifth paragraph of article 6;".
16. To supplement the rules with the 26, 27, 28, 29, 30 and 31 by the following: "26. These provisions 6.1. and 6.2.1. information referred to in relation to buildings for municipalities until 14 March 2005, but referred to in 6.2.2 – up to 1 august 2005.
27. Local authorities updated the information about the buildings presented the State land service territorial sections up to December 1, 2005.
28. The provision laid down in paragraph 3 of the factor 0.95 chargeable tax projections in calculating the 2006 apply.
29. in paragraph 5 of this rule in respect of buildings by 2006.
30. to determine the 2006 real estate tax projections on buildings and construction, the Ministry of finance uses the State revenue service collected data according to the taxable person of the buildings and premises provided real estate tax declarations for 2005. The State revenue service specifies these data if authorities submitted the relevant information.
31. Economic operators (companies, company), apartment managers and owners to 2005 April 1 submitted in this State land service prescribed in paragraph 7.2 of the rules information on buildings, sites for them if it does not match the real estate cadastre of the State information contained in the registry. " Prime Minister a. Halloween Finance Minister o. Spurdziņš