Cabinet of Ministers Regulations No. 1068 Riga 2004 December 28th (Mon. No 75 41. §) rules on stamp duty rate on the regulation of public services and the arrangements for payment Issued in accordance with the law "on regulators of public services" in article 31, the first and the fourth 1. determines the rate of stamp duty on adjustment of public services and the arrangements for payment.
2. the duty of public service regulation (hereinafter State fee) the public service pay for every public service, where the need for adjustment in accordance with the law "on regulators of public services" in article 2, fourth State controlled industries has appointed a Cabinet, but the local government controlled areas, where the municipality.
3. the duty rate for each country in the sector controlled public service type has two Lats per 1000 litres (0.2 percent), but each local government sectors adjustable type of public service — four dollars for every 1000 lats (0.4 percent) of the merchant in question provided a public service type of net turnover in the previous calendar year.
4. public service providers who started the public service, the State fee for the first year of operation of the merchant fee schedule in the form of public service net sales in the first year of operation.
5. State fee in one calendar year, divided into four equal parts. The first part of the State fee paid to 10 January, second — up to 10 April, third — until July 10, the fourth — until 10 October.
6. If in any calendar year the paid State fee is less than or greater than the applicable percentage (0.2 percent State controlled industries or 0.4 percent municipal adjustable sectors) of the merchant in question provided a public service type of net turnover in the previous calendar year, the amount paid shall specify when making the final payment in any calendar year.
7. where, in accordance with the provisions of paragraph 4, the State fee paid is less than 0.2 percent (State controlled industries) or 0.4 percent (municipal adjustable sectors) of the merchant in question provided a public service type of net turnover during the first calendar year of operation, the merchant until the next January 30, pays the remaining amount of the State fee.
8. where, in accordance with the provisions of paragraph 4, the State fee paid exceeds 0.2 percent (State controlled industries) or 0.4 percent (municipal adjustable sectors) of the merchant in question provided a public service type of net turnover in the first year of operation, the excess shall spread, State fees calculated in the next calendar year by reducing the amount of the excess payment.
9. If in any calendar year the paid State fee exceeds the regulator's activity for the year necessary costs in the next year the public service of the national fee for the excess amount shall be reduced in proportion to each public service provider paid in size of State fees for the year.
10. Be declared unenforceable in the Cabinet of Ministers of 30 November 2004, Regulation No 988 "provisions on State duty rate for public service regulation in 2005" (Latvian journal, 2004, nr. 192).
11. Regulations shall enter into force by January 4, 2005.
Prime Minister, Health Minister g. Smith in place of the Minister of Economics, Minister of Justice s. Āboltiņ Note: the wording of the entry into force of the provisions by 4 January 2005.