Amendments To The Cabinet Of Ministers Of 27 December 2005, Regulations No 1032 "rules On The Classification Of Budget Revenue"

Original Language Title: Grozījumi Ministru kabineta 2005.gada 27.decembra noteikumos Nr.1032 "Noteikumi par budžetu ieņēmumu klasifikāciju"

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Read the untranslated law here: https://www.vestnesis.lv/op/2015/118.19


Cabinet of Ministers Regulations No 302, Riga, June 16, 2015 (pr. No 29 11) amendments to the Cabinet of Ministers of 27 December 2005, regulations no 1032 "rules on budget revenue classification" Issued in accordance with the law on budget and financial management article 11 and paragraph 1 of article 43 first paragraph 1. make Cabinet December 27, 2005 No. 1032 of the regulations ' provisions on budget revenue classification "(Latvian journal, 2005, nr. 210.; 2006, 193. No; 2007, 2008 198. no; 192., no; 2009, 206. no; 2010, 165, 198. no; 164. in 2011, no; 2012, No 39, 147.; 239. no 2013; 2014, 229. No.) the following amendments: 1. put the attachment 1.3. Sub 2.4.4.0. code the following: "1.3. 2.4.4.0. State social security payments, disability, maternity, sickness and parental insurance "to make annex 1.2 1.5. Sub 5.1.5.0. code the following:" 1.5. 5.1.5.0. Value added tax special treatment of persons registered under the paid value added tax on electronically supplied services subject To code 5.1.5.0 revenue paid to the State budget in accordance with the value added tax Act article 140.1 "1.3. Replace annex 1.5. Sub 5.1.6.0. code explanation, the words ' outside the territory of the European Union of registered persons" with the words "the other Member States of the European Union and outside the territory of the European Union of registered persons"; 1.4. to express the attachment 1.6. Sub 5.2.4.4. code the following: "1.6. 5.2.4.4. excise tax other smoking tobaccos and tobacco leaves "1.5. Express 1.6. of annex 5.3.4.4. code the following subgroups:" 1.6. 5.3.4.4. excise tax other smoking tobaccos and tobacco leaves "1.6. Express 1.6. of annex sub 5.3.7.2. the code as follows:" 1.6. 5.3.7.2. Excise duty on diesel (gas oil), the substitute products and components and those of oil products, if you have added from rape seed oil derived biodiesel "1.7. deleting the annex 1.6. Sub 5.3.9.2. code of; 1.8. to supplement the annex 1.6. Sub 5.3.9.3. code explanation behind the words "of the total quantities of products" with the words "or the oil and ethanol blend is imported from a Member State of the European Union"; 1.9. the deletion of annex 1.6. sub code 5.3.9.4; 1.10. Express 5.3.9.5 in annex 1.6. sub code for the following: "1.6. 5.3.9.5. Excise duty on diesel (gas oil) and one diesel (gas oil), which is added from rape seed biodiesel is obtained, if the oils are highlighted (marked) and if used according to the law "on the excise tax" 18. the fifth subparagraph of article terms "1.11. Express 1.6. of annex sub 5.6.7.2. code the following:" 1.6. 5.6.7.2. Excise duty on diesel (gas oil), the substitute products and components and those of oil products, if you have added from rape seed oil derived biodiesel "1.12. deletion of annex 1.6. Sub 5.6.9.2. code of; 1.13. Supplement 1.6. of annex sub 5.6.9.3. code explanation behind the words "of the total quantities of products" with the words "or the oil and ethanol blend is imported from a Member State of the European Union"; 1.14 deleted subgroups annex 1.6.5.6.9.4. code of; 1.15. Express 5.6.9.5 in annex 1.6. sub code for the following: "1.6. 5.6.9.5. Excise duty on diesel (gas oil) and one diesel (gas oil), which is added from rape seed biodiesel is obtained, if the oils are highlighted (marked) and if used according to the law "on the excise tax" 18. the fifth subparagraph of article terms "1.16 Express 1.0. Group annex., 7.2.1.0., 7.2.0.0 7.2.2.0. and 7.2.3.0. code the following:" 1. 7.2.0.0. tax on micro code subject to 7.2.0.0 revenue paid to the State budget in accordance with the tax laws of micro-enterprises. After checking with the State revenue service of the Treasury may open separate national budget revenue accounts for more detailed micro-distribution of tax revenues than the specified 7.2.0.0. code into subcodes. The State budget into the micro in tax revenues the Treasury distributed according to the laws and requirements 1.0. 7.2.1.0. A micro tax, paid to persons who comply with the law "on enterprise income tax" On 7.2.1.0. Code apply proceeds from the taxpayer's micro-companies with limited liability, company or individual farmer or fisherman's farm, which the previous taxation period from business income pay corporate income tax 1.0. 7.2.2.0. Microenterprise tax paid as economic agents registered natural persons subject to the code 7.2.2.0. income from the taxpayer's micro-enterprises-natural persons registered in the State revenue service as economic analyst 1.0. 7.2.3.0. A micro tax paid to other operating agents that conform to the law "on personal income tax" On 7.2.3.0. Code apply revenue from micro-individual taxable trader, company or individual farmer or fisherman's farm, owned by the previous tax period of the individual enterprise, farmer or fisherman's farm income pay personal income tax, as well as from the individual merchant, newly solo company or farmer or fisherman's farm "1.17. Replace annex 2.0 group. the code interpretation 8.2.0.0 number and the words" paragraph 2 "with a number and the words "paragraph 1"; 1.18. the supplement group annex 2.0.8.3.9.0. code explanation behind the words "capital" with the words and figures "including the revenue paid to the State budget in accordance with the law" on banking "article 18.1"; 1.19. Express 2.0 of Annex 8.6.3.0, Group 8.6.3.1 8.6.3.2. code and by the following: "the 2.0. 8.6.3.0. Interest income on investments in debt securities and on loans with a negative interest rate On 8.6.3.0. the code shall be investment interest revenue on debt securities interest income on loans with negative interest rates, as well as the Treasury the State budget allocated to the execution of debt securities outstanding at the time of purchase of accrued interest, the sale of securities, or delete the moment receive as interest revenue 2.0. 8.6.3.1. forecast interest income on investments in resident debt securities and on loans with a negative interest rate On apply code 8.6.3.1 national (local) interest revenue budget for the budget (which is free) investments in debt securities with residents, interest income on loans with negative interest rates, as well as the Treasury the State budget allocated to the execution of debt securities outstanding at the time of purchase of accrued interest, the sale of securities, or delete the moment receive as interest revenue 2.0. 8.6.3.2. forecast interest income on investments of non-resident debt securities and on loans with a negative interest rate On apply code 8.6.3.2 national (local) interest revenue budget for the budget (which is free) investments of non-resident debt securities, interest income on loans with negative interest rates, as well as the Treasury the State budget allocated to the execution of debt securities outstanding at the time of purchase of accrued interest, the sale of securities or the delete point of interest income received 1.20. "Express 2.0 of annex. Group 8.9.3.1. code the following :
"2.0. 8.9.3.1. income from Latvia for fixed installations and aviation emissions izsolīšan "delete attachment 1.21 2.0. sub code 8.9.3.2. 1.22. Express 2.0 of annex. 9.1.3.8. code of the group as follows: "the 2.0. 9.1.3.8. Fee for the internal security service, a duplicate certificate of registration and issue of certificate To reuse 9.1.3.8. the code shall be lodged in the revenue in the national budget in accordance with the laws and regulations which determine the duty of the internal security service, a duplicate certificate of registration and issue of certificate of "repeated 1.23. delete attachment group 9.1.9.4. code 2.0; 1.24. to supplement the annex behind the 12.3.4.0. Group 2.0 code with code 12.3.4.9 12.3.4.1. and by the following: "the 2.0. 12.3.4.1. income from public institutions to pay off accounts receivable policy instruments of the European Union and other foreign financial assistance cofinanced projects (measures) 2.0. 12.3.4.9. income from the budgetary authority for pay off other accounts receivable "1.25. Express 21.1.9.3 in annex 4.2 sub code for the following:

"4.2.21.1.9.3. Revenue from the repayment of received previous financial years transferred funds policy instruments of the European Union and other foreign financial assistance co-financed projects (measures) in the implementation of the Code apply to the 21.1.9.3. authorities received reimbursement from private parties (associations, foundations, business operators, etc.), foreign partners about them and granted the funds not used or not according to the expenditure, as well as other cases refund received in connection with the policy instruments of the European Union and other foreign financial assistance co-financed projects (measures) are implemented. 21.1.9.3. the code shall apply, if the funds reimbursed resource earlier financial years was foreign financial assistance or transfer of authority revenue from foreign financial assistance funds authorities revenues. If the funds reimbursed resource earlier financial years was a grant from the general revenue transfers from the State budget or grant from the general revenue, 21.1.9.3. Code apply to the repayment referred for further transfer to the general revenue budget (State budget applying the 2.0 code 12.3.4.1. Group (unused funds refunded) or 4.1.20.7.1.0. and 20.7.2.0. subgroup code (not refunded for expenditure) and municipal budget applying the 2.0. 12.3.4.1. group code (unused funds refunded and not appropriate for expenditure) "2.1.10. These provisions and 1.15. subparagraph in respect of excise duty on diesel (gas oil) and one diesel (gas oil), which is added from rape seed biodiesel is obtained if the diesel (gas oil) is used according to the law on excise duty" article 18 conditions, the fifth subparagraph shall enter into force on July 1, 2015. 1.10 these terms and conditions referred to in paragraph 1.15 of the petroleum product tagging (labelling) shall enter into force on 30 October 2015. 3. This rule 1.19, 1.24 and 1.25. subparagraph shall enter into force on January 1, 2016. The Prime Minister is the Rapidity of the Newsletters Finance Minister John a Rare