Cabinet of Ministers Regulations No. 760 Riga 2014 on December 16th (Mon. No. 71 10. §) rules on the criteria and procedures for the Association and Foundation is the proprietor of the building and civil engineering works are exempt from real estate tax Issued in accordance with the law "on real estate tax" 1. the second paragraph of article 18 and article 12 1. determines: 1.1. criteria for associations and foundations (hereinafter referred to as society) owned the building and civil engineering works are exempt from real estate tax (duty); 1.2. the order in which the society submits an application for the proportion of buildings or civil engineering works on the listing that is specified in the order of the Cabinet of Ministers of the Union buildings and engineering structures sites that are exempt from tax (hereinafter referred to as the order of the Cabinet of Ministers); 1.3. the order in which the society shall inform the Ministry of finance, if you have the right to exemption from tax on Association sites buildings or engineering structures; 1.4. the order in which the society shall inform the Ministry of finance if you have given up the right to exemption from tax on Association sites buildings or engineering structures; 1.5. the order in which the society owned building or structures will be included in the Cabinet's order or deleted from it; 1.6. the tax exemption application procedures. 2. the duty shall be owned by the society in building and civil engineering works, which meet all the following criteria: 2.1 property rights to buildings and engineering structures are fastened in the land; 2.2. building and civil engineering works belong to the Association, for which the public good of the organization law of the public good has been awarded the status of the Organization, or society of people with disabilities; 2.3. building and civil engineering works is used in the public good, the scope laid down in the decision on the Organization of public benefit status (condition does not apply to associations of disabled people). 3. If pursuant to point 2.3 of these terms are used only part of a building (space group), tax exemption applies to that part of the building (space group). 4. To be able to use the right to tax relief and qualifying for buildings or civil engineering works on the inclusion of the cabinet order, society, which owns the rules referred to in paragraph 2 of the qualifying building or structures, to the tax year January 31, submit a written application to the Ministry of Finance according to the annex to these provisions (hereinafter referred to as the application) or the structures of the buildings concerned. 5. Association-owned building and civil engineering works, which comply with the provisions referred to in paragraph 2, the criteria and for which the application is lodged, are included in the cabinet order. 6. The Ministry of finance to the taxation year, 15 February, summarizes the submissions received, and within three months of submission collection to draw up and submit to the Cabinet of Ministers a draft law on the amendment of the order of the Cabinet of Ministers. 7. The Cabinet of Ministers in the order of buildings and engineering structures of the tax exemption applies to the next tax year and 1 January granted for an indefinite period, until the society loses the right to exemption from tax on the relevant Association suspension buildings or engineering structures. 8. Tax relief is interrupted: 8.1. with the next tax year, after over ownership of the building owned by the society or the structures; 8.2. with the next month after having the right to exemption from tax, if these rules are not met 2.2. and 2.3. criteria referred to in point. 9. If at the same time there's this provision 8.1 and 8.2, the period referred to in the application of the exemption is suspended this provision 8.1. the time limit referred to in subparagraph. 10. Society of the month from the date of occurrence of the change in writing to the Ministry of finance that society loses the right to exemption from duty due to: 10.1. changes in society-owned building in any manner; 10.2. changes in society building and civil engineering works belonging to the property. 11. If the municipality notes that the order of the Cabinet of Ministers belonging to the society in buildings and civil engineering works no longer complies with the rules referred to in paragraph 2, the criteria and the society has not provided the relevant information, the month after the detection of discrepancies in writing to inform the Ministry of finance. 12. The Ministry of Finance within two months after this provision in paragraph 10 and 11 this disclosure shall prepare and submit to the Cabinet of Ministers a draft law on the amendment of the order of the Cabinet of Ministers. 13. The rules apply and cabinet order issued by establishing tax exemption beginning in 2016. 14. Be declared unenforceable in the Cabinet of Ministers of 11 April 2006, Regulation No 285 of the "provisions on the criteria by which societies and foundation-owned buildings and premises are exempt from real estate tax" (Latvian journal, 2006, no. 64). Prime Minister, Minister of finance John Rare traffic Minister Anrij of Dreyer attachment Cabinet 2014 16 regulations no 762 application for Association and foundation-owned buildings and civil engineering works for the release of the real estate tax the Society/Foundation name, registration number, registered office, on the basis of the law "on real estate tax" in article 1, second paragraph, paragraph 18, to exempt from real estate tax payments the following Association/Foundation-owned real estate :
Nr. PO box The real estate object address real estate object cadaster designation of the real estate object * use public good activities purpose used buildings (space group) area (m2) * 1.         2. concrete building (space group) or the structures, which is called a real estate tax exemption. ** Fill in if the public good is used only for the operation of the portion of the building (space group). I certify that the information provided in the application is accurate and the specified (s) (s) real property (s) is (are) used for the public good, the scope laid down in the decision on the Organization of public benefit status. I am aware that (a) in accordance with the law "on real estate tax" article 7 of the second paragraph of point 1 a taxable person is obliged in writing one month to inform the authorities if there's or right to this law, article 1, second paragraph, the specific exemption from real estate tax.
          (position)   (signature)   (name, surname)           (date)        
Traffic Minister of matīss Anrij