Cabinet of Ministers acts of Cabinet of Ministers Regulations No. 322 (No. 59, § 52), Riga, 31 October 1995, at rules about the order in which local authorities can impose fees Issued in accordance with the law "About taxes and duties" in article 12 of the law "on local governments" and article 12 of the law "on business" article 32 of the i. General questions 1. These rules shall determine the duties of the local authorities (hereafter referred to as "fees") on the arrangements and procedures for the authorities to charge fees for transactions that is liable to stamp duty.
2. the terms used in the rules: the special treatment area 2.1: the Cabinet set a part of the territory of the municipality, which has limited the movement of the vehicle;
2.2. public place-path (any traffic built area, which includes the roadways, pavement, outskirts, dividing the bar URu.tml.), tunnels, areas, pedestrian subways, railway station, bus station and airport halls, passageways, traffic routes, parks and other specially arranged outdoor recreational areas, as well as leased, not built or otherwise decorated in State and local government land.
II. Fees the fees chargeable 3 objects only in the law "About taxes and duties" (Latvian journal, 1995, nr. 26) Article 12, first and second part of the fee referred to in items.
4. the activities carried out by the municipality in connection with the imposition of the duty is not charged for an additional fee. It must contain the appropriate duty rate.
5. the fee is not liable for services that are already subject to state taxes.
1. Local Government Council (Council) meetings and the services provided by the authorities with the duty may 6 to put only referred to in the annex to these regulations Municipal Council (Council) meetings and the services of the authorities.
7. If the local government discretionary functions related services, except for this provision, paragraph 6, provides the services described in the Municipal Council (the Council), or they create institutions, they must be independent of the accounting and provide tax and other compulsory payments in accordance with the laws and Cabinet regulations governing business.
2. Entertaining the whole measure of public places 8. Fees for the entertaining nature of the measures recommended in public places persons are natural or legal persons who hold entertaining activities in the relevant municipality-owned premises and (or) in public places.
3. Leisure and tourism 9. Fees for vacationers and tourism are paying persons (vacationers and tourists), which the municipal area kempingo, hotels, holiday houses, nursing homes, rental houses and other places where tourists and holidaymakers captures and accommodating for a fee. Fees contribution in the budget of the local government provides the people tourists or holidaymakers captures and accommodating for a fee.
10. About the toll on vacationers and tourism don't count tickets or entrance card that allows people to visit one of the local territory museums, exhibitions, outdoor objects, and other objects.
4. trade in public places 11. Fees for trading in public places persons shall mean natural or legal persons trading in public places.
12. fees for trading in public places exempt persons, which deal specially arranged places for this purpose (shops, kiosks, cafés, bars and other specially arranged places for trade), as well as enclosed or open places, located in someone's property, possession or use, and this person is not a municipality.
13. the fee for trading in public places is not liable to the legal or natural person provides services in the territory of the municipality.
5. All manner of keeping animals 14. Fees for all types of animal keeping persons are natural persons in the territory of the municipality keeps dogs, cats or other animals.
15. From the levy on all types of animal keeping exemptable for sight disabled, private owners (except the private apartment house owners and tenants) and farms, if the person concerned complied with the relevant local authorities succeed in binding provisions on the keeping of animals.
6. Vehicles entering a special mode for zones 16. Fees for vehicle entry into specific areas of the payer is the natural or legal person, or place the vehicles entering the area or areas specified by the Cabinet of Ministers as special treatment area the municipal territory.
17. From vehicle entry fees for special treatment zones exempt persons that the area concerned is habitually resident or located in the property (owned) real estate, emergency transport, specialized transportation (performance of duties), public transport, police, transport, the entire group of disabled people who run cars with hand controls, as well as the heads of the cars carrying disabled persons in Group I.
7. Advertisements, posters and advertisement placement in public places 18. Fees for ads, posters and advertisement placement in public places persons shall mean natural or legal persons on the territory of a municipality-owned or existing buildings, as well as other dedicated sites deploy Visual commercial information.
19. fee for advertising, posters and advertisement placement in public places is not liable legal person located in the Visual information that inform the business conducted, if such information is posted directly to the entities concerned, place of establishment.
8. Boat, speedboat and yacht range 20. Fees for boat, speedboat and yacht persons holding shall mean natural or legal persons concerned local bodies belonging to the shores located the boat, motor boat or yacht.
21. Fee for the boat, speedboat and yacht ownership does not extend to the country's rescue services (emergencies) national armed forces, as well as parts of the border to port authorities belonging to the ship, boat, yacht and boat parking.
9. the use of the emblem of local 22 of the municipal emblem of fee payer is the use of natural or legal persons that use the municipal emblem in trademarks, advertisements, souvenirs or other commercial purposes.
III. Binding rules on tolling design and registration procedures in 23 municipalities issued binding rules on the imposition of a fee for each individual (hereafter referred to as the "regulations") must contain the following information: 23.1. charges taxable object;
23.2. the duty rate;
23.3. dues payers;
23.4. the payment period and payment terms;
14.6. the persons, exempted from the fees or applicable charges payment incentives;
14.7. the arrangements for collecting tolls and its control mechanism;
23.7. the purpose of the use of the funds (if the fee will be credited to the special budget).
24. the Binding rules (original and copy) of each fee shall be submitted for registration with the taxation of the Ministry of finance in three working days after the signing.
25. the Ministry of Finance in binding rules examine, within 15 days from the date of their submission. If the regulations for registration are sent by mail, is taken into account in their ship and receipt date and postmark.
26. If the fees imposed pursuant to the law "About taxes and duties" and the requirements of these provisions, the Ministry of finance the registered applicable rules and inform the environmental protection and regional development Ministry.
27. the regulations established in the territory of the local Government shall enter into force the law on taxes and duties "in article 12.
28. If binding rules in the Ministry of finance finds conflict with the law on taxes and duties ", these rules or other laws, regulations, and it is not registered with the motivated decision to send for review the Municipal Council (the Council).
29. If the regulations are not tracked, the Ministry of Finance shall inform the environmental protection and regional development Ministry, which shall take a decision on the suspension of the law "on local governments" (Latvian journal, 1994, nr. 61; 1995, 96 no). 49. in accordance with the procedure laid down in article.
IV. The municipal budget should include the State tolling Authorities 30 is entitled to charge a fee for the special State permission (license) the issuance of a separate business to conduct in accordance with Cabinet of Ministers regulations on business constraints.
31. local fees charged to the State, which the municipality is wholly or partly included in its budget, must not exceed the provisions of the Cabinet State fee rates. Local governments are not entitled to take additional charges for actions taken in connection with the toll collection.
32. The municipality shall not be entitled to charge a fee for any other type of business, as well as on the consent or authorization of the business, if this fee is not law or Cabinet regulations.
V. liability for violations of these rules
33. the local authorities are not eligible to apply in their territory in binding provisions on the imposition of the levy, if they have no marks for registration in the Ministry of finance.
34. the fees collected pursuant to binding rules that are not registered in the Ministry of Finance and is suspended in accordance with the procedure prescribed by law, the relevant fees refunded payers or recipients of services within 15 days of the suspension of the rules binding. The amounts to be repaid shall be calculated, subject to the Bank's refinancing rate determined at the time when the duty was incorrectly charged. If the fee is not paid you may pay to the person from whom it was collected, the amount is credited to the State budget.
35. Toll collection is controlled by the State revenue service.
36. The law "on tax and duty" specific sanctions applying in cases of violation of these provisions does not preclude the perpetrator prosecution of officials of the local Government Act.
Vi. Transition issues 37. Those authorities issued binding rules, which were submitted for registration to the Ministry of finance until the date of entry into force of the rules and comply with the law "on tax and duty" requirements by 1996 January 1 is assigned a registration number.
38. If the date of entry into force of the provisions for registration submitted to binding rules the Ministry of finance finds conflict with the law on taxes and duties ", these rules or other legislation, the binding rules in accordance with the law" on local governments "article 49 to 1 January 1996 are stopped and the appropriate fees imposed upon them is declared illegal.
39. Be declared unenforceable in the Cabinet of Ministers of 28 March 1995, Regulation No 62 "on the order in which local authorities are entitled to impose municipal fees" (Latvian journal, 1995, no. 53, 90).
Prime Minister m. cock Finance Minister Sāmīt of Annex i. Municipal Council (Council) meetings and the services provided by the authorities, subject to local fees 1. Different types of statement, and a copy of the statement (the "statement") issued at the request of the parties and services associated with their issuance: 1.1. inquiries from the municipal archives;
1.2. the composition of the family or residence;
1.3. statements from House books;
1.4. the issue of the recommendations and specifications;
1.5. Municipal Council (Council) decision or a copy of the Protocol service;
1.6. Home Book service.
2. Services related to operations with real estate: 2.1. preparation of the documentation, or copies of documents, the issue of land use;
2.2. land boundary plan izkopējum;
2.3. the construction project;
2.4. participation in the Commission of the commissioning of the structure;
2.5. certificate of real estate ownership issue.
Minister of finance Sāmīt of I.