Cabinet of Ministers Regulations No. 1354 in 2013 (November 26. No 63 8) order in which jurisdiction the State property accounting, appraisal, marketing, transfer free of charge, the destruction and the realization of revenue transfers to the State budget Issued in accordance with the law "on the State revenue service" in article 8 (3) i. General questions 1. determines the order in which jurisdiction the State property accounting, valuation, marketing, transfer free of charge, destruction and disposal of the assets of State budget revenue. 2. after the authority decision become enforceable, sworn notary deed or judgment of the seizure, the recognition of orphan, bezmantiniek (in cases where the Act on termination of the inheritance of the vendor claims is not specified), the found property which goes public as the property of the Finder, locate the hidden treasure, political organizations (parties) for the illegal (including anonymously and illegally received gifts (donations)), that the person refused the State as well as the testator owned property and gone public officials the benefit of income and property made in violation of the relevant area of regulatory legislation, the responsible authority for the five working days in paper form or electronically notify the State revenue service, by sending the appropriate ruling and the document certifying the property, the original or its derivatives, drawn up in accordance with the laws and regulations on the development and presentation of the document. 3. The State revenue service after this provision referred to in paragraph 2 of document receipt: 3.1 records state the jurisdiction rules in paragraph 10 above; 3.2. If necessary, according to the specific area of legislation regulating the check state of the jurisdiction of the place of storage and the contract with the national security agency or the merchant for the goods; 3.3. within five working days after acceptance of the jurisdiction of the State and enumeration of these rules mentioned in paragraph 10 in the order of property sales launch, transfer free of charge or the destruction process. 4. jurisdiction the State stores, distributes, transmits the free or destroyed in accordance with the appropriate scope of the regulatory laws, respecting the environment. 5. From the revenue generated by a State jurisdiction, shall bear the costs incurred from the time when the property taken by the State records in the jurisdiction of the reception and transmission of assets Act (hereinafter referred to as the adoption and transfer of property Act) (annex 1) is related to the jurisdiction of the State of the storage, marketing, transfer free of charge or destruction and is evidenced in documentary. 6. The State shall exercise jurisdiction over the property, the transfer free of charge (excluding State jurisdiction over real estate) or destroy these rules referred to in point 19 under the jurisdiction of the State assessment Commission (hereinafter the Commission). 7. The State revenue service is responsible for the integrity and preservation of property not from the moment of its adoption to realisation, transfer free of charge or for destruction. 8. State the jurisdiction by the State revenue service took, before the marketing of property is prohibited, the transfer free of charge or put in use the destruction of legal or natural persons. 9. The State revenue service at least three working days before the State jurisdiction over property sales, transfer or destruction of free inserts the relevant information of the State revenue service's Web site.

II. jurisdiction of the State property records 10. Within five working days after the rules referred to in paragraph 2 of document receipt, the State revenue service according to the location of the property and the count property of the jurisdiction of the State, creating things and certificate in duplicate. One copy is kept in the State revenue service, the other for the body that passed the State jurisdiction. If until a decision on the jurisdiction of State property, the property is provided free of charge, destroyed or disposed of, and the Act of transfer does not represent. 11. the jurisdiction of the State of destruction drawn up by the State competent destruction Act (hereinafter referred to as the Act of destruction) (annex 2) in two copies: If a State jurisdiction 11.1 the disposal shall transfer the trader, one destruction Act shall keep a copy of the State revenue service, the other puts the trader who destroyed the jurisdiction of a State; 11.2. If the State destroyed the jurisdiction of the State revenue service, both destruction of copies stored in the State revenue service. 12. jurisdiction Of the State property sales and entry free of charge shall draw up a description of the property to the State jurisdiction and Assessment Act (hereinafter referred to as the property description and evaluation) (annex 3) in duplicate: 12.1. where the State of the merchant property of the jurisdiction or in accordance with the provisions of paragraph 27 of natural person, property description and one evaluation of the Act shall keep a copy of the State revenue service, transferred to another merchant or a natural person that is something to be realized; 12.2. If the jurisdiction transferred to the State free of charge, one property and Assessment Act description copy stored in the State revenue service, transferred to the authority or institution of the other that property transferred. 13. Property Description and assessment of legislation, as well as the destruction of signature this provision referred to in point 19 members of the Commission and approved by the Director-General of the State revenue service's authorized person. 14. Each of the reception and transmission of property Act of the State revenue service equipment in the individual case that holds all documents pertaining to this case (excluding this provision in paragraph 15).  15. If the amount of property, location or reason of one ruling framework, it is not possible to adopt a single workday, in case of multiple property inserts acceptance and commissioning. 16. the adoption and transfer of property Act, the description and evaluation of property Act, an act of destruction and transfer of the immovable property and the adoption Act is a mandatory document, the State revenue service and register it in the jurisdiction of the State of registry (annex 4). 17. Each State jurisdiction of the case of the State revenue service opens the personal account (annex 5). Assigns a number to the account corresponding to the acceptance and transfer of property in the form of legislation. Records personal account shall be based on the Act of destruction, description and evaluation of property Act, the payment of the supporting documents. Personal account switch when all payments have been paid on the property to the State jurisdiction. If the property transferred without charge, personal account switch based on the description and assessment of property or real property transfer and acceptance. If the belongings destroyed in the State revenue service, personal account switch based on the Act of destruction.  18. The State revenue service at the end of the financial year the State jurisdiction over the balance indicates the State revenue service zembilanc and provide an explanation of the annual report.
III. jurisdiction of the State assessment 19. jurisdiction of the State property Before disposal or transfer without charge (except where the transfer of jurisdiction to the State real estate holdings or funds including State budget), as well as the country of jurisdiction before destruction of the State revenue service set up by the Commission. The Commission shall include the following: 19.1 State revenue service representative; 19.2. the jurisdiction of the State the person responsible storage; 19.3. a representative of the authorities or bodies to which the assets transferred free of charge; 19.4. If necessary, the relevant professionals (experts). 20. the Commission shall assess the State of the jurisdiction, taking into account the average market prices in Latvia at the time of the evaluation of property. Assessing the effects of which, in addition, the Commission takes account of its operator's offer price, chosen in accordance with the provisions of paragraphs 26 and 27, and, if necessary, a certified evaluator (expert) opinion. 21. If the Authority's decision or a court judgment on the State of the jurisdiction is recognized non-member item (item, which has not obtained the status of Community goods, in accordance with the Council of 12 October 1992 Regulation No 2913/92 establishing the Community Customs Code article 4, point 8) (hereinafter referred to as non-Community goods), in addition to the provisions referred to in point 20 shall also take into account the opinion of the Customs authorities of goods in the customs value and the calculated customs administrate the tax calculation. 22. The assessment by the Commission of the description of the goods and record the assessment Act or acts of destruction. 23. State jurisdiction over real estate, which shall be made available free of charge in accordance with the provisions of paragraph 32, not valued. 24. State jurisdiction over real estate free of charge transfer State revenue service agent, on the basis of the State revenue service issued a mandate. 25. State jurisdiction over real estate free of charge transfer to the jurisdiction of the State real property transfer and acceptance Act (annex 6). It is drawn up in two copies, one of which is kept in the State revenue service, but the second institution or body to whom the property is transferred.

IV. jurisdiction of the State of sales and the related income transfers to the State budget of the State revenue service 26 State jurisdiction for the carrying out of the survey of no less than three economic operators. The announcement of the price survey in the State revenue service's website, in each announcement, the deadline set for at least two weeks, and by the end of the survey of prices of choice financially advantageous tender to close a contract for State jurisdiction over property sales. Agreement could not be negotiated with the company, which has administered the State revenue service tax (duty) debt, which exceeds eur 150, or with the Court's ruling has been declared insolvency process, initiated a process of redress or out-of-court redress process. If the tenders submitted are equal, priority is the economic operator who logged on the first. If a State jurisdiction over property values in excess of eur 14 228, the State revenue service distributes property auction in accordance with the law of civil procedure the above general conditions. Auction organizing the State revenue service contract with the operator. 27. The State piekritīgo animals marketed for tradesman or natural person this provision, paragraph 26. The animals are then marketed the trader (or natural person) who submitted the financially advantageous tender. If the tenders submitted are equal, priority is then the trader (or natural person) who logged on the first. 28. Country of jurisdiction to enforce the excise goods: 28.1. If excise duty has not been paid, the holder of the Excise warehouse of the special permission (license) the Excise warehouse activity is indicated by the holder of the excise goods; 28.2. where excise duty has been paid, the trader, who has a special permit (license) for the operation on the excise goods, if the movement of excisable goods, regulations governing legislation provides special permission (license). 29. Country-piekritīgo vehicles marketed by recycling or disassembly of parts, if: 29.1. vehicle (including trailers (semi-trailers)) or vehicle identification the average market price in Latvia is 284 euros or less, or from the date of first registration of the vehicle for more than 20 years; 29.2. the expected vehicle sales expenses exceed the expected revenue; 29.3. the vehicle (including trailer (semitrailer) or ocean freight container) are specifically recreated by installing at the camp, illegal activities and is used as an administrative infringement or criminal offence (except where the request under this provision 32.12). 30. piekritīgo State funds including State budget account accordingly when writing the description and assessment of property deed in duplicate which shall be kept in the State revenue service. 31. the jurisdiction of the State of the sales process is complete, the State revenue service before personal account checking the revenue contribution from the national budget.
V. the State of jurisdiction transfer free of charge or destruction of such 32. Free country the jurisdiction: 32.1. things that are historical, artistic or scientific value,-the relevant national or local authority; 32.2. the jurisdiction of the State books, manuscripts and documents, which are scientific, technical, literary, artistic or historical value, the relevant national or local authority; 32.3. the jurisdiction of the State real estate – the Ministry of finance, and the State joint stock company "national real estate" in the management of (except this rule 32.4 32.5 32.6.,.,.,., 32.7 32.8 and 32.9. in the cases referred to in paragraph); 32.4. in accordance with the law "on State and municipal residential privatization" or a public person's seizure of the expropriation act the privatisation or the jurisdiction of the country residential home, the State-owned part of the shared ownership and joint ownership of another person in existing residential home viendzīvokļ housing estate and the housing estate, the property of the municipality concerned, on the basis of an order of the Cabinet of Ministers, but if a month after the State revenue service informed the Municipal Council has not taken a decision or refuses to take over – State joint stock company "Privatization Agency" possession, on the basis of an order of the Cabinet of Ministers; 32.5. the jurisdiction of the State national forest land-protection of the environment and regional development Ministry or the Ministry of agriculture, if in possession of the land in accordance with the law "on State and municipal land property rights and the reinforcement of land" in the land of the record to state that the Ministry of the word person; 32.6. the jurisdiction of the port State, transport and communications the communications infrastructure of the land – the Ministry of transport, if in possession of the land in accordance with the law "on State and municipal land property rights and the reinforcement of land" in the land of the record to state that the Ministry of the word person; 32.7. the undeveloped farm land in rural areas – the municipality concerned property based on the order of the Cabinet of Ministers;

20.4. the jurisdiction of the State of the object of supply (including real estate, which required the State joint stock company "latvenergo" group within the business conduct of the Corporation), the possession of the Ministry of the economy; 32.9. State jurisdiction over real estate, on which the State and municipal property privatization and privatization certificates on completion of the law on the use of article 5 in accordance with the procedure laid down in the privatization proposal has been submitted and the Cabinet has not taken a decision on the transfer of immovable property or the refusal to put privatization privatisation – national joint stock company "Privatization Agency" possession; 32.10. jurisdiction of the State capital, institutions that disposes of public participation, in accordance with the law "on State and local government owned capital shares and enterprises"; 32.11. things that you may not realize or that the realization of the related proposed expenditure exceeds the expected sales revenue-State and local government authorities for use according to their job. If the country property of the jurisdiction applying more national or local authorities, with priority given to the national or local authorities who first logs on, following the principle of rotation. The State or local authorities of the State property of the jurisdiction which it received, made records accounting records; 32.12. vehicle (including trailer (semi-trailer) or shipping container), if it is recreated, installing at the camp, illegal activities and is used as an administrative infringement or criminal offence, National University – on demand training. If the country property of the jurisdiction applying several public high schools, with priority given to the National University, applying first, respecting the principle of rotation. National Graduate School of State jurisdiction, the property of which it has received, made records accounting records; 32.13. property, which consists of the 1973 Washington Convention on trade in endangered animal and plant species, the species listed in the annex (including a live animal or plant specimens), the environmental protection administration following a decision on the use of the property. 33. Property Description and evaluation of the Act, as well as the transfer of the immovable property and the adoption Act is an accompanying document, if the State revenue service of the merchant property, or natural person or institution free of charge. 34. the jurisdiction of the State recognized liquor and tobacco products. 35. the jurisdiction of the State recognized the alcoholic beverages, tobacco or petroleum products production equipment to be permanently destroyed or utilizes the appropriate metal transmit the scrapping, recycling plastic and other equipment parts breaking, cutting or otherwise making unfit for use. 36. the jurisdiction of the other State, if the goods to be destroyed: 36.1. it has been recognized as a distribution or dissemination prohibited; 36.2. it has expired; 36.3. the estimated expenditure exceeds the expected sales revenue (except where the jurisdiction transferred to the State without charge or distributes, reporting, processing); 36.4. the property is not disposed of or transferred, free of charge, this provision and paragraph 26 32.11. procedure and referred to in the document. 37. The State revenue service in accordance with the relevant areas of legislation governing the Organization of the State property of the jurisdiction (for example, food, video, perfumery) destruction (eg, burning, crushing, draining), choose a financially advantageous way of disposal and contracts with merchants on State jurisdiction in the destruction or destruction of these things yourself. 38. Alcoholic beverages, tobacco products and petroleum products are disposed of in the following way: 38.1. spirits: 38.1.1. spilling sewage, if the spirit drink is less than 500 litres. Drinks containing more than 40% vol. of alcohol, dilute with water to the concentration; 38.1.2. spilling site that aligned with the national environment service regional environmental administration, if the spirit drink is greater than 500 litres. Drinks containing more than 40% vol. of alcohol, dilute with water to the concentration; 38.1.3. grind the packaging together with the contents of the specially equipped facilities or using other types of disposal if disposal site and conditions are consistent with the national environment service regional environmental governance; 38.2. tobacco products-burning furnaces or atomized fuel boilers, which on heating fuel use solid fuel and equipped with a flue-gas particulate detection equipment. If the number does not exceed 200 cigarettes, they destroyed, mechanical crushing and discharges the waste container; 23.8. oil-burning sites, which can ensure the combustion products in high temperature long enough to distribute the high molecular weight hydrocarbons. 39. the jurisdiction of the State recognized certificates stored in the credit institution destroyed, about it in drawing up the destruction of two copies. It stores the State revenue service, the credit institution concerned shall send the Director-General of the State revenue service's decision on the certificate, adopted according to the regulatory framework governing the use of certificates of privatisation procedure. 40. the non-Community goods to be destroyed, what with the Authority's decision or a court judgment on the State of jurisdiction recognized by the State competent destruction Act, a certified copy shall be handed to the customs authority.
Vi. Closing questions 41. Be declared unenforceable in the Cabinet of Ministers of 25 April 2006, Regulation No 315 "order, the jurisdiction of the State property accounting, valuation, marketing, transfer free of charge, the destruction and the realization of revenue transfers to the State budget" (Latvian journal, 2006, 68 no; 2008, 95, 146 no, 103, 113, 2009. no; 2013, 103 no). 42. the rules shall enter into force on January 1, 2014. Prime Minister Valdis Dombrovskis of the Minister of finance, Minister of traffic instead of matīss Anrij annex 1: Cabinet of Ministers of 26 November 2013 the Regulation No 1354 State treasure and jurisdiction transfer Act No. ____ ___ ___. 20 ___. _____ _____ _____ _____ _____ (name of place of issue)

Nr. PO box The jurisdiction of the State and a detailed description of the quantity 1 2 3 4 Unit property, what with (the decision of the authority, a notary or a sworn Court judgment date, number) was recognized as a State jurisdiction and referred to in this Act, (name), (position, name, surname, phone number) passed with a document showing the removal of property, (date, number of the document) State agrees to the everlasting treasure was adopted (the State revenue service name, representative, first name, last name, phone number) Note Act drawn up in 2 copies to the _____ ____ ____ _____ (_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____).
The fee is adopted (signature) (signature) 20 ___ of ___. _ _ _ _ ___ _ _ _ _ _ _ _ 20 _ _ _ _ _ _ 2004. _____ _____ _____ instead of the Minister of Finance Minister of Anrij – traffic matīss annex 2 Cabinet 26 November 2013 the Regulation No 1354 confirm the State Revenue Service (name, position) (Officer's signature, name, surname) 20 ___ of ___. _ ___ _____ _____ State jurisdiction property Z.v. destruction Act No. ____ ___ ___. 20 ___. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (name of place of issue of document) State revenue service 20 _____ of ___. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ order No. _____ _____ on the establishment of the Commission , which is made up of: • the State revenue service representative (name, Department, position, name, surname) • on the property of the person in charge store (merchant or institution name, position, name, surname), • specialist (expert) (merchant or institution name, position, name, surname) and presence of the Commission assessment in the light of environmental protection and fire protection requirements, destroyed the things that counted 20 ___ of ___. _____ _____ _____ the jurisdiction of the State and the adoption of Act No. _____.
No PO box Must the name of the unit of measurement of the quantity of units of assessment (euro) Estimate a total (euro) disposal and place 1 2 3 4 5 6 7 total x x x x notes the destruction started 20 ___ of ___. _____ _____ _____ at _____ __ and completed 20 ____ of ___. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ at _ ______. The deed drawn up in 2 copies to the _____ ____ ____ _____ (_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____).
The members of the Commission: (name) (signature) (name) (signature) (name) (signature) a merchant who accepts property destruction (merchant name, position, name, surname, signature) instead of the Minister of finance, Minister of Anrij traffic matīss annex 3 of the Cabinet of Ministers of 26 November 2013 the Regulation No 1354 confirm the State Revenue Service (name, position) (Officer's signature, name, surname) 20 ___ of ___. _ ___ _____ _____ State jurisdiction property Z.v. Description and assessment of Act No. ____ ___ ___. 20 ___. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (name of place of issue of document) State revenue service 20 ___ of ___. _____ _____ ____ order No ___ ___ on the establishment of the Commission Commission, which is made up of: • the State revenue service representative (name, Department, position, name, surname) • a representative of the authority accepts the goods free of charge (name, institution, position, name, surname) • on the property of the person in charge store (merchant or institution name, position, name, surname), • specialist (expert) (merchant or institution name, position, name, surname), assessed the property listed above (authority, notary or sworn name of court) in the decision/judgment.   (sworn notary's decision or judgment date, number)    

No PO box The name of the property, each item detail description quantity unit of Measure assessment (euro) estimate total (box 4 box 5 x) (euro) 1 2 3 4 5 6 total x x x x total (estimate total words) Act drawn up in 2 copies to the _____ ____ ____ _____ (_____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____).
Note: the members of the Commission (name) (signature) (name) (signature) (name) (signature) (name) (signature) a merchant who accepts goods for sale (merchant name, position, name, surname, signature) instead of the Minister of finance, Minister of Anrij traffic matīss annex 4 of the Cabinet of Ministers of 26 November 2013 the Regulation No 1354 State jurisdiction to the accounting Register No. PO box/case number of the accounting entry date the State property and jurisdiction transfer Act of the owner, who owned a property (name, surname, or name) in the country, the country of jurisdiction of the property description and evaluation of the Act, an act of destruction, real estate transfers and receipts to the State jurisdiction over property sales revenue of (euro) date number title date number estimate quantity amount (euro) disposal (disposal, destruction, transfer free of charge) total t.sk. cover t.sk. transferred to the State budget the Minister of finance in place 1 2 3 4 5 6 7 8 9 10 11 12 13 14-Minister of traffic Anrij matīss annex 5 cabinet 26 November 2013 the Regulation No 1354 personal account no ____ ____ _____ State jurisdiction over property with 20 __ of ___. _____ _____ _____ _____ description and assessment of property or the destruction of Act No. _____ _____ transferred for disposal/transfers/disposal free of charge (merchant or institution name , date) (necessary to underline) record date justification document property assessment (euro) possessions reduced assessment (eur) amount of the Merchant (in euros) must be included in the budget (in euro) payment terms of the contract are actually counted on the day of the budget in accordance with the contract for delay estimated (euro) paid (euro) date number title date amount (euro) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 personal account closed (document number , date) of the State Revenue Service Officer (job title, first name, last name, phone number) (signature) 20 _ _ _ _ _ 2004. _____ _____ _____ instead of the Minister of Finance Minister of Anrij – traffic matīss annex 6 Cabinet 26 November 2013 the Regulation No 1354 confirm the State Revenue Service (name, position) (Officer's signature, name, surname) 20 ___ of ___. _ ___ _____ _____ Z.v. country in real estate transfer and adoption of Act No. _____ 20 _____ ___ of ___. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (name of place of issue of document) State revenue service authorized representative (name authorised representative, position, name, surname, date and number) pass and its authorised representative the authority that adopts the property free of charge (the name of the authority, authorized representative, the name, the date and number of the mandate) accepts free stuff listed (name of institution or institutions). (judgment of the Court, sworn Notaries Act cabinet order, number, date)  
 
Nr. PO box Nekustamā īpašuma nosaukums un sīks raksturojums Mērvienība Daudzums                                                                                                        
Piezīmes                              
Akts sastādīts 2 eksemplāros uz __________________ (____________________________________________________________) lapām.
Authorised representative: (name) (signature) (name) (signature) instead of the Minister of finance, Minister of Anrij traffic matīss