Cabinet of Ministers Regulations No. 292Rīg in 2016 (10 May. No 22 8) real estate tax revenue forecasts procedure Issued under the Financial Equalization Act article 5, fourth paragraph 1. determines the order in which each local authority predicts the real estate tax (tax) revenue for the next tax period under the State land service data of the municipal administrative territory of existing real property cadastral value. 2. The Ministry of finance to the tax period of 12 august (except the rules referred to in point 15 cases) collects municipal tax revenue projections submitted in the next tax period and the calculation of the total tax revenue forecast for the next tax period. 3. the municipal tax revenue forecasts through the national land service official information about each of the municipal administrative territory of existing real estate objects (land units, structures and space group) and under part of the projected units of kadastrālaj values for the next tax year. 4. local land units (parts), which is located in the administrative areas outside cities, and that more than three hectares in area, and which at least one of the purposes of use are laid down from the target group using "agricultural land", "forestry land and specially protected natural areas in which economic activity is banned by law" or "water land" (hereinafter referred to as the rural land), tax revenues until 2025. tax year, forecasts through the national land service down the projected special value. 5. the tax calculation in the forecast of revenue authorities take into account the available data on objects of taxation on the tax period 1 June. 6. the State land Department within 10 working days of the cadastral value of the base approval, but no later than June 22, tax period shall be calculated for each of the municipal administrative territory of existing real estate objects (land units, structures and space group) and the land part of the cadastral value estimated by real estate tax period on June 1, and put each municipality the following information for each object of the real estate and land units parts : 6.1. cadastral designation; 6.2. the indicators used in the cadastral value calculation, and its unit of measurement; 6.3. address, if the real estate object is addressing the object; 6.4. the estimated value of the cadastre; 6.5. copse area below the unit (square metres). 7. by 2025 tax year, based on the cadastral value of the land, the State land service determines the special value according to the rules referred to in paragraph 6, deadline passes for local government. 8. The municipality, without taking into account the tax rate established in accordance with the binding provisions of the local government, calculate the tax revenue forecast for the next tax period: 8.1 land (excluding land) and buildings (except the law "on real estate tax" in the first part of article 3 paragraph 2 of the said tax objects (housing)), based on the projected kadastrālaj values for the next tax year, applying a tax rate of 1.5% of the real property cadastral value. Estimates are not included in the residential house and garage owners, the inadequacy of cooperative societies, garage owner associations and natural persons if they are not a garage used for economic activity; 8.2. the rural lands, based on the specified value of the forecast special the next tax year, applying a tax rate of 1.5% of the real estate special values; 8.3. engineering structures based on the projected kadastrālaj values for the next tax year, applying a tax rate of 1.5% of the real property cadastral value; 8.4. the housing on the basis of the projected kadastrālaj values for the next tax year, applying a tax rate of 0.2% of the real property cadastral value. Estimates are not included in the residential house and garage owners, the inadequacy of cooperative societies, garage owner associations and natural persons if they are not a garage used for economic activity; 8.5. the application of the law "on real estate tax" article 3 3.1 the minimum set out in part a real estate tax payment for each person in the relevant municipality. 9. The estimated amount of tax in the municipality reduced: about 100% of insolvent 9.1 economic and insolvent natural persons tax amounts calculated on the basis of the projected kadastrālaj values for the next tax year; 9.2. for 100% of the economic privatizējam calculated tax amount if privatizējam merchants have tax debt for pirmstaksācij periods;

9.3. about 80% of the special economic zone and Freeport for licensed traders calculated tax amount (not taking into account the deductions), based on the projected kadastrālaj values for the next tax year; 9.4. for the 50% of the politically repressed persons calculated tax amount (not taking into account the deductions), based on the projected kadastrālaj values for the next tax year; 9.5. for 100% of the tax year calculated and granted relief for needy persons for housing and land jurisdiction; 9.6. about 100% of the tax year calculated and granted relief for other disadvantaged persons for housing and land jurisdiction; 9.7. about 50% of the tax year of the person calculated tax amounts for housing and land, if they relate to that person (or jointly with a spouse), or the spouse of the tax on January 1, have three or more children under the age of 18 years (also in custody or placed on audžuģimen children) and if the person or the spouse this object's declared place of residence together with at least three of the children (also then If the property owner or legal possessor of one of the children referred to). 10. In accordance with the provisions of paragraph 8 of the calculated tax revenue forecast, which is reduced in accordance with paragraph 9 of these regulations, the municipality shall be adjusted by the coefficient 0.8 chargeable. 11. This provision of the information referred to in paragraph 10 of the municipality indicates the form (annex 1) and up to the taxation period shall be submitted by august 7, the Ministry of finance. 12. If the tax period 7 august (the postmark or by secure electronic signature on the signed document date) the municipality has provided the Ministry of finance that rule the information referred to in paragraph 10, the Ministry of finance require the relevant information the State land service and calculates the estimated tax amount to the municipality in accordance with the projected kadastrālaj values (field lands in accordance with the projected special value), without taking into account the provisions of paragraph 9 of the above reductions. 13. the national land service, on request, provide the following information in the Ministry of Finance of the municipality: 13.1. land (excluding land) unit the cadastral value of the forecasted total; 13.2. the rural lands projected special value amount; 13.3. the building of the cadastral value of the predicted total, whose primary use code is 1130 1110, 1121, 1122, or; 13.4. buildings (except this rule 8.3. referred to buildings) the cadastral value of the forecasted total; 13.5. building in the cadastral value of the forecast total. 14. the Government indicates in form and up to the taxation period shall be submitted by august 7, the Ministry of Finance: 14.1. information for the tax period the amount of relief to needy persons (this provision within the meaning of point 9.5.) and other disadvantaged persons (this provision within the meaning of paragraph 9.6) (annex 2); 14.2. the information for the taxation period calculated in the housing tax, information on the number of persons who during the tax period applied to the law "on real estate tax" article 3 3.1 the minimum set out in part a real estate tax payment (for each person in each municipality), as well as information on the total increase of the amount of duty resulting from the application of the minimum tax payment (annex 3); 14.3. information for the tax period the amount of relief to persons taxation year on January 1 has three or more children under the age of 18 years (this rule 9.7. within the meaning of subparagraph) (annex 4). 15. If necessary, the Ministry of finance by the rules referred to in paragraph 2, the term requires the municipality information on tax revenue forecasts and the State land service this provision in paragraph 13 that additional information and up to the taxation period august 30, calculate the total tax revenue forecast for the next tax period. 16. If after this paragraph 15 of the rules of the information referred to in the receipt and evaluation of the Ministry of finance finds that the municipality calculated tax revenue forecast for the next tax period is unduly reduced and this error more than 10% of the calculated tax, the Finance Ministry forecasts a tax calculated in accordance with paragraph 12 of these rules for that condition. 17. Be declared unenforceable in the Cabinet of Ministers of 24 august 2010 Regulation No 802 "rules on real estate tax forecast" (Latvian journal 141. nr., 2010; 91. No 2011; in 2012, 2013, 99. No; 70, 159. No; 119. nr. 2015). Prime Minister Māris kučinskis Minister of Finance Minister of agriculture in John 1. Annex Dūklav Cabinet 10 may 2016 regulations No 292 certificate (municipalities) of estimated real property tax revenue forecast 20 __. year (in euro) Calculated in real estate tax revenue forecast on land on buildings for the engineering structures of the housing together the municipality (name, surname, signature) (date) ** notes. 1. Calculate the real estate tax revenue forecast for the Earth also includes a field to land the estimated property tax revenue forecast. 2. Document Properties "name, surname, signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. The Minister of finance, Minister of agriculture in place of John Dūklav in annex 2 Cabinet 10 may 2016 regulations No 292 slip (local name) for 20 __. the amount of benefits a year for housing and land jurisdiction needy persons and other disadvantaged persons (in euro) of the amount of the relief applied for housing and land jurisdiction needy persons disadvantaged persons together local Government Council Chairman (name, surname, signature) (date) * Note. the document property "first name, last name, signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. The Minister of finance, Minister of agriculture in place of John Dūklav in annex 3 of the Cabinet 10 may 2016 regulations No 292 slip (local name) for 20 __. year estimated the housing tax and minimum real estate tax payment (in euros) estimated real estate taxes housing the number of persons who are under the minimum real estate tax payment the total increase of the amount of duty resulting from the application of the minimum tax payment authorities (name, surname, signature) (date) * Note. the document property "first name, last name, signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. The Minister of finance, Minister of agriculture in place of John Dūklav in annex 4 of the Cabinet 10 may 2016 regulations No 292 slip (local name) for 20 __. the amount of benefits a year for housing and land jurisdiction persons taxation year on January 1 has three or more children under the age of 18 years (euro) Appropriate relief for the housing and land jurisdiction persons taxation year on January 1 has three or more children under the age of 18 municipalities (name, surname, signature) (date) * Note. the document property "first name, last name, signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. The Minister of finance, Minister of agriculture in place of John of Dūklav