Cabinet of Ministers Regulations No. 333 in 3 May 2011 (pr. No. 28) order in which planned and accounted for revenue from fees and with this service-related expenses, as well as paid service pricing methodology for determining and pricing approval order Issued in accordance with the law on budget and financial management twelfth part of article 5 of the law of public agencies and 5. the second paragraph of article i. General questions 1. determines: 1.1. procedures for planned and accounted for revenue of the State budget institutions (hereinafter referred to as the authority) of paid services and provided with this service-related expenses;
1.2. the institutions and not financed from the national budget of the Agency (hereinafter referred to as the national agencies) paid service pricing methodology for determining and pricing approval procedure.
2. Chapter II of these rules is not binding on those State agencies that were created after January 1, 2010 and operate in accordance with the law of public agencies. State Agency revenue from fees for services provided and with the provision of services related to planned and accounted for in accordance with other legislation on the budget not financed institutions and Government agencies.
3. Within three working days after the entry into force of the relevant Cabinet of Ministers regulations on institutions or national agencies supplied charge service price list, paid service provider according to the requirements of the laws of the Web and insert it in the single service update of the information contained in the portal is provided by the publication of the relevant information about the fees and charges in the single State and local service portal (www.latvija.lv) public service (hereinafter referred to as the directory) turn in your ministries (other Central Government authorities) Web site includes a link to a description of the charge.
II. Income and expenditure planning and tracking 4. Of revenue from fees for services provided and with the provision of services related to the relevant budget plan program (subprogram), developing a budget request for that financial year.
5. the amount of revenue from fees for services rendered, taking into account each pay type approved price (with the value added tax, if any is applied) and the estimated cost of services provided.
6. income from the authorities of paid services is credited to the Treasury in open institutions the General or specific budget expense accounts, and they are used for financing expenditure under the national budget for the year in the appropriations approved for the law under the authority of the approved financial plan, if the law does not provide otherwise.
7. payments to the budget of the authority, the fees shall be in accordance with the provisions of the cabinet order in which payments to the State budget and they are recognizable as received, and online payment services for payments to the State budget.
8. the institutions with pay services related spending plans to the same extent as proceeds from fees for services rendered.
III. service charge provided for the establishment of a transparent methodology 9. paid service charges, the authority and the National Agency for each type of service fees in accordance with the provisions of annex 1 developed a paid pricing calculation. The above calculation of the Manager or his authorized officer.
10. Paid service pricing includes all costs which arise, providing paid services, and is calculated using the following formula: Imp = (Tizm + Nizm)/Vsk Imp-one which paid service provided by type of unit pricing;
Tizm – direct costs or costs that are directly attributable to the cost of service provision. These costs typically include the cost of the materials used to provide the service of purchasing costs and direct costs, as well as pay a fee associated with this State social security payments;
Nizm – indirect costs or costs that are not directly related to the fee for a service, such as the management and administration of employee and another employee wages and salaries related to these State social security payments, repair of fixed assets and operating costs, space heating and lighting expenses, fixed asset depreciation, rent and insurance payments, aid of general interest and other fees to the provision of services not directly linked;
Vsk-planned paid services, the number of units in a specified period of time.
11. the criteria for the classification of costs in direct and indirect costs, and indirect costs for a specific service type of fee, the authority shall determine, on the basis of the charge and its process to provide specifics.
12. Paid service charges included in the calculation of costs shall be classified in accordance with the regulations on the classification of expenditure of the budget, according to economic categories, indicating the expenditure classification code (four characters).
13. In calculating the pay service pricing, determine differentiated charge rates, taking into account service delivery (required) type (for example, in electronic form or in person).
14. the calculation of the cost of service pricing, they shall provide for the relief legislation target groups (such as children, students, large families, pensioners, persons who determine disability, without parental care for orphaned children) to ensure the availability of paid service.
15. the service pricing calculation and the rules for paid services price list pricing for the amount indicated in lats and Sant Ms.
IV. price paid 16. approval authority and the Agency shall prepare a draft regulation for the services according to the price list and the regulations to the Act, which sets the document to be considered in a Cabinet submission, coordination and guidance policy, driven by the Cabinet of Ministers for approval.
17. The provisions on paid services price list can specify the arrangements for payment, benefits, conditions of their application and other specific conditions. Paid services price list developed as rules of the annex in accordance with the provisions of annex 2. Preparing the annotations of the draft regulation for the services price list, using pay services charges calculations.
18. Amendments to the rules on free service price list shall be made in the following cases: 18.1. amended legislation or changed circumstances that affect the authority or State agency fees provided services;
18.2. is significantly changed (increased or decreased) the direct or indirect cost, which consists of charge service pricing;
18.3. is it changed a planned paid services, the number of units of a given period that it significantly affects the provision of one service unit costs.
V. concluding questions 19. Be declared unenforceable in the Cabinet of 23 august 2005, Regulation No 615 "national agency of public services pricing methodology for determining and pricing approval procedure" (Latvian journal, 2005, nr. 135).
20. If there is a change in the tax rates, the authority shall without delay provide the publication rules referred to in paragraph 3, Web sites, but the tax rate provisions on paid services price list will be updated when the relevant regulations is amended in accordance with the substance of this provision, paragraph 18.
21. Until the 2012 1 January charge service provider or your Ministry (other Central Government authorities) Web site provides information about the publication of fees and charges or links to the relevant publication fees in the service description.
22. paragraph 3 these rules shall enter into force on January 1, 2013.
23. The Ministry of Foreign Affairs is not bound by the rules of chapter II, paragraph 8, as well as chapter III, in relation to the consular services fee pricing determination methodology. Consular service fee pricing regulations govern consular services.
Prime Minister v. dombrovsky Finance Minister a. Wolf annex 1: Cabinet of Ministers 3 May 2011 rules no. 333 Finance Minister a. Wolf annex 2 Cabinet of Ministers 3 May 2011 regulations No 333 supplied charge service price list authority or Government agency ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ no PO box
Type of service * unit price without VAT (Ls) VAT (Ls) * price incl. VAT (Ls) Note. The price list on the relevant pay service types carried out the appropriate reference symbol, at the end of the table indicating the law "on value added tax" and the part of the article, according to which the charge for the reduced rates of value added tax or value added tax does not apply.
Finance Minister a. Wolf