Current events

About the informative report “On solutions for applying the NIS to unprocessed LIZ”

In accordance with the task given to the Ministry of Agriculture in the Government Action Plan, the Ministry of Agriculture has developed an informative report “On solutions for the application of real estate tax to uncultivated agricultural land”. The informative report provides analytical information on the effectiveness of the additional real estate tax rate and prepares proposals for solutions for the application of the real estate tax to promote the management of uncultivated agricultural land.

 

Proposals developed by the Ministry of Defense:

  1. 1. Call on municipalities to impose administrative penalties for uncultivated land units with an area of less than one hectare.
  2. 2. In the Law "On Real Estate Tax", provide for an exemption from paying real estate tax for at least five years for those farmers who have restored agricultural land to production or begun its arrangement, as well as for those landowners who have implemented land transformation or updated the type of land use.
  3. 3. Section 3 of the Law “On Real Estate Tax”.1 Article 5, second paragraph, point 1 and Article 5, fourth paragraph, shall be supplemented with a reference to Commission Regulation (EC) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union de minimis aid in the agricultural sector (Official Journal of the European Union, 24 December 2013, No. L 352) and Commission Regulation (EC) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union de minimis support to the fisheries and aquaculture sector (Official Journal of the European Union, 28 June 2014, No. L190), so that municipalities can apply NIS reliefs and exemptions also to farmers and fishermen.
  4. 4. To clarify Article 7 of the Law “On Real Estate Tax”, determining the exact moment of occurrence and termination of the obligation to pay RIN for unprocessed
  5. 5. To preserve Article 11 of the Law “On Personal Income Tax”.7 the exemption from personal income tax for transactions involving the alienation of agricultural land, and to clarify Paragraph 108 of the Transitional Provisions of the aforementioned law, stipulating that Section 11 of the law7 The criteria referred to in paragraph 3 of the third paragraph of Article 11 shall not apply until at least 31 December 2027.

 

We ask for opinions and suggestions. submit by July 22 to the following email address: martins.trons@zemniekusaeima.lv 

 

Information report

 

Draft protocol decision of the Cabinet meeting