Real estate tax is payable once in a quarter - no later than on March 31^st, May 15^th, August 15^th and November 15^th - in the amount of one fourth of the annual amount. The tax amount can be also paid as a lump-sum annual advance payment (paragraph 3 of Article 6 of the law "On Real Estate Tax").

Real estate tax on buildings and constructions is payable if:

• the expected amount of tax is below 2000 lats - no later than on March 31^st, May 15^th, August 15^th and November 15^th;
• the expected amount of tax is above 2000 lats - in equal shares by the 15^th date of each month except in January (sub-paragraph 5 of the Paragraph 9 of the Transition Regulations of the law "On Real Estate Tax").

Taxpayers shall annually by February 1^st submit the following:

• "Real Estate Tax Return on Buildings and Constructions" to the local government authority according to the location of the buildings and constructions or parts of such buildings and constructions;
• "Summary Real Estate Tax Return on Buildings and Constructions" to the territorial institution of the State Revenue Service where they have registered as tax payers (part 6 of the Paragraph 9 of the Transition Regulations of the law "On Real Estate Tax").

At the end of each year taxpayers shall submit the following by February 1^st of the following year:

• "Real Estate Tax Statement on Buildings and Constructions" to the local government authority according to the location of the buildings and constructions or parts of such buildings and constructions;
• "Summary Real Estate Tax Statement on Buildings and Constructions" to the local office of the State Revenue Service where they have registered as taxpayers (part 6 of the Paragraph 9 of the Transition Regulations of the law 'On Real Estate Tax').

Any estimated extra amounts of tax shall be paid to the local government budget by March 1^st of the current year of taxation (part 7 of Paragraph 9 of the Transition Regulations of the law "On Real Estate Tax").