For the second year in a row, the Soviet, Israeli and Peruvian embassies head the list of embassies that refuse to pay parking fine in the District of Columbia and have prompted one City Council member to take what he calls "a creative approach" to recover more than $1 million in parking fines.

Under the law, members of the city's diplomatic community, which includes houseboys, cooks and others assigned to foreign embassies and missions, receive immunity from this country's laws.

Sen. Charles Mathias (R-Md.) has sponsored a bill now in the Senate Foreign Relations Committee, that would limit immunity to certain members of diplomatic staffs. The House has already passed a similar bill.

For more than a year, the D.C. City Council has also sought changes in diplomatic immunity laws in its effort to collect millions of dollars in parking fines.

City Council member Marion Barry (D-At Large) yesterday announced that he has written to Secretary of State Cyrus Vance to enlist his support.

Barry said he asked Vance to either collect the outstanding debts from embassies and mission on behalf of the D.C. government, or to "arrange for a direct reimbursement of $1,020,090 from the Department of State funds."

A spokesman for the Secretary said that the letter was forwarded to the protocol office of the Department of State for action.

The 12 embassies that have accumulated the largest number of tickets and fines are: U.S.S.R., $342,820, whick amounts to about 34 per cent of all outstanding diplomatic fines; Israel, $81,690 (8 per cent); Peru, $30,220; Nigeria, $26,120; Togo, $15,210; France $14,010; Trinidad $13,300; Cameron, $11,920; Saudi Arabia, $11,030; Brazil, $10,850; China, $10,650, and Italy, over $9,580.