Read the untranslated law here: https://www.vestnesis.lv/op/2013/80.2
The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on the free ports and special economic zones" make law "on taxation of free ports and special economic zones" (Latvian Saeima and the Cabinet of Ministers rapporteur, 2001, no. 17; 2003; 2004, 13. No, No 9, No 4; 2005; 2007, no. 3; Latvian journal, 2011 80. No.) the following amendments: 1. Replace the words "the whole law the law on value added tax" (the fold) with the words "the law on value added tax" (the fold). 2. in article 1, second paragraph: make paragraph 6 by the following: "6) accumulated amount of investment — all the zone corporation or the licensed corporation, the amount of investment made, starting with the tax period in which the Corporation has concluded with the administration of the zone or free port administration agreement on investment zone or a free port territory to the tax period (inclusive), for which the calculation is performed – Liepaja special economic zone corporation , Rezekne special economic zone corporation, Freeport of Riga for Ventspils licensed corporation or licensed corporation Malta; "; make paragraph 8 by the following: ' 8) zones administration-Liepaja special economic zone and Rezekne special economic zone authority; " Add to part with the following paragraph 13: "13) the agreement on investment — between the Corporation and the management of the Freeport zone management or an agreement on the investment in, or special economic port area, with the contribution of investment objects, and term not exceeding five years from the date of conclusion of the contract, as well as investment aid intensities applicable to the rate in force on the day of conclusion of the contract." 3. Article 3: replace the first paragraph, the words "with the value added tax-taxable person (hereinafter taxable person)" with the words "established in the value added tax"; Replace paragraph 1 of the second paragraph, the words "taxable person" with the words "registered a value added tax payer". 4. To make article 4 second subparagraph by the following: "(2) the first subparagraph of article 1 and paragraph 2 of the said retail goods supplied and services provided to licensed corporations and area corporations in the territory of a free zone subject to the standard rate of value added tax or reduced rate under the value added tax Act, except for those goods and services which are exempt from value added tax pursuant to the law on value added tax." 5. transitional provisions: to replace the 6 number and the word "year" by 2017. the numbers and the words "2035 31 December"; make point 7 by the following: "7. This law, 8, 8.1, 9, 10 and 11 in direct tax relief limits are applied, taking into account Latvia's regional aid map ceilings permissible State aid intensity shall be that in force on the date on which the contract was concluded on investments. These constraints apply to the contractual and actual contributions to the tax period until you reach the contractual maximum of the applicable Corporation to percent of the accumulated amount of investments. " turn off paragraph 8; Add to transitional provisions with paragraph 15 as follows: "15. Zone Corporation or a licensed corporation that has not concluded an agreement with the administration of the zone or free port administration, pursuant to article 1 of this law the second part of paragraph 13 of these conditions, a contribution which actually made to 31 December 2013, apply article 8 of this law the percentage referred to in the tax period until you reach the contractual maximum of the applicable Corporation to percent of the accumulated amount of investments." The Parliament adopted the law in 2013 on April 4. The President of the Parliament instead of the President's Āboltiņ 2013 in Riga on April 25.
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