The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on enterprise income tax" to make the law "on enterprise income tax" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1995, 7, 24 no; 1996, nr. 9, 15; 1997, no. 8, 24; 1998, nr. 8, 21; 1999, no. 6, 24; 2000, no. 9; 2001, 1, 5, 24 no; 2003; 2005, 15 No 2. 24. no; in 2006, no 1; 2007, 3, 12, no. 24; 2009, 1, 15, no. 21; Latvian journal, 2009, 175, 200. No.) the following amendments: 1. Make 2 of the second paragraph of article 2 of the following paragraph: "2) individual (family) enterprises (also the farmers and fishermen of the farm), which according to the annual report, the law is not chosen to prepare the annual report;".
2. transitional provisions be supplemented with 89, 90 and 91. paragraphs by the following: "89. Amended this law, article 2, second paragraph, paragraph 2 apply to the taxation period starting in 2010, if the taxable person accounts in accordance with the annual accounts Act is ensured by January 1, 2010.
90. the individual company or farmer or fisherman's farmstead that renewal of the individual income tax on the taxable status of the corporate income tax status has made in 2010, advance payments for the period of the renewal month to annual report for 2010 submission can take voluntarily.
91. If individual companies or farmers or fisherman's farm 2010 registration made from personal income tax on the taxable status of the corporate income tax status, then the 2010 individual company or farmer or fisherman's farm population paid income tax advance payments are routed to the corporate income tax advance payments for the year 2010. "
The Parliament adopted the law of 10 June 2010.
President Valdis Zatlers in Riga 2010 g. at 30 June