The Amendments To The Public Good Of The Organization Act

Original Language Title: Grozījumi Sabiedriskā labuma organizāciju likumā

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/203011

The Saeima has adopted and the President promulgated the following laws: the law of organization of the public good to make the public good of the Organization Act (Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 2004, 14, 21; 2008, nr. 16. no) the following amendments: 1. in article 4: replace article name, the word "organization" with the word "organization";
replace the first paragraph, the word "organizations" with the word "organization" and the word "them" — the word "it".
2. Put article 5 by the following: "article 5. Public benefit organization of public good and your organization register leads homepage on the internet published the State revenue service. Entry in the register the following particulars: 1) the decision on the public good status of the Organization and the decision on the status of the organisation of the public good and the withdrawal date of the publication, the assigned number;
2) the decision on the Organization of the public benefit status given the public good;
3) public good organization the previous year activity report (beginning with the annual activity report, which granted the Organization the public good status);
4) public good subsequent activities of the organization. "
3. Replace article 6(1) second and third paragraph, the words "Ministry of finance" (fold) with the words "the State revenue service" (fold).
4. Article 7 shall be expressed by the following: ' article 7. Public benefit organization status procedure (1) the Association, Foundation or religious organization that wants to get the public good of the Organization, submitted to the national status of revenue application for public good status of the Organization, the application specifying the preferred the way the State revenue service will announce a decision on the Organization of public benefit status.
(2) the Association, Foundation or religious organization to add your application to the previous annual activity report and the subsequent action plan according to the form approved by the Cabinet of Ministers.
(3) in order to be able to take a decision on the Organization of the public benefit status, the following documents and particulars: 1) decision on the business register recording the relevant register and the particulars contained therein;
2) only in respect of associations and foundations: the decision on the establishment of the Association or Foundation or, in the case of wills Foundation probate;
3) only for religious organizations-news about religious officials of the Organization (management and Audit Commission members), identifying the name, surname, personal code and job title;
4 the statutes, or constitutional) Charter;
5) annual report, in accordance with the requirements of the laws of Association, Foundation or religious organisation is obliged to prepare;
6) real property tax administration certificate for the payment of the tax;
7 the Commission's reasoned opinion).
(4) the State revenue service shall decide on the Organization of public benefit status, Foundation or association religious organization if the following conditions are met: 1) Association, Foundation or religious Charter, Constitution or by-laws of the specified purpose is public good activities and society, Foundation or religious organization shall make public good;
2) Association, Foundation or religious organization does not have a tax liability.
(5) the decision on the Organization of the public benefit status indicates the scope of the public good.
(6) If the second and third subparagraphs the following documents and particulars do not give a complete picture of society, Foundation or religious activities of the Organization, as well as property and financial resources, the State revenue service has the right of national or local authorities and society, Foundation or religious organizations to request additional information and documents. Requesting additional information and documents, the State revenue service specifies the submission deadline.
(7) the State Revenue Service decision on public good status of the Organization adopted a month from the date of receipt of the application. If you are prompted for additional information and documents, the State Revenue Service decision on organisation of public good status takes months of additional information and the date of receipt of documents.
(8) the State Revenue Service decision on public good status of the organisation shall notify, by sending it by mail or information about the public good status of the organization by publishing your website on the internet.
(9) If a decision on the Organization of public benefit status of the State revenue service publish their website on the internet, the public benefit organisation status is considered to have been granted on the seventh day following the notification of this decision.
(10) If a decision on the Organization of public benefit status of the State revenue service by post, then the status of the organisation of the public good is considered to have been granted on the seventh day following the transfer of mail in this decision. "
5. in article 8: replace the introductory part of the first subparagraph, the words "Ministry of finance" with the words "the State revenue service";
Replace paragraph 2 of the first paragraph, the words "in the service of the territorial authority" with the word "service";
Replace paragraph 4 of the first paragraph, the words "Ministry of finance" with the words "the State revenue service" and the words "in the second and fifth subparagraphs" — with the words "first, second and sixth part";
to turn off the second part;
to supplement the article with the third part as follows: "(3) the decision on refusal to grant public benefit organisation shall notify it of the status, sending by mail. Decision on refusal to grant public benefit status of the Organization shall enter into force on the seventh day following the transfer of mail in this decision. "
6. Replace article 10, second paragraph, the words "where the purpose of the use of the contract does not specify" with the words "which does not have a specific purpose for which the use or transfer of the conclusion of the written contract."
7. in article 11: replace the second paragraph, the words "taxation period (calendar year)" with the words "calendar year";
replace the second paragraph, the words "those public goods activities, referred to in the decision of the Ministry of Finance of" with the words "public good it scope, referred to in decision";
replace the sixth subparagraph in paragraph 1, the word "use" with the word "utilization" and turn off the words "Ministry of finance".
8. Article 13: turn off the second part;
make the third paragraph as follows: "(3) the Commission shall examine each year the public good in the annual report of the Organization, previous annual activity report, as well as the national internal revenue service information on the payment of taxes and municipal certificate of real estate tax payment, assess the public good the organization is complying with the public good nature of the transaction. If the Commission reasonable doubts as to the public benefit organizations received donation of use compliance with the requirements of the law, the State revenue service within its competence, shall take the appropriate examination and shall provide the Commission with information on the results of the inspection. ';
turn off the fourth part;
in the fifth subparagraph, replace the words "Ministry of finance" with the words "the State revenue service" and turn off the words "Ministry of finance".
9. in article 14: replace the first part of the introductory paragraph and paragraph 7, the words "Ministry of finance" (fold) with the words "the State revenue service" (fold);
replace the first subparagraph of paragraph 1, the words "the activities of the Ministry of finance said" with the words "field of action, which is";
Replace paragraph 2 of the first paragraph, the words "in the service of the territorial authority" with the word "service";
replace the first subparagraph of paragraph 6, the words "and the State revenue service advice and information on the outcome of this law, article 13 of the third case referred to and" number "with the words and the State revenue service information on the payment of taxes and municipal certificate of real estate tax payment, as well as information on the outcome of this law, article 13 of the third case referred to";
Replace in the second, third and fourth paragraph, the words "Ministry of finance" (fold) with the words "the State revenue service" (fold);
turn off the fifth paragraph, the words "Ministry of finance";
to supplement the article with sixth and seventh paragraph as follows: "(6) the State revenue service information for the public good the organization status deprivation shall publish on its homepage on the internet and a decision on the Organization of the public good status deprivation by post. Public benefit organizations status is considered deprived of the seventh day following the transfer of mail in this decision.
(7) the State revenue service information for the public good the organization status deprivation shall publish on its website the internet one day after the decision on the Organization of the public good status deprivation passed mail. "
10. in article 15: off in the third paragraph, the first sentence and the words "Ministry of finance";

in the fourth paragraph, replace the words "Ministry of finance" with the words "the State revenue service".
11. Express article 17 as follows: "article 17. The assets of the public good allocation of assets of the Organization (1) the assets of the public good the liquidator shall inform the organisation of the State revenue service on the winding-up proceedings and before the Division of the remaining remaining after satisfaction of the claims of creditors and liquidation expenses, shall be submitted to the State revenue service of the public good kill organization closing financial report.
(2) the State revenue service, on the basis of the reasoned opinion of the Commission, shall decide on the liquidation of the organisation of the public goods remaining belongings transfer public good organization that has a similar aim. The criteria which are specific to the public good that the Organization shall transfer the assets of the organization or of the public good that this article is referred to in the fifth subparagraph, the goods, as well as the organisation of this handover of property is determined by the Cabinet of Ministers.
(3) If the assets of the organisation of the public good you can not transfer the property in accordance with the second subparagraph, it agrees with the State and the country to possible use public benefit organisations for the purposes specified in the statutes.
(4) the liquidator of the assets of public goods provides the Organization's remaining property transfer of the State Revenue Service decision for a specific organization or public good.
(5) the first, second, third and fourth parts of the rules applicable to the liquidation of the Association, Foundation or religious organisation, which deprived the public good and that the status of the Organization during the previous calendar year as a public benefit organization has received in donations.
(6) the provisions of this article shall apply only to those religious organizations which do not belong to a validly registered religious Union (Church). "
12. transitional provisions: to supplement paragraph 2 after the number and the words "of article 7 in the fifth subparagraph, ' with numbers and words" (June 17, 2004) ";
turn off paragraph 4;
supplement paragraph 5, after the words and figures "amendment of article 11 of this law in the third paragraph," with numbers and words "(17 July 2008)";
transitional provisions be supplemented with 6, 7 and 8 of the following: "6. To article 7 of this law referred to in the second paragraph of the Cabinet from the date of entry into force of the provisions, but no longer than up to 2010 to July 1, applies to Cabinet 22 December 2008 rule no. 1110" rules for associations, foundations, religious organizations, or the previous year's activity report and the subsequent action plan sample form " in so far as they do not conflict with this Act.
7. amendment of this law, article 17 of the new version of the entry into force of July 1, 2010. Until the entry into force of the Cabinet of Ministers issued the corresponding article 17, second paragraph (new) these provisions.
8. The liquidation of the organisation of the public good that winding-up proceedings initiated before the transitional provisions referred to in paragraph 7 of the amendment enters into force, the transactions in accordance with the laws and regulations that were in force before the entry into force of the amendment. "
The law shall enter into force on January 1, 2010.
The Parliament adopted the law of 17 December.
President Valdis Zatlers in Riga V 2009 December 30