Amendments To The Law "on Enterprise Income Tax"

Original Language Title: Grozījumi likumā "Par uzņēmumu ienākuma nodokli"

Read the untranslated law here: https://www.vestnesis.lv/ta/id/157794

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. No.) the amendments are as follows: 1. Article 1 shall be supplemented by the twenty-sixth part as follows: "(26) representative of the passenger car, passenger car, of which the number of seating positions, excluding the driver's seat, shall not exceed eight places whose value excluding value added tax (acquisition value, book value accounting around the time of the use or the total lease or lease-purchase payment amount, excluding value added tax) exceed 25 424 lat and not use the vehicle or special passenger car (emergency medical help , living car or hearse), or passenger car, specially equipped for the carriage of wheelchairs for disabled people or swept, new passenger car used car dealer as an authorised demonstration car. " 2. in article 3: turn off the fourth paragraph of point 1, first sentence, the words "If the resident for at least two years (up to the date of dividends including) continuously owned not less than 10 percent of the equity and voting rights in the company, which pays dividends"; turn off 4.1; Add to article 4.5 of part as follows: "(45) the fourth paragraph of this article, within the meaning of paragraph 7 the consideration for Latvia in the disposal of immovable property includes income from a share of the capital stock or other forms of participation in Latvia or abroad of disposal of the resulting company or other persons if the tax period in which the disposal occurs, or the previous tax period of more than 50 percent of the value of the assets of such person, directly or indirectly (through participation in one or more other in Latvia or abroad create entities) or are made in Latvia existing real estate. Real estate share personal asset value shall be determined on the basis of personal balance sheet data from the beginning of the tax period. If the proportion of real estate assets during the previous tax period has changed due to the disposal of immovable property that results will take into account the person's taxable income, then only the percentage of real estate assets in the balance sheet during the tax period in which the disposal of immovable property. The European Union or the European economic area publicly traded securities transfer income this part does not apply. " 3. in article 6: Add to the first part of paragraph 13 and 14 with the following: "13) costs associated with the operation of a representative passenger car and maintenance; rental or lease of 14)-purchase payments connected with passenger car rental representative. '; to supplement the article with a 5.4 share the following: "(54) in determining taxable income, does not take into account changes in value related to the disposal of a representative passenger car, if it needs the tax calculation has not been depreciated."; Supplement to the sixteenth article of the following wording: "(16) in determining the taxable income of the taxpayer for which the business is light passenger vehicle rental services (rent object using a representative passenger car) and the commercial revenue is estimated at not less than 90 per cent of the turnover in respect of rental objects shall not apply the first subparagraph of paragraph 13 and 14 and 5.4 and article 13, first paragraph, points 8.1 and 8.2 those fixed assets that tax year is hired. " 4. Article 13: adding to paragraph 2, the first subparagraph of point "a" after the words "the production technological equipment" with the words "passenger cars, motorcycles, sea and river transport and air transport"; to supplement the first part with a 3.1 point as follows: "31) passenger cars, motorcycles, sea and river transport and air transport means (except for special operational vehicle or passenger car or light truck, specially equipped for the carriage of wheelchairs for disabled people or swept, new passenger car used car dealer as an authorised demonstration car) this part does not apply paragraph 3, but the taxation period depreciation is calculated for each asset's residual value before taxation period depreciation deduction in applying the asset specific depreciation rate multiplied by a factor of 1.5; "; to supplement the first part with 8.1 and 8.2 points as follows: ' 81) article 13 of this law, the first paragraph shall not apply to the representative of the passenger car; 82) If a passenger car net book value of the fixed asset improvement, restoration or reconstruction work have increased, and more than 25 424 lats (without value added tax), then that asset during the tax period, during which its carrying amount exceeds LVL 25 424 (without value added tax), and subsequent taxation periods in article 13 of this law, the first subparagraph shall not apply, but apply the rules of law about passenger car representative; ". 5. transitional provisions: exclude paragraph 45; transitional provisions be supplemented by the following paragraph 77: "77. Article 1 of the law of the twenty-sixth part, article 6, first paragraph, paragraphs 13 and 14, and article 13, first paragraph, point 3.1, 8.1 and 8.2 applies to cars, motorcycles, sea and river transport and air vehicles purchased after the entry into force of the law, which shall determine the representative status of a passenger car." 6. Add to the informative reference to directives of the European Union with paragraph 8 by the following: ' 8) Council on 20 November 2006, Directive 2006/98/EC adapting certain directives in the field of taxation, by reason of the accession of Bulgaria and Romania. " 7. Annex 1 Worded as follows: "the law" On enterprise income tax "1. Member States of the European Union annex of company to apply article 1 of this law in the nineteenth and the type of the corresponding term in the oriģinālform of the laws of the Member States 1. Company incorporated under the law of the United Kingdom. 2. the name of the society, according to the Austrian law known as "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf" Gegenseitigkei "," Erwerbsund "," Wirtschaft of the genossenschaft gewerblicher art von juristischen Betriebs-Personen des öffentlichen Recht ", or another company, established under Austrian law subject to annex 2 of the Act referred to in paragraph 2.
3. the name of the society, according to the Belgian law known as ' société anonyme "/" naamloze vennootschap "," société en commandite par actions "/" Commanditaire vennootschap op aandelen ', ' société Privée à responsabilité limitée "/" besloten vennootschap met Beperkte aansprakelijkheid "," société à responsabilité limitée '/coopérativ-/' the bloemenveiling vennootschap met Beperkte aansprakelijkheid "," société à responsabilité coopérativ is "/" bloemenveiling illimité» vennootschap met onbeperkt aansprakelijkheid "," société en nom collectif "/" vennootschap onder firma "," société en capital simple "/" Commanditaire vennootschap "by gewon , a public company that has adopted one of the abovementioned legal forms, or other company established under Belgian law and subject to this law, annex 2, paragraph 3 of the tax.
4. the name of the society, according to the Bulgarian law is "събирателното дружество", "дружество", "дружеството командитното с ограничена отговорност", "акционерното дружество", "командитното", "неперсонифицирано дружество с акции дружество", "кооперации", "кооперативни", "държавни", съюзи предприятия established in accordance with the Bulgarian legislation and carry out commercial activities.
5. the name of the society, according to the Czech legislation is the "společnos", "společnos akciová s ručením omezeným".
6. the name of the society, according to Danish law is ' aktieselskab ', ' anpartsselskab ', or another company subject to tax under the corporate tax Act, so far as his taxable income is calculated and taxed under general tax legislation rules applicable to "aktieselskaber".

7. name of the company, which according to the French law known as "société anonyme", "société en commandite par actions", "société à responsabilité limitée '/, ' société for actions ', ' société simplifié d ' mutuell" assurances "Caisse d ' épargn et de prévoyanc", the "société civil" that automatically apply corporate tax, "coopérativ", "de coopérativ", the union, industrial and commercial public establishment or company, or another company established under French law and subject to this law, annex 2, paragraph 6 of the tax.
8. the name of the society, under the law of Greece is "ανώνυ εταιρεία η µ περιορισ µ ένης εταιρεία," "the ευθύνης (Π Ε Ε...)", or another company established under the law of Greece and is the subject of this Act to annex 2, paragraph 7.
9. the name of the society, according to Estonian law is "täisühing", "usaldusühing", "osaühing", "aktsiaselts", "tulundusühistu".
10. the name of the society, according to the Italian law is the "società per azioni", "società in accomandita per azioni", "società a responsibilità limitata", "società cooperative", "società di Mutua Assicurazione", or national company whose activity is wholly or principally commercial.
11. the company is incorporated or exists in Irish law, bodies registered under the Industrial and Provident Societies Act "(industrial and social security law society), the construction company, incorporated under the Building societies acts" (society of construction law), and the trust manager of the 1989 "trustee Savings Bank Act (trust Savings Bank Act) means.
12. in accordance with the laws of Cyprus, "εταιρείες", as defined in the relevant laws on income taxes.
13. the company is incorporated under the laws of Lithuania.
14. the name of the society, according to Luxembourg law known as "société anonyme", "société en commandite par actions", "société à responsabilité limitée '/, ' coopérativ ', ' société société coopérativ» comme une crime société anonyme", "association d ' mutuell, ' assurances" association d ' épargn-pension "," entreprise de nature Commerciale, industrielle ou minièr de l ', des communes, Et des syndicat de communes, des établissements publics et des personna of other Morales de droit public " If another company established under the laws of Luxembourg and subject to this law, annex 2, paragraph 14 of the tax.
15. Company whose name according to Maltese legislation is "' ' Kumpanij ta the Responsabilit limitata", "the capital of li Soċjetaj en kapital tagħhom f of l-' azzjonij" maqs.
16. the name of the company, which according to the law of the Netherlands is a "naamloze vennnootschap", "besloten vennootschap met Beperkte aansprakelijkheid", "Open Commanditaire vennootschap", "coöperatie", "Onderlinge Waarborgmaatschappij", "Foundation", "of gemen rekening voor vereniging op bloemenveiling grondslag", "vereniging of op Onderlinge grondslag welk als verzekeraar of kredietinstelling optreed", or another company established under the laws of the Netherlands and covered by this law to annex 2, paragraph 16.
17. the name of the society, according to the Polish law is ' spółk akcyjna spółka z ograniczoną ",". "odpowiedzialnością
18. Commercial companies or civil law established a company, co-operative and public company, which is registered in accordance with Portuguese law.
19. the name of the society, according to the Romanian legislation is "societãþ pe acþiun," "societãþ în comanditã pe acþiun," "societãþ rãspunder limitatã" of the cu.
20. name of the company, which according to the legislation of the Slovak Republic is "akciová spoločnosť s ručením obmedzeným", "spoločnosť, komanditná spoločnosť '." "
21. the name of the company, which according to the legislation of Slovenia is "delnišk", "Družba komanditn of the Družba", "Družba z omejen odgovornostj." the
22. the name of the society, according to the Finnish law known as "osakeyhtiö/aktiebolag", "osuuskunta/andelslag", "säästöpankki/sparbank", "vakuutusyhtiö/försäkringsbolag".
23. the company whose name according to Spanish law is the "sociedad anónim ', ' sociedad comanditaria por Acciones", "sociedad de responsabilidad limitada", public law bodies which operate under private law, or another company established under the laws of Spain and covered by this law, annex 2, paragraph 22.
24. the name of the society, according to the Hungarian law is "közkereseti társaság", "betéti társaság", "közös Vállalat", "korlátolt felelősségű társaság", "részvénytársaság", "egyesülés", "szövetkezet".
25. the name of the company, which according to the German law known as "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf" Gegenseitigkei "," Erwerb-und Wirtschaftsgenossenschaf ", gewerblicher art von Betriebs-" juristischen Personen des öffentlichen Recht ", or another company established under the laws of Germany and covered by this law to annex 2, paragraph 24.
26. the name of the society, according to the Swedish law is "aktiebolag", "försäkringsaktiebolag", "economic", "sparbanker föreningar", "ömsesidiga försäkringsbolag";
27. A company incorporated in accordance with the Council of 8 October 2001, Regulation (EC) No 2157/2001 on the Statute for a European company (SE) and the Council of 8 October 2001, Directive 2001/86/EC supplementing the Statute for a European company with regard to the involvement of employees and cooperative societies incorporated under Council of 22 July 2003 Regulation (EC) No 1435/2003 on the Statute for a European cooperative society (SCE) and Council of 22 July 2003 Directive 2003/72/EC supplementing the Statute for a European cooperative society with regard to the involvement of employees. "
8. Annex 2: Supplement to annex 3.1 paragraph by the following: "Kорпоративен данък Bulgaria 3.1.";
make paragraph 9 by the following: "9. the juice the Impost della societa reddits Italy.";
to supplement the attachment with 18.1 points as follows: "a Impozi pe profit, 18.1 impozitul pe venituril obţinut de Români din is not rezidenţ in Romania."
9. Annex 3: Supplement to annex 3.1 paragraph by the following: "3.1 the company whose name according to Bulgarian law is" събирателното дружество "," дружество "," дружеството командитното с ограничена отговорност "," акционерното дружество "," командитното "," кооперации дружество с акции "," кооперативни "," държавни "съюзи предприятия established in accordance with the Bulgarian legislation and carry out commercial activities.";
to supplement the attachment with 18.1 points as follows: "18.1, named Society pursuant to the legislation of Romania is" societăţ "," acţiun pe societăţ în comandită pe acţiun, "" societăţ, "" răspunder limitată. of the cu The law adopted by the Parliament in the 17 May 2007. State v. President Vaira Vīķe-Freiberga in Riga on 29 May 2007 in