The Saeima has adopted and the President promulgated the following laws: for a corporate income tax credit corporations, associations of disabled Medical Fund and other charity fund corporations article 1. In accordance with the law "on enterprise income tax" article 21 of the corporate income tax payment is exempt of such corporation, Association of disabled Medical Fund and other Charity Fund Corporation (hereinafter the Corporation): 1) Latvian deaf Union limited liability company "LNS sign language centre";
2) Union of the deaf of Latvia society with limited liability "Communications Center LN";
3) Union of the deaf of Latvia society with limited liability "in the Help Center Surdotehnisk LN";
4) Union of the deaf of Latvia society with limited liability "LNS" cultural center of the dawn ";
5) Union of the deaf of Latvia society with limited liability "LN Dan";
6) Union of the deaf of Latvia society with limited liability "LNS real estate";
7) Latvian blind society limited liability company "Latvian society for the blind rehabilitation center";
8) blind society of Latvian limited liability company "liepājas Pērkonīt";
9) Latvia's blind society limited liability company "Strazdumuiž";
10) Latvian society for the blind society with limited liability "the blind society of Baltimore, a company";
11) Latvia's blind society limited liability company "Latvian Cēsis blind society of learning and the production company";
12) limited liability company "Latvian society for the blind" Daugavpils "";
13) Latvian blind society limited liability company "LNL jugla";
14) Latvian blind society limited liability company "Brailinform";
15) society of disabled people of Latvia society with limited liability "Asn-Madona";
16) Association of the order of Malta "help service" limited liability company "Rīgas psihoneiroloģisk patient rehabilitation". 2. article. This law a corporation referred to in article 1 are exempt from corporate income tax payment if they transferred to the Association, which founded it, the amounts are greater than the tax year calculated for the corporate income tax. 3. article. This law a corporation referred to in article 1 of the law "on the annual accounts of companies ' deadlines, together with the annual report shall be submitted to the State revenue service details of the calculated tax amount and in accordance with article 2 of this law, pārskaitītaj. 4. article. Associations, which have received this law referred to in article 2, the society and the Foundation of law, together with the annual report shall be submitted to the State revenue service report on amounts received and the use made of it. 5. article. In accordance with article 2 of this law, the amount transferred for the purposes of use and measures not provided for in the statutes of the beneficiaries the amount, as well as incorrect and incomplete reporting for the State revenue service on amounts received, and their use of similar taxable object hiding, and violators of applicable law "About taxes and duties". Transitional provisions with the entry into force of this Act invalidates the law on corporate income tax credit for the disabled society (companies) "(Latvian Saeima and the Cabinet of Ministers rapporteur, 1998, 5; 1999, no. 15. No; 2001, 3, no 2, no; 2003). The law shall enter into force on 1 January 2007.
The law adopted by the Parliament in 2006 on October 5. State v. President Vaira Vīķe-Freiberga in Riga in 2006 on October 26.