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) as follows: 1. Replace article 1, paragraph 2, third paragraph, the number "25" with the number "20".
2. Supplement article 3 the ninth part with text as follows: "the State revenue service revoke the authorisation, if the tax administration process, it gained the support of information that shows the true circumstances of the transaction concealment. The withdrawal of the authorisation granted in the case of a taxable person applies the eighth part of this article and the amount of tax on which the licences have been considered overdue tax payment. "
3. in article 6: turn off the first part of paragraph 5, the words "and 25 percent of spending on light passenger vehicles, except in specially-equipped passenger cars, use";
make quarter point 7 by the following: ' 7) for the delay in money (associated with principal sum of taxes), reductions in the amounts incurred during the tax period, late of minimizing or deleting "in accordance with the law On taxes and duties"; ".
The law shall enter into force on the day following its promulgation, and the provisions applicable to it, starting with the tax period, 2000.
The Parliament adopted the law of 30 March 2000.
State v. President Vaira Vīķe-Freiberga in Riga 2000 April 7.