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For The Corporate Income Tax Credit For The Disabled Society (Companies)

Original Language Title: Par uzņēmumu ienākuma nodokļa atlaidi invalīdu biedrību uzņēmumiem (uzņēmējsabiedrībām)

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The Saeima has adopted and the President promulgated the following laws: for a corporate income tax credit for the disabled society (companies) in 1998 and 1999, article 1. In accordance with the law "on enterprise income tax" article 21 of the company income tax evasion in 1998 and in 1999 released the following associations of disabled people companies (companies) [hereinafter undertakings (companies)]: 1) the deaf Union of Latvia Riga training and production company "auseklis";
2) Union of the deaf of Latvia Daugavpils training and production company "Dan";
3) Union of the deaf of Latvia, Rēzekne training and production company;
4) Latvian society for the blind society with limited liability "the blind society of Baltimore, a company";
5) Latvian blind society limited liability company "Riga";
6) the limited liability company "Latvian Cēsis blind society of learning and the production company";
7) Latvian blind society limited liability company "Daugavpils";
8) blind society of Latvian limited liability company "Strazdumuiž";
9) Latvian society for the blind society with limited liability "the hive";
10) Latvia's blind society limited liability company name administration "liepājas pērkonīt";
11) Latvia's blind society limited liability company information service "Brailinform";
12) Latvia Republican Union "Chernobyl" limited liability company "economy — the Chernobyl";
13) Latvian Association of people with disabilities in Madona district limited liability company "Asn-Madona";
14) society of disabled people of Latvia Liepaja Department of training production and rehabilitation center;
15) society of disabled people of Latvia Cesis district limited liability company "Cēsis IB".
2. article. This law, the companies referred to in article 1 (the company) are exempt from corporate income tax payment, if they even organization that founded it, the amounts are greater than the tax year calculated for the corporate income tax.
3. article. This law, the companies referred to in article 1 (the company) shall be submitted to the State revenue service details of the calculated tax amount and in accordance with article 2 of this law, the amounts at the pārskaitītaj annual report of the law "on the annual accounts of companies ' deadlines.
4. article. The amount transferred to the recipient — public bodies — the State revenue service submitted a report on amounts received and the use made of it at the same time with the financial performance report of the law "on public organizations and their associations".
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 of such amounts (regulations), 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 fees" for sanctions.
Transitional provisions with the entry into force of this Act invalidates the law on corporate income tax credit for the disabled society (companies), medical, as well as other charitable fund enterprises (companies) in 1995, 1996 and 1997 "(Latvian Saeima and the Cabinet of Ministers rapporteur, 1996, 11, no. 19).
The provisions of this law apply, from 1 January 1998.
The Parliament adopted the law of 1998 on 5 February.
The President g. Ulmanis in Riga in 1998 on February 12