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For The Corporate Income Tax Credit For The Disabled Society (Companies), Medical, As Well As Other Charitable Fund Enterprises (Companies) In 1995 And In 1997, The,1996.

Original Language Title: Par uzņēmumu ienākuma nodokļa atlaidi invalīdu biedrību uzņēmumiem (uzņēmējsabiedrībām), medicīniska rakstura, kā arī citu labdarības fondu uzņēmumiem (uzņēmējsabiedrībām) 1995.,1996. un 1997.gadā

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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), medical, as well as other charitable fund enterprises (companies) in 1995, 1996 and in 1997, article 1. In accordance with the law "on enterprise income tax" article 21 of the 1995, 1996 and 1997 from corporate income tax payment is released the following associations of people with disabilities, medical, as well as other charitable fund company (the company) [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 Daugavpils 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 "Strazdmuiž";
8) blind society of Latvia society with limited liability "the hive";
9) Latvia's blind society limited liability company information service "Brailinform";
10) Latvia Republican Union "Chernobyl" limited liability company "economy — the Chernobyl";
11) Riga City Kurzeme district of limited liability company "tobacco and Co";
12) Latvian Association of people with disabilities in Madona district limited liability company "Asn-Madona";
13) disability Association of Latvia Liepaja Department of training production and rehabilitation center;
14) society of disabled people of Latvia Cesis district limited liability company "Cēsis IB";
15) Republican psihoneiroloģisk of Riga hospitals medical production workshop;
16) Daugavpils Republican psihoneiroloģisk hospitals medical production workshop;
17) Jelgava Republican psihoneiroloģisk hospitals medical production workshop;
18) Baltimore Republican psihoneiroloģisk hospitals medical production workshop;
19) Latvia's blind society limited liability company name administration "liepājas pērkonīt";
20) Latvian blind society limited liability company "Daugavpils";
21) Christian charity mission "Christian cooperation mission" the company shares held by the company "Latimpuls", Riga;
22) Christian charity mission "Christian mission of cooperation" held by the company limited liability company "serve" – Riga;
23) Christian charity mission "Christian mission of cooperation" held by the company limited liability company "Trio": Daugavpils;
24) Christian charity mission "Christian mission of cooperation" held by the company limited liability company "," Daugavpils Dalar;
25) Christian charity mission "Christian mission of cooperation" held by the individual "houses" — Miseal in Riga.
 
2. article. (1) in article 1 of this law the companies (companies) are exempt from corporate income tax payment, if they even Organization (Foundation), which founded them, the amounts are greater than the tax year calculated for the corporate income tax.
(2) the medical state of the amounts transferred to the institution to which these companies are located. If the amount of the beneficiary's budget authority, amounts received for comparable donations and budget authority shall draw up a special budget in accordance with the law on budget and financial management ".
 
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 pārskaitītaj amounts at the company's annual report, 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. The amount transferred to the recipient — the budgetary authority — provides an overview of the amount of donations received, the use of the law "on budget and financial management".
 
6. 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 law shall lapse by the law on profit tax payment relief for disabled people's organisations (companies), medical, as well as other types of charity fund enterprises (companies) in 1994 "(Latvian Saeima and the Cabinet of Ministers rapporteur, 1994, no. 13).
The law adopted in 1996, the Saeima on 25 April.
1996 in Riga in May 10 national President g. Ulmanis