Amendments To The Cabinet Of Ministers Of 10 July 2001 Of Regulation No 315 "order In Which Public Organizations (Funds) And Religious Organizations Are Issued Or Revoked Permission To Receive Donations, Donors Receive A Corporate Income Tax (A)
Original Language Title: Grozījumi Ministru kabineta 2001.gada 10.jūlija noteikumos Nr.315 "Kārtība, kādā sabiedriskajām organizācijām (fondiem) un reliģiskajām organizācijām tiek izsniegtas vai atsauktas atļaujas saņemt ziedojumus, ziedotājiem saņemot uzņēmumu ienākuma nodokļa a
Read the untranslated law here: https://www.vestnesis.lv/ta/id/90165
Cabinet of Ministers Regulations No. 538, Riga, 15 June 2004 (pr. No 37, § 19) amendments to the Cabinet of Ministers of 10 July 2001 of Regulation No 315 "order in which public organizations (funds) and religious organizations are issued or revoked permission to receive donations, donors receive a corporate income tax credit" Issued in accordance with the law "on enterprise income tax" for the first part of article 20 do Cabinet of 10 July 2001 of Regulation No 315 "order in which public organizations (funds) and religious organizations are issued or revoked permission to receive donations , donors receive a corporate income tax credit "(Latvian journal, 2001, 108 no) the following amendments: 1. Replace the text of the provisions, the word" Finance "with the word" financial ".
2. Replace the text of the provisions, the word "application" (the fold) with the word "submission" (fold).
3. Replace the text, the words "national regulatory authority" (the fold) with the words "direct State administration or local Government Council, the Council" (fold).
4. Make the introductory paragraph 5 by the following: "5. The Ministry of finance To decide on the authorisation, you need the following documents:".
5. Express 5.3. subparagraph by the following: "3.3. Statute (Statute or Constitution) (the original or the certified true copy);".
6. To express the point 5.8 as follows: "5.8. State revenue service certificate of tax payment (on the application of the first date of the month) (original);".
7. Supplement with 5.9. subparagraph by the following: ' 5.9 local Government Council, the Council's statement on the Organization's tax payment (on the application of the first date of the month) (original). "
8. Supplement with 7.1 points in the following wording: "7.1 Ministry of finance application for authorisation of the organisation concerned, the appearance where the taxation year up to November 1 this provision is submitted for all documents referred to in paragraph 5."
9. Amend paragraph 9.4.
10. Delete paragraph 10.
11. Delete paragraph 11, the words "this provision within the time limit specified in paragraph 10".
12. To make the following point 19:19. If this provision of the information referred to in paragraph 17 is not sufficient for the decision, the Ministry of finance may request additional information on donated funds provided for in the Charter of the aims and activities of the law "on enterprise income tax" article 20, first paragraph in the specified areas, postponing consideration of the matter until the submitted documents will be updated with the required information. "
13. To supplement the rules by 19.1 points as follows: ' 19.1 Ministry of finance decision on extension of the term of validity of the licence for the next tax year can be accepted up to the current taxation year to the last working day. "
14. To supplement the rules with 24.1 points as follows: "the decision of the Ministry of finance 15.0 may appeal to the Court."
15. Express the attachment as follows: Prime Minister i. Emsis Finance Minister o. Spurdziņš Editorial Note: the entry into force of the provisions by June 19, 2004.
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