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; 2000, no. 9; 2001, 1, 5, 24 no; 2003; 2005, 15 No 2. 24. no; in 2006, no 1; 2007, 3, 12, no. 24; 2009, 1, 15, no. 21; Latvian journal, 2009, 175, 200. no; 2010, 102, 131, no. 170, 206; 204. in 2011, no; 2013, 53, 119, 194, no. 232; 2014, 247., 257. no; 2015, 42 no; 2016, 31 No.) the following amendments: 1. Replace the words "throughout the Act representative passenger car" (the number and fold) with the words "representative car" (the number and fold). 2. Put 1 article twenty-sixth part as follows: "(26) car-car Representative whose value excluding value added tax exceeding 50 000 euro and which are: 1) the passenger car, which the number of seating positions, excluding the driver's seat, not more than eight seats [except operational vehicle or passenger car (emergency medical assistance, residential car or hearse), passenger car, specially equipped for the carriage of wheelchairs for persons with disabilities ride , a new passenger car, the car dealer by the authorized uses of the demonstration car]; 2) truck with a full mass up to 3000 kilograms, which is registered as the trucks that are more than three seats (including the driver) if it classified for commercial vehicle (category N1), but the essence of passenger car (category M1). " 3. in article 14: make the first paragraph by the following: "(1) where under this Act made to the taxpayer's tax period for the adjustment of profit or loss is the loss incurred during the tax period, which began in 2008, or after, you can cover the chronological order of the next tax period taxable income. In the pirmstaksācij period the tax period losses are entitled to cover for an amount that does not exceed 75 percent of the income, taxable corporate income tax after adjustments made. "; to supplement the article with the seventeenth of the following wording: "(17) a taxable person shall not be entitled to bear the losses incurred during the tax period in which receive support under Jaunuzņēmum actions support the law, and the losses incurred during periods of pirmstaksācij before that support." 4. Supplement article 15 with 2.1 and 2.2 the part as follows: "(21) the taxation period in which the taxable person uses a corporate income tax credit under Jaunuzņēmum actions supporting the law, the tax provided for in this chapter shall not apply the discount. (22) paragraph 2.1 of this article, the taxable person shall not be entitled to apply the corporate income tax credit for business income tax for part of that calculated for: 1) expenses that are not related to economic activity; 2) create stocks; 3) fines and penalties; 4) payment from which the non-resident had to forfeit, but were not subject to corporate income tax; 5) expenditure which occurred due to the revaluation of assets; 6) lost the debt amount, which does not comply with article 9 of this law; 7) received the service or the goods or services provided or goods value and the market value of the difference. " 5. in article 17.2: replace paragraph 6 of the fourth part, the word "three" with the number "12"; Add to article 4.2 part as follows: "(42) if the taxpayer does not provide the eligible investment projects and in the Cabinet of Ministers approved eligibility criteria or the minimum quality criteria laid down by the Cabinet of Ministers supported investment project status, the Cabinet of Ministers shall adopt a decision repealing this article according to the fourth paragraph of point 6 of the decisions." 6. in article 22: to supplement the first sentence with the following: "taxable persons who declared insolvency, but for which the administrator has not made a decision about the continuation of the debtor's business activities in full or to a limited extent, the Declaration shall be submitted to the State revenue service simultaneously with the balance sheet and the profit and loss statement not later than four months after the end of the year."; Add to article 1.1 part as follows: "(11) If the tax period of jaunuzņēmum does not coincide with the period for which the aid for operational evaluation Jaunuzņēmum the Commission adopted a decision in accordance with the law on the support of operation Jaunuzņēmum by the first paragraph of this article of the Declaration for the tax period, it is added in the annex to the financial statements (interim report) and the Declaration of the period for which it is eligible to receive support." 7. Article 23: to supplement the first subparagraph following the words "taxable persons" with the words "on the basis of the State revenue service determined the amount of the advance payment"; turn off the first part of paragraph 1, the words "and is adjusted by the Central Administration of statistics pirmstaksācij year established total consumer price index or consumer price index pirmstaksācij period, calculated by multiplying the Central Administration of statistics in certain pirmstaksācij a period of monthly consumer price indexes, if the tax period does not coincide with the calendar year; turn off the first part of paragraph 2, the words "(which is adjusted by the Central Administration of statistics pirmstaksācij year established total consumer price index or consumer price index pirmstaksācij period, calculated by multiplying the Central Administration of statistics in certain pirmstaksācij a period of monthly consumer price indexes, if the tax period does not coincide with the calendar year)"; replace the words "If in part 1.2 of the State revenue service has filed an application for the suspension of economic activity" with the words "beginning with the month in which the entry in the commercial register on the operator's suspension"; to supplement the article with the fourteenth part as follows: "(14) the taxable person for the tax period, during which it receives support under Jaunuzņēmum actions supporting the law, tax advance payments may be made voluntarily." 8. Article 27: make paragraph 10 by the following: ' 10) the procedure for submitting applications for investment projects of eligible investment project status; " Add to article 13, 14, 15, 16, 17 and 18 the following: ' 13) detailed rules for implementing the provisions on tax rebates for eligible investment projects carried out in the framework of the initial long-term investment, and the order in which the conditions applicable for this tax credit with other State aid; 14) procedures for establishing investment projects evaluation Commission and its activities, as well as the rights and duties of the Commission; 15) order in which valued investment project the application of eligible investment project status; 16) order in which the Ministry of Economic Affairs provides information about supported the implementation of the investment project; 17) procedures for making amendments to eligible investment projects; 18) arrangements after implementation of the investment project to be supported assessment the Commission shall adopt a decision on whether a duty rebate on eligible investment projects carried out in the framework of the initial long-term investment, and the order in which the Cabinet of Ministers adopted a decision on the status of eligible investment projects. " The law shall enter into force on January 1, 2017. The Parliament adopted the law in 2016, 23 November. The President r. vējonis Riga 2016 December 10