Law on Application of Taxes in Free Ports and Special Economic Zones (2001)
Country
Type of law
Legislation
Date of original text
Date of latest amendment
Abstract
This Law prescribes the procedures for the application of indirect taxes in the Free Port of Riga, the Free Port of Ventspils, the Liepāja Special Economic Zone and the Rēzekne Special Economic Zone; and direct tax relief in the Liepāja Special Economic Zone, the Rēzekne Special Economic Zone, the Free Port of Ventspils and the Free Port of Riga. The necessary actions for applying, calculating, declaring, paying and ensuring other correct paying of taxes for the taxes of a zone capital company, licensed capital company, zone authority and port authority shall be performed in accordance with tax laws and the laws and regulations in the field of customs matters if not otherwise provided for in this Law.
Attached files
Web site
Notes
The Latvian version of this Law is consolidated as at 1 March 2018.
Repealed
No
Serial Imprint
Latvijas Vēstnesis, 117, 10.08.2001.; Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 17, 06.09.2001.
Source language
English
Legislation Amendment
No
Original title
Par nodokļu piemērošanu brīvostās un speciālajās ekonomiskajās zonās likums (2001)