Each corporate trader is liable to pay corporate income tax (CIT), except for cases prescribed by the CIT Act, but societies are covered by exceptions. In statutory cases, the State Revenue Service (SRS) may examine a society’s economic activity, find it unlawful, and charge CIT.
Full content available to subscribers only.
Silver level subscribers have access to full content, including articles and archive, useful resources, as well as subscribers have an opportunity to ask questions to PwC consultants.
For Bronze level subscribers and Free trial users access to certain sections of MindLink.lv will be limited.
Detailed information in section "Subscribe".
Subscribe
Sign in