{"id":2227,"date":"2023-10-16T08:49:36","date_gmt":"2023-10-16T05:49:36","guid":{"rendered":"https:\/\/www.tavidraugi.lv\/dokumenti\/"},"modified":"2026-06-01T10:07:00","modified_gmt":"2026-06-01T07:07:00","slug":"dokumenti","status":"publish","type":"page","link":"https:\/\/www.tavidraugi.lv\/en\/dokumenti\/","title":{"rendered":"Documents"},"content":{"rendered":"\t\t
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DOCUMENTS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tDECISION ON PBO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tSTATUTES<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tSTRATEGY<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tAnnual reports<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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The association \u201cTavi draugi\u201d has been granted the status of a Public Benefit Organization (PBO). Therefore, anyone who donates to the association \u201cTavi draugi\u201d can make use of tax relief, in accordance with the relevant legal provisions.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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TAX RELIEF FOR LEGAL ENTITIES <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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During the reporting period, a legal entity may apply one of three tax relief options<\/strong>:<\/p>

  1. Exclude the donated amount from the taxable base, but not exceeding 5% of the previous reporting year\u2019s profit after taxes<\/strong>.<\/p><\/li>

  2. Exclude the donated amount from the taxable base, but not exceeding 2% of the total gross salaries<\/strong> calculated for employees in the previous reporting year, from which mandatory state social insurance contributions (VSAOI)<\/strong> have been paid.<\/p><\/li>

  3. Reduce the corporate income tax (CIT)<\/strong> calculated on dividends by 85% of the donated amount<\/strong>, not exceeding 30% of the total corporate income tax<\/strong> calculated on dividends.<\/p><\/li><\/ol>

    The above limitations apply to the total amount of donations made during the reporting year<\/strong>.<\/p>

    Article 12 of the Corporate Income Tax Law<\/strong> supports the above: https:\/\/likumi.lv\/ta\/id\/292700#p12<\/strong><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t

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    TAX RELIEF FOR INDIVIDUALS <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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    Individuals can receive a refund of 25,5% of the donated amount<\/strong> as income tax reimbursement.<\/p>

    The total amount of allowable deductions<\/strong> from a person\u2019s taxable income (including donations) must not exceed 50% of the person\u2019s taxable income<\/strong> for the taxation year, and no more than 600 EUR<\/strong>.<\/p>

    Allowable deductions include donations to public benefit organizations and political parties<\/strong>, as well as education and medical expenses<\/strong>.<\/p>

    To receive a tax refund for donations made in the previous year, an individual must submit an annual income declaration<\/strong> to the State Revenue Service<\/strong>, including all allowable deductions \u2014 including donations.<\/p>

    Article 10 of the Law \u201cOn Personal Income Tax\u201d<\/strong> supports the above: https:\/\/likumi.lv\/ta\/id\/56880#p10<\/strong><\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    DOCUMENTS DECISION ON PBO STATUTES STRATEGY Annual reports The association \u201cTavi draugi\u201d has been granted the status of a Public Benefit Organization (PBO). Therefore, anyone who donates to the association \u201cTavi draugi\u201d can make use of tax relief, in accordance with the relevant legal provisions. TAX RELIEF FOR LEGAL ENTITIES During the reporting period, a […]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/template-builder.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2227","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nDocuments - Tavi Draugi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tavidraugi.lv\/en\/dokumenti\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Documents - Tavi Draugi\" \/>\n<meta property=\"og:description\" content=\"DOCUMENTS DECISION ON PBO STATUTES STRATEGY Annual reports The association \u201cTavi draugi\u201d has been granted the status of a Public Benefit Organization (PBO). 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