Section 6. Exemptions
(1) Tax shall not be imposed on the following supplies of goods and services:
20) educational and scientific literature, first publications of original literature and publications intended for children in the Latvian language published in Latvia in accordance with the lists approved by the Ministry of Education and Science, as well as services of printing-offices in respect of the production (formation) of such literature;
Transitional Provisions
………...16. Section 6, Paragraph one, Clause 20 of the Law On Value Added Tax shall be in force up to 31 December 2003.
President | G.Ulmanis |
Riga, 30 March 1995
Source: NAIS; first publication: Latvijas Vēstnesis, 30.03.1995, nr.49