Corporate income tax is applied to non-resident income from property located and used in Latvia. However, corporate income tax law foresees tax exemptions i.e., the tax is not withheld from payments for use of industrial, commercial or scientific equipment. The following article will try to clarify what is and what cannot be considered as manufacturing equipment and opinion of the State Revenue Service on the topic. In connection with this, the article “To pay or not to pay corporation income tax on the use of property” by Ina Spridzāne, Head of Advisory Unit, is available in the website www.i-finanses.lv on 11 November 2015. The full version of the article in Latvian is published at: www.leinonen.lv/jaunumi.