Tax administration and taxpayer agreement

Process description

1. Service requests
   Submissions must include:
   - Full name, ID code or registraton number;
   - Telephone number, e-mail address;
   - Tax audit or data review document number and date.
   Power of Attorney must be notorised.
   Submissions must be submitted through EDS, by e-mail with electronic signature at vid@vid.gov.lv, at any client service centre, or by post to Talejas iela 1, Riga, LV-1978.

2. Receipt of services
   SRS will determine if an agreement can be reached. If so, SRS will prepare a draft agreement and send it to the taxpayer who will sign in duplicate and return it to SRS. Upon signing by SRS, the agreement comes into force and one copy of the agreement will be sent to the taxpayer.
   The agreement is final and cannot be appealed.

Forms and other documents

1. Conditions are laid down in the agreement of the Law On Taxes and Fees in article 41
2. Application for the conclusion of an agreement form

Regulations

• https://likumi.lv/doc.php?id=33946