Due to droughts, THE SRS aid to farmers in the area of tax payments is available to victims
In view of the fact that the long-term effects of the drought in agriculture are recognised as a national natural disaster, the State Revenue Service (SRS) will be able to divide in time or suspend temporarily the tax payments to farmers who have been recognised by the Ministry of Agriculture's delegated SIA “Latvian Rural Consultation and Education Centre” as a national-scale natural disaster in agriculture.
In order to obtain such an opinion, farmers whose economic activity is directly linked to the effects of long-term drought and which must be recognised as force majeure in respect of them should be subject to THE SIA “Latvian Centre for Rural Consultation and Education”.
Upon receipt of an opinion, the farmer shall submit it together with a reasoned written submission regarding the distribution of tax payments within time periods or postponement for a period of up to one year to the tax administration of THE SRS. The submission, together with an opinion, may be submitted electronically via THE SRS electronic declaration system (EDS), by post or present at any SRS customer service centre.
The form of the submission offered BY THE SRS is available in THE SRS EDS section “documents/prepare a new document“ from the form ”/other/submissionfor the granting of the extension of the payment deadline”, as well AS in the section “Tax debts/forms and submissions/submission of THE SRS website for the granting of the extension of the payment deadline”. Please note that the application FOR EDS can be completed and submitted, the database will also require a section on balance sheet data and profit and loss calculation.
By contrast, those undertakings which have been affected by exceptional circumstances may make use of the possibility of dividing the payment of taxes for a period of up to one year. In this case, the taxpayer shall, no later than 15 days after the date of payment of the payment, turn to THE SRS with a reasoned written submission.
In respect of tax debts which have already been taken by THE SRS, a taxpayer may submit a reasoned written submission OF THE SRS requesting THE SRS to take a decision on the voluntary execution of late tax payments for a period of up to three years, counting from the date of submission of the application. This provision of the Law may be applied if the taxpayer submits a reasoned submission to THE SRS no later than six months after the decision regarding the recovery of late tax payments has been notified, as well as if the taxpayer does not have an up-to-date insolvency, legal protection or extrajudicial legal protection process. This submission may also be submitted electronically via THE SRS EDS, as well as by post or by submitting it at any SRS customer service centre.
In case of questions and uncertainties, you can call the SRS consultative phone 67120000, go to any VID customer service centre, or ask questions in writing IN THE SRS website under contacts.
The information was prepared by:
Evita Teice-Mamaya
SRS Public Relationship Part
Tel. 67122668, 26351438, 67122670, 26558389
Taliban Street 1, Riga, LV-1978
www.vid.gov.lv