In accordance with the Law on State Revenue Service, the State Revenue Service (hereinafter – “the SRS”) is a direct administrative authority under the supervision of the Minister of Finance, which ensures the accounting of tax payments and taxpayers; the collection of taxes, duties and other mandatory payments specified by the State in the territory of the Republic of Latvia; collects taxes, duties and other mandatory payments into the budget of the European Union; and implements the customs policy and organizes customs matters.
Main tasks of the SRS:
- To provide the collection of the SRS administrative state taxes, fees and other mandatory payments in the territory of Latvia and on the customs border.
- To implement the state customs policy and provide customs border protection.
- To prevent and reveal criminal offences in the sphere of the state taxes, fees and other mandatory payments.
- To ensure training to the SRS officials (employees), and consult taxpayers concerning the tax application issues as it is prescribed in the Law on State Revenue Service.
- To register taxpayers according to the requirements of the regulations and the Cabinet of Ministers and control conformity of registration documents to the requirements of the law and actual situation.
- To ensure regulatory implementation of laws and regulations of the excise goods turnover.
The SRS is a reliable ally in tax and customs matters for honest business and public welfare.
Latvia is a country where everyone voluntarily fulfils tax and customs obligations.
PROFESSIONALISM - knowledge and competences at a high level, skills in applying it in work, continuous development and high work ethics.
COOPERATION - collegiality and transparency in fulfilment of duties, single understanding of goals and attainment thereof.
LOYALTY - dedication to the interests of the State and the public, considering them as primary both at work and outside of it.
HONESTY - equal and fair attitude towards customers, partners and colleagues.
RESPONSIBILITY - non-avoidance of decision-making and actions, and responsibility for consequences.
- Services compliant with customer needs — we know our customer.
- Trust-oriented communication and cooperation — we trust our customer.
- Smart monitoring for ensuring honest business environment and welfare — we help to change compliance behaviour by sharing information and knowledge.
- Professional, loyal, honest, responsible and cooperation-oriented employees.
The SRS tasks are defined in the relevant laws and other laws and regulations related to them:
- tasks in the tax administration
- tasks in the customs policy implementation
- tasks of the finance policy in the field of revealing delinquency of the state revenues
- tasks in the excise goods movement, security and custody
- tasks in the implementation of corruption prevention.