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.
Fair and effective administration of taxes and customs matters, rendering high-quality services and implementing smart supervision of the compliance.
We are a modern and effective, fair and respectable national regulatory authority open and comprehensible for customers — a reliable partner for the State and society, the authority with a well-developed corporate culture, where the employees are proud of their affiliation to the SRS and the State of Latvia.
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.
1st pillar. Satisfied and honest SRS customers and society in general
2nd pillar. Motivated and actively involved employees
3rd pillar. Effective internal processes based on modern technologies
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.