Published: 18.10.2022.

This section includes information about the responsibility of the SRS as the tax administration, the duties and rights of SRS officials and employees, as well as the principles outlined in the SRS Code of Ethics and the SRS Customer Service Standard.

The following responsibility is set for the SRS as the tax administration:

  1. Losses, including losses caused by money excluded from circulation, which were incurred by a natural or legal person as a result of illegal actions or error of the tax administration, are indemnified respectively from the State budget and local government budgets; moreover, the amount to be refunded is increased by the amount equal to a half of the late payment charge determined in Section 29, Paragraph two of the Laws On Taxes and Duties.
  2. An official (employee) of the tax administration, who committed illegal actions, compensates for losses pursuant to the procedures laid down in laws and regulations.

Taking into account various areas of SRS activity and their characteristics, the responsibility, rights and duties of the institution’s officials and employees are determined according to each of these areas.

The rights of SRS officials in the area of tax administration are determined in Section 17 of the Law On Taxes and Duties and Section 10 of the Law On the State Revenue Service.

In fulfilling official duties in implementing the corruption prevention policy, SRS officials have the following rights:

1. Producing a service certificate and a power of attorney issued by the Director General, to visit state or local government institutions, merchants, public or political organisations and their associations, religious organisations or other institutions.

2. To request and receive information and documents from the relevant public official, state or local government institutions, merchants, public or political organisations and their associations, religious organisations or other institutions, as well as from other persons, who are specified or, in accordance with the provisions of this Law, had to be specified in the relevant declaration

SRS Code of Ethics[1]

With regard to the officials (civil servants and employees) of the State Revenue Service, the Code of Ethics lays down the fundamental principles of professional ethics to promote the lawful, honest and high-quality fulfilment of job duties. This Code is aimed at promoting the lawful, honest and high-quality fulfilment of duties of the institution’s employees and officials, shaping the positive image of the SRS in society.

[1] Information available in Latvian