Price
Free
Execution deadline in working days
-
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Recipient
Public law legal person
Private law legal person
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Receiving restrictions
-

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An application which the taxpayer shall complete in order to obtain a permit not to apply corporate income tax to transactions in tax-free or low-tax countries or territories.

Process description

  1. Service requests
    Submit the form "Complaints – request that Corporate income tax laws not be applied” electronically through EDS, in person at any SRS client service centre, by post, or in person at the State Revenue Service, Talejas iela 1, Riga, LV-1978.

  2. Receipt of services
    Submissions will be reviewed and decisions notified within one month of receipt.
    Taxpayers may withhold tax from payments specified only after receiving SRS authorisation.

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