Pursuant to Paragraph two, Section 11 of the law “On the State Revenue Service”, in the implementation of Customs policy the following tasks are within the competence of the Customs National Board of the State Revenue Service:
- to control compliance with the laws and regulations adopted in customs matters and to prevent violations regarding movement of goods across the state border;
- to apply and to administer customs tariffs, to collect the customs duty and other duties to be paid at the customs border as provided for in laws and regulations;
- to co-operate with foreign customs authorities;
- to submit reports on activities of customs authorities and basic statistical data in accordance with the procedure provided for in laws and regulations;
- in accordance with laws and regulations to provide the national authorities, merchants, organisations and natural persons with information on customs matters; to train specialists and increase qualification of specialists on customs matters;
- to co-operate with law enforcement, state control and state administration institutions as well as with other institutions on issues of compliance with laws and regulations adopted in customs matters;
- to carry out international obligations assumed by the state in relation to customs;
- to perform investigation in matters regarding criminal offences in the field of customs matters;
- to study samples and to provide opinion on the study of the samples made;
- to provide chemical expertise appointed by the court.
Responsibilities of the SRS in the area of tax (duty) administration have been defined in Article 18 of the law "On Taxes and Duties". Pursuant to the law "On the State Revenue Service" the SRS shall:
- record and register taxpayers and taxable objects;
- claim outstanding payments of taxes and duties under the SRS administration as well as other outstanding statutory payments imposed by the state collection of which is within the competence of the SRS according to the relevant laws and regulations;
- record assets that are seized, derelict and nationalised pursuant to rights of succession, ensure control over their disposal and transfer of revenue to the state budget;
- develop and approve a tax calculation methodology and regulate accounting for tax purposes; develop a tax recording methodology for preparation of tax statements and returns; develop a methodology to be applied to international agreements signed on issues of taxation;
- perform coordination and information exchange as a competent authority pursuant to international agreements;
- collect taxes pursuant to international agreements on behalf of the contracting state as instructed by its competent authority and on behalf of its own state, comply with the requests of the competent authority of the contracting state either without dispute or by bringing the case to court;
- train the SRS officials (employees) as well as advise the taxpayers on issues of application of tax laws and regulations referring to the specific taxpayer and occurring as a result of taxable activities;
- follow the business and financial activities of any legal person and individual in order to fulfil the duties defined in this Article;
- accept tax returns from individuals and verify the accuracy of information included therein and the legality of the sources of income according to the legislation;
- perform the audit of tax calculations and payments provided by enterprises (business companies) on request of the SRS institutions, pre-trial investigation bodies and courts;
- carry out tasks defined in the relevant laws and regulations associated with the use of electronic appliances and equipment for registering of taxes and other fees;
- carry out the tasks specified in other relevant laws and regulations.
Tasks of the Finance Police Department of the State Revenue Service (hereinafter - SRS) in detection of violations of law in the field of State revenue are defined by Section 14 of the law “On theState Revenue Service”.
The following tasks are under the competence of Finance Police Department of the SRS:
- to perform the investigatory operations laid down in the law in order to detect and prevent criminal offences in the field of the State revenue;
- to perform the investigatory operations laid down in the law in order to detect and prevent criminal offences in the activity of Civil Servants and employees of the SRS;
- to perform an investigation on criminal offences in the field of customs matters, which have been determined in the field of the State revenue, as well as in the actions of the civil servants and employees of the SRS;
- if necessary, to provide the security guarding of Civil Servants (employees) of the SRS in relation to the performance of their duties, as well as the security guarding of other objects.
Pursuant to Paragraph two of Article 23, Paragraph six of Article 26, Paragraph three of Article 27 and Paragraphs one and three of Article 28 of the law "On Prevention of Conflict of Interests in Activities of Government Officials" the duties of the State Revenue Service in the implementation of the Corruption Prevention policy are as follows:
- to exercise control over the compliance of fulfilment of requirements for completion and timely submission of declarations by officials;
- to exercise control over the compliance of fulfilment of requirements for drafting and timely submission of lists of government officials;
- to ensure registration and storage of declarations by government officials as well as their publication in the procedure provided in the legislation;
- to impose administrative charges on government officials and heads of state and local government authorities for any violations found as provided in Article 166.27 (failure to submit the declaration by government official in a pre-defined procedure or provision of false data in the declaration) and Article 166.33 (failure to submit lists of government officials in a pre-defined procedure or submission of incompleted lists) of Latvian Administrative Violations Law.
- to issue and re-register special permits (licences) for commercial activities involving excisable goods, permits and statements for activities involving excisable goods, as well as certificates regarding granting of the status of a small independent brewery;
- to organise and perform control measures in the field of movement of excisable goods;
- to examine violations of regulations in respect of the movement of excisable goods and to impose the sanctions provided for in laws and regulations;
- to ensure the issue of excise duty stamps and the supervision of the handling thereof;
- to request, receive, systematise and analyse information related to the production and handling of excisable goods;
- to determine the procedures for sale and transportation of excisable goods in cases where the special permits (licences) and statements have ceased to be valid, as well as the procedures for the transportation of excisable goods in cases of removal, destruction or in the cases of any other type of alienation thereof;
- to seal the metering devices, equipments and tanks used in circulation of excisable goods;
- to accept and re-register the excise duty security certificates, as well as to control the use of excise duty security;
- to train Civil Servants (employees) of the State Revenue Service, as well as to consult persons related to the handling of excisable goods on issues related to the application of the laws and regulations in the field of handling excisable goods, which apply to these persons and have arisen as a result of activities performed by persons involving excisable goods;
- to carry out the tasks laid down in other laws and regulatory enactments.