Process description
Service requests
People who have not been assigned a Payroll Tax Book have to connect to the SRS Electronic Declaration System (EDS), and they should be activated by pressing the “Open” button under “Payroll Tax Book” and then “Get a Payroll Tax Book.”
A natural person may apply personal income tax benefits
• submit the payroll tax book to the employer/payer;
• register dependants;
• register additional incentives;
• make a note on the application/non-application of the forecast monthly non-taxable minimum;
• make a reference to the application/non-application of the 23% personal income tax rate.
The payroll tax book must be submitted to the person's main source of income. If a person has two jobs, his or her salary tax book can only be filed in one of them.
EDS can also look at the contents of an electronic payroll tax book and print an electronic payroll tax book using electronic book functionality.
If there is no information at the disposal of the SRS, which confirms the right of the taxpayer to tax incentives or additional tax incentives, the payer shall submit information to the SRS, which justifies the application of tax incentives or additional tax incentives. The taxpayer shall submit these documents electronically using the SRS EDS. By opening the “Prepare document” section of the SRS EDS and selecting “From form”. Then, in the “Other” document group, open “Information to the State Revenue Service”, where you can add a scanned document and fill in the comment box.
Electronically, a document certified by a secure electronic signature can also be sent to the official e-mail address of the SRS vid@vid.gov.lv.
In addition, natural persons who lack computer skills or do not have the ability to use EDS after a previous note in the SRS customer service places (see “Contacts” section of the www.vid.gov.lv) and local government single customer service centres have the possibility of receiving an electronic payroll tax book and taking all the necessary steps to apply income tax incentives to the general government registration.Receipt of services
The service is received in the Electronic Declaration System.