Price
Free
Execution deadline in working days
-
Learn more
Recipient
Individual person
Private law legal person
Receiving restrictions
-

Agreement between the taxpayer and SRS to end a legal dispute regarding additional payments calculated as a result of a data compliance check or tax audit or an unjustified increase of the amount to be repaid.

Process description

  1. Service requests
    Submissions must include:
    - Full name, ID code or registraton number;
    - Telephone number, e-mail address;
    - Tax audit or data review document number and date.
    Power of Attorney must be notorised.
    Submissions must be submitted through EDS, by e-mail with electronic signature at vid@vid.gov.lv, at any client service centre, or by post to Talejas iela 1, Riga, LV-1978.

  2. Receipt of services
    Upon receiving the application from the taxpayer, the SRS assesses whether the settlement agreement can be concluded. If the settlement agreement can be concluded, SRS prepares the draft settlement agreement and sends it to the taxpayer. The taxpayer familiarizes himself with the draft agreement, signs it and sends the agreement to the Director General of the SRS for signature. On the other hand, after the agreement is signed by both parties, the agreement comes into force and one copy of the agreement is sent to the taxpayer.
    A person can receive the agreement concluded with the Director General of the SRS by mail to the declared place of residence or legal address of the recipient of the service, to the address specified by the requester, in person at the customer service point of the SRS at Talejas Street 1, Riga or through the SRS Electronic Declaration System (if the taxpayer has signed the contract with the secure electronic signature).
    The concluded settlement agreement is final and cannot be appealed in court.