Tax payment extension

Process description

1. Service requests
   SRS requests taxpayers pay taxes in full on time and to be aware of legal consequences of not doing so.
   If taxpayers realize they will have difficulties fulfilling their tax payment obligations on time, they are requested to contact SRS for a payment extension.
   Motivated applications for the extension of the payment deadline must be submitted electronically, using the SRS Electronic Declaration System (EDS), for taxpayers, with the exception of natural persons who do not engage in economic activity and are not EDS users.
   Submissions through EDS (https://eds.vid.gov.lv/login/ - Documents - From form - Applications - Application for the granting of an extension of the term of payment), by e-mail with electronic signature, or by post.
   If a natural person prepares the application in a free form, the following information must be provided:
   - full name, ID number (registration code);
   - telephone number, e-mail address;
   - detailed statement of reasons for deferral;
   - citation of applicable tax law paragraph;
   - specific type of tax for which deadline extension is being requested and when payment shall be made.

2. Receipt of services
   Taxpayer will be notified as specified in the request.