Voluntary payment of taxes arrears

Process description

1. Service requests
   The taxpayer shall submit an application not later than six months after the date of notification of the decision regarding recovery of tax arrears.
   The application must be submitted electronically through EDS (https://eds.vid.gov.lv/login/ - Documents - From form - Information to the State Revenue Service), in person at any client centrs or by post.
   The application for voluntary payment of tax arrears is available in the “Forms and Applications” section at www.vid.gov.lv.
   1. The taxpayer shall assess his or her ability to pay in installments within three years;
   2. Before submitting the application, determine if:
   • the decision on the recovery of tax arrears was taken no later than six months ago: and
   • insolvency, legal protection or out-of-court redress process is in process.
   3. If the recovery of tax arrears has been released for execution to a sworn bailiff, the taxpayer shall receive documents on payment of expenses for the execution prior to the submission on voluntary payment of tax arrears;
   4. The taxpayer shall request a decision regarding voluntary execution of overdue tax payments, adding supporting documents for execution of delayed tax payments (if any), ability to pay the tax debt, including a list of creditors and debtors on the date of submission;
   5. If the procedural period for submission of the application to grant an extension of the term of payment is not over, the taxpayer may also request a decision regarding extension of the term of payment.
   A decision on voluntary enforcement of tax arrears does not relieve the taxpayer from obligations to make current tax payments in full and on time.

2. Receipt of services
   Through EDS or by post.