Aim:
Honest attitude towards the transaction partners and the observation of tax discipline are the basis for fair competition, therefore, use the information available in the SRS databases of public data, to be confident with regard to your business. Consult the SRS recommendations on the assessment of the transaction partners and transaction risks!
Benefits:
It is in the interests of a taxpayer to receive as much as possible complete information about the potential business partner, in order to enable to evaluate the reliability thereof and to responsibly make a decision regarding making business or withdrawal from it. In order to help taxpayers to avoid dishonest business partners, the State Revenue Service has collected possible sources of information collection that the taxpayer can use, when performing assessment of reliability of the business partner (data bases are available in Latvian).
Currently there are 32 data bases available on the website of the State Revenue Service, where information can be found about tax (arrears) debts administered by the SRS, information about employers, the average monthly salary for employees of whom are in the amount of the minimum monthly salary determined in the state or below, information about taxpayers, who have delayed submission of tax declarations provided for in regulatory enactments for more than fifteen days, a list of risk persons, a list of taxpayers with information on suspension of commercial activity and other data bases, the publicity of which is provided by the SRS.
This is a general description, provided for an informative purpose, and does not have any legal force. In case of application you shall act in accordance with the regulatory enactment. In case of any questions, please, contact with the State Revenue Service of Latvia.