Public Administration Services Portal
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● CIT fills in for the taxation year (year for which a merchant has paid taxes) and shall submit the results of the State Revenue Service (SRS), using the SRSElectronic declaration system (EDS)
● Declaration shall be submitted concurrently with the company's annual report.
● CIT declaration is made all the tax payers, including permanent representative offices of non-residents.
● All added value tax payersdeclarations and statementsSRS are to be submitted electronically, using the SRS electronic declaration system orEDS
● The procedures by which the VAT statement is to be completed and its Annexes shall be determined by the Cabinet of Ministers “The rules on the added value tax declarations’
● added value of the tax declaration for the taxation period shall be submitted to the 20 days after the end of the taxation period (year for which a merchant has paid taxes), usingEDS
● State Revenue Service (SRS) for tax administration, 30 days after the date of submission of a declaration (or from the date of submission of a specified, or late tax return) transfers the overpaid tax amount to next taxation period (year for which a merchant has paid taxes).
● declared during the assessment of the overpaid amounts of tax, the SRS has the right to extend the approval of the overpaid tax amounts to 75 days if there is a need for additional information.
● The overpaid VAT Amountcases and the procedures for the repaymentdetermines theAdded value tax law
● annual reports and consolidatedannual report to the Lawthe contents of a particular company's annual report, their preparation, the audit (examination), approval, submission and issuance procedures for the annual report of the disclosures, as well as the amount of information, exemptions and exemption division into categories.
● Companyannual reportfor each accounting year shall be prepared:
foreign merchant branches;
non-resident (foreign merchant) permanent missions;
● payroll tax booklet provides:
tax payer registration;
personal income tax payment control;
the correct application of the non-taxable minimum and tax relief.
● payroll tax booklet is an entry in the SRS Tax information system.
● electronic documents in the payroll tax booklet is available SRSEDS
● Employers shall, using the SRS electronic declaration system (EDS), it is possible to obtaininformationfor its and current issues related to the applicable tax relief which the worker has been validated.
● labour protection system in the undertaking shall be formed according to theLabour protection lawand issued on the basis of thisCabinet regulation
● The labour protection requirements aimed at:
work environment risk factors, such as working with chemicals or carcinogenic substances;
a specific sector, such as construction and forestry;
general procedures, such as the procedures for carrying out mandatory health examinations of personal protective equipment requirements, etc.
●State Revenue Serviceoperators shall provide information and consultation on business conduct regulatory provisions concerning tax and administrative requirements.
● In order to receive consultation on tax matters, the operator may apply to anySRS branchas well as communicate via telephone or in writing, sending questions to the e-mail addressVID.firstname.lastname@example.org.
● State Revenue Service informationfor value added tax
● Ministry of Welfare shall compile informationregarding employment legal relationships, labour protectionwhile under the heading ‘Employers"general information is available on the employment contracts, minimum salary, employers' rights and obligations, etc. business related issues as well as provides an overviewlabour protection and rights
● Statutory Interpretation, as well as other employers useful materials, including practices standards of certain sectors available: www.stradavesels.lv
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