Translated using machine translation service Hugo.lv
Authorisation for the corporate income tax exemption for transactions with tax-free or low-tax countries or territories
The selected organisation: VALSTS IEŅĒMUMU DIENESTS
Short description:
Tax payer may submit to the State Revenue Service a submission – request on the corporate income tax exemption of the transactions with parties in a tax-free or low-tax countries or areas on the grounds that those payments were made to decrease the taxable income and pay or to decrease taxes paid in Latvia.
Beneficiaries:
Legal persons governed by public law, Private law legal persons
Corporate income tax payers, who make a payment to persons in the low-tax or tax-free countries or territories.
Duration:
30 days
Process description
Documents and forms
Other information
1. solis / Service requests
State Revenue Service tax payer shall submit to the Cabinet of Ministers Regulation No. 14.11.2017 677 4 .pielikumu "Complaints – a request for Corporate income tax laws of the sixth paragraph of Article 5 shall not apply”.
Application - application may be submitted electronically, using the SRS electronic declaration system, in person at SRS customer service by post or at the State Revenue Service Talejas Street 1, Riga, LV-1978.
Informative document
Payments: View payments
An e-service in authorities home page The SRS electronic declaration system
On the spot
Aluksne SRS customer service
Cesis SRS customer service
Customer service in Talsi
Customer service Livani SRS
Customer service Ludza SRS
Show all...
Mail State Revenue Service
Adrese: Talejas iela 1, Rīga, LV-1026
Phone number:
Fax:
Other contact details: Jāizmanto pasta indekss LV-1978
2. solis / Receipt of services
Consider the application-request State Revenue Service shall examine and permit the non-withholding of taxes (or refusal) paper or electronic form shall be issued within one month after the application submission.
Tax payers only after the State Revenue Service written (in paper or electronic form) the authorisation shall be entitled to withhold the tax from the payments indicated in the permit or from payments for the execution of transactions specified in the permit.
Payments: View payments
An e-service in authorities home page The SRS electronic declaration system
On the spot
Aluksne SRS customer service
Cesis SRS customer service
Customer service in Talsi
Customer service Livani SRS
Customer service Ludza SRS
Show all...