In accordance with the Law on State Revenue Service, the State Revenue Service (hereinafter – “the SRS”) is a direct administrative authority under the supervision of the Minister of Finance, which ensures the accounting of tax payments and taxpayers; the collection of taxes, duties and other mandatory payments specified by the State in the territory of the Republic of Latvia; collects taxes, duties and other mandatory payments into the budget of the European Union; and implements the customs policy and organizes customs matters.
To provide the collection of the SRS administrative state taxes, fees and other mandatory payments in the territory of Latvia and on the customs border.
To implement the state customs policy and provide customs border protection.
To prevent and reveal criminal offences in the sphere of the state taxes, fees and other mandatory payments.
To register taxpayers according to the requirements of the regulations and the Cabinet of Ministers and control conformity of registration documents to the requirements of the law and actual situation.
To ensure regulatory implementation of laws and regulations of the excise goods turnover.
The SRS is a reliable ally in tax and customs matters for honest business and public welfare.
Latvia is a country where everyone voluntarily fulfils tax and customs obligations.
The SRS tasks are defined in the relevant laws and other laws and regulations related to them:
- tasks in the tax administration
- tasks in the customs policy implementation
- tasks of the finance policy in the field of revealing delinquency of the state revenues
- tasks in the excise goods movement, security and custody
- tasks in the implementation of corruption prevention.