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Teksta versija
LEGAL ACTS OF THE REPUBLIC OF LATVIA
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The translation of this document is outdated.
Translation validity: 11.12.2013.–30.09.2014.
Amendments not included: 18.09.2014., 16.10.2014., 17.12.2014., 18.06.2015., 02.06.2016., 29.09.2016., 23.11.2016., 22.06.2017., 27.09.2018.

Text consolidated by Valsts valodas centrs (State Language Centre) with amending laws of:

5 October 1995 [shall come into force from 31 October 1995];
26 October 1995 [shall come into force from 3 November 1995];
16 January 1997 [shall come into force from 19 February 1997;
4 December 1997 [shall come into force from 18 December 1997];
18 June 1998 [shall come into force from 22 July 1998];
14 October 1999 [shall come into force from 4 November 1999];
26 June 2001 [shall come into force from 20 July 2001];
25 October 2001 [shall come into force from 23 November 2001];
20 June 2002 [shall come into force from 19 July 2002];
13 March 2003 [shall come into force from 8 April 2003];
16 June 2005 [shall come into force from 20 July 2005];
12 October 2006 [shall come into force from 9 November 2006];
5 June 2008 [shall come into force from 4 July 2008];
14 November 2008 [shall come into force from 8 December 2008];
12 December 2008 [shall come into force from 1 January 2009];
12 June 2009 [shall come into force from 1 July 2009];
8 October 2009 [shall come into force from 11 November 2009];
1 December 2009 [shall come into force from 1 January 2010];
3 June 2010 [shall come into force from 6 July 2010];
12 May 2011 [shall come into force from 1 July 2011];
15 March 2012 [shall come into force from 1 April 2012];
21 June 2012 [shall come into force from 25 July 2012];
13 December 2012 [shall come into force from 11 January 2013];
6 November 2013 [shall come into force from 11 December 2013].

If a whole or part of a section has been amended, the date of the amending law appears in square brackets at the end of the section. If a whole section, paragraph or clause has been deleted, the date of the deletion appears in square brackets beside the deleted section, paragraph or clause.

The Saeima1 has adopted and
the President has proclaimed the following Law:

On the State Revenue Service

Chapter 1
Tasks, Structure and Principles of Operation of the State Revenue Service

Section 1. The State Revenue Service

The State Revenue Service is a direct administration authority under the supervision of the Minister for Finance, which ensures the accounting of tax payments and taxpayers, the collection of State taxes, fees and other mandatory payments determined by the State in the territory of the Republic of Latvia, as well as collects taxes, fees and other mandatory payments for the budget of the European Union, implements the customs policy and organises customs matters.

[16 June 2005]

Section 2. Principal Tasks of the State Revenue Service

The principal tasks of the State Revenue Service are:

1) to ensure the collection of State taxes, fees and other State mandatory payments administered by the State Revenue Service in the territory of the Republic of Latvia and on the customs border, as well as the collection of taxes, fees and other mandatory payments for the budget of the European Union;

2) to participate in the development of policy of customs matters, tax and fee administration and disclosure of violations of the law in the field of State revenue and to implement such policy. To develop draft development planning documents, draft informative reports and draft legal acts in the relevant field;

3) [20 June 2002];

4) to prevent and detect criminal offences in the field of State taxes, fees and other mandatory payments determined by the State;

5) to ensure the training of civil servants (employees) of the State Revenue Service, as well as in accordance with the procedures laid down in this Law to consult taxpayers regarding issues on the application of tax laws and regulations;

6) in accordance with the procedures laid down in laws and Cabinet regulations to register and enumerate taxpayers and to control the conformity of registration documents with the requirements of the law and actual circumstances;

7) to ensure the fulfilment of the laws and regulations governing the movement of goods subject to excise duty;

8) to ensure the supervision of public benefit organisations in accordance with the procedures laid down in the Public Benefit Organisations Law;

9) to provide the necessary information (also without a previous request) and to co-ordinate exchange thereof in order to ensure mutual assistance in recovery of tax claims, as well as to maintain contact with tax authorities (competent authorities) of European Union Member States.

[5 October 1995; 16 January 1997; 18 June 1998; 14 October 1999; 25 October 2001; 20 June 2002; 16 June 2005; 1 December 2009; 15 March 2012; 21 June 2012]

Section 3. Structure of the State Revenue Service

The structure of the State Revenue Service, which shall include customs authorities, the Finance Police, tax administration units and other units ensuring the operation of the Service, shall be determined by the Director General of the State Revenue Service in accordance with this Law and other laws and regulations.

[12 June 2009]

Section 4. Director General of the State Revenue Service

1. The Cabinet shall approve the candidature of the Director General of the State Revenue Service, upon a recommendation of the Minister for Finance, for a period of five years. The Minister for Finance shall appoint the Director General of the State Revenue Service to the position for a period of five years. The rights, duties and liability of the Director General of the State Revenue Service shall be determined in a job description by the Minister for Finance. Six months prior the end of term the Cabinet shall take a decision to extend the term for five years or a decision to remove from the position the Director General of the State Revenue Service. The Minister for Finance shall notify the Director General of the State Revenue Service regarding the relevant decision and in accordance with the decision taken extend the term for five years or remove the Director General of the State Revenue Service from the position. If the Director General of the State Revenue Service has been suspended from performing his or her professional duties or removed from the referred to position, the Cabinet, upon a recommendation of the Minister for Finance, shall approve a candidate for the performance of the duties of the Director General of the State Revenue Service from among the deputies of the Director General of the State Revenue Service up to the end of the term of suspension or up to the appointment of a new Director General of the State Revenue Service.

2. Director General of the State Revenue Service shall:

1) be liable for the performance of the tasks stipulated for the State Revenue Service;

2) determine the competence and liability of deputies of the Director General of the State Revenue Service, as well as the rights of all civil servants of the State Revenue Service in accordance with this Law;

3) approve the structure of the State Revenue Service, as well as the list of civil servants and employees (staff list);

4) appoint and remove from the position, hire and discharge the civil servants and employees of the State Revenue Service. The Director General of the State Revenue Service shall co-ordinate the candidates for deputies of the Director General of the State Revenue Service with the Minister for Finance prior to appointment to the position;

5) [12 June 2009];

6) approve the budget expenditure estimates;

7) examine complaints for the decisions taken and orders issued by the officials of the units and institutions subject to control of the State Revenue Service and revoke the unjustified decisions taken and orders issued by the referred to officials;

8) initiate or require the initiation of a disciplinary matter against any civil servant of the State Revenue Service, take a decision in a disciplinary matter, may suspend any civil servant of the State Revenue Service from fulfilling of the duties of the office for a period of time, but not longer than until commencement of execution of the disciplinary punishment, retaining monthly wage, supplement for the special service rank and social guarantees;

9) require the performance of calculation of taxes (fees) and revision (audit) of tax (fee) payments of any taxpayer subject to control of the State Revenue Service;

10) [12 June 2009];

11) enter into agreements with taxpayers on reduction of the calculated amounts in accordance with the procedures laid down in laws and other regulatory enactments;

111) authorise the heads of the tax administration units of the State Revenue Service and their deputies to request that calculation of taxes (fees) and revision (audit) of tax (fee) payments of a taxpayer subject to control of the relevant unit is performed;

12) authorise civil servants of the State Revenue Service to take decisions to determine the payments to be additionally transferred into the budget as a result of revision (audit) of tax (fee) payments;

13) [8 October 2009];

131) request the tax authority (competent authority) of a European Union Member State to provide information and notify regarding decisions and other documents related to taxes or other payments, as well as to apply the relevant means for securing the execution or to perform recovery measures;

132) take a decision to apply means for securing the execution on the basis of a relevant request of the tax authority (competent authority) of a European Union Member State;

133) [15 March 2012];

134) on the basis of a request of the tax authority (competent authority) of such state, with which an international agreement regarding prevention of double taxation and tax evasion has been entered into and approved by the Saeima, providing for assistance in tax collection, take a decision to recover late tax payments;

135) indicating the reasons for refusal, reject a request of the tax authority (competent authority) of a European Union Member State to provide information and notify regarding decisions and other documents related to taxes or other payments, as well as a request to apply the relevant means for securing the execution or to perform recovery measures;

136) be authorised to agree with the tax authority (competent authority) of a European Union Member State regarding special procedures for recovery of execution costs (Article 20 of Council Directive 2010/24/EU);

14) upon receipt of an offer expressed by a tax authority of another state, agree to the commencement of a joint cross-border tax inspection or refuse the commencement of an inspection;

15) make an offer to the tax authority of other state to commence a joint cross-border tax inspection;

16) on the basis of a request of tax authorities (competent authorities) of the European Union Member States and such states, with which international agreements regarding prevention of double taxation and tax evasion have been entered into and approved by the Saeima, take a decision on the participation of representatives of the foreign tax authority (competent authority) in tax administration processes in the Republic of Latvia;

17) authorise civil servants of the State Revenue Service to participate in tax administration processes of other states for the purpose of obtaining and exchange of information, on the basis of regulatory enactments of the European Union or international agreements approved by the Saeima;

18) authorise civil servants of the State Revenue Service to examine matters of administrative violations and impose administrative punishments for violations, examination of which is under the jurisdiction of the State Revenue Service;

19) on the basis of a request of an institution of a European Union Member State, which has requested mutual assistance in recovery of tax claim, take a decision on participation of an authorised representative thereof in recovery proceedings in the Republic of Latvia and provision of assistance in a court;

20) agree with an institution of a European Union Member State, to which the State Revenue Service has submitted a request for assistance, regarding participation in recovery proceedings of tax claim amount in the relevant Member State and provision of assistance in a court, and authorise a civil servant of the State Revenue Service to participate therein;

21) issue the uniform instrument permitting enforcement in the requested Member State laid down in Annex II to Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (hereinafter - uniform instrument permitting enforcement of a claim in the requested Member State);

22) enter into an agreement with a taxpayer in accordance with the procedures laid down in laws and other regulatory enactments, regarding determination of the market price (value) for a specific transaction or type of transaction.

[5 October 1995; 16 January 1997; 18 June 1998; 14 October 1999; 25 October 2001; 13 March 2003; 16 June 2005; 12 October 2006; 5 June 2008; 12 June 2009; 8 October 2009; 15 March 2012; 21 June 2012]

Section 5. Director of Territorial Office of the State Revenue Service

[12 June 2009]

Section 6. Fulfilment of Requirements of Civil Servants of the State Revenue Service

Fulfilment of the decisions taken, requirements advanced and instructions given by the civil servants of the State Revenue Service within the limits of the competence prescribed by this Law shall be mandatory for all legal persons and natural persons subject to the control of the State Revenue Service.

[16 January 1997; 25 October 2001]

Section 7. Co-operation of Institutions and Civil Servants of the State Revenue Service

[16 January 1997]

Chapter 2
Tasks of the State Revenue Service and Rights of Civil Servants in Tax (Fees) Administration

[5 October 1995; 16 January 1997; 25 October 2001]

Section 8. Tasks of the State Revenue Service in Tax (Fees) Administration

The tasks of the State Revenue Service regarding the administration of taxes (fees) (hereinafter - tax administration) are laid down in the Law On Taxes and Fees (Section 18). In addition to these tasks the State Revenue Service shall:

1) record and register taxpayers and taxable objects;

2) recover the debts of taxes and fees administered by the State Revenue Service, as well as debts of other mandatory payments determined by the State the collection of which is within the jurisdiction of the State Revenue Service in accordance with laws and regulations;

3) record the property under the State jurisdiction, ensure the control of evaluation, sale, handing over free of charge, destruction thereof and revenue payment into the State budget. The Cabinet shall determine the procedures, by which accounting, evaluation, sale, handing over free of charge, destruction of the property under the jurisdiction of the State and revenue payment into the State budget shall be performed;

4) issue recommendations for taxpayers regarding the procedures for filling in of tax declarations and accounting of tax payments for the tax accounting of taxpayers, as well as other recommendations of informative nature in the field of taxes;

5) in accordance with international agreements approved by the Saeima and regulatory enactments of the European Union, as a competent authority co-ordinate and perform the exchange of information between tax authorities, and joint cross-border tax inspections;

6) in accordance with international agreements approved by the Saeima and regulatory enactments of the European Union, collect and recover taxes, fees and other mandatory payments from domestic taxpayers and taxpayers of other states for the benefit of a contracting state or a European Union Member State at the instruction of the competent authority of the relevant state and on behalf of its own State upon the request of the competent authority of the contracting state or the European Union Member State on an uncontested basis;

61) collect and recover taxes, fees and other mandatory payments for the budget of the European Union;

62) [5 June 2008];

7) train the civil servants (employees) of the State Revenue Service, as well as advise tax payers regarding issues on the application of tax laws and regulations which issues relate to the specific taxpayer and have incurred as the result of the taxable activities of such taxpayer;

8) monitor the economic and financial activity of any legal persons and natural persons in order to implement the tasks laid down in this Section;

9) [20 June 2002];

91) [12 October 2006];

10) in accordance with laws and regulations receive declarations from persons and verify the veracity of information provided therein and the legality of the sources of income;

11) upon the request of the person directing the criminal proceedings, on the basis of the documents submitted by the requester and the information at the disposal of the tax authority, perform the calculation of taxes and provide an opinion to the person directing the criminal proceedings regarding the amount of losses caused to the budget [taxes (fees) unpaid into the State budget) and payments determined by the State];

12) carry out the tasks laid down in laws and regulations which tasks are related to the usage of electronic devices and equipment for the registration of taxes and other payments;

13) carry out the tasks laid down in other laws and regulatory enactments.

[5 October 1995; 16 January 1997; 18 June 1998; 14 October 1999; 25 October 2001; 20 June 2002; 16 June 2005; 12 October 2006; 5 June 2008]

Section 9. Tax Control Institutions and Civil Servants

[16 January 1997]

Section 10. Rights of Civil Servants in Tax Administration

1. During the performance of service duties all civil servants have the right:

1) upon presentation of a service identification document and an authorisation of a higher civil servant, to visit the territories and premises in the ownership or use of legal or natural persons, where economic activities are performed or which are related to obtaining of revenues for other legal or natural person, to perform tax control measures therein, as well as to visit freely State administration and local government institutions. In taking a decision to issue the authorisation referred to in this Clause to a civil servant for the implementation of his or her rights in the field of tax control, the commensurability of the potential limitation of the basic rights of natural persons shall be evaluated;

2) to perform calculation of taxes and audit of tax payments, to inspect the accounting of legal persons and natural persons and the main documents thereof, other documents related to calculations and budget payments, to receive necessary explanations and statements, to seal the sale and production premises, warehouses, archive premises, cash offices and cash-desks in order to ensure the preservation of documentation, money and materially valuable items during the audit of tax payments;

3) to request annual accounts from legal persons, calculations of income and taxes of the State and local governments, declarations, other necessary documents, to examine them, to specify the amount of taxes and fees administered by the State Revenue Service to be paid into the State and local government budget (basic budget or special budget), as well as the amount of other mandatory payments determined by the State the collection of which is in the jurisdiction of the State Revenue Service, to determine the amounts of fines, as well as to request and receive relevant explanations;

4) to set a time period for legal persons and natural persons by which violations of laws and other regulatory enactments determined in relation to taxes and fees administered by the State Revenue Service, as well as other State and local government income the collection of which is in the jurisdiction of the State Revenue Service shall be rectified;

5) to request the presentation of the originals of documents and receive copies of documents from merchants, institutions, organisations, local governments, financial institutions and credit institutions for the accounting and registration of a taxable object (income) or examination of taxes and fees, as well as to receive necessary statements and copies of documents from natural persons which testify to the tax liability and payments, property and income of legal or natural persons to be inspected, as well as to request and receive relevant explanations;

6) to draw up a deed which confirms the concealment of income or other taxable objects from taxation if the procedures by which engaging in entrepreneurial activities is permitted have been violated, as well as to draw up a deed regarding other violations determined and the facts related thereto;

7) within the competence and in accordance with the procedures laid down in law to impose administrative punishments and to seize the objects and instruments for the committing of administrative violations;

8) to attach property (drawing up a deed) in order to secure the execution of a claim to be brought (brought) in a court or a decision of the State Revenue Service;

9) within the competence and in accordance with the procedures laid down in law to perform to remove the property and documents related to an administrative violation;

10) within their competence and in accordance with the conditions of Section 4, Paragraph two, Clause 12 of this Law to take decisions to specify payments to be additionally included in the budget as a result of the revision (audit) of tax payments;

11) to summon a taxpayer to attend at the State Revenue Service;

12) to draw up protocols regarding administrative violations.

2. The Director General of the State Revenue Service and his or her deputies, the heads of the units authorised by the Director General of the State Revenue Service and their deputies in tax administration have the right:

1) to approve materials regarding violations of laws and other regulatory enactments in the field of State revenue and to decide on holding the persons at fault liable as determined by law;

2) to receive from ministries, other State administration institutions, financial institutions and credit institutions, and local governments the reports of inspections and audits performed by them, as well as any other information related to the records of tax payers and their economic and financial activity;

3) [8 October 2009];

4) to issue orders the implementation of which is mandatory to financial institutions, credit institutions and providers of payment services, which are determined in Section 2, Paragraph two, Clauses 3, 4 and 7 of the Law On Payment Services and Electronic Money, regarding full or partial suspension of accounting operations (execution of payment orders) of legal persons and natural persons until the relevant persons have settled their accounts in full with the budget, if the legal and natural persons have not submitted on time, refuse to submit or hide documents on the relations with the budget from the tax administration civil servants, resist or do not comply with the performance of tax inspection or audit, do not implement the decisions of the tax administration civil servants in the determined term, as well as if the concealment of income, tax calculations incorrectly performed and performing of unlawful operations have been determined during the time of an examination;

5) on an uncontested basis to recover from legal persons and natural persons the amounts of State taxes, fees administered by the State Revenue Service and other amounts of mandatory payments determined by the State not paid in the determined time and to be collected by the State Revenue Service, fines provided for in laws if a decrease or concealment of earnings (income) has been determined, and other fines and fines for late payments, as well as income obtained from performing entrepreneurial activities without registration or a special permit (licence), for the inclusion in the State and local government budget (basic budget or special budget), as well as in special State and local government budgets;

6) in accordance with the procedures laid down in law to submit an application to a court regarding the termination of activities or insolvency of a merchant;

7) to submit to ministries, local governments and other authorities a request the implementation of which is mandatory to revoke a special permit (licence) issued to a taxpayer for the performance of entrepreneurial activities, if a legal, a natural or other person who performs entrepreneurial activities has not been registered as a taxpayer or does not submit the declarations or tax calculations provided for in tax laws, all the economic and accounting documents without which tax administration civil servants are not able to determine the tax base, or does not provide the possibility of collecting taxes, or does not allow a tax administration civil servant to enter the premises of the taxpayer if the civil servant referred to has such rights;

8) in accordance with the procedures laid down in laws and other regulatory enactments to suspend the activities of a taxpayer or units thereof;

9) to take a decision to reimburse the overpaid amounts or amounts of State taxes, fees and payments related thereto incorrectly included (recovered), on an uncontested basis, in the State or local government budget (basic budget and special budget), as well as the amounts of payments determined by the State;

10) based on a reasoned written submission by a taxpayer to extend the time periods for the submission of tax declarations and informative declarations to be submitted to the State Revenue Service;

11) [18 July 1998];

12) in accordance with the procedures laid down in laws and other regulatory enactments to extend the time periods for making payments of taxes and other payments to be included in budgets;

13) within their competence to authorise the civil servants of the State Revenue Service to ensure the representation of interests of the State Revenue Service;

14) in cases provided for in the law On Taxes and Fees to extinguish the debts of mandatory payments determined by the State and to be included in the State budget the recovery of which is performed by the State Revenue Service and the extinguishing of which is not in the jurisdiction of the Minister for Finance or a local government;

15) to take a decision to apply the means for securing the execution for execution of tax revision (audit) decisions;

16) to take a decision to apply the means for securing the execution prior to taking of a tax revision (audit) decision, if during a tax revision (audit) evidence has been acquired that a taxpayer is destroying, concealing, alienating his or her property, reorganising commercial companies or performing other activities as a result of which it may become impossible to implement a revision (audit) decision;

17) to take a decision to deduct expenditures for implementation from the amounts recovered;

18) on the basis of a request of the tax authority (competent authority) of a European Union Member State to notify a taxpayer regarding decisions of a European Union Member State or other documents related to a claim of tax payments or other payments, or recovery of a claim, or application of tax laws and regulations in the territory thereof;

181) to notify a taxpayer of a European Union Member State or to request the tax authority (competent authority) of a European Union Member State to notify the taxpayer of its state regarding decisions of the State Revenue Service or other documents relating to a claim of taxes or other payments, or recovery of a claim, or application of tax laws and regulations in the territory of the Republic of Latvia;

19) to request institutions of European Union Member States to provide the information necessary for recovery of tax, fee or other mandatory payments;

20) according to the competence laid down in the laws and regulations in tax administration, to request and receive the information necessary for recovery of tax, fee or other mandatory payments of European Union Member States;

21) specifying the reasons for refusal, to reject requests for assistance of institutions of European Union Member States regarding the provision of information necessary for recovery of tax, fee or other mandatory payments;

22) on the basis of the uniform instrument permitting enforcement of a claim in the requested Member State issued in a European Union Member State, to apply the means for securing the execution for execution of a claim of the European Union Member State for taxes, fees, costs related to recovery or other mandatory payments;

23) on the basis of the uniform instrument permitting enforcement of a claim in the requested Member State issued in a European Union Member State, to recover taxes, fees, costs related to recovery or other mandatory payments on an uncontested basis;

24) to submit the uniform instrument permitting enforcement of a claim in the requested Member State issued in a European Union Member State, for execution to a sworn bailiff;

25) to take a decision to recover late charges, which have been calculated for the delay in execution of a claim of tax or fee payment of a European Union Member State, and to recover it on an uncontested basis;

26) to take a decision, in the cases and in accordance with the procedures laid down in laws and regulations, to terminate the operation of a capital company;

27) to take a decision, in the cases and in accordance with the procedures laid down in laws and regulations, to include a person in the list of persons of risk.

2.1 The Director General of the State Revenue Service and his or her deputies have the right to consent to the implementation of legal protection proceedings.

2.2 The Director General of the State Revenue Service and his or her deputies shall take a decision to grant the status of a public benefit organisation and to remove the status of a public benefit organisation, as well as a decision to refuse to examine a submission on the merits in accordance with the norms of the Public Benefit Organisations Law.

3. In matters regarding the recovery of tax debt and other payments to be included in budgets, the civil servants of the State Revenue Service who pledge the property of the debtor and recover the debt in accordance with a judgment of a court or a decision of the State Revenue Service institution shall be conferred bailiff rights, and the activities of such civil servants, as well as the necessary expenditure related to implementation of the judgment and the remuneration of the civil servants shall be determined in accordance with the Civil Procedure Law.

4. If a taxpayer has not paid the tax within 30 calendar days from the date of receipt of a request for payment, the State Revenue Service has the right to collect this tax and an amount covering the recovery expenses, recovering such from the property belonging to the taxpayer similarly as such is executed after a court order.

5. The procedures, by which confidential information at the disposal of credit institutions shall be received, and the cases, in which such information shall be received, shall be prescribed by the Credit Institution Law.

6. [12 June 2009]

[5 October 1995; 16 January 1997; 18 June 1998; 25 October 2001; 13 March 2003; 16 June 2005; 5 June 2008; 12 June 2009; 8 October 2009; 1 December 2009; 3 June 2010; 12 May 2011; 15 March 2012; 13 December 2012; 6 November 2013]

Chapter 3
Tasks of the State Revenue Service and Rights of Civil Servants (Employees) in Implementation of Customs Policy

[5 October 1995; 16 January 1997; 25 October 2001; 5 June 2008]

Section 11. Tasks of the State Revenue Service in Implementation of Customs Policy

1. Customs control of goods and other objects, application of customs taxes and customs duties thereof, collection of customs taxes and customs duties and documentation of customs control, as well as the protection of the State economic border are customs matters only.

2. In the implementation of customs policy the tasks of customs authorities are:

1) to control compliance with the laws and regulations adopted in customs matters;

2) to apply customs tariffs, to control compliance with the system of permits for importation and exportation of goods and other subjects, to collect State taxes, customs duty and customs fees, as well as other mandatory payments determined by the State which shall be paid on the customs border in accordance with laws and regulations;

3) in co-operation with foreign customs authorities, to arrest smuggled cargoes and the import and export of conventionally prohibited objects;

4) in accordance with the procedures laid down in laws to provide an account of the operations of customs authorities and basic statistical data;

5) in accordance with laws and regulations to provide the State authorities, merchants, organisations and natural persons with information on customs matters, to train specialists and increase the qualifications of specialists regarding customs matters;

6) to co-operate with law enforcement, State control and State administration institutions, as well as with other institutions in matters regarding compliance with laws and regulations adopted in customs matters;

7) to carry out international obligations assumed by the State in relation to customs;

8) [16 June 2005];

9) to perform investigation in matters regarding criminal offences in the field of customs matters.

3. [3 June 2010]

[5 October 1995; 16 January 1997; 14 October 1999; 25 October 2001; 16 June 2005; 3 June 2010]

Section 12. Customs Authorities and Civil Servants

[16 January 1997]

Section 13. Rights of Customs Civil Servants (Employees)

[5 June 2008]

1. In performing service duties, the civil servants of customs authorities have the right upon presentation of a service identification document and an authorisation of a higher civil servant, to enter the territory or the premises of merchants and institutions, and special and open economic zones in which the goods and other objects subject to customs control are located.

2. Civil servants (employees) of customs authorities when performing their service duties have the right, if necessary, in accordance with the procedures laid down in laws and regulations to carry and use firearms, special means of protection, as well as special means for stopping transport on the customs border.

3. Civil servants of customs authorities when performing service duties in tax administration have the rights laid down in Section 10, Paragraph one of this Law.

4. In order to ensure the implementation of customs tasks, customs authorities shall co-operate with State and local government authorities, merchants, organisations and natural persons.

5. Civil servants of customs authorities have the right and duty independently or together with the employees of the border guard, immigration and public order service to arrest violators of the State border of the Republic of Latvia in accordance with the procedures laid down in laws and regulations.

6. Civil servants of customs authorities have the rights determined in the customs laws and regulations, but in performing an investigation in matters regarding criminal offences in the field of customs matters they have the authorisation of an investigator determined in the Criminal Procedure Code.

7. Civil servants (employees) of customs authorities specially authorised by the Director General of the State Revenue Service or the deputy of the Director General of the State Revenue Service have the right in accordance with the procedures laid down in law to perform investigatory operations activities to detect and prevent criminal offences regarding matters within the competence of the customs authorities.

[5 October 1995; 16 January 1997; 18 June 1998; 14 October 1999; 25 October 2001; 20 June 2002; 16 June 2005; 5 June 2008; 12 June 2009]

Section 13.1 Rights of Civil Servants of the Customs Criminal Service Performing Inquiry in Smuggling Matters

Civil servants of the Customs Criminal Service, performing an investigation in matters regarding criminal offences in the field of customs matters, have the rights laid down in Section 16, Paragraph three and Section 16.1 of this Law.

[20 June 2002; 16 June 2005]

Chapter 4
Tasks of the State Revenue Service Finance Police and Rights of Civil Servants (Employees) in Detection of Violations of Law in the Field of State Revenue

[5 October 1995; 16 January 1997; 25 October 2001; 13 March 2003; 16 June 2005]

Section 14. Tasks of the State Revenue Service Finance Police Regarding Detection of Violations of Law in the Field of State Revenue

The tasks of the State Revenue Service Finance Police are:

1) to perform the investigatory operations laid down in law in order to detect and prevent criminal offences in the field of the State revenue;

2) to perform the investigatory operations laid down in law in order to detect and prevent criminal offences in the activity of civil servants and employees of the State Revenue Service;

3) to perform an investigation in matters regarding criminal offences in the field of customs matters, which have been determined in the field of the State revenue, as well as in the actions of the civil servants and employees of the State Revenue Service;

4) if necessary, to provide the security guarding of civil servants (employees) of the State Revenue Service in relation to the performance of their duties, as well as the security guarding of other objects.

[5 October 1995; 16 January 1997; 25 October 2001; 13 March 2003; 16 June 2005]

Section 15. Finance Inquiry Authorities and Civil Servants

[16 January 1997]

Section 16. Rights of Civil Servants of the State Revenue Service Finance Police Regarding Detection of Violations of Law in the Field of State Revenue

1. Civil servants of the State Revenue Service Finance Police have the right in accordance with the procedures laid down in law to perform investigatory operations regarding matters within the competence of the State Revenue Service. Civil servants of the Finance Police are entitled to perform investigatory operations activities according to the special method in accordance with the procedures laid down in law and in accordance with the relevant authorisation of the head of the Finance Police.

2. The State Revenue Service Finance Police shall perform an investigation of criminal offences in accordance with the procedures laid down in the Criminal Procedure Law.

3. In order to detect and prevent criminal offences and other violations of law, civil servants of the State Revenue Service Finance Police have the rights laid down in Section 10, Paragraph one, Clauses 1, 2, 3 (except the right to determine the amount of payments and the amount of fine), 4, 5, 6, 7, 9 and 11, Paragraph two, Clause 8 and Section 13, Paragraph two of this Law, as well as the right:

1) to participate in measures taken by civil servants of the State Revenue Service and to draw up administrative reports regarding detected violations;

2) to summon to the relevant institution of the State Revenue Service any person in connection with matters and materials the examination of which is within the competence of the State Revenue Service Finance Police, but if the relevant persons do not appear without justifiable reason, to convey him or her forcibly;

3) to check personal identification documents of persons suspected of having committed violations of the law, as well as other documents necessary to check the compliance with such legal norms, the performance of the control and monitoring of which has been assigned to the Finance Police;

4) within their competence in cases and in accordance with the procedures laid down in law to convey persons violating the law to the premises of the State Revenue Service, to conduct an inspection of such persons, to remove and inspect property and documents, to hold under administrative arrest persons violating the law and to take other measures laid down in law to ensure record-keeping of administrative violations;

5) within their competence in accordance with the procedures laid down in law to arrest and convey persons who have performed administrative violations or who are suspected or have been accused of committing criminal offences;

6) to use physical force, special means and firearms in accordance with the procedures laid down in this Law;

7) to receive from ministries, other State administration authorities, financial institutions and credit institutions, and local governments the reports of inspections and audits performed thereof, as well as any other information related to the records of taxpayers and their economic and financial activity if the relevant civil servant has been authorised in writing for that by the Director General of the State Revenue Service, his or her deputy or the head of the Finance Police, or his or her deputy.

4. The procedures, by which confidential information at the disposal of credit institutions shall be received, and the cases, in which such information shall be received, shall be prescribed by the Credit Institution Law.

[5 October 1995; 16 January 1997; 18 June 1998; 25 October 2001; 13 March 2003; 16 June 2005; 12 June 2009]

Section 16.1 Rights of Civil Servants (Employees) of the State Revenue Service Finance Police to Use Physical Force and Special Means

[16 June 2005]

1. Civil servants (employees) of the State Revenue Service Finance Police have the right to use physical force, special fighting techniques, handcuffs, means of tying, batons, and tear-eliciting substances in order to:

1) repel an attack on civil servants of the State Revenue Service that are performing service duties;

2) arrest and convey persons violating the law to the premises of the State Revenue Service and restrain the arrested persons during the conveyance if such persons do not submit to or resist the civil servants of the Finance Police, or if there is a reason to believe that such persons may escape or do harm to other persons nearby or themselves;

3) stop intentionally wrongful resistance to lawful requests made by civil servants of the Finance Police in the performance of service duties;

4) ensure the object of security guard against illegal or other threats.

2. The type of physical force and special means, and the intensity of use of special means shall be determined by taking into account the specific situation, the nature of the violation and the individual characteristics of the violator, restricting as much as possible the harm done by such means. If there are injured persons as a result of the use of physical force or special means, a civil servant (employee) of the State Revenue Service Finance Police has a duty to provide medical assistance to the injured persons without delay and to report on the incident to his or her immediate supervisor who shall notify the Director General of the State Revenue Service and the prosecutor regarding such incident. A civil servant (employee) of the State Revenue Service Finance Police shall notify in writing his or her immediate supervisor without delay, as soon as it is possible, regarding all cases of usage of special means.

3. It is prohibited to use special fighting techniques, handcuffs, batons and tear-eliciting substances against women, against persons with obvious signs of disability and minors, except cases where they endanger the object of security guard by committing a group attack, as well as endanger the lives or health of other persons and civil servants (employees) of the State Revenue Service, or show armed resistance. The types of special means permitted by the State Revenue Service Finance Police and the procedures for storing, carrying and use thereof shall be determined by the Cabinet.

[16 January 1997; 25 October 2001; 13 March 2003; 16 June 2005]

Section 16.2 Rights of Civil Servants (Employees) of the State Revenue Service Finance Police to Use Firearms

[16 June 2005]

1. Shooting on purpose shall be deemed to be use of a firearm.

2. Civil servants (employees) of the State Revenue Service Finance Police have the right permanently to keep and carry a firearm issued to them for service needs. The regulations and procedures for keeping and carrying of firearms available to civil servants (employees) of the State Revenue Service Finance Police shall be determined by the Cabinet.

3. A civil servant (employee) of the State Revenue Service Finance Police is entitled to use a firearm in an extreme necessity in order to:

1) defend other persons and himself or herself from an attack that actually endangers life or may do harm to health, or to avert an attempt to obtain a firearm by force;

2) repel a group attack or an armed attack on civil servants (employees) of the State Revenue Service Finance Police or other civil servants or employees of the State Revenue Service in the performance of service duties;

3) detain an offender who has been surprised upon breaking in or other forcible entering an object of security guard or upon committing another criminal offence, if the offender is showing resistance.

4. Civil servants (employees) of the State Revenue Service Finance Police also have the right to use a firearm to give an alarm signal or to summon help.

5. Before using a firearm a warning to do so shall be given, if necessary, a warning shot shall also be fired.

6. A firearm may be used without a warning if the attack is sudden or if weapons, military equipment or any other type of mechanical means of transport are used in the attack.

7. It is prohibited to employ and use firearms at locations where other persons may be injured as a result of such employment, as well it is prohibited to employ firearms against women and minors except in cases where they are committing an armed attack, show armed resistance, or by means of a group attack endanger the lives of other persons or civil servants (employees) of the State Revenue Service Finance Police.

8. Civil servants (employees) of the State Revenue Service Finance Police have the right to take out a firearm and prepare it for shooting if they believe that in the specific situation its employment or utilisation is not excluded.

9. In all cases of employment and utilisation of firearms a civil servant (employee) of the State Revenue Service Finance Police shall make do all he or she can to guarantee the safety of other persons and to provide necessary medical assistance.

10. A civil servant (employee) of the State Revenue Service Finance Police shall notify in writing the Director General of the State Revenue Service and the prosecutor without delay, as soon as it is possible, regarding every case of employment of a firearm.

[16 January 1997; 25 October 2001; 13 March 2003; 16 June 2005]

Chapter 5
Tasks of the State Revenue Service and Rights of Civil Servants in the Field of Movement, Provision and Supervision of Excisable Goods

[16 January 1997; 14 October 1999; 25 October 2001]

Section 16.3 Tasks of the State Revenue Service in the Field of Movement, Provision and Supervision of Excisable Goods

Tasks of the State Revenue Service in the field of movement, provision and supervision of excisable goods are the following:

1) to issue and re-register special permits (licences) for commercial activities involving excisable goods, permits and statements for activities involving excisable goods, as well as certificates regarding granting of the status of a small independent brewery;

2) to organise and perform control measures in the field of movement of excisable goods;

3) to examine violations of regulations in respect of the movement of excisable goods and to impose the sanctions provided for in laws and regulations;

4) [3 June 2010];

5) to ensure the issue of excise duty stamps and the supervision of the handling thereof;

6) to request, receive, systematise and analyse information related to the production and handling of excisable goods;

7) to determine the procedures for sale and transportation of excisable goods in cases where the special permits (licences) and statements have ceased to be valid, as well as the procedures for the transportation of excisable goods in cases of removal, destruction or in the cases of any other type of alienation thereof;

8) in cases laid down in laws and regulations to register and seal the metering devices and tanks to be utilised in the recording of excisable goods;

9) [12 October 2006];

10) [12 October 2006];

11) to accept and re-register the excise duty security certificates, as well as to control the use of excise duty security;

12) [12 October 2006];

13) [12 October 2006];

14) to train the civil servants (employees) of the State Revenue Service, as well as to consult the persons related to the handling of excisable goods on such issues related to the application of the laws and regulations in the field of handling of excisable goods, which apply to such persons and have arisen as a result of activities performed by the persons involving excisable goods;

15) to carry out the tasks laid down in other laws and regulatory enactments.

[14 October 1999; 16 June 2005; 12 October 2006; 3 June 2010]

Section 16.4 Rights of Civil Servants of the State Revenue Service in the Field of Movement, Provision and Supervision of Excisable Goods

Civil servants of the State Revenue Service performing service duties in the field of movement, provision and supervision of excisable goods have the right:

1) upon presentation of a service identification document and an authorisation of a higher civil servant, to perform control measures in the locations of production, storage, sale and distribution of excisable goods, as well as in other locations related to the movement of such goods;

2) to request and receive any information from State and local government institutions, merchants and registered consumers, as well as to remove for inspection (expert-examination) or as material evidence any documents and objects which relate to activities involving excisable goods;

3) to perform inspections (expert-examinations) of excisable goods, as well as to transfer the removed excisable goods for inspection (expert-examination) and to receive an opinion on the conformity thereof with the requirements of the laws and regulations;

4) to remove and confiscate excisable goods, as well as tools and objects related to the commitment of a violation, if they are located in places where unregistered activities involving excisable goods have been performed, if they have been acknowledged as material evidence, and if excisable goods have features of illegal origin, as well as in other cases laid down in laws and regulations;

5) to transfer the removed excisable goods for storage until the taking of the decision to confiscate;

6) to remove and destroy glass, plastic and other type of packaging to be utilised for alcoholic beverages from which the labelling intended for alcoholic beverages has not been eliminated;

7) to cancel special permits (licences) for commercial activities involving excisable goods, permits and certificates for activities involving excisable goods, certificates regarding granting of the status of a small independent brewery, excise duty security certificates, or to suspend the operation of such documents in cases provided for in the laws and regulations in the field of handling of excisable goods;

8) to perform the initial analysis of excisable goods at the places which are related to the handling of excisable goods;

9) to put into effect international co-operation in the field of supervision of movement of excisable goods and exchange of experience;

10) to determine a deadline for the persons related to the handling of excisable goods, by which the violations of the laws and regulations in the field of excisable goods detected should be eliminated, as well as to invite the person related to the handling of excisable goods to arrive at the State Revenue Service.

[5 October 1995; 18 June 1998; 14 October 1999; 25 October 2001; 16 June 2005; 12 October 2006]

Chapter 6
Status and Liability of Civil Servants and Employees of the State Revenue Service, Dispute and Appeal Procedures for Their Decisions, Material Security, Symbols and Seal of the State Revenue Service

[25 October 2001; 20 June 2002]

Section 17. Requirements to be Set for Civil Servants and Employees of the State Revenue Service

1. A civil servant of the State Revenue Service may be a person who complies with the following requirements:

1) the person is a citizen of the Republic of Latvia;

2) the person is fluent in the Latvian language;

3) the person has a higher education;

4) the person has not been convicted of intentional criminal offences or has been rehabilitated, or for whom the conviction has been set aside or extinguished;

5) the person has not reached pensionable age as laid down in law;

6) the person has not been removed from a position of a civil servant by a court judgment in a criminal matter;

7) the person has not been recognised as lacking capacity to act in accordance with the procedures laid down in law;

8) the person is not or has not been a staff employee in the State security service, intelligence or counter-intelligence service of the U.S.S.R., the Latvian S.S.R. or any foreign state;

9) the person is not or has not been a member in organisations prohibited by law or by a court adjudication;

10) the person is not a relative (a person who is married to, in kinship or affinity up to the first degree with, as well as a brother or sister of a civil servant) of the Director General of the State Revenue Service, his or her deputy or an immediate supervisor and is not under his or her direct supervision;

11) the consequences of the effect of such disciplinary punishments have not remained in relation to the person, which prohibit taking up of the position of a civil servant for a specific period of time.

2. An employee of the State Revenue Service may be a person who complies with the following requirements:

1) the person is a citizen or non-citizen of the Republic of Latvia, or a person who has received a permanent residence permit in the Republic of Latvia;

2) the person is fluent in the Latvian language;

3) the person has a higher or secondary education (in conformity with the relevant work duties);

4) the person has not been convicted of intentional criminal offences or has been rehabilitated, or for whom the conviction has been set aside or extinguished;

5) the person has not been removed from employment by a judgment of a court in a criminal matter;

6) the person has not been recognised as lacking capacity to act in accordance with the procedures laid down in law;

7) the person is not or has not been a staff employee in the State security service, intelligence or counter-intelligence service of the U.S.S.R., the Latvian S.S.R. or any foreign state;

8) the person is not or has not been a member in organisations prohibited by law or by an adjudication of the court;

9) the person is not a relative (a person who is married to, in kinship or affinity up to the first degree with, as well as a brother or sister of an employee) of the Director General of the State Revenue Service, his or her deputy or an immediate supervisor and is not under his or her direct supervision.

[16 January 1997; 25 October 2001; 12 October 2006; 5 June 2008; 12 June 2009]

Section 18. Procedures for Selection of Applicants for Vacant Positions of Civil Servants and Assessment of Conformity to Positions of Civil Servants

1. A competition for vacant civil servant positions in the State Revenue Service shall be announced in accordance with the following procedures:

1) the Minister for Finance shall announce an open competition of applicants to the position of the Director General of the State Revenue Service in the newspaper "Latvijas Vēstnesis" [the official Gazette of the Government of Latvia];

2) the Director General of the State Revenue Service shall announce an open competition of applicants to other positions of civil servants of the State Revenue Service in the newspaper "Latvijas Vēstnesis".

2. In the announcement of the competition, the requirements to be set out for applicants to the position of a civil servant in accordance with the job description, as well as the time period for application and the location where applications are to be submitted shall be specified.

3. The time period for application of applicants shall not be shorter than 10 days and longer than 20 days from the day of the announcement of the competition.

4. A competition for vacant civil servant positions need not be announced if a civil servant of the State Revenue Service is transferred to the relevant position from another unit by an order of the Director General of the State Revenue Service.

5. The conformity of applicants to a vacant civil servant position shall be assessed by a commission for assessment of applicants and civil servants, which shall be established by:

1) the Minister for Finance- for the competition for the position of the Director General of the State Revenue Service;

2) the Director General of the State Revenue Service - for the competition for positions of civil servants of the State Revenue Service;

3) [12 June 2009].

6. The commission for assessment of applicants and civil servants shall select the applicant who best conforms to the requirements set out in the job description of the civil servant position and, giving reasons for the choice, recommend the relevant candidate to the Minister for Finance or the Director General of the State Revenue Service. The relevant civil servant shall evaluate the recommendation of the commission for assessment of applicants and civil servants and in accordance with the procedures laid down in this Law take a decision to appoint the applicant to the civil servant position.

7. The relevant institution shall publish the decision to appoint the applicant to the position in the newspaper "Latvijas Vēstnesis" within 10 days after taking of the decision.

8. An applicant who has participated in the competition has the right to become acquainted with the recommendation of the commission for assessment of applicants and civil servants, and the decision of the Minister for Finance or the Director General of the State Revenue Service. The applicant has the right to contest and appeal such decision in accordance with the procedures laid down in the Administrative Procedure Law.

9. A repeat competition of applicants shall be announced if:

1) no applicant has applied for the competition;

2) in accordance with the decision of the commission for assessment of applicants and civil servants, no applicant has the professional preparedness conforming to the requirements set out in the description of the civil servant position;

3) none of the applicants recommended by the commission for assessment of applicants and civil servants, has been recognised to be appropriate to the relevant position by the relevant civil servant referred to in Paragraph six of this Section.

[5 October 1995; 16 January 1997; 25 October 2001; 13 March 2003; 14 November 2008; 12 June 2009]

Section 19. Appointment of an Applicant to Position of a Civil Servant

1. An applicant shall be appointed to the position of a civil servant for an indefinite period of time by the Director General of the State Revenue Service. An applicant may be appointed to the position of a civil servant for a specific period. In such a case the service circumstances shall be indicated which determine the appointment of an applicant to the position for a specific period.

2. An applicant shall be appointed to the position of the Director General of the State Revenue Service in accordance with the procedures laid down in Section 4, Paragraph one of this Law.

3. In appointing an applicant to the position of a civil servant, the Director General of the State Revenue Service may determine a probationary period that shall not exceed six months.

4. In appointing an applicant to the position of a civil servant for the first time, the Director General of the State Revenue Service shall determine a probationary period of six months.

[16 January 1997; 25 October 2001; 12 June 2009]

Section 20. Legal Protection of Civil Servants of the State Revenue Service

1. Persons at fault shall be held liable as laid down in laws for hindering the civil servants of the State Revenue Service in the performance of their lawful rights, for the infringement of their honour, for threats or violence directed against them, as well as for the endangerment of their lives in relation to the performance of service duties.

2. Civil servants of the State Revenue Service have the right to carry personal or service weapon or other special means for the purposes of self-defence.

[1 December 2009]

Section 20.1 Benefits and Compensations for a Civil Servant of the State Revenue Service who Performs Service Duties Abroad in the Status of a Liaison Officer

[1 December 2009]

Section 21. Liability of Civil Servants and Employees

1. Civil servants and employees are prohibited, except in cases provided for in the law On Taxes and Fees, to disclose any information regarding a taxpayer which has become known to the civil servants or employees in the performance of service duties. Civil servants or employees at fault shall be held liable as prescribed by the law for the disclosure of information.

2. [3 June 2010]

[5 October 1995; 16 January 1997; 25 October 2001; 3 June 2010]

Section 22. Contesting and Appeal Procedures for Decisions and Orders of Civil Servants of the State Revenue Service

1. Decisions taken (except the cases referred to in Paragraphs 2.1 and 2.2 of this Section, as well as decisions to impose administrative punishments) and orders issued by civil servants of the State Revenue Service may be disputed in accordance with the procedures laid down in the Administrative Procedure Law to the Director General of the State Revenue Service. The decisions of the Director General of the State Revenue Service shall be appealed to a court.

2. The State Revenue Service shall examine a submission regarding contesting of the decisions and orders referred to in Paragraph one of this Section and take a decision within a month. The Director General of the State Revenue Service may extend the time period for not more than four months from the day when the submission of contesting was received.

2.1 The specific characteristics in the administrative procedure in relation to the decisions taken as a result of control (inspection, revision) performed by civil servants of the State Revenue Service, the decisions to reimburse the overpaid tax amounts, the decisions to recover late tax payments, the decisions to cover expenditure for recovery of late tax payments, on an uncontested basis, from resources of a taxpayer or the decisions to apply the means for securing the execution, as well as the submission regarding contesting of such decisions shall be prescribed by the Law On Taxes and Fees.

2.2 Decisions of civil servants of the State Revenue Service to extend (suspend, divide) the time period for payment of current taxes, late taxes and taxes calculated as a result of tax control (inspection, revision), late charges, fines and other payments to be transferred into budgets shall be contested and appealed within the time period laid down in Part D of the Administrative Procedure Law for the submission of a claim regarding compulsory execution actions.

3. [12 June 2009]

4. An order of the State Revenue Service, which has been issued in accordance with Section 19, Paragraph two, Clause 4 of this Law, shall enter into effect from the time when it has been notified to the relevant financial institution or credit institution. Contesting or appeal of such decision shall not suspend the operation thereof.

[20 June 2002; 13 March 2003; 16 June 2005; 5 June 2008; 12 June 2009; 3 June 2010; 13 December 2012]

Section 23. Procedures for Reimbursement of Payments Incorrectly Recovered and Compensation for Losses Caused Due to Unlawful Actions or Mistakes of Civil Servants of the State Revenue Service [8 October 2009]

Section 24. Material Security of the State Revenue Service

The material security of the State Revenue Service shall be formed from the following funds:

1) grants from general revenue of the State budget;

2) its own income from paid services provided.

[13 March 2003; 5 June 2008]

Section 25. Identification Documents of Civil Servants and Employees of the State Revenue Service, Service Ranks and Identifying Insignia of Civil Servants

[12 October 2006]

1. Civil servants and employees of the State Revenue Service shall have a service identification document, the description and sample of which shall be determined by the Cabinet.

2. Service ranks shall be awarded to civil servants of the customs authorities, the titles and procedures for awarding, demotion and removal of which shall be determined by the Cabinet.

3. Civil servants of the customs authorities performing service duties shall wear a uniform, they shall have the service rank identifying insignia and badges the description of which shall be determined by the Cabinet, but the procedures for carrying such - by the Director General of the State Revenue Service.

4. Civil servants of the Finance Police shall be awarded service ranks, the titles and procedures for awarding, demotion and removal of which shall be determined by the Cabinet.

5. Civil servants of the Finance Police when performing service duties shall wear a uniform, they shall have the service rank identifying insignia and badges the description of which shall be determined by the Cabinet, but the procedures for carrying such - by the Director General of the State Revenue Service.

[5 October 1995; 16 January 1997; 25 October 2001; 12 October 2006; 5 June 2008; 13 December 2012]

Section 26. Symbols and Seal of the State Revenue Service

1. The State Revenue Service shall have a seal with the supplemented lesser State Coat of Arms of Latvia and the name of the service.

2. [12 June 2009]

3. Customs authorities and the sea and river vessels at their disposal shall have a flag, but the road and air means of transport shall have a distinguishing sign. The flag and the distinguishing sign shall be laid down in the Customs Law.

[16 January 1997; 18 June 1998; 25 October 2001; 12 June 2009]

Chapter 7
Specialised State Civil Service Career Path in the State Revenue Service

[25 October 2001]

Section 27. Transfer to Another Position

The procedures for the transfer of civil servants of the State Revenue Service shall be laid down in the State Civil Service Law.

[13 March 2003]

Section 28. Disciplinary Liability

1. The grounds for disciplinary liability of civil servants of the State Revenue Service, the types of disciplinary violations and the applicable disciplinary punishments, as well as the procedures for examination of issues regarding holding civil servants disciplinary liable shall be prescribed by the Law On Disciplinary Liability of Civil Servants of the State Revenue Service.

2. [12 June 2009]

3. A civil servant may contest a decision of the Director General of the State Revenue Service to apply disciplinary punishment to the commission for examination of disciplinary matters created by the Ministry of Finance within a month from the day when the decision entered into effect. A civil servant may appeal a decision of the commission, which has been taken in relation to the application of disciplinary punishment, to a court in accordance with the procedures laid down in the Administrative Procedure Law.

[12 October 2006; 12 June 2009]

Section 29. Termination of the State Civil Service Relations

[8 October 2009]

Transitional Provisions

1. The Ministry of Finance by 1 November 1993 shall submit to the Cabinet the proposals on the personnel of the State Revenue Service and calculations of budget allocations for the fourth quarter of 1993 and for 1994.

2. The establishment of the State Revenue Service shall be fully completed by 1 April 1994.

3. With the coming into force of this Law, the Law On the State Finance Inspection of Latvia is repealed.

4. Regulations in relation to the fulfilment of the Law On the State Revenue Service shall be adopted by the Cabinet.

5. Section 10, Paragraph four of this Law comes into force concurrently with the relevant amendments in the Latvian Civil Procedure Code.

6. Amendments in Section 2 and 3; Section 4, Paragraph two, Clause 6; Section 22, Paragraph one and the new Chapter 5 of this Law come into force concurrently with the relevant amendments in the Handling of Alcohol Law.

7. The amendment on the deletion of Section 24, Paragraph four of this Law comes into force on 1 January 2000.

8. The State Revenue Service shall assume the rights and obligations of the Excise Goods Department at the moment when it has assumed fully such rights and obligations in accordance with the procedures stipulated by the Cabinet.

9. The following, issued by the Excise Goods Department:

1) special permits (licences) in the field of handling of alcohol - shall be re-registered with the State Revenue Service within the time period determined in the special permit (licence);

2) special permits (licences) in the field of handling of tobacco, tobacco products, precious metals, precious stones and articles thereof, and also in the field of handling of fuel - shall be valid up to the end of the time period determined in the special permit (licence);

3) permits and certificates issued for a time period not exceeding one year shall be valid up to the end of the time period determined therein.

10. The conditions in Section 4, Paragraph two, Clause 4 and Section 5, Paragraph one of this Law regarding the appointment to position of the directors of territorial offices of the State Revenue Service for a time period not exceeding four years is applicable also to such directors of the territorial offices of the State Revenue Service who have been appointed to the positions by the time of the coming into force of these Sections.

11. The requirement on higher education referred to in Section 17, Paragraph one, Clause 3 shall be applied from 1 August 2007 to civil servants who hold a position of a civil servant in the State Revenue Service on the day of coming into force of this Law. A civil servant of the State Revenue Service who has not commenced studies in an institution of higher education by the day of coming into force of this Law, shall commence studies in an institution of higher education by 1 October 2002 and submit to the Director General of the State Revenue Service or the director of the territorial office a statement on the commencing of studies issued by the institution of higher education. A civil servant who studies in an institution of higher education by 15 October every year shall submit to the Director General of the State Revenue Service or the director of the territorial office a statement on the continuation of studies issued by the institution of higher education. A civil servant who has not commenced the studies in an office of higher education by the time period determined in this Paragraph or he or she does not continue the studies and has not submitted the statement referred to in this Paragraph, shall be removed from the position of a civil servant in the State Revenue Service in connection with non-conformity to the position. If for a civil servant of the State Revenue Service six years or less have remained until reaching pensionable age as determined by the State on the day of coming into force of the State Civil Service Law, he or she is permitted to hold a position of a civil servant without higher education.

12. [16 June 2005]

13. Section 20, Paragraph seven of this Law shall come into force on 1 January 2002.

14. The norms of Section 25, Paragraphs two and three of this Law related to the service ranks intended for civil servants of the customs authorities come into force on 1 July 2002.

15. Section 28, Paragraph one of this Law in relation to other cases of disciplinary punishments of civil servants laid down in law shall be applied in accordance with the Cabinet Regulation No. 158 of 16 August 1994, On Disciplinary Punishments for Civil servants, up to the day of coming into force of the Law On Disciplinary Punishments for Civil servants.

16. Amendments to Sections 2 and 8 of this Law shall come into force on 1 August 2002.

[18 June 1998; 14 October 1999; 25 October 2001; 20 June 2002]

17. Within the meaning of this Law the term "merchant" shall also mean such cultural institutions, educational institutions and scientific institutions, which are operating as State or local government non-profit organisations and which in accordance with the Law On the Procedures for the Coming into Force of the Commercial Law are being transformed or liquidated, as well as individual undertakings, farms and fish farms and co-operative societies.

[16 June 2005]

18. Amendments to Section 3, Paragraph five of this Law regarding substitution of the term "inquiry institution" with the term "investigator", amendments to Section 16, Paragraph two of this Law in relation to the rights of the Finance Police to perform an investigation in accordance with the procedures laid down in the Criminal Procedure Law and amendments to Section 28, Paragraph fourteen, Clause 3 in relation to the term "commencement of criminal proceedings" shall come into force concurrently with the Criminal Procedure Law.

[16 June 2005]

19. Until the day of the coming into force of the Criminal Procedure Law the term "investigation" used in the Law shall be understood as "inquiry" and the term "Criminal Procedure Law" - "Latvian Criminal Procedure Code".

[16 June 2005]

20. Amendment to Section 20, Paragraph three of this Law in relation to determination of supplement regarding service rank in addition to the monthly wages of civil servants of the State Revenue Service, amendment to Section 25 in relation to supplementation of Section with Paragraph four, amendment to Section 28 in relation to rewording of Section and amendment to Section 29, Clause 1, Sub-clause "i" and in relation to deletion of Sub-clause "k" shall come into force on 1 January 2007.

[12 October 2006; 5 June 2008]

21. Amendment to Section 25 in relation to supplementation of Section with Paragraph five shall come into force on 1 March 2007.

[12 October 2006]

22. Until the day of the coming into force of new Cabinet regulations referred to in Section 25, Paragraphs two and four of this Law, but not later than until 1 December 2008, Cabinet Regulation No. 76 of 1 February 2005, Regulations Regarding Service Ranks of Civil Servants of the Customs Authorities, and Cabinet Regulation No. 122 of 13 February 2007, Regulations Regarding Service Ranks of Civil Servants of the State Revenue Service Finance Police, shall be applied, insofar as they are not in contradiction with this Law.

[5 June 2008]

23. The remuneration provided for in accordance with this Law (monthly wage, supplements, compensations, benefits etc.) in 2009 shall be determined pursuant to the Law On Remuneration of Officials and Employees of State and Local Government Authorities in 2009.

[12 December 2008]

24. Until making of the relevant amendments to other laws and regulations the term "territorial unit of the State Revenue Service" shall be understood as "the State Revenue Service".

[12 June 2009]

25. Until complete termination of reorganisation of the State Revenue Service, but not longer than until 1 November 2009 territorial units of the State Revenue Service shall continue the execution of the tasks determined for them and the implementation of the rights laid down in laws and regulations in accordance with the laws and regulations, which were in force on the day when amendments to the Law On the State Budget for 2009 adopted in June 2009 came into force. Territorial units of the State Revenue Service shall cease their existence by complete transfer of the functions, tasks and matters to the units stipulated by the Director General of the State Revenue Service.

[12 June 2009]

26. Amendment to Section 10, Paragraph two, Clause 16 of this Law shall come into force concurrently with the relevant amendments to Section 26.1 of the Law On Taxes and Fees.

[8 October 2009]

27. Section 10, Paragraph 2.2 of this Law shall come into force concurrently with amendments to the Public Benefit Organisations Law, providing for that a decision to grant the status of a public benefit organisation and removal thereof shall be taken by the State Revenue Service.

[1 December 2009]

28. Amendment to Section 11 in relation to deletion of Paragraph three of this Section shall come into force on 1 July 2011.

[3 June 2010]

29. Section 4, Paragraph two, Clause 22 of this Law shall come into force on 1 January 2013.

[21 June 2012]

30. Amendment to Section 10, Paragraph two, Clause 18, Section 10, Paragraph two, Clause 18.1 of this Law, as well as amendments to informative reference to European Union directives shall come into force concurrently with the relevant amendments to the Law On Taxes and Fees.

[13 December 2012]

31. The new wording of Section 25, Paragraph five of this Law shall come into force on 1 July 2013.

[13 December 2012]

32. Amendments to Section 10 of this Law in relation to supplementation of Paragraph two with Clause 27 shall come into force on 1 January 2014.

[6 November 2013]

Informative Reference to European Union Directives

This Law contains legal norms arising from:

1) [8 October 2009];

2) [8 October 2009];

3) [8 October 2009];

4) [8 October 2009];

5) [13 December 2012];

6) [13 December 2012];

7) [13 December 2012];

8) [13 December 2012];

9) [13 December 2012];

10) 15 March 2012];

11) Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures;

12) Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC.

[16 June 2005; 5 June 2008; 8 October 2009; 15 March 2012; 13 December 2012]

The Law has been adopted by the Saeima on 28 October 1993.

President G. Ulmanis

Riga, 11 November 1993

Transitional Provisions Regarding Amendments to the Law On the State Revenue Service

Transitional Provisions

(regarding amending law of 16 January 1997)

1. To specify that the amendments to Section 20, Paragraph four, Clause 6 and Section 23, Paragraph two of the Law in relation to compensation from the State Revenue Service special budget, as well as amendments to Section 24 shall come into force on the day that the Law On the State Budget 1997 comes into force.

2. Up to the day that the Law On the State Budget 1997 comes into force, the former procedures for the remuneration of civil servants and employees of the State Revenue Service is specified.

3. With the coming into force of this Law, Cabinet Regulation No. 3011, Amendments to the Law On the State Revenue Service (Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 1996, No. 19) issued in accordance with Article 81 of the Constitution, is repealed.

 


1 The Parliament of the Republic of Latvia

Translation © 2014 Valsts valodas centrs (State Language Centre)

 
Document information
Status:
In force
in force
Issuer: Saeima Type: law Adoption: 28.10.1993.Entry into force: 25.11.1993.Theme:  State institutions, public service; Taxes and dutiesPublication: Latvijas Vēstnesis, 105, 11.11.1993.; Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 34, 09.12.1993.; Diena, 249, 17.11.1993.
Language:
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