SRS tax payment support available to farmers affected by drought

Taking into account that the consequences of the prolonged drought in agriculture have been recognized as a national natural disaster, the State Revenue Service (SRS) will be able to distribute or temporarily postpone tax payments to farmers, who are delegated by the Ministry of Agriculture to SIA “Latvian Rural Consulting and Education Center"will have recognized victims of a national natural disaster in agriculture."

To receive such an opinion, farmers whose economic activities are directly related to the consequences of a prolonged drought and which are considered force majeure for them must contact SIA “Latvian Rural Consulting and Education Center".

Upon receiving the opinion, the farmer shall submit it together with a motivated written application for the distribution of tax payments in installments or postponement for a period of up to one year.[1] submitted to the SRS Tax Debt Collection Office. The application together with the opinion can be submitted electronically using the SRS Electronic declaration system (EDS), send by mail or submit in person at any SRS customer service center.

The application form offered by the SRS is available in the SRS EDS section “Documents/Prepare a new document “From a form” /Other/Application for granting an extension of the payment deadline”, as well as in the SRS website section “Tax debts/Forms and applications/Application for granting an extension of the payment deadline". Please note that in order for the EDS application to be completed and submitted, the database will also require you to fill out the section on balance sheet data and profit and loss statement.

In turn, those companies that have been indirectly affected by the extraordinary circumstances can use the law[2] the possibility of distributing tax payments for a period of up to one year. In this case, the taxpayer must apply to the SRS with a motivated written application no later than 15 days after the payment deadline.

With regard to tax debts for which the SRS has already made a decision to collect, the taxpayer may submit a motivated written application to the SRS, requesting the SRS to make a decision on the voluntary execution of overdue tax payments for a period of up to three years, counting from the date of submission of the application.[3]. This provision of the law may be applied if the taxpayer submits a motivated written application to the SRS no later than six months after the decision on the recovery of overdue tax payments has been announced, as well as if the taxpayer is not currently in insolvency, legal protection or extrajudicial legal protection proceedings. This application may also be submitted electronically, using the SRS EDS, as well as by sending it by mail or submitting it in person at any SRS customer service center.

In case of questions or uncertainties, you can call the SRS Advisory Hotline 67120000, contact any SRS customer service center, or ask questions in writing on the SRS website in the section Contacts.