Translated using
Regulation on stipends received for International education and Cooperation programmes
Brief description:
Application to exempt from taxation of personal income tax scholarships paid in accordance with the by-law developed by the relevant fund, association, foundation.
Legal persons governed by public law, Private law legal persons
Foundations, associations and foundations, which have been approved in the list of Cabinet Order No. 385 of 8 August 2001 on Associations, Foundations and International Education and Cooperation Programmes.
15 days
Process description
Documents and forms
Other information
Related Services
1. solis / Service requests
For scholarships to be exempted from personal income tax, the organization must publish stipulations, created quarterly, for receiving scholarships by the 15th of the month following the end of the quarter. Applications for registration of scholarships can be submitted:
electronically through EDS:
on paper at any SRS client centre;
by e-mail with an electronic signature to; and
by post.
Application for registration of regulations funding scholarships are to be written in free form.
An e-service in authorities home page
Mail State Revenue Service
Adrese: Talejas iela 1, Rīga, LV-1026
Other contact details: Jāizmanto pasta indekss LV-1978
2. solis / Receipt of services
SRS will decide within 15 days of receiving infomormation regarding the scholarship and its stipulations whether to grant it the status or not.
The SRS does not issue a decision regarding registration of the established scholarship by-law in writing, but the decision is announced by publishing the information on the SRS website. The SRS inserts the information within one working day from the date of taking the decision. The decision shall take effect on the working day following the publication of the information.
An e-service in authorities home page The SRS electronic declaration system