Translated using Hugo.lv
Extension of the period for payment of customs duties
Selected Organization: VALSTS IEŅĒMUMU DIENESTS
Brief description:
Tax relief, which ensures the distribution of customs duties, the related late payment and the payment of the fine for a period of up to one year or up to five years.
Beneficiaries:
Private law legal persons
Taxpayers for which customs duties and other payments administered by customs authorities have been calculated in addition to payment in the State budget.
Period:
The SRS shall take a decision within one month from the date of receipt of the application.
Process description
Documents and forms
Other information
1. solis / Service requests
An application shall be submitted in a free form or in a form recommended by the State Revenue Service.
May submit a submission:
- by connecting electronically to the Electronic Declaration System of the State Revenue Service (EDS);
- electronically by means of a secure electronic signature;
- by post;
- in presence at the State Revenue Service.
If the application is prepared in a free form, it shall specify the following information:
- the given name, surname, personal identity number of the taxpayer - the name of the natural person (registration code for economic operators) or the name and registration code of the legal person;
- contact details (telephone number, e-mail address)
- a detailed justification (motivation) for why an extension of the payment deadline is necessary;
- Section 24 of the Law on Taxes and Duties and the paragraph under which an extension of the period of payment is requested;
- a tax for which an extension of the period of payment is requested, for which time the monthly payments will be made during the period of grace (if granted).

1. If the taxpayer wishes to split the payment of the tax payments within the time limits for a period of up to one year, the taxpayer shall submit a reasoned application to the tax administration not later than 15 days after the date of entry into the payment period.
2. If the taxpayer wishes to split into the time limits for a period of up to five years the amount of the tax payment calculated as a result of the control carried out by the tax administration (inspection, audit), the payment of the late payment and the fine for the penalty, as well as to allocate for a period of up to five years the amount of the tax payment calculated as a result of the verification of the compliance of the data carried out by the tax administration and the late payment, to the taxpayer, the tax administration must submit:
- a reasoned application three days before the time period for payment of payments is entered;
- the legal person drawing up the annual report shall attach the operational balance sheet, the profit or loss account and the cash flow report to the first date of the month of submission;
- if the amount of the amount to be suspended or distributed in one form of tax exceeds EUR 14 300, the tax administration shall have the right to claim a security in respect of that tax on the property belonging to the taxpayer or the guarantee issued by the credit institution;
- if the taxable person wishes to split the payment of the customs duty within the time limits, the taxable person must lodge a guarantee for the provision of customs duty and pay the credit interest in accordance with Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing Article 112 of the Union Customs Code.
Documents to be submitted
An e-service in authorities home page
On the spot Valsts ieņēmumu dienests
Adrese: Talejas iela 1, Rīga, LV-1026
Tālrunis: 67120000
Fakss:
Other contact details:
Mail SRS customs board
Adrese: Talejas iela 1, Rīga, LV-1026
Tālrunis:
Fakss:
Other contact details: Jāizmanto pasta indekss LV-1978
2. solis / Receipt of services
The taxpayer receives the decision in the SRS Electronic Declaration System, if there is an EDS user, if it is not an EDS user, then sends it to the declared place of residence or legal address.
An e-service in authorities home page The SRS electronic declaration system
Mail State Revenue Service
Adrese: Talejas iela 1, Rīga, LV-1026
Tālrunis:
Fakss:
Other contact details: Jāizmanto pasta indekss LV-1978