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Identifikators:268558
Autors:
Vērtējums:
Publicēts: 10.02.2009.
Valoda: Angļu
Līmenis: Augstskolas
Literatūras saraksts: Nav
Atsauces: Nav
Laikposms: 2007.g. - 2007.g.
Darba fragmentsAizvērt

Today the SRS is an institution of direct governance under the supervision of Minister of Finance that ensures the accounting of tax payments and registration of taxpayers, collection of state taxes, fees and other mandatory payments determined by state in the territory of the Republic of Latvia, collection taxes, fees and other mandatory payments into the EU budget, and also ensures the collection of duties, fees and other mandatory payments on customs border, carries out the policy of state customs, implements efficient protection of society and environment and ensures the observation of customs regulations on the external border of the EU and the state territory, balancing it with promotion of legal external trade. Main legal acts regulating the operation of the SRS are: the law „On the State Revenue Service”, law „On Taxes and Fees”, Customs law, the European Union Customs code and regulations of its introduction, law „On Prevention of Conflict of Interest in Activities of Public Officials”,
State Civil Service law, Labour law, Labour Protection law and other legal provisions

The Objectives of the SRS
• ensure equal terms for all taxpayers in the state;
• promote tax compliance ;
• form the civic consciousness about the necessity of paying taxes and voluntary tax payment;
• promote trade and entrepreneurship;
• ensure diverse and qualitative service for clients;
• protect society, economy and environment, developing the detection and prevention of violation of customs regulations and criminal offences.

The Main Tasks of the SRS
• ensure the collection of the state taxes, fees and other mandatory payments administered by the SRS in the territory of Latvia and on customs border, as well as the collection of taxes, fees and other mandatory payments for the EU budget;
• implement state customs policy and ensure the protection of customs border;
• prevent and detect criminal offences in the sphere of state taxes, fees and other state mandatory payments, as well as in the sphere of customs affairs;
• ensure the training of the SRS officials (employees), as well as consult taxpayers according to the procedure determined by the legal provisions in issues of application of tax legislation;
• register taxpayers in accordance with the procedure determined by legal provisions and control the conformity of registration documents to the requirements of laws and actual situation;
• ensure the implementation of legal provisions regulating the movement of excise goods, react to international situation in the sphere of safety and protect the society and environment from outer threat;
• protect the EU external border and co-operate with other national and international institutions;
• ensure the compliance of SRS performance with the priorities of the EU.

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