SRS will not deny the small overdue tax payments / day

This also includes the cost of the primary enforcement activities. The cost of the tax administration is the amount of money applied to all taxpayers in the debt recovery process, regardless of the amount of the taxpayer in question.

According to the SRS, the average cost of one tax debt recovery process in 11 months of 2023 was 38.67 euros. The decision on the recovery and primary execution of late tax payments is 2.5 hours and the cost of one human hour is 15.47 euros.

The costs are calculated after the remuneration of 2023 in 11 months and for economic expenses in proportion to the number of employees in the SRS Tax Promotion Board.

The total cost of the recovery process in the 11 months of 2023 was 6 502,400.1 euros, but the actual hours worked were 420,432, so the cost of one human hour in the recovery process is 15.47 euros.

According to the information provided by the SRS at the end of 2023, the tax debt up to € 15 was 37,440 taxpayers, or 21.1% of the total number of debtors. On the other hand, the total amount of EUR 536.96 million was EUR 0.12 million, or 0.02% of the total amount of the debt.

At the same time, the Ministry of Finance (MoF) points out that the SRS will have the opportunity to evaluate and determine the most effective actions to respect the principle of good governance, providing the taxpayer to understand whether the tax payments on it are/not apply to this law.

Such behavior could be, for example, information published on the SRS website on the costs of the institution, which is necessary to decide on the recovery of late tax payments and start recovery.

The MoF draws attention to the fact that the cost is not individual, that is, not one that is calculated in each particular case, but the same in all things.

The MoF also emphasizes that there is no need to dissuade another threshold that has another threshold from which the customs duty debt is to be recovered, as such a condition is already stipulating from the law, which is also governed by the Customs Law and other customs laws.

The MoF also emphasizes that the recovery processes of late tax payments, that is, the processes started for the debt of late tax payments from 15.01 euros will continue and will be completed after the legal entry threshold increase, regardless of the amount of recoverable debt.

Taking into account the current fiscal cadastral values ​​and the minimum real estate tax payment of seven euros per year, the amendments included in the draft law provide that the recovery of tax payments delayed in the real estate tax payments will not be expected if the total debt of the debt is not more than 15 euros.

As a result, the existing statutory tax debt drive threshold will be retained for the delayed real estate tax.

Similarly, the amendments supported by the government stipulate that the tax account paid to the unified tax account, with the exception of customs duties, duties and other public payments, pay the payer twice a month to the payer twice a month.

This means that the first payment calculation for the payments to be paid in the unified tax account will be made to the following monthly period of payment. In contrast, the calculation of the default payment will be made twice a month on the 1st and 15th, then between the periods of the calculation in the budget will remain unchanged.

The amendments provide for cases where the tax account paid to the tax account, except the customs duty, the payment of payments set by other national payments, is not calculated for the taxpayer.

These cases are, for example, if the overdue tax, fee and other state payment has been received before the date of payment of this payment period.

If the late payment of taxes, fees and other nationals has been received until the next calculation date, then the payment of the payment from the final calculation date to the late calculation of the payment until the late payment of taxes, fees and the payment of the payment of the state set.

If the taxpayer has clarified the submitted declaration, the default payment for the additional calculated payment will not be calculated on specific conditions listed in the norm.

If the declaration has been submitted in violation of the deadline for submission of taxes, the payment of payment of taxes, fees and other national payments shall not be calculated if the taxpayer is received from the taxpayer until the term specified in the tax law.

Taking into account that a new European Union De Minimis support regulation is applicable, the law is expected to exclude De minimis support in the fisheries industry – the right of tax administration to divide the tax payments for up to five years.

Conversely, in order to restrict non -registered economic activity, tax evasion and other violations, such as illegal and unauthorized trade in the global web environment, the bill contains a regulation that will not only disable the SRS not only disable the domain name, but also restrict access to the domain name or internet protocol. As a result, the regulation contained in the bill will expand the ability of the SRS to act operatively and make decisions on the names of domain registered outside Latvia, notes the ministry.

On the other hand, in order to ensure the inclusion of correct information in a single electronic working time accounting database, a list of information included in the electronic working time accounting system on the construction site employed on the construction site, as well as on employers and initiators of construction. The inclusion of correct information in this database will improve the quality of data, thus increasing the risk of analysis, explains the MoF.