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General Remarks: Returns, Procedure, Appeals

The only taxes for which the taxpayer need not furnish a return are the tax on income from capital and the tax on income from rural estate. For all others, a return must be furnished annually (on a date which will be mentioned in dealing with the assessment of each tax), except for tax on income from urban estate, for which returns are triennial.

These returns are sent to the tax inspectors, who have wide powers to obtain from public administrations and enterprises and from the taxpayer all information necessary for checking the returns.

The tax is assessed by “tax committees”, presided over by inspectors of the Administration, who are aided by assessors chosen from among taxpayers. A fortiori these committees have the same rights of control and enquiry as tax inspectors.

Taxpayers may contest the decisions of committees, first by appealing to the committee and then by appeal to the “Central Tax Committee” at Riga, which is made up of officials of the different administrations and representatives of taxpayers. A final appeal lies with the Senate — that is, the first chamber of the legislative body.

These appeals must be lodged within certain time-limits fixed for each case and varying, as a rule, from a fortnight to one month from the date of serving the assessment notice.

Further, failure to make a return or to observe the provisions of the law and the orders of committees and refusal to comply with the requests of committees or inspectors for information render the offender liable to a fine and may deprive him of his rights of appeal.

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