Information on taxes and tax exemptions

The CSDD draws attention to the fact that the tax period for the vehicle maintenance tax is every calendar year. Some CSDD customers pay vehicle maintenance tax for the current calendar year by conducting an annual state technical inspection, which means that in some cases the vehicle maintenance tax is not paid on time in the respective calendar year, thus creating unfavorable legal and factual consequences for the taxpayer, because the unpaid tax payment is considered as a tax debt.

For example, if no vehicle operation tax has been paid for two, three or more axles or semi-trailers in the previous calendar years, the vehicle operation tax rate for the trailer or semi-trailer for the previous calendar years is calculated as being towed by a three-axle truck with a motor axle suspension, but the semi-trailer is towed by a three-axle fifth wheel tractor with a mechanical suspension on the driving axle, ie by applying the maximum rate of vehicle maintenance tax to trailers and semi-trailers.

At the beginning of a new calendar year before making the payment of the vehicle operation tax for 2022 or before receiving the services of the CSDD, which provides for the payment of the vehicle operation tax for the control of 2022, CSDD advises to declare the vehicle, for which the person, whose rights to obtain a vehicle operation tax relief has been specified in regulatory enactments, wants to use its tax benefits in 2022.

Electronic declarations of such tax benefits can be made by large families, people with disabilities and farmers. Execution of this declaration will significantly facilitate the payment of taxes in electronic payment systems by automatically generating a payment template with the already applied applicable relief. The declaration of tax exemption can be made in the section “Penalties, Violations and Taxes” of e.csdd.lv in the sub-section “Declaration of Tax Relief”.