Latvia has published the Law of 8 June 2023 on Amendments to the Law on Taxes and Fees (Duties), which provides for the introduction of a new assessment system to rate taxpayers on their compliance with tax obligations. The system is available for companies and branches of foreign companies, as well as farming, fishing, and individual enterprises if preparing annual financial reports. When determining the overall assessment of a taxpayer's rating in fulfilling tax obligations, the State Reve…