Latvia has published the Law of 25 November 2021 on Amendments to the COVID-19 Infection Management Act, which provides further tax support measures for COVID-19. Subject to certain conditions/restrictions, the law provides that taxpayers that are unable to conduct their main business activities from 11 October 2021 due to restrictions imposed for the COVID-19 state of emergency are allowed to request tax payment in installments or a deferral of tax payment up to 30 June 2023. Requests must …