Terms of use

In Latvian

In Russian

MindLink terms of use 

The following rules apply to all information and material posted on the MindLink Latvia website and do not apply to the use of any other websites that may be accessed from MindLink via external links.

These rules do not apply to any tax and legal services rendered under an agreement signed between PricewaterhouseCoopers SIA and its client.


1. MindLink – an interactive website located at www.mindlink.lv, www.nodoklis.lv, and www.taxes.lv where authorised users may access information on taxes and the business environment in Latvia in accordance with this Agreement and the published terms and conditions of MindLink.

2. PwC – PricewaterhouseCoopers SIA, registration No. 40003142793.

3. The Client – an individual who is an authorised user of MindLink.

4. My account – the data received about the Client which is necessary to enable the administration of MindLink:

  • personal information – details of the Client;
  • company information – details of the Client’s employer (if relevant), the selected terms of subscription, and other authorised users registered by the Client’s employer (if relevant); and
  • questions – any questions asked by the Client and other authorised users registered by the Client’s employer and our answers to them.

5. Cookies – information sent by a MindLink server to a user’s browser. The information stored in the cookie may be accessed by that server when the user returns to the website. A cookie may hold a wide variety of information, including the number of times the Client or user has accessed the site or opened a particular page. Activated cookies let PwC recognise the Client’s browser and provide the Client with certain additional opportunities.

6. Other PricewaterhouseCoopers firms – the PricewaterhouseCoopers network of independent member firms, which includes any entity that carries on business under a name that includes all or any part of the PricewaterhouseCoopers name, is a direct or indirect affiliate or subsidiary of a PricewaterhouseCoopers entity or is otherwise within (or associated or connected with an entity within) or is a correspondent firm of the worldwide network of PricewaterhouseCoopers firms (e.g. Landwell), where “entities” or “entity” includes partnerships, firms, corporations or other entities wherever located.

7. Subscription – a non-exclusive right to access MindLink without permission to be disclosed to third parties.

Privacy policy

Personal data processing

1. PwC only processes any received personal data in accordance with purposes outlined in this Privacy Statement and the Personal Data Protection Act and other legal requirements.

2. In the process of administering MindLink, PwC is allowed to receive information containing personal data either –

  • directly where the Client is asked to provide certain data (such as name, surname, email address and position); or
  • indirectly by using cookies and other technical means to monitor the Client’s use of the site, or information from the Client’s employer who provides us with information about you with your consent.

3. The personal data received is processed for the following purposes:

  • to enable the administration of MindLink; and
  • to inform the Client about services, products and opportunities provided by PwC and other PricewaterhouseCoopers firms unless the Client unsubscribes from receiving such information (the Client may unsubscribe at any time.)

4. The Client may request –

  • information on their personal data processed by MindLink,
  • any correction to their personal data processed by MindLink, and
  • deletion of their personal data processed by MindLink.

5. The Client may request information on or any correction to their personal data processed by MindLink by sending a request to mindlink@lv.pwc.com or to the MindLink contact person at their company.

6. The Client may request deletion of their personal data processed by MindLink by sending a request to mindlink@lv.pwc.com. PwC may refuse to delete any personal data that is necessary for enabling the administration of MindLink.

7. The Client’s personal data will be stored for as long as it is necessary for the purposes stated in these rules.

8. If a Client acts on behalf of any other authorised users registered by their employer or provides PwC with information about those users, the Client guarantees that the authorised representative of those users has received their consent for PwC to process their personal data.

Personal data disclosure to third parties

1. PwC is a separate and independent legal entity that operates within the PricewaterhouseCoopers network of member firms and controls the use of personal data received by MindLink.

2. As an exception and only for the purposes stated in these rules, PwC may transfer personal data provided by the Client to other PricewaterhouseCoopers firms.

3. In the exceptional case stated above, personal data may be transferred to countries that have not introduced personal data protection standards developed by the European Union. Such personal data transferred by PwC will be accessible only to certain employees who process Client requests or administer MindLink.

4. Internal personal data protection rules developed according to EU standards are binding on all PricewaterhouseCoopers firms. All PricewaterhouseCoopers firms also provide the required technological solutions for protecting personal data in electronic form. However, it is not possible to fully protect from illegal actions taken by third parties aimed at acquiring electronically processed information, and therefore PwC does not take responsibility for such cases if reasonable safety measures are taken with respect to data processing.

Use of cookies in MindLink.lv web resources
Cookies are details the MindLink server sends to your web browser. When a Customer revisits MindLink, the server can access cookies. The cookies used by MindLink allow PwC to authenticate Customers and to process statistics relating to how the website is used and which pages are visited. The enabled cookies allow PwC to recognise the Customer’s browser and to provide Customers with certain options. The MindLink website does not use third-party cookies.
If you want to revoke your consent to the placement of cookies, you can delete all the cookies stored in your browser and set up your browser to block the storage of cookies. By clicking on the Help button in your browser, you can find out how to prevent it from storing cookies and what cookies are stored, and delete them if you want to. But remember that without accepting certain cookies, you may be unable to properly use the features and services of the MindLink website.

MindLink information restrictions

Information made available through MindLink is for general guidance on matters of interest only. The application of laws to a particular situation may vary widely according to the relevant facts and circumstances.

Information is made available through MindLink on the understanding that it does not constitute legal, accounting, tax or other professional advice or services rendered considering the specific circumstances of a Client or their company.

PricewaterhouseCoopers is not responsible for any errors or omissions, nor for results obtained from relying on general information made available through MindLink. PricewaterhouseCoopers will not be liable for any use made of information made available through MindLink.

Copyright and comments

All information posted on MindLink is PwC’s property protected by copyright law. If any such information is a third party’s property, the author is mentioned specifically.

The Client is permitted to prepare printouts of information posted on MindLink for internal use at their company for the needs of its authorised users in relation to performance of their professional duties for the benefit of the company. Any other action, including but not limited to reproducing, copying and using such information for commercial purposes, is not permitted without PwC’s prior written consent.

Any Client using information made available through MindLink for purposes allowed by these rules or copyright law is required to refer to the author, PwC or another author mentioned in the article.

PwC takes no responsibility for comments posted by Clients or third parties in the interactive section of MindLink and does not directly or indirectly support any information included in such comments, opinions or statements made by those persons.

Clients and third parties posting comments in the interactive or other sections of MindLink must refrain from posting any defamatory or other illegal information and ensure that their comments comply with applicable Latvian legislation.

PwC may delete any comments posted on MindLink that are considered inappropriate for any reason.

Client’s duties and limitations of MindLink operations

Each Client is assigned a unique password that may be used only by that Client and may not be handed over to other persons. If PwC discovers that a password is used by two or more persons, PwC may disable that password and deny access to MindLink.

If PwC finds after allocating a password to the Client that PwC is unable to provide MindLink services to the Client because of auditor independence or any other risk management restrictions binding on PwC, PwC reserves the right to deactivate the password and deny the Client access to MindLink. No invoice issued in this case.

PwC will make all efforts to ensure the operation, quality and functionality of MindLink. However, the Client agrees that PwC may be unable to guarantee the operation, quality and functionality of MindLink at all times. Access by the company and authorised users to MindLink may be cancelled, limited or delayed for any reason beyond PwC’s control. The company agrees that PwC is released from the obligation to cover any resulting damages.

PwC may suspend the Client’s access to MindLink or any information posted on MindLink either fully or partly –

  • to improve MindLink and introduce any changes to it;
  • to comply with orders or requirements made any national, local, judicial, administrative or other authority; and
  • if PwC has reason to believe that the Client is using MindLink in breach to these rules.


The Client and PwC undertake not to disclose to third parties any information received from each other that may be reasonably considered confidential, including but not limited to the Client’s usernames and passwords, without the prior written consent of the other party.

Payment terms

By accepting a MindLink password the Client agrees to pay a PwC invoice for using MindLink on or before the date specified on the invoice. PwC may charge 0.5% interest on any outstanding invoice amount for each day overdue, the Client has responsibility to pay the calculated interest on late payment.

If a PwC invoice remains unpaid within 14 days after it is issued, PwC may deactivate the Client’s password and deny access to MindLink.

If the Client has delayed the payment of the invoice for 3 months, PwC is entitled to pass the case to the debt recovery partner, in accordance with PwC policy.

The invoices are prepared electronically and are valid without signature.

Client receives an email reminder not later than 15 days before the subscription period end. After the subscription period ends, the subscription period is automatically extended for the same subscription level and the same number of months, if Client has not expressed wish to change the subscription level or close the subscription.

Inga Ķempele
Tel: 6709 4400
© 2020 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.  | Last updated: 06.05.2020