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Any capacitated civil and legal person can become the member of  Latvian Tax Payers’ Rights Asociation (NMTA) by submitting a written application.

The decision about the admission is made by the board of NMTA, which consider the application during the first board meeting after receiving the application, but no longer than two weeks after the submission of all necessary forms and documents.

The member candidate is invited to give opinion during the board meeting, at which the admission decision shall be made. The absence of the candidate at the board meeting is not regarded as an obstacle to make the admission decision. The decision made by the board is documented in a written document and issued in one week after the admission decision is made.

The decision of rejection can be appealed against in a written document submitted to the Members Assembly. If the application is rejected also at the Members Assembly, then the applicant can reapply only after a year.