The Latgale Special Economic Zone (Latgale SEZ) was established to foster regional development in Latgale by attracting investments in production, infrastructure, and job creation. Operations began on January 2, 2017, under the "Law on Latgale Special Economic Zone", effective June 20, 2016, and the Law "On the Application of Taxes in Free Ports and Special Economic Zones", effective January 1, 2002. Additionally, it operates under Cabinet Regulation No. 840, titled "Regulations on the Area of the Latgale Special Economic Zone, the Procedure for Defining and Updating the Boundaries of its Territories and Criteria," which took effect on December 24, 2016. The legislation outlines procedures for establishing, managing, and utilizing the Latgale SEZ. Cabinet Regulation No. 840 specifies the areas within the Latgale planning region eligible for special economic zone status, as well as the criteria and processes for defining and updating these boundaries. Meanwhile, Cabinet Regulation No. 106, titled "Regulations on Specimen Forms of Reports of Special Economic Zones and Free Ports Capital Companies and Local Governments and the Procedure for Their Completion and Submission," governs the reporting requirements for entities operating within the SEZ.