Paper is devoted to one of the topical questions of modern public administration - development of the competence approach to human resources management for Latvian State Revenue Service, focusing on the development of proposals for customs units to improve the performance. Previous research on the link between HRM and performance has focused almost exclusively on HR strategies and policies and has neglected process and implementation. This paper presents some evidence to show that HRM and process management interaction is important also for tax and customs authorities. The study led to the establishment concept proposals for improvement of the competence model for the integrated tax and customs authorities.