Procedure for appealing decisions adopted by tax administrator

Procedure for appealing decisions adopted by tax administrator 

Tax disputes are disputes arising between a taxpayer and a tax administrator over a decision on the approval of an inspection report or any other similar decision on the basis of which the tax is calculated anew and the taxpayer is instructed to pay it, also over a decision made by a tax administrator to refuse the refund (crediting) of a tax overpayment (tax difference).

Disputes over a decision of the tax administrator to refuse exemption from penalties and/or late payment interest as well as against the crediting of a tax overpayment of the taxpayer are also examined in accordance with the procedure established for the examination of tax disputes.

The central tax administrator, Commission on Tax Disputes under the Government of the Republic of Lithuania (pre-trial institutions examining tax disputes) and court examine tax disputes.

Tax disputes shall be subject to a mandatory pre-trial dispute settlement procedure. This provision shall not limit the taxpayer's right to appeal directly to court after the tax administrator adopts a relevant decision in a tax dispute.

Tax administrator's decisions on the approval of an inspection report or decisions of similar nature on the basis whereof the tax is calculated anew and the taxpayer is instructed to pay it, decisions to refuse the refund (crediting) of a tax overpayment (tax difference), decisions not to refuse exemption from penalties and/or late payment interest and crediting of tax overpayment of the taxpayer may be appealed in the procedure prescribed in Chapter IX of the Law on Tax Administration of the Republic of Lithuania (hereinafter – TAL):
1.    if such a decision was made by a County State Tax Inspectorate (hereinafter - the CSTI), it may be appealed no later than within 20 (twenty) days from the day of delivery of this decision to the taxpayer to the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (hereinafter - STI under FM; address Vasario 16-sios g. 14, 01514 Vilnius) via the CSTI having made the decision (CSTI addresses are published on the website of the  State Tax Inspectorate at http://www.vmi.lt/cms/aptarnavimo-skyriai);
2.    if such as decision was made by the STI under FM, it may be appealed no later than within 20 (twenty) days from the day of delivery of this decision to the taxpayer to the Commission on Tax Disputes under the Government of the Republic of Lithuania (Vilniaus g. 27, 01402 Vilnius), filing the claim via the STI under FM (Vasario 16-sios g. 14, 01514 Vilnius). Decisions of STI under FM on tax dispute (adopted in pre-trial examination of an appeal regarding the above-indicated CSTI decision) may be appealed in accordance with the procedure prescribed in Chapter IX of the TAL no later than within 20 (twenty) days from the day of delivery of this decision to the taxpayer depending on choice: either to the Commission on Tax Disputes under the Government of the Republic of Lithuania (Vilniaus g. 27, 01402 Vilnius) filing the claim via the STI under FM (Vasario 16-sios g. 14, 01514 Vilnius), or Vilnius Regional Administrative Court (Žygimantų g. 2, 01102 Vilnius).

Other disputes between a taxpayer and a tax administrator shall not be considered tax disputes. Other decisions of the tax administrator, which are not subject to the tax dispute examination procedure prescribed in Chapter IX of the TAL may be appealed in accordance with the procedure laid down in the Law on Administrative Proceedings of the Republic of Lithuania (hereinafter — APL):
1.    If a decision was made by the CSTI, it may be appealed no later than within 1 (one) month from the day of the submission of this decision to that regional administrative court, within the jurisdiction whereof is the headquarters of the CSTI having adopted the decision, i.e.:
1.1.  if the decision was made by Alytus CSTI — Kaunas Regional Administrative Court located at A.Mickevičiaus g. 8 A, 44312 Kaunas;
1.2.  if the decision was made by Kaunas CSTI — Kaunas Regional Administrative Court located at A.Mickevičiaus g. 8 A, 44312 Kaunas;
1.3.  if the decision was made by Klaipėdos CSTI — Klaipėda Regional Administrative Court located at Galinio Pylimo g. 9, 91230 Klaipėda;
1.4.  if the decision was made by Marijampolė CSTI — Kaunas Regional Administrative Court located at A.Mickevičiaus g. 8 A, 44312 Kaunas;
1.5.  if the decision was made by Panevėžys CSTI — Panevėžys Regional Administrative Court located at Respublikos g. 62, 35158 Panevėžys;
1.6.  if the decision was made by Šiauliai CSTI — Šiauliai Regional Administrative Court located at Dvaro g. 80, 76298 Šiauliai;
1.7.  if the decision was made by Tauragė CSTI — Klaipėda Regional Administrative Court located at Galinio Pylimo g. 9, 91230 Klaipėda;
1.8.  if the decision was made by Telšiai CSTI — Šiauliai Regional Administrative Court located at Dvaro g. 80, 76298 Šiauliai;
1.9.  if the decision was made by Utena CSTI — Panevėžys Regional Administrative Court located at Respublikos g. 62, 35158 Panevėžys;
1.10.  if the decision was made by Vilnius CSTI — Vilnius Regional Administrative Court located at Žygimantų g. 2, 01102 Vilnius;
2.    if the decision was made by the STI under FM and if having appealed this decision a dispute would arise over taxes, other mandatory payments, fees (tax case rather than tax dispute), it may be appealed no later than within 1 (one) month from the day of the submission of this decision to Vilnius Regional Administrative Court (Žygimantų g. 2, 01102 Vilnius);
3.    if STI under FM made another decision (not a tax case and not a tax dispute), it may be appealed no later than within 1 (one) month from the day of the submission of this decision to, depending on choice: the Chief Administrative Disputes Commission (Vilniaus g. 27, 01402 Vilnius) or Vilnius Regional Administrative Court (Žygimantų g. 2, 01102 Vilnius).

Notes:
-    when it comes to decisions made by CSTI and STI under FM, please note that according to paragraph 3 of Article 22 of the APL, in cases established by laws, a pre-trial dispute examination instance is mandatory, when a respective decision may be appealed solely to a particular administrative disputes commission or another pre-trial examination institution;
-    when it comes to decisions made by STI under FM, please note that paragraph 2 of Article 19  of the APL lists exceptions with regard to decisions which must be appealed directly to  Vilnius Regional Administrative Court.
 
Legal information

Articles 144-161 of the Law on Tax Administration of the Republic of Lithuania.

Law on Administrative Proceedings of the Republic of Lithuania.