Filing tax returns
Tax returns shall be submitted to the relevant tax administrator within the time limits laid down in the tax law. The deadline for filing a tax return may be extended subject to the procedure and time limits set forth by the central tax administrator. Article 77 of the Law on Tax Administration establishes cases when taxpayers may be temporarily exempted from filing tax returns. Article 78 of the Law on Tax Administration establishes specifics of filing tax returns of a legal person undergoing bankruptcy or restructuring.
Articles 76, 77 and 78 of the Law on Tax Administration of the Republic of Lithuania.
Order No. VA-135 of the Chief of the STI under FM of 09-07-2004 "On the Approval of the Rules for Filing Tax Returns, their Acceptance, Extension of Deadline for Filing thereof and Temporary Exemption of Taxpayers not Engaged in Economic Activities from Filing Tax Returns"