Rights and duties of the taxpayer

 

Duties of the taxpayer

The taxpayer must:

1) discharge tax obligations accurately and in due time;

2) cooperate with the tax administrator, follow its lawful instructions and not preclude the exercising of the rights granted upon it by law;

3)  register as a taxpayer in accordance with the procedure prescribed by legal acts, notify in due time and manner about any changes in the data contained in the register of taxpayers;

4) correctly calculate the tax in compliance with tax laws;

5) file tax returns and other documents specified in legal acts in due time;

6) keep accounts, safekeep the accounting documents and registers as well as other documents in accordance with the procedure prescribed by legal acts;

7) create the required conditions for the tax administrator to conduct on-site inspections;

8) supply the tax administrator with all the documents, computerised accounting data and other information required for inspection purposes;

9) legal persons registered in the Republic of Lithuania must inform the State Tax Inspectorate under the Ministry of Finance about any opened and closed accounts of all types in foreign credit institutions no later than within 5 working days from the day of the opening or closing the account. Natural persons shall inform about any opened or closed accounts in foreign country institutions in accordance with the procedure and within deadlines established by the Government of the Republic of Lithuania or its authorized institution;

10) present to the State Tax Inspectorate information about transactions concluded by permanent residents of Lithuania, which meet all the following conditions:

  • when the resident receives funds (including borrowed) from natural or foreign legal persons (hereinafter in this Article - a person) according to concluded transactions;
  • when the sum paid by a person to a resident during one calendar year in cash exceeds EUR 15 000 according to one transaction or several transactions concluded with the same person;
  • transactions are not in a notarial form;
  • a resident does not receive income, which has been declared to the tax administrator in the procedure prescribed by other tax laws under transactions.

11) perform other duties provided for in the Law on Tax Administration and other laws and their subordinate legislation, for example:

  • must no later than within 10 days (unless the tax administrator has set a longer period of time) from the day of submission of the tax administrator's instruction indicated in paragraph 13 of Article 33 of the Law on Tax Administration present to the State Tax Inspectorate explanations about the sources of acquisition of assets and receipt of income, and to substantiate them.  

LEGAL INFORMATION

Articles 40, 41, 42 and 421 of the Law on Tax Administration.   

Rights of the taxpayer

When performing its functions, the tax administrator (officer) shall not breach the rights of taxpayers. A taxpayer shall have the right:

1) to receive from the tax administrator, free of charge, information about taxes, tax reliefs, effective tax legislation and other information necessary to discharge tax obligations;

2) to receive consultancy on tax payment issues;

3) to request that tax overpayments be refunded (credited) in due time;

4) to directly participate or be represented (unless the laws explicitly prohibit such representation) by a legal or authorised representative in legal relations with the tax administrator, and also with respect to tax dispute settlement institutions;

5) to take part in the tax inspection process;

6) to provide explanations and replies concerning the inspection report;

7) to receive decisions on the approval of an inspection report and other decisions by the tax administrator related to the amount of tax obligations;

8) to refuse to comply with any illegal instructions of the tax administrator, including the right to refuse to provide information if the instruction given relates to the data which is not at the disposal of the taxpayer and which the taxpayer does not have to collect under effective legal acts;

9) to demand that the tax administrator, when performing administrative actions in respect of the taxpayer, should strictly comply with the procedures prescribed by tax legislation and should not exceed the powers conferred upon it;

10) to request that the secrecy of information about the taxpayer be ensured;

11) to request compensation for damage to property or non-pecuniary damage caused by illegal acts of the tax administrator;

12) to appeal, in accordance with the procedure prescribed by law, against any action or failure to act by the tax administrator (officer);

13) to exercise other rights granted by the Law on Tax Administration and other laws and subordinate legal acts, such as:

  • to refer to the tax administrator for the decision to defer the deadline for the discharge of arrears in payments;
  • to refer to the tax administrator for the decision to spread arrears in payments;
  • to refer for exemption from penalties and late payment interest;
  • to agree with the tax administrator on tax amount;
  • to revise tax return;
  • to submit an application for the extension of the deadline for filing tax returns;
  • to submit an application for temporary exemption from filing tax returns and/or other documents;
  • to submit an application for the return of tax overpayment (difference) or crediting;
  • to submit an application for the consent to proposed application of provisions of tax legal acts to a future transaction.

LEGAL INFORMATION

Articles 36, 37, 371, 38 and 39 of the Law on Tax Administration.