Consulting the taxpayers

 

Prior commitment of the tax administrator on application of provisions of tax legislation

A taxpayer shall have the right to refer to the tax administrator with a request to consent to the proposed application of provisions of tax legislation to future transaction (hereinafter - request).

Future transaction shall mean a transaction, economic operation or any other group thereof of the taxpayer, the execution whereof shall be started after the day of submission of a request to the tax administrator.

A request cannot be submitted for tax amount.

In the request, the taxpayer shall:

  • exactly and clearly describe the future transaction, circumstances wherewith the taxation is to be associated in accordance with tax laws, and applicable provisions of tax laws;
  • present other information and proof whereby he substantiates the proposed application of provisions of tax legislation.  

The tax administrator shall make a decision on the request within 60 days from the day of its receipt.

30 days shall be additionally allocated for the examination of requests received before 1 July 2013.

The deadline for the examination of the request may be extended for another 60 days at the decision of the tax administrator, if additional investigation is necessary for the examination of the request.

Having examined the request, a tax administration shall make one of the following decisions:

  • to approve the application of provisions of tax legislation indicated in the request to future transaction;
  • to reject the application of provisions of tax legislation indicated in the request to future transaction.

The tax administrator shall not apply a decision on request, if it determines during the tax inspection that factual transaction execution circumstances do not meet the circumstances indicated in the taxpayer's request.

A taxpayer shall not be obliged to follow the decision of the tax administrator.

Legal information

Article 37¹ of the Law on Tax Administrator (took effect on 01-01-2012).

Order No. VA-105 of the Chief of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 19 October 2011 "On the Approval of the Rules for the Submission of a Request of the Taxpayer for the Approval of Application of Provisions of Tax Legislation to a Future Transaction, Examination of the Request, Adoption of the Decision Obligating the Tax Administrator and the Amendment thereof".

Order No. VA-106 of the Chief of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 21 October 2011 "On the Approval of the Rules for the Submission of a Taxpayer's Request to Consent to the Principles of Pricing of a Future Controlled Transaction, Adoption and Amendment of the Decision Obligating the Tax Administrator".

Consulting the Taxpayers

Consultancy to taxpayers on specific tax issues shall be provided by a tax administrator in accordance with the procedure and ways set by the central tax administrator. The taxpayer shall not be obliged to comply with the tax advice provided.

LEGAL INFORMATION

Article 37 of the Law on Tax Administration.

Order No. VA-66  of the Chief of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 9 October 2007 "On the Approval of the Rules for the Provision of Advice and Information in the State Tax Inspectorate".