The State Tax Inspectorate is a public institution established under the Ministry of Finance of the Republic of Lithuania and financed from the state budget. It consists of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania and ten county tax inspectorates, which are legal entities that operate bank accounts and have corporate seals and logos.
Tax administration is the core activity of the State Tax Inspectorate. As required by the Republic of Lithuania Law on Tax Administration, the State Tax Inspectorate administers 25 taxes. Conditions and procedures for specific taxes are established by corresponding taxation laws or by associated resolutions of the Government of the Republic of Lithuania.
Our work is guided by the following principles:
- priority goes to international treaties;
- legal regulation and application of taxation;
- equality of taxpayers;
- fairness and universal mandatory taxation;
- prevalence of content over form;