Acceptance of the complaints and requests

Name of the service

Acceptance of the complaints and requests.

Recipients of the service

Natural and legal persons.

Description of the service

Tax payers may submit various requests and complaints to the State Tax Inspectorate (hereinafter — STI).

Service description does not apply to those requests and complaints the submission and examination of which is regulated by special legal rules.

Service description shall not apply to requests and/or complaints of persons with regard to:

- publication of official STI information;

- consultations, responses and explanations related to the calculation of payable taxes, declaration, payment, performance of other tax procedures, clarification of the provisions of legal acts on taxes;

- tax disputes;

- decisions taken by the Tax Administrator (failure to take decisions) which are considered in accordance with the procedure established in Article 145 of the Law on Tax Administration of the Republic of Lithuania.

In case where a person's request/complaint is addressed to several institutions and its examination falls within the competence of several institutions and STI is the first addressee indicated, the consideration of the request/complaint is organised and responded by the STI.

Service provision term

Personal request has to be examined and a response has to be provided no later than within 20 working days from its receipt.  Personal complaint shall be investigated and the decision of the administrative procedure shall be made within 20 working days from the commencement of the administrative procedure.

Service provision methods

In writing (by submitting in person, sending by mail), verbally (by phone or upon arrival at the STI) and by electronic means.

Requests and complaints submitted by e-mail shall be drafted so as STI could recognise the format of the electronic document, would be able to open and process it in the work organisation and document management system of the STI, to recognise its content, identify electronic signature and the person having submitted the request and/or complaint.

Service provider

State Tax Inspectorate under the Minister of Finance of the Republic of Lithuania.

County State Tax Inspectorates.

Supervisor of the service

Information on the supervisor of the service is provided via telephone of the Tax Information Centre:

1882 or 8 700 55 882 in case of calling from all main telecommunication operator networks in Lithuania;

 +370 5 255 3190, in case of calling from abroad.


Law on Public Administration of the Republic of Lithuania;

Resolution No 875 of the Government of the Republic of Lithuania of 22 August 2007 ‘On the Approval of Rules for Investigation of Personal Requests and Personal Service in Public Administration Institutions, Organisations and Other Public Administration Entities';

Order No VA-77 of the Head of the State Tax Inspectorate under the Ministry of Finance of 17 December 2007 ‘On the Approval of Rules for Personal Service in the State Tax Inspectorate'.

The legislation is available on the website of the Register of Legal Acts at In case of any amendments to the legislation, please see the acting edition of the document.