Issue/cancellation of authorisations to acquire (use) dehydrated ethyl alcohol intended for the production of bioethyl tributyl ether exempt from excise duty

Name of the service

Issue/cancellation of authorisations to acquire (use) dehydrated ethyl alcohol intended for the production of bioethyl tributyl ether exempt from excise duty.

Recipients of the service

Natural and legal entities.

Description of the service

The persons wishing to acquire (import) dehydrated ethyl alcohol intended for the production of bioethyl tributyl ether exempt from excise duty must apply to the Tax Administrator of the issue of an authorisation.

The persons may also apply to the Tax Administrator for cancellation of the authorisation. Upon cancellation of the authorisation, the original authorisation must be returned to the Tax Administrator. 

Service provision term

The authorisation shall be issued within 5 working days from the date of receipt of the application and annexes thereto.

Form of the application

The form of the application was approved by Order No VA-18 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 21 February 2006 "On the Acquisition of Dehydrated Ethyl Alcohol Intended for the Production of Bioethyl Tributyl Ether Exempt from Excise Duty".

Documents to be submitted

In order to obtain an authorisation, the following documents must be submitted:

- model application;

- copy of the bioethyl tributyl ether production technology regulation or production technology description;

- copies of the bioethyl tributyl ether production equipment technological schemes;

- copies of the technological schemes of the tanks in which dehydrated ethyl alcohol will be stored;

- copies of the certificates of metrological controls of used dehydrated ethyl alcohol measuring instruments;

- copies of licences (authorisations) if the proposed activity is licenced or may be carried out only according to the respective authorisations;

- application for registration of tanks in which the dehydrated ethyl alcohol will be stored if person has not registered his/her tanks.

In order to cancel the authorisation, a free-format application must be submitted.

Service provision methods

Directly, by mail, e-mail vmi@vmi.lt. In case of sending by e-mail, the original application and annexes thereto must be delivered when collecting the authorisation.

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.

Legislation

Republic of Lithuania Law on Tax Administration;

Republic of Lithuania Law on Excise Duty;

Republic of Lithuania Law on Energy from Renewable Sources;

Order No 1K-046 of the Minister of Finance of the Republic of Lithuania of 6 February 2006 "On the Approval of the Description of Procedure for Applying Excise Tax Reliefs on Dehydrated Ethyl Alcohol Intended for the Production of Bioethyl Tributyl Ether in Accordance with the Procedure Prescribed in the Republic of Lithuania Law on Biofuel, Biofuels for Transport and Bio-oils";

Order No VA-18 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 21 February 2006 "On the Acquisition of Dehydrated Ethyl Alcohol Intended for Production of Bioethyl Tributyl Ether Exempt from Excise Duty".

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