Recalculation of the Personal Income Tax and refund of the overpayment under the application

Name of the service

Recalculation of the Personal Income Tax and refund of the overpayment under the application.

Recipients of the service

Residents.

Description of the service

Residents of Lithuania who have received income from the sale or other transfer into ownership of unfelled forest, roundwood also non-residents of Lithuania who have received income from the sale or other transfer into ownership of movable property if such type of property must be legally registered in Lithuania from which income tax has been withheld in accordance with the procedure laid down in Article 23 of the Law on Personal Income Tax, have the right to refund the tax.

Service provision term

30 days.

Form of the application

Form FR0464, application for recalculation of income tax and refund of the overpayment.

Documents to be submitted

- Application for recalculation of income tax and refund of the overpayment (FR0464);

- documents evidencing the transactions of acquisition and sale or other transfer into ownership of property.

Service provision methods

By electronic means via My STI area of the portal of the State Tax Inspectorate, directly, by mail.

Service provider

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 Personal Income Tax;

Order No V-21 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 24 January 2003 "On the Rules for Filing an Application for Recalculation of Income Tax".

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.