Deregistration of Lithuanian legal entities and branches and representative offices of foreign legal entities from the Taxpayer Register

Service name

Deregistration of Lithuanian legal entities and branches and representative offices of foreign legal entities from the Taxpayer Register.

Service recipients

Lithuanian legal entities and branches and representative offices of foreign legal entities (thereinafter — legal entities).

Service description

 

The Tax Administrator having received information from the Legal Entities Register (thereinafter — LER) about the legal status "under liquidation" assigned to a Lithuanian legal entity or a relevant application from a branch/representative office of a foreign legal entity shall issue to the legal entity a notice of actions to be taken on a mandatory basis. On completion of such actions, the Tax Administrator shall submit Form JAR-PBA to the LER Manager and shall give a notice thereof to the legal entity.

Legal entities shall be deregistered from the Taxpayer's Register according to the data provided by the LER.

Service provision length

30 days, if legal entity has no arrears of payments to the budgets and monetary funds.

Documents to be submitted

Branches and representative offices of foreign legal entities shall submit:

- an application concerning the submission of Form JAR-PBA to the LER Manager;

- a decision of the foreign legal entity to terminate activities of the branch/representative of the foreign legal entity.

Service provision methods 

Electronically via the STI‘s website (Mano VMI), by personal visit, by post.

Service provider

County State Tax Inspectorates.

Service manager

Information about the service manager can be obtained by calling the Tax Information Centre:

tel. No. 1882 or 8 700 55 882 from the networks of all the main Lithuanian telecommunications operators;

tel. No.   +370 5 255 3190 from abroad.

Legal acts

 

Civil Code of the Republic of Lithuania;

Republic of Lithuania Law on Tax Administration;

Resolution of the Government of the Republic of Lithuania No. 1059 of 6 September 2000 "Concerning establishment of the Taxpayers' Register and approval of its regulations";

Resolution of the Government of the Republic of Lithuania No. 1407 of 12 November 2003 "Concerning establishment of the Legal Persons' Register and approval of the regulations of the Legal Persons' Register";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania, Director General of the Customs Department under the Ministry of Finance, and Director of the State Social Insurance Fund Board under the Ministry of Social Security and Labour No. VA-124/1B-671/V-257 of 30 June 2004 "Concerning approval of the rules regarding notice submission to the manager of Legal Person Register of legal person‘s under liquidation, branch/representative office's of a foreign legal person settlement with budgets and monetary funds".

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.