Refund/set-off of other taxes under the form FR0781

Service name

Refund/set-off of other taxes under the form FR0781.

Service recipients

Natural and legal persons.

Description of the service

 

Taxpayers may submit an application for the refund of overpayments/differences of taxes, state duties and other charges administered by the State Tax Inspectorate (thereinafter — STI) as well as other taxes/contributions not administered by the STI but paid into the collection accounts of the state budget.

Service provision length

30 calendar days

Application form

Application for the Refund/Set-off of a Tax Overpayment / Difference, form FR0781.

Documents to be submitted

- Application for the Refund/Set-off of a Tax Overpayment/Difference FR0781;

- data/documents or copies thereof evidencing the overpayment/difference of the taxes administered by the STI and/or certifying payment of taxes, fines or contributions not administered by the STI.

Service provision methods 

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

Service provider

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

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

 

Republic of Lithuania Law on Tax Administration;

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. VA-186 of 7 December 2004 "Concerning refunds/set-offs of tax overpayments/differences".

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.