Takeover of tax arrears

Service name 

Takeover of tax arrears.

Service recipients 

Legal and natural persons.

Service description

 

Tax arrears by taxpayers shall be taken over on the basis of an agreement on takeover of tax arrears concluded, in the prescribed form, by the taxpayer and the State Tax Inspectorate (thereinafter — STI).

Tax arrears of a taxpayer may be taken over by a legal person or another organisation or a natural person.

The arrear can not be taken over if the successor of the debt is under the liquidation or going bankrupt, when restructuring proceedings have been instituted, or the successor of the debt has tax arrears itself, or when a tax dispute is pending over the tax arrear.

Document forms and submission term

Agreement on takeover of tax arrears, form FR0326. Used when the successor of the debt is a legal person.

Commitment on takeover of tax arrears, form FR0785. Used when the successor of the debt is a natural person.  

Application for consent to takeover the tax arrears, form FR0327.

Agreement or commitment on takeover of tax arrears (FR0326 or FR0785) should be signed no later than in 15 calendar days after certificates (FR0320 and FR0321) are received.

Completed and signed application (FR0327) to the tax administrator should be submitted no later than within 5 working days after the agreement (FR0326) or commitment (FR0785) is signed.

Documents to be submitted

- Application for consent to takeover the tax arrears, form FR0327;

- Agreement (FR0326) signed between taxpayer and successor of the debt or commitment (FR0785), when the debt of the personal company takes over the owner of this company;

- taxpayer and debt successor Certificate on settlement with state, municipal budgets and state money funds (FR0320) or certificate on insufficient settlement with state, municipal budgets and state money funds (FR0321) which issue County STI if application to take over the arrear is submitted directly;

- information about the intentions of the debt successor to pay overtaken tax arrear (intention to pay immediately, or to ask local tax administrator to postpone or arrange arrear payment terms;

- other documents, requested by the Tax Administrator.

Service provision methods

Electronically via the STI‘s website (Mano VMI) – application can be submitted only by the taxpayer, by personal visit - application can be submitted both by the taxpayer and the debt successor.

Service provider

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

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 Minister of Finance of the Republic of Lithuania No 51 of 25 February 2002 "Concerning approval of the rules for the takeover of tax arrears of taxpayer";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. 86 of 29 March 2002 "Concerning approval of the forms of an agreement on take-over of tax arrears, an application for a consent to take-over of tax arrears, and decision on take-over of tax arrears";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. 127 of 17 May 2002 "Concerning approval of the description of taxpayer tax arrear procedures";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. VA-202 of 23 December 2004 "Concerning approval of the form of the obligation to take over tax arrears".

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.