Deferral or arrangement of tax arrear payments

Name of the service

Deferral or arrangement of tax arrear payments.

Recipients of the service

Legal and natural entities.

Description of the service

A taxpayer may request that the tax administrator deferred (up to one year) or arrange tax arrears payments.

Service provision term

A decision of defer or arrange a tax arrear payments (FR0285) is made within 30 days from the date of submission of the request and all other documents.

A tax loan agreement (FR0284) must be concluded within 10 days from the date of the decision is taken. If a decision on deferral/arrangement of tax arrears payments is made under certain additional condition, the taxpayer must comply with the additional condition within 30 days from the date of decision to defer/arrange tax arrears payments is made. The taxpayer may request to extend the above term up to 60 days by filing a well-grounded request.

Forms of the documents

Form of the tax instalment agreement FR0284.

Form of the questionnaire for natural persons FR0283.

Documents to be submitted

A list of the documents to be submitted will be available after clicking this reference.

Service provision methods

By electronic means via My STI area of the portal of the State Tax Inspectorate, by e-mail vmi@vmi.lt, by mail, directly.

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;

Order No 268 of the Minister of Finance of the Republic of Lithuania of 17 November 1998 "On the Approval of the Rules for Deferral or Spread of Arrears in Payments";

Order No 236 of the Minister of Finance of the Republic of Lithuania of 3 October 2011 "On the Approval of the Forms of the Tax Instalment Agreement and Questionnaire for Natural Persons".

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.