Issue of certificate on settlement with the budgets

Name of the service

Issue of certificate on settlement with the budgets.

Recipients of the service

Natural and legal entities.

Description of the service

The Tax Administrator shall issue a certificate of settlement with the state budget, municipal budgets and monetary funds (form FR0320) or a certificate of insufficient settlement with the state budget, municipal budgets and monetary funds (form FR0321) for the taxpayers who have submitted the applications and the institutions that have submitted the applications or have concluded a data provision agreement.

Service provision term

3 working days from the date of receipt of the application if the taxpayer is not in debt to the state and/or municipal budgets.

9 working days if the taxpayer is in debt to the state and/or municipal budgets.

Form of the application

Form FR0319, Application to issue a certificate of settlement with state, municipal budgets, and monetary funds.

Form FR0319I, Application to issue a certificate of settlement with state, municipal budgets, and monetary funds.

Documents to be submitted

- application form FR0319 if the application is submitted by a taxpayer;

- application form FR0319I if the application is submitted by an institution which has not signed a data provision agreement with the State Tax Inspectorate under the Ministry of Finance;

- personal identification document if the certificate is collected at the county state tax inspectorate;

- power of attorney if the application is submitted by an authorised person.

Service provision methods

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

Service provider

County state tax inspectorates.

Supervisor of the service

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.

Legislation

 

Republic of Lithuania Law on Tax Administration;

Order No VA-67 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 16 August 2005 "On the Approval of the Rules for Determination of Indebtedness of Taxpayers";

Order No V-298 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 18 November 2003 "On the Approval of the Rules for the Issue of Certificates of Settlement with the State, Municipal Budgets and State Monetary Funds and Approval of the Forms FR0319, FR0320 and FR0321".

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.