What to do if tax liabilities, arrears or administrative fines cannot be paid on time

If due to financial difficulties taxpayers are unable to pay taxes and/or fines for administrative offenses imposed by a ruling on time (only payments of fines imposed by an administrative ruling allow for instalments), then a free form application (except for obligations under enforcement documents issued by the Courts of the Republic of Lithuania) for the payment of the respective existing tax obligation to be staggered in instalments or postponed to a later period must be submitted to the State Tax Inspectorate.
The above request application may be submitted electronically, via
My STI. Select Paslaugos -> Mokesčių atidėjimas ir termino keitimas -> Mokesčių atidėjimo ir mokėjimo dalimis sutartis -> Pildyti prašymą.

For the additional required documents to be enclosed with the application, see  here.
The application may also be submitted directly upon arrival to the nearest State Tax Inspectorate Service Division*, or by post.

Important:  Applications for tax loan agreements are accepted no earlier than 20 days before the due date.
In case taxpayers have overpayments of taxes or other fees, incorrect annual income tax return or personal income tax refund, but due to financial difficulties are unable to pay their tax obligations, debts and administrative offense fines imposed by rulings on time, the above overpayments should first be set off to cover these obligations by submitting a request for a refund/crediting of the respective overpayment/difference/recovery of undue amounts, using Form 
FR0781.

Information on how to complete and submit the application, please see here (only in Lithuanian).

*Please note that you have to schedule an appointment in advance before your arrival to the State Tax Inspectorate Service Division. You may book your appointment by calling 8 5 2191 777.

 

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Request for assumption of arrears (only in Lithuanian)