Obligations and rights of the taxpayer

Obligations of the taxpayer

Taxpayers are required to:

  1. meet tax obligations in a timely and accurate manner;
  2. cooperate with the tax administrator, comply with its lawful instructions, and not interfere with the exercise of its rights conferred by law;
  3. register as a taxpayer in accordance with the procedure established by the legislation, and inform in due time of any changes in the data contained in the Register of Taxpayers;
  4. calculate tax accurately in accordance with the tax laws;
  5. file tax returns and other documents required by law in due time;
  6. keep accounts, accounting documents and registers, as well as other documents in accordance with the procedures established by law;
  7. provide the tax administrator with the necessary conditions to conduct an inspection when the inspection is conducted on a visit to the taxpayer;
  8. provide the tax administrator with all documents, digital accounting data and other information necessary for the inspection;
  9. legal entities registered in the Republic of Lithuania are required to inform the State Tax Inspectorate under the Ministry of Finance of the opening and closing of all types of accounts with foreign credit institutions no later than within 5 working days from the date of opening or closing the respective account. Natural persons are required to report the opening and closing of accounts with foreign credit institutions in accordance with the procedures and due dates established by the Government of the Republic of Lithuania or by an institution authorized by it;
  10. provide the State Tax Inspectorate with information on transactions concluded by residents of Lithuania which meet all of the following criteria:
  • the resident receives funds (including borrowed funds) from natural persons or foreign legal entities under the transactions concluded;
  • the amount paid in cash by the resident to another resident during one calendar year under a single transaction or under several transactions concluded with the same resident exceeds the threshold of EUR 15,000;
  • the transactions are not concluded in the form of a notarized act;
  • the resident does not receive income from the transactions declared to the tax administrator in accordance with the procedures established by other tax laws.
  1. provide the State Tax Inspectorate with data concerning value added tax invoices;
  2. provide the State Tax Inspectorate with data concerning waybills and other documents linked to the transport of goods;
  3. meet other obligations provided for in the Republic of Lithuania Law on Tax Administration, other laws and accompanying legal acts.

LEGAL INFORMATION

Article 40 of the Republic of Lithuania Law on Tax Administration.

 

Rights of the taxpayer

The tax administrator (or an official thereof) must not infringe the rights of the taxpayer in the exercise of its functions. Taxpayers have the right to:

  1. receive from the tax administrator free of charge information on taxes, tax reliefs, information on the tax legislation in force, and other information necessary to meet tax obligations;
  2. receive advice on tax matters;
  3. demand a timely refund (crediting) of tax overpayments;
  4. be represented in person or by a legal representative or an authorized representative (if such representation is not expressly prohibited by law) in dealings with the tax administrator, as well as before authorities dealing with tax disputes;
  5. participate in the tax inspection process;
  6. provide explanations and rebuttals concerning the inspection report;
  7. receive the decision on the approval of the inspection report, as well as any other decision taken by the tax administrator concerning the inspection report and the amount of the tax obligation determined;
  8. not to comply with unlawful instructions from the tax administrator, including the right to refuse to provide information if the instruction is given in respect of data which the taxpayer does not possess and is not required to keep under the applicable legislation;
  9. require the tax administrator to comply strictly with the procedures established by the tax legislation and not exceed the authority conferred by it when carrying out administrative actions in relation to the taxpayer;
  10. require that the confidentiality of information concerning the taxpayer be guaranteed; 
  11. claim compensation for pecuniary and non-pecuniary damage caused by unlawful conduct of the tax administrator;
  12. in accordance with the law, appeal against any action or failure to act by the tax administrator (or an official thereof);
  13. process personal data necessary to substantiate the accuracy of tax calculation;
  14. express own views concerning decisions taken by the tax administrator, which are based on automated data processing, including profiling, and to have such decisions reviewed, and reasoned explanations given or modified by authorized officials of the tax administrator;
  15. exercise other rights conferred by the Republic of Lithuania Law on Tax Administration, other laws and accompanying legal acts, e.g.:
  • to apply to the tax administrator for a decision to postpone the payment of tax arrears;
  • to apply to the tax administrator for a decision to spread the payment of tax arrears;
  • to apply for relief from fines and default interest;
  • to revise tax returns;
  • to apply for an extension of the due date for filing tax returns;
  • to apply for a temporary exemption from filing tax returns and/or other documents;
  • to apply for a refund (crediting) of tax overpayments (difference);
  • to request approval of taxpayer proposed application of tax legislation provisions to a future transaction.

LEGAL INFORMATION

Article 36 of the Republic of Lithuania Law on Tax Administration.