Treaty on the Avoidance of Double Taxation of Income and Capital and on Prevention Prevention of Tax Evasion, Signed Between the Government of the Republic of Lithuania and the Government of the Republic of Kyrgyzstan on 15 May 2008 (Official Gazette (Valstybės Žinios), No 8–271).

      The Treaty is valid for the income tax, income tax of individuals and real property tax applicable in the Republic of Lithuania and income tax of individuals, profit tax and property tax applicable in the Republic of Kyrgyzstan.

      The Treaty will come into force after it is ratified by both parties.

      

      Resolutions of the Government of the Republic of Lithuania No 44 of 21 January 2009 Amending the Resolutions of the Government of the Republic of Lithuania No 902 of 13 June 2002 on the Non-Excisable Denatured Ethyl Alcohol (Official Gazette (Valstybės Žinios), No 12–457).

      The Resolutions was supplemented with the Paragraph, by which the Government of the Republic of Lithuania settles that in case a non-excised denatured ethyl alcohol used for non-edible purposes, denaturised in accordance to the legal requirements of another EU Member State is used as an intoxicating beverage, the Commission Coordinating the Cooperation Between State Economic and Financial Control Institutions and Law Enforcement Institutions decides whether the denaturised ethyl alcohol shall be excise tax exempt. If the decision is positive, the Ministry of Finance of the Republic of Lithuania prepares and proposes an appropriate project of the Resolution.

      The Resolutions came into force on 31 January 2009..

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-77 of 31 December 2008 Amending the Order of the Head of the State Tax Inspectorate under the Ministry of Finance No 156 of 14 June 2002 on the Accounting of Excisable Goods in the Warehouses of Excisable Goods (Official Gazette (Valstybės Žinios), No 5–142).

      The Order presented a new version of the classification of excised goods rate groups, which are established in the Law on Excise Duties.

      The Excise Administration Division of the State Tax Inspectorate under the Ministry of Finance was ordered to draw new Annexes to permissions to establish warehouses of excised goods until 1 February 2009 and to draw new Annexes of the registered trade certificates until 10 February 2009.

      The Order came into force on 15 January 2009.

      

      Order of the Minister of Economy of the Republic of Lithuania No 4-167 of 4 December 2008 Amending the Order of the Minister of Economy of the Republic of Lithuania No 4-258 of 30 June 2003 on the Approval of Rules of Heat Supply and Consumption Official Gazette (Valstybės Žinios), No 1–14).

      The Order presented a new version of the Rules for Heat Supply and Consumption.

      The Order came into force on 6 January 2009.

      

      Order of the Minister of Agriculture of the Republic of Lithuania No 3D-30 of 22 January 2009 on Repealing of the Order of the Minister of Agriculture of the Republic of Lithuania No 3D-92 of 4 March 2004 on the Approval of Rules of Partial Compensation of Insurance Costs (Official Gazette (Valstybės Žinios), No 11–417).

      The Order repealed the Order of the Minister of Agriculture of the Republic of Lithuania No 3D-92 of 4 March 2004 on the Approval of Rules of Partial Compensation of Insurance Costs and its further amendments. However, the provisions of this Order shall be applied to entities, which have signed insurance agreements until the enforcement of this Order.

      The Order came into force on 29 January 2009.

      

      Resolutions of the State Social Insurance Fund Board No 1-1 of 8 January 2009 on the Attribution of the Insurers to Group According to Accidents at Work and Social Insurance Payment Rates on Professional Illnesses (Official Gazette (Valstybės Žinios), No 5–159).

      The Resolutions adopted a list of insurers subdivided into three groups according to accidents at work and social insurance payment rates on professional illnesses.

      The Resolutions came into force on 15 January 2009.

      

      Order of the Minister of Social Security and Labour of the Republic of Lithuania No A1-431 of 31 December 2008 on the Approval of the List of Professions, the Holders of which Are Lacking in the Republic of Lithuania, by Economic Activity Types for the 1st Quarter of 2009 (Official Gazette (Valstybės Žinios), No 1–10).

      The Order approved the List of Professions, the Holders of which are Lacking in the Republic of Lithuania, by Economic Activity Types for the 1st Quarter of 2009. The list includes professions the shortage of which is experienced all over Lithuania (restaurant chefs and international freight vehicle drivers) and in certain cities of Lithuania (sewers in Ignalina, technical maintenance engineers in Jonava, ship building engineers and ship hull painters in Klaipeda, etc.). Compared to the approved list for the 2nd half of 2008, there is no more shortage of English teachers, drivers/forwarders, electrotechnitians, mechanics/repairers, broad- profile machine operators, etc.

      

      Resolution of the Government of the Republic of Lithuania No 37 of 21 January 2009 Amending the Resolution of the Government of the Republic of Lithuania No 1407 of 12 November 2003 on the Establishment of the Register of Legal Entities and Approval of the Regulations of the Register of Legal Entities (Official Gazette (Valstybės Žinios), No 11–405).

      The Resolution amended the Regulations of the Register of Legal Entities and set forth that establishment of a European grouping of territorial cooperation subject to the law of the Republic of Lithuania requires submission of the following documents: (i) request to register a legal entity; (ii) agreement; (iii) by-laws; (iv) approvals (permits) from competent institutions regarding participation of each potential member in the European grouping of territorial cooperation; (v) document confirming payment of the registration fee.

      The Resolution also sets forth that in the event of change in the documents of incorporation of a European grouping of territorial cooperation, the document and data provider shall provide the Register administrator with the amended agreement of the European grouping of territorial cooperation and/or amendments to the by-laws and the full text of the amended by-laws.

      

      Order of the Minister of Agriculture of the Republic of Lithuania No 3D-39 of 27 January 2009 Amending the Order of the Minister of Agriculture of the Republic of Lithuania No 3D-521 of 28 November 2007 on the Approval of Methodology of Calculation of Economic Size of Agriculture Holdings in European Size Units (Official Gazette (Valstybės Žinios), No 11–419).

      The Order presented a new version of calculation methodology of economic size in European size units of the agriculture holdings, farmers, farms of the entities that registered the livestock and are not included in agricultural and rural development registers.

      The Order came into force on 29 January 2009.

      

      Law No XI-137 of 12 January 2009 Amending Article 13 of the Law on State Stocks of Petroleum Products and Crude Oil of the Republic of Lithuania (Official Gazette (Valstybės Žinios), No 10–359).

      The Law amended Paragraph 4 of the Article 13 regarding the liability and control of enterprises. It established that the storing and handling of inventory shall be controlled by the State Energy Inspectorate under the Ministry of Energy.

      The Law came into force on 1 February 2009.

      

      Law No XI-149 of 15 January 2009 Amending Article 4 of the Law on Pension System Reform of the Republic of Lithuania (Official Gazette (Valstybės Žinios), No 6–160).

      The Law amended Paragraph 1 of the Article 4 by changing the amount of pension contributions. It established that the amount of the pension contribution in 2009 and 2010 shall be 3 per cent and from 2011 – 5,5 per cent of the income of participants on which state social insurance contributions are paid. The law also supplemented Paragraph 3 of the Article 4, which determined that the amount of pension contribution for persons, who receive income from sport, artistic and other copyright activity, also farmers and their partners in 2009 shall be subject to 1 per cent and in 2010 to 2 per cent of pension contributions.

      The Law came into force on 1 January 2009.

      

      Order of the Head of State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania and of the General Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania No VA-4/1B-9 of 12 January 2009 Amending the Order of the Head of State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania and of the General Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania No V-57/18-160 of 26 February 2003 on the List of Codes of Taxes, Stamp Duties and Other Payments into the State Budget, Municipalities’ Budgets and State Monetary Funds (Official Gazette (Valstybės Žinios), No 6–205).

      The Order amended the list of codes of taxes, stamp duties and other payments made to the accounts of territorial State Tax Inspectorates. The amendments to the list shall be implemented in 5 days after the date of Order enforcement.

      The Order came into force on 17 January 2009

      

      Order of the Director of the State Social Insurance Fund Board under the Ministry of Social Security and Labour No V-20 of 13 January 2009 on the Approval of the List of State Social Insurance Payment Codes (Official Gazette (Valstybės Žinios), No 9–345).

      The list of state social insurance fee codes for 2009 was approved by this Order.

      The Order came into force on 24 January 2009.

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-71 of 30 December 2008 on the Approval of the Forms of Assignment to Perform Operative Inspections and the Form of Filing Results of Operative Inspections and the Rules of Their Usage and Completion (Official Gazette (Valstybės Žinios), No 5–135).

      The Order approved the forms of assignment to perform Operative Inspections and the Form of Filing Results of Operative Inspections and the Rules of Their Usage and Completion that settle the procedure of operative inspection and the procedure of filing its results. The following forms were confirmed:

      ● Form FR1043 and Annex to the Form FR1043P for the commission of operative inspection;

      ● Form FR1042 of the assignment to perform an operative inspection;

      ● Form FR1041 of the assignment to gather counterinformation.

      The Order came into force on 1 February 2009.

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-5 of 22 January 2009 Amending the Order of the Head of the State Tax Inspectorate under the Ministry of Finance No V-46 of 7 February 2003 on the Approval of the Form FR0459 of Non-Resident of Lithuania Income Tax Return Subject to Deduction from Class B Income, Rules of its Completion and Submission (Official Gazette (Valstybės Žinios), No 10–385).

      The Order presented a new edition of the Rules of Completion of Tax Return Form FR0459 for Income Tax Subject to Deduction from Class B Income, received by Nonresidents of Lithuania. The Rules, according to the provisions of the Law on Income Tax of Individuals, define income attributed to B class income of non-residents of Lithuania, which were received other than from individual activities carried on from a fixed base. The Order also amended Paragraph 14.3 indicating that box 19 must be filled with the newly approved income tax rate, which as of 1 January 2009 is equal to 15%. If income tax was paid on the reported income, the Tax Return supplied to the State Tax Inspectorate must include one properly completed copy, however documents confirming that are not necessary.

      The Order came into force on 27 January 2009.

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-3 of 9 January 2009 Amending the Order of the Head of the State Tax Inspectorate under the Ministry of Finance No 106 of 26 May 2004 on the Approval of the Rules for the Tax Return Form FR0630 for Excise Taxes, the Procedure of its Completion and Submission (Official Gazette (Valstybės Žinios), No 5–149).

      By this Order the Rules of Completion of Excise Tax Return Form FR0630 were supplemented with a table, which provides the data on the units of measurement and excise tax rates, which are settled in Excise Tax Returns FR0630, FR0630A applied from 1 January 2009.

      The Order came into force on 15 January 2009.

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-84 of 31 December 2008 Amending the Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-29 of 1 March 2004 on the Approval of Forms of the Value Added Tax Return and Other Value Added Tax Related Forms and the Rules of their Completion (Official Gazette (Valstybės Žinios), No 5–148).

      The Order presented the new forms of Value Added Tax Returns FR0600 and FR0608, also defined amendments to the Rules of Completion of Value Added Tax Returns and Other Related Tax Returns. The Rules of Completion amend standard and reduced tax rates, which came into force as of 1 January 2009. According to the previously mentioned Paragraph the completion of boxes 7, 8 and 9 are amended respectively.

      The Order came into force 1 January 2009.

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-83 of 31 December 2008 Amending the Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-146 of 29 July 2004 on the Approval of the Form of Notification of Economic Entity (Supplier) on the Coverage of Value Added Tax from the State Budget of the Republic of Lithuania and the Rules of its Completion and Submission (Official Gazette (Valstybės Žinios), No 5–147).

      The Order amended Paragraph 2 of the Rules, which now states that 14 per cent of VAT rate, which is paid for hot water supplied for heating residential premises, and for hot water supplied to the use in residential premises, or for cold water, used in hot water preparation, as well as for power energy, used for the preparation of hot water, shall be covered from the Budget of the Republic of Lithuania.

      The Order came into force on 15 January 2009.

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-81 of 31 December 2008 Amending the Order of the Head of the State Tax Inspectorate under the Ministry of Finance No V-238 of 29 August 2003 on Approval of the Form FR0471 for the Certificate on Payments to Individuals Attributable to Income in Category B in Accordance with the Tax Payment Procedure and the Rules for its Completion and Submission (Official Gazette (Valstybės Žinios) No 5–145).

      The Order presented the new wording of Paragraph 4.1 about the payments to individuals attributable to income in category B. It is settled that the form FR0471 must include information on any amount received during 2008 and the succeeding periods, which was received from the sold or in any other manner transferred securities, any direct payments according to the Law on Agricultural and Rural Development, if the such amounts exceed LTL 10,000, also any payments to residents of Lithuania for selling or transfer of a compulsory registered movable asset (payments made during 2009 and the successive periods), also any payments to residents of Lithuania for selling or transfer of a movable asset (payments made during 2009 and the successive periods). The Order also presented a new version of the Annex to the Rules Codes of Income Types.

      The Order came into force on 15 January 2009.

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-80 of 31 December 2008 Amending the Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-145 of 26 July 2004 on the Approval of an Annual Tax Return Form of Payments Attributable to Income in Category A, Income Tax Deducted and Paid from such Income, the Procedure of Completing and Submitting of this Form and its Annexes (Official Gazette (Valstybės Žinios), No 5–143).

      The Order essentially amended the Rules of Completion of the Annual Tax Returns of Income attributable to category A, which settled the tax-exempt amounts of income and additional tax-exempt amounts of income and the amount deducted from income attributable to class A. The Order also presented new versions of forms of tax returns FR0753 and FR0753A, and a list of income tax deducted from income attributable to class A and the list of deductions code from class A income.

      The new versions of the forms of income tax returns FR0573 and FR0573A are applied when the information about the deductions from income attributable to class A is provided to tax administrator for the year 2008 and subsequent periods, correcting the information about the deductions from income attributed to class A provided to the tax administrator for the year 2004 and the subsequent periods.

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-78 of 31 December 2008 Amending the Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-7 of 15 January 2004 on the Return Forms of the Tax on Income in Category A, Forms of its Annexes and the Rules of their Completion (Official Gazette (Valstybės Žinios), No 5–141).

      The Order presented a new version of the Annex Codes of Income Types of the monthly tax return on income attributable to class A.

      The Order came into force on 15 January 2009.

      

      Resolutions of the Government of the Republic of Lithuania No 12 of 13 January 2009 Amending the Resolutions of the Government of the Republic of Lithuania No 924 of 20 July 2004 On Approval of the Rules of the Compensation for Value Added Tax Calculated on the Heating Energy and Hot Water, from the State Budget of the Republic of Lithuania (Official Gazette (Valstybės Žinios), No 7–255).

      Paragraph 3 of the Resolutions was amended, it states that the period for covering from the state budget a share of the value added tax, which is calculated on heating energy supplied for heating residential premises (including the heat transferred through hot water supply system) and on hot water supplied to residential premises or on cold water used in preparation of hot water and the heat energy used to heat it, shall be amended since 1 July 2004 until 31 August 2009. The Rules also amend the rate of value added tax covered from the state budget to 14 percents.

      The Resolution came into force on 19 January 2009.

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-75 of 31 December 2008 Amending the Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-99 of 20 May 2004 on Calculation of Value Added Tax for Movable Items Imported or Acquired in Lithuania and Recommendations Regarding Service, Processing and Recycling Services Thereof (Official Gazette (Valstybės Žinios), No 5–139).

      The Order amended the Paragraphs of the recommendation, which indicate the standard and reduced rates of value added tax respectively 18% and 5%. The definitions were amended respectively “Standard rate“ and “Reduced VAT rate (if any)“ respectively.

      The Order came into force on 15 January 2009.

      

      Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-74 of 31 December 2008 Amending the Order of the Head of the State Tax Inspectorate under the Ministry of Finance No VA-41 of 2 April 2004 on the Approval of the Supply of New Vehicles to Other Member States (Official Gazette (Valstybės Žinios), No 5–139).

      The Order amended Paragraph 12 of the Rules by changing the standard VAT rate 18% with the definition “standard VAT rate“.

      The Order came into force on 15 January 2009.