Order No 1B-465 of 28 August 2009 of the Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania on Calculation of the Amount of Guarantee in Cases of Customs Transit Procedures (Official Gazette (Valstybės Žinios), No 105–4407).

      

      The Order established that in case business documents, indicating data on the value of goods declared, are not supplied together with transit declaration, the amount of guarantee for the goods which are declared for the transit procedure within the Community or for general purposes in the departure establishment operating in the customs area of the Republic of Lithuania, is calculated based on the average customs values of imported goods, which are approved by the Director General of the Customs Department.

      

      It was also settled that the average customs values of imported goods, which are approved by the Director General of the Customs Department must be posted on the website of the Customs Department by the Customs Valuation Division every first business day of each month.

      

      The Order came into force on 4 September 2009.

      

      Order No VA-57 of 31 August 2009 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania Amending the Order No 159 of 27 June 2001 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania on Approval of the Rules for the Completion of Forms No FR0021 (DAS-1), FR0022 (DAS-2), FR0023 (DAS-3) and FR0254 (DAS-4) Concerning the Application of International Treaties on the Avoidance of Double Taxation (Official Gazette (Valstybės Žinios), No 106–4459).

      

      The Order presented a new version of a Certificate on the Place of Residence of a Lithuanian Resident FR0254 Form (DAS-4).

      

      The Order came into force on 6 September 2009.

      

      Resolution No O3-116 of 3 September 2009 of the National Control Commission for Prices and Energy on the Prices of Connecting Consumers’ Power Equipments to Networks (Official Gazette (Valstybės Žinios), No 107–4519).

      

      The Resolution established new prices of connecting customers’ power equipments to the networks excluding value added tax, and their calculation formulas.

      

      The Resolution came into force on 9 September 2009.

      

      Resolution No O3-117 of 4 September 2009 of the National Control Commission for Prices and Energy Partially Amending the Resolution No 7 of 11 February 2002 on Prices of Services Meeting Public Interests in Energy Sector (Official Gazette (Valstybės Žinios), No 108–4576).

      

      The Resolution presented Paragraph 4.4 in a new version by which prices for power energy for solar power plants were amended according to peak electricity power rate.

      

      The Resolution came into force on 11 September 2009. Power rates shall apply from 1 January 2010.

      

      Order No 1-172 of 29 September 2009 of the Minister of Energy of the Republic of Lithuania Approving the Specification of Heat Producing Structures and Heat Distribution Networks, Types of Construction of Buildings (for Heating and Hot Water Systems) and Types of Heat Transmission Equipment Installation Works (Official Gazette (Valstybės Žinios) 118–5094).

      

      The Order approved the Specification of Heat Producing Structures and Heat Distribution Networks, Types of Construction of Buildings (for Heating and Hot Water Systems) and Types of Heat Transmission Equipment Installation Works, which defined what kind of works are treated as new construction, reconstruction, overhaul or repair of the previously mentioned buildings. The Specification in parallel defined what types of works are treated as installation, reconstruction, overhaul and repair works of the heat producing and distribution equipment.

      

      Order No 1K-309 of 22 September 2009 of the Minister of Finance 2009 on Establishing Penalties Rate for the 4th Quarter of 2009 (Official Gazette (Valstybės Žinios), No 114–4863).

      

      The Order established the rate of penalties for the 4th quarter of 2009 for the unpaid or belatedly paid tax amounts – 0.05 percent for each belated day applicable from 1 October 2009.

      

      The Order came into force on 25 September 2009.

      

      Order No 1K-310 of 22 September 2009 of the Minister of Finance of the Republic of Lithuania on the Establishment of Interest on Tax Loans for the 4th Quarter of 2009 (Official Gazette (Valstybės Žinios), No 114–4864).

      

      The Order established the interest rate of 0.02 percent for each day of using a tax loan for the 4th quarter of 2009 applicable from 1 October 2009.

      

      The Order came into force on 25 September 2009.

      

      Order No 323 of 24 September 2009 of the Minister of Finance of the Republic of Lithuania on the Establishment of the Penalty Rate for the 4th Quarter of 2009 for Late Repayment of the European Union Financial Support, Funds from European Economic Area and Norwegian Financial Mechanisms and Co-Financing Funds (Official Gazette (Valstybės Žinios), No 116–4963).

      

      The Order established the penalty rate of 0.05 percent for each day of late repayment of the European Union Financial Support, Funds from European Economic Area and Norwegian Financial Mechanisms and Co- Financing Funds for the 4th quarter of 2009 applicable from 1 October 2009.

      

      The Order came into force on 30 September 2009.

      

      Order No 1K-301 of 14 September 2009 of the Minister of Finance of the Republic of Lithuania Amending the Order No 1K-162 of 19 May 2009 of the Minister of Finance of the Republic of Lithuania on Approval of Procedures of Valuation of Income in Kind (Official Gazette (Valstybės Žinios), No 111–4735).

      

      With this Order a new version of Paragraph 3 was presented, which settled that Paragraphs 5 and 7 of the Procedures of Valuation of Income in Kind shall apply to income tax returns of 2010 and the succeeding tax periods. Paragraphs 5 and 7 define benefits of a resident when a resident has an opportunity to use a vehicle of another person, and when a resident pays preferential interest rate on a loan or does not pay it at all.

      

      The Order came into force on 18 September 2009.

      

      Resolution No 850 of 19 August 2009 of the Government of the Republic of Lithuania Amending the Resolution No 1191 of 30 November 2006 of the Government of the Republic of Lithuania on the Approval of the Rules for Licensing Pharmaceutical Activity, Requirements for the Qualified Person in Charge of Production and/or Import and Pharmaceutical Activity Licensing Forms (Official Gazette (Valstybės Žinios), No 105–4380).

      

      This Resolution annulled the requirement for a legal person willing to receive a licence to engage in pharmaceutical activity to provide the State Medicines Control Agency with a copy of the permit/hygiene passport issued by regional public health centers to engage in economic commercial activity confirming that the legal person at the specified address is allowed to engage in pharmaceutical activity.

      

      The other general requirements applicable to the documents to be submitted remain unchanged.

      

      The Resolution comes into force on 28 December 2009.

      

      Resolution No 1091 of 2 September 2009 of the Government of the Republic of Lithuania Amending the Resolution No 53 of 18 January 2000 of the Government of the Republic of Lithuania on the Implementing of the Republic of Lithuania Law on Pollution Tax (Official Gazette (Valstybės Žinios), No 111–4723).

      

      The Resolution presented a new version of pollution tax rate indexing procedures.

      

      The Resolution came into force on 18 September 2009. Paragraph 1 of the Resolution will come into force on 1 January 2010 and shall apply in calculating pollution tax for a tax period starting on 2010 and the succeeding tax periods.

      

      Order No 1S-88 of 31 August 2009 of the Director of the Public Procurement Office under the Government of the Republic of Lithuania Amending the Order No 1S-86 of 8 September 2008 of the Director of the Public Procurement Office under the Government of the Republic of Lithuania on the Approval of the Particulars of the Obligatory Requisites for the Procedure for the Report on Opening Envelopes by the Public Procurement Commission (Official Gazette (Valstybės Žinios), No 106–4461).

      

      This Order approved the new wording of the particulars of the obligatory requisites for the procedure for the report on opening envelopes by the Public Procurement Commission (hereinafter, the Particulars) as well as four forms for the envelope opening procedure by the Public Procurement Commission: (i) opening procedure of envelopes with technical proposals when the proposals are assessed by their economical utility, sample report form (VPKt-1); (ii) opening procedure of envelopes with specified prices when the proposals are assessed by their economical utility, sample report form (VPKt-2); (iii) opening procedure of envelopes when the proposals are assessed by their prices, sample report form (VPKt-3); and (iv) opening procedure of envelopes when the proposals are assessed by the assessment criterion of economic utility when the procurement is performed by the method of negotiation, sample report form (VPKt-4).

      

      The Particulars of the new wording extended the general provisions and established that when the proposals are assessed based on the assessment criterion of economic utility, it is recommended that the members of the Public Procurement Commission should also sign on the envelopes with the proposals with the specified prices. Unlike the previous wording of the Particulars, more than a half of all the Commission members should get acquainted with the proposals submitted by electronic media by opening the proposal with his/her special code.

      

      It should be noted that the amendments made by this Order shall be applicable to public procurements started from 1 September 2009 except for the above document provisions regarding the annulment of the reference to the appendix Information Announcements to the Official Gazette applicable to the public procurements started from 1 January 2011.

      

      Order No 1S-89 of 31 August 2009 of the Director of the Public Procurement Office under the Government of the Republic of Lithuania Amending the Order No 1S-4 of 19 January 2006 of the Director of the Public Procurement Office under the Government of the Republic of Lithuania on the Approval of the Procedure for the Preparation and Submission of Public Procurement Reports and the Forms for the Public Procurement Reports (Official Gazette (Valstybės Žinios), No 106–4462).

      

      The Order presents the new wording of the Particulars of the Procedure for the Preparation and Submission of Public Procurement Reports (hereinafter the Particulars), amends the typical public procurement report forms: Public Procurement Procedure Report (At-1), Additional Public Procurement Procedure Report (At-2), Public Procurement Procedure Report (Utility Sector) (At-3), Additional Public Procurement Procedure Report (Utility Sector) (At-4), Project Tender Procedure Report (At-5), Public Procurement Report (At-6) and Public Procurement Report (Utility Sector) (At-7).

      

      The main changes in the new wording of the Particulars are related to the requirements for the preparation of the procurement report when the dynamic procurement system is applied.

      

      The amendments enforced by this Order are applicable to public procurements started from 1 September 2009.

      

      Order No 1S-90 of 31 August 2009 of Director of the Public Procurement Office under the Government of the Republic of Lithuania Amending the Order No 1S-4 of 19 January 2006 of Director of the Public Procurement Office under the Government of the Republic of Lithuania on the Approval of the Rules for the Submission and Consideration of the Applications of the Contracting Authorities (Official Gazette (Valstybės Žinios), No 106–4463).

      

      The Order approved the Rules for the Submission and Consideration of the Applications of Contracting Authorities Regarding Consents by the Public Procurement Office (hereinafter, the Office) provided for in Par. 4 Art. 7, Par. 8 Art. 18 and Par. 3 Art. 94 of the Law on Public Procurement (hereinafter, the Rules). The Rules regulate submission and consideration of the applications of contracting authorities related to public procurement performed in accordance with the Law on Public Procurement (hereinafter, the Application). The Rules define the rights and obligations of the Office in relation to the consideration of Applications by contracting authorities, the procedure for the submission and consideration of the Applications, the form and contents of an Application as well as other general provisions.

      

      The Rules apply to public procurements that started from 1 September 2009; as regards the Office‘s consents with respect to changes in the procurement contractual terms, it does not depend on the date of the conclusion of the public procurement agreement.

      

      Resolution No 999 of 9 September 2009 Amending the Resolution No 887 of 11 July 2001 of the Government of the Republic of Lithuania on the Development of Small and Medium-Sized Business (Official Gazette (Valstybės Žinios), No 109–4587).

      

      Amendments to this Resolution were adopted in order to harmonize the activity of UAB Investiciju ir Verslo Garantijos (hereinafter – the Company) with the projects of modernization of block of flats. According to the new provisions of the Resolution the Company shall provide guarantees by which it secures the repayment of loans provided by credit institutions not only to small and medium-sized business but also to partnerships of owners of blocks of flats and/or owners of flats and other premises in blocs of flats, implementing projects of modernization of blocks of flats.

      

      Moreover, the amended Resolution established that the Company shall compensate 90 percent of payments made as liability according to loan assurance from the general state budget appropriations of the Republic of Lithuania approved to the Ministry of Economy. Previously such payments were compensated from the small and mediumsized business development and promotion and related programmes.

      

      The Resolution was also supplemented with the provision, which provided a right to take a decision on the granting of a warranty not only to the Board of the Company (as established previously) but also to the CEO (when a guarantee up to LTL 300 thousand is provided).

      

      The Resolution came into force on 15 September 2009.

      

      Resolution No 1041 of 26 August 2009 of the Government of the Republic of Lithuania Amending the Resolution No 1458 of 15 December 2000 on the Approval of the Specific Rates for Stamp Duties and the Rules for Payment or Refund of these Duties (Official Gazette (Valstybės Žinios), No 109–4629).

      

      This Order changed the specific rates of stamp duties.

      

      The Order came into force on 12 September 2009.

      

      Resolution No 956 of 26 August 2009 of the Government of the Republic of Lithuania Amending the Resolution No 86 of 25 January 2001 of the Government of the Republic of Lithuania on the Approval of the Provisions of Sickness and Maternity Social Insurance Benefits (Official Gazette (Valstybės Žinios), No 107–4475).

      

      This Resolution amended Article 34 establishing that a sickness benefit payable from the State Social Insurance Fund budget from the 3rd to the 7th (inclusive) day of temporary disablement shall equal 40 percent and from the 8th day of temporary disablement – 80 percent of the compensated remuneration for the beneficiary.

      

      The Resolution was also expanded by Paragraphs 38-1 and 42-2 setting forth that persons working on an individual basis shall be considered as insured in the cases of pregnancy, childbirth and maternity/paternity leave.

      

      The Resolution expanded the provisions of sickness and maternity social insurance benefits by the provisions related to the possibility to receive electronic sick-leave certificates, electronic pregnancy and childbirth leave certificates instead of the regular application and leave certificate. It is established that starting from 1 April 2010, the health care institutions shall issue sick-leave certificates and pregnancy and childbirth leave certificates only via the electronic system for the administration of sick-leave and electronic pregnancy and childbirth leave certificates.

      

      Moreover, the Resolution established that in order to receive sickness and maternity benefit, an additional notification should be filled in, which is required to allocate the social insurance benefit (form NP-SD).

      

      The Resolution also amended other paragraphs of the provisions for sickness and maternity benefits related to the restrictions of sickness benefit payment terms.

      

      The Resolution came into force on 9 September 2009; however, the provisions related to electronic lick-leave certificates, electronic pregnancy and childbirth leave certificates as well as notifications required for the allocation of a social insurance benefit (forma NP–SD) came into force on 1 October 2009.

      

      Resolution No 957 of 26 August 2009 of the Government of the Republic of Lithuania Amending the Resolution No 309 of 22 March 2004 of the Government of the Republic of Lithuania on the Approval of the Provisions for Work Accidents and Professional Disease Social Insurance Benefits (Official Gazette (Valstybės Žinios), No 107–4476).

      

      The Resolution was amended with additional provisions regarding the possibility to submit an electronic sick leave certificates instead of the regular sick leave certificate and the requirement to present a notification required to allocate the social insurance benefit (form NP–SD) along with the application for a sickness benefit due to an accident at work or a professional disease.

      

      The Resolution also introduced other editorial amendments.

      

      The Resolution came into force on 1 October 2009.

      

      Order No DĮ-198 of 28 August 2009 of the Director General of the Department of Statistics under the Government of the Republic of Lithuania on Approval of the Form of Statistical Report of Companies, Undertakings and Organisations (Official Gazette (Valstybės Žinios), No 106–4456).

      

      The Order approved the single period Form of Statistical Report No Ū-01 of Companies, Undertakings and Organisations.

      

      The Order came into force on 6 September 2009.

      

      Order No DĮ-199 of 28 August 2009 of the Director General of the Department of Statistics under the Government of the Republic of Lithuania on Approval of the Form of Statistical Report on the Update of Data of Local Units (Official Gazette (Valstybės Žinios), No 106–4458).

      

      The Order approved the Form of Statistical Report No Ū-03 on the Update of Data of Local Units.

      

      The Order came into force on 6 September 2009.

      

      Order No DĮ-209 of 15 September 2009 of the Director General of the Department of Statistics under the Government of the Republic of Lithuania on Approval of the Form of Statistical Survey Report on a Number of Employees According to October Wages (Official Gazette (Valstybės Žinios), No 112–4804).

      

      The Order approved an annually submitted Form of Statistical Survey Report on a Number of Employees According to October Wages No DA-05.

      

      The Order came into force on 20 September 2009.

      

      

      Order No VA-59 of 16 September 2009 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania Amending the Order No V-238 of 29 August 2003 on the Approval of the Form FR0471 for Disbursements to Individuals Classified as Income of Class B According to the Tax Payment Procedure, and the Rules for Its Completion and Submission (Official Gazette (Valstybės Žinios), No 115–4923).

      

      This Order presented a new wording of the certificate form FR0471 for disbursements to individuals classified as income of class B according to the tax payment procedure and its additional sheets FR0471P and FR0471PU (version 4). Moreover, amendments were made to the rules for the completion and submission of the form FR0471 for disbursements to individuals classified as income of class B according to the tax payment procedure, and a new wording of the Appendix „Codes of income types“ was presented.

      

      It should be noted that when completing and submitting or adjusting the data for 2008 or prior years, version 3 of the form FR0471 should be completed, while version 4 of the form FR0471 should be used for the data of 2009 and subsequent tax periods.

      

      Version 4 of the form FR0471 is used when submitting data on B class disbursements for 2009 and subsequent years.

      

      The Order came into force on 27 September 2009.

      

      Order No 1K-300 of 14 September 2009 of the Minister of Finance of the Republic of Lithuania Amending the Order No 1K-112 of 8 April 2004 of the Minister of Finance of the Republic of Lithuania Approving a Share of Input and/or Import Value Added Tax, which May be Included in the Value Added Tax for Purchased or Imported Property, Plant and Equipment of a Natural Person, who is a VAT Payer, also for Other Related Goods and/or Services (Official Gazette (Valstybės Žinios), No 111–4734).

      

      The Order presented a new edition of input and/or import VAT share, which might be included in VAT deduction for the acquired or imported property, plant and equipment of a natural person, who is a VAT payer, also other goods and/or services related to these assets.

      

      The Order came into force on 1 October 2009.

      

      Resolution No 1106 of 16 September 2009 of the Government of the Republic of Lithuania Repealing the Resolution No 924 of 20 July 2004 of the Government of the Republic of Lithuania on Approval of the Rules for Covering the Value Added Tax Calculated for the Heat and Hot Water Supplied from the State Budget of the Republic of Lithuania and the Resolution Amending it (Official Gazette (Valstybės Žinios), No 112–4763).

      

      The Resolution repealed the Resolution No 924 on Approval of the Rules for Covering the Value Added Tax Calculated for the Heat and Hot Water Supplied from the State Budget of the Republic of Lithuania and the Resolution amending it. According to the provisions of the Rules of Covering from the State Budget of the Republic of Lithuania, the VAT calculated for the supplied power energy and hot water is covered up to 31 August 2009.

      

      The Resolution came into force on 20 September 2009.