On 25 February 2002 the Minister of Finance by Order No 51 approved the Procedure for Take-over of a Taxpayer’s Tax Underpayments. The Procedure for Take-over of a Taxpayer’s Tax Underpayments regulates the procedure for exercise of a third person’s right to take over the taxpayer’s tax underpayments.

      On 27 February 2002 the Minister of Finance, for the purposes of the Law on Profit Tax, by order No 54 approved the Criteria of the Definition of Permanence of a Foreign Unit’s Activity and of the Dependence and Independence of the Status of a Foreign Unit’s Representative (Agent).

      On 10 March 2002 the Government by Resolution No 321 approved the Procedure for Determination of Payments Related to Earning of Income Trough Permanent Establishments and the Procedure for Estimation of the First and the Last Tax Periods of a Permanent Establishment. The aim of the Procedure for Determination of Payments Related to Earning of Income Through Permanent Establishments is to determine the payments related to earning of income by a foreign tax liable unit through permanent establishment in the Republic of Lithuania and the rules of calculation thereof.

      On 14 March 2002 the Head of the State Tax Inspectorate by Order No 75 approved the Rules for Submission, Acceptance and Adjustment of Declarations on Property and Income of Residents of the Republic of Lithuania.