On the 20th of January 2006 the Law on the Amendments of Article 35 of the Law on Excises was passed. The amended Part 3 of Article 35 indicates that diesel shall be exempted from the payment of excises in case it is used for agriculture purpose by the subjects registered under the order set by the Government who perform agriculture activities, as well as by the institutions of the agriculture learning, studying and teaching that possess training (experimental) farms, in one economic year (from the 1st of July of current year till the 30th of June of the next year) not exceeding the quantity set by the Government of the Republic of Lithuania of exempted diesel for one hectare of declared farmland according to the kinds of agriculture plants under the order set by the Government of the Republic of Lithuania or its authorized institution. On the 21st of February 2006 the Head of State Tax Inspectorate Under the Ministry of Finance of the Republic of Lithuania passed the Order on purchase of the dehydrated ethyl alcohol exempted from the excises and used for the production of the bioethyltretbuthilether. |