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Username Password Forgot ? | Register Today News Legal Updates Find a Lawyer Doing Business in Lithuania Forums Websites Search:  All Laws News Legal Updates Find a Lawyer Doing Business in Lithuania Forums   Legal Updates <<Go back |  Index Tax Law December, 2012 The Tax Law Review of December 2012 Law firm Balčiūnas & Grajauskas AMENDED LAW ON TAX ADMINISTRATION AMENDED RULES OF ISSUING AND RECOGNITION OF ACCOUNTING DOCUMENTS USED FOR THE PURPOSE OF TAX CALCULATION AMENDMENTS OF THE LAW ON TAX ADMINISTRATION DRAFT LAW AMENDING THE LAW ON PERSONAL INCOME TAX PRESENTED TO THE SEIMAS ENACTMENT OF REGULATION AS REGARDS THE SPECIAL SCHEMES FOR NON-ESTABLISHED TAXABLE PERSONS SUPPLYING TELECOMMUNICATIONS SERVICES, BROADCASTING SERVICES OR ELECTRONIC SERVICES TO NON-TAXABLE PERSONS WIDENING LIST OF THE TAX PAYERS MAKING PAYMENTS TO THE GUARANTEE FUND January, 2011 Tax & Law Newsletter No 12 Baltic Legal Solutions Lithuania Value added tax September, 2010 Tax & Law Newsletter No 7 Baltic Legal Solutions Lithuania Corporate income tax Excise taxes Personal income tax Pollution tax Tax administration Tax & Law Newsletter No. 8 Baltic Legal Solutions Lithuania Tax administration Value added Tax August, 2010 Tax & Law Newsletter 2010 June No 6 Baltic Legal Solutions Lithuania Excise duty Value added tax June, 2010 Tax & Law Newsletter Baltic Legal Solutions Lithuania Excise duties Personal income tax Pollution tax Tax administration Value added tax May, 2010 Tax & Law Newsletter Baltic Legal Solutions Lithuania Personal income tax Stamp duties Tax administration Value added tax April, 2010 Tax & Law Newsletter Baltic Legal Solutions Lithuania Excise taxes Personal income tax Tax administration Value added tax March, 2010 Tax & Law Newsletter Baltic Legal Solutions Lithuania Excise duty Value added tax February, 2010 Tax & Law Newsletter Baltic Legal Solutions Lithuania Business accounting standards Corporate Income Tax Excise taxes Personal income tax State social insurance Sugar manufacture tax Tax administration Tax on state natural resources Tax penalties and interest Value added tax January, 2010 Tax & Law Newsletter Baltic Legal Solutions Lithuania Personal income tax Value add tax November, 2009 Tax & Law Newsletter Baltic Legal Solutions Lithuania Double taxation avoidance treaties Penalties and interest Personal income tax Polution tax Stamp duties Tax returns Value added tax October, 2009 Tax & Law Newsletter Baltic Legal Solutions Lithuania Accounting Banks Civil law Compulsory health insurance Corporate income tax Customs duties Enterprises and facilities of strategic importance Land tax administrat ion Legal status of aliens Personal income tax State social insurance Tax on state natural resources Value added tax September, 2009 Tax & Law Newsletter Baltic Legal Solutions Lithuania Accounting Company law Excise duty Income tax of individuals Pollution tax Tax administration August, 2009 Tax & Law Newsletter Baltic Legal Solutions Lithuania Levies Penalties and interest Tax on inherited property Tax returns and documents Value added tax July, 2009 Tax & Law Newsletter Baltic Legal Solutions Lithuania Deferral of tax arrears Pollution tax May, 2009 Tax & Law Baltic Legal Solutions Lithuania Excise duties Tax return April, 2009 Tax & Law Newsletter Baltic Legal Solutions Lithuania Corporate income tax Income tax of individuals Tax administration Tax return March, 2009 Tax & Law Newsletter Baltic Legal Solutions Lithuania Double taxation avoidance agreements Stamp duties Tax administration Tax return Value added tax Sorainen legal update SORAINEN BELARUS. Significant amendments to tax laws ESTONIA. Amendments to tax laws LATVIA. Substantial amendments to tax laws LITHUANIA. Compulsory health insurance LITHUANIA. Corporate income tax LITHUANIA. Personal income tax LITHUANIA. Value added tax Tax & Law Newsletter Baltic Legal Solutions Lithuania Tax administration Tax returns February, 2009 Tax newsflash SORAINEN Compulsory Health Insurance Corporate Income Tax Personal Income Tax State Social Security Value Added Tax January, 2009 Tax & Law Newsletter-December Baltic Legal Solutions Lithuania Corporate income tax Inheritance tax Stamp duties Tax administration Value added tax Tax & Law Newsletter-Nowember Baltic Legal Solutions Lithuania Corporate income tax Excise taxes Social insurance Stamp duties Value added tax Tax on Inbound Investment 2009-Lithuania "Raidla Lejins & Norcous" 1. Tax treatment of different acquisitions 10. Restructuring 11. Spin-offs 12. Migration of residence 13. Interest and dividend payments 14. Tax-efficient means for extraction of profits 15. Disposals 16. Disposals of stock 17. Avoiding and deferring tax 2. Step-up in basis 3. Execution of acquisition 4. Company mergers and share exchanges 5. Tax benefits in issuing stock 6. Taxes payable on an acquisition 7. Net operating losses 8. Interest relief 9. Protections for acquisitions Tax on Inbound Investment 2009-Latvia "Raidla Lejins & Norcous" 1. Tax treatment of different acquisitions 10. Restructuring 11. Spin-offs 12. Migration of residence 13. Interest and dividend payments 14. Tax-efficient means for extraction of profits 15. Disposals 16. Disposals of stock 17. A voiding and deferring tax 2. Step-up in basis 3. Execution of acquisition 4. Company mergers and share exchanges 5. T ax benefits in issuing stock 6. Taxes payable on an acquisition 7. Net operating losses 8. Interest relief 9. Protections for acquisitions Update and trends Tax on Inbound Investment 2009-Estonia "Raidla Lejins & Norcous" 1. Tax treatment of different acquisitions 10. Restructuring 11. Spin-offs 12. Migration of residence 13. Interest and dividend payments 14. Tax-efficient means for extraction of profits 15. Disposals 16. Disposals of stock 17. A voiding and deferring tax 2. Step-up in basis 3. Execution of acquisition 4. Company mergers and share exchanges 5. Tax benefits in issuing stock 6. Taxes payable on an acquisition 7. Net operating losses 8. Interest relief 9. Protections for acquisitions Update and trends Tax & Law-January Baltic Legal Solutions Lithuania Acounting Civil procedure Con sumers’ right Corporate income tax Excise duty Income tax of individuals Lottery and gaming tax Mandatory healt h insurance Pharmaceutical activity Social insurance Stamp duties Tax administration Value added tax December, 2008 Newsletter (November-December 2008). Estonia, Latvia, Lithuania, Finland, Sweden "Raidla Lejins & Norcous" Latvia. Amendments to the Law on Corporate Income Tax Latvia. Amendments to the Law on Individual’s Income Tax Latvia. Value Added Tax Rate and Scope of VAT Taxable Transactions Changed October, 2008 Tax & Law Newsletter. October 2008 No 10 Baltic Legal Solutions Lithuania Excise tax Levies SORAINEN Legal Update. No 52 / October 2008 SORAINEN Amendments to the Law on Corporation Tax. Lithuania Differentiated state duty rates cancelled. Latvia Government resolves to increase minimum salary. Latvia New criteria for granting special tax regimes in small towns and rural areas. Belarus September, 2008 Tax & Law Newsletter, September 2008 Baltic Legal Solutions Lithuania Aliens Levies Loans Pollution tax Registration/deregistration from the VAT payer register Reorganisation Tax inspections August, 2008 Sorainen Legal Update. No 51 / August 2008. SORAINEN BELARUS. Taxation matters to be simplified between Belarus and Finland ESTONIA. A surprise twist in the Sylvester tax dispute LATVIA. Tax LITHUANIA. Amendment to the Law on Corporate Income Tax July, 2008 Tax & Law Newsletter. July 2008 No 07. Baltic Legal Solutions Lithuania Double taxation avoidance agreements Income tax of individuals June, 2008 Baltic Legal Newsletter. Spring, 2008 The Law Firm Eversheds Saladžius ESTONIA. Changes in Income Tax Act Tax & Law Newsletter. June 2008 No 06 Baltic Legal Solutions Lithuania Value added tax May, 2008 LEGISLATIVE REVIEW. May 2008 No. 52. Law firm Tark Grunte Sutkiene New Version of the Rules on Notifications to be Given by a Legal Entity about Additions to (Change of) Data about it in the Register of Taxpayers Approved Tax & Law Newsletter, May 2008 Baltic Legal Solutions Lithuania Corporate income tax - Law No X-1481 Corporate income tax - Law No X-1484 Daily alowance Imovable property tax Income tax of individuals Tax administration Tax administration Value added tax April, 2008 Legislative Review Law firm Tark Grunte Sutkiene Tax Law Tax & Law Newsletter. April 2008 No 04 Baltic Legal Solutions Lithuania Corporate income tax Excise duties State Levies Tax administration March, 2008 Tax & Law Newsletter. March 2008 No 03 Baltic Legal Solutions Lithuania Corporate income tax Income tax of individuals Pollution tax Value added tax January, 2008 Tax & Law Newsletter. January 2008 No 01 Baltic Legal Solutions Lithuania Corporate income tax Excise tax Levies Tax administration law Value added tax BALTIC LEGAL UPDATE. No 49 / January 2008 SORAINEN Tax (Latvia) December, 2007 Tax & Law Newsletter. December 2007 No 12 Baltic Legal Solutions Lithuania Income tax of individuals Tax Administration Value added tax Law Update December 2007 Lideika, Petrauskas, Valiūnas & Partners Tax Law LT) November, 2007 Baltic Legal Update. No 48 / November 2007 SORAINEN ESTONIA. Tax LATVIA. TAX LITHUANIA. TAX October, 2007 LEGISLATIVE REVIEW. October 2007 No. 45 Law firm Tark Grunte Sutkiene TAX LAW (LTU) September, 2007 LEGISLATIVE REVIEW. September 2007 No. 44 Law firm Tark Grunte Sutkiene Tax Law (Draft) Tax Law (of the Republic of Lithuania) Tax & Law Newsletter. September 2007 No 9. Baltic Legal Solutions Lithuania Income tax of individuals Value added tax August, 2007 RoschierRaidla Newsletter. August 2007 "Raidla Lejins & Norcous" ESTONIA. Excise Duties Increase Faster Than Planned ESTONIA. Important Changes in Income Tax Act LATVIA. Regulations on Suspension of Commercial Activities in Case of Tax Payer’s Failure to Comply with the Tax Accounting Obligations Law Update August 2007 Lideika, Petrauskas, Valiūnas & Partners LTU. Tax Law May, 2007 LAW UPDATE Lideika, Petrauskas, Valiūnas & Partners TAX LAW Tax & Law. May 2007 No 5 Baltic Legal Solutions Lithuania DUTIES TAX ADMINISTRATION April, 2007 LEGAL MONIITOR. April 2007. No. 46 SORAINEN TAX December, 2006 Legal Monitor. October-November The Law Firm Eversheds Saladžius Amendments to the Law on Individual Income Tax LAW UPDATE. November 2006 Lideika, Petrauskas, Valiūnas & Partners TAX LAW (EU) TAX LAW (LT) September, 2006 Tax & Law Newsletter. September 2006 No 46 Baltic Legal Solutions Lithuania Pollution tax Tax Administration July, 2006 Legislative Review June 2006 No. 29 Law firm Tark Grunte Sutkiene List of Objects Subject to State Fees and Amounts of State Fees Changed April, 2006 Tax & Law Newsletter, March 2006 No 41 Baltic Legal Solutions Lithuania INCOME TAX DECLARATION TAX ADMINISTRATION March, 2006 Baltic Newsletter Legal News at Your Glance, Winter Edition, 2006 The Law Firm Eversheds Saladžius ESTONIA. Several changes to the Act on VAT LATVIA. Draft Regulations on Exemption of Public LEGAL NEWSLETTER, February–March 2006 Business Law Group "FORESTA" Default interest for unpaid tax or paid with delay Excises Interest for tax credit Irredeemable debts Payment of the tax and other sums related to it on behalf of the tax payer Privileges of excises Tax & Law Newsletter, March 2006 No 40 Baltic Legal Solutions Lithuania EXCISE TAX INCOME TAX PROFIT TAX TAX ADMINISTRATION VALUE ADDED TAX January, 2006 Advokatų kontora Lideika, Petrauskas, Valiūnas ir partneriai LAWIN Lideika, Petrauskas, Valiūnas & Partners TAX LAW June, 2004 Law Update June 2004 Lideika, Petrauskas, Valiūnas & Partners Tax Law (EU) Tax Law (Lithuania) LEGISLATIVE REVIEW. May of 2004 No. 4 Law firm Tark Grunte Sutkiene Tax Law March, 2004 Legal Update The Baltic States January - February 2004 (Sorainen Law Offices) SORAINEN TAX LAW (Lithuania) TAX LEGISLATION (Latvia) LAW UPDATE February/March 2004 Lideika, Petrauskas, Valiūnas & Partners TAX LAW January, 2004 Law Update January 2004 Lideika, Petrauskas, Valiūnas & Partners TAX LAW LEGISLATION REVIEW. January 2004 Bernotas & Dominas Glimstedt TAX LAW Legislation Review. Laws and other Legal Acts. January 2004 D.Foigt & Partners TAXES December, 2003 Law Update December 2003 Lideika, Petrauskas, Valiūnas & Partners TAX LAW Legislation Review. Laws and other Legal Acts. December 2003 D.Foigt & Partners TAXES AND ACCOUNTANCY August, 2003 Law Update/August 2003 Lideika, Petrauskas, Valiūnas & Partners TAXES July, 2003 Law Update/July 2003 Lideika, Petrauskas, Valiūnas & Partners TAXES May, 2003 Law Update/ May 2003 Lideika, Petrauskas, Valiūnas & Partners TAXES April, 2003 Law Update/ April 2003 Lideika, Petrauskas, Valiūnas & Partners Taxes Legislation Review/ Laws and other Legal Acts of March 2003 Law firm REGIJA Taxes and Accouting March, 2003 Legislation Review/ Laws and other legal acts passed in February 2003 Law firm REGIJA Taxes Flash News/ Lithuania, No. 47 The Law Firm Eversheds Saladžius New codes of state duties and charges New forms of tax returns February, 2003 Flash News (Lithuania, No 46) The Law Firm Eversheds Saladžius Double taxation conventions come into force (Approved) Procedure for deducting business trip expenses for tax purposes (Approved) Property of higher value to be declared (Approved) Legislation Review Laws Entered into Force on January 2003 Law firm REGIJA The Law on Amendment and Supplement of the articles 28 and 129 of the Law on Value Added Tax of the Republic of Lithuania. No. IX-1209, November 28, 2002. Official Gazette Law on Annulment of the Law on Supplement of Articles 1 and l0 of the Law on Accounting and Amendment of Articles l, 6, l0 and l3 of the Law on Accounting of the Republic of Lithuania. No. IX-l263, December lO, 2002. Official Gazette Law on Financial Accountability of Enterprises of the Republic of Lithuania No IX-575, 6th November 200l, Valstybės Žinios, 200l m. No. 99 - 35l6. Law on Income Tax of Residents of the Republic ofLithuania No. IX-I007, July 2, 2002. Official Gazette Law on Tax of Inherited Property. No. IX-l239, October lO, 2002. Official Gazette "Valstybes zinios" No. l23 - 553l, 2002. The Amendment Law on the Law on the Tax for Pollution of Environment, No. IX -720, January 22, 2002, Official Gazette The Iaw on the administration of taxes of the Republic of Lithuania No. 1 -974, June 25, 1995, Official Gazette "Valstybes zinios" No. 61- 1525, 1995. The Law on Amendment of articles 25, 31 and 40 of the Law on Excise of the Republic of Lithuania, No. IX -1228, December 10, 2002, Official Gazette "Valstybes zinios" No. 123 -5520, 2002. The Law on the Amendment and Supplement of the articles 3, 4, 6 , 7, 11 of the Law on Tax for the Natural Recourses of the State No. IX -1093, September 19, 2002, Official Gazette "Valstybes zinios" No. 96 - 4170, 2002. Newsletter on Tax & Legal Issues No.3 Baltic Legal Solutions Lithuania Dividend Releted Returns Financial Reporting Inheritance Tax Lithuanian resident's statement of commencement of activities Minimum Value of Declarable Assets Pollution Tax Profit Tax Resident's Income Tax Road Tax Value Added Tax January, 2003 Law Update (January 2003) Lideika, Petrauskas, Valiūnas & Partners Taxes December, 2002 Legal Newsletter (November 2002) Business Law Group "FORESTA" Tax law Law Update (December) Lideika, Petrauskas, Valiūnas & Partners Taxes Legal Newsletter (December 2002) Business Law Group "FORESTA" Amendment to the Law on Taxes for State Owned Natural Resources New Legal Acts Requirements for a Person, Who Might be a Fiscal Agent of a Foreign Taxable Person November, 2002 Law Update (November 2002) Lideika, Petrauskas, Valiūnas & Partners Taxes October, 2002 Flash News (Lithuania, No. 42; 1 October 2002) SORAINEN Adjustments in state duties and charges (approved) Procedure for deducting business trip expenses Procedure for refunding of excise duty paid (approved) Taxpayers not to register with SODRA (State Social Insurance Fund Board) September, 2002 Law update (September/October 2002) Lideika, Petrauskas, Valiūnas & Partners Taxes Legal news (In Brief (Outumn 2002)) Bernotas & Dominas Glimstedt Tax law August, 2002 Law Update (August 2002) Lideika, Petrauskas, Valiūnas & Partners Taxes Flash News (Lithuania, No. 40; 7 August 2002) The Law Firm Eversheds Saladžius Changed rates of daily allowances Law on Sugar Tax Law on Turnover Tax New form of VATdeclaration July, 2002 Law update (July 2002) Lideika, Petrauskas, Valiūnas & Partners Taxes June, 2002 Legal News in Brief June 2002 Bernotas & Dominas Glimstedt Changes in Tax law VAT for Import of Services Law Update (June 2002) Lideika, Petrauskas, Valiūnas & Partners Taxes May, 2002 Legal News Letter by FORESTA BLG ( May 2002 ) Business Law Group "FORESTA" Amendments to the Regulations on Calculation of the Depreciation of Long-term Assets Rules on Registration with the State Tax Inspectorate of the Tickets and Blanks of Accounting Documents of Payments in Cash April, 2002 Flach News, Lithuania, No. 38 25 April 2002 The Law Firm Eversheds Saladžius Bookkeeping mandatory to individual business patent holders (Adopted) Increase of the basic tax allo (Adopted) VAT Law (Adopted) Legal News Letter (by FORESTA BLG April 2002) Business Law Group "FORESTA" New Order on Bad Debts Permanent Establishments Take-over of Tax Arrears Law Update (May2002) Lideika, Petrauskas, Valiūnas & Partners Taxes March, 2002 by FORESTA BLG March 2002 Business Law Group "FORESTA" New Law on Taxes on Profits Law Update (March/April 2002) Lideika, Petrauskas, Valiūnas & Partners Taxes Flash News, Lithuania, No. 37 The Law Firm Eversheds Saladžius Double Taxation Agreement with Slovenia February, 2002 Law Update Lideika, Petrauskas, Valiūnas & Partners Taxes January, 2002 Law Update (January 2002) Lideika, Petrauskas, Valiūnas & Partners Taxes Flash News, Lithuania, No. 36 (29 January 2002) The Law Firm Eversheds Saladžius Amendments to the Law on Charity and Sponsorship (Passed) Amendments to the Law on Electronic Signature (Passed on 15 January 2002) New asset and income return (Approved) Register of Legal Entities (Draft) Surprises of the new Profits Tax Law (Draft) Tax returns to be filed over the internet December, 2001 Law Update (December 2001) Lideika, Petrauskas, Valiūnas & Partners Taxes November, 2001 Law Update (November 2001) Lideika, Petrauskas, Valiūnas & Partners Taxes October, 2001 Law Update (October 2001) Lideika, Petrauskas, Valiūnas & Partners Taxes Legal Updates Accounting Law Administrative Law Advertising Advocates Alcohol Control Banking Bankruptcy Business Capital Case Law Charity and Support Civil Law Civil Procedure Commercial Law Company Law Competition Law Constitutional Law Construction Law Consumer Law Contract Law Copyright Corporate Law Criminal Law Customs Law Data Protection Debt Law Ecology Economic Activities Educational Law Electronic Commerce Electronic Communications Employment Law Energetics Enforcement of Judgements Environmental Protection EU Law Finance Law Gaming Law Health Law Immigration Law Income Industry Information Technologies Insolvency Law Insurance Intellectual Property International Treaties Investment Law Labor law Land Law Law of Succession Liability Maritime Medicine Mortgage Notaries Obligations Oil Other Patents Personal Data Pharmacy Privatisation Procedural Law Public Information Public Procurement Real Estate Law Registers Securities Social Law Statistics Sugar Tax Law Telecommunications Tobacco Trade Law Transactions Transport Waste

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