REPUBLIC OF LITHUANIA

REPUBLIC OF LITHUANIA REPUBLIC OF LITHUANIA Law On State Tax Inspectorate Chapter 1 General Regulations Article 1.The assessment and paying of taxes and other statutory payments to the state and local government budget shall be controlled by the State Tax Inspectorate of the Ministry of Finance of the Republic of Lithuania and by tax inspectorates of towns and regions. Article

1. The functioning of the State Tax Inspectorate shall be organised and managed by the Ministry of Finance of the Republic of Lithuania. Chapter 2 The Functioning of the State Tax Inspectorate Article
2. The State Tax Inspectorate shall: 1) take stock of the payers of taxes and other payments to the budgets; 2) control the assessment and paying of taxes and other payments to the budgets and shall refund overpayments; 3) carry out the resolutions of local governments concerning the determination of local collections of taxes, the provision of credits on taxes, collections and deductions to their budgets; 4) control the distribution of taxes and payments to the budgets; 5) organize the registering, evaluation and selling of confiscated, abeyant and inherited by the state property and treasures. 6) inspect whether economic subjects do not violate laws regulating loan agreements.(Amended 9 November 1993) Chapter 3 Rights of the State Tax Inspectorate Article
3. The officials of the State Tax Inspectorate shall be authorised: 1) to investigate documents of legal and natural persons pertaining to the computation and paying of taxes and other payments to the budgets, to obtain information bearing upon these issues; 2) to receive information and copies of documents from enterprises and institutions, including banks and other institutions of credit and finance pertaining to the property and income of a legal or natural person under investigation necessary for exercising their duties; 3) on presenting office certificate to enter working premises of legal and natural persons, to inspect manufactured production and materialtechnical supplies used in production. The officials of the State Tax Inspectorate shall also exercise their right in cases when residential premises indicated on registration are used for production purposes and for receiving income; 4) to take out for a limited period of time, up to 30 days, the documents of legal and natural persons testifying to the understatement of income and other objects liable for taxation, providing them with the list of taken out documents; 5) to issue instructions to legal and natural persons mandatory to be observed on issues concerning the assessment and payment of taxes and other payments to the budgets; 6) to draw up the records of administrative violation of law in such legal cases that are within the competence of the State Tax Inspectorate; Article
4. In addition to the rights under Article 4 of this law, Chief of the State Tax Inspectorate and his deputy shall be also authorised: 1) to draw out of bank accounts of enterprises taxes not paid at the time prescribed therefor and penalties established by laws as well as other sums due to be paid to the budgets without suing for claims; 2) to give orders to banking institutions to suspend payments and remittances from the bank accounts of enterprises if they failed to file a return of taxes and other payments to the budgets with the State Tax Inspectorate, refuse access to tax records for investigation purposes, or when during the investigation facts of purposeful understatement of income or erroneous computation of taxes are uncovered; 3) to impose administrative penalties according to the procedure established by law. 4) to present proposals to the managers of the Register of Enterprises to cancel the registration of an enterprise in the procedure eestablished by laws for the violations provided for in the laws of the Republic of Lithuania.( Amended 9 November 1993) Chapter 4 Responsibility of the State Tax Inspectorate Officials Article
5. Claims of legal and natural persons concerning the actions of the State Tax Inspectorate officials shall be considered by Chief of the Inspectorate or his deputy whereas claims against the actions of the Chief and his deputy shall be considered by the Ministry of Finance of the Republic of Lithuania. If the applicant disagrees with the decision of the Ministry of Finance, he shall have the right to apply to court within 10 days from the date he has been notified of the decision. Article
6. Legal actions shall be instituted against heads and officials who have violated laws or rights of legal and natural persons according to the procedure established by laws. President Supreme Council Republic of Lithuania V. Landsbergis Vilnius 26 June 1990 No. I324