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REPUBLIC OF LITHUANIA

REPUBLIC OF LITHUANIA Official translation REPUBLIC OF LITHUANIA LAW ON FEES AND CHARGES 13 June 2000, No VIII-1725 Vilnius (as last amended on 17 September 2002 No IX-1077) (entry into force by 1 January 2003) CHAPTER I GENERAL PROVISIONS Article

  1. Purpose of the Law This Law shall regulate the establishing, collection and control of fees and charges Article
  2. Definitions
  3. State fees and charges - mandatory payment for services provided by state and municipal institutions, agencies, offices or organisations (hereinafter “institutions”), with the exception of courts.
  4. Services provided by institutions - issuance and renewal of documents having legal force and their duplicates, and other services.
  5. Local fees and charges - mandatory payment determined by a decision of a municipal council, valid within the territory of a given municipality. Article
  6. Payers of Fees and Charges Fees and charges shall be paid by natural and legal persons. CHAPTER II STATE FEES AND CHARGES Article
  7. Services Subject to State Fees and Charges 1.. State fees and charges shall be levied for: 1) the registration of the acts of civil status at the institutions of civil registration, amendment of entries in the acts of civil status, and the issuance of documents certifying that an entry has been made in the act of civil status; 2) the issuance of documents relating to citizenship, travelling abroad and arrival and residence in the Republic of Lithuania, employment of foreign nationals, and a document attesting a person’s place of residence; 3) issuance or renewal of an authorisation to engage in a licensed activity; 4) other services provided by the institutions. 2) A list of services subject to state fees and charges shall be determined by the Government.
  8. The institutions shall have no right to demand from legal and natural persons any other remuneration for services provided except the payment of a state fee or charge set forth in this Law. Article
  9. Rates of State Fees and Charges
  10. The rates of state fees and charges shall be set having regard to the costs of the provision of the service which shall include: 1) remuneration for work relating to the provision of a service; 2) production of the form of a document having a legal force; 3) verification of conformity with the requirements set forth in legal acts.
  11. The specific rates of state fees and charges shall be determined by the Government. The rates of state fees and charges shall be set in LTL in round numbers.
  12. Upon the close of a calendar year, the Government, taking into account the actual increase or reduction of the costs involved in the provision of services, shall revise and adjust the rates of state fees and charges and shall take an appropriate decision to that effect. The adjusted rates of state fees and charges shall come into force as of 1 July of the current calendar year. Article
  13. Exemptions from State Fees and Charges
  14. Exemptions from state fees and charges for registration of acts of civil status at the institutions of civil registration, amendments of the entries in the acts of civil status, as well as issuance of documents certifying an entry in an act of civil status shall be granted to: 1) persons for the registration of birth, death, adoption and establishment of paternity, for the rectification of mistakes made during the registration of acts of civil status, as well as for the amendments in the acts of civil status of minors resulting from changes in the entries in their parents’ acts of civil status; 2) persons for the change of their surname, name, father’s name, for the amendments and adjustments of the entries made at the time of the registration during the years of occupations; 3) the Ministry of Foreign Affairs for duplicates of civil status registration certificates issued to it.
  15. Exemptions from state fees and charges for issuance of documents of citizenship, travelling abroad and arrival and residence in the Republic of Lithuania, for employment of foreign nationals, as well as for a document attesting a person’s place of residence shall be granted to: 1) persons eligible for a social benefit in the manner determined by the Government of the Republic of Lithuania, children deprived of parental care and orphans under 18 years of age, persons under state maintenance at in-patient care institutions, single pensioners living alone who have reached the pensionable age, disabled persons of the 1st and 2nd groups - for issuance and renewal the passport of a national of the Republic of Lithuania, as well as for issuing of a document attesting a person’s place of residence; [version of subparagraph 1, paragraph 2 from 1 January 2003 1) persons eligible for a social benefit in the manner determined by the Government of the Republic of Lithuania, children placed under guardianship and curatorship, persons under state maintenance at in-patient care institutions, single persons living alone who have reached the pensionable age under the Law on State Social Insurance Pensions, disabled persons of the 1st and 2nd groups, children with disabilities under 16 years of age – for issuance and renewal of the identity card and passport, and for issuance of a document certifying the person’s place of residence;] 2) political prisoners, deportees, and participants of the resistance movement - for issuance and renewal of the passport of the national of the Republic of Lithuania, a permit of residence in Lithuania, for issuance and renewal of a travel document and a visa to a stateless person; [version of subparagraph, paragraph 2 from 1 January 2003 2) political prisoners, deportees, participants of the resistance movement – for issuance and renewal of an identity card and a passport, a permit of residence in the Republic of Lithuania, for issuance and renewal of a travel document and a visa to a stateless person;] 3) persons under 16 years of age - for issuance of a stateless person’s travel document and a refugee’s travel document, issuance and renewal of visas and for issuance of a child’s travel document; 4) foreign nationals who have been granted the status of a refugee in the Republic of Lithuania - for issuance of the first permit of residence in the Republic of Lithuania; 5) foreign nationals travelling to the Republic of Lithuania for participation in official meetings organised by the President of the Republic, the Seimas, the Government, ministries, other state or local government institutions, agencies or offices, for purposes of charity and organised aid for Lithuania or on a Red Cross mission, as well as representatives of international organisations in which the Republic of Lithuania is a member and the members of said persons’ families (spouses, children/adopted children under 21 years of age who live together with their parents and are not married), - for issuance of documents granting the right to come to the Republic of Lithuania; 6) persons of Lithuanian descent, upon producing certificates of the form approved by the Ministry of Foreign Affairs of the Republic of Lithuanian, issued by their respective Lithuanian communities, or officers of diplomatic or consular missions of the Republic of Lithuania in foreign states, - for issuance and renewal of visas; 7) foreign nationals who are seriously ill or who need urgent medical aid, upon producing documents issued by an appropriate institution certifying that the persons indicated have to be in the territory of the Republic of Lithuania, also the accompanying persons upon producing documents confirming the necessity of accompanying - for issuance and renewal of visas; 8) foreign nationals travelling to the funeral of a family member (parents/adoptive parents), children/adopted children, brothers, sisters), upon producing a telegram certified in the prescribed manner, - for issuance of visas at border check points; 9) foreign nationals arriving for the purpose of teaching activities at the institutions of higher learning, colleges, vocational and secondary schools of the Republic of Lithuania - for issuance and renewal of visas. Article
  16. Reduced State Fees and Charges The Government shall have the right to reduce the rate of a state fee or charge for individual payers of state fees and charges or to allow an exemption in those cases when state fees or charges are credited to the state budget. A municipal council shall have the right to reduce, at the expense of its budget, the rate of state fees or charges for individual payers or to allow an exemption in those cases when state fees and charges are credited to the budget of the municipality. Article
  17. Change or Abolition of State Fees and Charges on the Basis of Parity In those cases when consular charges for issuance of visas to foreign nationals and stateless persons are increased, reduced or abolished on the basis of parity, state fees and charges for issuance of visas shall also be changed or abolished. Article
  18. Payment of State Fees and Charges
  19. The manner of payment of state fees and charges shall be determined by the Government.
  20. Repealed (4 May 2002). Article
  21. Refund for State Fees and Charges
  22. The paid state fee or charge or a part thereof shall be refunded in the following cases: 1) when the amount paid exceeds the rate of a fee or charge determined by the Government; 2) when services are not provided.
  23. A state fee or charge shall be refunded if an application for a refund is filed with the local tax administrator within the prescribed time period provided in the Law on Tax Administration.
  24. The procedure for refunding of a state fee or charge shall be determined by the Government. CHAPTER III LOCAL FEES AND CHARGES Article
  25. Authorisations Subject to Local Fees and Charges
  26. A municipal council shall have the right to determine local fees and charges within the territory of the municipality only for the following: 1) issuance of an authorisation for excavation works in the territory intended for public use in the municipality (streets, squares, and green areas), sealing it or its part off or imposing traffic restrictions in it; 2) issuance of an authorisation for trading or providing services in public places determined by the municipal council, with the exception of trading in market places where, under the Law on Market Place Tax, a market place tax is paid; 3) issuance of an authorisation for outdoor advertising on the objects belonging to the municipality or controlled by it by lawful possession; 4) issuance of an authorisation to organise commercial events in territories for public use belonging to the municipality or controlled by it by lawful possession; 5) issuance of an authorisation for entry of mechanical means of transport to state-protected territories, protected areas established by municipalities, sites of natural landscapes declared by municipalities and established local protected zones, except for the purposes of crossing these territories by state highways, use of their road structures, parking facilities and rest areas, terminals and border check points; the above exceptions shall not apply to the town of Neringa; 6) use of parking areas established by the municipal councils, with the exception of parking areas along state highways and on a 5-15 metre strip set aside at state agencies, institutions and offices; 7) registration and keeping of animals (dogs and cats) in multi-occupancy residences; 8) collection of domestic waste from waste holders and waste management; 9) issuance of an authorisation for installation of temporary mobile facilities in the municipal territory other than that along state highways, in private or leased plots of state land.
  27. A payer of local fees and charges may not be required to pay for an object on which local fees or charges are levied in any other way than by paying a local fee or charge. Article
  28. Establishing Local Fees and Charges
  29. A municipal council shall, by its decision: 1) establish local fees and charges; 2) approve the local fees and charges regulations; 3) determine reductions for payers of local fees and charges; 4) determine the cases of refund for local fees and charges. Article
  30. Rates of Local Fees and Charges
  31. The rates of local fees and charges shall be established in the local fees and charges regulations.
  32. The rates of local fees and charges shall be established in LTL in round numbers.
  33. The municipal council may, by a special decision, index the rates of local fees and charges once a year, by applying the annual consumer price index provided it higher than 1.
  34. CHAPTER IV SUPERVISION OF COLLECTION OF FEES AND CHARGES AND LIABILITY Article
  35. Supervision of Collection of Fees and Charges
  36. Collection of fees and charges shall be supervised by the local tax administrator, the State Control, and collection of local fees and charges - also by controllers of the municipality.
  37. If it is established during an inspection that a state fee and charge collected was too small or that no fee and charge has been collected at all, the missing amount or the whole sum of a state fee and charge shall be recovered into the appropriate budget from the institution through whose fault too small an amount of a state fee and charge has been collected or no fee and charge has been collected at all, following the procedure prescribed by the Law on Tax Administration. The damage to the institution shall be compensated by the public servants who were responsible for it, following the procedure laid down by law. Article
  38. Liability for Violations in Collection of Fees and Charges Persons who have violated this Law or other related legal acts shall be held liable under the procedure prescribed by law. CHAPTER V CREDITING TO BUDGETS Article
  39. Crediting of Fees and Charges to Budgets
  40. State fees and charges shall be credited to the budget from which the institution providing a service is maintained. Fees and charges for the services provided by the Bank of Lithuania shall be credited to the state budget.
  41. Local fees and charges shall be credited to the budget of the municipality which has established local fees and charges. CHAPTER VI FINAL PROVISIONS Article
  42. Recommendations to the Government and Municipal Councils
  43. The Government shall: 1) by October 1, 2000, compile in accordance with the provisions of this Law a list of services for which state fees and charges are to be levied and fix the rates of these fees and charges, as well as approve the procedure for the payment or recovery of state fees and charges; 2) before entry into force of this Law, abolish all fees and charges contravening this Law; 3) submit to the Seimas a draft Law on the Amendment of Article 5 of the Law on Tax Administration which would adjust a list of taxes administered by the State Tax Inspectorate.
  44. Municipal councils shall consider decisions adopted before the entry into force of this Law on the establishment of local fees and charges and revoke decisions contravening this Law. Article
  45. Entry into Force
  46. This Law, with the exception of Article 17, shall enter into force on 1 January,
  48. Following entry into force of this Law, the following shall cease to have effect: 1) The Law of the Republic of Lithuania on Stamp Duty; 2) The Law of the Republic of Lithuania on Local Fees and Charges. I promulgate this Law passed by the Seimas of the Republic of Lithuania PRESIDENT OF THE REPUBLIC VLADAS ADAMKUS

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