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REPUBLIC OF LITHUANIA

REPUBLIC OF LITHUANIA REPUBLIC OF LITHUANIA LAW ON THE ROAD FUND By this Law the Seimas of the Republic of Lithuania shall establish the Road Fund of the Republic of Lithuania. The purpose of the Road Fund shall be to accumulate and use funds for the development, modernisation and ensuring of functioning of the road network. The Government of the Republic of Lithuania or the institution authorised by it shall be the holder and administrator of the Road Fund. Article

  1. Sources of the Road Fund The Road Fund shall consist of: 1) deductions from sales revenue; 2) a portion of the excise tax on sold petrol, diesel fuel and lubricants; 3) vehicle owner's tax; 4) fee for the stay in the territory of the Republic of Lithuania of the vehicles registered in foreign countries; 5) fee for a permit to drive vehicles the measurements whereof with or without freight exceed the permissible measurements or when weight exceeds the permissible load on an axle or an over-all gross weight of the vehicle; 6) fee for a permit to perform any type of work on any portion of the road complex; 7) state budgetary funds; and 8) purposive funds of legal, natural persons and other states. Article
  2. Deductions from Sales Revenue Deductions from sales revenue into the Road Fund shall be paid by the enterprises which have the rights of a legal person, as well as those which do not have them, and the legal persons who engage in non-commercial activities, but who receive revenue from economic-commercial activities. The following shall be relieved from paying these deductions into the Road Fund: 1) legal and natural persons engaged in agricultural production and special-purpose enterprises which render services to the agriculture if the revenue from the sold agricultural products and services to the agriculture amount to at least 50 per cent of all sales revenue; 2) creative unions (unions of architects, scientists, artists, designers, photographers, composers, cinematographers, writers, folk artists, theatre, journalists), their enterprises and organisations which use at least 50 per cent of the revenue for the needs of creative unions; 3) enterprises wherein at least 50 per cent of employees with a limited capacity for work are engaged and the sales revenue whereof is received only for the products manufactured by them; 4) budgetary institutions; 5) economic partnerships and private (personal) enterprises without the rights of a legal person, which have acquired patents for their activities; 6) economic entities which pay an excise tax on sold petrol, diesel fuel and lubricants shall not pay deductions into the Road Fund for an appropriate portion of sales revenue; 7) enterprises which are registered and operating in free economic zones; and 8) forest enterprises - from deductions for that portion of sales revenue which is allotted to the Forest Fund in accordance with the Forestry Law of the Republic of Lithuania. (Amended 25 June 1996) Payers shall themselves compute and pay deductions into the Road Fund from the sales revenue for each month's turnover on or before the 25th day of the following month. Upon failure to pay when due, interest shall be charged in accordance with the procedure established in the Law of the Republic of Lithuania on Tax Administration. (Amended 30 April 1996) The procedure for computation, payment and control of the deductions from sales revenue, as well as the rates thereof shall be established by the Government of the Republic of Lithuania without exceeding the margin set forth in Annex 1 of this Law. The Government of the Republic of Lithuania shall each year reduce the rates of deductions from sales revenue so that these deductions shall be abolished by the year 2000, gradually imposing the tax on motor vehicles and busses. Article
  3. Portion of an Excise Revenue on the Sold Petrol, Diesel Fuel and Lubricants Beginning with 1996, 15 per cent of the excise revenue from sold petrol, diesel fuel and lubricants shall be transferred to the Road Fund. Deductions shall be each year increased by 10 points and during the last year - by 5 points, until they total up to 50 per cent of aforesaid excise revenue. The Ministry of Finance shall each month transfer deductions from the excise revenue to the Road Fund on or before the 25th day of the following month. (Amended 7 December 1995) Article
  4. Vehicle Owner's Tax on Heavy, Heavy-Passenger and Special Vehicles The tax on heavy, heavy-passenger and special vehicles shall be paid by the owners of these vehicles which are registered in the Republic of Lithuania. The tax shall be paid by the owners of vehicles into the Road Fund each year by 1 July or each quarter by the first day of the third month in equal portions. The Government of the Republic of Lithuania shall establish the procedure for payment of the tax and control thereof, as well as the rates without violating the marginal rates provided for in Annex 2 of this Law. Article
  5. Fee for the Stay in the Territory of the Republic of Lithuania of the Vehicles Registered in other Countries The fee for the vehicles which are registered in foreign countries shall be paid by the owners or responsible persons of these vehicles when a vehicle crosses the state border of the Republic of Lithuania. The fee shall not be imposed on the vehicles of those countries which have appropriate interstate agreements with the Republic of Lithuania, or when they carry charity and humanitarian reliefs. The fee shall be collected by an institution authorised by the Government of the Republic of Lithuania. Fee rates, not exceeding the rates provided in Annex 3 of this Law, procedure for payment and control thereof shall be established by the Government of the Republic of Lithuania. Article
  6. Fee for a Permit to Drive Vehicles the Measurements whereof with a Freight or without it Exceed the Permissible Measurements or when Weight Exceeds the Permissible Load on an Axle or an Over-All Gross Weight of the Vehicle The procedure for the movement of bulk freight and driving heavy weight vehicles shall be established and permits shall be issued by the institution authorised by the Government of the Republic of Lithuania. Each time an appropriate permit is received, the fee shall be paid in accordance with the rates provided in Annex 4 of this Law. Article
  7. Other Revenues of the Road Fund The fee for a permit to perform any type of work on any portion of the road complex shall be collected by the institution which issues permits. The fee amount shall be established in each specific case taking into consideration the type of work, damage done to roads and the environment, cost of reconstruction works, losses due to the changes in traffic conditions, and the duration of work. State budgetary funds shall be transferred to the Road Fund if this is provided for in state and local authority budgets of a relevant year or if such decisions are adopted by the Government of the Republic of Lithuania within its jurisdiction when implementing the budget. Funds of individual legal and natural persons, as well as funds transferred by other states may be paid into the Road Fund. Article
  8. Utilisation of Funds of the Road Fund Funds of the Road Fund shall be used for building, modernisation, repairing and maintenance of motorways, and implementation of road safety measures. The funds of the Road Fund shall be used by the institution authorised by the Government of the Republic of Lithuania according to an annual estimate approved by the Government. The procedure for utilisation of the Road Fund shall be established by the Government of the Republic of Lithuania which shall appoint institutions for the implementation of this Law. Article
  9. Utilisation of Funds of the Road Fund for Maintenance of Local Roads and Streets of Trunk Roads Annual estimates shall provide for 20 percent of the funds of the Road Fund to be used for building, repairing, maintenance of local roads, forest, national park roads and streets of truck roads according to the lists of projects submitted by local authorities and amount of financing thereof. (Amended 16 May 1995) Article
  10. Guarantees of Activities of the Road Fund Revenues of the Road Fund cannot be transferred to the state budget or used for financing other needs of the State. Funds of the Road Fund which are not used in accordance with an annual estimate shall be a source for financing measures provided in the estimate of the succeeding year. Article
  11. Coming into Effect of the Law The Law on the Road Fund of the Republic of Lithuania shall come into effect on 1 January 1996, except for the provisions of Paragraph 1 of Article 2 and Annex 1 which shall become valid on 15 January
  12. I promulgate this Law passed by the Seimas of the Republic of Lithuania. Algirdas Brazauskas President of the Republic Vilnius 24 January 1995, No.I-766 (As amended by 25 June 1996) Annex 1 Law of the Republic of Lithuania No.I-766 24 January 1995 Maximum Rates of the Deductions from Sales Revenue into the Road Fund The following shall pay the maximum rates of the deductions of sales revenue into the Road Fund: 1) industrial, construction, repair, motor transport enterprises - up to 0.6 percent of sales revenue; 2) state-owned enterprises as well as enterprises engaged in co-operative and private trade, supply - up to 0.3 percent of sales revenue (proceeds); 3) state gas enterprises - up to 0.1 percent of sales revenue; 4) banks - up to 1 percent of income received from the margin and for other services rendered; and 5) other enterprises - up to 0.5 percent of sales revenue. Deductions shall be collected from the sales revenue computed in accordance with the procedure established in the Law on Taxes on Profits of Legal Persons, and for those which do not have the rights of a legal person - from sales revenue. Annex 2 Law of the Republic of Lithuania No.I-766 24 January 1995 Marginal Rates of Vehicle Owner's Tax The marginal rates of the vehicle owner's tax shall be as follows: 1) for heavy vehicles and their combinations with an over- all gross weight - up to 3,5 tonnes Lt 100-300 from 3,5 to 10 tonnes Lt 300-800 from 10 to 24 tonnes Lt 500-1.000 exceeding 24 tonnes Lt 1.000-3.000 2) for heavy-passenger vehicles Lt 200-800 3) special vehicles Lt 100-300 If during the validity period of marginal rates the summary price index has exceeded 1,2, the Government of the Republic of Lithuania shall once a year (prior to the start of the year for which the tax shall be paid) index the rates provided in this Annex according to the summary price index. Annex 3 Law of the Republic of Lithuania No.I-766 24 January 1995 Rates of Fee for the Stay in the Territory of the Republic of Lithuania of Vehicles which are Registered in Foreign Countries The following fee rates for the stay in the territory of the Republic of Lithuania of the vehicles registered in foreign countries shall be established: 1) for buses - up to 10 seats up to Lt 60 from 11 to 30 seats up to Lt 120 more than 30 seats up to Lt 220 2) for vehicles with an over-all gross weight - up to 3,5 tonnes up to Lt 80 from 3,5 to 10 tonnes up to Lt 160 from 10 to 24 tonnes up to Lt 240 exceeding 24 tonnes up to Lt 400 3) for special vehicles up to Lt 120 If during the validity period of rates the summary price index has exceeded 1,2, the Government of the Republic of Lithuania shall once a year (prior to the start of the year for which the fee shall be paid) index the rates provided in this Annex according to the summary price index. Annex 4 Law of the Republic of Lithuania No.I-766 24 January 1995 Rates of Fee for a Permit to Pass over Roads by Vehicles the Measurements whereof with or without Freight Exceed the Permissible Measurements or when the Weight Exceeds the Permissible Load on an Axle or an Over-All Gross Weight of the Vehicle The following fee rates for a permit to pass over roads by the vehicles, registered in the Republic of Lithuania and other countries, the measurements whereof with or without freight exceed the permissible measurements or when the weight exceeds the permissible load on an axle or an over-all gross weight of the vehicle: lump-sum yearly for every 10 cm exceeding the permissible width Lt 100 up to 10 times of a lump-sum for every 1 metre exceeding the permissible length Lt 100 up to 10 times of a lump-sum for every 10 cm exceeding the permissible height Lt 150 up to 10 times of a lump-sum for every tonne exceeding the permissible 10-tonne axle load of a vehicle Lt 200 - for vehicles with an over-all gross weight exceeding 40 tonnes Lt 1.000 - If during the validity period of rates the summary price index has exceeded 1,2, the Government of the Republic of Lithuania shall once a year (prior to the start of the year for which the fee shall be paid) index the rates provided in this Annex according to the summary price index.

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