Decree of the Minister of Finance of the Republic of Lithuania

Decree of the Minister of Finance of the Republic of Lithuania Official translation Order of the Minister of Finance of the Republic of Lithuania On the Approval of the Procedure for Claiming Refund of Excise Duty Paid for Excisable Goods Intended for the Activities of Diplomatic Missions and Consular Posts of Foreign States No 193 of 28 June 2002 Vilnius Acting pursuant to paragraph 1.1.3 of Resolution No 235 of 15 February 2002 of the Government of the Republic of Lithuania “On Granting of Authorisations for the Implementation of the Provisions of the Law on Excise Duty” (Official Gazette, No 17-682, 2002),

1. I hereby approve the Procedure for claiming refund of excise duty paid for excisable goods intended for the activities of diplomatic missions and consular posts of foreign states (enclosed herewith).
2. I hereby establish that excise duties shall be refunded to diplomatic missions and consular posts of foreign states in accordance with the Procedure for claiming refund of excise duty paid for excisable goods intended for the activities of diplomatic missions and consular posts of foreign states approved by this Order. The excise duties paid shall be refunded for excisable goods purchased after 1 July 2002 and intended for the official activities. Minister of Finance Dalia Grybauskaitė Approved by Order No 193 of 28 June 2002 of the Minister of Finance of the Republic of Lithuania Procedure for Claiming Refund of Excise Duty Paid for Excisable Goods Intended for the Activities of Diplomatic Missions and Consular Posts of Foreign States
3. The Procedure for claiming refund of excise duty for excisable goods intended for the activities of diplomatic missions and consular posts of foreign states (hereinafter referred to as the Procedure) stipulates the conditions and the procedure for claiming refund of excise duty paid for excisable goods.
4. According to this Procedure, excise duty shall be refunded when the price of excisable goods purchased was paid in full and when the said goods are used for the official activities of the diplomatic mission or the consular post of a foreign state (hereinafter referred to as the Mission).
5. The Mission claiming refund of excise duty paid for excisable goods intended for its official activities shall submit to the Ministry of Foreign Affairs an application form for refund of excise duty certified by the signature of the Head of Mission or a person duly authorised by him and by the Mission’s seal, accompanied by a note, before the 15th day of the month following a respective quarter of the year. The application form to be submitted for refund of excise duty shall be established by the Central Tax Administrator with the approval of the Ministry of Foreign Affairs.
6. The Ministry of Foreign Affairs shall confirm that the Mission is entitled to receive refund of excise duty by the signature of an authorised official and the seal of a relevant Department within five working days from the date of the receipt of the documents and the application shall be returned to the Mission.
7. The Mission claiming refund of excise duty shall submit to the Vilnius County State Tax Inspectorate the application approved by the Ministry of Foreign Affairs referred to in paragraph 4 of this Procedure. The documents confirming the purchase (import) of the goods issued in the name of the Mission and indicating the amount of excise duty paid (the amount of excise duty shall be indicated in the documents of the purchase of goods at the buyer’s request) and the original documents confirming the payment for goods and their copies shall be attached to the application form. The original documents shall be returned to the Mission, duly stamped by the Vilnius County State Tax Inspectorate.
8. Refund for fuel shall be granted only if payment was effectuated using a special card issued by the fuel seller in the name of the Mission and a purchase account for the period that the Mission is claiming refund of excise duty indicating the amount of excise duty paid as well as the documents confirming payment for fuel are submitted to the Vilnius County State Tax Inspectorate.
9. The Vilnius County State Tax Inspectorate shall decide regarding refund (decline to refund) within 30 working days as of the date of the receipt of the documents referred to in paragraph 5 of this Procedure or, if additional documents are required, within 10 working days as of the date of the receipt of such documents.
10. In the event of refusal to refund the total amount or part of the amount of excise duty paid, the Vilnius County State Tax Inspectorate shall inform the Mission and the Ministry of Foreign Affairs about the motives of such decision within five working days as of the date of the decision.
11. When refund of paid excise duty is granted, the Vilnius County State Tax Inspectorate shall transfer the amount due to the Mission’s account (indicated in the application form) held in a bank of the Republic of Lithuania. Fees for bank services are extracted from the amount transferred.
12. The Vilnius County State Tax Inspectorate, upon proposal by the Ministry of Foreign Affairs, shall reserve the right to decline refund of excise duty if quantities in excess of the reasonable needs for the Mission’s official activities are purchased or if there is ground to believe that the goods purchased are not intended for the official activities of the Mission.