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GOVERNMENT OF THE REPUBLIC OF LITHUANIA

GOVERNMENT OF THE REPUBLIC OF LITHUANIA official translation GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION No. 774 ON THE AMENDMENT TO 11 NOVEMBER 1994 RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA No. 1123 ON THE APPROVAL OF STAMP DUTY RATES AND THE PROCEDURE FOR PAYMENT AND REFUND OF STAMP DUTY 23 June 1998 Vilnius The Government of the Republic of Lithuania h a s r e s o l v e d:

  1. To partially change the rates of stamp duty, which were approved by 11 November 1994 Resolution of the Government of the Republic of Lithuania No. 1123 on the Approval of Stamp Duty Rates and the Procedure for Payment and Refund of Stamp Duty: 1.
  2. Subparagraph 17.
  3. shall be set forth to read as follows: “17.
  4. for the issue and re-registration of a licence to engage in retail trade (for the period of one year): alcoholic beverages: in specialised shops and specialised departments: not less than Lt 30,000 - in specialised shops and specialised departments of the cities of Vilnius, Kaunas, Klaipėda, Šiauliai, Panevėžys, Alytus, Marijampolė, Palanga, not less than Lt 10,000 - in specialised shops and specialised departments of the cities of Druskininkai, Neringa, Birštonas, regional centres, not less than Lt 800 - in specialised shops and specialised departments of other cities and urban-type settlements, and not less than Lt 500 - in rural shops in catering facilities, selling alcoholic beverages for consumption on the premises: not less than Lt 5,000 - in catering facilities of the cities of the Republic, not less than Lt 3,100 - in catering facilities of regional centres, not less than Lt 500 - in catering facilities of other cities and urban-type settlements, as well as in rural catering facilities in catering facilities, selling alcoholic beverages for consumption on the premises and for taking away: not less than Lt 30,000 - in catering facilities of the cities of Vilnius, Kaunas, Klaipėda, Šiauliai, Panevėžys, Alytus, Marijampolė, Palanga, not less than Lt 10,000 - in catering facilities of the cities of Druskininkai, Neringa, Birštonas, regional centres, not less than Lt 800 - in catering facilities of other cities and urban-type settlements, as well as in rural catering facilities alcoholic beverages of an alcoholic strength by volume not exceeding 22% vol: in specialised shops and specialised departments: not less than Lt 15,000 - in specialised shops and specialised departments of the cities of Vilnius, Kaunas, Klaipėda, Šiauliai, Panevėžys, Alytus, Marijampolė, Palanga, not less than Lt 5,000 - in specialised shops and specialised departments of the cities of Druskininkai, Neringa, Birštonas, regional centres, not less than Lt 400 - in specialised shops and specialised departments of other cities and urban-type settlements, and not less than Lt 350 - in rural shops in catering facilities, selling alcoholic beverages for consumption on the premises: not less than Lt 2,500 - in catering facilities of the cities of the Republic, not less than Lt 1,600 - in catering facilities of regional centres, not less than Lt 350 - in catering facilities of other cities and urban-type settlements, as well as in rural catering facilities in catering facilities, selling alcoholic beverages for consumption on the premises and for taking away: not less than Lt 15,000 - in catering facilities of the cities of Vilnius, Kaunas, Klaipėda, Šiauliai, Panevėžys, Alytus, Marijampolė, Palanga, not less than Lt 5,000 - in catering facilities of the cities of Druskininkai, Neringa, Birštonas, regional centres, not less than Lt 400 - in catering facilities of other cities and urban-type settlements, as well as in rural catering facilities beer: not less than Lt 3,000 - in commercial and catering facilities of the cities of Vilnius, Kaunas, Klaipėda, Šiauliai, Panevėžys, Alytus, Marijampolė, Palanga, not less than Lt 1,100 - in commercial and catering facilities of the cities of Druskininkai, Neringa, Birštonas, regional centres, not less than Lt 250 - in commercial and catering facilities of other cities, urban-type settlements, as well as in rural commercial and catering facilities duty-free shops, selling alcoholic beverages: not less than Lt 10,000 for each shop Commentaries:
  5. An exact amount of the stamp duty specified in subparagraph 17.1., shall be established by city (region) councils.
  6. A double-rate stamp duty shall be collected for the issuance and re-registration of a licence to sell alcoholic beverages in commercial facilities after 22.00, and in catering facilities - after 24.
  8. City (region) councils shall establish the amount of stamp duty for the issuance of a one-time licence to engage during mass events and exhibitions in the retail trade of alcoholic beverages of an alcoholic strength by volume not exceeding 12% vol.
  9. The amount of stamp duty for the issuance of a licence to engage during the resort season in the retail trade of alcoholic beverages of an alcoholic strength by volume not exceeding 22% vol, shall be established by accordingly dividing the amount of stamp duty, specified in subparagraph 17.1., in proportion to the period of validity of the issued licence.
  10. Catering facilities shall comprise restaurants, cafes, bars, buffets, including the ones for authorised personnel only, and the like.
  11. When issuing licences to engage in the retail trade of alcoholic beverages in restaurants, cafes, bars (buffets) located in hotels, stamp duty shall not be imposed on mini bars, situated in hotel rooms, which are recorded in such licences”; 1.
  12. Subparagraphs 17.2., 17.3., 17.5., 17.
  13. and 27.
  14. shall be set forth to read as follows (pursuant to the requirements of the World Trade Organisation): “17.
  15. for the issuance and re-registration of a licence to engage in the wholesale trade of alcoholic beverages produced in the Republic of Lithuania (for the period of one year): alcoholic beverages Lt 100,000 alcoholic beverages of an alcoholic strength by volume not exceeding 22% vol Lt 50,000 beer Lt 15,000 17.
  16. for the issuance and re-registration of a licence to engage in the import of alcohol products into the Republic of Lithuania (for the period of one year): vodka and other alcoholic beverages Lt 100,000 wine (of an alcoholic strength by volume not exceeding 22% vol) and beer Lt 50,000 beer Lt 15,000 alcohol products (except alcoholic beverages) Lt 500 17.
  17. for the issuance of a licence to engage in the wholesale trade of the remaining stocks of alcohol products produced in the Republic of Lithuania (for the period of one month): of alcoholic beverages Lt 8,300 of alcoholic beverages of an alcoholic strength by volume not exceeding 22% vol Lt 4,150 of beer Lt 1,250 17.
  18. for the issuance of a licence to engage in the wholesale trade of the remaining stocks of imported alcoholic beverages (for the period of one month): of vodka and other alcoholic beverages Lt 8,300 of wine (of an alcoholic strength by volume not exceeding 22% vol) Lt 4,150 of beer Lt 1,250 27.
  19. for the issuance of a licence to set up a customs warehouse: private warehouse (except a private warehouse in which alcoholic beverages and tobacco products subject to excise duty, shall be kept) Lt 20,000 private warehouse in which alcoholic beverages and tobacco products subject to excise duty, shall be kept Lt 50,000 public warehouse (except those set up by customs institutions) Lt 50,000
  20. To establish that the provisions of subparagraph 1.
  21. of this Resolution shall be applicable upon the accession of the Republic of Lithuania into the World Trade Organisation. PRIME MINISTER GEDIMINAS VAGNORIUS MINISTER OF FINANCE ALGIRDAS ŠEMETA GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION ON THE AMENDMENT OF 11 NOVEMBER 1994 RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA No. 1123 ON THE APPROVAL OF STAMP DUTY RATES AND THE PROCEDURE FOR PAYMENT AND REFUND OF STAMP DUTY 29 September 1998 No. 1169 Vilnius The Government of the Republic of Lithuania r e s o l v e s:
  22. To partially change the rates of stamp duty, which were approved by 11 November 1994 Resolution of the Government of the Republic of Lithuania No. 1123 on the Approval of Stamp Duty Rates and the Procedure for Payment and Refund of Stamp Duty:
  23. Subparagraph 16.
  24. shall be set forth to read as follows: “16.
  25. to engage in the import into the Republic of Lithuania, as well as the wholesale and retail trade of tobacco products: 16.26.
  26. the import into the Republic of Lithuania of tobacco products Lt 15,000 16.26.
  27. the wholesale trade of tobacco products Lt 15,000 Commentary. Stamp duty on the wholesale trade of tobacco products from every additional subdivision shall be increased by Lt 3,
  28. This provision shall also be applicable to tobacco producers and importers. 16.26.
  29. the retail trade of tobacco products: not less than Lt 1,000 in commercial facilities and not less than Lt 500 in kiosks of the cities of Vilnius, Kaunas, Klaipėda, Šiauliai, Panevėžys, Alytus, Marijampolė, not less than Lt 500 in commercial facilities and not less than Lt 250 in kiosks of the cities of Palanga, Druskininkai, Neringa, Birštonas and regional centres, not less than Lt 200 in rural commercial facilities and not less than Lt 100 in rural kiosks, not less than Lt 300 in catering facilities and of the cities of Vilnius, Kaunas, Klaipėda, Šiauliai, Panevėžys, Alytus, Marijampolė, not less than Lt 150 in catering facilities of the cities of Palanga, Druskininkai, Neringa, Birštonas and regional centres, not less than Lt 50 in rural catering facilities. Commentaries:
  30. An exact amount of the stamp duty specified in subparagraph 16.26.3., shall be established by city (region) councils.
  31. The amount of stamp duty for the issuance of a licence to engage during resort, recreation and tourists’ seasons in the retail trade of tobacco products, shall be established by accordingly dividing the amount of stamp duty, specified in subparagraph 16.26.3., in proportion to the period of validity of the issued licence.
  32. The amount of stamp duty for the issuance of a licence to engage in the retail trade of the remaining stocks of tobacco products, shall be established by accordingly dividing the amount of stamp duty, specified in subparagraph 16.26.3., in proportion to the period of validity of the issued licence.
  33. Catering facilities shall comprise restaurants, cafes, bars, buffets and the like.
  34. A temporary, outdoor structure, set up according to a design project co-ordinated with the chief local authority architect, without foundations and a sales area, which may be relocated or disassembled, and where goods are sold to buyers through a service window (the entrance area adjacent to the service window shall not be considered a sales area) shall be considered a kiosk”.
  35. To supplement the specified rates with such subparagraphs 16.
  36. - 16.68.: “16.
  37. To engage in the activities of a financial brokerage firm: 16.64.
  38. The activities of a general financial brokerage firm Lt 700 16.64.
  39. The activities of a specialised financial brokerage firm Lt 500 16.
  40. To provide custody services Lt 300 16.
  41. To engage in the activities of a management enterprise Lt 500 16.
  42. To engage in investment management and consulting firm Lt 500 16.
  43. To engage in the activities of an investment company Lt 300”.
  44. Subparagraph 23 shall be set forth to read as follows: “
  45. For the registration, announcement of securities issue and the issuance of appropriate documents: 23.
  46. For the registration, announcement of the 0.1% of a total securities issue (except the securities of nominal price of the investment companies) whereby the funds and securities being other property for the development of the registered, but not less activities of an issuer are additionally accumulated, than Lt 332 and not as well as for the issuance of appropriate documents more than Lt 10,000 23.
  47. For the registration, announcement of the 0.05% of a total securities issue of an investment company nominal price of the whereby the funds and other property for the securities being development of the activities of an issuer are registered, but not less additionally accumulated, as well as for the issuance than Lt 332 and not of appropriate documents more than Lt 10,000 23.
  48. For the registration, announcement of the Lt 500 securities issue capitalising the issuer’s liabilities, as well as for the issuance of appropriate documents 23.
  49. For the registration, announcement of the Lt 332 securities issue whereby authorised capital is increased from the funds of a company, as well as for the issuance of appropriate documents 23.5 In other cases Lt 332”.

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