REPUBLIC OF LITHUANIA Official translation REPUBLIC OF LITHUANIA LAW ON FEES AND CHARGES 13 June 2000, No VIII-1725 Vilnius (As last amended on 18 October 2007 - X-1301) CHAPTER I GENERAL PROVISIONS A

paragraph 1 before 1 January 2008: 1. State fees and charges shall be levied for: 1) registration of the acts of civil status at the institutions of civil registration, amendment of entries in the acts of civil status, and issuance of documents certifying that an entry has been made in the act of civil status; 2) management of documents to issue a residence permit in the Republic of Lithuania, and for issuance of documents related to citizenship, travelling abroad and arrival and residence in the Republic of Lithuania and employment of aliens; 3) issuance of a licence (authorisation) to engage in a licensed activity; 4) other services provided by institutions.

paragraph 1 after 1 January 2008:

1. State fees and charges shall be levied for services provided to persons by institutions under the laws, regulations or decisions of the European Union.
2. A list of services subject to state fees and charges shall be determined by the Government. Paragraph 2 shall be repealed on 1 January
4. Institutions shall have no right to demand from legal and natural persons any other remuneration for provided services, except for the payment of a state fee or charge stipulated in this Law. Article
5. Rates of State Fees and Charges

paragraphs 1 and 2 before 1 January 2008:

1. The rate of state fees and charges shall be established taking into consideration the costs of the provision of a service, which shall include: 1) remuneration for work relating to the provision of the service; 2) production of the form of a legally valid document; 3) verification of conformity with the requirements stipulated in legal acts.
2. The Government shall determine the specific rates of state fees and charges. The rates of state fees and charges shall be established in litas, omitting cents.

paragraphs 1 and 2 after 1 January 2008:

1. The amount of state fees and charges shall not be less that LTL 3 and shall not exceed the amount of LTL 270 thousand and they shall be established taking into consideration the costs of the provision of a service which shall include: 1) remuneration for work relating to the provision of the service; 2) production of the form of a legally valid document; 3) verification of conformity with the requirements stipulated in legal acts.
2. The Government shall calculate the rates of state fees and charges taking into consideration paragraph 1 of this Article. The rates of state fees and charges shall be calculated in litas, omitting cents.
3. After the close of the calendar year, the Government, taking into consideration 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 a 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. As of 1 January 2008, Article 5 shall be supplemented with paragraph 4:
4. State fees and charges shall be paid in litas before the institutions actually provide the services and they shall be of the amount valid on the day of the payment.

Article 6before 1 January 2008: Article 6.

Exemption from State Fees and Charges

1. Exemptions from state fees and charges for registration of the acts of civil status at the institutions of civil registration, amendments of entries in the acts of civil status, and issuance of documents certifying that an entry has been made in the act of civil status shall be granted to: 1) persons for registration of a birth, death, adoption and establishment of paternity, for correction of mistakes made during registration of the acts of civil status, as well as for 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 change of their name, surname, father’s name, for amendments and adjustments of entries made in respect of the acts registered during the years of the occupation; 3) the Ministry of Foreign Affairs for duplicates of civil status registration certificates issued to it.
2. Exemptions from state fees and charges for issuance of documents related to citizenship, travelling abroad and arrival and residence in the Republic of Lithuania, for employment of aliens and other provided services shall be granted to: 1) persons entitled to cash social assistance following the procedure prescribed by laws, children placed under guardianship or custody, persons maintained by the state in the in-patient care homes, single persons who have attained the pensionable age, persons whose capacity for work has been rated at 0-40%, persons who have attained the pensionable age and are rated as having high-level or medium-level special needs following the procedure prescribed by legal acts (and also group I and II invalids – until 30 June 2007) and persons under 18 years of age for whom a disability level has been established (and also an invalidity level – until 30 June 2007) - for issuance and renewal of an identity card or passport; 2) political prisoners, deportees, and participants in the resistance - for issuance and renewal of an identity card or passport, as well as for issuance and renewal of a residence permit in the Republic of Lithuania, a travel document and a visa to a stateless person; 3) persons under 16 years of age - for issuance of a travel document for a stateless person or a refugee, a passport for an alien, for issuance of visas and extension of validity of visas, for management of documents to issue a residence permit in the Republic of Lithuania, and for issuance of a residence permit in the Republic of Lithuania; 4) aliens who have been granted asylum in the Republic of Lithuania - for issuance, for the first time, of a residence permit in the Republic of Lithuania; 5) foreign citizens 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 services for the 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 family members of the said persons (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 enter 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 missions or consular posts of the Republic of Lithuania in foreign states - for issuance and renewal of visas; 7) aliens who are seriously ill or who need urgent medical aid, upon producing documents issued by an appropriate organisation confirming the necessity for the said persons to stay in the territory of the Republic of Lithuania, and also the accompanying persons upon producing the document certifying the necessity of such accompanying - for issuance and renewal of visas; 8) aliens travelling to the funeral of a family member (parents (adoptive parents), children (adopted children), brothers or sisters), upon producing a telegram certified in the prescribed manner - for issuance of visas at the border check points; 9) aliens arriving to engage in teaching activities at the institutions of higher education, colleges, vocational institutions and schools of general education of the Republic of Lithuania - for issuance and renewal of visas.

Article 6after 1 January 2008: Article 6.

Exemption from State Fees and Charges State fees and charges shall not be collected for: 1) registration of a birth, death, adoption and establishment of paternity, for correction of mistakes made during registration of the acts of civil status, and for amendments in the acts of civil status of minors resulting from changes in the entries in their parents’ acts of civil status; 2) change of a name, surname, father’s name, for amendments and adjustments of entries made in respect of the acts registered during the years of the occupation; 3) duplicates of civil status registration certificates issued to the Ministry of Foreign Affairs; 4) issuance of a document certifying the place of residence of a person; 5) issuance and renewal of an identity card or passport to persons entitled to cash social assistance following the procedure prescribed by laws, children placed under guardianship or custody, persons maintained by the state in the in-patient care homes, single persons who have attained the pensionable age, persons whose capacity for work has been rated at 0-40%, persons who have attained the pensionable age and are rated as having high-level or medium-level special needs following the procedure prescribed by legal acts, and persons under 18 years of age for whom a disability level has been established; 6) issuance and renewal of an identity card or passport as well as issuance and renewal of a residence permit in the Republic of Lithuania, issuance, renewal and extension of validity of a travel document for a stateless person, issuance of visas and the extension of the duration of the stay in the Republic of Lithuania on a visa to persons who, under the Law on the Legal Status of Victims of the 1939-1990 Occupations, are recognised as having a legal status of a victim of the occupations who has suffered from repressions; 7) issuance of a travel document to a stateless person or a refugee, issuance of a passport to an alien, issuance of visas and the extension of the duration of the stay in the Republic of Lithuania on a visa, management of documents to issue a residence permit in the Republic of Lithuania, and for issuance of a residence permit in the Republic of Lithuania to persons under 16 years of age; 8) issuance, for the first time, of a residence permit in the Republic of Lithuania to aliens who have been granted asylum in the Republic of Lithuania; 9) issuance and renewal of a temporary residence permit in the Republic of Lithuania to a minor alien whose appointed guardian (custodian) is a citizen of the Republic of Lithuania; 10) issuance of visas and the extension of the duration of the stay in the Republic of Lithuania on a visa to aliens who have diplomatic or official passports or equivalent travel documents and to family members of a citizen of a European Union member state or an EFTA member state; 11) issuance of visas and the extension of the duration of the stay in the Republic of Lithuania on a visa, issuance and renewal of a temporary residence permit in the Republic of Lithuania to aliens who are 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 services for the 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; 12) issuance of visas and the extension of the duration of the stay in the Republic of Lithuania on a visa, issuance and renewal of a temporary residence permit in the Republic of Lithuania to persons of Lithuanian descent, upon producing the documents certifying Lithuanian descent or retention of the right to citizenship of the Republic of Lithuania and to their family members; 13) for issuance of visas and the extension of the duration of the stay in the Republic of Lithuania on a visa to aliens who are seriously ill or who need urgent medical aid, upon producing documents issued by an appropriate organisation confirming the necessity for the said persons to stay in the territory of the Republic of Lithuania, and also to the accompanying persons upon producing the document confirming the necessity of such accompanying; 14) issuance of visas at border check points to aliens travelling to the funeral of a family member (parents/adoptive parents), children/adopted children, brothers or sisters), upon producing a document confirming the said circumstances; 15) issuance of long-term visas (type D) to aliens arriving to engage in teaching activities at the institutions of higher education, colleges, vocational institutions and schools of general education of the Republic of Lithuania as well as to aliens arriving to study at the institutions of higher education, colleges, vocational institutions and schools of general education of the Republic of Lithuania under international treaties and agreements; 16) issuance of an authorisation to import (export) weapons, an authorisation to carry weapons and a prior consent to import weapons to law enforcement institutions or their officials or persons who have diplomatic or official passports (if the Ministry of Foreign Affairs acts as intermediary for the persons wishing to obtain the authorisation) or legal and natural persons who are travelling to sport competitions abroad, are arriving to sport competitions held in the Republic of Lithuania or are travelling to sport competitions in transit through the Republic of Lithuania; 17) issuance of a temporary residence permit in the Republic of Lithuania to an alien, if additional protection is granted to him in the Republic of Lithuania, or if temporary protection is granted to him in the Republic of Lithuania, or if he cannot be deported and also if his deportation has been postponed following the procedure prescribed by the Republic of Lithuania Law on the Legal Status of Aliens or if he cannot leave due to serious health condition and is in need of emergency medical treatment; 18) issuance of a licence of a civil aviation specialist to employees, award of additional qualification, retaking of the examination in the theory of civil aviation, retaking of the examination in flight (practical skills), extension of the validity of a licence (qualification) of a civil aviation specialist, renewal of a licence (qualification) of a civil aviation specialist, issuance of health certificates of class I, II and III to employees who are performing state supervision of civil aviation and issuance of a licence of a civil aviation specialist to students who, when undergoing traineeship, must have a valid appropriate licence of a civil aviation specialist; 19) issuance of a seaman's book (issued for the first time), marine qualification degree, a fire-fighter course graduation certificate, first aid course graduation certificate, work with life-rafts and boats (except for high-speed ones) course graduation certificate, ensuring of vessel buoyancy and safety of life course graduation certificate, and introductory course in work in the tanker graduation certificate to full-time students and pupils (students of vocational training establishments) of educational establishments preparing sea transport specialists; 20) adjustment of the issued licences where the requisites that do not directly depend upon the economic entity have been changed; 21) assessment of qualification acquired abroad to aliens who have submitted the documents certifying Lithuanian descent or retention of the right to citizenship of the Republic of Lithuania as well as to aliens who have submitted the documents certifying that the asylum in the Republic of Lithuania was granted; 22) services provided by institutions where the costs of their provision are lower than the minimum rate of state fees and charges set in paragraph 1 of Article 5 of this Law. As of 1 January 2008, the Law shall be supplemented with Article 6

Article 7before 1 January 2008: Article 7.

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 from a state fee or charge in those cases where the state fee or charge is entered in the state budget. A municipal council shall have the right to reduce, at the expense of its budget, the rate of a state fee or charge for individual payers of state fees and charges or to allow an exemption from a state fee or charge in those cases where the state fee and charge is entered in the budget of the municipality.

Article 7after 1 January 2008: Article 7.

Reduced State Fees and Charges A municipal council shall have the right to reduce, at the expense of its budget, the rate of a state fee or charge for individual payers of state fees and charges or to allow an exemption from a state fee or charge in those cases where the state fee and charge is entered in the budget of the municipality. Article

1. Change or Abolition of State Fees and Charges on the Basis of Parity Where consular fees for issuance of visas to foreign citizens 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
2. Payment of State Fees and Charges
3. The Government shall establish the procedure of payment of state fees and charges.
4. [Repealed on 4 May 2002]. Article
5. Refund of State Fees and Charges
6. 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 the services have not been provided.
7. A state fee or charge shall be refunded, if an application for a refund is submitted to the local tax administrator within the prescribed time period stipulated in the Law on Tax Administration.
8. The procedure for refunding of a state fee or charge shall be determined by the Government. CHAPTER III LOCAL FEES AND CHARGES Article
9. Objects of Local Fees and Charges
10. 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, roads of local significance, squares, and green areas), enclosing it or a part thereof or imposing traffic restrictions on it; 2) issuance of an authorisation to trade or provide services in public places determined by the municipal council (an area located within the territory of a municipality owned by the state or municipality by the right of ownership or managed by the right of trust (except for the leased area or the area that has been transferred for use) where services are provided and trade from temporary trading facilities, kiosks, pavilions and vehicles or trailers adapted for trade and outdoor cafes is conducted shall be considered a public place where trade can be conducted and services can be provided); 3) issuance of an authorisation to install outdoor advertising in the territory of a municipality; 4) issuance of an authorisation to organise commercial events in the territories used for public needs and belonging to a municipality or controlled by it by the right of manager; 5) issuance of an authorisation for entry of mechanical means of transport to the areas protected by the state, the protected reserves established by municipalities, sites of natural landscapes declared by municipalities and the established protective zones of local significance (except for the purposes of crossing these territories by roads of national significance, use of their road structures, parking facilities and rest areas, terminals and border check points; the said exceptions shall not apply to the town of Neringa); 6) use of parking lots determined by municipality councils (except for parking lots near the roads of national significance, on the marked strip of 5-15 meters near the state institutions, agencies and services, and also the lots determined by the Government taking into consideration the security, international protocol or any other requirements that ensure the public interests); 7) registration and keeping of animals (dogs and cats) in multi-apartment buildings; 8) collection of municipal waste from holders of waste and waste management; 9) issuance of an authorisation to install temporary demountable structures in the territory of a municipality (except for the areas near the roads of national significance and private and leased state-owned land parcels); 10) issuance of an authorisation to sell civil pyrotechnics of class I, II and TO; 11) use of the public infrastructure of residential areas that have a status of a resort or resort territory (the public infrastructure of a resort or resort territory – structures, facilities and green areas owned by the state or municipality by the right of ownership that provide an opportunity for the public to use the natural resources located in the resort for health promotion, tourism and leisure purposes).
11. 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
12. Establishment of Local Fees and Charges 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 of local fees and charges. Article
13. Rates of Local Fees and Charges
14. The rates of local fees and charges shall be established in the local fees and charges regulations.
15. The rates of local fees and charges shall be established in litas, omitting cents.
16. 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 is higher than 1.
17. CHAPTER IV CONTROL OF COLLECTION OF FEES AND CHARGES AND LIABILITY Article
18. Control of Collection of Fees and Charges
19. The collection of fees and charges shall be supervised by the local tax administrator, the National Audit Office, and the collection of local fees and charges - also by municipal controllers.
20. If it is established during an inspection that the amount of the collected state fees and charges was too small or that no fees and charges have been collected at all, the missing amount or the whole amount of state fees and charges shall be recovered into the appropriate budget from the institution through whose fault too small an amount of state fees and charges has been collected or no fees and charges have been collected at all following the procedure prescribed by the Law on Tax Administration. The damage shall be compensated to an institution by the responsible public servants following the procedure prescribed by laws. Article
21. Liability for Violation of the Procedure of Collection of Fees and Charges Persons in violation of this Law or other related legal acts shall be held liable under law. CHAPTER V ENTRY IN THE BUDGETS Article
22. Entry of Fees and Charges in the Budgets
23. State fees and charges shall be entered in 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 entered in the state budget.
24. Local fees and charges shall be entered in the budget of a municipality, which has established local fees and charges. CHAPTER VI FINAL PROVISIONS Article
25. Proposals to the Government and Municipal Councils
26. The Government shall: 1) by 1 October 2000, compile a list of services for which state fees and charges are to be levied and fix the rates of these fees and charges in accordance with the provisions of this Law, 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 the list of taxes administered by the State Tax Inspectorate.
27. Municipal councils shall consider decisions taken before the entry into force of this Law on the establishment of local fees and charges and revoke the decisions contravening this Law. Article
28. Entry into Force of the Law
29. This Law shall enter into force on 1 January 2001, exception for Article
31. Upon the entry into force of this Law, the following laws shall be repealed: 1) The Law of the Republic of Lithuania on Stamp Duty (Valstybės žinios (Official Gazette) No 51-950 and No 89-1712, 1994; No 47-1135, 1995; No 18-462, No 46-1112 and No 116-2691, 1996; No 33-810 and No 97-2443, 1997; No 98-2714, 1998); 2) The Law of the Republic of Lithuania on Local Fees and Charges (Valstybės žinios (Official Gazette) No 57-1339, 1996; No 58-1329, 1997; No 38-998, 1998). I promulgate this Law passed by the Seimas of the Republic of Lithuania. PRESIDENT OF THE REPUBLIC VALDAS ADAMKUS