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Translation from Lithuanian Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 1317 On Partial Amendments to Resolution No. 1123 "On the Approval of Tariffs of Stamp Tax and Stamp Tax Payment and Refunding Procedure" adopted on 11 November 1994 by the Government of the Republic of Lithuania Vilnius, 9 October 1995 The Government of the Republic of Lithuania r e s o l v e s: Partly amending tariffs of stamp tax approved by Resolution No. 1123 "On Approval of Tariffs of Stamp Tax and Payment and Refunding Procedure of Stamp Tax" adopted on 11 November 1994 by the Government of the Republic of Lithuania (Records, 1994, No. 89-1732, No. 94-1844, No. 99-1988; 1995, No. 3-42, No. 5-99, No. 7-151, No. 9-196, No. 15-356, No. 20-470, No. 27-613, No. 31-723, No. 36-898, No. 41-1013, No.. 43-1062, No.. 49-1203, No. 35-1324, No. 55-1380, No. 58-1446, No. 60-1508, No. 61-1541, No. 77-1794), to outline as follows: "

  1. For issuing import/export and trade licences (for one year) for oil products: 34.
  2. to import oil products - all types of petrol, liquid fuel, kerosene, aviation kerosene, diesel fuel and oils (codes according to the Combined Nomenclature of EEC - 271000.26.0 - 271000.37.0, 271000.51.0, 271000.55.0, 271000.69.0, 271000.74.0 -271000.78.0, 271000.87.
  3. - 271000.98.0) 500 th. Lt Note. Enterprises importing oil products are exempt from the stamp tax specified in paragraph 34.5, if they have paid stamp tax as indicated in paragraph 34.1 and are willing to deal in wholesale trade. 34.
  4. to import all types of oils (codes according to the Combined Nomenclature of EEC- 271000.87.0- 271000.98.0) 10 th. Lt Note. Enterprises importing all types of oils are exempt from the stamp tax mentioned in paragraph 34.3, if they have paid in the stamp tax indicated in paragraph 34.2, and are willing to engage in wholesale trade thereof. 34.
  5. to engage in wholesale trade of oils only as specified in paragraph 34.2 5 th. Lt 34.
  6. to export oil products only as specified 5 th. Lt in paragraph 34.1 34.
  7. to engage in wholesale trade of oil 100 th. Lt products only as specified in paragraph 34.1 34.
  8. to engage in retail trade of oil products as specified in 34.1 and liquid gas for motor transport (in every petrol station): cities (Vilnius, Kaunas, Klaipëda, Ðiauliai, Marijampolë, Panevëþys, Alytus) or by motorways 3 th. Lt for each kind of petrol, dysel fuel and liquid gas in cities or by motorways 2 th. Lt for each kind of petrol, dysel fuel and liquid gas in towns, villages and by country roads 1 th. Lt for each kind of petrol, dysel fuel and liquid gas 34.
  9. to engage in retail trade of oils only 1 th. Lt Note:
  10. Enterprises, manufacturing oil products, engaged in wholesale trade in oil products of their own and exportation thereof are exempt from the stamp tax specified in paragraphs 34.3, 34.4 and 34.
  12. Enterprises, manufacturing oil products, and engaged in retail trade thereof, shall pay stamp tax as specified in paragraph 34.6 according to the regular procedures.
  13. Enterprises, importing oil products (after paying in the stamp tax as specified in paragraph 34.1) and willing to engage in retail trade thereof, are obliged to pay the stamp tax as specified in paragraph 34.6 according to the regular procedures.
  14. The stamp tax is not charged for licences issued to enterprises to deal in retail trade in liquid gas for utility and household purposes.
  15. Enterprises which bunker vessels and fill up aircrafts with fuel are exempt from the stamp tax for licences to import, export oil products - dysel fuel (codes according to the Combined Nomenclature of the EEC - 271000.69.0), aviation spirit (code according to the Combined Nomenclature of the EEC - 271000.26.0), spirit type jet fuel (codes according to the Combined Nomenclature of the EEC 271000.37.0), jet fuel (codes according to the Combined Nomenclature of the EEC - 271000.51.0) - and to engage in trade thereof.
  16. The stamp tax is not charged for issuance of licences to retail in kerosene trade (codes according to the Combined Nomenclature of the EEC - 271000.51.0, 271000.55.0).
  17. The stamp tax (as indicated in paragraph 34.1) is not charged for licences to import oil products, if economic entities purchased from the joint stock company "Maþeikiø Nafta" oil products manufactured from raw materials of foreign enterprises. Prime Minister Adolfas Ðleþevièius Minister of Finance Reinoldijus Ðarkinas

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