Translation from Lithuanian Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 1400 On Tax of the Immovable Property of Enterprises and Organizations Vilnius, 27 November 1996 Following the Law on Tax on the Immovable Property of Enterprises and Organizations (Records, 1994, No. 59-1156; 1996, No. 35-860, No. 46-1106, No. 68-1635), the Government of the Republic of Lithuania r e s o l v e s:
- To establish that: 1.
- immovable property of enterprises and organizations (hereinafter referred to as the immovable property), to which state legal registration is obligatory, shall be valued by the National Bureau of Inventory, Project Development and Services, and in accordance with the valued established the tax on the immovable property is calculated from 1 January 1997; 1.
- a taxable value of the immovable property shall be its replacement value reduced by 50%; 1.
- the valuation of the immovable property is valid when it is carried out after 1 January 1995; 1.
- upon the request of a taxpayer of the tax on the immovable property, the national Bureau of Inventory, Project Development and Services shall issue a certificate testifying to the immovable property belonging to the taxpayer by the right of ownership and to the taxable value of the property; 1.
- a taxpayer of the tax on the immovable property shall submit to the territorial state tax inspectorate a certificate testifying to the immovable property belonging to the taxpayer by the right of ownership and the taxable value of the property together with the calculation of tax with the immovable property.
- To approve the list of tax-free immovable property used for environmental protection and fire-prevention and of the entities of public use to which state legal registration is obligatory (attached). Prime Minister Mindaugas Stankevièius Minister of Finance Algimantas Kriþinauskas APPROVED by Resolution No. 1400 of 27 November 1996 of the Government of the Republic of Lithuania Tax-free immovable property used for environmental protection and fire-prevention and entities of public use to which state legal registration is obligatory Immovable property used for environmental protection
- All types of initial and local treatment facilities and those of general use for the effluents (including rainfall water), as well as buildings and constructions needed to service the above mentioned treatment facilities
- Run-off channel collectors and under-pressure channel collectors of effluent waters
- Pump station channeling effluents into the treatment facilities
- Outlet nozzles discharging effluents after treatment into the inlet nozzles
- Facilities for the preparation of sludge effluents for utilization and sludge drying facilities
- Land irrigation facilities using effluents and sewage
- System of facilities owned by the Joint Stock Company “Ðventosios vanduo” for water transfer and for maintenance of the optimal level of water in the Þuvintas lake
- Strict operation mode facilities of water reservoir channels (without wells)
- Waste management facilities and sites
- Facilities reducing emission of air pollutants into the atmosphere
- Measuring facilities of emission of pollutants into the environment and environmental quality evaluation facilities 12 Environmental quality research laboratories (in cases when a laboratory carries out not less than 70 per cent of analysis of emission of pollutants and water and air tests)
- Stations of environmental monitoring
- Anti-erosion constructions
- Buildings and breeding facilities for wildlife rare animals and endangered species
- Klaipëda geothermal pilot power plant Immovable property used for fire safety
- Fire department with the equipment and gear, administrative and maintenance facilities of fire brigades
- Fire-fighting water supply pipes
- Fire-pumps
- Fire-reservoirs
- Fire-hydrants
- Fire extinguishing facilities
- Fire piers
- Drinkable and industrial water supply systems including pipes and facilities which, apart from their main function, are used for fire safety purpose Entities of public use
- Local roads and streets with all buildings belonging thereto (bridges, junctions, underground and road crossings, pavements, stairs, support walls, public transport stations, pavilions, road traffic regulation facilities, engineering equipment)
- Parks, forest parks, town squares, greenery of resident developments with constructions and facilities
- Network of sewage pipes for rainfall water in towns, township and settlements
- Outside illumination networks, constructions and facilities in towns, townships and settlements
- Monuments, sculpture, fountains, memorial stones, petite forms of architecture
- Embankments of open water pools, their facilities, flow regulation equipment
- Beeches with their constructions and facilities, rescue stations and centres, their constructions and facilities
- Public toilets in towns, townships and settlements ___________________________