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LIETUVOS RESPUBLIKOS

LIETUVOS RESPUBLIKOS REPUBLIC OF LITHUANIA Law on methodology of determination of municipal budget revenue 2 July 1997 No VIII-385 (As last amended on 29 November 2011 – No XI-1739) Vilnius CHAPTER ONE GENERAL PROVISIONS Article 1. Purpose of the Law This Law shall establish the sources of revenue of municipal budgets and the procedure of calculation, approval and transfer of grants and funds allocated from the state budget to municipal budgets. CHAPTER TWO Revenue of Municipal Budgets Article 2. Revenue of Municipal Budgets 1. The revenue of municipal budgets shall comprise: 1) tax revenue; 2) non-tax revenue; 3) grants of the state budget. 2. The revenue referred to in paragraph 1 of this Article shall be attributed to municipal budgets in compliance with the Law on the Budget Structure. Article 3. Transfer of Tax Revenue and Non-Tax Revenue to Municipal Budgets A local state tax inspectorate of the State Tax Inspectorate under the Ministry of Finance, which is the local tax administrator, shall transfer to the municipal budget: 1) tax revenue assigned to the municipal budget; 2) the part of the income tax of individuals (in percent) referred to in the Appendix to this Law, upon deducting from the calculated amount of the income tax of individuals revenue for issued business certificates and the parts of this tax (in percent) approved by the Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets for the corresponding year to the budget of the Compulsory Health Insurance Fund and to the state budget, where it (they) has (have) been provided for. The remaining part of the income tax of individuals shall be transferred to the account of the State Treasury; 3) non-tax revenue paid to the municipal budget by natural and legal persons under the law. Article 4. Grants of the State Budget to Municipal Budgets Municipalities shall receive state budget grants. The procedure for calculating, approving and transferring the grants shall be laid down by this Law. CHAPTER THREE PROCEDURE FOR ESTABLISHING GRANTS AND FUNDS ALLOCATED FROM THE STATE BUDGET TO MUNICIPAL BUDGETS Article 5. Grants of the State Budget and Establishment of the Amount Thereof 1. The general grant (BD) of the state budget to municipal budgets shall be allocated: 1) for levelling of the income tax of individuals of municipalities (BD1), when it is expected that there will be a shortage of funds for this purpose in the State Treasury account as calculated in accordance with Articles 6 and 7 of this Law (when åL1i > åPi , BD1 = åL1i – åPi ; when åL1i <= åPi , BD1 = 0); 2) for levelling of differences in municipal expenditure structure conditioned by objective factors beyond the control of the activities of municipalities (BD2), when it is expected that there will be a shortage of funds for this purpose in the State Treasury account as calculated in accordance with Articles 6 and 8 of this Law (when L2 = 0, BD2 = 0,1 BD1). 2. The special targeted grants of the state budget to municipal budgets shall be allocated: 1) for the performance of state (delegated by the State to municipalities) functions – in compliance with the methodology of calculation of funds for the performance of these functions; 2) for the financing of pupil baskets in performing the independent function of municipalities specified in subparagraph 8 of Article 6 of the Law on Local Self-government and the state (delegated by the State to municipalities) function specified in subparagraph 7 of Article 7 of the Law on Local Self-government – in accordance with the procedure laid by the Government or an institution authorised by it; 3) for implementing the programmes approved or decisions adopted by the Seimas, the Government. Note. Provisions of paragraph 2 shall apply when drafting the Law on the Approval of Financial Indicators of the State budget and Municipal Budgets for 2011 and subsequent years. 3. Compensation of the general grant of the state budget (BDK) shall be allocated to municipal budgets to compensate for changes of municipal budget revenue and expenditure arising due to the decisions adopted by the Seimas or the Government. 4. Amounts of grants to municipalities shall be approved by the Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets for the relevant budget year. Article 6. Amount of Funds Allocated for the Levelling of the Income Tax of Individuals and Differences in the Expenditure Structure of Municipalities The funds (L) allocated for the levelling of the income tax of individuals and differences in the expenditure structure of municipalities conditioned by objective factors beyond the control of the municipalities shall consist of the remaining calculated share of the income tax of individuals of separate municipalities Pi (in percent) transferred by local state tax inspectorates of the State Tax Inspectorate under the Ministry of Finance, that is, local tax administrators, to the State Treasury account (subparagraph 2 of Article 3, (L = åPi)). Article 7. Apportionment of Funds Allocated for the Levelling of the Income Tax of Individuals of Municipalities 1. Of the funds (L) allocated for the levelling of the income tax of individuals and differences in the expenditure structure of municipalities, the share allocated for the levelling of the income tax of individuals of municipalities (L1) shall be used to support the municipalities whose actual revenue per one inhabitant of the municipality from the income tax of individuals for the previous month is below the actual average revenue of all municipalities per one inhabitant from the income tax of individuals for the previous month. 2. The supported municipality shall be granted the specified equal portion (

  1. h)of the difference between the actual average revenue per one inhabitant from the income tax of individuals of all municipalities for the previous month (
  2. xf)and the actual revenue per one inhabitant of the municipality from the income tax of individuals for the previous month (xif), according to the formula L1i = Gi · h · (xf – xif ) – (BD1i /12), where: 1) L1i – the share of the funds allocated to the municipality i for the levelling of the income tax of individuals; 2) Gi – the number of inhabitants of the municipality i; 3) xf – the actual average revenue of all municipalities per one inhabitant from the income tax of individuals for the previous month; 4) xif – the actual revenue of the municipality i per one inhabitant of the municipality from the income tax of individuals for the previous month; 5) BD1i – the share of the funds allocated to the municipality i for the levelling of the income tax of individuals; 6) h – 0.9 – the levelling coefficient conditioning the share of funds received by each municipality for the levelling of the income tax of individuals. 3. In the event of a shortage of funds in the State Treasury account for the levelling of the income tax of individuals, the calculated lacking amount shall be transferred to each municipality from the revenue for the next month in the State Treasury account. Where the revenue from the income tax of individuals calculated according to the formula in paragraph 2 of this Article remains unlevelled, the lacking amount shall be covered from the state budget. 4. The share of the general grant of the state budget (BD1) allocated to a municipality for the levelling of the income tax of individuals for the coming budget year shall be calculated according to the formula BD1i= BD1 · [Gi · h · (xf – xif )] / åGi · h · (xf – xif ), where: 1) BD1i – the share of the funds allocated to the municipality i for the levelling of the income tax of individuals; 2) BD1 – the share of the general grant of the state budget allocated for the levelling of the income tax of individuals; 3) xf – the actual (or expected) average revenue of all municipalities per one inhabitant from the income tax of individuals for the budget year; 4) xf – the actual (or expected) average revenue of the municipality i per one inhabitant of the municipality from the income tax of individuals for the budget year. 5. Actual revenue from the income tax of individuals per one inhabitant of the municipality and inhabitants of all municipalities shall be calculated according to data of the Report on Taxes and Other Payments to Budgets. Article 8. Establishment of the Amount of the Funds Allocated for the Levelling of Differences in the Expenditure Structure of Municipalities and Apportionment Thereof to Municipalities 1. The amount of the funds allocated for the levelling of differences in the expenditure structure of municipalities conditioned by the factors beyond the control of the municipalities shall be calculated according to the formula L2 = L – L1. 2. Funds for the levelling of differences in the expenditure structure of municipalities (L2) shall be allocated to a municipality having regard to its share of all municipalities’ demographic, social and other indicators affecting objective changes of differences in the expenditure structure of municipalities and the weight of these indicators. 3. The funds allocated for the levelling of differences in the expenditure structure of municipalities shall be calculated according to the formula , where: 1) L2i – the share of the funds allocated to the municipality i for the levelling of differences in the expenditure structure; 2) Kn – the coefficient indicating the impact of the demographic, social or another indicator n on the expenditure structure of all municipalities ; 3) Eni – the share of all municipalities’ demographic, social or another indicator n in the municipality i calculated according to the formula , where Rni – the value of the indicator n in the municipality i. When calculating Eni, Rni shall be counted only in respect of the municipalities where the share of the income tax of individuals approved by the Appendix to this Law equals to 100 percent. 4. The share of the general grant from the state budget (BD2i), allocated for the levelling of differences in the expenditure structure of the municipality shall be calculated according to the formula , where: 1) BD2i – the share of the general grant from the state budget allocated to the municipality i for the levelling of differences in the expenditure structure; 2) Kn – the coefficient indicating the impact of the demographic, social or another indicator n on the expenditure structure of all municipalities ; 3) Eni – the share of all municipalities’ demographic, social or another indicator n in the municipality i calculated according to the formula , where Rni – the value of the indicator n in the municipality i. When calculating Eni, Rni shall be counted only in respect of the municipalities where the share of the income tax of individuals approved by the Appendix to this Law equals to 100 percent. CHAPTER FOUR APPROVAL, CO-ORDINATION OF INDICATORS, TRANSFER OF GRANTS AND FUNDS Article 9. Indicators Determining the Amount of Municipal Budget Revenue and Levelling 1. The indicators determining the amount of municipal budget revenue and levelling shall be the levelling coefficient h, which conditions the share of funds received by each municipality for the levelling of the income tax of individuals; the share of the income tax of individuals allocated to the budget of each municipality (in percent) as approved in the Appendix to this Law; also the following demographic, social and other indicators and coefficients thereof indicating the impact of these indicators on changes of differences in the expenditure structure of municipalities: 1) indicator R1 – the length of local roads and streets whose coefficient K1 equals to 0.13; 2) indicator R2 – the area of the territory of the municipality whose coefficient K2 equals to 0.17; 3) indicator R3 – the number of residents who have attained retirement age whose coefficient K3 equals to 0.13; 4) indicator R4 – the number of children from the age of 7 until 17 years whose coefficient K4 equals to 0.11; 5) indicator R5 – the number of children from the age of 0 until 6 years whose coefficient K5 equals to 0.25; 6) indicator R6 – the useful space of premises of educational establishments belonging to the municipality (financed from the municipal budget) whose coefficient K6 equals to 0.13; 7) indicator R7 – the built-up area of the territory of the municipality whose coefficient K7 equals to 0.04; 8) indicator R8 – the total area of residential areas located in the territory of the municipality whose coefficient K8 equals to 0.035; 9) indicator R9 – the total area of residential areas located in the territory of the municipality, where these areas have been granted the status of a resort area, whose coefficient K9 equals to 0.005. 2. The number of residents of the municipality, data of demographic, social and other indicators referred to in paragraph 1 of this Article and serving as the basis for levelling of the income tax of individuals and differences in the expenditure structure of municipalities for the coming budget year shall be used the same as published in the databases of official statistical publications of the previous budget year. Article 10. Financial Indicators and Transfers 1. The Government shall, upon considering with the Association of Local Authorities in Lithuania, submit annually to the Seimas for approval the following annual indicators: 1) the share of the income tax of individuals to budgets of all municipalities from revenue to the national budget. The share of the income tax of individuals shall be adjusted having regard to changes in municipal expenditure or revenue determined by decisions of the Seimas and the Government for the current or coming budget year; 2) the share of the general grant of the state budget (if earmarked) allocated for the levelling of the income tax of individuals to each municipality; 3) the share of the general grant of the state budget (if earmarked) allocated for the levelling of differences in the expenditure structure to each municipality; 4) special targeted grants of the state budget to municipal budgets; 5) compensation amounts of the general grant of the state budget (if earmarked) allocated to each municipality. 2. The Law on the Approval of the Financial Indicators of the State Budget and Municipal Budgets for the year concerned may provide for the financial indicator of the expected revenue of municipalities. When calculating this indicator, revenue of municipal budgetary establishments, local fees and charges and revenue assigned under the Law on the Special Municipal Environmental Protection Support Programme shall be excluded. 3. The approved amounts of grants of the state budget indicated in paragraph 1 of this Article shall be transferred by the state institutions and agencies referred to in the Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets for the year concerned: 1) on a quarterly basis, by the 10th day of the first month of the current quarter, in equal instalments (with the exception of those referred to in subparagraph 2 of this paragraph?), unless the Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets for the year concerned provides otherwise; 2) a special targeted grant for financing the pupil’s basket having regard to the need of funds by the staff of educational establishments – to pay teachers for annual leave. 4. The funds actually received to the State Treasury account and indicated in Article 6 of this Law shall be calculated by the Ministry of Finance according to the formulas presented in Articles 7 and 8 of this Law and allocated to municipalities at least four times per month. 5. Where the Seimas or the Government adopt, during the budget year, or intend to adopt, during the coming budget year, the decisions resulting in changes with respect of municipal budget revenue and expenditure, changes in revenue and expenditure shall be subject to compensation, with the exception of the amounts by which municipal budgets decrease due to the tax on lease of state-owned land within the territory of a free economic zone used to buy out the land located in this territory from land owners. The required amount of compensation of the general grant of the state budget (BDK) relating to changes in municipal revenue and expenditure must be allocated, or the required amounts must be deducted from municipal budgets in the budget year, and in the coming budget year the share of the income tax of individuals in budgets of all municipalities must be adjusted. 6. Compensation of the general grant of the state budget, also the amounts deducted from municipal budgets and relating to changes in municipal revenue and expenditure shall be calculated: 1) where decisions of the Seimas or the Government affect equally all municipalities – according to the formula , where BDKi – the compensation amount of the general grant of the state budget allocated to or taken from the municipality i; 2) where decisions of the Seimas or the Government affect only some municipalities, the amounts relating to changes in municipal revenue and expenditure shall be calculated using specific amounts agreed upon by state institutions, agencies and municipalities. 7. If the laws passed by the Seimas or the resolutions adopted by the Government in implementing the laws affect commitments of the state budget and municipal budgets for the current year, state institutions and agencies as well as executive bodies of municipalities shall revise the settlements between the state budget and municipal budgets. Note: Provisions of this Law shall apply when drafting the Law on the Approval of Financial Indicators of the State budget and Municipal Budgets for 2012 and subsequent years. Article 11. Co-ordination of Financial Indicators The Government and the Association of Local Authorities in Lithuania shall consider the indicators specified in paragraph 1 of Article 10 and statistical data on demographic, social and other indicators of municipalities in accordance with the Government-approved procedure for co-ordinating such indicators. Article 12. Valstybės biudžeto bendrosios dotacijos kompensacijos savivaldybių biudžetams ir valstybės biudžetui 1. Draft laws on the approval of financial indicators of the state budget and municipal budgets shall provide for general grant compensation in the required amount from the state budget to municipal budgets intended to compensate for decrease in revenue (excluding special targeted grants and revenue from local fees and charges) forecasted for the coming budget year under comparative limits and conditions at the rate of 100 percent as compared with the revenue calculated in the current budget year. 2. Draft laws on the approval of financial indicators of the state budget and municipal budgets shall provide for compensation of the general grant of the state budget in the required amount to the state budget from the municipalities whose revenue (excluding special targeted grants and revenue from local fees and charges) forecasted for the coming budget year under comparative limits and conditions increases by over 21 percent as compared with the revenue calculated in the current budget year. The amounts of this compensation shall be repaid on a quarterly basis in equal instalments from municipal budgets to the state budget from the second quarter of the budget year until 31 December inclusively. 3. Draft laws on the approval of financial indicators of the state budget and municipal budgets for the 2010-2012 budget years shall provide for compensation of the general grant of the state budget in the required amount intended to compensate municipalities for decrease in revenue (excluding special targeted grants and revenue from local fees and charges) forecasted for the 2010-2012 budget years under comparative limits and conditions as compared with the 85 percent share of revenue calculated for the 2009 budget year. 4. Draft laws on the approval of financial indicators of the state budget and municipal budgets for the 2010-2012 budget years shall provide for compensation of the general grant of the state budget in the required amount to the state budget from the municipalities whose revenue (excluding special targeted grants and revenue from local fees and charges) forecasted for the 2010-2012 budget years under comparative limits and conditions increases as compared with the revenue calculated for the 2009 budget year. The amounts of this compensation shall be repaid on a quarterly basis in equal instalments from municipal budgets to the state budget from the second quarter of the budget year until 31 December inclusively. CHAPTER FIVE COMPENSATION FOR REVENUE NOT RECEIVED BY MUNICIPAL BUDGETS Article 13. Compensation for Revenue not Received by Municipal Budgets 1. Where the amount of revenue received in the budget year according to data of the set of reports on the implementation of the municipality’s annual budget (excluding grants from the state budget) is less than the amount estimated when calculating the financial indicators of municipal budgets for that year, and compensation of the general grant repaid to the state budget is included therein, the revenue not received may be compensated after the close of the budget year. To calculate the amount of the revenue not received, the revenue received by municipalities shall be increased by countable payments not received due to application of tax reliefs granted by decisions of the municipal council. When calculating the amount of such revenue not received for 2008, the revenue received by municipal budgets shall be reduced by the revenue of the 2008 budget year received from local fees and charges for collection of municipal waste from waster holders and for waste management. Note. Provisions of paragraph 1 shall apply when drafting the Law on the Approval of Financial Indicators of the State budget and Municipal Budgets for 2011 and subsequent years. 2. If excess revenue received in the course of implementation of the state budget and appropriations which are no longer valid are not sufficient to compensate for tax revenue not received by municipal councils, not more than 30 percent of excess revenue received from the income tax of individuals to municipal budgets whose entire forecasted revenue has been received may be used to compensate therefor. The excess amount of the income tax of individuals in a specific municipality allocated for compensation of revenue not received may not exceed 50 percent of the total amount of excess revenue of this municipality. 3. After the close of the budget year, the Government shall adopt a resolution by 1 April and shall indicate therein the amounts of funds which municipalities must transfer to the State Treasury account and the amounts of funds which are to be allocated to municipalities to compensate for their loss of revenue. 4. The Government or an institution authorised by it shall have the right to transfer to the state budget from municipal budgets the amounts as referred to in the resolution of the Government which ought to have been, but have not been, transferred to the state budget. 5. Where the funds referred to in paragraph 2 of this Article are not sufficient to compensate for the entire revenue not received by municipalities, they shall be apportioned to municipal budgets up to the same level of revenue not received. 6. Where the sources referred to in paragraph 2 of this Article are not sufficient to compensate for loss of revenue to municipal budgets, the Government shall, having regard to the expected amounts of revenue not received to municipal budgets and after the close of the budget year by 1 April, adopt a resolution indicating the compensation amounts of the general grant which ought to have, but have not, been transferred by each municipality in the previous budget year (the respective share thereof) and which the municipality is not under the obligation to transfer, or the amounts of general grant compensation transferred in the previous budget year (the respective share thereof) which are repaid to the municipality until the close of the budget year from the compensation amounts of the general grant received by the state budget. I promulgate this Law passed by the Seimas of the Republic of Lithuania. PRESIDENT OF THE REPUBLIC VALDAS ADAMKUS Appendix to the Law SHARE OF THE INCOME TAX OF INDIVIDUALS ALLOCATED TO MUNICIPAL BUDGETS (IN PERCENT) Name of municipality Share of income tax of individuals (in percent) Name of municipality Share of income tax of natural persons (in percent) Vilnius City 40 Pakruojis District 100 Alytus City 100 Panevėžys District 100 Birštonas 100 Pasvalys District 100 Druskininkai 100 Plungė District 100 Kaunas City 94 Prienai District 100 Klaipėda City 86 Radviliškis District 100 Marijampolė 100 Raseiniai District 100 Neringa 100 Rokiškis District 100 Palanga City 100 Skuodas District 100 Panevėžys City 100 Šakiai District 100 Šiauliai City 100 Šalčininkai District 100 Visaginas 100 Šiauliai District 100 Akmenė District 100 Šilalė District 100 Alytus District 100 Šilutė District 100 Anykščiai District 100 Širvintai District 100 Biržai District 100 Švenčionys District 100 Ignalina District 100 Tauragė District 100 Jonava District 100 Telšiai District 100 Joniškis District 100 Trakai District 100 Jurbarkas District 100 Ukmergė District 100 Kaišiadorys District 100 Utena District 100 Kaunas District 100 Varėna District 100 Kėdainiai District 100 Vilkaviškis District 100 Kelmė District 100 Vilnius District 100 Klaipėda District 100 Zarasai District 100 Kretinga District 100 Elektrėnai 100 Kupiškis District 100 Kalvarija 100 Lazdynai District 100 Kazlų Rūda 100 Mažeikių District 95 Pagėgiai 100 Molėtai District 100 Rietavas 100

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