Official Translation

Official Translation Official Translation REPUBLIC OF LITHUANIA LAW ON THE STAMP DUTY June 23,

1. No I - 508 Vilnius (as amended by April 8, 1997) ARTICLE
2. Purpose of the Law The Law on The Stamp Duty shall regulate the exaction of stamp duty for the activities performed and legal documents issued by the state institutions, with the exception of courts. (Amended 11 8 94.) ARTICLE
3. TAXPAYERS The stamp duty shall be paid by legal and natural persons, in return for the activities performed or valid documents being issued by the state institutions. ARTICLE
4. Tax Object and Rates A stamp duty shall be exacted for: 1) the registration of civil status documents at institutions of civil registry, changes and amendments of entries in civil status documents and issuance of documents attesting a written entry in the civil status document; 2) documents issued concerning citizenship, foreign travel and entry and residence in the Republic of Lithuania, and also information regarding the address of a resident; 3) security of the goods transiting the customs territory, which is implemented by the police, and the issuance of the corresponding documents; 4) issuance of a license for bringing into the Republic of Lithuania firearms and ammunition, hunting and sports firearms, arbalests, air guns (pistols) gas pistols (revolvers) and cylinders, explosives and colour copying equipment, including the transit thereof; 5) issuance of a license for taking out of the Republic of Lithuania firearms and ammunition, hunting and sports firearms, arbalests, air guns (pistols), gas pistols (revolvers) and cylinders, explosives and colour copying equipment; 6) issuance of a license to engage in the sale of firearms, hunting knives, gas pistols (revolvers), ammunition, gas cylinders, air guns (pistols), arbalests, and colour copying equipment; 7) issuance of a license to establish workshops for the production of seals and stamps, hunting knife workshops, and arms repair shops; 8) issuance of a license to produce seals and stamps; 9) issuance of a license to produce the seal bearing the Republic of Lithuania Coat of Arms; 10) registration, re-registration and issuance of corresponding documents for hunting rifles, firearms and arbalests (except nominal arms), issuance of license to purchase ammunition (except for hunters), explosives, firearms, and arbalests and the extension of this license; 11) establishment of mass media means, re-registration and issuance of corresponding documents, issuance of a duplicate copy of a certificate of founding and also for consultations regarding the protection of state secrets or unpublishable news. 12) the activities of and documents issued by the highway police; 13) state technical inspection and official registration thereof for tractors, self-propelled vehicles, tractor trailers and road construction machinery, issuance of certificate of registration of such, issuance of state license plates and the technical pass or technical receipt; 14) registration and re-registration of enterprises and organisations, with the exception of political parties, political and public organisations, professional unions, charity and sponsorship organisations and issuance of the corresponding documents (with the exception of instances, when this must be accomplished because of changes in the laws of the Republic of Lithuania or in decrees of the Government of the Republic of Lithuania), for the use of the registration data and documents of enterprises and all other types of organisations; 15) issuance and re-registration of a license (permit) to engage in licensed activity; 16) issuance and re-registration of a license to import alcohol products and also to engage in the sale thereof. 17) inclusion of medicines and medical materials into the State Register of Medicines; 18) issuance of a certificate for the production, instalment and reconstruction of potentially dangerous installations, the registration thereof, and the license to exploit this, subsequent to issuance of registration; 19) issuance of a license to transport dangerous materials, according to the United Nations Organisation’s classification, and radioactive materials; 20) Periodic technical inspection of potentially dangerous installations; 21) issuance of a certificate to perform work involving explosives; 22) registration, publication of bond emissions and issuance of corresponding documents; 23) issuance of hunting licenses to citizens of the Republic for hoofed wild animals and small soft-furred wild animals and licenses for amateur fishing in bodies of water not leased for fishing. 24) documents issued by state inspectorates at the Ministry of Transportation 25) registration and striking from the register of ships and other means of water transport, with the exception of rowboats, and issuance of corresponding documents; 26) officially registering the customs procedures, activities performed and issuance of documents, by the Customs institutions; 27) issuance and extension of hunter’s membership card; 28) issuance of licensing, individual identification certificate, for person and property caretaker, for protection service, protection structural sub-unit and the staff members thereof, for taking examinations according to the professional training programme, for taking a qualification examination and the issuance of corresponding documents; 29) notary activities performed by local governments; 30) taking of examinations on the principles of the Constitution of the Republic of Lithuania and the Lithuanian Language and issuance of the corresponding documents; 31) sold bills of exchange; 32) activities performed by the State Inspectorate For Hygiene and the issuance of corresponding documents; 33) issuance of local documents of certification for trade in petroleum products; 34) issuance of a license attesting to sufficient qualifications of a person wishing to work in a licensing activity enterprise; 35) issuance of licenses for buying up ferrous scrap metal and the waste materials thereof, in the Republic of Lithuania; 36) issuance of permits to take out (send out) movable cultural properties and antique objects; 37) issuance of licenses to establish duty free shops. The Government of the Republic of Lithuania shall establish the stamp duty rates with the exception of cases under court investigation and transcripts of documents being issued. The tax rates shall be indexed once every quarter by applying the consumer price index for that quarter if it shall exceed 1.
5. (Amended: 11 8 94; 23 5 95; 15 2 96; 14 11 96; 8 4 97) ARTICLE
6. Tax Reliefs No stamp duty shall be collected for: 1) registration of civil status documents at the civil registry offices, written entries in civil status documents of changes or amendments and the issuance of the documents attesting the written entry in the civil status documents: persons - for the registration of birth, death, adoption and establishment of paternity, for the correction of errors in the registration of civil status documents and also, for corrections in documents involving minor children, following the occurrence of changes in the civil status documents of the parents, persons - for changes in surname, family name, father’s name, amendment or correction in rendering of the written entries, made in registration of the documents during the years of the occupation, more accurate, The Ministry of Foreign Affairs - for duplicate copies of registry certificates being issued to it; 2) for documents being issued concerning citizenship, foreign travel and entering the Republic of Lithuania and residence therein: children who have lost the care of their parents and orphans of up to 18 years of age, charges of the institutions for social security (communal care residences), single persons of pension age, first group invalids - for issuance of Passport of a Citizen of the Republic of Lithuania and change of passport, inclusion of data concerning a citizen’s permanent place of residence, in the passport, persons of up to the age of 16 years - for issuance of documents, granting the right to persons who are without citizenship, to travel abroad, for the issuance and extension of visas, for issuance of a child’s travel document, persons of up to the age of 18 years - for a request to immigrate to the Republic of Lithuania, foreign nationals, coming to the Republic of Lithuania to participate in official meetings organised by the President of the Republic, Seimas, Government, ministries and other state institutions, for reasons of charity or organised assistance to Lithuania or involving a Red Cross mission also, for representatives of international organisations, which include the Republic of Lithuania among their members. The boards of the local governments, whose budgets include the stamp duty shall have the right to decrease or excuse from the duty certain legal or natural persons, while the councils may excuse their groups. The Government of the Republic of Lithuania shall have the right to decrease or excuse from stamp duty, when this duty is included within the State Budget. (Amended: 8 11 94). ARTICLE
7. Payment of Tax A stamp duty amounting to less than 50 lt may be paid with the purchase of a duty stamp . In certain cases, the stamp duty may be paid by purchasing the blank. The Government of the Republic of Lithuania shall establish the procedure of stamp duty payment. ARTICLE
8. Inclusion of the Tax within the Budget The stamp duty shall be included within the budget from which the enterprise, performing the activities or issuing of valid documents for which this duty is being exacted, is being supported, while the duty received for the stamp duty stamps which have been sold, shall be included within the local government budget according to the location of the bank which has sold the stamps. ARTICLE
9. Tax Refund The stamp duty that has been paid or a part thereof, shall be refunded when more than the law requires, has been paid. The stamp duty shall be refunded, if the request for a refund thereof is submitted to the State Tax Inspectorate within the period of time stipulated in the Republic of Lithuania Law on Tax Administration. The Government of the Republic of Lithuania shall establish the procedure of stamp duty refunds. (Amended: 8 11 94; 30 4 96). ARTICLE
10. Tax Exaction Control The state tax inspectorates shall control stamp duty exaction. If, in the course of verification it should be established that an insufficient tax amount had been exacted or none has been exacted at all, the missing portion or the entire sum of the tax and penalty shall be exacted from the institution, through whose fault an insufficient sum or none at all, has been exacted in accordance with the procedure established by the Republic of Lithuania Law on Tax Administration. The overpaid amount shall be returned to the payer by the State Tax Inspectorate Amended: (30 4 96) ARTICLE
11. Final Provisions The Republic of Lithuania Law on The Stamp Duty shall come into effect from January 1,
12. State collection for services provided by the Bureau of Patents shall be exacted in accordance with the tariffs established by Decree No 163 of the Government of the Republic of Lithuania, “On State Collection,” dated March 12, 1993, until such time as the fundamental Republic of Lithuania laws on industrial property protection (inventions (patents), industrial samples), have been approved. The Government of the Republic of Lithuania shall establish the rates and procedure of payment and refund of the stamp duty, by November 1,
13. I promulgate this law passed by the Seimas of the Republic of Lithuania. PRESIDENT OF THE REPUBLIC ALGIRDAS BRAZAUSKAS