← Lietuva

GOVERNMENT OF THE REPUBLIC OF LITHUANIA

GOVERNMENT OF THE REPUBLIC OF LITHUANIA Official translation GOVERNMENT OF THE REPUBLIC OF LITHUANIA DECREE On the Enforcement of the Republic of Lithuania Law on the Road Fund No 778 2 June 1995 (as amended by Gov. Decree No. 217 of 23 February 1998) (consolidated version) Proceeding from the Republic of Lithuania Law on the Road Fund the Government of the Republic of Lithuania d e c r e e s:

  1. To establish that: 1.1 the funds of the Road Fund from all sources referred to in the Law shall be accumulated in the account of the state treasury ‘Road Fund’, distributed according to the sources in the same manner as all other payments due to the budget; 1.2 the Lithuanian Road Transport Directorate shall be the holder and manager of the Road Fund. It shall open special road fund account in its name, into which all funds of the Road Fund accumulated in the state treasury shall be transferred.
  2. To determine the rates of deductions from sales revenue into the Road Fund according to Annex 1 (as amended by Gov. Decree No.217 of 23 February 1998).
  3. To establish that deductions from sales revenue must be computed , paid and the control thereof must be carried out in accordance with the following procedure: 3.1 the payers themselves shall compute and transfer into the state treasury account “Road Fund, of this, deductions from sales revenue” the deductions from sales revenue (those engaged in construction activities- from sales revenue earned from the construction and mounting works performed by them) in the amounts specified in Annex 1, calculated according to the Republic of Lithuania Law on the Profit Tax of Legal Persons (enterprises without the rights of legal persons – from sales revenue) every month but not later than by the 25th day of the following month. In case of failure to pay when due, default interest shall be charged in accordance with the procedure laid down in the Republic of Lithuania Law on Tax Administration; 3.2 the deductions into the state treasury in the rates specified in paragraph 1.2 of Annex 1 shall be paid by enterprises the sales revenue of which from the activities specified in the above-mentioned paragraph 1.2 (including from public catering) make up more than 50 per cent of the gross sales revenue. Enterprises the sales revenue of which make up less than 50 per cent of gross sales revenue (including public catering establishments) and all other enterprises shall pay the deductions in the amounts specified in paragraph 1 of Annex 1; 3.3 State Tax Inspectorates of towns and districts shall control the correctness of the computation of deductions and the timely transfer thereof.
  4. To set the annual vehicle owner’s road taxes according to Annex
  5. (amended by Gov. Decree No.217 of 23 February 1998) Vehicle owners shall pay this tax into the state treasury account “Road Fund, of this, vehicle owner’s tax”. The payment of this tax shall be controlled in the manner established by the Ministry of Transport while performing state technical inspection of a vehicle.
  6. repealed by Gov. Decree No.217 of 23 February 1998;
  7. To set lump- sum fees for use of roads for vehicles registered in foreign countries in accordance with Annex 3; (amended by Gov. Decree No.217 of 23 February 1998)
  8. To establish that the fee specified in paragraph 6: 7.1 shall be paid at the customs office each time upon entry into the territory of the Republic of Lithuania, unless the international agreements provide otherwise (the list of motor vehicles of the states which are exempt from this fee under international agreements shall be compiled by the Ministry of Transport. Upon payment of the fee, a receipt shall be issued by the customs office. This fee shall be paid into state treasury account “Road Fund, of this, fee for use of roads by vehicles registered in foreign countries; (amended by Gov. Decree No 217 of 23 February 1998) 7.2 shall not be imposed on vehicles carrying charity and humanitarian relief.
  9. To set rates of fees for use of roads by motor vehicles (combinations thereof) registered in the territory of the Republic of Lithuania and in foreign countries, the measurements of which, laden or unladen, exceed the permissible measurements or when the weight exceeds the permissible load on axle or an overall gross weight of the vehicle according to Annex
  10. The Ministry of Transport shall approve the maximum permissible measurements of vehicles and permissible overall gross weight pursuant to Annex 1 of the European Commission Directive 96/53/EEC and shall publish this information in the Valstybes zinios (Official Gazette) ; (amended by Gov. Decree No. 217 of 23 February 1998)
  11. To establish that: 9.1 owners of vehicles or responsible persons shall pay the fee specified in paragraph 8 of this Decree into state treasury account “Road Fund, of this, fee for use of roads by vehicles (combinations thereof) registered in the territory of the Republic of Lithuania and foreign countries, the measurements of which laden or unladen, exceed the permissible measurements or where the weight exceeds the permissible load on axle or an overall gross weight of the vehicle” The owners of vehicles registered in foreign countries or responsible persons shall pay this fee at customs offices of the Republic of Lithuania; 9.
  12. Permits giving access to the Republic of Lithuania to vehicles the measurements whereof, laden or unladen, exceed the permissible measurements shall be issued by the road police of the Ministry of the Interior, and when the weight exceeds the permissible load on axle (axles) and/or an overall gross weight of the vehicle – it shall be issued in accordance with the procedure established by the Ministry of Transport; (amended by Gov. Decree No. 217 of 23 February); 9.3 On the roads of the Republic of Lithuania the payment of taxes specified in paragraphs 6 and 8 shall be controlled by the State Road Transport Inspectorate under the Ministry of Transport together with road police of the Ministry of the Interior; 9.
  13. the rate of fee for a permit to perform any construction and repair works on any part of public or municipal road complex shall be set by the Lithuanian Road Directorate, the institutions in charge of the maintenance of public roads or local authorities, in each case taking into account the type of works, damage caused to roads and the environment, cost of reconstruction works, losses due to the changes in traffic conditions and the duration of works. The fee for permits to perform such works on public roads shall be paid into the state treasury account ”Road Fund, of this, fee for the permit to perform any type of work in any part of road complex”, and on municipal roads – to municipal budgets; 9.
  14. State budgetary funds shall be transferred to the state treasury account “Road Fund, of this, funds from the State Budget , if such provision is made in the relevant annual State Budget or municipal budgets or if such decisions are passed by the Government of the Republic of Lithuania and are within its powers when implementing the budget; 9.
  15. special purpose funds of legal and natural persons and foreign nationals may be paid to the state treasury account “Road Fund, of this, special-purpose funds” upon the adoption of relevant decisions under agreements; 9.
  16. the funds of the Road Fund shall be utilised for : 9.7.
  17. building, improving, repair, maintenance of roads and for the implementation of road safety measures; 9.7.
  18. technical supervision of road building, repair and maintenance works and for carrying out special research and laboratory works; 9.7.
  19. design works of roads and their structures, for experts examination, preparation of road development schemes, scientific research works related with road development; 9.7.
  20. payment for land allocated for road building, removal and demolition of buildings and other structures, as well as vegetation; 9.7.
  21. acquisition of road building and maintenance machinery, motor vehicles and other fixed assets as well as for the improvement of production capacity; 9.7.
  22. development of roadside services and infrastructure of public sector; 9.7.
  23. environmental and ecological purposes, as well as the performance of land recultivation works; 9.7.
  24. construction and maintenance of production facilities; 9.
  25. 9 liquidation of the consequences of natural calamities; 9.7.10 financing of supervision institutions of public roads; 9.7.
  26. creation and computerisation of the databank of roads and their structures; 9.7.
  27. tenders for contracting design works of road facilities, developing of new building materials, covering the costs of contracting; 9.7.
  28. development of cooperation with foreign countries, representation expenses (within the limits established by the Government of the Republic of Lithuania; 9.7.
  29. drafting of legislation and other standard acts; 9.7.
  30. acquisition of weighing equipment of vehicles and for the control of the payment of fees;(amended by Gov. Decree No. 217 of 23 February 1998) 9.7.
  31. the formation of the Road Safety Fund (by allocating 1 per cent of the funds of Road Fund pursuant to the Government of the Republic of Lithuania Decree No.87of 15 January 1996 “On the Formation of the Road Safety Fund”; (amended by Gov. Decree No. 217 of 23 February 1998); 9.
  32. The Ministry of Transport shall submit each year, but not later than by the 15th of December of the current year annual expenditure budget of the Road Fund to the Government of the Republic of Lithuania for approval; 9.
  33. the funds of the Road Fund shall be used in accordance with the annual estimate approved by the Government of the Republic of Lithuania. Annual estimate may provide for up to 5% of reserve funds for the financing of other state needs related to roads. These reserve funds may be used in accordance with the decisions of the Government of the Republic of Lithuania. The annual estimate should provide for 20% of the funds of the Road Fund to be used for building, repairing, maintenance of local roads, forest, national park roads and streets. (amended by Gov. Decree No 217 of 23 February 1998); 9.
  34. The funds of the Road Fund may not be transferred into the State Budget or be used for other needs of the state. Funds of the Road Fund which have not been expended in accordance with an annual estimate shall be the source of financing the measures provided in the annual budget of the succeeding year. Prime Minister Adolfas Ðleþevièius Minister of Transport Jonas Birþiðka Annex 1 to Government Decree No 778 of 2 June 1995 ( amended by Gov. Decree No 217 of 23 February 1998) Rates of the Deductions from Sales Revenue to Road Fund (in percentage)
  35. Deductions to the Road Fund from sales revenue shall be paid by: 1.1 undertakings with or without the rights of a legal person, as well as legal entities, engaged in non-profit activities, but earning income from economic–commercial activities (excluding those engaged in trade, selling of gas, and the banks) – 0.5 per cent of sales revenue (proceeds); 1.2 undertakings engaged in trade - 0.3 per cent of sales revenue (proceeds); 1.3 undertakings engaged in the sale of gas - 0.1 per cent of sales revenue (proceeds); 1.4 banks – 1 per cent of income received from the margin and for other services rendered.
  36. Deductions shall be made from sales revenue computed in accordance with the Republic of Lithuania Law on Taxes on Profits of Legal Persons and for those who have no rights of a legal person – from sales revenue. Annex 2 to Government Decree No 778 of 2 June 1995 (as amended by Gov. Decree No 217 of 23 February 1998) Rates of Vehicle Owner’s Tax (in litas) The rate of annual tax of vehicle owner’s shall be as follows:
  37. for heavy goods vehicles (including trailers, and semi-trailers) the overall gross weight of which is: not over 3.5 tonnes –100; from 3.5 but not over 12 tonnes – 300; for owners of vehicle’s – agricultural companies, farmers –100; from 12 but not over 24 tonnes –500; over 24 tonnes –
  39. for specialised road vehicles, designed to perform special operations, other than carrying of goods (the list is attached thereto) –
  40. Notes:
  41. The tax shall not be imposed for use of roads on vehicles belonging to National Defence Ministry, attributed to combat, formation and transport groups.
  42. If during the validity period of the rates of vehicle owner’s tax the consumer price index exceeds 1.2, the Government of the Republic of Lithuania shall index the rates specified in this Annex once a year according to the consumer price index. Annex to Annex 2 to Government Decree No 778 of 2 June 1995 (as amended by Gov. Decree No 217of 23 February 1998) Special vehicles designed to perform special operations other than carrying of goods Crane trucks Lifting trucks Vehicles with drilling equipment Vehicles with laboratory equipment Break-down trucks (technical aid trucks) Vehicles- shops (shops on wheels) Vehicles - radio stations Vehicles used in film making industry, at exhibitions, by libraries Sewage disposal vehicles Street cleaners Winter road cleaners Garbage trucks and refuse collection vehicles Vehicles used only in quarries Vehicles used only at air ports Motor cars used for driving instructions Fire engines Ambulances and intensive care cars Vehicles – excavators, bulldozers Other vehicles used for special operations Note: Road vehicles (such as tipper trucks, oil tankers, petrol tankers, etc.) the construction and equipment of which are designed for carrying goods are attributed to goods vehicles. Annex 3 to Government Decree No 778 of 2 June 1995 (as amended by Gov. Decree No 217of 23 February 1998) Rates of Lump-sum Fees for Use of Roads for Vehicles Registered in Foreign Countries (in Litas) The following rates of lump-sum fees for use of roads in the territory of the Republic of Lithuania shall be set for vehicles registered in foreign countries:
  43. buses and coaches: 120 -for buses and coaches with 10 to 30 seats; 220- for buses and coaches with over 30 seats;
  44. road goods vehicles (of these, trailers, semi-trailers) with overall gross weight: 80 - not over 3.5 tonnes; 160 – over 3.5 but not over 12 tonnes; 240 - over 12 but not over 24 tonnes; 400- over 24 tonnes.
  45. 120 – for special vehicles other than goods vehicles. Note: 1.Vehicles belonging to national defence of foreign countries shall be exempt from the fee for use roads in the territory of the Republic of Lithuania..
  46. If during the validity period of the rates of the fee for use of roads for vehicles registered in foreign countries the consumer price index exceeds 1.2, the Government of the Republic of Lithuania shall index the rates specified in this Annex once a year according to the consumer price index. Annex 4 to Government Decree No 778 of 2 June 1995 (as amended by Gov. Decree No 217of 23 February 1998) Rates of Fees for Use of Roads by Vehicles (Combinations thereof) Registered in the Republic of Lithuania and in Foreign Countries, the Measurements of which, Laden or Unladen, Exceed Permissible Measurements or Permissible Load on an Axle (Axles) or an Overall Gross Weight of the Vehicle I. Rates of fees for use of roads by vehicles (combinations thereof) registered in the Republic of Lithuania and in foreign countries, the measurements of which, laden or unladen, exceed permissible measurements Measurements permitted to exceed (in centimetres) Rates Height Width length Lump-sum for 10 kilometres Monthly, in litas In the territory of administrative district In the territory of the Republic of Lithuania 11-20 21-30 31-40 41-50 >50 11-20 21-40 41-60 61-80 81-100 >100 101-200 201-300 301-400 401-500 >500 5 6.1 7.1 7.6 8.1 12 350 427 497 532 567 840 875 1067.5 1242.5 1330 1417.5 2100
  47. Monthly rate in the territory of an administrative district shall be calculated by multiplying lump-sum rate by 21 working days, by multiplying by four (for 40 kilometres) and by dividing by 1.
  48. i.e. a tax relief is applied; Monthly rate in the Republic of Lithuania shall be calculated in the same manner except by multiplying the same by 10 (for 100 kilometres).
  49. If the maximum measurements of a motor vehicle (combination thereof) specified in the table hereof, i.e. where such vehicle poses extreme danger to road safety, the fee shall be calculated by applying maximum rate for exceeding each relevant measurement (i.e. for exceeding height by each 10 centimetres, width- by 10 centimetres or length by 1 metre), the maximum rate shall be multiplied by 1.
  50. This coefficient shall not apply for carrying cranes for construction purposes. In all cases where two or all three measurements are exceeded, the fee shall be computed by summing up all rates specified in the table for exceeding individual measurements. Where the measurements of a motor vehicle (combination thereof) exceed the maximum measurements indicated in the table, it is necessary to obtain a separate permit, upon the issue whereof an additional fee shall be added for the preparation of the route, i.e. the value of works which must be performed in order to permit the vehicle (combination thereof ) to move along the indicated route, shall be calculated.
  51. The fee for use of roads shall not be imposed on special vehicles belonging to the Ministry of National Defence, the measurements of which exceed the permissible measurements, however in all cases it is necessary to agree the route of such vehicles with road owner. II. Rates of fees for use of roads by vehicles (combinations thereof) registered in the Republic of Lithuania and in Foreign Countries when the Weight Exceeds the Permissible Load on Axle (Axles) and (or) the Overall Gross Weight Permitted load on axle (axles) exceeded (by tonnes) Rates Lump-sum for 10 kilometres Monthly, in litas In the territory of administrative district In the territory of the Republic of Lithuania 0.6-1 1.1-1.5 1.6-2 2.1-3 3.1-4 4.1-5 5.1-6 6.1-7 7.1-8 0.8 1.6 2.24 4 6.4 8.8 11.2 13.6 16 56 112 156.8 280 448 616 784 952 1120 140 280 392 700 1120 1540 1960 2380 2800
  52. Monthly rate in the territory of an administrative district shall be calculated by multiplying lump-sum rate by 21 working days, by multiplying by four (for 40 kilometres) and by dividing by 1.
  53. i.e. by applying tax relief; Monthly rate in the Republic of Lithuania shall be calculated in the same manner except by multiplying the same by 10 (for 100 kilometres).
  54. Motor vehicles (combinations thereof), of which the permissible 11.5 tonnes load on driving axle with coupled wheels is exceeded, shall be permitted to drive upon payment of a relevant fee only on those roads which are indicated in the list approved by the institution issuing the permits.
  55. If the actual weight of a motor vehicle (combination thereof) exceeds the permissible (40 tonnes, and with 40 feet containers made according to ISO standard – 44 tonnes) weight, 0.2 lt/km rate shall be set for each exceeded tonne.
  56. The carriage of 40 -feet containers made according to ISO standards, by three-axle tractor of semi-trailers with two- or three –axle semi-trailer is permitted only by trunk roads.
  57. Where the actual load on axle (axles) and the actual weight of a motor vehicle (combination thereof) exceeds the permissible load, that fee rate will be established which is the bigger.
  58. The fee for use of roads shall not be imposed on special vehicles belonging to the Ministry of National Defence, the measurements of which exceed the permissible measurements, however in all cases it is necessary to agree the route of such vehicles with road owners. Notes:
  59. If the permissible load on axle (axles) indicated in the table above is exceeded by not more than 0.6 tonnes, the fee shall not be charged, taking into consideration the laying out of the goods in a motor vehicle and the technical inaccuracies of weighing equipment.
  60. The fee shall not be charged on agricultural vehicles and machinery when they drive from one field to another in the daytime, or drive to the field and back, as well as when they carry construction cranes in the territory of an administrative district but not further than for 40 kilometres.
  61. If during the validity period of the rates of the fee for use of roads by vehicles registered in foreign countries, the consumer price index exceeds 1.2, the Government of the Republic of Lithuania shall index the rates specified in this Annex once a year according to the consumer price index.. Approved by Government of the Republic of Lithuania Decree No 217 PROCEDURE FOR THE USE OF THE FUNDS OF ROAD FUND FOR THE CONTRUCTION, REPAIR AND MAINTENANCE OF LOCAL ROADS OF FORESTS, NATIONAL PARKS, AND STREETS
  62. Funds for the construction, repair and maintenance of local roads belonging to municipalities shall be used according to the lists of objects submitted by local authorities to the Lithuanian Road Directorate under the Ministry of Transport , and funds for roads of forests, , national parks and reserves – according to lists of objects submitted to the Directorate by authorised public institutions.
  63. Responsibility for the utilisation of funds for preparing design and technical documentation, organising of tenders, control of the quality of works, technical supervision and acceptance of works shall rest with local authorities and authorised public institutions.
  64. Funds may be utilised for: 3.1 making roadbeds, sub-base and base course and surface of roads and streets; 3.2 making kerb of roads and streets; 3.3 installing drain pipes and waste pipes; 3.4 installing public parking lots; 3.5 building, repair and maintenance of bridges, viaducts and underground tunnels; 3.6 installation of traffic management, regulation and road safety measures; 3.7 repair and maintenance of engineering constructions and structures; 3.8 regulation of the height of manhole covers when road and street repair and maintenance works are performed; 3.9 maintaining official records of roads and streets; 3.10 for the maintenance of roads and streets in winter.
  65. Responsibility for the selection of important road and street objects for targeted financing, (out of 20 percent of funds allocated for roads and streets) control of the quality of works shall rest with the Lithuanian Road Directorate under the Ministry of Transport. Responsibility for the preparation of design and technical documentation, organising of tenders, technical maintenance and acceptance of works and for targeted use of funds shall rest with local authorities and authorised public institutions. Approved by Government of the Republic of Lithuania Decree No 217 DISTRIBUTION OF THE FUNDS OF ROAD FUND FOR BUILDING, REPAIR AND MAINTENANCE OF LOCAL ROADS OF FORESTS, NATIONAL PARKS, AND STREETS
  66. The funds of Road Fund for the building, repair and maintenance of local roads of forests, national parks, and streets shall be distributed in the following manner: 1.
  67. 4 per cent for building, repair and maintenance of the roads of forests and national parks; 1.
  68. 20 per cent for the roads and streets which are of major importance for the state, the list of which shall be agreed with the Ministry of Administration Reform and Local Authorities; 1.
  69. the remaining 86 per cent shall be distributed in the following manner: 1.3.
  70. 35 per cent for the construction, repair and maintenance of roads and streets of towns with self-governance rights. These funds shall be distributed among the municipalities of towns in the following manner: half of the sum - according to the number of the permanent residents; one quarter of the sum – according to the length of streets network; one quarter of the sum – according to the number of motor vehicles registered in the municipalities; 1.3.
  71. 65 per cent allocated for the construction, repair and maintenance of local roads and streets of the municipalities of districts shall be distributed in the following manner: half of the sum - according to the number of the permanent residents residing in the territory of a municipality; one quarter of the sum – according to the total area of agricultural land belonging to each municipality; one quarter of the sum – according to the length of streets and roads belonging to municipalities.
  72. At the close of each semester or a year, local authorities of towns (districts) shall submit to the Lithuanian Road Directorate under the Ministry of Transport model reports on its activities and utilisation of funds.

🔗 Į oficialų šaltinį

DI paaiškinimas pagal oficialų įstatymo tekstą. Orientacinis, nepakeičia teisinės konsultacijos.