LIETUVOS RESPUBLIKOS VYRIAUSYBĖ Official translation GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION No. 601 ON PARTIAL AMENDMENTS TO RESOLUTION No. 1123 “ON THE APPROVAL OF STAMP Duty TARIFFS and procedure of STAMP Duty PAYMENT AND REFUNDING” ADOPTED ON 11 noVEMBER 1994 BY THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA 18 May 1999 Vilnius The Government of the Republic of Lithuania has resolved:
- To introduce partial amendments to stamp duty tariffs approved by Resolution No. 1123 “On the Approval of Stamp Duty Tariffs and Procedure of Stamp Duty Payment and Refunding” adopted on 11 November 1994 by the Government of the Republic of Lithuania (Valstybės Žinios, 1994, No. 89-1732; 1997, No. 59-1381; 1998, No. 58-1624) and outline paragraphs 17.2, 17.3, 17.5, 17.6 and 27.4 as follows: “17.
- to issue and re-register a licence to conduct wholesale trade in alcoholic beverages produced in the Republic of Lithuania (for one year): alcoholic beverages 100 000 litas alcoholic beverages with an actual alcohol strength by volume of 22 percent or less 50 000 litas beer 15 000 litas Notes:
- Enterprises producing beverages included in paragraph 17.2 and engaged in wholesale trade thereof shall not pay the stamp tax specified in this paragraph.
- Enterprises producing beverages included in paragraph 17.2 and engaged in retail trade thereof shall pay a stamp duty specified in paragraph 17.1 17.
- to issue and re-register a licence to import alcoholic beverages to the Republic of Lithuania (for one year): vodka and other alcoholic beverages 100 000 litas wine (with an actual alcohol strength by volume of 22 percent or less) and beer 50 000 litas beer 15 000 litas alcohol products (except for alcoholic beverages) 500 litas 17.
- to issue a licence to conduct wholesale trade in the remainders of alcohol products produced in the Republic of Lithuania (for one month): alcoholic beverages 8 300 litas alcoholic beverages with an actual alcohol strength by volume of 22 percent or less 4 150 litas beer 1 250 litas 17.
- to issue a licence to conduct wholesale trade in imported remainders of alcoholic beverages (for one month): vodka and other alcoholic beverages 8 300 litas wine (with an actual alcohol strength by volume of 22 percent or less) and beer 4 150 litas beer 1 250 litas 27.
- to issue a permit to establish a customs warehouse: closed-type (except for closed-type warehouses intended for the storage of alcoholic beverages and tobacco products subject to excise tax) 20 000 litas closed-type intended for the storage of alcoholic beverages and tobacco products subject to excise tax 50 000 litas open-type (except for warehouses established by customs institutions) 50 000 litas”.
- The provisions of the present resolution shall come into force as of 1 January
- Acting Minister of Social Security and Labour, Acting Prime Minister Irena Degutienė Acting Minister of Finance Algirdas Šemeta