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Amended rules for an agreement with STI regarding the future transactions taxation

Below is a short description of the main changes:

  • the rules were amended with the information regarding the STI working group, that deals with applications, i.e. the establishing of working group, decision making process and who can be the group’s members;
  • the STI has the right to organize the meeting with the applicant for discussion of open issues / questions during the process of application consideration;
  • if the STI requests additional information from the applicant or contact the tax authorities of other countries for additional information, the process of application consideration is suspended;
  • the STI may take the decision to refuse to consider the application within 30 calendar days (previously it was within 20 working days);
  • the STI has the right not to consider the application if the applicant submitted the application regarding the amount of calculated taxes or late payment interests on the basis of the Law on Tax Administration;
  • the STI does not take the decision and respond to the request based on the general procedure, if the taxpayer submitted to the STI the following applications / inquires:
    • the inquiry for explanation of straightforward questions;
    • the taxpayer submitted the identical question, which is examined by the European Union Court of Justice or the Supreme Administrative Court of Lithuania.


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