Accounting, Payroll, Tax & Legal since 1989

Provision of additional information to the State Tax Inspectorate

The following non-taxable Class A payments are eligible for declaration in the annual personal income tax return:
• Daily allowances; increased expenditure compensation to employees, whose work is performed in travel, under field conditions, related to trips or is of movable type; prizes paid to the residents with their value within the tax period not exceeding EUR 200
• Pension accumulation companies will be eligible to declare pension payments, paid under the Law on Pension Accumulation of the Republic of Lithuania
• Companies involved in life insurance should declare pension annuities paid out to the residents since 1 January 2016
• Non-profit entities should declare allowances paid to their members since 1 January 2016 from the funds, accumulated from the membership fees.

Other declaration obligations

Taxpayers (natural persons) by 30 June 2016 in the procedure specified by the central tax administrator shall inform a tax administrator about the sources of acquisition of the income received and property acquired after 1 January 2011, except the cases when those sources have been declared by the taxpayer or third persons in the procedure prescribed by the laws. In the event that a taxpayer fails to submit such information before 30 June 2016, a tax administrator shall not take into account and estimate the information submitted by a taxpayer later.


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