FAQ

As a pre-trial institution, the Commission examines tax disputes between taxpayers and the central tax administrator (the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (hereinafter referred to as the STI) and the Customs Department under the Ministry of Finance of the Republic of Lithuania). The Commission also examines complaints regarding decisions made by the Department of Environmental Protection under the Ministry of Environment of the Republic of Lithuania and the State Enterprise Agricultural Data Centre.

 

Tax disputes are disputes arising between a taxpayer and a tax administrator regarding a decision to approve an audit report or other similar decision, according to which the taxpayer is recalculated and required to pay tax, as well as a decision by the tax administrator to refuse to refund (offset) the overpaid tax (difference). The tax dispute resolution procedure also applies to the examination of taxpayer complaints regarding the tax administrator's decision not to exempt them from paying fines and/or late payment interest.

Yes, you can, but the request must first be submitted to the tax administrator, and if the request is denied, it can be appealed to the Commission.

You can, if your tax return shows an overpayment of income tax and you believe that it should be refunded to you.

Yes, You can.

Yes, you can, but you must submit a request to extend the deadline for submitting the complaint together with the complaint, stating the objective reasons that prevented you from submitting the complaint on time.

The Tax Administration Act does not provide a list of circumstances under which it would be possible to renew the missed deadline for filing a complaint.
This is a discretionary right granted by the legislator to the pre-trial tax dispute resolution authority. In most cases, the deadline is renewed if the contested decision is not properly delivered to the taxpayer. When deciding on the renewal of the deadline, the moment when the important circumstances arose, their duration, and whether the person applied to the Commission within a reasonable period of time after the circumstances ceased to exist are also taken into account. It is also assessed whether the person was sufficiently attentive, careful, and honest, or, on the contrary, exercised their rights carelessly and negligently.

Yes, You can.

The subject of the tax dispute is only those compulsory health insurance (hereinafter referred to as PSD) and state social insurance (hereinafter referred to as VSD) contributions that have been calculated by the State Tax Inspectorate (VMI) in its decision to approve the inspection report or other similar decision.

Value added tax, excise duties, personal income tax, real estate tax, land tax, environmental pollution tax, stamp duty, PSD and VSD contributions, income tax, customs duties.

You can write the complaint yourself or use the sample form.

Complaints to the Commission must be submitted in writing no later than 20 days after the taxpayer has been notified of the decision being appealed or within 20 days of the deadline for a decision on the tax dispute. If the taxpayer has missed the deadline for filing a complaint for reasons that the Commission considers important, this deadline may be extended by decision of the Commission. The request for an extension of the deadline for filing a complaint must be accompanied by the complaint for which the deadline has been missed.

Yes. If the complaint is submitted directly to the Commission, it will request the material from the institution whose decision or action is being appealed.

No, no responses are written.

Unlike when applying to the Court, taxpayers do not incur any additional costs when applying to the Commission.

Each person can write their own complaint and represent themselves without a representative.

Please contact the hearing secretary, Agne Sinkevičienė, by phone at (8 5) 268 4000 or by email at [email protected]

Yes, you can, but you must inform the meeting secretary, Agnė Sinkevičienė, by the day of the meeting by calling (8 5) 268 4000 or sending an email to [email protected]

You can authorize any person you trust. Legal education is not mandatory when representing someone before the Commission.

A power of attorney is a written document issued by one person (the principal) to another person (the agent) to represent the principal in establishing and maintaining relations with third parties. A power of attorney may also be drawn up using information technology and registered in the Register of Powers of Attorney (Civil Code, Book II, Article 2.137).

Written contracts are concluded with a lawyer or a lawyer's assistant. A power of attorney granted by a legal entity is signed by its manager.

One spouse may authorize the other spouse to act on his or her behalf and represent him or her (Civil Code, Book Three, Article 3.32).

Parents are the legal representatives of their incapacitated minor children, except for parents who have been declared incapacitated or partially incapacitated in this area by a court decision, <...>. Guardians (caregivers) represent minor children by presenting a document confirming their right of representation (Civil Code, Book III, Article 3.157).

A power of attorney may also be drawn up by a notary.

If a party is unable to attend the meeting for objective reasons, e.g., a pre-planned vacation, illness, etc.

You can attend the meeting in person at Tilto g. 17, Vilnius, or connect remotely via the link sent to you by the Commission by email.

Yes, if a power of attorney is provided.

The Commission meeting is opened by the Commission Chair, who announces whose complaint will be examined. The secretary of the meeting announces who is participating in the examination of the taxpayer's complaint. At the beginning of the meeting, the parties' requests, objections to Commission members, and the possibility of examining the complaint in the absence of the parties to the dispute, interpreter, expert, or other specialist are resolved. If an interpreter, expert, or other specialist participates in the Commission meeting, they are warned in writing about their responsibility for the disclosure of confidential information related to the taxpayer. This is followed by a report by a Commission member on the taxpayer's complaint. After the Commission member's report, the taxpayer and his representative may provide explanations regarding the complaint under consideration, followed by the tax administrator's representatives, experts, and other specialists. Commission members have the right to ask questions related to the complaint under consideration to the persons participating in the Commission meeting. Afterwards, the parties may ask each other questions. After the questions, the parties are asked to state what they are requesting from the Commission. After examining the substance of the complaint in the tax dispute, the chair of the Commission announces the end of the examination of the complaint.

The decision is made within 60 days of the Commission receiving the complaint and the dispute materials and is sent to the parties as soon as possible after the decision is made.