Legislation

Legislation

Constitution of the Republic of Lithuania

The Tax Disputes Commission under the Government of the Republic of Lithuania (hereinafter referred to as the Commission) is a budgetary institution established by the Government of the Republic of Lithuania. The Commission's regulations are a document that guides the Commission in its activities. The Regulations specify the name, legal form, and registered office of the Commission. The Regulations also specify the owner of the Commission as a budgetary institution, the institution exercising the rights and obligations of the owner of the budgetary institution and its competence, the functions and objectives of the budgetary institution, the competence of the chair of the Commission and the procedure for his or her appointment and dismissal, and the procedure for amending the statutes of the budgetary institution.

Regulations of the Tax Disputes Commission under the Government of the Republic of Lithuania

The Rules of Procedure of the Tax Disputes Commission under the Government of the Republic of Lithuania (hereinafter referred to as the Commission) establish the working procedures of the Commission when examining disputes between a taxpayer and the central tax administrator or another institution, whose decisions are subject to mandatory pre-trial appeal to the Commission in cases specified by law, as well as the rights and obligations of the parties to the dispute arising from the implementation of the provisions of these Regulations.

Rules of Procedure of the Tax Disputes Commission under the Government of the Republic of Lithuania

Tax Administration Law of the Republic of Lithuania

Administrative Procedure Law of the Republic of Lithuania

Description of the procedure for accessing the materials of tax dispute cases held by the Tax Disputes Commission under the Government of the Republic of Lithuania and for issuing copies of such materials establishes the procedure for taxpayers or their authorized representatives and representatives of tax administrators to access the materials of tax dispute cases held by the Commission , audio recordings of the Commission's meetings, and the procedure for issuing copies thereof. With the permission of the Chair of the Commission, third parties with a legitimate and lawful interest may also be allowed to access the materials of a tax dispute case. These persons include: researchers and other persons (including those who did not participate in the case) who prove that they have a legitimate and legally protected interest in accessing the materials and obtaining information contained in the cases or parts thereof.

Procedure for accessing the material of tax dispute cases held by the Tax Disputes Commission under the Government of the Republic of Lithuania and for issuing copies thereof

Annexes 1 and 2 to the Order "On the Approval of the Lists of Positions in the Tax Disputes Commission under the Government of the Republic of Lithuania, the Holders of Which Must Declare Their Private Interests, and the Functions, the Performers of Which Must Declare Their Private Interests"

Order on the approval of the description of the risk management and monitoring processes of the Tax Disputes Commission under the Government of the Republic of Lithuania and the appointment of an employee to supervise its implementatio