Examination of tax disputes

The Commission's objective is to examine the taxpayer's complaint objectively and to make a lawful and justified decision.

The Commission examines:

• tax disputes arising between the taxpayer and the central tax administrator;
• tax disputes between the taxpayer and the central tax administrator regarding decisions made by the central tax administrator after examining taxpayers' complaints about decisions made by the local tax administrator;
• tax disputes between a taxpayer and the central tax administrator where the central tax administrator has not taken a decision on the tax dispute within the time limits set out in the Tax Administration Act (Article 151 of the Tax Administration Act).

A questionnaire on when a taxpayer may submit a complaint to the Tax Disputes Commission can be found here

In performing its functions, the Commission has the right to:

• obtain information from state and municipal institutions and other persons related to the taxpayer's complaint under consideration;
• call upon experts and other specialists who have the relevant qualifications and are able to provide conclusions on the disputed issue;
• submit proposals to the Government of the Republic of Lithuania on the improvement of tax laws and other legal acts (Provisions of the Tax Disputes Commission, approved by Resolution No. 1119 of the Government of the Republic of Lithuania on September 2, 2004, paragraph 7).

After examining a taxpayer's complaint regarding a tax dispute, the Commission shall take one of the following decisions:

• approve the decision of the central tax administrator;
• it shall revoke the decision of the central tax administrator;
• it shall partially confirm or partially revoke the decision of the central tax administrator;
• it shall change the decision of the central tax administrator;
• it shall refer the complaint to the central tax administrator for re-examination.

The Commission shall take a decision on a complaint concerning a tax dispute within 60 days of the date of receipt of the complaint. At the taxpayer's request, this period may be reduced to 30 days by decision of the Commission.

A taxpayer who disagrees with the Commission's decision has the right to appeal it in court. Appeals against the Commission's decision are examined by the Regional Administrative Court.

An appeal submitted to the Commission must meet the following requirements:

• the complaint must indicate the taxpayer's name (first name, surname), identification number (code), address, the decision being appealed, the date of its drafting, the circumstances on which the applicant bases his claim, and the evidence supporting it, as well as the applicant's claim;
• the complaint must be signed by the taxpayer (or their representative) (Article 153 of the Tax Administration Act).

A complaint regarding a tax dispute must be submitted to the Commission in writing no later than 20 days after the central tax administrator's contested decision was delivered to the taxpayer or within 20 days after the deadline for adopting a decision on the tax dispute. The complaint shall be submitted to the Commission through the central tax administrator. The central tax administrator shall prepare the tax dispute case within 3 working days and forward it to the Commission. The taxpayer and the tax administrator have the right to familiarize themselves with the case materials at the Commission (Tax Administration Act, Article 152(2) and Article 155(1) and (2)).

The complaint form can be found here

Extension of the deadline

If a taxpayer misses the deadline for submitting a complaint to the Commission for reasons that the Commission considers important, this deadline may be extended by decision of the Commission. The request for renewal of the deadline for filing a complaint must be accompanied by the complaint for which the deadline has been missed. The request must be examined within the deadline set for examining complaints filed in tax disputes. A decision of the Commission rejecting a request for renewal of the deadline for filing a complaint may be appealed in accordance with the procedure established by the Administrative Procedure Act(Article 152 of the Tax Administration Act).

Renewal of proceedings

Proceedings in a tax dispute case in which the Commission's decision was not appealed within the established time limit may be renewed at the taxpayer's request on the grounds specified in Article 160(2) of the Tax Administration Act (e.g., when new material circumstances come to light that were not and could not have been known to the taxpayer at the time of the tax dispute, when the case was examined by an illegally constituted Tax Disputes Commission, etc.).

The request for renewal of the proceedings must be submitted to the Commission within three months from the date when the taxpayer learned or should have learned about the circumstances that are the basis for the renewal of the proceedings. If this deadline is missed for important reasons, it may be renewed (Tax Administration Act, Article 160(5)). The requirements for the form and content of the request are set out in Tax Administration Act, Article 160(6) and (7).

If the application is submitted within the time limits set by law and is based on the grounds for reopening proceedings provided for by law, the Commission shall take a decision on the reopening of proceedings and the dispute shall be re-examined by the Commission in accordance with the rules laid down in Chapter IX of the Tax Administration Act. Otherwise, the Commission shall refuse to reopen the proceedings by a decision (Article 160(8) and (9) of the Tax Administration Act).