REPUBLIC OF LITHUANIA
LAW
ON
EXCISE TAXES
Article 1. Objective of this Law
This Law shall regulate the imposition of excise tax on
certain goods.
Article 2. The Taxpayers
Excise taxes shall be paid into the budget by legal and
natural persons as well as enterprises without the rights of
legal person which are the manufacturers and importers of goods
specified in Article 3.
Article 3. The Object of Excise Tax
The following goods shall be subject to the excise tax :
1) ethyl alcohol, undenatured, and alcoholic beverages,
including beer;
2) smoking tobacco and tobacco products;
3) coffee, chocolate and food preparations containing cocoa;
4) jewelry, gold and silverware, excluding artificial
jewelry and coins;
5) engine petroleum, excluding aviation petroleum, Diesel
fuel;
6) luxurious cars;
7) electricity;
8) publications of erotic and violent nature.
Article 4.Taxable Value
The taxable value shall be:
1) of goods made in the Republic of Lithuania - the selling
price of goods exclusive of VAT;
2) of import goods - customs value of goods including
customs duty;
Article 5.Taxable Turnover
Excise taxes shall be calculated on goods referred to in
Article 3 hereof, which are :
1) delivered from the warehouse of finished goods to another
legal or natural person or an enterprise without the rights of a
legal person, to whom the right of disposal is assigned pursuant
to the issued transfer documents. Such documents must contain
mandatory requisites provided for in Article 10 of the Republic
of Lithuania Law on the Principles of Accounting;
2) imported when they are delivered for customs procedure.
Excise tax is an element of the price of goods and thus it
is not stated in the invoices and payment documents.
Article 6. Excise Tax Reliefs
Excise tax shall not be imposed on:
1) import goods which are exempt from customs duty in
accordance with the procedure set forth in Article 5 of the
Republic of Lithuania Law on Customs Tariffs;
2) unbolted alcoholic beverages and their raw material
provided that they are imported by state-owned enterprises which
have the licence to produce alcoholic beverages,
3) exported goods.
Excise tax shall not be imposed on ethyl alcohol provided it
is sold to :
1) the enterprises of the Republic of Lithuania for the
production of vodka, liqueur, trauktine (kind of brandy), mead
and vinegar;
2) pharmaceutical enterprises and medical institutions for
medical and pharmaceutical purposes; enterprises producing
veterinary medicines and to veterinary supply enterprises for
veterinary purposes.
Article 7. Tax Period
The tax period of excise tax ( excluding excise taxes on
import goods) shall be a calendar month, at the end of which the
taxpayers must, before the 15th day of the next month, file an
account of excise taxes to the local State Tax Inspectorate.
Article 8. Payment Procedure
For local-made goods excise taxes must be paid into the
budget before the 30th day of the following month. The
taxpayers whose average monthly sum of excise taxes in the
preceding month exceeded 50 000 Lt shall pay excise taxes:
by the 30th day of the month - for the first decade of the
month;
by the 10th day of the next month - for the second decade of
the month;
by the 20th day of the month - for the remaining part of the
month.
For import goods the excise tax shall be paid into the
budget in accordance with the procedure established for the
payment of customs duties.
The unpaid excise tax shall be recovered by the State Tax
Inspectorates without suit and the overpaid sum shall be refunded
for the current year and the five preceding years.
Article 9. Sanctions for the Violation of this Law
If in the excise tax account an amount of tax is less than
the correct sum of excise tax, a deficiency and the penalty equal
to such deficiency shall be recovered.
If the taxpayer failed to file excise tax accounts, the
concealed sum of excise tax and a penalty equal to 200% of such
sum shall be recovered.
Upon failure to pay excise taxes when due, the unpaid tax
shall bear an interest at the rate of 0.3% for each overdue day.
Article 10. Final Provisions
This Law shall come into effect on 1 May 1994.
The Government of the Republic of Lithuania shall establish:
1) the procedure for the calculation and payment of excise
taxes;
2) list of taxable goods according to the established
description and coding system of goods, and the excise rates;
3) the procedure for the attribution of cars to the category
of luxurious cars.
The Government of the Republic of Lithuania, on the basis of
Article 3 hereof shall, by 1 January 1997, establish the list of
goods subject to excise taxes and rates thereof. List of goods
subject to excise taxes beginning from 1997 and rates thereof
shall be approved by the Seimas of the Republic of Lithuania.
I promulgate this Law passed by the Seimas of the Republic
of Lithuania
ALGIRDAS BRAZAUSKAS
President
of the Republic
Vilnius
12 April 1994
No.I-429
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