REPUBLIC OF LITHUANIA
LAW
ON THE ROAD FUND
By this Law the Seimas of the Republic of Lithuania shall
establish the Road Fund of the Republic of Lithuania. The purpose
of the Road Fund shall be to accumulate and use funds for the
development, modernisation and ensuring of functioning of the
road network. The Government of the Republic of Lithuania or the
institution authorised by it shall be the holder and
administrator of the Road Fund.
Article 1. Sources of the Road Fund
The Road Fund shall consist of:
1) deductions from sales revenue;
2) a portion of the excise tax on sold petrol, diesel fuel
and lubricants;
3) vehicle owner's tax;
4) fee for the stay in the territory of the Republic of
Lithuania of the vehicles registered in foreign countries;
5) fee for a permit to drive vehicles the measurements
whereof with or without freight exceed the permissible
measurements or when weight exceeds the permissible load on an
axle or an over-all gross weight of the vehicle;
6) fee for a permit to perform any type of work on any
portion of the road complex;
7) state budgetary funds; and
8) purposive funds of legal, natural persons and other
states.
Article 2. Deductions from Sales Revenue
Deductions from sales revenue into the Road Fund shall be
paid by the enterprises which have the rights of a legal person,
as well as those which do not have them, and the legal persons
who engage in non-commercial activities, but who receive revenue
from economic-commercial activities.
The following shall be relieved from paying these
deductions into the Road Fund:
1) legal and natural persons engaged in agricultural
production and special-purpose enterprises which render services
to the agriculture if the revenue from the sold agricultural
products and services to the agriculture amount to at least 50
per cent of all sales revenue;
2) creative unions (unions of architects, scientists,
artists, designers, photographers, composers, cinematographers,
writers, folk artists, theatre, journalists), their enterprises
and organisations which use at least 50 per cent of the revenue
for the needs of creative unions;
3) enterprises wherein at least 50 per cent of employees
with a limited capacity for work are engaged and the sales
revenue whereof is received only for the products manufactured by
them;
4) budgetary institutions;
5) economic partnerships and private (personal) enterprises
without the rights of a legal person, which have acquired patents
for their activities;
6) economic entities which pay an excise tax on sold petrol,
diesel fuel and lubricants shall not pay deductions into the Road
Fund for an appropriate portion of sales revenue;
7) enterprises which are registered and operating in free
economic zones; and
8) forest enterprises - from deductions for that portion of
sales revenue which is allotted to the Forest Fund in accordance
with the Forestry Law of the Republic of Lithuania. (Amended 25
June 1996)
Payers shall themselves compute and pay deductions into the
Road Fund from the sales revenue for each month's turnover on or
before the 25th day of the following month. Upon failure to pay
when due, interest shall be charged in accordance with the
procedure established in the Law of the Republic of Lithuania on
Tax Administration. (Amended 30 April 1996)
The procedure for computation, payment and control of the
deductions from sales revenue, as well as the rates thereof shall
be established by the Government of the Republic of Lithuania
without exceeding the margin set forth in Annex 1 of this Law.
The Government of the Republic of Lithuania shall each year
reduce the rates of deductions from sales revenue so that these
deductions shall be abolished by the year 2000, gradually
imposing the tax on motor vehicles and busses.
Article 3. Portion of an Excise Revenue on the Sold
Petrol, Diesel Fuel
and Lubricants
Beginning with 1996, 15 per cent of the excise revenue from
sold petrol, diesel fuel and lubricants shall be transferred to
the Road Fund. Deductions shall be each year increased by 10
points and during the last year - by 5 points, until they total
up to 50 per cent of aforesaid excise revenue.
The Ministry of Finance shall each month transfer deductions
from the excise revenue to the Road Fund on or before the 25th
day of the following month. (Amended 7 December 1995)
Article 4. Vehicle Owner's Tax on Heavy, Heavy-Passenger and
Special Vehicles
The tax on heavy, heavy-passenger and special vehicles shall
be paid by the owners of these vehicles which are registered in
the Republic of Lithuania.
The tax shall be paid by the owners of vehicles into the
Road Fund each year by 1 July or each quarter by the first day of
the third month in equal portions.
The Government of the Republic of Lithuania shall establish
the procedure for payment of the tax and control thereof, as well
as the rates without violating the marginal rates provided for in
Annex 2 of this Law.
Article 5. Fee for the Stay in the Territory of the
Republic of Lithuania of the Vehicles Registered
in other Countries
The fee for the vehicles which are registered in foreign
countries shall be paid by the owners or responsible persons of
these vehicles when a vehicle crosses the state border of the
Republic of Lithuania.
The fee shall not be imposed on the vehicles of those
countries which have appropriate interstate agreements with the
Republic of Lithuania, or when they carry charity and
humanitarian reliefs.
The fee shall be collected by an institution authorised by
the Government of the Republic of Lithuania. Fee rates, not
exceeding the rates provided in Annex 3 of this Law, procedure
for payment and control thereof shall be established by the
Government of the Republic of Lithuania.
Article 6. Fee for a Permit to Drive Vehicles the
Measurements whereof with a Freight or without
it Exceed the Permissible Measurements or when
Weight Exceeds the Permissible Load on an Axle
or an Over-All Gross Weight of the Vehicle
The procedure for the movement of bulk freight and driving
heavy weight vehicles shall be established and permits shall be
issued by the institution authorised by the Government of the
Republic of Lithuania. Each time an appropriate permit is
received, the fee shall be paid in accordance with the rates
provided in Annex 4 of this Law.
Article 7. Other Revenues of the Road Fund
The fee for a permit to perform any type of work on any
portion of the road complex shall be collected by the institution
which issues permits. The fee amount shall be established in each
specific case taking into consideration the type of work, damage
done to roads and the environment, cost of reconstruction works,
losses due to the changes in traffic conditions, and the duration
of work.
State budgetary funds shall be transferred to the Road Fund
if this is provided for in state and local authority budgets of a
relevant year or if such decisions are adopted by the Government
of the Republic of Lithuania within its jurisdiction when
implementing the budget.
Funds of individual legal and natural persons, as well as
funds transferred by other states may be paid into the Road Fund.
Article 8. Utilisation of Funds of the Road Fund
Funds of the Road Fund shall be used for building,
modernisation, repairing and maintenance of motorways, and
implementation of road safety measures. The funds of the Road
Fund shall be used by the institution authorised by the
Government of the Republic of Lithuania according to an annual
estimate approved by the Government.
The procedure for utilisation of the Road Fund shall be
established by the Government of the Republic of Lithuania which
shall appoint institutions for the implementation of this Law.
Article 9. Utilisation of Funds of the Road Fund for
Maintenance of Local Roads and Streets of Trunk
Roads
Annual estimates shall provide for 20 percent of the funds
of the Road Fund to be used for building, repairing, maintenance
of local roads, forest, national park roads and streets of truck
roads according to the lists of projects submitted by local
authorities and amount of financing thereof. (Amended 16 May
1995)
Article 10. Guarantees of Activities of the Road Fund
Revenues of the Road Fund cannot be transferred to the state
budget or used for financing other needs of the State.
Funds of the Road Fund which are not used in accordance with
an annual estimate shall be a source for financing measures
provided in the estimate of the succeeding year.
Article 11. Coming into Effect of the Law
The Law on the Road Fund of the Republic of Lithuania shall
come into effect on 1 January 1996, except for the provisions of
Paragraph 1 of Article 2 and Annex 1 which shall become valid on
15 January 1995.
I promulgate this Law passed by the Seimas of the Republic
of Lithuania.
Algirdas Brazauskas
President of the Republic
Vilnius
24 January 1995,
No.I-766
(As amended by 25 June 1996)
Annex 1
Law of the Republic
of Lithuania No.I-766
24 January 1995
Maximum Rates of the Deductions from
Sales Revenue into the Road Fund
The following shall pay the maximum rates of the deductions
of sales revenue into the Road Fund:
1) industrial, construction, repair, motor transport
enterprises - up to 0.6 percent of sales revenue;
2) state-owned enterprises as well as enterprises engaged in
co-operative and private trade, supply - up to 0.3 percent of
sales revenue (proceeds);
3) state gas enterprises - up to 0.1 percent of sales
revenue;
4) banks - up to 1 percent of income received from the
margin and for other services rendered; and
5) other enterprises - up to 0.5 percent of sales revenue.
Deductions shall be collected from the sales revenue
computed in accordance with the procedure established in the Law
on Taxes on Profits of Legal Persons, and for those which do not
have the rights of a legal person - from sales revenue.
Annex 2
Law of the Republic
of Lithuania No.I-766
24 January 1995
Marginal Rates of Vehicle Owner's Tax
The marginal rates of the vehicle owner's tax shall be as
follows:
1) for heavy vehicles and their combinations with an over-
all gross weight -
up to 3,5 tonnes Lt 100-300
from 3,5 to 10 tonnes Lt 300-800
from 10 to 24 tonnes Lt 500-1.000
exceeding 24 tonnes Lt 1.000-3.000
2) for heavy-passenger vehicles Lt 200-800
3) special vehicles Lt 100-300
If during the validity period of marginal rates the summary
price index has exceeded 1,2, the Government of the Republic of
Lithuania shall once a year (prior to the start of the year for
which the tax shall be paid) index the rates provided in this
Annex according to the summary price index.
Annex 3
Law of the Republic
of Lithuania No.I-766
24 January 1995
Rates of Fee for the Stay in the Territory
of the Republic of Lithuania of Vehicles
which are Registered in Foreign Countries
The following fee rates for the stay in the territory of the
Republic of Lithuania of the vehicles registered in foreign
countries shall be established:
1) for buses -
up to 10 seats up to Lt 60
from 11 to 30 seats up to Lt 120
more than 30 seats up to Lt 220
2) for vehicles with an over-all gross weight -
up to 3,5 tonnes up to Lt 80
from 3,5 to 10 tonnes up to Lt 160
from 10 to 24 tonnes up to Lt 240
exceeding 24 tonnes up to Lt 400
3) for special vehicles up to Lt 120
If during the validity period of rates the summary price
index has exceeded 1,2, the Government of the Republic of
Lithuania shall once a year (prior to the start of the year for
which the fee shall be paid) index the rates provided in this
Annex according to the summary price index.
Annex 4
Law of the Republic
of Lithuania No.I-766
24 January 1995
Rates of Fee for a Permit to Pass over Roads by Vehicles
the Measurements whereof with or without Freight Exceed
the Permissible Measurements or when the Weight Exceeds
the Permissible Load on an Axle or an Over-All
Gross Weight of the Vehicle
The following fee rates for a permit to pass over roads by
the vehicles, registered in the Republic of Lithuania and other
countries, the measurements whereof with or without freight
exceed the permissible measurements or when the weight exceeds
the permissible load on an axle or an over-all gross weight of
the vehicle:
lump-sum yearly
for every 10 cm
exceeding the permissible width Lt 100 up to 10 times
of a lump-sum
for every 1 metre
exceeding the permissible length Lt 100 up to 10 times
of a lump-sum
for every 10 cm
exceeding the permissible height Lt 150 up to 10 times
of a lump-sum
for every tonne exceeding the
permissible 10-tonne axle load of
a vehicle Lt 200 -
for vehicles with an over-all gross weight
exceeding 40 tonnes Lt 1.000 -
If during the validity period of rates the summary price
index has exceeded 1,2, the Government of the Republic of
Lithuania shall once a year (prior to the start of the year for
which the fee shall be paid) index the rates provided in this
Annex according to the summary price index.