Order of the Minister of Environment of the Republic of Lithuania No D1-429 of 14 August 2007 Amending the Order of the Minister of Environment of the Republic of Lithuania No D1-559 of 28 October 2004 On the Approval of the Rules for the Accounting for the Document Forms for the Reports and Resolutions on Administrative Breaches of Law and Registration and Administration of the Files of Administrative breaches of Law (Official Gazette (Valstybės Žinios), No 90 – 3603).

      The Order provided for a new concept – a warning slip (procedural document made by an authorised official having analysed the case and passed a resolution to issue a warning at the location of the commitment of the breach. When making a warning slip, a resolution is not made.

      Decision of the Radio and Television Commission of the Republic of Lithuania No 90 of 1 August 2007 On the Approval of the Procedure for Implementing the Requirements for Advertising Broadcasting and Programme Sponsorship (Official Gazette (Valstybės Žinios), No 87 – 3478).

      The Order established the procedure for the implementation of laws and European Union requirements for advertising broadcasting and programme sponsorship.

      The Decision establishes requirements applicable to the advertising duration (e.g. advertising, TV shop or other advertising forms except teleshopping window during one astronomic broadcasting hour can not exceed 12 minutes in total), advertising broadcasting (e.g. advertising identifiability, advertising differentiation, teleshopping window and its differentiation, advertising based on new technologies, its differentiation, etc.), prohibition of hidden advertising and/or teleshopping window, sponsorship and advertising on the radio, etc.

      The Decision came into force on 1 September 2007.

      Attachment Statement Register (Official Gazette (Valstybės Žinios), No 93 – 3754).

      The Rules regulate the procedure for the registration, deregistration, change of register data and correcting errors of objects in the attachment statement register, the submission of register data, and the liability of register data suppliers, register administration institutions, their public servants and employees holding employment agreements.

      The Rules establish that attachment register objects are the attachment statements of courts, judges, bailiffs, prosecutors, pretrial investigators, officials of the State Tax Inspectorate under the Ministry of Finance, the State Social Insurance Fund Board under the Ministry of Social Security and Labour and other state institutions, which, on the basis and according to the procedures of laws temporarily restrict the rights to the property located in Lithuania by attachment (except for certain cases provided for in the rules). The institution or person who passed the attachment statement shall submit the attachment statement to the Attachment Register by fax (dedicated line only), electronic mail or post, or shall deliver it in person.

      Order of the Minister of Finance No 1K- 230 of 1 August 2007 Amending the Order of the Minister of Finance No 1K-199 of 24 May On the Approval of the Rules for Setting Off Overpayment of Duties Administered by the Customs Against the Arrears of Other Taxes and Overpayment of Other Taxes Against the Arrears of Duties Administered by the Customs (Official Gazette (Valstybės Žinios), No 87 – 3467).

      This Order changed the title of the Order into “On the Approval of the Rules for Setting Off Tax Overpayment Against Tax Arrears and Debt to the State” and changed the title of the rules respectively into “Rules for Setting Off Tax Overpayment Against Tax Arrears and Debt to the State”.

      It was also established that the rules approved by this Order also regulate the use of overpaid tax amounts to cover debts to the state that were not repaid in time according to loans from funds borrowed in behalf of the state or loans guaranteed by the state. It was approved respectively that tax administrators reimburse the overpayment only if the taxpayer has no tax arrears or has timely repaid the debts to the state according to the loans from borrowed funds on behalf of the state or loans with the state guarantee.

      The Rules were extended with Chapter V-1 that provides for the procedure how tax overpayments are used for setting off against unsettled debts to the state according to according to the loans from borrowed funds on behalf of the state or loans with the state guarantee.

      The Order came into force on 5 August 2007.

      Order of the General Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania No 1B-529 of 23 July 2007 On the Amendment of the Order of the General Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania No 1B-622 of 29 September 2006 On the Amendment of the Order of the Director of the Customs Department No 96 of 27 March 2 000 On the Approval of Methods for Customs Check, Methods for Consignment Declaration and Classifiers for Customs Check Results (Official Gazette (Valstybės Žinios), No 86 – 3457).

      This order approved the new wording of the classifiers of customs check results. It was also changed that the Order comes into force not on 1 August 2007, but from the start of application of the Clearance section of the risk assessment and control system RIKS at the customs of the Republic of Lithuania.

      Order of the General Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania No 1B-538 of 1 August 2007 Amending the Order of the General Director of the Customs Department No 1B-393 of 12 June 2006 On the Approval of the Classifier of Customs Institutions Used in the New Computerised transit System and Export Control System (Official Gazette (Valstybės Žinios), No 87 – 3473).

       This Order changed the classifier of customs institutions used in the computerised transit system and export control system.

      The Order came into force on 5 August 2007.

      Order of the General Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania No 1B-541 of 2 August 2007 Amending the Order of the Director of the Customs Department No 1B-293 of 2 April 2004 On the Approval of the Rules for the Use of a Single Guarantee at the Customs (Official Gazette (Valstybės Žinios), No 87 – 3474). This Order approves the new wording of the rules for the use of a single guarantee at the customs. Major changes:

      1) A provision was cancelled that the provisions of the rules approved by the Order were not applicable in the case provided for in Par. 3 Annex 47a of the Community Customs Code.

      2) Annex 1 “Report on the Use of Guarantee Bonds” was annulled.

      3) Annex 3 “Schedule of Returnable Single Guarantee Bonds”.

      4) A more detailed explanation is given of the use of a monetary collateral, single guarantee documents, single bond form guarantee and single guarantee bonds at the customs.

      The Order comes into force on 1 October 2007.

      Order of the General Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania No 1B-547 of 8 August 2007 Amending the Order of the General Director of the Customs Department No 1B-254 of 12 April 2006 On the Procedure for the Application of Simplified Procedures (Official Gazette (Valstybės Žinios), No 89 – 3547).

      The procedure approved by the Order was amended pursuant to the Council Regulation No 1791/2006 of 20 November 2006 and Commission Regulation No 214/2007 of 28 February 2007. The rules of simplified procedures were extended with a provision that persons established in the Community and holding permits to apply end use are entitled to apply simplified procedures.

      The Order comes into force on 1 September 2007.

      Order of the General Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania No 1B-550 of 10 August 2007 On the Approval of Document Forms Used for the Performance of Customs Checks (Official Gazette (Valstybės Žinios), No 89 – 3548).

      This Order approved the forms for the performance of customs checks of the commercial operations of the persons of the Republic of Lithuania, its accounting, financial reporting in relation to the application of other legal acts as well as for documents the results thereof (for the assignment to perform the check, form for notification on a check, form for a termination of a check, a sample report form, form for a simplified check report).

      The Order came into force on 15 August 2007.

      Resolution of the Government of the Republic of Lithuania No 785 of 8 August 2007 Amending the Resolution of the Government of the Republic of Lithuania No 86 of 26 January 2005 On the Approval of the List of Employee Categories not Subject to the Prohibition to Work in the Same State and Municipal Entity if They Have Direct Family or In-Law Relationship and if Their Work Is Related to a Direct Subordination of One of Them to Another or One’s Right to Control the Other (Official Gazette (Valstybės Žinios), No 90 – 3555).

      The Resolution extended the list of employee categories not subject to the prohibition to work in the same state and municipal entity if they have direct family or in-law relationship and if their work is related to a direct subordination of one of them to another or one’s right to control the other by including social workers and their assistants employees in subdistricts.

      Order of the Minister of Finance of the Republic of Lithuania No 1K-231 of 6 August 2007 On the Amendment of the Order of the Minister of Finance No 305 of 25 September 2002 On the Approval of the Procedure for the Transfer of 2 Percent of Income Tax to Lithuanian Entities that According to the Law on Charity and Sponsorship Are Entitled to Receive Sponsorship (Official Gazette (Valstybės Žinios), No 88 – 3510).

      This Order changed that after the end of a tax period a permanent resident of Lithuania is entitled to submit a request to the tax administrator that a part (2 percent) of his/ her income tax payable in accordance with his/her annual tax return and if a permanent resident of Lithuania does not submit the annual tax return – of the tax deducted by the deducting person, would be transferred to the beneficiaries specified in the Law on Charity and Sponsorship. The Order came into force on 12 August 2007.

      Order of the Director of the Centre of Registers No V-176 of 2 August 2007 On the Approval of the Procedure for the Transfer of a Person’s Application to Register the Acquisition of Legal Title to the Territorial Units (Branches) of the Register Regulatory tory Institution and on the Preparation of the Procedure for Preparation, Approval and Storage of a Certificate in the Form of an Electronic Document in the Electronic Document Archive of Notaries (Official Gazette (Valstybės Žinios), No 89 – 3543).

      The Order approved the Procedure for the transfer of a person’s application to register the acquisition of legal title to the territorial units of the register regulatory institution. This document established the procedure for the transfer of an application to register legal title to real estate and the documents certifying occurrence of the legal title to the territorial units (branches) of the register regulatory institution as well as the procedure for withdrawing documents and settlement for the registration work performed by territorial units (branches) of the register regulatory institution and for the forwarding (courier) expenses.

      Moreover, this Order annulled the Order of the State Enterprise Centre of Registers No V-53 of 19 March 2007 On the Approval of the Procedure for the Transfer of Documents Certifying Acquisition of the Legal Title to the Territorial Registrar and on the Preparation of the Procedure for the Preparation, Approval and Keeping the Certificate in an Electronic Form in the Electronic Archive of Notaries.

      The Order came into force on 15 August 2007.

      Order of the Minister of Social Security and Labour and the Minister of the Interior of the Republic of Lithuania No A1-207/1V-270 of 27 July 2007 Amending the Order of the Minister of Social Security and Labour and the Minister of the Interior of the Republic of Lithuania No A1-223/1V-310 of 28 September 2004 On the Approval of the Conditions and Procedures of Issuing a Work Permit for an Alien During His Stay in the Republic of Lithuania (Official Gazette (Valstybės Žinios), No 86 – 3454).

      The Order narrowed down the list of cases when a work permit can be issued to an alien, who has acquired certain education, during his stay in Lithuania; only one of such cases remains – a work permit shall be issued only to an alien who has finished full-time consecutive studies of a higher education institution (in the pervious wording of the procedure, a work permit could be issued to aliens who have got education in an educational institution according to a secondary education programme, during a traineeship, etc. during the stay in Lithuania).

      Moreover, the Order additionally provides for the below-listed cases when a permit may be issued to an alien during his stay in Lithuania, i.e. if: (i) an alien has a permit for temporary residence in Lithuania based on the fact that he/she was permitted to stay in Lithuania as a victim of trade in persons cooperating with a pre-trial investigation institution or a court as part of fight against trade in persons or crimes related to trade in persons; or (ii) an alien has a temporary residence permit in Lithuania, as hi/she has been accepted to full-time consecutive studies in a higher education institution.

      Resolution of the Securities Commission of the Republic of Lithuania No 1K-26 of 23 August 2007 Amending the Resolution of the Securities Commission of the Republic of Lithuania No 1K-10 of 22 March 2007 On the Approval of the Rules on the Capital Adequacy Requirements for Financial Brokerage Companies and Management Companies (Official Gazette (Valstybės Žinios), No 92 – 3724).

      The Resolution extended the of EU legislative acts to be implemented – it includes the Commission Directive 2007/18/EC of 27 March 2007 amending Directive 2006/48/EC of the European Parliament and of the Council as regards the exclusion or inclusion of certain institutions from its scope of application and the treatment of exposures to multilateral development banks (OJ 2007 L 87, p. 9). Besides, the Order extended the list of multilateral development banks, the positions of which are allocated 0 percent risk ratio, by including the International Finance Facility for Immunisation and the Islamic Development Bank.

      The Resolution of the Securities Commission of the republic of Lithuania comes into force on 1 October 2007.

      Order of the Director of the State Social Insurance Fund Board under the Ministry of Social Security and Labour of the Republic of Lithuania No V-377 of 22 August 2007 On the Approval of the Procedure for Issuance of Certificates in the Forms E 101 LT, E 102 LT, E 103 LT to Persons Insured with State Social Insurance in the Republic of Lithuania (Official Gazette (Valstybės Žinios), No 93 – 3766).

      This Order approved the procedure for the issuance of forms E 101 LT, E 102 LT, E 103 LT. The procedure regulates issuance of certificates in the Forms E 101 LT, E 102 LT, E 103 LT to persons who are insured with state social insurance in the Republic of Lithuania, and who are sent for temporary work from Lithuania to the European Union or European Economic Area member states or Switzerland. Also to persons working according to an employment agreement and/or engaged in individual activity at the same time in Lithuania and other EU or EEA member state or Switzerland. These forms confirm that the person holding them is insured with state social insurance in Lithuania.

      Moreover, this Order annulled the Order of the Director of the State Social Insurance Fund Board No V-129 of 7 April 2005 On TAX & LAW NEWSLETTER / September 2007 No 9 the Implementation of the Procedure for Issuance of Certificates in the Forms E 101 LT, E 102 LT, E 103 LT to Persons insured in Lithuania with State Social Insurance. The Order came into force on 31 August 2007.

      Resolution of the Government of the Republic of Lithuania No 849 of 14 August 2007 Amending the Resolution of the Government of the Republic of Lithuania No 475 of 27 April 2004 On the Approval of the List of Groups of Medicinal Products and Medical Goods Taxed with the Preferential Value Added Tax Rate of 5 Percent (Official Gazette (Valstybės Žinios), No 92 – 3694).

      This Resolution changed that:

      1) the preferential VAT rate of 5 percent is applied when importing, acquiring them from other European Union Member States, selling or buying in the Republic of Lithuania medicinal products (medicinal preparations), veterinary medicine and products for medical purpose listed in group 1 of medicine and medical goods taxed with the preferential VAT rate of 5 percent.

      2) the preferential VAT rate of 5 percent is applied when selling or buying extemporaneous medicinal products.

      3) the list of groups of medicinal products and medicinal goods taxed with the preferential VAT rate of 5 percent was expanded with item 17 “ex 90.03 rim for the spectacles for correction of vision”.

      The Resolution came into force on 26 August 2007.