CEE Spotlight - Litauen / Lithuania - Archiv 2009

December

21 December 2009 Tax & Legal Alert

• New draft Law on CIT has been approved by the Lithuanian Parliament
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November

16 November 2009 Tax & Legal Alert

• Intrastat thresholds change as of 1 January 2010
• Draft amendments to the law on CIT were registered with the Lithuanian Parliament
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11 November 2009 Tax & Legal Alert

• Lithuanian VAT law changes as of 1 January 2010 due to the implementation of the VAT Package as well as changes of the local VAT rules
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September

15 September 2009 Tax & Legal Alert

• Explanation on VAT payable on margin
• Simplified documentation of representation expenses
• Practical guidance on implementation of investment project relief
• Amendments to the rules on Land Tax Administration
  
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August

14 August 2009 Tax & Legal Alert

• As of 1 September 2009 the new standard VAT rate of 21% will be applied
• As of 1 January 2010 withholding tax on interest will be repealed under certain conditions
  
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July

17 July 2009 Tax & Legal Alert

• Amendments to the VAT Law applicable as of 1 July 2009
• Supplements to the Commentaries of the CIT and VAT Law
  
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June

26 June 2009 Tax & Legal Alert

• Supplement to the Official Commentary of the CIT law
• New rules on recognition of benefits in kind
• Explanation regarding adjustment of VAT deduction when goods are written-off or destroyed
• Explanation regarding taxation of dividends payable
  
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May

26 May 2009 Tax & Legal Alert

• Supplements to the Official Commentary of the Law on VAT
• Supplements to the Official Commentary of the Law on CIT
• Amendments to the rules on postponement and takeover of overdue tax payments
  
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April

24 April 2009 Tax & Legal Alert

• Amendments to the Law on Real Estate Tax (RET)
• Amendments to the instructions for filing of the annual CIT return
• Increased interest rates on late payments and tax loans
• New publications of the Tax Authorities
  
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March

24 March 2009 Tax & Legal Alert

• Amendments to the CIT law
• Amendments to the PIT law
• Amendments to the Law on Reform of the Pension System
  
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February

21 February 2009 Tax & Legal Alert

• Several tax return forms have been amended as of January 2009
  
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January

14 January 2009 Tax & Legal Alert

• The corporate income tax rate has been increased from 15% to 20% as of 1 January 2009
• The VAT rates have been increased from 18% to 19% and from 5% to 9% as of 1 January 2009
  
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