On the Amendment of Resolution No 442 of 16 April 2004 of the Government of the Republic of Lithuania on the Approval of the Regulations for the Application of Value Added Tax and Excise Duty Exemptions with Respect to Goods and Services Intended for Dipl


Published: 0000-00-00

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
 
 
GOVERNMENT OF THE REPUBLIC OF LITHUANIA
 
RESOLUTION NO 1137
 
of 26 October 2005
 
ON THE AMENDMENT OF RESOLUTION NO 442 OF 16 APRIL 2004 OF THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA ON THE APPROVAL OF THE REGULATIONS FOR THE APPLICATION OF VALUE ADDED TAX AND EXCISE DUTY EXEMPTIONS WITH RESPECT TO GOODS AND SERVICES INTENDED FOR DIPLOMATIC MISSIONS, CONSULAR POSTS AND INTERNATIONAL ORGANISATIONS OR THEIR MISSIONS AND MEMBERS OF THE MISSIONS AND POSTS AND THEIR FAMILY MEMBERS AS WELL AS ARMED FORCES OF NATO COUNTRIES AND/OR THE CIVILIAN STAFF ACCOMPANYING THEM
 
Vilnius
 
 
The Government of the Republic of Lithuania h a s  r e s o l v e d:
1. To amend Resolution No 442 of 16 April 2004 of the Government of the Republic of Lithuania on the Approval of the Regulations for the Application of Value Added Tax and Excise Duty Exemptions with respect to Goods and Services Intended for Diplomatic Missions, Consular Posts and International Organisations or their Missions and Members of the Missions and Posts and their Family Members as well as Armed Forces of NATO Countries and/or the Civilian Staff Accompanying Them (Valstybės žinios (Official Gazette) No 58-2052, 2004) as follows:
1.1. To add paragraph 21:
„21. To charge the Ministry of Finance with the task of approving the description of the procedure for the application and implementation of the agreements referred to in paragraph 2 above.”.
1.2. In the Regulations for the Application of Value Added Tax and Excise Duty Exemptions with respect to Goods and Services Intended for Diplomatic Missions, Consular Posts and International Organisations or their Missions as well as Members of these Missions and Posts and their Family Members as well as Armed Forces of NATO Countries and/or the Civilian Staff Accompanying them, as approved by the Resolution being amended, to make the following amendments:
1.2.1. To word paragraph 17 as follows:
„17. VAT and/or excise duty exemptions shall be applied to persons specified in paragraph 1.5 of these Regulations when they take part in joint military operations, exercise or any other joint military event in the Republic of Lithuania by refunding them VAT and excise duties paid on the goods and services acquired in the Republic of Lithuania.
VAT and/or excise duty exemptions on goods imported to the Republic of Lithuania by persons specified in paragraph 1.5 of these Regulations when they take part in joint military operations, exercise or any other joint military event in the Republic of Lithuania shall be applied by charging no import VAT and excise duties at all.  To be granted this exemption from import VAT and excise duties, a list of goods to be exempted from import VAT or excise duties approved by the Commander-in-Chief of the Lithuanian Army or a person authorised by him shall be delivered to the territorial customs.”.
1.2.2. To insert, after the word “refunded” in paragraph 18, the words “(exempted from import VAT or excise duties)”;
1.2.3. To repeal paragraph 20;
1.2.4. To word paragraph 21 as follows:
„21. Between the 1st and the 15th of the next month following the final payment for the goods and/or services acquired in the Republic of Lithuania by the armed forces of NATO countries other than the Republic of Lithuania or foreign state diplomatic missions and/or consular posts at the time of joint military operations, joint military exercise or any other joint military event, the VAT and excise duty paid on which is refundable, a person authorised by such armed forces or foreign state diplomatic missions and/or consular posts shall submit to the Lithuanian Army a list of such goods and services.”.
1.2.5. [this amendment does not affect the English version].
2. To lay down that import VAT and excise duties shall neither be charged on goods which are intended for the armed forces of NATO countries other than the Republic of Lithuania and/or the civilian staff accompanying them when such forces take part in joint military operations, joint military exercise or any other joint military event in the Republic of Lithuania and which were imported to the Republic of Lithuania before the date of entry of this Resolution into force and on which import VAT and excide duties have not been paid yet provided that a list of goods to be exempted from import VAT or excise duties approved by the Commander-in-Chief of the Lithuanian Army or a person authorised by him is delivered to the territorial customs.
 
 
 
Prime Minister                                                                                 Algirdas Brazauskas
 
 
 
Minister of Finance                                                                         Zigmantas Balčytis