Lithuania
mokesčio apskaičiavimas pagal įvertinimą — calculation of tax based on the administrator’s assessment
Findings at a glance
- Traceability of the calculation
- Completeness of the data basis
- Requirements for counter-evidence
- Official benchmark tables
3× exceeded · 1× does not exist
Traceability of the calculationexceeded
Where necessary the authority selects the methods of assessment laid down by it that comply with the criteria of prudence and, in so far as objectively feasible, fairness.
CitationLaw on Tax Administration, Art. 70 Abs. 1 (amtliche englische Fassung)
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Completeness of the data basisexceeded
Assessment takes into account all circumstances relevant to it and the information available.
CitationLaw on Tax Administration, Art. 70 Abs. 1
What we provideA full census across all accounts, suppliers and product groups. No sampling is used; 100 per cent is the upper limit and cannot be exceeded by any method.
Requirements for counter-evidenceexceeded
The authority and the taxpayer may conclude an agreement on the amount of tax where NEITHER party has sufficient evidence for its calculation. On signing, the taxpayer loses the right to dispute the correctness.
CitationLaw on Tax Administration, Art. 71
What we provideA closed system: purchasing, production, masses, unit counts, sales channel and revenue support one another. A single incorrect figure shows up against the others.
Further information — 1 axes
Official benchmark tablesdoes not exist
No official benchmark tables. The detailed procedure is laid down by the Central Tax Administrator in agreement with the Ministry of Finance.
CitationLaw on Tax Administration, Art. 70 Abs. 2
What we provideThe actual mark-up of the business is determined from its own documents and recipes. There is no official comparison value here to set it against — the calculation stands on its own.