Lietuvos Respublikos finansų ministro 2004 m. balandžio 20 d. įsakymas Nr. 1K-132 „Dėl Lietuvos Respublikos finansų ministro įsakymo Nr. 221 „Dėl užsienio apmokestinamojo asmens fiskalinio agento skyrimo tvarkos ir reikalavimų asmeniui, galinčiam būti užsienio apmokestinamojo asmens fiskaliniu agentu patvirtinimo“ pakeitimo“

This procedure updates the rules and requirements for appointing and certifying fiscal agents for individuals or entities taxable in Lithuania but resident abroad. It ensures that non-resident taxpayers have a recognized representative to handle their tax obligations and interactions with the Lithuanian tax authorities. This affects non-resident taxpayers and the professional entities or individuals acting as their certified fiscal agents in Lithuania.