Lietuvos Respublikos mokesčių administravimo įstatymas Nr. IX-2112

This law governs the administration of taxes in Lithuania, establishing the framework for tax collection, taxpayer rights and obligations, and the responsibilities of tax authorities. It aims to ensure efficient and fair tax collection. The law affects all taxpayers in Lithuania, including individuals and businesses, and outlines procedures for tax audits, appeals, and penalties. It impacts the overall fiscal management of the country.