{"id":1054,"date":"2016-01-05T14:12:30","date_gmt":"2016-01-05T14:12:30","guid":{"rendered":"https:\/\/taxcube.lt\/?page_id=1054"},"modified":"2016-02-10T20:54:54","modified_gmt":"2016-02-10T20:54:54","slug":"sandoriu-tarp-asocijuotu-asmenu-sankcijos","status":"publish","type":"page","link":"https:\/\/taxcube.lt\/en\/sandoriu-tarp-asocijuotu-asmenu-sankcijos\/","title":{"rendered":"Sanctions on transactions between associated persons"},"content":{"rendered":"<p><\/p>\n<h2><span style=\"color: #25b8c2;\">Sanctions and risks of non-compliance with transfer pricing obligations<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><b>Absence of transfer pricing documentation:<\/b><\/p>\n<ul>\n<li>30 days term for submission;<\/li>\n<li>If not submitted \u2013 possible fine from 1400 to 4300 Eur (from 2016-04-01).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><b>Non-compliance with disclosure obligation<\/b>:<\/p>\n<ul>\n<li>If not submitted\u00a0 &#8211; possible fine from 150 to 300 Eur (from 2016-04-01).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Non-compliance with market prices<\/strong>:<\/p>\n<ul>\n<li>Fines \u2013 10-50% of the amounts of unpaid taxes and late payment interest (0,03%\/day);<\/li>\n<li>Periods of possible tax audit &#8211; current year and five last years;<\/li>\n<li>Lithuanian tax authorities are able to recalculate transactions prices.<\/li>\n<\/ul>\n<h2><\/h2>\n<h2 style=\"text-align: justify;\"><\/h2>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Sanctions and risks of non-compliance with transfer pricing obligations &nbsp; Absence of transfer pricing documentation: 30 days term for submission; If not submitted \u2013 possible fine from 1400 to 4300 Eur (from 2016-04-01). &nbsp; Non-compliance with disclosure obligation: If not submitted\u00a0 &#8211; possible fine from 150 to 300 Eur (from 2016-04-01). &nbsp; Non-compliance with market [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1317,"parent":0,"menu_order":24,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1054","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sanctions on transactions between associated persons &#8212; 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