Biudžetinė įstaiga Panevėžio rajono savivaldybės administracija 
Duomenys kaupiami ir saugomi Juridinių asmenų registre
Įmonės kodas 188774594, Vasario 16-osios g. 27, LT-35185 Panevėžys
Tel. (8 45) 58 29 46, faks. (8 45) 58 29 75, el. p. savivaldybe@panrs.lt






 
 

ACTIVITIES TO BE UNDERTAKEN UNDER BUSINESS CERTIFICATE FIXED INCOME TAX IN THE YEAR 2015

 

Code

Name of the activity

Connection with the classifier of economic activity types (edition 2, hereinafter – EATC )

Activity group

Fixed income tax (in EUR) for the given activity:

 

With no territorial limitation

In the Republic of Lithuania, except Alytus town, Kaunas city, Klaipėda city, Palanga town, Panevėžys city, Šiauliai city, Vilnius city and Neringa town municipality territories and  Marijampolė town territory

In the territory of a particular municipality

1

2

3

4

5

6

7

002

Logging, firewood production, logging service activities, including the transportation of logs in the forest

(belongs to EATC classes 02.20; 02.40)

Services

540

100

100

003

Trade in non-food products only

(EATC classes 45.32; 47.82; 47.89; 47.99; belongs to EATC class 45.40)

Trade

540

100

100

004

Trade

(EATC classes 47.81; 47.82; 47.89; 47.99)

Trade

540

100

100

006

Rent of personal and household goods with the exception of audio-visual and sound records

(EATC classes 77.21; 77.29)

Services

540

35

35

007

Computer games (for each set)

(belongs to EATC class 62.09)

Services

540

1

1

008

Shoe cleaning

(belongs to EATC class 96.09)

Services

540

1

1

009

Paid toilets and weighing services  

(belongs to EATC class 96.09)

Services

540

1

1

010

Accommodation and rural tourism services

(belongs to EATC class 55.20)

Services

540

100

100

012

Textile fiber preparation and spinning*

(EATC class 13.10)

Services

540

1

1

013

Made-up textile products*

(EATC class 13.92)

Production

540

70

70

014

Repair and sewing clothes*

(EATC classes 14.11 – 14.14; 14.19; belongs to EATC class 95.29)

Services

540

70

70

015

Repair of luggage, handbags and the like, productions and repair of saddler and harness *

(EATC class 15.12; belongs to EATC class 95.23)

Services

540

35

35

016

Footwear repair

(belongs to EATC class 95.23)

Services

540

35

35

017

Production and repair of builders’ carpentry and joinery, wooden containers, other wood products and mattresses*

(EATC classes 16.22 – 16.24; 31.03; belongs to EATC classes 16.29; 32.99; 33.19)

Services

540

140

140

018

Production of cork, straw, plaiting materials, baskets, bouquets, brooms and other manufacturing nec (excluding production of protective safety equipment)*

(EATC class  32.91;  belongs to EATC classes 15.12; 16.29; 22.19; 22.29; 25.99; 30.92; 32.99)

Services

540

100

100

019

Production of ceramic household and decorative products*

(EATC class 23.41)

Services

540

35

35

020

Production and installation of concrete, plaster and cement products, stone cutting, shaping and finishing, including cut-out of records in a memorial stone*

(EATC class 23.69; belongs to EATC class 23.70)

Services

540

140

140

021

Production and installation of carpentry and joinery of metal products, tools, locks and hinges

(EATC class 25.72; belongs to EATC classes 25.12; 25.73; 43.29; 43.32)

Services

540

140

140

022

Repair of agricultural and forestry tractors and other agricultural machinery

(belongs to EATC class 33.12)

Services

540

1

1

023

Repair of personal and household goods

(EATC classes 95.21; 95.23; 95.25; belongs to EATC classes 95.22; 95.29)

Services

540

35

35

024

Repair of electrical household goods

(EATC class 95.21; belongs to EATC class 95.22)

Services

540

70

70

025

Production of amber products and its substitutes*

(belongs to EATC class 32.13)

Production

540

1

1

026

Fishing supplies, chironomidae larvae catching*

(belongs to EATC classes 03.12; 32.30)

Services

540

1

1

027

Production of candles and other wax products

(belongs to EATC class 32.99)

Production

540

35

35

029

Photographic activities (excluding photojournalist activities)

(belongs to EATC class 74.20)

Services

540

70

70

030

Bookbinding and decoration

(belongs to EATC class 18.14)

Services

540

35

35

031

Hairdressing, beauty salon and solarium activity

(EATC class 96.02, belongs to EATC class 96.04)

Services

540

35

35

032

Musicians’ services (excluding concert performance)

(belongs to EATC class 90.01)

Services

540

70

70

033

Provision of services of amusement park, beaches, recreational vehicles and leisure and a short-term rent of  entertainment equipment as an integral part of recreational facilities 

(belongs to EATC class 55.30; 93.29)

Services

540

100

100

034

Household activities (rulership of the banquets, apartment management, furniture and carpet cleaning, child care, lawn care, landscaping, wood splitting, garbage collection)

(belongs to EATC class 01.61; 02.20; 38.11; 56.21; 81.21; 81.30; 88.91; 96.01)

Services

540

35

35

035

Tool sharpening

(belongs to EATC class 25.62)

Services

540

35

35

036

Repair of electric motors, generators and transformers

(belongs to EATC class 33.14)

Services

540

35

35

037

Maintenance of graves and grave-diggers’ services

(belongs to EATC class 96.03)

Services

540

35

35

038

Cleaning of furnace, chimneys and fireplaces

(belongs to EATC class 81.22)

Services

540

1

1

039

Restoration of works of art

(belongs to EATC class 90.03)

Services

540

1

1

040

Glass cutting

(belongs to EATC class 23.12)

Services

540

1

1

041

Repair of jewellery and watches of various types

(EATC class 95.25)

Services

540

1

1

042

Bicycle repair

(belongs to EATC class 95.29)

Services

540

1

1

043

Provision of accommodation (bed and breakfast) services

(belongs to EATC classes 55.20; 55.90)

Services

540

35

35

044

Production of fresh and preserved pastry goods and cakes, rusks and biscuits*

(EATC class 10.72; belongs to EATC class 10.71)

Production

540

1

1

045

Dressing and dyeing of fur and productions of fur  products*

(EATC class 14.20; belongs to EATC classes 13.20; 13.91; 15.11)

Services

540

1

1

046

Production of knitted and crocheted fabrics, production of knitted and crocheted products*

(EATC classes 14.31; 14.39; belongs to EATC classes 13.91; 14.19)

Production

540

70

70

047

Footwear production*

(EATC class 15.20; belongs to EATC class 16.29)

Production

540

1

1

048

Production of furniture*

(EATC classes 31.01; 31.02; 31.03; 31.09; belongs to EATC class 29.32)

Production

540

100

100

050

Maintenance and repair of motor vehicles

(EATC class 45.20; belongs to EATC class 52.21)

Services

540

140

140

051

Rent of residential space**

(belongs to EATC classes 68.20; 55.20; 55.90)

Services

540

100

100

052

Smoking fish and meat products

(belongs to EATC classes 10.13; 10.20)

Services

540

35

35

053

Production of fruit, berries and vegetable juice

(EATC class 10.32)

Services

540

35

35

054

Grain milling

(belongs to EATC class 10.61)

Services

540

1

1

055

Maintenance and repair of office machines, accounting machines, computers and electronic equipment

(EATC class 95.11; belongs to EATC class 33.12)

Services

540

70

70

056

Translation activities (including small-scale printing)

(EATC class 74.30; belongs to EATC class 82.19)

Services

540

70

70

062

Repair and making of jewellery products*

(belongs to EATC classes 32.12; 95.25)

Services

540

35

35

063

Production and imitation of jewellery*

(belongs to EATC class 32.13)

Production

540

1

1

064

Filming in entertainment activities (other than reporting, preparation of information programs and other journalistic and research activities)

(belongs to EATC class 74.20)

Services

540

70

70

065

Installation and repair of electrical devices and installation of electrical systems in buildings

(belongs to EATC classes 43.21; 43.22)

Services

540

70

70

067

Production of works of applied and visual art*

(belongs to EATC class 90.03)

Production

540

70

70

068

Distribution, trade and (or) rent of audio-visual works and (or) phonograms in any media

(belongs to EATC classes 47.89; 47.99; 77.22)

Services

540

1

1

069

Gift wrapping

(belongs to EATC class 82.92)

Services

540

1

1

071

Repair of musical instruments

(belongs to EATC class 95.29)

Services

540

35

35

073

Restoration of baths

(belongs to EATC class 33.11)

Services

540

35

35

074

Production and repair of embroidered products*

(belongs to EATC classes 13.99; 95.29)

Services

540

1

1

075

Pet haircutting

(belongs to EATC class 96.09)

Services

540

35

35

076

Production of animal-drawn vehicles, boats, shallops (canoes, kayaks, skiffs) and rafts*

(belongs to EATC classes 30.12; 30.99)

Production

540

1

1

077

Coach activities (in case the person has not entered into any sports activity agreement)

(belongs to EATC class 85.51)

Services

540

35

35

078

Breeding pet rearing*

(belongs to EATC class 01.49)

Production

540

1

1

079

Rent of books, magazines and newspapers*

(belongs to EATC class 77.29)

Services

540

1

1

080

Repair of carpet and carpet products

(belongs to EATC class 95.29)

Services

540

1

1

081

DJ activity

(belongs to EATC class 90.01)

Services

540

35

35

082

Tourist guide activity

(belongs to EATC class 79.90)

Services

540

1

1

084

Repair of animal-drawn vehicles, boats, shallops (canoes, kayaks, skiffs) and rafts

(belongs to EATC classes 33.15; 33.17)

Services

540

1

1

085

Lumber cultivation (planting, replanting, thinning)*

(belongs to EATC class 02.10)

Services

540

35

35

086

Forest nursery activities*

(belongs to EATC class 02.10)

Production

540

1

1

088

Production of medals and medallions*

(belongs to EATC class 32.12)

Production

540

1

1

089

Cotton and linen weaving*

(belongs to EATC class 13.20)

Production

540

1

1

090

Copying, photocopying and text reproduction activity

(belongs to EATC class 82.19)

Services

540

1

1

091

Astrology activity

(belongs to EATC class 96.09)

Services

540

1

1

092

Stairwell cleaning

(belongs to EATC class 81.21)

Services

540

1

1

093

Rent of boats

(EATC class 77.21.10)

Services

540

1

1

094

Rent of bicycles

(EATC class 77.21.30)

Services

540

1

1

095

Rent of jewellery, cloths and footwear

(belongs to EATC class 77.29)

Services

540

1

1

096

Window cleaning

(belongs to EATC class 81.21)

Services

540

1

1

098

Rescuer activities

(belongs to EATC class 93.29)

Services

540

1

1

099

Activities of babysitters and disabled  persons and other maintenance activities

(belongs to EATC classes 88.10; 88.91)

Services

540

35

35

100

Horse smith activity

(belongs to EATC class 01.62)

Services

540

35

35

101

Construction completion and finishing treatment works

(EATC class 43.31; 43.32; 43.33; 43.34; belongs to EATC class 43.39)

Services

540

140

140

102

Special construction works (site preparation, roofing, foundation work, masonry, concrete, waterproofing works, scaffolds, work platform erecting and dismantling and chimney installation)

(EATC classes 43.12; 43.91; belongs to EATC class 43.99)

Services

540

140

140

103

In-service training and additional training activities

(belongs to EATC classes 85.51; 85.52; 85.59)

Services

540

100

100

104

Installation of plumbing, heating and air conditioning systems (excluding furnaces, cooling towers, gas equipment and steam pipe fitting)

(belongs to EATC class 43.22)

Services

540

140

140

105

Environmental management, street cleaning, snow and ice removal

(belongs to EATC classes 81.29; 81.30)

Services

540

100

100

               

 

* The business certificate allows one to sell the indicated goods produced by him without having the trade certificate.

** The business certificate does not confer the right to provide accommodation cervices (rural tourism services or bed and breakfast services)

_____________________

 

 2nd addition to decision No T-183 of Panevėžys district
 municipality board dated 20 November 2014

 

SIZES OF CONSESSIONS FOR RESIDENTS ACQUIRING
 BUSINESS CERTIFICATES

 

Code

Persons acquiring business certificates to whom concessions are entitled

Size of concession (per cent) where no other individuals are listed in the business certificate

Size of concession (per cent) where other individuals are listed in the business certificate

101

Residents who have reached retirement age

0

0

102

Unemployed residents registered with the labour exchange

0

0

103

Parents (adoptive parents) raising three or more children under 18 or older, in case they learn in schools under the secondary education and vocational education programs in the form of group learning in the form of everyday group learning or remote training, by means of individual self-learning, remote learning methods, according to the study programs on a permanent basis (full-time) as a form of studies

30

0

104

Single fathers (mothers, adoptive fathers, adoptive mothers) raising a child (adopted child) under 18 or order, in case he learns in schools under the secondary education and vocational education programs in the form of group learning in the form of everyday group learning or remote training, by means of individual self-learning, remote learning methods, according to the study programs on a permanent basis (full-time) as a form of studies

30

0

105

Parents (adoptive parents) raising a disabled child (adopted child) under 18 or an older child (adopted child) to whom a permanent special nursing care is required

30

0

106

Pupils (students) in  case they learn in schools under the secondary education and vocational education programs in the form of group learning in the form of everyday group learning or remote training, by means of individual self-learning, remote learning methods, according to the study programs on a permanent basis (full-time) as a form of studies

30

0

107

Persons who have the status of a traditional craftsman, when the business certificate for the traditional craft is acquired

0

0

108

Employed (serving) persons (including the owners of individual businesses, actual members of agricultural partnerships, members of small communities receiving income related to labour or corresponding relations)

0

0

109

Disabled persons to whom the following is set:

- 0–25 per cent degree of working capacity (incapacitated person);

- severe level of disability;

- high level of special needs (unless that person has reached the retirement age)

100

0

110

Disabled persons to whom the following is set:

- 30–40 per cent degree of working capacity (partly able-bodied person);

- mild or moderate degree of disability;

- medium or low level of special needs (where the person has reached the retirement age)

0

0

111

Disabled persons to whom the following is set:

- 45–55 per cent degree of working capacity (partly able-bodied person);

- mild degree of disability;

- low level of special needs (where the person reaches retirement age)

0

0

 

2. Residents, who belong to several groups of individuals indicated the present list, are entitled to one concession chosen.
 
 

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Last Update: 2018-03-23 09:44:22