Corporate income tax. The rules on the advance corporate income tax return have been amended. Under the new version of the rules, as from the financial year started in 2009, companies will be granted the possibility to change the method of calculating the advance corporate income tax once per taxable period.
In order to apply this possibility, a company has to submit a request to the Tax Authorities by mail, e-mail or deliver it directly to their office. After having received the request, the Tax Authorities have to inform the taxpayer that the previously filed tax return is cancelled and that the new return may be submitted. 
The rules also establish that such a request has to be filed not later than before the first day of the tenth month of the current financial year.
VAT. In June the Commentary on the VAT Law was supplemented stating that services of distance training delivered by electronic means will be treated as professional training and therefore be VAT exempt provided such training is directly related to the profession of the participants.
Tax investigation. An order approved new rules on tax investigations, the notification about faults and contradictions in some forms and the forthcoming control/review of the taxpayer.
The amendments indicate more circumstances under which a tax investigation may be carried out, for example when a company has adjusted the tax return without having considered the faults identified during a tax investigation, when hints of tax avoidance are identified or when a repeated breach of legislation is identified.
Legislation regarding non residents. The entry into force of the order regarding foreign nationals’ registration with or deregistration from the Lithuanian Taxpayers’ Register has been postponed from July 2009 to January 2010. The same deadline applies also to any notification from companies regarding data amendments or supplements in the Taxpayers’ Register.