On 23 June 2026 the Lithuanian Ministry of Economy and Finance published an informational notice regarding the amendment of paragraph 4 and paragraph 5 of Article 6 of the Personal Income Tax Law. The amendment introduces revised explanatory notes that clarify the interpretation of these paragraphs, which relate to specific aspects of taxable income and allowable deductions. The updated explanations detail the criteria for determining taxable income from employment, the treatment of various types of professional expenses, and the conditions under which certain income components are excluded from taxation. In addition, the amendment specifies the procedures for taxpayers to submit supporting documentation, the deadlines for filing declarations, and the methods for verifying the correctness of reported figures. The notice also addresses the interaction between these tax provisions and recent legislative changes, ensuring consistency with EU directives on taxation. It calls upon tax authorities, accountants, and taxpayers to familiarize themselves with the revised comments and to apply them when preparing tax returns from the upcoming fiscal year. By providing clearer guidance, the amendment aims to reduce ambiguity, prevent tax evasion, and facilitate compliance for both individuals and businesses.