On 23 June 2026 the State Tax Inspectorate of Lithuania issued an informational notice concerning the amendment of Order No. VA-92 of 12 May 2004 issued by the head of the Inspectorate. The original order introduced comprehensive rules governing situations in which tax liabilities of taxpayers remain unpaid or are not recognised due to administrative tax arrears, establishing procedures for their revision and integrating these matters into the broader tax policy framework. It also set out the methodology for calculating the costs associated with the compulsory collection of such liabilities, defined the obligations of tax officials, and described the rights of taxpayers during the enforcement process. The recent amendment updates several aspects of this decree, providing clearer definitions, introducing new procedural safeguards, and aligning the provisions with recent European Union legislative requirements. It clarifies the conditions under which forced collection may be applied, specifies the time limits for revocation of collection actions, and introduces detailed documentation requirements for both the Inspectorate and affected taxpayers. The notice emphasizes the importance of transparency, procedural fairness, and the protection of legal interests of all parties involved. It also instructs relevant departments to implement the changes with immediate effect and to inform all stakeholders through official channels. This regulatory update is intended to strengthen the efficiency of tax collection, reduce disputes, and ensure consistent application of tax law across the country.