TREATIES AND OTHER INTERNATIONAL ACTS SERIES 14-1007.1

________________________________________________________________________

TAXATION

Foreign Account Tax Compliance 

Agreement Between the 

UNITED STATES OF AMERICA

and LITHUANIA

Signed at Vilnius August 26, 2014 

with

Annexes
 NOTE BY THE DEPARTMENT OF STATE

 Pursuant to Public Law 89—497, approved July 8, 1966

(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued

under the authority of the Secretary of State shall be competent

evidence . . . of the treaties, international agreements other than

treaties, and proclamations by the President of such treaties and

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime

jurisdiction, and in all the tribunals and public offices of the

United States, and of the several States, without any further proof

or authentication thereof.”
 LITHUANIA 

 

 Taxation: Foreign Account Tax Compliance 

 Agreement signed at Vilnius August 26, 2014;

 Entered into force October 7, 2014.

 With annexes.
Agreement between the Government of the United States of America and the 

Government of Republic of Lithuania to Improve International Tax Compliance and to 

Implement Foreign Account Tax Compliance Act 

Whereas, the Government of the United States of America and the Government of Republic 

of Lithuania (each, a "Party," and together, the "Parties") desire to conclude an agreement to 

improve international tax compliance through mutual assistance in tax matters based on an 

effective infrastructure for the automatic exchange of information; 

Whereas, Article 27 of the Convention between the Government of the United States of 

America and the Government of the Republic of Lithuania for the Avoidance of Double 

taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, done at 

Washington on January 15, 1998 (the "Convention"), authorizes the exchange of information 

for tax purposes, including on an automatic basis; 

Whereas, the United States of America enacted provisions commonly known as the Foreign 

Account Tax Compliance Act ("FATCA"), which introduce a reporting regime for financial 

institutions with respect to certain accounts; 

Whereas, the Government of Republic of Lithuania is supportive of the underlying policy 

goal of FATCA to improve tax compliance; 

Whereas, FATCA has raised a number of issues, including that Lithuanian financial 

institutions may not be able to comply with certain aspects of FATCA due to domestic legal 

impediments; 

Whereas, the Government of the United States of America collects information regarding 

certain accounts maintained by U.S. financial institutions held by residents of Republic of 

Lithuania and is committed to exchanging such information with the Government of Republic 

of Lithuania and pursuing equivalent levels of exchange, provided that the appropriate 

safeguards and infrastructure for an effective exchange relationship are in place; 

Whereas, the Parties are committed to working together over the longer term towards 

achieving common reporting and due diligence standards for financial institutions; 

Whereas, the Government of the United States of America acknowledges the need to 

coordinate the reporting obligations under FATCA with other U.S. tax reporting obligations 

of Lithuanian financial institutions to avoid duplicative reporting; 

Whereas, an intergovernmental approach to FATCA implementation would address legal 

impediments and reduce burdens for Lithuanian financial institutions; 

Whereas, the Parties desire to conclude an agreement to improve international tax compliance 

and provide for the implementation of FATCA based on domestic reporting and reciprocal 

automatic exchange pursuant to the Convention and subject to the confidentiality and other 

protections provided for therein, including the provisions limiting the use of the information 

exchanged under the Convention; 

Now, therefore, the Parties have agreed as follows: 

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Article 1 

Definitions 

1. For purposes of this agreement and any annexes thereto ("Agreement"), the following 

terms shall have the meanings set forth below: 

a) The term "United States" means the United States of America, including the 

States thereof, but does not include the U.S. Territories. Any reference to a 

"State" of the United States includes the District of Columbia. 

b) The term "U.S. Territory" means American Samoa, the Commonwealth of 

the Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or 

the U.S. Virgin Islands. 

c) The term "IRS" means the U.S. Internal Revenue Service. 

d) The term "Lithuania" means the Republic of Lithuania. 

e) The term "Partner Jurisdiction" means a jurisdiction that has in effect an 

agreement with the United States to facilitate the implementation of FATCA. 

The IRS shall publish a list identifying all Partner Jurisdictions. 

f) The term "Competent Authority" means: 

(1) in the case of the United States, the Secretary of the Treasury or his 

delegate; and 

(2) in the case of Lithuania, the head of the State Tax Inspectorate under 

the Ministry of Finance of the Republic of Lithuania or his delegate. 

g) The term "Financial Institution" means a Custodial Institution, a Depository 

Institution, an Investment Entity, or a Specified Insurance Company. 

h) The term "Custodial Institution" means any Entity that holds, as a 

substantial portion of its business, financial assets for the account of others. 

An entity holds financial assets for the account of others as a substantial 

portion of its business if the entity's gross income attributable to the holding of 

financial assets and related financial services equals or exceeds 20 percent of 

the entity's gross income during the shorter of: (i) the three-year period that 

ends on December 31 (or the final day of a non-calendar year accounting 

period) prior to the year in which the determination is being made; or (ii) the 

period during which the entity has been in existence. 

i) The term "Depository Institution" means any Entity that accepts deposits in 

the ordinary course of a banking or similar business. 

j) The term "Investment Entity" means any Entity that conducts as a business 

(or is managed by an entity that conducts as a business) one or more of the 

following activities or operations for or on behalf of a customer: 

(1) trading in money market instruments (cheques, bills, certificates of 

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deposit, derivatives, etc.); foreign exchange; exchange, interest rate 

and index instruments; transferable securities; or commodity futures 

trading; 

(2) individual and collective portfolio management; or 

(3) otherwise investing, administering, or managing funds or money on 

behalf of other persons. 

This subparagraph l(j) shall be interpreted in a manner consistent with similar 

language set forth in the definition of "financial institution" in the Financial 

Action Task Force Recommendations. 

k) The term "Specified Insurance Company" means any Entity that is an 

insurance company (or the holding company of an insurance company) that 

issues, or is obligated to make payments with respect to, a Cash Value 

Insurance Contract or an Annuity Contract. 

1) The term "Lithuanian Financial Institution" means (i) any Financial 

Institution resident in Lithuania, but excluding any branch of such Financial 

Institution that is located outside Lithuania, and (ii) any branch of a Financial 

Institution not resident in Lithuania, if such branch is located in Lithuania. 

m) The term "Partner Jurisdiction Financial Institution" means (i) any 

Financial Institution established in a Partner Jurisdiction, but excluding any 

branch of such Financial Institution that is located outside the Partner 

Jurisdiction, and (ii) any branch of a Financial Institution not established in the 

Partner Jurisdiction, if such branch is located in the Partner Jurisdiction. 

n) The term "Reporting Financial Institution" means a Reporting Lithuanian 

Financial Institution or a Reporting U.S. Financial Institution, as the context 

requires. 

o) The term "Reporting Lithuanian Financial Institution" means any 

Lithuanian Financial Institution that is not a Non-Reporting Lithuanian 

Financial Institution. 

p) The term "Reporting U.S. Financial Institution" means (i) any Financial 

Institution that is resident in the United States, but excluding any branch of 

such Financial Institution that is located outside the United States, and (ii) any 

branch of a Financial Institution not resident in the United States, if such 

branch is located in the United States, provided that the Financial Institution or 

branch has control, receipt, or custody of income with respect to which 

information is required to be exchanged under subparagraph (2)(b) of Article 2 

of this Agreement. 

q) The term "Non-Reporting Lithuanian Financial Institution" means any 

Lithuanian Financial Institution, or other Entity resident in Lithuania that is 

described in Annex II as a Non-Reporting Lithuanian Financial Institution or 

that otherwise qualifies as a deemed-compliant FFI or an exempt beneficial 

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owner under relevant U.S. Treasury Regulations [in effect on the date of 

signature of this Agreement]. 

r) The term "Nonparticipating Financial Institution" means a nonparticipating 

FFI, as that term is defined in relevant U.S. Treasury Regulations, but does not 

include a Lithuanian Financial Institution or other Partner Jurisdiction 

Financial Institution other than a Financial Institution treated as a 

Nonparticipating Financial Institution pursuant to subparagraph 2(b) of Article 

5 of this Agreement or the corresponding provision in an agreement between 

the United States and a Partner Jurisdiction. 

s) The term "Financial Account" means an account maintained by a Financial 

Institution, and includes: 

(1) in the case of an Entity that is a Financial Institution solely because it 

is an Investment Entity, any equity or debt interest (other than interests 

that are regularly traded on an established securities market) in the 

Financial Institution; 

(2) in the case of a Financial Institution not described in subparagraph 

1(s)(1) of this Article, any equity or debt interest in the Financial 

Institution (other than interests that are regularly traded on an 

established securities market), if (i) the value of the debt or equity 

interest is determined, directly or indirectly, primarily by reference to 

assets that give rise to U.S. Source Withholdable Payments, and (ii) the 

class of interests was established with a purpose of avoiding reporting 

in accordance with this Agreement; and 

(3) any Cash Value Insurance Contract and any Annuity Contract issued or 

maintained by a Financial Institution, other than a noninvestmentlinked, nontransferable immediate life annuity that is issued to an 

individual and monetizes a pension or disability benefit provided under _ 

an account that is excluded from the definition of Financial Account in 

Annex II. 

Notwithstanding the foregoing, the term "Financial Account" does not include 

any account that is excluded from the definition of Financial Account in 

Annex II. For purposes of this Agreement, interests are "regularly traded" if 

there is a meaningful volume of trading with respect to the interests on an 

ongoing basis, and an "established securities market" means an exchange that 

is officially recognized and supervised by a governmental authority in which 

the market is located and that has a meaningful annual value of shares traded 

on the exchange. For purposes of this subparagraph 1(s), an interest in a 

Financial Institution is not "regularly traded" and shall be treated as a 

Financial Account if the holder of the interest (other than a Financial 

Institution acting as an intermediary) is registered on the books of such 

Financial Institution. The preceding sentence will not apply to interests first 

registered on the books of such Financial Institution prior to July 1, 2014, and 

with respect to interests first registered on the books of such Financial 

Institution on or after July 1, 2014, a Financial Institution is not required to 

apply the preceding sentence prior to January 1, 2016. 

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t) 

u) 

v) 

w) 

x) 

The term "Depository Account" includes any commercial, checking, savings, 

time, or thrift account, or an account that is evidenced by a certificate of 

deposit, thrift certificate, investment certificate, certificate of indebtedness, or 

other similar instrument maintained by a Financial Institution in the ordinary 

course of a banking or similar business. A Depository Account also includes 

an amount held by an insurance company pursuant to a guaranteed investment 

contract or similar agreement to pay or credit interest thereon. 

The term "Custodial Account" means an account (other than an Insurance 

Contract or Annuity Contract) for the benefit of another person that holds any 

financial instrument or contract held for investment (including, but not limited 

to, a share or stock in a corporation, a note, bond, debenture, or other evidence 

of indebtedness, a currency or commodity transaction, a credit default swap, a 

swap based upon a nonfinancial index, a notional principal contract, an 

Insurance Contract or Annuity Contract, and any option or other derivative 

instrument). 

The term "Equity Interest" means, in the case of a partnership that is a 

Financial Institution, either a capital or profits interest in the partnership. In 

the case of a trust that is a Financial Institution, an Equity Interest is 

considered to be held by any person treated as a settlor or beneficiary of all or 

a portion of the trust, or any other natural person exercising ultimate effective 

control over the trust. A Specified U.S. Person shall be treated as being a 

beneficiary of a foreign trust if such Specified U.S. Person has the right to 

receive directly or indirectly (for example, through a nominee) a mandatory 

distribution or may receive, directly or indirectly, a discretionary distribution 

from the trust. 

The term "Insurance Contract" means a contract (other than an Annuity 

Contract) under which the issuer agrees to pay an amount upon the occurrence 

of a specified contingency involving mortality, morbidity, accident, liability, or 

property risk. 

The term "Annuity Contract" means a contract under which the issuer agrees 

to make payments for a period of time determined in whole or in part by 

reference to the life expectancy of one or more individuals. The term also 

includes a contract that is considered to be an Annuity Contract in accordance 

with the law, regulation, or practice of the jurisdiction in which the contract 

was issued, and under which the issuer agrees to make payments for a term of 

years. 

y) The term "Cash Value Insurance Contract" means an Insurance Contract 

(other than an indemnity reinsurance contract between two insurance 

companies) that has a Cash Value greater than $50,000. 

z) The term "Cash Value" means the greater of (i) the amount that the 

policyholder is entitled to receive upon surrender or termination of the 

contract (determined without reduction for any surrender charge or policy 

loan), and (ii) the amount the policyholder can borrow under or with regard to 

the contract. Notwithstanding the foregoing, the term "Cash Value" does not 

include an amount payable under an Insurance Contract as: 

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(1) a personal injury or sickness benefit or other benefit providing 

indemnification of an economic loss incurred upon the occurrence of 

the event insured against; 

(2) a refund to the policyholder of a previously paid premium under an 

Insurance Contract (other than under a life insurance contract) due to 

policy cancellation or termination, decrease in risk exposure during the 

effective period of the Insurance Contract, or arising from a 

redetermination of the premium due to correction of posting or other 

similar error; or 

(3) a policyholder dividend based upon the underwriting experience of the 

contract or group involved. 

aa) The term "Reportable Account" means a U.S. Reportable Account or a 

Lithuanian Reportable Account, as the context requires. 

bb) The term "Lithuanian Reportable Account" means a Financial Account 

maintained by a Reporting U.S. Financial Institution if: (i) in the case of a 

Depository Account, the account is held by an individual resident in Lithuania 

and more than $10 of interest is paid to such account in any given calendar 

year; or (ii) in the case of a Financial Account other than a Depository 

Account, the Account Holder is a resident of Lithuania, including an Entity 

that certifies that it is resident in Lithuania for tax purposes, with respect to 

which U.S. source income that is subject to reporting under chapter 3 of 

subtitle A or chapter 61 of subtitle F of the U.S. Internal Revenue Code is paid 

or credited. 

cc) The term "U.S. Reportable Account" means a Financial Account maintained 

by a Reporting Lithuanian Financial Institution and held by one or more 

Specified U.S. Persons or by a Non-U.S. Entity with one or more Controlling 

Persons that is a Specified U.S. Person. Notwithstanding the foregoing, an 

account shall not be treated as a U.S. Reportable Account if such account is 

not identified as a U.S. Reportable Account after application of the due 

diligence procedures in Annex I. 

dd) The term "Account Holder" means the person listed or identified as the 

holder of a Financial Account by the Financial Institution that maintains the 

account. A person, other than a Financial Institution, holding a Financial 

Account for the benefit or account of another person as agent, custodian, 

nominee, signatory, investment advisor, or intermediary, is not treated as 

holding the account for purposes of this Agreement, and such other person is 

treated as holding the account. For purposes of the immediately preceding 

sentence, the term "Financial Institution" does not include a Financial 

Institution organized or incorporated in a U.S. Territory. In the case of a Cash 

Value Insurance Contract or an Annuity Contract, the Account Holder is any 

person entitled to access the Cash Value or change the beneficiary of the 

contract. If no person can access the Cash Value or change the beneficiary, the 

Account Holder is any person named as the owner in the contract and any 

person with a vested entitlement to payment under the terms of the contract. 

Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, 

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each person entitled to receive a payment under the contract is treated as an 

Account Holder. 

ee) The term "U.S. Person" means a U.S. citizen or resident individual, a 

partnership or corporation organized in the United States or under the laws of 

the United States or any State thereof, a trust if (i) a court within the United 

States would have authority under applicable law to render orders or 

judgments concerning substantially all issues regarding administration of the 

trust, and (ii) one or more U.S. persons have the authority to control all 

substantial decisions of the trust, or an estate of a decedent that is a citizen or 

resident of the United States. This subparagraph 1(ee) shall be interpreted in 

accordance with the U.S. Internal Revenue Code. 

ff) The term "Specified U.S. Person" means a U.S. Person, other than: (i) a 

corporation the stock of which is regularly traded on one or more established 

securities markets; (ii) any corporation that is a member of the same expanded 

affiliated group, as defined in section 1471(e)(2) of the U.S. Internal Revenue 

Code, as a corporation described in clause (i); (iii) the United States or any 

wholly owned agency or instrumentality thereof; (iv) any State of the United 

States, any U.S. Territory, any political subdivision of any of the foregoing, or 

any wholly owned agency or instrumentality of any one or more of the 

foregoing; (v) any organization exempt from taxation under section 501(a) of 

the U.S. Internal Revenue Code or an individual retirement plan as defined in 

section 7701(a)(37) of the U.S. Internal Revenue Code; (vi) any bank as 

defined in section 581 of the U.S. Internal Revenue Code; (vii) any real estate 

investment trust as defined in section 856 of the U.S. Internal Revenue Code; 

(viii) any regulated investment company as defined in section 851 of the U.S. 

Internal Revenue Code or any entity registered with the U.S. Securities and 

Exchange Commission under the Investment Company Act of 1940 (15 U.S.C. 

80a-64); (ix) any common trust fund as defined in section 584(a) of the U.S. 

Internal Revenue Code; (x) any trust that is exempt from tax under section 

664( c) of the U.S. Internal Revenue Code or that is described in section 

4947(a)(1) of the U.S. Internal Revenue Code; (xi) a dealer in securities, 

commodities, or derivative financial instruments (including notional principal 

contracts, futures, forwards, and options) that is registered as such under the 

laws of the United States or any State; (xii) a broker as defined in section 

6045(c) of the U.S. Internal Revenue Code; or (xiii) any tax-exempt trust 

under a plan that is described in section 403(b) or section 457(g) of the U.S. 

Internal Revenue Code. 

gg) The term "Entity" means a legal person or a legal arrangement such as a trust. 

hh) The term "Non-U.S. Entity" means an Entity that is not a U.S. Person. 

ii) The term "U.S. Source Withholdable Payment" means any payment of 

interest (including any original issue discount), dividends, rents, salaries, 

wages, premiums, annuities, compensations, remunerations, emoluments, and 

other fixed or determinable annual or periodical gains, profits, and income, if 

such payment is from sources within the United States. Notwithstanding the 

foregoing, a U.S. Source Withholdable Payment does not include any payment 

7 
that is not treated as a withholdable payment in relevant U.S. Treasury 

Regulations. 

jj) An Entity is a "Related Entity" of another Entity if either Entity controls the 

other Entity, or the two Entities are under common control. For this purpose 

control includes direct or indirect ownership of more than 50 percent of the 

vote or value in an Entity. Notwithstanding the foregoing, Lithuania may treat 

an Entity as not a Related Entity of another Entity if the two Entities are not 

members of the same expanded affiliated group as defined in section 

1471(e)(2) of the U.S. Internal Revenue Code. 

kk) The term "U.S. TIN" means a U.S. federal taxpayer identifying number. 

ll) The term "Lithuanian TIN" means a Lithuanian taxpayer identifying number. 

mm) The term "Controlling Persons" means the natural persons who exercise 

control over an Entity. In the case of a trust, such term means the settlor, the 

trustees, the protector (if any), the beneficiaries or class of beneficiaries, and 

any other natural person exercising ultimate effective control over the trust, 

and in the case of a legal arrangement other than a trust, such term means 

persons in equivalent or similar positions. The term "Controlling Persons" 

shall be interpreted in a manner consistent with the Financial Action Task 

Force Recommendations. 

2. Any term not otherwise defined in this Agreement shall, unless the context otherwise 

requires or the Competent Authorities agree to a common meaning (as permitted by domestic 

law), have the meaning that it has at that time under the law of the Party applying this 

Agreement, any meaning under the applicable tax laws of that Party prevailing over a 

meaning given to the term under other laws of that Party. 

Article 2 

Obligations to Obtain and Exchange Information with Respect to Reportable Accounts 

1. Subject to the provisions of Article 3 of this Agreement, each Party shall obtain the 

information specified in paragraph 2 of this Article with respect to all Reportable Accounts 

and shall annually exchange this information with the other Party on an automatic basis 

pursuant to the provisions of Article 27 of the Convention. 

2. The information to be obtained and exchanged is: 

a) In the case of Lithuania with respect to each U.S. Reportable Account of each 

Reporting Lithuanian Financial Institution: 

(1) the name, address, and U.S. TIN of each Specified U.S. Person that is 

an Account Holder of such account and, in the case of a Non-U.S. 

Entity that, after application of the due diligence procedures set forth in 

Annex I, is identified as having one or more Controlling Persons that is 

a Specified U.S. Person, the name, address, and U.S. TIN (if any) of 

such entity and each such Specified U.S. Person; 

(2) the account number (or functional equivalent in the absence of an 

8 
account number); 

(3) the name and identifying number of the Reporting Lithuanian 

Financial Institution; 

(4) the account balance or value (including, in the case of a Cash Value 

Insurance Contract or Annuity Contract, the Cash Value or surrender 

value) as of the end of the relevant calendar year or other appropriate 

reporting period or, if the account was closed during such year, 

immediately before closure; 

(5) in the case of any Custodial Account: 

(A) the total gross amount of interest, the total gross amount of 

dividends, and the total gross amount of other income 

generated with respect to the assets held in the account, in each 

case paid or credited to the account (or with respect to the 

account) during the calendar year or other appropriate reporting 

period; and 

(B) the total gross proceeds from the sale or redemption of property 

paid or credited to the account during the calendar year or other 

appropriate reporting period with respect to which the 

Reporting Lithuanian Financial Institution acted as a custodian, 

broker, nominee, or otherwise as an agent for the Account 

Holder; 

(6) in the case of any Depository Account, the total gross amount of 

interest paid or credited to the account during the calendar year or 

other appropriate reporting period; and 

(7) in the case of any account not described in subparagraph 2(a)(5) or 

2( a)( 6) of this Article, the total gross amount paid or credited to the 

Account Holder with respect to the account during the calendar year or 

other appropriate reporting period with respect to which the Reporting 

Lithuanian Financial Institution is the obligor or debtor, including the 

aggregate amount of any redemption payments made to the Account 

Holder during the calendar year or other appropriate reporting period. 

b) In the case of the United States, with respect to each Lithuanian Reportable 

Account of each Reporting U.S. Financial Institution: 

(1) the name, address, and Lithuanian TIN of any person that is a resident 

of Lithuania and is an Account Holder of the account; 

(2) the account number (or the functional equivalent in the absence of an 

account number); 

(3) the name and identifying number of the Reporting U.S. Financial 

Institution; 

( 4) the gross amount of interest paid on a Depository Account; 

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(5) the gross amount of U.S. source dividends paid or credited to the 

account; and 

(6) the gross amount of other U.S. source income paid or credited to the 

account, to the extent subject to reporting under chapter 3 of subtitle A 

or chapter 61 of subtitle F of the U.S. Internal Revenue Code. 

Article 3 

Time and Manner of Exchange of Information 

1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount 

and characterization of payments made with respect to a U.S. Reportable Account may be 

determined in accordance with the principles of the tax laws of Lithuania, and the amount and 

characterization of payments made with respect to a Lithuanian Reportable Account may be 

determined in accordance with principles of U.S. federal income tax law. 

2. For purposes of the exchange obligation in Article 2 of this Agreement, the 

information exchanged shall identify the currency in which each relevant amount is 

denominated. 

3. With respect to paragraph 2 of Article 2 of this Agreement, information is to be 

obtained and exchanged with respect to 2014 and all subsequent years, except that: 

a) In the case of Lithuania: 

(1) the information to be obtained and exchanged with respect to 2014 is 

only the information described in subparagraphs 2(a)(1) through 

2( a)( 4) of Article 2 of this Agreement; 

(2) the information to be obtained and exchanged with respect to 2015 is 

the information described in subparagraphs 2(a)(1) through 2(a)(7) of 

Article 2 of this Agreement, except for gross proceeds described in 

subparagraph 2(a)(5)(B) of Article 2 of this Agreement; and 

(3) the information to be obtained and exchanged with respect to 2016 and 

subsequent years is the information described in subparagraphs 2(a)(1) 

through 2( a )(7) of Article 2 of this Agreement; 

b) In the case of the United States, the information to be obtained and exchanged 

with respect to 2014 and subsequent years is all of the information identified 

in subparagraph 2(b) of Article 2 of this Agreement. 

4. Notwithstanding paragraph 3 of this Article, with respect to each Reportable Account 

that is maintained by a Reporting Financial Institution as of June 30, 2014, and subject to 

paragraph 4 of Article 6 of this Agreement, the Parties are not required to obtain and include 

in the exchanged information the Lithuanian TIN or the U.S. TIN, as applicable, of any 

relevant person if such taxpayer identifying number is not in the records of the Reporting 

Financial Institution. In such a case, the Parties shall obtain and include in the exchanged 

information the date of birth of the relevant person, if the Reporting Financial Institution has 

such date of birth in its records. 

5. Subject to paragraphs 3 and 4 of this Article, the information described in Article 2 of 

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this Agreement shall be exchanged within nine months after the end of the calendar year to 

which the information relates. 

6. The Competent Authorities of Lithuania and the United States shall enter into an 

agreement or arrangement under the mutual agreement procedure provided for in Article 26 

of the Convention, which shall: 

a) establish the procedures for the automatic exchange obligations described in 

Article 2 of this Agreement; 

b) prescribe rules and procedures as may be necessary to implement Article 5 of 

this Agreement; and 

c) establish as necessary procedures for the exchange of the information reported 

under subparagraph 1(b) of Article 4 of this Agreement. 

7. All information exchanged shall be subject to the confidentiality and other protections 

provided for in the Convention, including the provisions limiting the use of the information 

exchanged. 

8. Following entry into force of this Agreement, each Competent Authority shall provide 

written notification to the other Competent Authority when it is satisfied that the jurisdiction 

of the other Competent Authority has in place (i) appropriate safeguards to ensure that the 

information received pursuant to this Agreement shall remain confidential and be used solely 

for tax purposes, and (ii) the infrastructure for an effective exchange relationship (including 

established processes for ensuring timely, accurate, and confidential information exchanges, 

effective and reliable communications, and demonstrated capabilities to promptly resolve 

questions and concerns about exchanges or requests for exchanges and to administer the 

provisions of Article 5 of this Agreement). The Competent Authorities shall endeavor in 

good faith to meet, prior to September 2015, to establish that each jurisdiction has such 

safeguards and infrastructure in place. 

9. The obligations of the Parties to obtain and exchange information under Article 2 of 

this Agreement shall take effect on the date of the later of the written notifications described 

in paragraph 8 of this Article. Notwithstanding the foregoing, if the Lithuanian Competent 

Authority is satisfied that the United States has the safeguards and infrastructure described in 

paragraph 8 of this Article in place, but additional time is necessary for the U.S. Competent 

Authority to establish that Lithuania has such safeguards and infrastructure in place, the 

obligation of Lithuania to obtain and exchange information under Article 2 of this Agreement 

shall take effect on the date of the written notification provided by the Lithuanian Competent 

Authority to the U.S. Competent Authority pursuant to paragraph 8 of this Article. 

10. This Agreement shall terminate on September 30, 2015, if Article 2 of this Agreement 

is not in effect for either Party pursuant to paragraph 9 of this Article by that date. 

Article 4 

Application of FATCA to Lithuanian Financial Institutions 

1. Treatment of Reporting Lithuanian Financial Institutions. Each Reporting 

11 
Lithuanian Financial Institution shall be treated as complying with, and not subject to 

withholding under, section 1471 of the U.S. Internal Revenue Code if Lithuania complies 

with its obligations under Articles 2 and 3 of this Agreement with respect to such Reporting 

Lithuanian Financial Institution, and the Reporting Lithuanian Financial Institution: 

a) identifies U.S. Reportable Accounts and reports annually to the Lithuanian 

Competent Authority the information required to be reported in subparagraph 

2( a) of Article 2 of this Agreement in the time and manner described in Article 

3 of this Agreement; 

b) for each of 2015 and 2016, reports annually to the Lithuanian Competent 

Authority the name of each Nonparticipating Financial Institution to which it 

has made payments and the aggregate amount of such payments; 

c) complies with the applicable registration requirements on the IRS FATCA 

registration website; 

d) to the extent that a Reporting Lithuanian Financial Institution is (i) acting as a 

qualified intermediary (for purposes of section 1441 of the U.S. Internal 

Revenue Code) that has elected to assume primary withholding responsibility 

under chapter 3 of subtitle A of the U.S. Internal Revenue Code, (ii) a foreign 

partnership that has elected to act as a withholding foreign partnership (for 

purposes of both sections 1441 and 1471 of the U.S. Internal Revenue Code), 

or (iii) a foreign trust that has elected to act as a withholding foreign trust (for 

purposes of both sections 1441 and 1471 of the U.S. Internal Revenue Code), 

withholds 30 percent of any U.S. Source Withholdable Payment to any 

Nonparticipating Financial Institution; and 

e) in the case of a Reporting Lithuanian Financial Institution that is not described 

in subparagraph 1( d) of this Article and that makes a payment of, or acts as an 

intermediary with respect to, a U.S. Source Withholdable Payment to any 

Nonparticipating Financial Institution, the Reporting Lithuanian Financial 

Institution provides to any immediate payor of such U.S. Source Withholdable 

Payment the information required for withholding and reporting to occur with 

respect to such payment. 

Notwithstanding the foregoing, a Reporting Lithuanian Financial Institution with respect to 

which the conditions of this paragraph 1 are not satisfied shall not be subject to withholding 

under section 1471 of the U.S. Internal Revenue Code unless such Reporting Lithuanian 

Financial Institution is treated by the IRS as a Nonparticipating Financial Institution pursuant 

to subparagraph 2(b) of Article 5 of this Agreement. 

2. Suspension of Rules Relating to Recalcitrant Accounts. The United States shall 

not require a Reporting Lithuanian Financial Institution to withhold tax under section 1471 or 

1472 of the U.S. Internal Revenue Code with respect to an account held by a recalcitrant 

account holder (as defined in section 1471(d)(6) of the U.S. Internal Revenue Code), or to 

close such account, if the U.S. Competent Authority receives the information set forth in 

subparagraph 2( a) of Article 2 of this Agreement, subject to the provisions of Article 3 of this 

Agreement, with respect to such account. 

3. Specific Treatment of Lithuanian Retirement Plans. The United States shall treat 

12 
as deemed-compliant FFis or exempt beneficial owners, as appropriate, for purposes of 

sections 1471 and 1472 of the U.S. Internal Revenue Code, Lithuanian retirement plans 

described in Annex II. For this purpose, a Lithuanian retirement plan includes an Entity 

established or located in, and regulated by, Lithuania, or a predetermined contractual or legal 

arrangement, operated to provide pension or retirement benefits or earn income for providing 

such benefits under the laws of Lithuania and regulated with respect to contributions, 

distributions, reporting, sponsorship, and taxation. 

4. Identification and Treatment of Other Deemed-Compliant FFis and Exempt 

Beneficial Owners. The United States shall treat each Non-Reporting Lithuanian Financial 

Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for 

purposes of section 1471 of the U.S. Internal Revenue Code. 

5. Special Rules Regarding Related Entities and Branches That Are 

Nonparticipating Financial Institutions. If a Lithuanian Financial Institution, that 

otherwise meets the requirements described in paragraph 1 of this Article or is described in 

paragraph 3 or 4 of this Article, has a Related Entity or branch that operates in a jurisdiction 

that prevents such Related Entity or branch from fulfilling the requirements of a participating 

FFI or deemed-compliant FFI for purposes of section 1471 of the U.S. Internal Revenue Code 

or has a Related Entity or branch that is treated as a Nonparticipating Financial Institution 

solely due to the expiration of the transitional rule for limited FFis and limited branches 

under relevant U.S. Treasury Regulations, such Lithuanian Financial Institution shall 

continue to be in compliance with the terms of this Agreement and shall continue to be 

treated as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for purposes 

of section 1471 of the U.S. Internal Revenue Code, provided that: 

a) the Lithuanian Financial Institution treats each such Related Entity or branch 

as a separate Nonparticipating Financial Institution for purposes of all the 

reporting and withholding requirements of this Agreement and each such 

Related Entity or branch identifies itself to withholding agents as a 

Nonparticipating Financial Institution; 

b) each such Related Entity or branch identifies its U.S. accounts and reports the 

information with respect to those accounts as required under section 1471 of 

the U.S. Internal Revenue Code to the extent permitted under the relevant laws 

pertaining to the Related Entity or branch; and 

c) such Related Entity or branch does not specifically solicit U.S. accounts held 

by persons that are not resident in the jurisdiction where such Related Entity 

or branch is located or accounts held by Nonparticipating Financial 

Institutions that are not established in the jurisdiction where such Related 

Entity or branch is located, and such Related Entity or branch is not used by 

the Lithuanian Financial Institution or any other Related Entity to circumvent 

the obligations under this Agreement or under section 1471 of the U.S. 

Internal Revenue Code, as appropriate. 

6. Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this 

Agreement: 

a) Lithuania shall not be obligated to obtain and exchange information with 

13 
respect to a calendar year that is prior to the calendar year with respect to 

which similar information is required to be reported to the IRS by participating 

FFis pursuant to relevant U.S. Treasury Regulations; 

b) Lithuania shall not be obligated to begin exchanging information prior to the 

date by which participating FFis are required to report similar information to 

the IRS under relevant U.S. Treasury Regulations; 

c) the United States shall not be obligated to obtain and exchange information 

with respect to a calendar year that is prior to the first calendar year with 

respect to which Lithuania is required to obtain and exchange information; and 

d) the United States shall not be obligated to begin exchanging information prior 

to the date by which Lithuania is required to begin exchanging information. 

7. Coordination of Definitions with U.S. Treasury Regulations. Notwithstanding 

Article 1 of this Agreement and the definitions provided in the Annexes to this Agreement, in 

implementing this Agreement, Lithuania may use, and may permit Lithuanian Financial 

Institutions to use, a definition in relevant U.S. Treasury Regulations in lieu of a 

corresponding definition in this Agreement, provided that such application would not 

frustrate the purposes of this Agreement. 

Article 5 

Collaboration on Compliance and Enforcement 

1. Minor and Administrative Errors. A Competent Authority shall notify the 

Competent Authority of the other Party when the first-mentioned Competent Authority has 

reason to believe that administrative errors or other minor errors may have led to incorrect or 

incomplete information reporting or resulted in other infringements of this Agreement. The 

Competent Authority of such other Party shall apply its domestic law (including applicable 

penalties) to obtain corrected and/or complete information or to resolve other infringements 

of this Agreement. 

2. Significant Non-Compliance. 

a) A Competent Authority shall notify the Competent Authority of the other Party 

when the first-mentioned Competent Authority has determined that there is 

significant non-compliance with the obligations under this Agreement with 

respect to a Reporting Financial Institution in the other jurisdiction. The 

Competent Authority of such other Party shall apply its domestic law 

(including applicable penalties) to address the significant non-compliance 

described in the notice. 

b) If, in the case of a Reporting Lithuanian Financial Institution, such 

enforcement actions do not resolve the non-compliance within a period of 18 

months after notification of significant non-compliance is first provided, the 

United States shall treat the Reporting Lithuanian Financial Institution as a 

Nonparticipating Financial Institution pursuant to this subparagraph 2(b ). 

3. Reliance on Third Party Service Providers. Each Party may allow Reporting 

14 
Financial Institutions to use third party service providers to fulfill the obligations imposed on 

such Reporting Financial Institutions by a Party, as contemplated in this Agreement, but these 

obligations shall remain the responsibility of the Reporting Financial Institutions. 

4. Prevention of Avoidance. The Parties shall implement as necessary requirements to 

prevent Financial Institutions from adopting practices intended to circumvent the reporting 

required under this Agreement. 

Article 6 

Mutual Commitment to Continue to Enhance the Effectiveness of Information 

Exchange and Transparency 

1. Reciprocity. The Government of the United States acknowledges the need to achieve 

equivalent levels of reciprocal automatic information exchange with Lithuania. The 

Government of the United States is committed to further improve transparency and enhance 

the exchange relationship with Lithuania by pursuing the adoption of regulations and 

advocating and supporting relevant legislation to achieve such equivalent levels of reciprocal 

automatic information exchange. 

2. Treatment of Passthru Payments and Gross Proceeds. The Parties are committed 

to work together, along with Partner Jurisdictions, to develop a practical and effective 

alternative approach to achieve the policy objectives of foreign passthru payment and gross 

proceeds withholding that minimizes burden. 

3. Development of Common Reporting and Exchange Model. The Parties are 

committed to working with Partner Jurisdictions, the Organisation for Economic Cooperation and Development, and the European Union, on adapting the terms of this 

Agreement and other agreements between the United States and Partner Jurisdictions to a 

common model for automatic exchange of information, including the development of 

reporting and due diligence standards for financial institutions. 

4. Documentation of Accounts Maintained as of .June 30, 2014. With respect to 

Reportable Accounts maintained by a Reporting Financial Institution as of June 30, 2014: 

a) The United States commits to establish, by January 1, 2017, for reporting with 

respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial 

Institutions to obtain and report the Lithuanian TIN of each Account Holder of 

a Lithuanian Reportable Account as required pursuant to subparagraph 2(b )(1) 

of Article 2 of this Agreement; and 

b) Lithuania commits to establish, by January 1, 2017, for reporting with respect 

to 2017 and subsequent years, rules requiring Reporting Lithuanian Financial 

Institutions to obtain the U.S. TIN of each Specified U.S. Person as required 

pursuant to subparagraph 2( a )(1) of Article 2 of this Agreement. 

Article 7 

Consistency in the Application ofFATCA to Partner Jurisdictions 

1. Lithuania shall be granted the benefit of any more favorable terms under Article 4 or 

Annex I of this Agreement relating to the application of F ATCA to Lithuanian Financial 

15 
Institutions afforded to another Partner Jurisdiction under a signed bilateral agreement 

pursuant to which the other Partner Jurisdiction commits to undertake the same obligations as 

Lithuania described in Articles 2 and 3 of this Agreement, and subject to the same terms and 

conditions as described therein and in Articles 5 through 9 of this Agreement. 

2. The United States shall notify Lithuania of any such more favorable terms, and such 

more favorable terms shall apply automatically under this Agreement as if such terms were 

specified in this Agreement and effective as of the date of signing of the agreement 

incorporating the more favorable terms, unless Lithuania declines in writing the application 

thereof. 

Article 8 

Consultations and Amendments 

1. In case any difficulties in the implementation of this Agreement arise, either Party 

may request consultations to develop appropriate measures to ensure the fulfillment of this 

Agreement. 

2. This Agreement may be amended by written mutual agreement of the Parties. Unless 

otherwise agreed upon, such an amendment shall enter into force through the same 

procedures as set forth in paragraph 1 of Article 10 of this Agreement. 

Article 9 

Annexes 

The Annexes form an integral part of this Agreement. 

Article 10 

Term of Agreement 

1. This Agreement shall enter into force on the date of Lithuania's written notification to 

the United States that Lithuania has completed its necessary internal procedures for entry into 

force of this Agreement. 

2. Either Party may terminate this Agreement by giving notice of termination in writing 

to the other Party. Such termination shall become effective on the first day of the month 

following the expiration of a period of 12 months after the date of the notice of termination. 

3. The Parties shall, prior to December 31, 2016, consult in good faith to amend this 

Agreement as necessary to reflect progress on the commitments set forth in Article 6 of this 

Agreement. 

16 
In witness whereof, the undersigned, being duly authorized thereto by their respective 

Governments, have signed this Agreement. 

Done at41'~U;t4n duplicate, in the English and Lithuanian languages, both texts being 

equally authentic, this..U:t(iay of~O _!j 

FOR THE GOVERNMENT OF THE 

UNITED TATES OF AMERICA: 

FOR THE GOVERNMENT OF THE 

REPUBLIC OF LITHUANIA: 

f.~ 

17 
ANNEX I 

DUE DILIGENCE OBLIGATIONS FOR IDENTIFYING AND REPORTING ON U.S. 

REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN 

NONPARTICIPATING FINANCIAL INSTITUTIONS 

I. General. 

A. Lithuania shall require that Reporting Lithuanian Financial Institutions apply 

the due diligence procedures contained in this Annex I to identify U.S. Reportable 

Accounts and accounts held by Nonparticipating Financial Institutions. 

B. For purposes of the Agreement, 

1. All dollar amounts are in U.S. dollars and shall be read to include the 

equivalent in other currencies. 

2. Except as otherwise provided herein, the balance or value of an 

account shall be determined as of the last day of the calendar year or other 

appropriate reporting period. 

3. Where a balance or value threshold is to be determined as of June 30, 

2014 under this Annex I, the relevant balance or value shall be determined as 

of that day or the last day of the reporting period ending immediately before 

June 30, 2014, and where a balance or value threshold is to be determined as 

of the last day of a calendar year under this Annex I, the relevant balance or 

value shall be determined as of the last day of the calendar year or other 

appropriate reporting period. 

4. Subject to subparagraph E(1) of section II of this Annex I, an account 

shall be treated as a U.S. Reportable Account beginning as of the date it is 

identified as such pursuant to the due diligence procedures in this Annex I. 

5. Unless otherwise provided, information with respect to a U.S. 

Reportable Account shall be reported annually in the calendar year following 

the year to which the information relates. 

C. As an alternative to the procedures described in each section of this Annex I, 

Lithuania may permit Reporting Lithuanian Financial Institutions to rely on the 

procedures described in relevant U.S. Treasury Regulations to establish whether an 

account is a U.S. Reportable Account or an account held by a Nonparticipating 

Financial Institution. Lithuania may permit Reporting Lithuanian Financial 

Institutions to make such election separately for each section of this Annex I either 

with respect to all relevant Financial Accounts or, separately, with respect to any 

clearly identified group of such accounts (such as by line of business or the location 

of where the account is maintained). 

II. Preexisting Individual Accounts. The following rules and procedures apply for 

purposes of identifying U.s·. Reportable Accounts among Preexisting Accounts held by 

individuals ("Preexisting Individual Accounts"). 
A. Accounts Not Required to Be Reviewed, Identified, or Reported. Unless 

the Reporting Lithuanian Financial Institution elects otherwise, either with respect to 

all Preexisting Individual Accounts or, separately, with respect to any clearly 

identified group of such accounts, where the implementing rules in Lithuania provide 

for such an election, the following Preexisting Individual Accounts are not required to 

be reviewed, identified, or reported as U.S. Reportable Accounts: 

1. Subject to subparagraph E(2) of this section, a Preexisting Individual 

Account with a balance or value that does not exceed $50,000 as of June 30, 

2014. 

2. Subject to subparagraph E(2) of this section, a Preexisting Individual 

Account that is a Cash Value Insurance Contract or an Annuity Contract with a 

balance or value of $250,000 or less as of June 30, 2014. 

3. A Preexisting Individual Account that is a Cash Value Insurance 

Contract or an Annuity Contract, provided the law or regulations of Lithuania 

or the United States effectively prevent the sale of such a Cash Value 

Insurance Contract or an Annuity Contract to U.S. residents (e.g., if the 

relevant Financial Institution does not have the required registration under 

U.S. law, and the law of Lithuania requires reporting or withholding with 

respect to insurance products held by residents of Lithuania). 

4. A Depository Account with a balance of $50,000 or less. 

B. Review Procedures for Preexisting Individual Accounts With a Balance or 

Value as of .June 30. 2014, that Exceeds $50.000 ($250.000 for a Cash Value 

Insurance Contract or Annuity Contract), But Does Not Exceed $1,000,000 

("Lower Value Accounts"). 

1. Electronic Record Search. The Reporting Lithuanian Financial 

Institution must review electronically searchable data maintained by the 

Reporting Lithuanian Financial Institution for any of the following U.S. 

indicia: 

a) Identification of the Account Holder as a U.S. citizen or 

resident; 

b) Unambiguous indication of a U.S. place of birth; 

c) Current U.S. mailing or residence address (including a U.S. 

post office box); 

d) Current U.S. telephone number; 

e) Standing instructions to transfer funds to an account maintained 

in the United States; 

f) Currently effective power of attorney or signatory authority 
granted to a person with a U.S. address; or 

g) An "in-care-of' or "hold mail" address that is the sole address 

the Reporting Lithuanian Financial Institution has on file for the 

Account Holder. In the case of a Preexisting Individual Account that is 

a Lower Value Account, an "in-care-of' address outside the United 

States or "hold mail" address shall not be treated as U.S. indicia. 

2. If none of the U.S. indicia listed in subparagraph B(l) of this section 

are discovered in the electronic search, then no further action is required until 

there is a change in circumstances that results in one or more U.S. indicia 

being associated with the account, or the account becomes a High Value 

Account described in paragraph D of this section. 

3. If any of the U.S. indicia listed in subparagraph B(l) of this section are 

discovered in the electronic search, or if there is a change in circumstances 

that results in one or more U.S. indicia being associated with the account, then 

the Reporting Lithuanian Financial Institution must treat the account as a U.S. 

Reportable Account unless it elects to apply subparagraph B(4) of this section 

and one of the exceptions in such subparagraph applies with respect to that 

account. 

4. Notwithstanding a finding of U.S. indicia under subparagraph B(l) of 

this section, a Reporting Lithuanian Financial Institution is not required to 

treat an account as a U.S. Reportable Account if: 

a) Where the Account Holder information unambiguously 

indicates a U.S. place of birth, the Reporting Lithuanian Financial 

Institution obtains, or has previously reviewed and maintains a record 

of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); 

(2) Anon-U.S. passport or other government-issued 

identification evidencing the Account Holder's citizenship or 

nationality in a country other than the United States; and 

(3) A copy of the Account Holder's Certificate of Loss of 

Nationality of the United States or a reasonable explanation of: 

(a) The reason the Account Holder does not have 

such a certificate despite relinquishing U.S. citizenship; 

or 

(b) The reason the Account Holder did not obtain 

U.S. citizenship at birth. 

b) Where the Account Holder information contains a current U.S. 
mailing or residence address, or one or more U.S. telephone numbers 

that are the only telephone numbers associated with the account, the 

Reporting Lithuanian Financial Institution obtains, or has previous! y 

reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's 

non-U.S. status. 

c) Where the Account Holder information contains standing 

instructions to transfer funds to an account maintained in the United 

States, the Reporting Lithuanian Financial Institution obtains, or has 

previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's 

non-U.S. status. 

d) Where the Account Holder information contains a currently 

effective power of attorney or signatory authority granted to a person 

with a U.S. address, has an "in-care-of' address or "hold mail" 

address that is the sole address identified for the Account Holder, or 

has one or more U.S. telephone numbers (if a non-U.S. telephone 

number is also associated with the account), the Reporting Lithuanian 

Financial Institution obtains, or has previously reviewed and maintains 

a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be 

on an IRS Form W-8 or other similar agreed form); or 

(2} Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's 

non-U.S. status. 

C. Additional Procedures Applicable to Preexisting Individual Accounts 

That Are Lower Value Accounts. 

1. Review of Preexisting Individual Accounts that are Lower Value 

Accounts for U.S. indicia must be completed by June 30, 2016. 

2. If there is a change of circumstances with respect to a Preexisting 
Individual Account that is a Lower Value Account that results in one or more 

U.S. indicia described in subparagraph B(l) of this section being associated 

with the account, then the Reporting Lithuanian Financial Institution must 

treat the account as a U.S. Reportable Account unless subparagraph B(4) of 

this section applies. 

3. Except for Depository Accounts described in subparagraph A(4) of this 

section, any Preexisting Individual Account that has been identified as a U.S. 

Reportable Account under this section shall be treated as a U.S. Reportable 

Account in all subsequent years, unless the Account Holder ceases to be a 

Specified U.S. Person. 

D. Enhanced Review Procedures for Preexisting Individual Accounts With a 

Balance or Value That Exceeds $1.000.000 as of .June 30. 2014, or December 31 of 

2015 or Any Subsequent Year ("High Value Accounts"). 

1. Electronic Record Search. The Reporting Lithuanian Financial 

Institution must review electronically searchable data maintained by the 

Reporting Lithuanian Financial Institution for any of the U.S. indicia 

described in subparagraph B(l) of this section. 

2. Paper Record Search. If the Reporting Lithuanian Financial 

Institution's electronically searchable databases include fields for, and capture 

all of the information described in, subparagraph D(3) of this section, then no 

further paper record search is required. If the electronic databases do not 

capture all of this information, then with respect to a High Value Account, the 

Reporting Lithuanian Financial Institution must also review the current 

customer master file and, to the extent not contained in the current customer 

master file, the following documents associated with the account and obtained 

by the Reporting Lithuanian Financial Institution within the last five years for 

any of the U.S. indicia described in subparagraph B(l) of this section: 

a) The most recent documentary evidence collected with respect 

to the account; 

b) The most recent account opening contract or documentation; 

c) The most recent documentation obtained by the Reporting 

Lithuanian Financial Institution pursuant to AMUKYC Procedures or 

for other regulatory purposes; 

d) Any power of attorney or signature authority forms currently in 

effect; and 

e) Any standing instructions to transfer funds currently in effect. 

3. Exception Where Databases Contain Sufficient Information. A 

Reporting Lithuanian Financial Institution is not required to perform the paper 

record search described in subparagraph D(2) of this section if the Reporting 

Lithuanian Financial Institution's electronically searchable information 
includes the following: 

a) The Account Holder's nationality or residence status; 

b) The Account Holder's residence address and mailing address 

currently on file with the Reporting Lithuanian Financial Institution; 

c) The Account Holder's telephone number(s) currently on file, if 

any, with the Reporting Lithuanian Financial Institution; 

d) Whether there are standing instructions to transfer funds in the 

account to another account (including an account at another branch of 

the Reporting Lithuanian Financial Institution or another Financial 

Institution); 

e) Whether there is a current "in-care-of' address or "hold mail" 

address for the Account Holder; and 

t) Whether there is any power of attorney or signatory authority 

for the account. 

4. Relationship Manager Inquiry for Actual Knowledge. In addition 

to the electronic and paper record searches described above, the Reporting 

Lithuanian Financial Institution must treat as a U.S. Reportable Account any 

High Value Account assigned to a relationship manager (including any 

Financial Accounts aggregated with such High Value Account) if the 

relationship manager has actual knowledge that the Account Holder is a 

Specified U.S. Person. 

5. Effect of Finding U.S. Indicia. 

a) If none of the U.S. indicia listed in subparagraph B(l) of this 

section are discovered in the enhanced review of High Value Accounts 

described above, and the account is not identified as held by a 

Specified U.S. Person in subparagraph D( 4) of this section, then no 

further action is required until there is a change in circumstances that 

results in one or more U.S. indicia being associated with the account. 

b) If any of the U.S. indicia listed in subparagraph B(l) of this 

section are discovered in the enhanced review of High Value Accounts 

described above, or if there is a subsequent change in circumstances 

that results in one or more U.S. indicia being associated with the 

account, then the Reporting Lithuanian Financial Institution must treat 

the account as a U.S. Reportable Account unless it elects to apply 

subparagraph B( 4) of this section and one of the exceptions in such 

subparagraph applies with respect to that account. 

c) Except for Depository Accounts described in subparagraph 

A(4) of this section, any Preexisting Individual Account that has been 
identified as a U.S. Reportable Account under this section shall be 

treated as a U.S. Reportable Account in all subsequent years, unless the 

Account Holder ceases to be a Specified U.S. Person. 

E. Additional Procedures Applicable to High Value Accounts. 

1. If a Preexisting Individual Account is a High Value Account as of June 

30, 2014, the Reporting Lithuanian Financial Institution must complete the 

enhanced review procedures described in paragraph D of this section with 

respect to such account by June 30, 2015. If based on this review such 

account is identified as a U.S. Reportable Account on or before December 31, 

2014, the Reporting Lithuanian Financial Institution must report the required 

information about such account with respect to 2014 in the first report on the 

account and on an annual basis thereafter. In the case of an account identified 

as a U.S. Reportable Account after December 31, 2014 and on or before June 

30, 2015, the Reporting Lithuanian Financial Institution is not required to 

report information about such account with respect to 2014, but must report 

information about the account on an annual basis thereafter. 

2. If a Preexisting Individual Account is not a High Value Account as of 

June 30, 2014, but becomes a High Value Account as of the last day of 2015 or 

any subsequent calendar year, the Reporting Lithuanian Financial Institution 

must complete the enhanced review procedures described in paragraph D of 

this section with respect to such account within six months after the last day of 

the calendar year in which the account becomes a High Value Account. If 

based on this review such account is identified as a U.S. Reportable Account, 

the Reporting Lithuanian Financial Institution must report the required 

information about such account with respect to the year in which it is 

identified as a U.S. Reportable Account and subsequent years on an annual 

basis, unless the Account Holder ceases to be a Specified U.S. Person. 

3. Once a Reporting Lithuanian Financial Institution applies the enhanced 

review procedures described in paragraph D of this section to a High Value 

Account, the Reporting Lithuanian Financial Institution is not required to reapply such procedures, other than the relationship manager inquiry described 

in subparagraph D(4) of this section, to the same High Value Account in any 

subsequent year. 

4. If there is a change of circumstances with respect to a High Value 

Account that results in one or more U.S. indicia described in subparagraph 

B(1) of this section being associated with the account, then the Reporting 

Lithuanian Financial Institution must treat the account as a U.S. Reportable 

Account unless it elects to apply subparagraph B( 4) of this section and one of 

the exceptions in such subparagraph applies with respect to that account. 

5. A Reporting Lithuanian Financial Institution must implement 

procedures to ensure that a relationship manager identifies any change in 

circumstances of an account. For example, if a relationship manager is 

notified that the Account Holder has a new mailing address in the United 

States, the Reporting Lithuanian Financial Institution is required to treat the 
new address as a change in circumstances and, if it elects to apply 

subparagraph B(4) of this section, is required to obtain the appropriate 

documentation from the Account Holder. 

F. Preexisting Individual Accounts That Have Been Documented for Certain 

Other Purposes. A Reporting Lithuanian Financial Institution that has previously 

obtained documentation from an Account Holder to establish the Account Holder's 

status as neither a U.S. citizen nor a U.S. resident in order to meet its obligations 

under a qualified intermediary, withholding foreign partnership, or withholding 

foreign trust agreement with the IRS, or to fulfill its obligations under chapter 61 of 

Title 26 of the United States Code, is not required to perform the procedures described 

in subparagraph B(l) of this section with respect to Lower Value Accounts or 

subparagraphs D(l} through D(3) of this section with respect to High Value Accounts. 

III. New Individual Accounts. The following rules and procedures apply for purposes 

of identifying U.S. Reportable Accounts among Financial Accounts held by individuals and 

opened on or after July 1, 2014 ("New Individual Accounts"). 

A. Accounts Not Required to Be Reviewed, Identified, or Reported. Unless 

the Reporting Lithuanian Financial Institution elects otherwise, either with respect to 

all New Individual Accounts or, separately, with respect to any clearly identified 

group of such accounts, where the implementing rules in Lithuania provide for such 

an election, the following New Individual Accounts are not required to be reviewed, 

identified, or reported as U.S. Reportable Accounts: 

1. A Depository Account unless the account balance exceeds $50,000 at 

the end of any calendar year or other appropriate reporting period. 

2. A Cash Value Insurance Contract unless the Cash Value exceeds 

$50,000 at the end of any calendar year or other appropriate reporting period. 

B. Other New Individual Accounts. With respect to New Individual Accounts 

not described in paragraph A of this section, upon account opening (or within 90 days 

after the end of the calendar year in which the account ceases to be described in 

paragraph A of this section), the Reporting Lithuanian Financial Institution must 

obtain a self-certification, which may be part of the account opening documentation, 

that allows the Reporting Lithuanian Financial Institution to determine whether the 

Account Holder is resident in the United States for tax purposes (for this purpose, a 

U.S. citizen is considered to be resident in the United States for tax purposes, even if 

the Account Holder is also a tax resident of another jurisdiction) and confirm the 

reasonableness of such self-certification based on the information obtained by the 

Reporting Lithuanian Financial Institution in connection with the opening of the 

account, including any documentation collected pursuant to AMUKYC Procedures. 

1. If the self-certification establishes that the Account Holder is resident 

in the United States for tax purposes, the Reporting Lithuanian Financial 

Institution must treat the account as a U.S. Reportable Account and obtain a 

self-certification that includes the Account Holder's U.S. TIN (which may be 

an IRS Form W-9 or other similar agreed form). 

2. If there is a change of circumstances with respect to a New Individual 
Account that causes the Reporting Lithuanian Financial Institution to know, or 

have reason to know, that the original self-certification is incorrect or 

unreliable, the Reporting Lithuanian Financial Institution cannot rely on the 

original self-certification and must obtain a valid self-certification that 

establishes whether the Account Holder is a U.S. citizen or resident for U.S. 

tax purposes. If the Reporting Lithuanian Financial Institution is unable to 

obtain a valid self-certification, the Reporting Lithuanian Financial Institution 

must treat the account as a U.S. Reportable Account. 

IV. Preexisting Entity Accounts. The following rules and procedures apply for purposes 

of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Preexisting Accounts held by Entities ("Preexisting Entity Accounts"). 

A. Entity Accounts Not Required to Be Reviewed. Identified or Reported. 

Unless the Reporting Lithuanian Financial Institution elects otherwise, either with 

respect to all Preexisting Entity Accounts or, separately, with respect to any clearly 

identified group of such accounts, where the implementing rules in Lithuania provide 

for such an election, a Preexisting Entity Account with an account balance or value 

that does not exceed $250,000 as of June 30, 2014, is not required to be reviewed, 

identified, or reported as a U.S. Reportable Account until the account balance or value 

exceeds $1,000,000. 

B. Entity Accounts Subject to Review. A Preexisting Entity Account that has 

an account balance or value that exceeds $250,000 as of June 30, 2014, and a 

Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014 but the 

account balance or value of which exceeds $1,000,000 as of the last day of 2015 or 

any subsequent calendar year, must be reviewed in accordance with the procedures set 

forth in paragraph D of this section. 

C. Entity Accounts With Respect to Which Reporting Is Required. With 

respect to Preexisting Entity Accounts described in paragraph B of this section, only 

accounts that are held by one or more Entities that are Specified U.S. Persons, or by 

Passive NFFEs with one or more Controlling Persons who are U.S. citizens or 

residents, shall be treated as U.S. Reportable Accounts. In addition, accounts held by 

Nonparticipating Financial Institutions shall be treated as accounts for which 

aggregate payments as described in subparagraph 1(b) of Article 4 of the Agreement 

are reported to the Lithuanian Competent Authority. 

D. Review Procedures for Identifying Entity Accounts With Respect to 

Which Reporting Is Required. For Preexisting Entity Accounts described in 

paragraph B of this section, the Reporting Lithuanian Financial Institution must apply 

the following review procedures to determine whether the account is held by one or 

more Specified U.S. Persons, by Passive NFFEs with one or more Controlling 

Persons who are U.S. citizens or residents, or by Nonparticipating Financial 

Institutions: 

1. Determine Whether the Entity Is a Specified U.S. Person. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 
AMUKYC Procedures) to determine whether the information 

indicates that the Account Holder is a U.S. Person. For this purpose, 

information indicating that the Account Holder is a U.S. Person 

includes a U.S. place of incorporation or organization, or a U.S. 

address. 

b) If the information indicates that the Account Holder is a U.S. 

Person, the Reporting Lithuanian Financial Institution must treat the 

account as a U.S. Reportable Account unless it obtains a selfcertification from the Account Holder (which may be on an IRS Form 

W-8 or W-9, or a similar agreed form), or reasonably determines based 

on information in its possession or that is publicly available, that the 

Account Holder is not a Specified U.S. Person. 

2. Determine Whether a Non-U.S. Entity Is a Financial Institution. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AMUKYC Procedures) to determine whether the information 

indicates that the Account Holder is a Financial Institution. 

b) If the information indicates that the Account Holder is a 

Financial Institution, or the Reporting Lithuanian Financial Institution 

verifies the Account Holder's Global Intermediary Identification 

Number on the published IRS FFllist, then the account is not a U.S. 

Reportable Account. 

3. Determine Whether a Financial Institution Is a Nonparticipating 

Financial Institution Payments to Which Are Subject to Aggregate 

Reporting Under Subparagraph l(b) of Article 4 of the Agreement. 

a) Subject to subparagraph D(3)(b) of this section, a Reporting 

Lithuanian Financial Institution may determine that the Account 

Holder is a Lithuanian Financial Institution or other Partner 

Jurisdiction Financial Institution if the Reporting Lithuanian Financial 

Institution reasonably determines that the Account Holder has such 

status on the basis of the Account Holder's Global Intermediary 

Identification Number on the published IRS FFllist or other 

information that is publicly available or in the possession of the 

Reporting Lithuanian Financial Institution, as applicable. In such case, 

no further review, identification, or reporting is required with respect to 

the account. 

b) If the Account Holder is a Lithuanian Financial Institution or 

other Partner Jurisdiction Financial Institution treated by the IRS as a 

Nonparticipating Financial Institution, then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be 

reported as contemplated in subparagraph l(b) of Article 4 of the 

Agreement. 
c) If the Account Holder is not a Lithuanian Financial Institution 

or other Partner Jurisdiction Financial Institution, then the Reporting 

Lithuanian Financial Institution must treat the Account Holder as a 

Nonparticipating Financial Institution payments to which are 

reportable under subparagraph 1(b) of Article 4 of the Agreement, 

unless the Reporting Lithuanian Financial Institution: 

(1) Obtains a self-certification (which may be on an IRS 

Form W-8 or similar agreed form) from the Account Holder 

that it is a certified deemed-compliant FFI, or an exempt 

beneficial owner, as those terms are defined in relevant U.S. 

Treasury Regulations; or 

(2) In the case of a participating FFI or registered deemedcompliant FFI, verifies the Account Holder's Global 

Intermediary Identification Number on the published IRS FFI 

list. 

4. Determine Whether an Account Held by an NFFE Is a U.S. 

Reportable Account. With respect to an Account Holder of a Preexisting 

Entity Account that is not identified as either a U.S. Person or a Financial 

Institution, the Reporting Lithuanian Financial Institution must identify (i) 

whether the Account Holder has Controlling Persons, (ii) whether the Account 

Holder is a Passive NFFE, and (iii) whether any of the Controlling Persons of 

the Account Holder is a U.S. citizen or resident. In making these 

determinations the Reporting Lithuanian Financial Institution must follow the 

guidance in subparagraphs D(4)(a) through D(4)(d) of this section in the order 

most appropriate under the circumstances. 

a) For purposes of determining the Controlling Persons of an 

Account Holder, a Reporting Lithuanian Financial Institution may rely 

on information collected and maintained pursuant to AMUKYC 

Procedures. 

b) For purposes of determining whether the Account Holder is a 

Passive NFFE, the Reporting Lithuanian Financial Institution must 

obtain a self-certification (which may be on an IRS Form W-8 or W-9, 

or on a similar agreed form) from the Account Holder to establish its 

status, unless it has information in its possession or that is publicly 

available, based on which it can reasonably determine that the Account 

Holder is an Active NFFE. 

c) For purposes of determining whether a Controlling Person of a 

Passive NFFE is a U.S. citizen or resident for tax purposes, a 

Reporting Lithuanian Financial Institution may rely on: 

(1) Information collected and maintained pursuant to 

AMUKYC Procedures in the case of a Preexisting Entity 

Account held by one or more NFFEs with an account balance 

or value that does not exceed $1,000,000; or 
(2) A self-certification (which may be on an IRS Form W-8 

or W-9, or on a similar agreed form) from the Account Holder 

or such Controlling Person in the case of a Preexisting Entity 

Account held by one or more NFFEs with an account balance 

or value that exceeds $1,000,000. 

d) If any Controlling Person of a Passive NFFE is a U.S. citizen or 

resident, the account shall be treated as a U.S. Reportable Account. 

E. Timing of Review and Additional Procedures Applicable to Preexisting 

Entity Accounts. 

1. Review of Preexisting Entity Accounts with an account balance or 

value that exceeds $250,000 as of June 30, 2014 must be completed by June 

30,2016. 

2. Review of Preexisting Entity Accounts with an account balance or 

value that does not exceed $250,000 as of June 30, 2014, but exceeds 

$1,000,000 as of December 31 of 2015 or any subsequent year, must be 

completed within six months after the last day of the calendar year in which 

the account balance or value exceeds $1,000,000. 

3. If there is a change of circumstances with respect to a Preexisting 

Entity Account that causes the Reporting Lithuanian Financial Institution to 

know, or have reason to know, that the self-certification or other 

documentation associated with an account is incorrect or unreliable, the 

Reporting Lithuanian Financial Institution must redetermine the status of the 

account in accordance with the procedures set forth in paragraph D of this 

section. 

V. New Entity Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Financial Accounts held by Entities and opened on or after July 1, 2014 

("New Entity Accounts"). 

A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. 

Unless the Reporting Lithuanian Financial Institution elects otherwise, either with 

respect to all New Entity Accounts or, separately, with respect to any clearly identified 

group of such accounts, where the implementing rules in Lithuania provide for such 

election, a credit card account or a revolving credit facility treated as a New Entity 

Account is not required to be reviewed, identified, or reported, provided that the 

Reporting Lithuanian Financial Institution maintaining such account implements 

policies and procedures to prevent an account balance owed to the Account Holder 

that exceeds $50,000. 

B. Other New Entity Accounts. With respect to New Entity Accounts not 

described in paragraph A of this section, the Reporting Lithuanian Financial 

Institution must determine whether the Account Holder is: (i) a Specified U.S. 

Person; (ii) a Lithuanian Financial Institution or other Partner Jurisdiction Financial 
Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial 

owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an 

Active NFFE or Passive NFFE. 

1. Subject to subparagraph B(2) of this section, a Reporting Lithuanian 

Financial Institution may determine that the Account Holder is an Active 

NFFE, a Lithuanian Financial Institution, or other Partner Jurisdiction 

Financial Institution if the Reporting Lithuanian Financial Institution 

reasonably determines that the Account Holder has such status on the basis of 

the Account Holder's Global Intermediary Identification Number or other 

information that is publicly available or in the possession of the Reporting 

Lithuanian Financial Institution, as applicable. 

2. If the Account Holder is a Lithuanian Financial Institution or other 

Partner Jurisdiction Financial Institution treated by the IRS as a 

Nonparticipating Financial Institution, then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be reported as 

contemplated in subparagraph l(b) of Article 4 of the Agreement. 

3. In all other cases, a Reporting Lithuanian Financial Institution must 

obtain a self-certification from the Account Holder to establish the Account 

Holder's status. Based on the self-certification, the following rules apply: 

a) If the Account Holder is a Specified U.S. Person, the Reporting 

Lithuanian Financial Institution must treat the account as a U.S. 

Reportable Account. 

b) If the Account Holder is a Passive NFFE, the Reporting 

Lithuanian Financial Institution must identify the Controlling Persons 

as determined under AMIJKYC Procedures, and must determine 

whether any such person is a U.S. citizen or resident on the basis of a 

self-certification from the Account Holder or such person. If any such 

person is a U.S. citizen or resident, the Reporting Lithuanian Financial 

Institution must treat the account as a U.S. Reportable Account. 

c) If the Account Holder is: (i) a U.S. Person that is not a 

Specified U.S. Person; (ii) subject to subparagraph B(3)( d) of this 

section, a Lithuanian Financial Institution or other Partner Jurisdiction 

Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, 

or an exempt beneficial owner, as those terms are defined in relevant 

U.S. Treasury Regulations; (iv) an Active NFFE; or (v) a Passive 

NFFE none of the Controlling Persons of which is a U.S. citizen or 

resident, then the account is not a U.S. Reportable Account, and no 

reporting is required with respect to the account. 

d) If the Account Holder is a Nonparticipating Financial 

Institution (including a Lithuanian Financial Institution or other Partner 

Jurisdiction Financial Institution treated by the IRS as a 

Nonparticipating Financial Institution), then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be 
reported as contemplated in subparagraph l(b) of Article 4 of the 

Agreement. 

VI. Special Rules and Definitions. The following additional rules and definitions apply 

in implementing the due diligence procedures described above: 

A Reliance on Self-Certifications and Documentary Evidence. A Reporting 

Lithuanian Financial Institution may not rely on a self-certification or documentary 

evidence if the Reporting Lithuanian Financial Institution knows or has reason to 

know that the self-certification or documentary evidence is incorrect or unreliable. 

B. Definitions. The following definitions apply for purposes of this Annex I. 

1. AML!KYC Procedures. "AML/KYC Procedures" means the customer 

due diligence procedures of a Reporting Lithuanian Financial Institution 

pursuant to the anti-money laundering or similar requirements of Lithuania 

to which such Reporting Lithuanian Financial Institution is subject. 

2. NFFE. An "NFFE" means any Non-U.S. Entity that is not an FFI as 

defined in relevant U.S. Treasury Regulations or is an Entity described in 

subparagraph B(4)G) of this section, and also includes any Non-U.S. 

Entity that is established in Lithuania or another Partner Jurisdiction and 

that is not a Financial Institution. 

3. Passive NFFE. A "Passive NFFE" means any NFFE that is not (i) an 

Active NFFE, or (ii) a withholding foreign partnership or withholding 

foreign trust pursuant to relevant U.S. Treasury Regulations. 

4. Active NFFE. An "Active NFFE" means any NFFE that meets any of the 

following criteria: 

a) Less than 50 percent ofthe NFFE's gross income for the preceding 

calendar year or other appropriate reporting period is passive 

income and less than 50 percent of the assets held by the NFFE 

during the preceding calendar year or other appropriate reporting 

period are assets that produce or are held for the production of 

passive income; 

b) The stock of the NFFE is regularly traded on an established 

securities market or the NFFE is a Related Entity of an Entity the 

stock of which is regularly traded on an established securities 

market; 

c) The NFFE is organized in a U.S. Territory and all of the owners of 

the payee are bona fide residents of that U.S. Territory; 

d) The NFFE is a government (other than the U.S. government), a 

political subdivision of such government (which, for the avoidance 

of doubt, includes a state, province, county, or municipality), or a 

public body performing a function of such government or a 
political subdivision thereof, a government of a U.S. Territory, an 

international organization, a non-U.S. central bank of issue, or an 

Entity wholly owned by one or more of the foregoing; 

e) Substantially all of the activities of the NFFE consist of holding (in 

whole or in part) the outstanding stock of, or providing financing 

and services to, one or more subsidiaries that engage in trades or 

businesses other than the business of a Financial Institution, except 

that an entity shall not qualify for NFFE status if the entity 

functions (or holds itself out) as an investment fund, such as a 

private equity fund, venture capital fund, leveraged buyout fund, or 

any investment vehicle whose purpose is to acquire or fund 

companies and then hold interests in those companies as capital 

assets for investment purposes; 

f) The NFFE is not yet operating a business and has no prior 

operating history, but is investing capital into assets with the intent 

to operate a business other than that of a Financial Institution, 

provided that the NFFE shall not qualify for this exception after the 

date that is 24 months after the date of the initial organization of 

theNFFE; 

g) The NFFE was not a Financial Institution in the past five years, and 

is in the process of liquidating its assets or is reorganizing with the 

intent to continue or recommence operations in a business other 

than that of a Financial Institution; 

h) The NFFE primarily engages in financing and hedging transactions 

with, or for, Related Entities that are not Financial Institutions, and 

does not provide financing or hedging services to any Entity that is 

not a Related Entity, provided that the group of any such Related 

Entities is primarily engaged in a business other than that of a 

Financial Institution; 

i) The NFFE is an "excepted NFFE" as described in relevant U.S. 

Treasury Regulations; or 

j) The NFFE meets all of the following requirements: 

i. It is established and operated in its jurisdiction of residence 

exclusively for religious, charitable, scientific, artistic, 

cultural, athletic, or educational purposes; or it is established 

and operated in its jurisdiction of residence and it is a 

professional organization, business league, chamber of 

commerce, labor organization, agricultural or horticultural 

organization, civic league or an organization operated 

exclusively for the promotion of social welfare; 

ii. It is exempt from income tax in its jurisdiction of residence; 

iii. It has no shareholders or members who have a proprietary or 

beneficial interest in its income or assets; 
iv. The applicable laws of the NFFE' s jurisdiction of residence 

or the NFFE's formation documents do not permit any 

income or assets of the NFFE to be distributed to, or applied 

for the benefit of, a private person or non-charitable Entity 

other than pursuant to the conduct of the NFFE's charitable 

activities, or as payment of reasonable compensation for 

services rendered, or as payment representing the fair market 

value of property which the NFFE has purchased; and 

v. The applicable laws of the NFFE'sjurisdiction of residence 

or the NFFE's formation documents require that, upon the 

NFFE's liquidation or dissolution, all of its assets be 

distributed to a governmental entity or other non-profit 

organization, or escheat to the government of the NFFE's 

jurisdiction of residence or any political subdivision thereof. 

5. Preexisting Account. A "Preexisting Account" means a Financial Account maintained by 

a Reporting Financial Institution as of June 30, 2014. 

C. Account Balance Aggregation and Currency Translation Rules. 

1. Aggregation of Individual Accounts. For purposes of determining 

the aggregate balance or value of Financial Accounts held by an individual, a 

Reporting Lithuanian Financial Institution is required to aggregate all 

Financial Accounts maintained by the Reporting Lithuanian Financial 

Institution, or by a Related Entity, but only to the extent that the Reporting 

Lithuanian Financial Institution's computerized systems link the Financial 

Accounts by reference to a data element such as client number or taxpayer 

identification number, and allow account balances or values to be aggregated. 

Each holder of a jointly held Financial Account shall be attributed the entire 

balance or value of the jointly held Financial Account for purposes of applying 

the aggregation requirements described in this paragraph 1. 

2. Aggregation of Entity Accounts. For purposes of determining the 

aggregate balance or value of Financial Accounts held by an Entity, a 

Reporting Lithuanian Financial Institution is required to take into account all 

Financial Accounts that are maintained by the Reporting Lithuanian Financial 

Institution, or by a Related Entity, but only to the extent that the Reporting 

Lithuanian Financial Institution's computerized systems link the Financial 

Accounts by reference to a data element such as client number or taxpayer 

identification number, and allow account balances or values to be aggregated. 

3. Special Aggregation Rule Applicable to Relationship Managers. 

For purposes of determining the aggregate balance or value of Financial 

Accounts held by a person to determine whether a Financial Account is a High 

Value Account, a Reporting Lithuanian Financial Institution is also required, in 

the case of any Financial Accounts that a relationship manager knows, or has 

reason to know, are directly or indirectly owned, controlled, or established 

(other than in a fiduciary capacity) by the same person, to aggregate all such 

accounts. 
4. Currency Translation Rule. For purposes of determining the balance 

or value of Financial Accounts denominated in a currency other than the U.S. 

dollar, a Reporting Lithuanian Financial Institution must convert the U.S. 

dollar threshold amounts described in this Annex I into such currency using a 

published spot rate determined as of the last day of the calendar year 

preceding the year in which the Reporting Lithuanian Financial Institution is 

determining the balance or value. 

D. Documentary Evidence. For purposes of this Annex I, acceptable 

documentary evidence includes any of the following: 

1. A certificate of residence issued by an authorized government body 

(for example, a government or agency thereof, or a municipality) of the 

jurisdiction in which the payee claims to be a resident. 

2. With respect to an individual, any valid identification issued by an 

authorized government body (for example, a government or agency thereof, or 

a municipality), that includes the individual's name and is typically ilsed for 

identification purposes. 

3. With respect to an Entity, any official documentation issued by an 

authorized government body (for example, a government or agency thereof, or 

a municipality) that includes the name of the Entity and either the address of 

its principal office in the jurisdiction (or U.S. Territory) in which it claims to 

be a resident or the jurisdiction (or U.S. Territory) in which the Entity was 

incorporated or organized. 

4. With respect to a Financial Account maintained in a jurisdiction with 

anti-money laundering rules that have been approved by the IRS in connection 

with a QI agreement (as described in relevant U.S. Treasury Regulations), any 

of the documents, other than a Form W-8 or W-9, referenced in the 

jurisdiction's attachment to the QI agreement for identifying individuals or 

Entities. 

5. Any financial statement, third-party credit report, bankruptcy filing, or 

U.S. Securities and Exchange Commission report. 

E. Alternative Procedures for Financial Accounts Held by Individual 

Beneficiaries of a Cash Value Insurance Contract. A Reporting Lithuanian 

Financial Institution may presume that an individual beneficiary (other than the 

owner) of a Cash Value Insurance Contract receiving a death benefit is not a Specified 

U.S. Person and may treat such Financial Account as other than a U.S. Reportable 

Account unless the Reporting Lithuanian Financial Institution has actual knowledge, 

or reason to know, that the beneficiary is a Specified U.S. Person. A Reporting 

Lithuanian Financial Institution has reason to know that a beneficiary of a Cash Value 

Insurance Contract is a Specified U.S. Person if the information collected by the 

Reporting Lithuanian Financial Institution and associated with the beneficiary 

contains U.S. indicia as described in subparagraph (B)(l) of section II of this Annex I. 

If a Reporting Lithuanian Financial Institution has actual knowledge, or reason to 

know, that the beneficiary is a Specified U.S. Person, the Reporting Lithuanian 
Financial Institution must follow the procedures in subparagraph B(3) of section II of 

this Annex I. 

F. Reliance on Third Parties. Regardless of whether an election is made under 

paragraph C of section I of this Annex I, Lithuania may permit Reporting Lithuanian 

Financial Institutions to rely on due diligence procedures performed by third parties, 

to the extent provided in relevant U.S. Treasury Regulations. 
Annex II 

The following Entities shall be treated as exempt beneficial owners or deemed-compliant FFis, 

as the case may be, and the following accounts are excluded from the definition of Financial 

Accounts. 

This Annex II may be modified by a mutual written decision entered into between the Competent 

Authorities of Lithuania and the United States: (1) to include additional Entities and accounts 

that present a low risk of being used by U.S. Persons to evade U.S. tax and that have similar 

characteristics to the Entities and accounts described in this Annex II as of the date of signature 

of the Agreement; or (2) to remove Entities and accounts that, due to changes in circumstances, 

no longer present a low risk of being used by U.S. Persons to evade U.S. tax. Any such addition 

or removal shall be effective on the date of signature of the mutual decision, unless otherwise 

provided therein. Procedures for reaching such a mutual decision may be included in the mutual 

agreement or arrangement described in paragraph 6 of Article 3 of the Agreement. 

I. Exempt Beneficial Owners other than Funds. The following Entities shall be treated as 

Non-Reporting Lithuanian Financial Institutions and as exempt beneficial owners for 

purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, other than with 

respect to a payment that is derived from an obligation held in connection with a commercial 

financial activity of a type engaged in by a Specified Insurance Company, Custodial 

Institution, or Depository Institution. 

A. Governmental Entity. The government of Lithuania, any political subdivision of 

Lithuania (which, for the avoidance of doubt, includes a state, province, county, or 

municipality), or any wholly owned agency or instrumentality of-Lithuania or any one or 

more of the foregoing (each, a "Lithuanian Governmental Entity"). This category is 

comprised of the integral parts, controlled entities, and political subdivisions of 

Lithuania. 

1. An integral part of Lithuania means any person, organization, agency, bureau, fund, 

instrumentality, or other body, however designated, that constitutes a governing 

authority of Lithuania. The net earnings of the governing authority must be credited 

to its own account or to other accounts of Lithuania, with no portion inuring to the 

benefit of any private person. An integral part does not include any individual who is 

a sovereign, official, or administrator acting in a private or personal capacity. 

2. A controlled entity means an Entity that is separate in form from Lithuania or that 

otherwise constitutes a separate juridical entity, provided that: 

a) The Entity is wholly owned and controlled by one or more Lithuanian 

Governmental Entities directly or through one or more controlled entities; 

b) The Entity's net earnings are credited to its own account or to the accounts of one 

or more Lithuanian Governmental Entities, with no portion of its income inuring 

to the benefit of any private person; and 
c) The Entity's assets vest in one or more Lithuanian Governmental Entities upon 

dissolution. 

3. Income does not inure to the benefit of private persons if such persons are the 

intended beneficiaries of a governmental program, and the program activities are 

performed for the general public with respect to the common welfare or relate to the 

administration of some phase of government. Notwithstanding the foregoing, 

however, income is considered to inure to the benefit of private persons if the income 

is derived from the use of a governmental entity to conduct a commercial business, 

such as a commercial banking business, that provides financial services to private 

persons. 

B. International Organization. Any international organization or wholly owned agency or 

instrumentality thereof. This category includes any intergovernmental organization 

(including a supranational organization) (1) that is comprised primarily of non-U.S. 

governments; (2) that has in effect a headquarters agreement with Lithuania; and (3) the 

income of which does not inure to the benefit of private persons. 

C. Central Bank. An institution that is by law or government sanction the principal 

authority, other than the government of Lithuania itself, issuing instruments intended to 

circulate as currency. Such institution may include an instrumentality that is separate 

from the government of Lithuania, whether or not owned in whole or in part by 

Lithuania. 

II. Funds that Qualify as Exempt Beneficial Owners. The following Entities shall be treated 

as Non-Reporting Lithuanian Financial Institutions and as exempt beneficial owners for 

purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code. 

A. Treaty-Qualified Retirement Fund. A fund established in Lithuania, provided that the 

fund is entitled to benefits under an income tax treaty between Lithuania and the United 

States on income that it derives from sources within the United States (or would be 

entitled to such benefits if it derived any such income) as a resident of Lithuania that 

satisfies any applicable limitation on benefits requirement, and is operated principally to 

administer or provide pension or retirement benefits. 

B. Broad Participation Retirement Fund. A fund established in Lithuania to provide 

retirement, disability, or death benefits, or any combination thereof, to beneficiaries that 

are current or former employees (or persons designated by such employees) of one or 

more employers in consideration for services rendered, provided that the fund: 

1. Does not have a single beneficiary with a right to more than five percent of the fund's 

assets; 

2. Is subject to government regulation and provides annual information reporting about 

its beneficiaries to the relevant tax authorities in Lithuania; and 
3. Satisfies at least one of the following requirements: 

a) The fund is generally exempt from tax in Lithuania on investment income under 

the laws of Lithuania due to its status as a retirement or pension plan; 

b) The fund receives at least 50 percent of its total contributions (other than transfers 

of assets from other plans described in paragraphs A through D of this section or 

from retirement and pension accounts described in subparagraph A(l) of section 

V of this Annex II) from the sponsoring employers; 

c) Distributions or withdrawals from the fund are allowed only upon the occurrence 

of specified events related to retirement, disability, or death (except rollover 

distributions to other retirement funds described in paragraphs A through D of this 

section or retirement and pension accounts described in subparagraph A(l) of 

section V of this Annex II), or penalties apply to distributions or withdrawals 

made before such specified events; or 

d) Contributions (other than certain permitted make-up contributions) by employees 

to the fund are limited by reference to earned income of the employee or may not 

exceed $50,000 annually, applying the rules set forth in Annex I for account 

aggregation and currency translation. 

C. Narrow Participation Retirement Fund. A fund established in Lithuania to provide 

retirement, disability, or death benefits to beneficiaries that are current or former 

employees (or persons designated by such employees) of one or more employers in 

consideration for services rendered, provided that: 

1. The fund has fewer than 50 participants; 

2. The fund is sponsored by one or more employers that are not Investment Entities or 

Passive NFFEs; 

3. The employee and employer contributions to the fund (other than transfers of assets 

from treaty-qualified retirement funds described in paragraph A of this section or 

retirement and pension accounts described in subparagraph A(l) of section V of this 

Annex II) are limited by reference to earned income and compensation of the 

employee, respectively; 

4. Participants that are not residents of Lithuania are not entitled to more than 20 percent 

of the fund's assets; and 

5. The fund is subject to government regulation and provides annual information 

reporting about its beneficiaries to the relevant tax authorities in Lithuania. 
D. Pension Fund of an Exempt Beneficial Owner. A fund established in Lithuania by an 

exempt beneficial owner to provide retirement, disability, or death benefits to 

beneficiaries or participants that are current or former employees of the exempt beneficial 

owner (or persons designated by such employees), or that are not current or former 

employees, if the benefits provided to such beneficiaries or participants are in 

consideration of personal services performed for the exempt beneficial owner. 

E. Investment Entity Wholly Owned by Exempt Beneficial Owners. An Entity that is a 

Lithuanian Financial Institution solely because it is an Investment Entity, provided that 

each direct holder of an Equity Interest in the Entity is an exempt beneficial owner, and 

each direct holder of a debt interest in such Entity is either a Depository Institution (with 

respect to a loan made to such Entity) or an exempt beneficial owner. 

III. Small or Limited Scope Financial Institutions that Qualify as Deemed-Compliant FFis. 

The following Financial Institutions are Non-Reporting Lithuanian Financial Institutions that 

shall be treated as deemed-compliant FFis for purposes of section 1471 of the U.S. Internal 

Revenue Code. 

A Financial Institution with a Local Client Base. A Financial Institution satisfying the 

following requirements: 

1. The Financial Institution must be licensed and regulated as a financial institution 

under the laws of Lithuania; 

2. The Financial Institution must have no fixed place of business outside of Lithuania. 

For this purpose, a fixed place of business does not include a location that is not 

advertised to the public and from which the Financial Institution performs solely 

administrative support functions; 

3. The Financial Institution must not solicit customers or Account Holders outside 

Lithuania. For this purpose, a Financial Institution shall not be considered to have 

solicited customers or Account Holders outside Lithuania merely because the 

Financial Institution (a) operates a website, provided that the website does not 

specifically indicate that the Financial Institution provides Financial Accounts or 

services to nonresidents, and does not otherwise target or solicit U.S. customers or 

Account Holders, or (b) advertises in print media or on a radio or television station 

that is distributed or aired primarily within Lithuania but is also incidentally 

distributed or aired in other countries, provided that the advertisement does not 

specifically indicate that the Financial Institution provides Financial Accounts or 

services to nonresidents, and does not otherwise target or solicit U.S. customers or 

Account Holders; 

4. The Financial Institution must be required under the laws of Lithuania to identify 

resident Account Holders for purposes of either information reporting or withholding 

of tax with respect to Financial Accounts held by residents or for purposes of 

satisfying Lithuania's AML due diligence requirements; 
5. At least 98 percent of the Financial Accounts by value maintained by the Financial 

Institution must be held by residents (including residents that are Entities) of 

Lithuania or a Member State of the European Union; 

6. Beginning on or before July 1, 2014, the Financial Institution must have policies and 

procedures, consistent with those set forth in Annex I, to prevent the Financial 

Institution from providing a Financial Account to any Nonparticipating Financial 

Institution and to monitor whether the Financial Institution opens or maintains a 

Financial Account for any Specified U.S. Person who is not a resident of Lithuania 

(including a U.S. Person that was a resident of Lithuania when the Financial Account 

was opened but subsequently ceases to be a resident of Lithuania or any Passive 

NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not 

residents of Lithuania; 

7. Such policies and procedures must provide that if any Financial Account held by a 

Specified U.S. Person who is not a resident of Lithuania or by a Passive NFFE with 

Controlling Persons who are U.S. residents or U.S. citizens who are not residents of 

Lithuania is identified, the Financial Institution must report such Financial Account as 

would be required if the Financial Institution were a Reporting Lithuanian Financial 

Institution (including by following the applicable registration requirements on the IRS 

FATCA registration website) or close such Financial Account; 

8. With respect to a Preexisting Account held by an individual who is not a resident of 

Lithuania or by an Entity, the Financial Institution must review those Preexisting 

Accounts in accordance with the procedures set forth in Annex I applicable to 

Preexisting Accounts to identify any U.S. Reportable Account or Financial Account 

held by a Nonparticipating Financial Institution, and must report such Financial 

Account as would be required if the Financial Institution were a Reporting Lithuanian 

Financial Institution (including by following the applicable registration requirements 

on the IRS FATCA registration website) or close such Financial Account; 

9. Each Related Entity of the Financial Institution that is a Financial Institution must be 

incorporated or organized in Lithuania and, with the exception of any Related Entity 

that is a retirement fund described in paragraphs A through D of section II of this 

Annex II, satisfy the requirements set forth in this paragraph A; and 

10. The Financial Institution must not have policies or practices that discriminate against 

opening or maintaining Financial Accounts for individuals who are Specified U.S. 

Persons and residents of Lithuania. 

B. Local Bank. A Financial Institution satisfying the following requirements: 

1. The Financial Institution operates solely as (and is licensed and regulated under the 

laws of Lithuania as) (a) a bank or (b) a credit union or similar cooperative credit 

organization that is operated without profit; 
2. The Financial Institution's business consists primarily of receiving deposits from and 

making loans to, with respect to a bank, unrelated retail customers and, with respect 

to a credit union or similar cooperative credit organization, members, provided that 

no member has a greater than five percent interest in such credit union or cooperative 

credit organization; · 

3. The Financial Institution satisfies the requirements set forth in subparagraphs A(2) 

and A(3) of this section, provided that, in addition to the limitations on the website 

described in subparagraph A(3) of this section, the website does not permit the 

opening of a Financial Account; 

4. The Financial Institution does not have more than $175 million in assets on its 

balance sheet, and the Financial Institution and any Related Entities, taken together, 

do not have more than $500 million in total assets on their consolidated or combined 

balance sheets; and 

5. Any Related Entity must be incorporated or organized in Lithuania, and any Related 

Entity that is a Financial Institution, with the exception of any Related Entity that is 

a retirement fund described in paragraphs A through D of section II of this Annex II 

or a Financial Institution with only low-value accounts described in paragraph C of 

this section, must satisfy the requirements set forth in this paragraph B. 

C. Financial Institution with Only Low-Value Accounts. A Lithuanian Financial 

Institution satisfying the following requirements: 

1. The Financial Institution is not an Investment Entity; 

2. No Financial Account maintained by the Financial Institution or any Related Entity 

has a balance or value in excess of $50,000, applying the rules set forth in Annex I 

for account aggregation and currency translation; and 

3. The Financial Institution does not have more than $50 million in assets on its 

balance sheet, and the Financial Institution and any Related Entities, taken together, 

do not have more than $50 million in total assets on their consolidated or combined 

balance sheets. 

D. Qualified Credit Card Issuer. A Lithuanian Financial Institution satisfying the 

following requirements: 

1. The Financial Institution is a Financial Institution solely because it is an issuer of 

credit cards that accepts deposits only when a customer makes a payment in excess of 

a balance due with respect to the card and the overpayment is not immediately 

returned to the customer; and 

2. Beginning on or before July 1, 2014, the Financial Institution implements policies and 

procedures to either prevent a customer deposit in excess of $50,000, or to ensure that 
any customer deposit in excess of $50,000, in each case applying the rules set forth in 

Annex I for account aggregation and currency translation, is refunded to the 

customer within 60 days. For this purpose, a customer deposit does not refer to credit 

balances to the extent of disputed charges but does include credit balances resulting 

from merchandise returns. 

IV. Investment Entities that Qualify as Deemed-Compliant FFis and Other Special Rules. 

The Financial Institutions described in paragraphs A through E of this section are NonReporting Lithuanian Financial Institutions that shall be treated as deemed-compliant FFis 

for purposes of section 1471 of the U.S. Internal Revenue Code. In addition, paragraph F of 

this section provides special rules applicable to an Investment Entity. 

A. Trustee-Documented Trust. A trust established under the laws of Lithuania to the 

extent that the trustee of the trust is a Reporting U.S. Financial Institution, Reporting 

Modell FFI, or Participating FFI and reports all information required to be reported 

pursuant to the Agreement with respect to all U.S. Reportable Accounts of the trust. 

B. Sponsored Investment Entity and Controlled Foreign Corporation. A Financial 

Institution described in subparagraph B(l} or B(2) of this section having a sponsoring 

entity that complies with the requirements of subparagraph B(3) of this section. 

1. A Financial Institution is a sponsored investment entity if (a) it is an Investment 

Entity established in Lithuania that is not a qualified intermediary, withholding 

foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury 

Regulations; and (b) an Entity has agreed with the Financial Institution to act as a 

sponsoring entity for the Financial Institution. 

2. A Financial Institution is a sponsored controlled foreign corporation if (a) the 

Financial Institution is a controlled foreign corporation1 organized under the laws of 

Lithuania that is not a qualified intermediary, withholding foreign partnership, or 

withholding foreign trust pursuant to relevant U.S. Treasury Regulations; (b) the 

Financial Institution is wholly owned, directly or indirectly, by a Reporting U.S. 

Financial Institution that agrees to act, or requires an affiliate of the Financial 

Institution to act, as a sponsoring entity for the Financial Institution; and (c) the 

Financial Institution shares a common electronic account system with the sponsoring 

entity that enables the sponsoring entity to identify all Account Holders and payees of 

the Financial Institution and to access all account and customer information 

maintained by the Financial Institution including, but not limited to, customer 

identification information, customer documentation, account balance, and all 

payments made to the Account Holder or payee. 

1 A "controlled foreign corporation" means any foreign corporation if more than 50 percent of the total combined 

voting power of all classes of stock of such corporation entitled to vote, or the total value of the stock of such 

corporation, is owned, or is considered as owned, by "United States shareholders" on any day during the taxable 

year of such foreign corporation. The term a "United States shareholder" means, with respect to any foreign 

corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total 

combined voting power of all classes of stock entitled to vote of such foreign corporation. 
3. The sponsoring entity complies with the following requirements: 

a) The sponsoring entity is authorized to act on behalf of the Financial Institution 

(such as a fund manager, trustee, corporate director, or managing partner) to 

fulfill applicable registration requirements on the IRS FATCA registration 

website; 

b) The sponsoring entity has registered as a sponsoring entity with the IRS on the 

IRS FATCA registration website; 

c) If the sponsoring entity identifies any U.S. Reportable Accounts with respect to 

the Financial Institution, the sponsoring entity registers the Financial Institution 

pursuant to applicable registration requirements on the IRS FATCA registration 

website on or before the later of December 31, 2015 and the date that is 90 days 

after such a U.S. Reportable Account is first identified; 

d) The sponsoring entity agrees to perform, on behalf of the Financial Institution, all 

due diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting Lithuanian 

Financial Institution; 

e) The sponsoring entity identifies the Financial Institution and includes the 

identifying number of the Financial Institution (obtained by following applicable 

registration requirements on the IRS FATCA registration website) in all reporting 

completed on the Financial Institution's behalf; and 

f) The sponsoring entity has not had its status as a sponsor revoked. 

C. Sponsored. Closely Held Investment Vehicle. A Lithuanian Financial Institution 

satisfying the following requirements: 

1. The Financial Institution is a Financial Institution solely because it is an Investment 

Entity and is not a qualified intermediary, withholding foreign partnership, or 

withholding foreign trust pursuant to relevant U.S. Treasury Regulations; 

2. The sponsoring entity is a Reporting U.S. Financial Institution, Reporting Modell 

FFI, or Participating FFI, is authorized to act on behalf of the Financial Institution 

(such as a professional manager, trustee, or managing partner), and agrees to perform, 

on behalf of the Financial Institution, all due diligence, withholding, reporting, and 

other requirements that the Financial Institution would have been required to perform 

if it were a Reporting Lithuanian Financial Institution; 

3. The Financial Institution does not hold itself out as an investment vehicle for 

unrelated parties; 
4. Twenty or fewer individuals own all of the debt interests and Equity Interests in the 

Financial Institution (disregarding debt interests owned by Participating FFls and 

deemed-compliant FFls and Equity Interests owned by an Entity if that Entity owns 

100 percent of the Equity Interests in the Financial Institution and is itself a sponsored 

Financial Institution described in this paragraph C); and 

5. The sponsoring entity complies with the following requirements: 

a) The sponsoring entity has registered as a sponsoring entity with the IRS on the 

IRS FATCA registration website; 

b) The sponsoring entity agrees to perform, on behalf of the Financial Institution, all 

due diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting Lithuanian 

Financial Institution and retains documentation collected with respect to the 

Financial Institution for a period of six years; 

c) The sponsoring entity identifies the Financial Institution in all reporting 

completed on the Financial Institution's behalf; and 

d) The sponsoring entity has not had its status as a sponsor revoked. 

D. Investment Advisors and Investment Managers. An Investment Entity established in 

Lithuania that is a Financial Institution solely because it (1) renders investment advice to, 

and acts on behalf of, or (2) manages portfolios for, and acts on behalf of, a customer for 

the purposes of investing, managing, or administering funds deposited in the name of the 

customer with a Financial Institution other than a Nonparticipating Financial Institution. 

E. Collective Investment Vehicle. An Investment Entity established in Lithuania that is 

regulated as a collective investment vehicle, provided that all of the interests in the 

collective investment vehicle (including debt interests in excess of $50,000) are held by 

or through one or more exempt beneficial owners, Active NFFEs described in 

subparagraph B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. 

Persons, or Financial Institutions that are not Nonparticipating Financial Institutions. 

F. Special Rules. The following rules apply to an Investment Entity: 

1. With respect to interests in an Investment Entity that is a collective investment 

vehicle described in paragraph E of this section, the reporting obligations of any 

Investment Entity (other than a Financial Institution through which interests in the 

collective investment vehicle are held) shall be deemed fulfilled. 

2. With respect to interests in: 

a) An Investment Entity established in a Partner Jurisdiction that is regulated as a 

collective investment vehicle, all of the interests in which (including debt interests 
in excess of $50,000) are held by or through one or more exempt beneficial 

owners, Active NFFEs described in subparagraph B(4) of section VI of Annex I, 

U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are 

not Nonparticipating Financial Institutions; or 

b) An Investment Entity that is a qualified collective investment vehicle under 

relevant U.S. Treasury Regulations; 

the reporting obligations of any Investment Entity that is a Lithuanian Financial 

Institution (other than a Financial Institution through which interests in the collective 

investment vehicle are held) shall be deemed fulfilled. 

3. With respect to interests in an Investment Entity established in Lithuania that is not 

described in paragraph E or subparagraph F(2) of this section, consistent with 

paragraph 3 of Article 5 of the Agreement, the reporting obligations of all other 

Investment Entities with respect to such interests shall be deemed fulfilled if the 

information required to be reported by the first-mentioned Investment Entity pursuant 

to the Agreement with respect to such interests is reported by such Investment Entity 

or another person. 

V. Accounts Excluded from Financial Accounts. The following accounts are excluded from 

the definition of Financial Accounts and therefore shall not be treated as U.S. Reportable 

Accounts. 

A. Certain Savings Accounts. 

1. Retirement and Pension Account. A retirement or pension account maintained in 

Lithuania that satisfies the following requirements under the laws of Lithuania. 

a) The account is subject to regulation as a personal retirement account or is part of a 

registered or regulated retirement or pension plan for the provision of retirement 

or pension benefits (including disability or death benefits); 

b) The account is tax-favored (i.e., contributions to the account that would otherwise 

be subject to tax under the laws of Lithuania are deductible or excluded from the 

gross income of the account holder or taxed at a reduced rate, or taxation of 

investment income from the account is deferred or taxed at a reduced rate); 

c) Annual information reporting is required to the tax authorities in Lithuania with 

respect to the account; 

d) Withdrawals are conditioned on reaching a specified retirement age, disability, or 

death, or penalties apply to withdrawals made before such specified events; and 

e) Either (i) annual contributions are limited to $50,000 or less, or (ii) there is a 

maximum lifetime contribution limit to the account of $1,000,000 or less, in each 
case applying the rules set forth in Annex I for account aggregation and currency 

translation. 

2. Non-Retirement Savings Accounts. An account maintained in Lithuania (other than 

an insurance or Annuity Contract) that satisfies the following requirements under the 

laws of Lithuania. 

a) The account is subject to regulation as a savings vehicle for purposes other than 

for retirement; 

b) The account is tax-favored (i.e., contributions to the account that would otherwise 

be subject to tax under the laws of Lithuania are deductible or excluded from the 

gross income of the account holder or taxed at a reduced rate, or taxation of 

investment income from the account is deferred or taxed at a reduced rate); 

c) Withdrawals are conditioned on meeting specific criteria related to the purpose of 

the savings account (for example, the provision of educational or medical 

benefits), or penalties apply to withdrawals made before such criteria are met; and 

d) Annual contributions are limited to $50,000 or less, applying the rules set forth in 

Annex I for account aggregation and currency translation. 

B. Certain Term Life Insurance Contracts. A life insurance contract maintained in 

Lithuania with a coverage period that will end before the insured individual attains age 

90, provided that the contract satisfies the following requirements: 

1. Periodic premiums, which do not decrease over time, are payable at least annually 

during the period the contract is in existence or until the insured attains age 90, 

whichever is shorter; 

2. The contract has no contract value that any person can access (by withdrawal, loan, or 

otherwise) without terminating the contract; 

3. The amount (other than a death benefit) payable upon cancellation or termination of 

the contract cannot exceed the aggregate premiums paid for the contract, less the sum 

of mortality, morbidity, and expense charges (whether or not actually imposed) for 

the period or periods of the contract's existence and any amounts paid prior to the 

cancellation or termination of the contract; and 

4. The contract is not held by a transferee for value. 

C. Account Held By an Estate. An account maintained in Lithuania that is held solely by 

an estate if the documentation for such account includes a copy of the deceased's will or 

death certificate. 
D. Escrow Accounts. An account maintained in Lithuania established in connection with 

any of the following: 

1. A court order or judgment. 

2. A sale, exchange, or lease of real or personal property, provided that the account 

satisfies the following requirements: 

a) The account is funded solely with a down payment, earnest money, deposit in an 

amount appropriate to secure an obligation directly related to the transaction, or a 

similar payment, or is funded with a financial asset that is deposited in the 

account in connection with the sale, exchange, or lease of the property; 

b) The account is established and used solely to secure the obligation of the 

purchaser to pay the purchase price for the property, the seller to pay any 

contingent liability, or the lessor or lessee to pay for any damages relating to the 

leased property as agreed under the lease; 

c) The assets of the account, including the income earned thereon, will be paid or 

otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee 

(including to satisfy such person's obligation) when the property is sold, 

exchanged, or surrendered, or the lease terminates; 

d) The account is not a margin or similar account established in connection with a 

sale or exchange of a financial asset; and 

e) The account is not associated with a credit card account. 

3. An obligation of a Financial Institution servicing a loan secured by real property to 

set aside a portion of a payment solely to facilitate the payment of taxes or insurance 

related to the real property at a later time. 

4. An obligation of a Financial Institution solely to facilitate the payment of taxes at a 

later time. 

E. Partner .Jurisdiction Accounts. An account maintained in Lithuania and excluded from 

the definition of Financial Account under an agreement between the United States and 

another Partner Jurisdiction to facilitate the implementation of FATCA, provided that 

such account is subject to the same requirements and oversight under the laws of such 

other Partner Jurisdiction as if such account were established in that Partner Jurisdiction 

and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction. 

VI. Definitions. The following additional definitions shall apply to the descriptions above: 

A Reporting Modell FFI. The term Reporting Model 1 FFI means a Financial Institution 

with respect to which a non-U.S. government or agency thereof agrees to obtain and 

exchange information pursuant to a Model 1 IGA, other than a Financial Institution 
treated as a Nonparticipating Financial Institution under the Model 1 I GA. For purposes 

of this definition, the term Modell IGA means an arrangement between the United 

States or the Treasury Department and a non-U.S. government or one or more agencies 

thereof to implement FATCA through reporting by Financial Institutions to such nonU.S. government or agency thereof, followed by automatic exchange of such reported 

information with the IRS. 

B. Participating FFI. The term Participating FFI means a Financial Institution that has 

agreed to comply with the requirements of an FFI Agreement, including a Financial 

Institution described in a Model 2 IGA that has agreed to comply with the requirements 

of an FFI Agreement. The term Participating FFI also includes a qualified intermediary 

branch of a Reporting U.S. Financial Institution, unless such branch is a Reporting Model 

1 FFI. For purposes of this definition, the term FFI Agreement means an agreement that 

sets forth the requirements for a Financial Institution to be treated as complying with the 

requirements of section 1471(b) of the U.S. Internal Revenue Code. In addition, for 

purposes of this definition, the term Model 2 IGA means an arrangement between the 

United States or the Treasury Department and a non-U.S. government or one or more 

agencies thereof to facilitate the implementation of FATCA through reporting by 

Financial Institutions directly to the IRS in accordance with the requirements of an FFI 

Agreement, supplemented by the exchange of information between such non-U.S. 

government or agency thereof and the IRS. 
JUNGTINIV AMERIKOS VALSTIJl) VYRIAUSYBES 

IR 

LIETUVOS RESPUBLIKOS VYRIAUSYBES 

SUSITARIMAS 

DEL 

TARPTAUTINil) MOKESTINil) PRIEVOLil) VYKDYMO GERINIMO 

IR UZSIENIO Sf\SKAITOMS TAIKOMl) MOKESTINil) PRIEVOLil) VYKDYMO 

AKTO JGYVENDINIMO 

Kadangi Jungtiniq Amerikos Valstijq Vyriausybe ir Lietuvos Respublikos Vyriausybe 

(toliau atskirai - Salis, o kartu- Salys) nori sudaryti susitarim£!, kuris pagerintq tarptautiniq 

mokestiniq prievoliq vykdym£! teikiant savitarpio pagalb£! mokesciq klausimais veiksmingos 

automatiniq informacijos mainq infrastrukturos pagrindu; 

kadangi Jungtiniq Amerikos Valstijq Vyriausybes ir Lietuvos Respublikos Vyriausybes 

sutarties del pajamq dvigubo apmokestinimo ir fiskaliniq paieidimq isvengimo, pasirasytos 

1998 m. sausio 15 d. Va8ingtone (toliau - Konvencija), 27 straipsnyje nustatytas leidimas 

keistis mokestine informacija, iskaitant automatinius mainus; 

kadangi Jungtines Amerikos Valstijos prieme nuostatas, kurios zinomos kaip Uzsienio 

s'!5kaitoms taikomq mokestiniq prievoliq vykdymo aktas (F ATCA) ir kuriomis nustatoma 

prievole finansq istaigoms teikti duomenis apie tam tikras S£!skaitas; 

kadangi Lietuvos Respublikos Vyriausybe pritaria pirmenybiniam FATCA politikos 

tikslui- gerinti mokestiniq prievoliq vykdym£!; 

kadangi del FATCA iskilo ivairiq problemq, iskaitant ir tai, kad del su nacionaline 

teise susijusiq kliuciq Lietuvos Respublikos finansq istaigos gali netureti galimybiq vykdyti 

kai kuriq F ATCA reikalavimq; 

kadangi JungtiniqAmerikos Valstijq Vyriausybe renka informacij£! apie tam tikras JAV 

finansq istaigq tvarkomas S£!skaitas, kuriq turetojai yra Lietuvos Respublikos rezidentai, ir yra 

isipareigojusi keistis tokia informacija su Lietuvos Respublika bei siekti analogiskq mainq, jei 

bus uztikrintos tinkamos apsaugos priemones ir sukurta veiksmingiems mainams reikalinga 

infrastruktura; 

kadangi Salys yra pasirengusios ilgalaikiam bendradarbiavimui, kad sukurtq bendrus 

finansq istaigq atskaitomybes ir issamaus patikrinimo standartus; 

kadangi Jungtiniq Amerikos Valstijq Vyriausybe pripaiista poreiki derinti FATCA 

nustatytas duomenq teikimo prievoles su kitomis Lietuvos Respublikos finansq istaigq JAV 

mokestiniq duomenq teikimo prievolemis siekiant isvengti atskaitomybes dubliavimosi; 

kadangi tarpvyriausybinis F ATCA igyvendinimas padetq iveikti teisines kliutis ir 

sumazintq Lietuvos Respublikos finansq istaigoms tenkanci£! nast£!; 

kadangi Salys nori sudaryti susitarim£!, kuris leistq pagerinti tarptautiniq mokestiniq 

prievoliq vykdym£! ir palengvinti FATCA igyvendinim£! vidaus duomenq teikimo ir savitarpio 

automatiniq mainq pagrindu pagal Konvencij£!, taip pat taikant joje nustatytas 
konfidencialumo ir kitas apsaugos priemones, iskaitant nuostatas, ribojancias naudojim(}.si 

pagal Konvencij(}. pasikeista informacija, 

Salys susitare: 

1 straipsnis 

Apibreztys 

1. Siame susitarime ir jo prieduose (toliau- Susitarimas) vartojamos sios S(}.vokos: 

a) ,Jungtines Valstijos"- Jungtines Amerikos Valstijos, iskaitant jos valstijas, taCiau 

neiskaitant JAV teritorijq. Bet kokia nuoroda i Jungtiniq Valstijq ,valstij(}." apima ir 

Kolumbijos apygard(}.; 

b) ,JAV teritorija" - Amerikos Samoa, Marianos Siauriniq Salq Sandrauga, Guamas, 

Puerto Riko Sandrauga arba Jungtiniq Valstijq Mergeliq Salos; 

c) ,IRS"- JAV mokesCiq administratorius; 

d) ,Lietuva" - Lietuvos Respublika; 

e) ,bendradarbiaujanti jurisdikcija" - jurisdikcija, turinti galiojanti susitarim(}. su 

Jungtinemis Valstijomis del FATCA igyvendinimo S(}.lygq sudarymo. IRS paskelbia S(}.raS(}., i 

kuri itraukiamos visos bendradarbiaujancios jurisdikcijos; 

f) ,kompetentinga institucija": 

1) Jungtinese Valstijose- i:ldo sekretorius arbajo igaliotas asmuo; 

2) Lietuvoje - Lietuvos Respublikos valstybines mokesCiq inspekcijos prie Finansq 

ministerijos vadovas arba jo igaliotas asmuo; 

g) ,finansq fstaiga" - pasaugos istaiga, indeliq istaiga, investicine imone ar 

nurodytoji draudimo bendrove; 

h) ,pasaugos jstaiga" - Ukio subjektas, kurio esminy veiklos dali sudaro finansinio 

turto valdymas kitq asmenq S(}.Skaita. Laikoma, kad Ukio subjektas valdo finansini turt(}. kitq 

asmenq S(}.skaita ir tai sudaro esminy jo veiklos dali, kai bendrosios Ukio subjekto pajamos, 

gautos uz finansinio turto valdym(}. ir susijusias finansq paslaugas, yra lygios arba virsija 20 

proc. ukio subjekto bendntiq pajamq per: i) trejq metq laikotarpi, kuris baigiasi gruodzio 31 d. 

(arba paskutiny ataskaitinio laikotarpio, nesutampanCio su kalendoriniais metais, dien(}.), pries 

metus, kuriais atliekamas nustatymas, arba ii) laikotarpi, kuriuo veikia ukio subjektas, 

atsizvelgiant i tai, kuris laikotarpis trumpesnis; 

i) ,indeliq jstaiga" - bet kuris ukio subjektas, kuris priima indelius vykdydamas 

iprast(}. bankininkystes ar panasi(}. veikl(}.; 

j) ,investicine jmone" - bet kuris ukio subjektas, kuris vykdo (arba yra valdomas 

ukio subjekto, vykdanCio) klientui ar kliento vardu vien(}. ar kelias is toliau nurodytq veiklos 

rusiq: 

1) prekyba pinigq rinkos priemonemis (cekiais, vekseliais, indeliq sertifikatais, 

isvestinemis finansinemis priemonemis ir pan.), uzsienio valiuta, valiutq, palukanq normq ir 

indeksq priemonemis, perleidziamaisiais vertybiniais popieriais arba bidos prekiq ateities 

sandoriq sudarymas; 

2) individualus ir kolektyvinis portfeliq valdymas, arba 

3) kitoks lesq ar pinigq investavimas, administravimas ar valdymas kitq asmenq vardu. 

2 
Sis 1 punkto j papunktis aiskinamas nuosekliai pagal Finansinil! priemonil! darbo 

grupes rekomendacijl! ,finansl! jstaigos" apibre:ltyje pateikt~ panasi~ formuluoty; 

k) ,nurodytoji draudimo bendrove" - bet kuris ukio subjektas, kuris yra draudimo 

bendrove (arba draudimo bendroves patronuojancioji bendrove), kuri isduoda arba privalo 

atlikti mokejimus pagal kaupiamojo draudimo sutarti arba anuiteto sutarti; 

1) ,Lietuvos finansq fstaiga"- i) bet kuri finansl! istaiga, Lietuvos rezidente, isskyrus 

ne Lietuvoje veikianti tokios finansl! istaigos filial~ ir ii) finansl! jstaigos, kuri yra ne Lietuvos 

rezidente, filialas, jei toks filialas yra Lietuvoje; 

m) ,bendradarbiaujancios jurisdikcijos finansq fstaiga"- i) bendradarbiaujanCioje 

jurisdikcijoje jsteigta finansl! jstaiga, isskyrus tokios finansl! istaigos filial~, esanti p.e 

bendradarbiaujancioje jurisdikcijoje, ir ii) finansl! istaigos, kuri nera isteigta 

bendradarbiaujancioje jurisdikcijoje, filialas, jei toks filialas yra bendradarbiaujanCioje 

jurisdikcijoje; 

n) ,duomenis teikianti finansq fstaiga" - atsizvelgiant i kontekst~, duomenis 

teikianti Lietuvos finansl! istaiga arba duomenis teikianti JAV finansl! istaiga; 

o) ,duomenis teikianti Lietuvos finansq is taiga" - bet kuri Lietuvos finansl! istaiga, 

kuri nera duomenl! neteikianti Lietuvos finansl! jstaiga; 

p) ,duomenis teikianti JAV finansq fstaiga" - i) bet kuri finansl! istaiga, kuri yra 

Jungtinil! Valstijl! rezidente, isskyrus tokios finansl! istaigos ne Jungtinese Valstijose veikianti 

filial~, ir ii) finansl! istaigos, kuri yra ne Jungtinil! Valstijl! rezidente, filialas, kuris yra 

Jungtinese Valstijose, jei finansl! istaiga arba filialas kontroliuoja, gauna ar saugo pajamas, 

apie kurias reikia teikti informacij~ mainams, kaip nustatyta sio Susitarimo 2 straipsnio 2 

dalies b punkte; 

q) ,duomenq neteikianti Lietuvos finansq jstaiga" - bet kuri Lietuvos finansl! 

istaiga arba kitas ukio subjektas, Lietuvos rezidentas, kuris II priede apibudintas kaip 

duomenl! neteikianti Lietuvos finansl! istaiga arba kuris yra kitaip prilyginamas reikalavimus 

atitinkanciai UFl arba nuo mokesCil! atleistam tikrajam savininkui pagal atitinkamus JAV 

izdo departamento teises aktus [galiojanCius sio Susitarimo pasirasymo dien~]; 

r) ,nedalyvaujancioji finansq fstaiga" - nedalyvaujanCioji UFl, kaip si s~voka 

apibrezta atitinkamuose JAV izdo departamento teises aktuose, nejskaitant Lietuvos finans4 

istaigos ar kitos bendradarbiaujanCios jurisdikcijos finansl! jstaigos, isskyrus finans4 istaig~, 

kuri prilygintina nedalyvaujanCiajai finanS4 istaigai pagal sio Susitarimo 5 straipsnio 2 dalies 

b punkt~ arba atitinkamas Jungtinil! Valstijl! ir bendradarbiaujanCios jurisdikcijos susitarimo 

nuostatas; 

s) ,finansine s~skaita" - finansl! istaigos tvarkoma s~skaita, kuriai priskiriama: 

1) kai tai susijy su ukio subjektu, kuris yra finansl! istaiga tik del to, kad yra investicine 

jmone - finansl! jstaigos akcinio kapitalo ar skolos dalis (isskyrus priemones, kuriomis 

reguliariai prekiaujama pripa:lintoje vertybinil! popieri4 rinkoje); 

2) kai tai susijy su finansl! jstaiga, kuri nera apibrezta sio straipsnio 1 dalies s punkto 1 

papunktyje - finansl! jstaigos akcinio kapitalo ar skolos dalis (isskyrus priemones, kuriomis 

reguliariai prekiaujama pripa:lintoje vertybini4 popieril! rinkoje), jeigu i) skolos ar akcinio 

kapitalo dalies verte tiesiogiai arba netiesiogiai nustatoma visl! pirma pagal turt~, pagal kuri 

turi buti atliekami mokejimai, kuriems taikomi JAV isskaiCiuojamieji mokesciai, ir ii) dalies 

klase buvo nustatyta siekiant isvengti duomenl! teikimo pagal si Susitarim~; 

3) bet kuri finansl! istaigos isduota arba tvarkoma kaupiamojo draudimo sutartis arba 

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anuiteto sutartis, isskyrus neinvesticini ir neperleidziam'l- tiesiogini gyvybes draudirno 

anuitet'l-, kuris yra isduotas fiziniam asrneniui ir pinigine kornpensacija pakeiCia pensijos ar 

neigalurno isrnok'l-, skiriarn'l- pagal SC:l-skait'l-, kuriai netaikorna II priede pateikta finansines 

SC:l-skaitos apibreZtis; 

Neatsizvelgiant i tai, kas nurodyta pirrniau, SC:l-voka ,finansine SC:l-skaita" neapirna 

SC:l-Skaitq, kuriq neapirna II priede pateikta finansines SC:l-Skaitos apibreztis; Taikant si 

Susitarirn'l-, akcijornis ,reguliariai prekiaujama", jei, atsizvelgiant i akcijas, jq apyvarta nuolat 

yra pakankarna, o ,pripaZinta vertybiniq popieriq rinka" - oficialiai pripazinta ir 

vyriausybines institucijos, kurioje ta rinka yra, priziurirna [ vertybiniq popieriq] birza, kai 

rnetine tokioje birzoje prekiaujamq akcijq apyvarta yra pakankamai didele. Taikant si 1 dalies 

s punktC:l-, finansq istaigos akcijornis reguliariai neprekiaujarna ir ji turi buti laikorna finansine 

SC:l-skaita, jei akcijq turetojas (isskyrus finansq istaig'l-, veikianci'l- kaip tarpininkas) yra 

registruotas tokios finansq jstaigos dokurnentuose. Pirrnesnis teiginys netaikornas tokios 

finansq jstaigos dokurnentuose pirrn'l- kart'l- iki 2014 rn. liepos 1 d. registruotorns akcijorns, 

taip pat tokios finansq jstaigos dokurnentuose pirrn'l- kart'l- registruotorns 2014 rn. liepos 1 d. ar 

veliau akcijorns, finansq jstaiga neprivalo taikyti pirrnesnio teiginio iki 2016 rn. sausio 1 d. 

t) ,indeliq s~skaita" - bet kokia kornercine, einamoji, taupornoji, terrninuotojo 

indelio arba paskolos SC:l-Skaita, taip pat SC:l-skaita, kuri'l- patvirtina indelio sertifikatas, paskolos 

sertifikatas, investicijos sertifikatas, jsiskolinirno sertifikatas, ar kita panasi finansine 

priernone, kuri'l- vykdydama jprasiC:l- bankininkystes ar panasi'l- veikl'l- tvarko finansq jstaiga. 

Taip pat indeliq SC:l-skaitorns priskiriamos draudirno bendroves surnos, laikornos pagal 

garantuotq investicijq sutarti ar panasq susitarirn'l- palilkanorns isrnoketi arba gauti; 

u) ,pasaugos s~skaita" - SC:l-Skaita (isskyrus draudirno sutartj ar anuiteto sutarti) kito 

asrnens naudai, kai asrnuo turi investicijorns laikorn'l- fmansiny priernont( arba sutarti 

(iskaitant, taciau neapsiribojant, korporacijos akcijq, skolini jsipareigojirn'l-, obligacijC:l-, jrnones 

obligacij'l- ar kitus jsiskolinirno jrodyrnus, valiutos ar bidos prekiq sandorj, kredito 

jsipareigojirnq nejvykdyrno apsikeitirno sandorj, apsikeitirno sandorj, sudaryt'l- rerniantis 

nefinansiniu indeksu, SC:l-lygines pagrindines surnos sutartirni, draudirno sutartirni ar anuiteto 

sutartirni, pasirinkirno sandoriu ar kita isvestine finansine priernone ); 

v) ,akcinio kapitalo dalis" - kai tai susijt( su bendrija, kuri yra finansq jstaiga, -

kapitalo arba pelno dalis bendrijoje. Kai tai susijt( su patikos fondu, kuris yra finansq jstaiga, 

laikorna, kad akcinio kapitalo dali turi bet kuris asrnuo, disponuojantis visu patikos fondu ar 

jo dalirni ar gaunantis naud'l- is viso patikos fondo ar jo dalies, arba bet kuris kitas fizinis 

asrnuo, vykdantis pagrindint( faktiny patikos fondo kontrolt(. Nurodytasis JAV asrnuo 

laikornas uzsienio patikos fondo naudos gaveju, jeigu toks nurodytasis JAY asrnuo turi teist( is 

patikos fondo tiesiogiai arba netiesiogiai (pavyzdziui, per norninalq savinink'l-) gauti 

privalornai paskirstorn'l- dali arba gali tiesiogiai ar netiesiogiai gauti neprivalornai paskirstorn'ldali; 

w) ,draudimo sutartis" - sutartis (isskyrus anuiteto sutarti), pagal kuri'l- sutarti 

sudarys asrnuo sutinka isrnoketi tam tikr'l- surn'l- jvykus nurodytam nenurnatytarn atvejui, 

susijusiarn su rnirtirni, liga, nelairningu atsitikirnu, atsakornybe ar turtine rizika; 

x) ,anuiteto sutartis" - sutartis, pagal kuri'l- sutartj sudarys asrnuo sutinka rnoketi 

isrnokas laikotarpj, is dalies arba visiskai nustatyt'l- atsizvelgiant i vieno ar keliq asrnenq 

tiketin'l- gyvenirno trukrnt(. Si SC:l-voka apirna ir sutartj, kuri yra laikorna anuiteto sutartirni pagal 

jurisdikcijos, kurioje sudaryta sutartis, teises aktus, taisykles ar praktikq, ir pagal kuri'l- sutartj 

sudarys asrnuo sutinka tam tikr'l- laikotarpj rnoketi isrnokas; 

y) ,kaupiamojo draudimo sutartis" - draudirno sutartis (isskyrus dviejq draudirno 

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bendroviq sudarytl:}. nuostoliq atlyginimo perdraudimo sutarti), kurios kaupiamoji suma yra 

didesne nei 50 000 JAV doleriq; 

z) ,kaupiamoji suma" - i) suma, kuril:}. draudejas turi teis(( gauti atsisakys ar 

nutraukys sutarti (nustatoma neatemus nutraukimo mokesCio ar paskolos pagal polis(:}.), ir ii) 

suma, kuril:}. draudejas gali pasiskolinti pagal sutarti, atsizvelgiant i tai, kuri yra didesne. 

Neatsizvelgiant i tai, kas nurodyta pirmiau, Sl:}.Voka ,kaupiamoji suma" neapima sumos, kuri 

pagal draudimo sutarti yra ismokama kaip: 

1) ki.mo suzalojimo ar ligos ismoka arba kita ismoka, skirta ekonominiams 

nuostoliams, turetiems ivykus draudziamajam ivykiui, atlyginti; 

2) anksCiau pagal draudimo sutarti (isskyrus gyvybes draudimo sutarti) sumoketos 

draudimo imokos grl:}.Zinimas draudejui atsisakius sutarties ar jl:}. nutraukus, sumaiejus rizikai 

draudimo sutarties galiojimo laikotarpiu arba perskaiCiavus draudimo imokl:}. taisant 

informacijos pateikimo ar kit(:}. panaSil:}. klaid'b arba 

3) draudejo dividendai pagal sutarties ar dalyvaujancios grupes draudimo patirti; 

aa) ,pranestina s~skaita" - atsizvelgiant i kontekstl:}., Lietuvos pranestina Sl:}.skaita 

arba JAV pranestina Sl:}.skaita; 

bb) ,Lietuvos pranestina s~skaita" - kai tai susij(( su indelio sl:}.skaita -duomenis 

teikianCios JAV finansq istaigos tvarkoma finansine Sl:}.skaita, jeigu: i) sl:}.skaitl:}. turi Lietuvos 

rezidentas, kuris yra fizinis asmuo, ir per bet kuriuos kalendorinius metus i sil:}. Sl:}.skaitl:}. 

pervedama palukanq suma yra didesne nei 10 JAV doleriq; arba ii) kai tai susij(( su finansine 

Sl:}.skaita, isskyrus indelio Sl:}.Skaitl:}. - sl:}.Skaitos turetojas yra Lietuvos rezidentas, iskaitant ukio 

subjekt(:}., patvirtinusi, kad jis yra Lietuvos rezidentas apmokestinimo tikslais, kurio atzvilgiu 

ismokamos arba jskaitomos JAV uzdirbtos pajamos, apie kurias butina pranesti pagal JAV 

mokesCiq kodekso A paantrastes dalies 3 skyriq arba F paantrastines dalies 61 skyriq; 

cc) ,JAV pranestina s~skaita" - duomenis teikiancios Lietuvos finansq jstaigos 

tvarkoma finansine Sl:}.skaita, kuril:}. turi vienas ar keli nurodytieji JAV asmenys arba ne JAV 

ukio subjektas, kurio vienas ar keli kontroliuojantieji asmenys yra nurodytasis JAV asmuo. 

Neatsizvelgiant i tai, kas nurodyta pirmiau, Sl:}.skaita nera laikoma JAV pranestina sl:}.skaita, 

jeigu atlikus I priede nustatytas issamaus patikrinimo proceduras ji neivardijama kaip JA V 

pranestina Sl:}.Skaita; 

dd) ,s~skaitos turetojas" - asmuo, Sl:}.skaitl:}. tvarkanCios finansq istaigos nurodytas ar 

jvardytas kaip finansines sl:}.skaitos turetojas. Jeigu asmuo, kuris nera finansq istaiga, finansin(( 

Sl:}.skaitl:}. turi kito asmens naudai ar to asmens sl:}.skaita, kaip agentas, saugotojas, nominalus 

savininkas, pasirasantis asmuo, investavimo konsultantas ar tarpininkas, jis nera laikomas 

Sl:}.skaitos turetoju taikant si Susitariml:}., nes Sl:}.skaitos turetoju yra laikomas toks kitas asmuo. 

Taikant pirmiau minetl:}. sakini, Sl:}.voka ,finansq istaiga" neapima finansq istaigos, kuri ikurta 

ar isteigta JA V teritorijoje. Atsizvelgiant i kaupiamojo draudimo sutarti ar anuiteto sutartj, 

Sl:}.skaitos turetojas yra bet kuris asmuo, turintis teis(( naudotis kaupiam')ja suma arba keisti 

sutarties naudos gavej(:}.. Jeigu joks asmuo negali naudotis kaupiam')ja suma arba keisti 

sutarties naudos gavejo, Sl:}.skaitos turetojas yra bet kuris asmuo, sutartyje nurodytas kaip 

savininkas, ir bet kuris asmuo, turintis teis(( gauti ismokas pagal sutarties Sl:}.lygas. Pasibaigus 

kaupiamojo draudimo sutarties ar anuiteto sutarties galiojimui, asmuo, turintis teisy gauti 

ismokl:}. pagal sutarti, yra laikomas Sl:}.Skaitos turetoju; 

ee) ,JAV asmuo"- JAV pilietis arba rezidentas, kuris yra fizinis asmuo, bendrija ar 

korporacija, ikurta Jungtinese Valstijose arba pagal Jungtiniq Valstijq ar kurios nors valstijos 

jstatymus, patikos fondas, jeigu i) Jungtiniq Valstijq teismas butq kompetentingas pagal 

5 
atitinkamus jstatymus priimti nutartis ar sprendimus del is esmes visq klausimq, susijusiq su 

patikos fondo administravimu, ir ii) vienas ar keli JAV asmenys kontroliuoja visq esminiq 

patikos fondo sprendimq priemim(}., arba mirusiojo, kuris buvo Jungtiniq Valstijq pilietis arba 

rezidentas, turtas. Sio straipsnio 1 dalies ee punktas aiskinamas vadovaujantis JAV mokesCiq 

kodekso nuostatomis; 

ff) ,nurodytasis JAV asmuo"- JAV asmuo, isskyrus: i) korporacij£t,, kurios akcijomis 

reguliariai prekiaujama vienoje ar keliose pripazintose vertybiniq popieriq rinkose; ii) bet 

koki£t, korporacij£t,, kuri priklauso tai paciai isplestinei susijusiq jmoniq grupei, kaip apibrezta 

JAV mokesCiq kodekso 1471 straipsnio e dalies 2 punkte, kaip i punkte apibrezta korporacija; 

iii) Jungtines Valstijos arba bet kuri joms visiskai priklausanti agentura ar jos organai; iv) bet 

kokia Jungtiniq Valstijq valstija, JAV teritorija arba vienos is jq politinis padalinys, vienai jq 

ar kelioms jq visiskai priklausanti agentura ar jos organai; v) bet kokia organizacija, atleista 

nuo mokesciq pagal JAV mokesciq kodekso 501 straipsnio a dali, arba asmens pensijos 

planas, kaip apibrezta JAV mokesciq kodekso 7701 straipsnio a dalies 37 punkte; vi) bet koks 

bankas, kaip apibrezta JAV mokesCiq kodekso 581 straipsnyje; vii) bet koks patikos fondas, 

investuojantis i nekilnojam')ji turt£t,, kaip apibre:Zta JAV mokesCiq kodekso 856 straipsnyje; 

viii) bet kokia reguliuojama investicine bendrove, kaip apibrezta JAV mokesciq kodekso 851 

straipsnyje, arba bet kuris Ukio subjektas, jregistruotas JAV vertybiniq popieriq ir birzos 

komisijoje pagal 1940 m. Investiciniq bendroviq akto nuostatas (15 U.S.C. 80a-64); ix) bet 

koks bendrasis patikos fondas, kaip apibrezta JAV mokesCiq kodekso 584 straipsnio a dalyje; 

x) bet koks patikos fondas, kuris atleistas nuo mokesciq pagal JAV mokesCiq kodekso 664 

straipsnio c dali, arba yra apibreztas JAV mokesCiq kodekso 4947 straipsnio a dalies 1 punkte; 

xi) bet koks vertybiniq popieriq, birzos prekiq ar isvestiniq finansiniq priemoniq (iskaitant 

S£t,lygines pagrindines sumos sutartis, ateities, isankstinius ir pasirinkimo sandorius) makleris, 

jregistruotas pagal Jungtiniq Valstijq ar bet kurios va1stijos jstatymus; xii) brokeris, kaip 

apibrezta JAV mokeseiq kodekso 6045 straipsnio c dalyje; arba xiii) bet kuris pagal JAV 

Vidaus pajamq kodekso 403 straipsnio b dalies arba 457 straipsnio g dalies aprasyt£t, plan'! nuo 

mokesCiq atleistas fondas; 

gg) ,ukio subjektas" - juridinis asmuo arba juridinis vienetas, kaip antai patikos 

fondas; 

hh) ,ne JAV iikio subjektas"- ukio subjektas, kuris yra ne JAV asmuo; 

ii) ,mokejimas, kuriam taikomi JAV isskaiciuojamieji mokesciai" - bet koks 

palukanq (iskaitant pradines emisijos nuolaid£t,), dividendq, nuomos mokesCio, atlyginimo, 

darbo u:Zmokescio, premijos, anuiteto, kompensacijos, atlygio, u:Zdarbio ir kitq nustatytq ar 

nustatytinq metiniq ar periodiniq pajamq ir pelno iSmokejimas, jeigu jis atliekamas is 

Jungtinese Valstijose esanCiq saltiniq. Neatsizvelgiant i tai, kas nurodyta pirmiau, mokejimui, 

kuriam taikomi JAV isskaiCiuojamieji mokesCiai, nepriskiriamas mokejimas, kuris pagal 

atitinkamus JAV izdo departamento teises aktus nelaikomas mokejimu, kuriam taikomi 

isskaiCiuojamieji mokesciai; 

jj) ukio subjektas yra su kitu ukio subjektu ,susij~s iikio subjektas", jeigu kuris nors 

ukio subjektas kontroliuoja kit£t, Ukio subjekt£t, arba abu sie ukio subjektai yra bendrai 

kontroliuojami. Siuo atveju kontro1e laikoma tiesiogine ar netiesiogine daugiau nei 50 proc. 

ukio subjekto balsq ar vertes nuosavybe. Neatsi:Zvelgiant i tai, kas nurodyta pirmiau, Lietuva 

gali ukio subjekt£t, vertinti ne kaip su kitu ukio subjektu susijusi ukio subjekt£t,, jeigu abu ukio 

subjektai nepriklauso tai paCiai isplestinei susijusiq imoniq grupei, kaip apibrezta JAV 

mokesciq kodekso 1471 straipsnio e dalies 2 punkte; 

kk) ,JAV MMIN"- JAV federaliniq mokesciq moketojo identifikavimo numeris; 

6 
11) ,Lietuvos MMIN" - Lietuvos mokescill moketojo identifikavimo numeris; 

mm) ,kontroliuojantieji asmenys" - fiziniai asmenys, kurie kontroliuoja ukio 

subjekt'!. Kai tai susijy su patikos fondu, si S'!voka reiskia disponuojanti asmenj, patiketinius, 

saugotoj'l Gei paskirtas), naudos gavejus ar naudos gavejll klasy, bet kuri kit'! fizini asmen!, 

vykdantj pagrindiny faktiny patikos fondo kontroly, o kai tai susijy su juridiniu vienetu, kuris 

nera patikos fondas - analogiskas ar panasias pareigas einanCius asmenis. S'lvoka 

,kontroliuojantieji asmenys" aiskinama nuosekliai pagal Finansiniq priemoniq darbo grupes 

rekomendacijas. 

2. Jeigu kuri nors s'lvoka siame Susitarime neapibrezta, ji, jei pagal kontekst'! 

nereikalaujama kitaip ar kompetentingos institucijos nesusitaria del bendros reiksmes 

(vadovaujantis nacionalines teises aktais), turi toki'! pat reiksmy, kokia tuo momentu nurodyta 

si Susitarim'! taikancios Salies teises aktuose, 0 jos reiksmei pagal tokios Salies atitinkamus 

mokestines teises aktus teikiama pirmenybe pries kituose tos Salies teises aktuose nustatyt'! 

reiksmy. 

2 straipsnis 

Prievoles rinkti ir keistis informacija apie pranestinas s~skaitas 

1. Vadovaujantis sio Susitarimo 3 straipsnio nuostatomis, kiekviena Salis renka sio 

straipsnio 2 dalyje nurodyt'! informacij'! apie visas pranestinas SC!skaitas ir sia informacija 

kasmet automatiskai keiCiasi su kita Salimi pagal Konvencijos 27 straipsnio nuostatas. 

2. Informacija, kuri'! reikia rinkti ir keistis: 

a) kai tai susijy su Lietuva, apie kiekvienos duomenis teikianCios Lietuvos finansq 

jstaigos kiekvien'! JAV pranestin'! SC!skait'!: 

1) kiekvieno nurodytojo JAV asmens, kuris yra tokios SC!skaitos turetojas, vardas, 

pavarde (pavadinimas), adresas ir JAV MMIN, o kai tai susijy su ne JAV Ukio subjektu, kuris 

atlikus I priede nustatytas issamaus patikrinimo proceduras pripa:Zintas turinCiu vien'l ar kelis 

kontroliuojanciuosius asmenis, kurie yra nurodytieji JAV asmenys, tokio ukio subjekto ir 

kiekvieno nurodytojo JAV asmens vardas, pavarde (pavadinimas), adresas ir JAV MMIN Gei 

yra); 

2) SC!skaitos numeris (arba funkcinis ekvivalentas, jeigu SC!skaitai numeris 

nepriskirtas ); 

3) duomenis teikianCios Lietuvos finansll jstaigos pavadinimas ir identifikavimo 

numens; 

4) SC!skaitos likutis arba verte (iskaitant kaupiam'!i'l sum'! arba isperkam'!i'! sum'!, kai 

tai susijy su kaupiamojo draudimo sutartimi arba anuiteto sutartimi) atitinkamll kalendorinill 

metll ar kito tinkamo ataskaitinio laikotarpio pabaigoje arba, jeigu per tokius metus s'!skaita 

buvo uzdaryta, pries pat jos uzdarym'!; 

5) kai tai susijy su bet kokia pasaugos S'!skaita: 

A) visa bendra palukanll suma, visa bendra dividendq suma ir visa bendra kitq pajamq, 

gautll uz S'!skaitoje turimas lesas, suma, kiekvienu atveju jmoketa arba jskaityta i SC!skait'! 

(arba SC!skaitos atzvilgiu) per kalendorinius metus arba kit'! tinkam'! ataskaitinj laikotarpj; 

B) visos bendros pajamas is turto pardavimo arba ispirkimo, jmoketos arba jskaitytos i 

SC!skait'! per kalendorinius metus ar kit'! tinkam'! ataskaitini laikotarpi, kurill atzvilgiu 

duomenis teikianti Lietuvos finansll jstaiga veike kaip saugotojas, brokeris, nominalus 

7 
savininkas ar kitoks SClskaitos turetojo agentas; 

6) kai tai susijtt su indelio s'lSkaita- vis"! bendr'l palilkanq sum'l, jmoket'l ar jskaityt'l i 

S'lskait'l per kalendorinius metus arba kit"! tinkam'l ataskaitini laikotarpj; 

7) kai tai susijtt su sio straipsnio 2 dalies a punkto 5 arba 6 papunktyje nenurodyta 

SClskaita - visa bendra per kalendorinius metus arba kit"! tinkam'l ataskaitinj laikotarpj 

S'lskaitos turetojui S'lskaitos atzvilgiu jmoketa ar jskaityta suma, kurios atzvilgiu duomenis 

teikianti Lietuvos finansq jstaiga yra jsipareigojt(s asmuo arba skolininkas, jskaitant bendr'l 

isperkamqjq ismokq S'lskaitos gavejui sum'l per kalendorinius metus arba kit"! tinkam'l 

ataskaitini laikotarpi. 

b) Jungtiniq Valstijq atveju apie kiekvienos duomenis teikianCios JAV finansq jstaigos 

kiekvien'l Lietuvos pranestin'l SClskait'l: 

1) asmens, kuris yra Lietuvos rezidentas ir SClskaitos turetojas, vardas, pavarde 

(pavadinimas), adresas ir Lietuvos MMIN; 

2) SClskaitos numeris (arba funkcinis ekvivalentas, jeigu SClskaitai numens 

nepriskirtas ); 

3) duomenis teikianCios JAV finansq jstaigos pavadinimas ir identifikavimo numeris; 

4) bendra uz indelio SClskait'l sumoketq palukanq suma; 

5) bendra JAV kilmes dividendq, jmoketq arba jskaitytq i S<:!skait'l, suma; 

6) bendra kitq JAV kilmes pajamq, jmoketq arba jskaitytq i SClskait'l, suma tokio 

dydzio, kokio reikia teikti duomenis pagal JAV mokesciq kodekso A paantrastines dalies 3 

skyriq arba F paantrastines dalies 61 skyriq. 

3 straipsnis 

Keitimosi informacija laikas ir biidas 

1. Vykdant sio Susitarimo 2 straipsnyje nustatyt'l keitimosi informacija prievoltt, su 

JAV pranestina S<:!skaita susijusiq mokejimq dydis ir apibudinimas gali buti nustatomas 

vadovaujantis Lietuvos mokesCiq teises principais, o mokejimq, susijusiq su Lietuvos 

pranestina SClskaita, dydis ir apibudinimas gali buti nustatomas vadovaujantis JAV federalines 

pajamq mokesciq teises principais. 

2. Vykdant sio Susitarimo 2 straipsnyje nustatyt'l keitimosi informacija prievoltt, 

keiciantis informacija nurodoma valiuta, kuria yra denominuota kiekviena atitinkama suma. 

3. Vadovaujantis sio Susitarimo 2 straipsnio 2 dalimi, renkama ir keiciamasi 

informacija apie 2014 m. ir visus velesnius metus, isskyrus: 

a) kai tai susijtt su Lietuva: 

1) informacij'l apie 2014 m., kuri turi buti surinkta ir kuria butina pasikeisti, sudaro tik 

sio Susitarimo 2 straipsnio 2 dalies a punkto 1--4 papunkciuose nurodyta informacija; 

2) informacij'l apie 2015 m., kuri turi buti surinkta ir kuria butina pasikeisti, sudaro sio 

Susitarimo 2 straipsnio 2 dalies a punkto 1-7 papunkciuose nurodyta informacija, isskyrus sio 

Susitarimo 2 straipsnio 2 dalies a punkto 5 papunkcio B pastraipoje nurodytas bendras 

pajamas; ir 

3) informacij'l apie 2016 m. ir velesnius metus, kuri turi buti surinkta ir kuria butina 

pasikeisti, sudaro sio Susitarimo 2 straipsnio 2 dalies a punkto 1-7 papunkciuose nurodyta 

8 
informacija; 

b) kai tai susij~ su Jungtinemis Valstijomis, informacij'! apie 2014 m. ir velesnius 

metus, kuri turi buti surinkta ir kuria butina pasikeisti, sudaro visa sio Susitarimo 2 straipsnio 

2 dalies b punkte nurodyta informacija. 

4. Neatsizvelgiant i sio straipsnio 3 dali ir vadovaujantis sio Susitarimo 6 straipsnio 4 

dalimi, Salys neprivalo rinkti informacijos apie kiekvienos pranestinos S'!skaitos, kuri'! nuo 

2014 m. birzelio 30 d. tvarko duomenis teikianti finansl! istaiga, atitinkamo asmens Lietuvos 

MMIN arba JAV MMIN ir tokia informacija keistis, jeigu toks mokesCil! moketojo 

identifikavimo numeris nenurodytas duomenis teikiancios finansl! istaigos apskaitoje. Tokiu 

atveju Salys renka informacij'! apie atitinkamo asmens gimimo dat'!, jeigu duomenis 

teikianCios finansl! istaigos apskaitoje yra nurodyta tokia gimimo data, ir keiciasi tokia 

informacija. 

5. Vadovaujantis sio straipsnio 3 ir 4 dalimis, sio Susitarimo 2 straipsnyje nurodyta 

informacija pasikeiciama per devynis menesius nuo kalendorinil! met\.!, apie kuriuos teikiama 

tokia informacija, pabaigos. 

6. Lietuvos ir Jungtinil! Valstijl! kompetentingos institucijos Konvencijos 27 

straipsnyje nustatyta abipuses sutarties ar susitarimo tvarka sudaro susitarim'!, kuriame: 

a) nustato sio Susitarimo 2 straipsnyje nurodytl! automatinil! mainl! prievolil! vykdymo 

tv ark'!; 

b) nustato sio Susitarimo 5 straipsniui igyvendinti butinas taisykles ir tv ark'!; ir 

c) nustato keitimosi informacija, kuri teikiama pagal sio Susitarimo 4 straipsnio 1 

dalies b punkt'!, tvark'!. 

7. Visai informacijai, kuria yra keiciamasi, taikoma konfidencialumo ir kita 

Konvencijoje nustatyta apsauga, iskaitant apsikeistos informacijos panaudojim'! ribojancias 

nuostatas. 

8. lsigaliojus siam Susitarimui, kiekviena kompetentinga institucija, isitikinusi, kad jos 

reikalavimus atitinka kitos kompetentingos institucijos jurisdikcijoje taikomos i) tinkamos 

apsaugos priemones, leidzianCios uztikrinti pagal si Susitarim'! gautos informacijos 

konfidencialum'l ir naudojim'! tik mokestiniais tikslais, ir ii) veiksmingo keitimosi informacija 

infrastruktura (iskaitant nustatytus procesus, kuriais uztikrinama, kad informacija butt! 

keiciamasi laiku, tiksliai ir konfidencialiai, veiksmingas ir patikimas rysio priemones, 

gebejim'! operatyviai spr~sti su mainais susijusius klausimus ir problemas ar reaguoti i 

prasymus keistis informacija, taip pat igyvendinti sio Susitarimo 5 straipsnio nuostatas), apie 

tai rastu informuoja ki~ kompetenting'l institucij'l. Kompetentingos institucijos s¥iningai 

siekia iki 2015 m. rugsejo men. surengti susitikim~ kuriame butt! nustatyta, kad kiekvienoje 

jurisdikcijoje butt! taikomos tokios apsaugos priemones ir sukurta infrastruktura. 

9. Salil! prievoles rinkti informacij'! ir ja keistis pagal sio Susitarimo 2 straipsni 

isigalioja paskutinio sio straipsnio 8 dalyje nurodyto rasytinio pranesimo dien'l. 

Neatsizvelgiant i tai, kas nurodyta pirmiau, jeigu Lietuvos kompetentinga institucija isitikina, 

kad Jungtinese Valstijose yra taikomos sio straipsnio 8 dalyje nurodytos apsaugos priemones 

ir infrastruktura, taCiau JAV kompetentingai institucijai reikia daugiau laiko isitikinti, kad 

Lietuvoje taikomos tokios apsaugos priemones ir infrastruktura, sio Susitarimo 2 priede 

nustatyta Lietuvos prievole rinkti informacij'l ir ja keistis isigalioja raSytinio pranesimo, kuri 

kompetentinga Lietuvos institucija pateikia JA V kompetentingai institucijai pagal sio 

straipsnio 8 dalies nuostatas, dien'l. 

9 
10. Sis Susitarimas nustoja galioti 2015 m. rugsejo 30 d., jeigu iki sios dienos kuriai 

nors Saliai pagal sio straipsnio 9 dalies nuostatas neisigalioja sio Susitarimo 2 straipsnis. 

4 straipsnis 

FATCA taikymas Lietuvos fmansq jstaigoms 

1. Duomenis teikianciu Lietuvos finansu istaigu vertinimas. Kiekviena duomenis 

teikianti Lietuvos finansq istaiga vertinama kaip atitinkanti reikalavimus ir jos lesoms 

netaikomi isskaiciuojamieji mokesCiai pagal JAV mokesCiq kodekso 1471 straipsni, jeigu 

Lietuva vykdo sio Susitarimo 2 ir 3 straipsniuose nustatytas duomenis teikianciq Lietuvos 

finansq istaigq prievoles; taip pat duomenis teikianti Lietuvos finansq istaiga: 

a) nurodo JAV pranestinas S<fSkaitas ir kasmet Lietuvos kompetentingai institucijai sio 

Susitarimo 3 straipsnyje nurodytu laiku ir budu teikia informacij<f, kuri turi buti teikiama 

pagal sio Susitarimo 2 straipsnio 2 dalies a punk1<f; 

b) Lietuvos kompetentingai institucijai kasmet teikia duomenis apie kiekvienos 

nedalyvaujanciosios finansq istaigos, kuriai ji atliko mokejimus, pavadinim<t ir bendr<f siq 

mokejimq dydi 2015 ir 2016 m. atskirai; 

c) nepazeidzia IRS FATCA tinklalapyje pateiktq taikytinq registracijos reikalavimq; 

d) jeigu duomenis teikianti Lietuvos finansq istaiga: i) veikia kaip kvalifikuotas 

tarpininkas (taikant JAV mokesCiq kodekso 1441 straipsnj), nusprendys prisiimti pagrindiny 

atsakomyby isskaiciuoti mokescius pagal JAV mokesciq kodekso A paantrastines dalies 3 

skyriq, ii) yra uzsienio bendrija, nusprendusi veikti kaip mokescius isskaiCiuojanti uzsienio 

bendrija (taikant JAV mokesCiq kodekso 1441 ir 1471 straipsnius), arba iii) yra uzsienio 

patikos fondas, nusprendys veikti kaip mokescius isskaiCiuojantis uzsienio patikos fondas 

(taikant JAV mokesCiq kodekso 1441 ir 1471 straipsnius), isskaiCiuoja 30 procentq mokesti 

nuo kiekvieno mokejimo, kuriam taikomi JA V isskaiCiuojamieji mokesciai, bet kuriai 

nedalyvaujanciajai finansq istaigai; 

e) jeigu duomenis teikianti Lietuvos finansq istaiga nenurodyta sio straipsnio 1 dalies 

d punkte ir atlieka mokejim<t arba veikia kaip tarpininkas atliekant mokejim<f, kuriam taikomi 

JA V isskaiciuojamieji mokesCiai, nedalyvaujanCiajai finansq istaigai, duomenis teikianti 

Lietuvos finansq istaiga tiesioginiam tokio mokejimo, kuriam taikomi JAV isskaiciuojamieji 

mokesciai, moketojui suteikia informacij<f, reikaling<f mokesCiams isskaiCiuoti ir duomenims 

apie si mokejim<t pateikti. 

Neatsizvelgiant i tai, kas nurodyta pirmiau, duomenis teikianCiai Lietuvos finansq 

istaigai, kuri neatitinka sio straipsnio 1 dalyje nustatytq S<flygq, netaikomas reikalavimas 

isskaiCiuoti mokesCius pagal JAV mokesciq kodekso 1471 straipsni, nebent JAV mokesCiq 

administratorius toki<t duomenis teikianci<t Lietuvos finansq istaig<t vertina kaip 

nedalyvaujanCil!i<t finansq istaig<t pagal sio Susitarimo 5 straipsnio 2 dalies b punkt<f. 

2. Nepaklusniems saskaitu turetojams skirtu taisykliu netaikymas. Jungtines 

Valstijos nereikalauja, kad duomenis teikianti Lietuvos finansq istaiga isskaiciuotq mokesCius 

pagal JAV mokesCiq kodekso 1471 arba 1472 straipsnius is nepaklusnaus S<fskaitos turetojo 

turimos S<fskaitos (kaip apibrezta JAV mokesCiq kodekso 1471 straipsnio d dalies 6 punkte) 

arba uzdarytq toki<t S<fSkait<t, jeigu JAV kompetentinga institucija gauna sio Susitarimo 2 

straipsnio 2 dalies a punkte nurodyt<t informacij<f apie si<t S<fskait<t pagal sio Susitarimo 3 

straipsnio nuostatas. 

3. Specialus Lietuvos pensiju planu vertinimas. Taikydamos JAV mokesciq kodekso 

10 
1471 arba 1472 straipsnius, Jungtines Yalstijos II priede nurodytus Lietuvos pensijq planus 

vertina kaip reikalavimus atitinkanCias UFl arba nuo mokesCiq atleistus tikruosius savininkus. 

Lietuvos pensijq planams priskiriamas Lietuvos isteigtas ar veikiantis ir Lietuvos 

regu1iuojamas ukio subjektas arba is anksto nustatytas sutartinis ar juridinis vienetas, kurio 

veikla skirta pensijq ismokoms uztikrinti arba pajamoms, kuriomis uztikrinamos sios 

ismokos, uzdirbti pagal Lietuvos istatymus, ir kurio imokos, platinimas, atskaitomybe, 

remimas ir apmokestinimas yra reguliuojami. 

4. Kitu reikalavimus atitinkanciu UFI ir nuo mokesciu atleisty tikryjy savininky 

identifikavimas ir vertinimas. Taikydamos JAY mokesciq kodekso 1471 straipsni, Jungtines 

Yalstijos kiekvienl:! duomenq neteikiancil:! Lietuvos finansq istaigl:! atitinkamai vertina kaip 

reikalavimus atitinkanCil:! UF1 arba nuo mokesciq atleistl:! tikrl:lii savininkl:!. 

5. Specialiosios taisykles, taikomos susiiusiems iikio subjektams ir filialams, kurie 

yra nedalyvaujanciosios finansu istaigos. Jeigu Lietuvos finansq istaiga, kitais atzvilgiais 

atitinkanti sio straipsnio 1 dalyje nurodytus reikalavimus arba apibudinta sio straipsnio 3 arba 

4 dalyje, turi susijusi Ukio subjektl:! arba filiall:!, veikianti jurisdikcijoje, kurioje toks susijys 

ukio subjektas ar filialas negali atitikti dalyvaujanCiosioms UFl ar reikalavimus 

atitinkanCioms UFl taikomq reikalavimq pagal JAY mokesciq kodekso 1471 straipsni arba 

turi susijusi ukio subjek~ ar filiall:!, kuris laikomas nedalyvaujanCi::Ua finansq istaiga vien tik 

todel, kad pagal JAY izdo departamento teises aktus riboto masto UFl ir riboto masto 

filialams nustojo galioti pereinamojo laikotarpio taisykle, laikoma, kad tokia Lietuvos finansq 

istaiga laikosi sio Susitarimo Sl:!lygq ir yra atitinkamai vertinama kaip reikalavimus atitinkanti 

UFl arba nuo mokesCiq atleistas tikrasis savininkas taikant JAY mokesCiq kodekso 1471 

straipsni, jeigu: 

a) Lietuvos finansq istaiga kiekvienl:! toki susijusi ukio subjektl:! arba filiall:! vertina 

kaip atskirl:! nedalyvaujanCil:lil:! finansq istaigl:! taikant visus siame Susitarime nustatytus 

duomenq teikimo ir mokesCiq isskaiciavimo reikalavimus, o kiekvienas toks susijys Ukio 

subjektas ar filialas mokesCiq isskaiCiavimo agentams prisistato kaip nedalyvaujanCioji 

finansq istaiga; 

b) kiekvienas toks susijys ukio subjektas ar filialas nurodo savo JAY Sl:!Skaitas ir teikia 

informacijl:! apie sias Sl:!skaitas pagal JAY mokesCiq kodekso 1471 straipsnio reikalavimus 

tiek, kiek tai leid:liama pagal susijusiam ukio subjektui ar filialui taikomus teises aktus; 

c) toks susijys ukio subjektas arba filialas specialiai nesistengia tvarkyti JAY Sl:!skaitq, 

kurias turi asmenys, kurie nera susijusio Ukio subjekto ar filialo jurisdikcijos rezidentai, ar 

Sl:!skaitq, kurias turi nedalyvaujanCiosios finansq istaigos, neisteigtos susijusio ukio subjekto 

ar filialo jurisdikcijoje, ir tokiu susijusiu Ukio subjektu ar filialu nesinaudoja Lietuvos finansq 

istaiga siekdama isvengti atitinkamai siame Susitarime arba JAY mokesciq kodekso 1471 

straipsnyje nustatytq prievoliq. 

6. Terminy derinimas. Neatsizvelgiant i sio Susitarimo 3 straipsnio 3 ir 5 dalis: 

a) Lietuva neprivalo rinkti informacijos apie kalendorinius metus, einanCius pnes 

kalendorinius metus, apie kuriuos panasil:! informacijl:! IRS turi pateikti dalyvaujanCiosios UFl 

pagal atitinkamus JAY izdo departamento teises aktus ir tokia informacija pasikeisti; 

b) Lietuva neprivalo pradeti keistis informacija iki dienos, iki kurios dalyvaujanCiosios 

UFl turi pateikti panaSil:! informacijl:! IRS pagal atitinkamus JAY izdo departamento teises 

aktus; 

c) Jungtines Yalstijos neprivalo rinkti informacijos apie kalendorinius metus, einanCius 

pries pirmuosius kalendorinius metus, apie kuriuos Lietuva turi surinkti informacijl:! ir tokia 

11 
informacija pasikeisti; 

d) Jungtines Valstijos neprivalo pradeti keistis informacija iki dienos, iki kurios 

Lietuva turi pradeti keistis informacija. 

7. Apibrezciu derinimas su JAV iZdo departamento teises aktais. Neatsizvelgiant i 

sio Susitarimo 1 straipsnj ir sio Susitarimo prieduose pateiktas apibreztis, Lietuva, 

jgyvendindama sj Susitarim'!, gali taikyti, taip pat 1eisti Lietuvos finansll jstaigoms taikyti 

atitinkamll JAV izdo departamento teises aktll apibreztj, u:Zuot taikius atitinkam'! sio 

Susitarimo apibrezti, jei toks taikymas nepazeistll sio Susitarimo tikslll. 

5 straipsnis 

Bendradarbiavimas reikalavimq atitikimo ir priverstinio vykdymo srityse 

1. Neesmines ir administracines klaidos. Kompetentinga institucija pranesa kitos 

Salies kompetentingai institucijai, jei pirmiau mineta kompetentinga institucija turi pagrindo 

jtarti, kad del administracinill klaidll ar kitll neesminill klaidll galejo buti pateikti neteisingi 

arba neissamus duomenys arba kitaip pa:leistas sis Susitarimas. Tos kitos Salies 

kompetentinga institucija taiko savo nacionaliny teisy (iskaitant taikomas baudas), kad gautll 

teising'! ir (arba) vis'! informacij'! ar kad istaisytll kitus sio Susitarimo pazeidirnus. 

2. Esminis pazeidimas. 

a) Kornpetentinga institucija informuoja kitos Salies kornpetenting'! institucij'!, jeigu 

pirrniau rnineta kornpetentinga institucija nustato, kad duornenis teikianti finansll jstaiga kitoje 

jurisdikcijoje is esrnes nevykdo siame Susitarirne nustatytll prievolill. Kitos Salies 

kornpetentinga institucija pranesirne nurod~ esrnini pa:leidirn'! nagrineja vadovaudamasi 

nacionalines teises aktais (iskaitant taikornas nuobaudas). 

b) Jeigu per 18 menesill nuo pirmo pranesirno apie esrninj pazeidirn'! tokiais 

priverstinio vykdyrno veiksrnais neiStaisornas duornenis teikianCios Lietuvos finansll jstaigos 

pazeidirnas, Jungtines Valstijos duornenis teikianci'! Lietuvos finansll jstaig'! vertina kaip 

nedalyvaujanCi'!i'! finansll jstaig'!, kaip nustatyta sio straipsnio 2 dalies b punkte. 

3. Naudoiimasis nepriklausomais paslaugu teikejais. Kiekviena Salis gali leisti 

duomenis teikianciorns finansll istaigorns naudotis nepriklausornais paslaugll teikejais 

vykdant prievoles, kurias tokioms duomenis teikianCiorns finansll jstaigorns nustato Salis, 

kaip nustatyta siame Susitarime, taciau uz sill prievolill vykdyrn'! atsako paCios duornenis 

teikianCios finansll jstaigos. 

4. Vengimo prevencija. Salys jgyvendina atitinkarnus reikalavirnus, uzkertanCius 

keli'! finanSll jstaigorns taikyti toki'! praktik'!, kuri leistll apeiti siarne Susitarirne nustatyt'! 

inforrnacijos teikirno reikalavim'!. 

6 straipsnis 

Bendras isipareigojimas toliau gerinti keitimosi informacija veiksmingumq ir skaidrumq 

1. Savitarpiskumas. Jungtinill Valstijll Vyriausybe pripa:ljsta, kad reikia uZtikrinti 

analogisk'! autornatinio keitirnosi informacija su Lietuva lygj. Jungtinill Valstijll Vyriausybe 

jsipareigoja toliau didinti skaidrurn'! ir gerinti keitirn'!5i inforrnacija su Lietuva siekdama 

patvirtinti taisykles, rerndarna atitinkarnq teises aktq leidyb'! ir pritardarna atitinkamierns 

teises aktarns, kurie leistll uztikrinti toki analogisk'! autornatinio keitirnosi informacija lygj. 

12 
2. Tarpiniu mokeiimu ir bendru pajamu vertinimas. Salys isipareigoja dirbti kartu, 

taip pat su bendradarbiaujanCiomis jurisdikcijomis, ir sukurti praktint( bei veiksming~ 

altematyvi~ uzs1enio tarpinil! mokejiml! bei bendfl! pajaml! apmokestinimo 

isskaiCiuojamaisiais mokesciais politikos tiksll! igyvendinimo metodik~, kuri leistl! sumaiinti 

nast~. 

3. Bendro informacijos teikimo ir keitimosi informacija modelio sukiirimas. Salys 

stengsis bendradarbiauti su bendradarbiaujanciomis jurisdikcijomis, Ekonominio 

bendradarbiavimo ir pletros organizacija ir Europos S(jjunga siekdamos pritaikyti sio 

Susitarimo ir kitl! Jungtinil! Valstijl! bei bendradarbiaujancil! jurisdikcijl! susitariml! s~lygas 

prie bendro automatinio keitimosi informacija modelio, iskaitant finansl! jstaigl! duomenl! 

teikimo ir issamaus patikrinimo standartl! parengim~. 

4. Nuo 2014 m. birielio 30 d. tvarkomu saskaitu dokumentaciia. Atsizvelgiant i 

pranestinas s~skaitas, kurios nuo 2014 m. birzelio 30 d. tvarkomos duomenis teikiancios 

finansl! istaigos: 

a) Jungtines Valstijos jsipareigoja iki 2017 m. sausio 1 d. nustatyti taisykles, pagal 

kurias duomenis teikiancios JAV finansl! jstaigos turetl! issiaiskinti ir nurodyti kiekvieno 

Lietuvos pranestinos s~skaitos turetojo Lietuvos MMIN, kaip to reikalaujama pagal sio 

Susitarimo 2 straipsnio 2 dalies b punkto 1 papunkti, teikiant duomenis apie 2017 m. ir 

velesnius metus; 

b) Lietuva jsipareigoja iki 2017 m. sausio 1 d. nustatyti taisykles, pagal kurias 

duomenis teikiancios Lietuvos finansl! istaigos turetl! issiaiskinti ir nurodyti kiekvieno 

nurodytojo JAV asmens JAV MMIN, kaip to reikalaujama pagal sio Susitarimo 2 straipsnio 2 

dalies a punkto 1 papunkti, teikiant duomenis apie 2017 m. ir velesnius metus. 

7 straipsnis 

Nuoseklus F ATCA taikymas bendradarbiaujancioms jurisdikcijoms 

1. Lietuvai leidziama pasinaudoti sio Susitarimo 4 straipsnio arba I priedo s~lygomis, 

susijusiomis su FATCA taikymu Lietuvos finansl! jstaigai, kurios yra palankesnes nei 

suteiktos kitai bendradarbiaujanciai jurisdikcijai pagal pasirasyt~ dvisali susitarim~, pagal kuri 

kita bendradarbiaujanti jurisdikcija isipareigoja prisiimti tokius pat sio Susitarimo 2 ir 3 

straipsniuose nustatytus jsipareigojimus kaip ir Lietuva, ir taikant tas pacias tame susitarime ir 

sio Susitarimo 5-9 straipsniuose nurodytas s~lygas. 

2. Jungtines Valstijos informuoja Lietuv~ apie tokias palankesnes s~lygas, o tokios 

palankesnes s~lygos taikomos automatiskai pagal si Susitarim~ taip, tarsi tokios s~lygos buvo 

nurodytos siame Susitarime ir isigaliojo nuo susitarimo, kuriame nustatytos palankesnes 

s~lygos, pasirasymo dienos, nebent Lietuva rastu atsisako tokias s~lygas taikyti. 

8 straipsnis 

Konsultacijos ir pakeitimai 

1. Kilus sio Susitarimo igyvendinimo sunkuml!, bet kuri Salis gali paprasyti 

konsultacijl! priemonems, kurios uztikrintl! sio Susitarimo igyvendinim~, parengti. 

2. Sis Susitarimas gali buti keiCiamas rasytiniu abipusiu Salil! susitarimu. Jei 

nesusitarta kitaip, toks pakeitimas isigalioja sio Susitarimo 10 straipsnio 1 dalyje nustatyta 

tvarka. 

13 
9 straipsnis 

Priedai 

Priedai yra neatskiriama sio Susitarimo dalis. 

10 straipsnis 

Susitarimo galiojimo trukme 

1. Sis Susitarimas isigalioja Lietuvos rasytinio pranesimo Jungtinems Valstijoms, kad 

Lietuva atliko butinas siam Susitarimui jsigalioti vidaus proceduras, dien£!. 

2. Kiekviena Salis gali nutraukti sj Susitarim£! rastu pranesdama apie jo nutraukim£! 

kitai Saliai. Sutarties nutraukimas jsigalioja pirm£! menesio, prasidedanCio pasibaigus 12 

menesiq laikotarpiui nuo pranesimo apie nutraukim£! dienos, dien£!. 

3. Iki 2016 m. gruodzio 31 d. Salys prireikus s£!Ziningai konsultuojasi del sio 

Susitarimo pakeitimq, taip parodydamos sio Susitarimo 6 straipsnyje nustatytq jsipareigojimq 

jgyvendinimo pa.Zang£!. 

Tai patvirtindami, toliau nurodyti atitinkamq Vyriausybiq tinkamai jgalioti asmenys 

pasirase sj Susitarim£!. 

Pasirasyta 20 14m. ~~~&~ _gpi. ~~ dviem autentiskais egzemplioriais 

anglq ir lietuviq kalbomis. v 

JUNGTINil)AMERIKOS VALSTIJl) 

VYRIAUSYBESVARDU 

~~$1~ 

14 

LIETUVOS RESPUBLIKOS 

VYRIAUSYBESVARDU 
JSIPAREIGOJIMAS ATLIKTI ISSAMlJ PATIKRINIMf\, 

SIEKIANT NUSTATYTI IR PATEIKTI DUOMENIS 

I priedas 

APIE JAV PRANESTINAS Sf\SKAITAS IR APIE TAM TIKROMS 

NEDALYVAUJANCIOSIOMS FINANSlJ JSTAIGOMS ATLIEKAMUS MOKEJIMUS 

I. Bendrosios nuostatos. 

A. Lietuva reikalauja, kad duomenis teikiancios Lietuvos finansq jstaigos taikytq 

siame I priede nustatytas issamaus patikrinimo procedirras, siekiant nustatyti JAV pranestinas 

SC!skaitas ir nedalyvaujanCil!iq finansq jstaigq turimas SC!skaitas. 

B. ~Harne Susitarime: 

1. Visas sumas doleriais yra nurodytos JAV doleriais ir turi buti aiskinamos taip 

kaip tokios pat sumas kita valiuta. 

2. Jeigu siame Priede nenustatyta kitaip, SC!skaitos likutis arba suma yra 

nustatoma paskutincr kalendoriniq metq ar kito atitinkamo ataskaitinio laikotarpio dien'!. 

3. Jei pagal sj I pried'! likutis arba sumas riba turi buti nustatoma 2014 m. birzelio 

30 d., atitinkamas likutis ar suma nustatoma t'! dien'! arba ataskaitinio laikotarpio, kuris 

baigiasi pries pat 2014 m. birzelio 30 d., paskutincr dien'!, o jei pagal sj I pried'! likutis arba 

sumas riba turi buti nustatoma paskutincr kalendoriniq metq dien'!, atitinkamas likutis ar suma 

nustatoma kalendoriniq metq ar kito atitinkamo ataskaitinio laikotarpio paskutincr dien'!. 

4. Remiantis sio I priedo II straipsnio E dalies 1 punktu, SC!Skaita pradedama 

laikyti JAV pranestina S'!Skaita dien'!, kuri'!, atlikus siame I priede nustatytas issamaus 

patikrinimo procedirras, nustatoma, jog tokia SC!Skaita yra pranestina. 

5. ISskyrus atvejus, kai nustatyta kitaip, informacija apie JAV pranestin'! S'!skait'! 

pateikiama kiekvienais metais; su kiekvienais ataskaitiniais metais susijusi informacija turi 

buti pateikiama kitais kalendoriniais metais. 

C. Lietuva, kaip altematyv'! visose sio I priedo dalyse aprasytoms proceduroms, 

gali leisti duomenis teikianCioms Lietuvos finansq jstaigoms taikyti atitinkamuose JAV izdo 

reglamentuose aprasytas proceduras, siekdama nustatyti, ar SC!skaita yra JAV pranestina 

SC!skaita ar nedalyvaujanCiosios finansq jstaigos turima SC!skaita. Lietuva gali leisti duomenis 

teikiancioms Lietuvos finansq jstaigoms pasirinkti is minetq altematyvq kiekvienai sio I 

priedo daliai atskirai, atsizvelgiant i visas atitinkamas finansines SC!Skaitas arba atskirai 

atsizvelgiant i kuri'! nors aiskiai nustatyt'! tokiq SC!Skaitq grupcr (pvz., pagal veiklos sriti arba 

pagal viet'!, kurioje laikoma SC!Skaita). 

II. .Jau turimos asmenines saskaitos. Norint nustatyti, kokios asmenq jau 

turimos SC!skaitos (toliau - jau esanCios asmenines SC!skaitos) yra JAV pranestinos SC!skaitos, 

taikomos toliau pateiktos taisykles ir procedirros. 

A. Saskaitos, kuriu nereikia perziureti ar nustatyti ir apie kurias nereikia 

pranesti. Jei duomenis teikianti Lietuvos finansq jstaiga pasirenka kit'! altematyv'! del visq 

jau esanciq asmeniniq SC!skaitq arba atskirai del kurios nors aiskiai nustatytos tokiq S'!skaitq 

grupes Gei taip pasirinkti leidziama pagal Lietuvoje galiojancias jgyvendinimo taisykles), 
toliau nurodytqjq jau turimq asmeniniq s~skaitq nereikalaujama perziilreti, nustatyti ar apie 

jas pranesti kaip apie JAV pranestinas s~skaitas: 

1. Remiantis sio straipsnio E dalies 2 punktu, jau turima asmenine s~skaita, 

kurios likutis arba suma 2014 m. birzelio 30 d. nevirsija 50 000 USD. 

2. Remiantis sio straipsnio E dalies 2 punktu, jau turima asmenine s~skaita, kuri 

yra kaupiamojo draudimo sutartis arba anuiteto sutartis ir kurios likutis arba suma 2014 m. 

birzelio 30 d. yra 250 000 USD arba mazesne. 

3. Jau turima asmenine s~skaita, kuri yra kaupiamojo draudimo sutartis arba 

anuiteto sutartis, jei Lietuvos arba Jungtiniq Amerikos Valstijq jstatymais arba kitais teises 

aktais veiksmingai u:lkertamas kelias toki~ kaupiamojo draudimo sutarti arba anuiteto sutarti 

parduoti JAV rezidentams (pvz., jei atitinkama finansq jstaiga neturi pagal JAV istatymus 

privalomos registracijos, o pagal Lietuvos istatymus reikalaujama pateikti duomenis arba 

isskaiciuoti mokesCius, atsizvelgiant i Lietuvos rezidentll turimus draudimo produktus). 

4. Indelio S¥kaita, kurios likutis yra 50 000 USD arba ma:lesnis. 

B. Jau turimu asmeniniu saskaitu. kuriu likutis arba suma 2014 m. birielio 

30 d. virsiia 50 000 USD (250 000 USD. jei tai yra kaupiamojo draudimo sutartis arba 

anuiteto sutartis), taciau nevirsiia 1 000 000 USD (toliau - mazesnes vertes saskaitos), 

periiuros procedura. 

1. Elektronine duomenu paieska. Duomenis teikianti Lietuvos finansq istaiga 

turi perziureti savo turimus elektroninius duomenis, kad nustatytq, ar juose nera tokiq su JAV 

susijusiq irodymq: 

a) s~skaitos turetojas nustatomas kaip JAV pilietis arba JAV rezidentas, 

b) aiskiai nustatoma, kad s~skaitos turetojo gimimo vieta yra JAV, 

c) dabartinis korespondencijos gavimo arba gyvenamosios vietos adresas yra JAV 

(iskaitant JAV esanCi~ pasto dezutt(), 

d) dabartinis telefono numeris yra JAV telefono numeris, 

e) galiojantys nurodymai pervesti pinigines lesas i Jungtinese Amerikos Valstijose 

esanci~ s~skait~, 

f) tuo metu galiojantis igaliojimas arba igaliojimas pasirasyti, suteiktas asmeniui, 

turinciam J AV adres~, arba 

g) adresas, kuriame nurodyta ,perduoti" arba ,laikyti korespondencij~ pasto 

skyriuje", ir tai yra vienintelis s~skaitos turetojo adresas, kuri turi duomenis teikianti Lietuvos 

finansq istaiga. Jei tai yra jau turima asmenine s~skaita, kuri yra ma:lesnes vertes s~skaita, uz 

Jungtiniq Amerikos Valstijq ribq esantis adresas, kuriame nurodyta ,perduoti", arba adresas, 

kuriame nurodyta ,laikyti korespondencij~ pasto skyriuje", nelaikomas su JAV susijusiu 

irodymu. 

2. Jei atliekant elektronint( paiesk~ nerandama jokill sio straipsnio B dalies 1 

punkte isvardytll su JAV susijusiq irodymq, nebutina imtis jokill tolesnill veiksmll tol, kol 

nepasikeiCia aplinkybes ir neatsiranda vienas ar keli su JAV susijy irodymai, siejami su 

S¥kaita, arba kol s~skaita netampa sio straipsnio D dalyje nurodyta dideles vertes S¥kaita. 

3. Jei atliekant elektronint( paiesk~ randami kokie nors sio straipsnio B dalies 1 

punkte isvardyti su JAV susijt( irodymai, arba jei pasikeicia aplinkybes ir atsiranda vienas arba 

keli su JAV susijt( irodymai, siejami su s~skaita, duomenis teikianti Lietuvos finansq istaiga 

turi toki~ s~skai~ laikyti JAV pranestina s~skaita, isskyrus atvejus, kai ji nusprendzia taikyti 

2 
sio straipsnio B dalies 4 punkt'!- ir jei tokiai S'!-Skaitai galioja viena is minetame punkte 

nurodytq isimCiq. 

4. Duomenis teikianti Lietuvos finansq jstaiga, nustaciusi sio straipsnio B dalies 1 

punkte nurodytus su JAV susijusius jrodymus, neprivalo S<lskaitos laikyti JAV pranestina 

S'!-skaita, jei: 

a) kai informacija apie S'!-Skaitos turetoj<l aiskiai rodo, kad jo gimimo vieta yra 

JA V, duomenis teikianti Lietuvos finansq jstaiga gauna arba anksciau buvo perzimejusi ir turi 

tokius dokumentus: 

1) S'!-skaitos turetojo patvirtinim'!-, kad jis mokesciq mokejimo tikslu nera nei JAV 

pilietis, nei JAV rezidentas (tai gali buti IRS W-8 forma arba kuri nors kita sutarta panasi 

forma), 

2) pas'!, kuris nera JAV piliecio pasas, arba kokj nors kit'! valstybes isduot'!- tapatybes 

patvirtinimo dokument'!-, jrodantj, kad S'!-skaitos turetojas yra kurios nors kitos valstybes, 

isskyrus JAV, pilietis, 

3) S'!-skaitos turetojo Jungtiniq Amerikos Valstijq pilietybes netekimo paiymejimo 

kopij'!- arba pagrjst'!- paaiskinim'!-: 

a) kodel S'!-skaitos turetojas neturi tokio paiymejimo, nors ir atsisake JAV pilietybes, 

arba 

b) kodel s'!-skaitos turetojui nebuvo suteikta JAV pilietybe gimimo momentu. 

b) kai informacijoje apie S<lskaitos turetoj<l pateikiamas dabartinis korespondencijos 

gavimo arba gyvenamosios vietos adresas JA V, arba vienas ar keli telefono numeriai, kurie 

yra JAV telefono numeriai ir kurie yra vieninteliai su sqskaita susijf! telefono numeriai, 

duomenis teikianti Lietuvos finansq jstaiga gauna arba anksciau buvo perzimejusi ir turi 

tokius dokumentus: 

1) S'!-Skaitos turetojo patvirtinim'!-, kad jis mokesciq mokejimo tikslais nera nei JAV 

pilietis, nei JAV rezidentas (tai gali buti IRS W-8 forma arba kuri nors kita sutarta panasi 

forma), 

2) sio I priedo VI straipsnio D dalyje nurodytus dokumentus, kuriais jrodoma, kad 

S'!-skaitos turetojas nera JAV pilietis. 

c) kai informacijoje apie S'!-skaitos turetoj<l yra galiojantys nurodymai pervesti 

pinigines Lesas j Jungtinese Amerikos Valstijose esanciq sqskaitq, duomenis teikianti 

Lietuvos finansq jstaiga gauna arba anksCiau buvo perzimejusi ir turi tokius dokumentus: 

1) S'!-skaitos turetojo patvirtinim'!-, kad jis mokesCiq mokejimo tikslais nera nei JAV 

pilietis, nei JAV rezidentas (tai gali buti IRS W-8 forma arba kuri nors kita sutarta panasi 

forma), 

2) sio I priedo VI straipsnio D dalyje nurodytus dokumentus, kuriais jrodoma, kad 

S'!-Skaitos turetojas nera JAV pilietis. 

d) kai informacijoje apie S'!-skaitos turetoj<l yra siuo momentu JAV adresq 

turinciam asmeniui suteiktas galiojantis jgaliojimas arba jgaliojimas pasirasyti, nurodomas 

adresas, kuriame nurodyta ,perduoti" arba ,laikyti korespondencijq pasto skyriuje", ir tai 

yra vienintelis nustatytas sqskaitos turetojo adresas, arba nurodomas vienas ar keli telefono 

numeriai, kurie yra JAV telefono numeriai Oei su sqskaita taip pat yra siejamas ir ne JAV 

telefono numeris), duomenis teikianti Lietuvos finansq jstaiga gauna arba anksCiau buvo 

perziurejusi ir turi tokius dokumentus: 

3 
1) SC!skaitos turetojo patvirtinim'!, kadjis mokesCiq mokejimo tikslais nera nei JAV 

pilietis, nei JAV rezidentas (tai gali buti IRS W-8 forma arba kuri nors kita sutarta panasi 

forma), arba 

2) sio I priedo VI straipsnio D dalyje nurodytus dokumentus, kuriais jrodoma, kad 

SC!skaitos turetojas nera JAV pilietis. 

C. Papildomos procedfiros, taikomos jau turimoms asmeninems saskaitoms, 

kurios yra mazesnes vertes saskaitos. 

1. Iki 2016 m. birzelio 30 d. turi buti liZbaigtos perziilreti jau turimos asmenines 

SC!skaitos, kurios yra maZesnes vertes SC!skaitos, siekiant nustatyti su JAV susijusius jrodymus. 

2. Jei pasikeiCia su jau turima asmenine SC!skaita, kuri yra maZesnes vertes 

SC!skaita, susijusios aplinkybes, ir atsiranda vienas arba keli sio straipsnio B dalies 1 punkte 

nurodyti su JAV susijy jrodymai, siejami su SC!skaita, duomenis teikianti Lietuvos finansq 

jstaiga turi toki'! SC!Skait'! laikyti J AV pranestina SC!Skaita, isskyrus atvej us, kai taikomas sio 

straipsnio B dalies 4 punktas. 

3. Isskyrus sio straipsnio A dalies 4 punkte minimas indelio S'!Skaitas, visos jau 

turimos asmenines SC!skaitos, kurios pagal sio straipsnio nuostatas pripaZintos JAV 

pranestinomis S'!skaitomis, bus laikomos JAV pranestinomis SC!skaitomis visais paskesniais 

metais, isskyrus atvejus, kai SC!skaitos turetojas nustoja buti nurodytuoju JAV asmeniu. 

D. .Jau turimu asmeniniu saskaitu, kuriu likutis arba suma 2014 m. birielio 

30 d. arba 2015 m. ar bet kuriu paskesniy mety gruodzio 31 d. virsiia 1 000 000 USD 

(toliau - dideles vertes saskaita), grieztesnes periiuros procedfiros. 

1. Elektronine duomeny paieska. Duomenis teikianti Lietuvos finansq jstaiga 

turi perziilreti savo turimus elektroninius duomenis, kad nustatytq, ar juose nera sio straipsnio 

B dalies 1 punkte nurodytq su JAV susijusiq jrodymq. 

2. Paieska popieriniuose dokumentuose. Jei duomenis teikianCios Lietuvos 

finansq jstaigos elektroninese paieskos duomenq bazese yra laukai atitinkamiems jrasams ir 

yra saugoma visa sio straipsnio D dalies 3 punkte nurodyta informacija, toliau jokia paieska 

popieriniuose dokumentuose neatliekama. Jei elektroninese duomenq bazese visos sios 

informacijos nera (kai tai susijy su dideles vertes SC!skaita), duomenis teikianti Lietuvos 

finansq jstaiga taip pat turi perziilreti turim'! kliento pagrindiny byl'! ir toliau nurodytuosius 

dokumentus (jei jq nera turimoje pagrindineje byloje), kurie susijy su SC!skaita ir kurie buvo 

pateikti duomenis teikianCiai Lietuvos finansq jstaigai per pastaruosius penkerius metus, kad 

nustatytq, ar juose nera sio straipsnio B dalies 1 punkte nurodytq su JAV susijusiq jrodymq: 

a) su SC!skaita susijusius surinktus pacius naujausius dokumentinius jrodymus, 

b) paCi'! naujausi'! S'!Skaitos atidarymo sutarti arba dokumentus, 

c) paCius naujausius dokumentus, kuriuos duomenis teikianti Lietuvos finansq 

jstaiga gavo taikydama pinigq plovimo prevencijos procedilras I procedilras ,paZink savo 

klient'!" ar kitais reguliavimo tikslais, 

d) visus tuo momentu galiojanCius jgaliojimus ar jgaliojimo pasirasyti formas, 

e) visus tuo momentu galiojancius nurodymus pervesti pinigines lesas. 

3. ISimtys, taikomos, kai duomeny bazese yra pakankamai informaciios. 

Duomenis teikianti Lietuvos finansq jstaiga neprivalo atlikti sio straipsnio D dalies 2 punkte 

aprasytos paieskos popieriniuose dokumentuose, jei duomenis teikianti Lietuvos finansq 

jstaiga turi elektroniniu budu prieinam'! toki'! informacij'!: 

4 
a) S(!skaitos turetojo pilietybe arba rezidento statusas, 

b) S(!skaitos turetojo gyvenamosios vietos adresas ir korespondencijos gavimo 

adresas, kuris tuo momentu yra duomenis teikiancios Lietuvos finansq istaigos irasuose, 

c) S(!skaitos turetojo telefono numeris (numeriai), jei yra, kuris (kurie) tuo 

momentu yra duomenis teikiancios Lietuvos finansq istaigos irasuose, 

d) ar tebegalioja nurodymai pervesti S(!skaitoje esancias pinigines lesas i kit(! 

S(!Skait(! (iskaitant s(!skait(!, kuri yra kitame duomenis teikiancios Lietuvos finansq istaigos 

filiale ar kitoje finansq istaigoje), 

e) ar tuo momentu galiojanCiame S(!skaitos turetojo adrese yra nurodyta 

,perduoti" arba ,laikyti korespondencij(! pasta skyriuje", 

f) ar yra koks nors su S(!Skaita susijt(s igaliojimas ar igaliojimas pasirasyti 

S(!Skait(!. 

4. Santykiu su klientais vadovo uzklausa del faktines informaciios. Be pirma 

nurodytosios elektronines paieskos ir paieskos popieriniuose dokumentuose, duomenis 

teikianti Lietuvos finansq istaiga kiekvien(! santykiq su klientais vadovui priskirt(! dideles 

vertes s(!skait(! (iskaitant su tokia dideles vertes S(!Skaita sujungt(! finansint( S(!skait(!) privalo 

laikyti JAV pranestina S(!skaita, jei santykiq su klientais vadovas turi faktines informacijos, 

kad S(!skaitos turetojas yra nurodytasis JAV asmuo. 

5. Su JAV susiiusiu irodymu nustatymo rezultatas. 

a) Jei atliekant grie:ltesnt( pirma nurodyt(! dideles vertes s(!skaitq perztur(! 

nenustatoma jokiq sio straipsnio B dalies 1 punkte isvardytq su JAV susijusiq irodymq, ir jei 

nera nustatoma, kad S(!skaita priklauso nurodytajam JAV asmeniui, kaip nurodyta sio 

straipsnio D dalies 4 punkte, nereikia imtis jokiq tolesniq veiksmq tol, kol nepasikeicia 

aplinkybes ir neatsiranda vienas arba keli su JAV susijt( irodymai, siejami su s(!skaita. 

b) J ei atliekant pirma nurodyt(! grieztesnt( dideles vertes s(!skaitq perziilr(! 

surandama kokiq nors sio straipsnio B dalies 1 punkte iSvardytq su JAV susijusiq irodymq, 

arba jei veliau pasikeicia aplinkybes ir atsiranda vienas arba keli su JAV susijt( irodymai, 

siejami su S(!skaita, duomenis teikianti Lietuvos finansq istaiga turi toki(! S(!skait(! laikyti JAV 

pranestina S(!skaita, isskyrus atvejus, kai ji nusprendzia taikyti sio straipsnio B dalies 4 punkt(! 

ir jei tokiai S(!skaitai galioja viena is minetame papunktyje nurodytq isimciq. 

c) ISskyrus sio straipsnio A dalies 4 punkte minimas indelio S(!Skaitas, visas jau 

turimos asmenines S(!skaitos, kurios pagal sio straipsnio nuostatas pripaiintos JAV 

pranestinomis S(!skaitomis, bus laikomos JAV pranestinomis S(!Skaitomis visais paskesniais 

metais, isskyrus atvejus, kai S(!skaitos turetojas nustoja buti nurodytuoju JAV asmeniu. 

E. Papildomos dideles vertes saskaitoms taikomos proceduros. 

1. Jei jau turima asmenine S(!skaita 2014 m. birzelio 30 d. yra dideles vertes 

S(!skaita, duomenis teikiancios Lietuvos finansq istaigos privalo iki 2015 m. birzelio 30 d. 

atlikti grieztesnes sio straipsnio D dalyje nurodytos tokios S(!Skaitos perziilros procedilras. Jei 

atlikus toki(! perziilr(! si S(!Skaita 2014 m. gruodzio 31 d. ar iki sios datos pripaiistama JAV 

pranestina S(!skaita, duomenis teikianCios Lietuvos finansq istaigos pirmojoje ataskaitoje apie 

toki(! S(!skait(! ir veliau kasmet privalo pateikti reikiam(! su 2014 m. susijusi(! informacij(! apie 

S(!skait(!. Kai tai susijt( su S(!skaita, kuri pripaiistama JAV pranestina S(!skaita po 2014 m. 

gruodzio 31 d. ir 2015 m. birzelio 30 d. arb a iki sios datos, duomenis teikianti Lietuvos 

finansq istaiga neprivalo teikti su 2014 m. susijusios informacijos apie toki(! S(!skait(!, taCiau 

visais paskesniais metais kasmet privalo teikti informacij(! apie s(!skait(!. 

5 
2. Jei jau turima asmenine s~skaita 2014 m. birzelio 30 d. nera dideles vertes 

s~skaita, taCiau dideles vertes s~skaita tampa paskutini'!i~ 2015 m. ar bet kuriq kitq 

kalendoriniq metq dien~, duomenis teikianCios Lietuvos finansq istaiga privalo per sesis 

menesius nuo kalendoriniq metq, kuriais tokia s~skaita tampa dideles vertes s~skaita, 

paskutiniosios dienos atlikti sio straipsnio D dalyje nurodytas grieZtesnes tokios s~skaitos 

perziuros procedilras. Jei atlikus toki~ pediilr~ si s~skaita pripaZistama JAV pranestina 

s~skaita, duomenis teikianti Lietuvos finansq istaiga privalo pateikti reikiam~ informacij~ apie 

toki~ s~skait~, susijusi~ su metais, kuriais ji yra pripaZjstama JAV pranestina s~skaita, o visais 

paskesniais metais tokia informacija turi buti teikiama kiekvienais metais, isskyrus atvejus, 

kai SC!skaitos turetojas nustoja buti nurodytuoju JAY asmeniu. 

3. Kai duomenis teikianti Lietuvos finansq jstaiga atliks sio straipsnio D dalyje 

nurodytas grieztesnes dideles vertes s~skaitos perziilros procedilras, ne vienais paskesniais 

metais ji neprivales vel atlikti siq grieZtesniq tos paCios dideles vertes s~skaitos perziilros 

procedilrq, isskyrus tik reikalavim~ pateikti santykiq su klientais vadovui sio straipsnio D 

dalies 4 punkte minim~ u.Zklaus~ del sios s~skaitos. 

4. Jei pasikeiCia su dideles vertes s~skaita susijusios aplinkybes ir atsiranda 

vienas arba keli sio straipsnio B dalies 1 punkte nurodyti su JAV susijy jrodymai, siejami su 

s~skaita, duomenis teikianti Lietuvos finansq jstaiga turi toki~ s~skait~ laikyti JAV pranestina 

s~skaita, isskyrus atvejus, kai ji nusprendzia taikyti sio straipsnio B dalies 4 punkt~ ir jei 

tokiai s~skaitai galioja viena is minetame punkte nurodytq isimciq. 

5. Duomenis teikianti Lietuvos finansq jstaiga privalo jgyvendinti proceduras, 

kad u.Ztikrintq, jog santykiq su klientais vadovas galetq nustatyti bet koki su s~skaita susijusiq 

aplinkybiq pasikeitim~. Pavyzdziui, jei santykiq su klientais vadovui pranesama, kad s~skaitos 

turetojas turi nauj~ korespondencijos gavimo adres~ Jungtinese Amerikos Valstijose, 

duomenis teikianti Lietuvos finansq jstaiga privalo toki nauj~ adres~ laikyti pasikeitusiomis 

aplinkybemis ir, jei ji nusprendzia taikyti sio straipsnio B dalies 4 punkt~, privalo is s~skaitos 

turetojo gauti atitinkamus dokumentus. 

F. Jau turimos asmenines saskaitos, kurios buvo patvirtintos dokumentais 

tam tikru kitu tikslu. Jei s~skaitos turetojas, vykdydamas savo isipareigojimus pagal 

kvalifikuoto tarpininko, mokescius isskaiciuojancios uzsienio bendrijos arba mokesCius 

isskaiCiuojanCios uzsienio patikos susitarim~ su IRS, arba vykdydamas jsipareigojimus pagal 

Jungtiniq Amerikos Valstijq kodekso 26 antrastines dalies 61 skyriq, duomenis teikianCiai 

Lietuvos finansq jstaigai jau anksCiau pateike dokumentus, kad butq pripaZinta, jog jis nera 

nei JAV pilietis, nei JAV rezidentas, duomenis teikianti Lietuvos finansq jstaiga neprivalo 

atlikti sio straipsnio B dalies 1 punkte nurodytq procedilrq maZesnes vertes s~skaitq atzvilgiu 

ar sio straipsnio D dalies 1-3 punktuose nurodytq procedilrq dideles vertes s~skaitq atzvilgiu. 

III. Naujos asmenines saskaitos. Norint nustatyti, kokios is asmenq turimq 

finansiniq s~skaitq, kurios buvo atidarytos 2014 m. liepos 1 d. arba veliau (toliau - naujos 

asmenines s~skaitos), yra JAV pranestinos s~skaitos, taikomos toliau pateiktos taisykles ir 

procedilros. 

A. Saskaitos, kuriu neprivaloma periiureti ar nustatyti ir apie kurias 

neprivaloma pranesti. Jei duomenis teikianti Lietuvos finansq jstaiga pasirenka kitaip del 

visq naujq asmeniniq s~kaitq arba atskirai del kurios nors aiskiai nustatytos tokiq s~skaitq 

gropes Qei taip pasirinkti leidziama pagal Lietuvoje galiojancias jgyvendinimo taisykles), 

toliau nurodytqjq naujq asmeniniq s~skaitq neprivaloma perziilreti, nustatyti, ar apie jas 

pranesti, kaip apie JAV pranestinas s~skaitas: 

1. Indelio s~skaita, isskyrus atvejus, kai kuriq nors kalendoriniq metq ar kito 

6 
atitinkamo ataskaitinio laikotarpio pabaigoje s~skaitos likutis virsija 50 000 USD. 

2. Kaupiamojo draudimo sutartis, isskyrus atvejus, kai kuriq nors kalendoriniq 

metq ar kito atitinkamo ataskaitinio laikotarpio pabaigoje kaupiamoji suma virsija 

50 000 USD. 

B. K.itos naujos asmenines saskaitos. Kai tai susijy su naujomis asmeninemis 

s~skaitomis, kurios neapibudintos sio straipsnio A dalyje, atidarius toki~ s~skait~ (arba per 90 

dienq nuo kalendoriniq metq, kuriais tokia s~skaita nustoja buti sio straipsnio A dalyje 

apibudinta s~skaita, pabaigos) duomenis teikianCiai Lietuvos finansq jstaigai privalo buti 

pateiktas patvirtinimas (kuris gali bilti jtrauktas i s~skaitos atidarymo dokumentus ), leidziantis 

duomenis teikianCiai Lietuvos finansq jstaigai nustatyti, ar s~skaitos turetojas mokesciq 

mokejimo tikslais yra Jungtiniq Amerikos Valstijq rezidentas (siuo atveju JAV pilietis yra 

laikomas Jungtiniq Amerikos Valstijq rezidentu mokesciq mokejimo tikslais, net jei s~skaitos 

turetojas mokesciq mokejimo tikslais taip pat yra kitos jurisdikcijos rezidentas), kurio 

pagristum~ ji turi patvirtinti remdamasi informacija, kuri~ atidarant s~skait~ gavo duomenis 

teikianti Lietuvos finansq jstaiga, jskaitant visus atliekant pinigq plovimo prevencijos 

procedilras I procedilras ,paZink savo klient~" gautus dokumentus. 

1. Jei patvirtinime nurodoma, kad s~skaitos turetojas mokesCiq mokejimo tikslais 

yra Jungtiniq Amerikos Valstijq rezidentas, duomenis teikianti Lietuvos finansq jstaiga privalo 

s~skait~ pripazinti JAV pranestina s~skaita ir jai turi buti pateiktas patvirtinimas, kuriame 

nurodomas s~skaitos turetojo JAV MMIN (tai gali bilti IRS W-9 forma arba kuri nors kita 

sutarta panasi forma). 

2. Jei pasikeicia su nauja asmenine s~skaita susijusios aplinkybes ir del to 

duomenis teikianti Lietuvos finansq jstaiga sliZino arba turi pagrindo manyti, kad pirminis 

patvirtinimas yra neteisingas arba nepatikimas, duomenis teikianti Lietuvos finansq jstaiga 

negali pasitiketi pirminiu patvirtinimu ir ji privalo gauti galiojanti patvirtinim~, kuriame biltq 

nurodyta, ar s~skaitos turetojas mokesCiq mokejimo tikslais yra JAV pilietis ar JAV 

rezidentas. Jei duomenis teikianti Lietuvos finansq istaiga negali gauti galiojancio 

patvirtinimo, ji privalo laikyti toki~ s~skait~ JAV pranestina s~skaita. 

IV. .Jau turimos iikio subjektu saskaitos. Norint nustatyti, kokios is ilkio 

subjektq jau turimq s~skaitq (toliau - jau esanCios ilkio subjektq s~skaitos) yra JAV 

pranestinos s~skaitos ir s~skaitos, kurias turi nedalyvaujanCiosios finansq istaigos, taikomos 

toliau pateiktos taisykles ir procedilros. 

A. Ukio subjektu saskaitos, kuriu neprivaloma periiiireti ar nustatvti ir apie 

kurias neprivaloma pranesti. Jei duomenis teikianti Lietuvos finansq jstaiga pasirenka 

kitaip del visq jau turimq ilkio subjektq s~skaitq arba atskirai del kurios nors aiskiai nustatytos 

tokiq s~skaitq grupes Gei taip pasirinkti leidziama pagal Lietuvoje galiojanCias igyvendinimo 

taisykles ), neprivaloma per:Ziilreti, nustatyti jau turimos ilkio subjekto s~skaitos, kurios likutis 

ar suma 2014 m. birzelio 30 d. nevirsija 250 000 USD, ar apie j~ pranesti, kaip apie JAV 

pranestin~ s~skait~ tol, kol s~skaitos likutis ar suma nevirsys 1 000 000 USD. 

B. Ukio subjektu saskaitos, kurias privaloma perziiireti. Jau turima ilkio 

subjekto s~skaita, kurios likutis arba suma 2014 m. birzelio 30 d. virsija 250 000 USD, taip 

pat jau turima ilkio subjekto s~skaita, kuri 2014 m. birzelio 30 d. nevirsija 250 000 USD, 

taCiau kurios likutis ar suma paskutiny 2015 m. ar bet kuriq velesniq kalendoriniq metq dien~ 

virsija 1 000 000 USD, turi buti perziilreta sio straipsnio D dalyje nustatyta tvarka. 

C. Ukio subjektu saskaitos, apie kurias privaloma pranesti. Kai tai susijy su 

sio straipsnio B dalyje aprasytomis jau turimomis ilkio subjektq s~skaitomis, JAV 

pranestinomis s~skaitomis laikomos tik s~skaitos, kurias turi vienas ar keli ukio subjektai, 

7 
kurie yra nurodytieji JAV asmenys, arba pasyvus nefinansiniai uzsienio ukio subjektai su 

vienu ar keliais kontroliuojanciaisiais asmenimis, kurie yra JAV pilieCiai ar rezidentai. Be to, 

s~skaitos, kurias turi nedalyvaujanCiosios finansq istaigos, yra laikomos s~skaitomis, su 

kuriomis susij(( bendri Susitarimo 4 straipsnio 1 dalies b punkte aprasyti mokejimai, 

pranesami Lietuvos kompetentingai institucijai. 

D. Periiuros proceduros, siekiant nustatyti iikio subjektu saskaitas, apie 

kurias privaloma pranesti. Duomenis teikianti Lietuvos finansq jstaiga turi atlikti toliau 

nurodytas jau esanCiq Ukio subjektq s~skaitq (kurios yra aprasytos sio straipsnio B dalyje) 

perziuros proceduras, siekdama nustatyti, ar s~skait~ turi vienas ar keli nurodytieji JAV 

asmenys, pasyvus nefinansiniai uzs1enio Ukio subjektai su vienu ar keliais 

kontroliuojanCiaisiais asmenimis, kurie yra JAV pilieciai ar rezidentai, ar nedalyvaujanCiosios 

finansq jstaigos: 

1. Nustatykite, ar iikio subjektas yra nurodytasis .JAV asmuo. 

a) Perziurekite informacij~, saugom~ reglamentavimo ar santykiq su klientais 

tikslais (taip pat ir informacij~, gaut~ taikant pinigq plovimo prevencijos procedilras I 

procedilras ,pa:Zink savo klient~"), kad galetumete nustatyti, ar si informacija rodo, jog 

s~skaitos turetojas yra JAV asmuo. Siuo atveju jsisteigimas ar jkilrimas JAV ir JAV adresas 

yra informacija, rodanti, jog s~skaitos turetojas yra JAV asmuo. 

b) Jei informacija rodo, kad s~skaitos turetojas yra JAV asmuo, duomenis teikianti 

Lietuvos finansq istaiga privalo s~skait~ laikyti JAV pranestina s~skaita, isskyrus tuos atvejus, 

kai s~skaitos turetojas jai pateikia patvirtinim~ (tai gali buti IRS W-8 arba W-9 forma, arba 

kuri nors kita sutarta panasi forma) arba jei ji pagrjstai nustato (remdamasi savo turima arba 

viesai prieinama informacija), kad s~skaitos turetojas nera nurodytasis JAV asmuo. 

2. Nustatykite, arne JAV iikio subjektas yra finansu istaiga. 

a) Perziilrekite informacij~, saugom~ reglamentavimo ar santykiq su klientais 

tikslais (taip pat ir informacij~, gaut~ taikant pinigq plovimo prevencijos procedilras I 

procedilras ,pa:Zink savo klient~"), kad galetumete nustatyti, ar si informacija rodo, jog 

s~skaitos turetojas yra finansq jstaiga. 

b) Jei informacija rodo, kad s~skaitos turetojas yra finansq jstaiga, arba jei 

duomenis teikianti Lietuvos finansq istaiga patvirtina, jog s~skaitos turetojo tarptautinis 

tarpininko identifikavimo numeris yra paskelbtame IRS uzsienio finansq istaigq S¥aSe, 

s~skaita nera JAV pranestina s~skaita. 

3. Nustatykite, ar finansu jstaiga yra nedalvvaujancioji finansu jstaiga, apie 

kuriai atliekamus mokeiimus turi buti pranesama pagal Susitarimo 4 straipsnio 1 dalies 

1 punkta. 

a) Remdamasi sio straipsnio D dalies 3 punkto b papunkCiu, duomenis teikianti 

Lietuvos finansq istaiga gali nustatyti, kad s~skaitos turetojas yra Lietuvos finansq istaiga arba 

kita bendradarbiaujancios jurisdikcijos finansq jstaiga, jei duomenis teikianti Lietuvos finansq 

jstaiga pagrjstai nustato, jog s~skaitos turetojas turi toki status~, remiantis paskelbtame IRS 

uzsienio finansq jstaigq S¥ase esanCiu jo tarptautiniu tarpininko identifikavimo numeriu arba 

remiantis kita informacija, kuri yra viesai prieinama arba kuri~ turi duomenis teikianti 

Lietuvos finansq jstaiga, kai taikoma. Tada toliau nebereikalaujama tokios s~skaitos 

perziureti, nustatyti ar apie j~ pranesti. 

b) Jei s~skaitos turetojas yra Lietuvos finansq istaiga arba kita 

bendradarbiaujancios jurisdikcijos finansq istaiga, kuri~ IRS laiko nedalyvaujanci~a finansq 

jstaiga, s~skaita nera JAV pranestina s~skaita, taciau apie s~skaitos turetojui atliekamus 

8 
mokejimus turi buti pranesama, kaip nustatyta Susitarimo 4 straipsnio 1 dalies b punkte. 

c) Jei S(!Skaitos turetojas nera Lietuvos finansq jstaiga arba kita 

bendradarbiaujancios jurisdikcijos finansq jstaiga, duomenis teikianti Lietuvos finansq jstaiga 

S(!Skaitos turetoj(! turi laikyti nedalyvaujanCi~a finansq jstaiga, apie kuriai atliekamus 

mokejimus turi buti pranesama, kaip nustatyta Susitarimo 4 straipsnio 1 dalies b punkte, 

isskyrus atvejus, kai duomenis teikianti Lietuvos finansq jstaiga: 

1) is S(!skaitos turetojo gauna patvirtinim(! (tai gali buti IRS W-8 arba kuri nors kita 

sutarta panasi forma), kad jis yra patvirtinta deklaravimo reikalavimus atitinkanti uzsienio 

finansq jstaiga arba nuo mokesciq atleistas tikrasis savininkas, kaip apibrezta galiojanciuose 

JAY izdo reglamentuose, arba 

2) kai tai susijy su dalyvaujancia liZsienio finansq jstaiga ar registruota deklaravimo 

reikalavimus atitinkancia uzsienio finansq jstaiga, patvirtina, jog S(!skaitos turetojo tarptautinis 

tarpininko identifikavimo numeris yra paskelbtame IRS uzsienio finansq jstaigq SC!fase. 

4. Nustatykite, ar nefinansinio uzsienio ukio subjekto turima saskaita yra 

JAY prandtina saskaita. Kai tai susijy su jau turimos Ukio subjekto S(!skaitos turetoju, kuris 

nera identifikuotas kaip JAY asmuo ar finansq jstaiga, duomenis teikianti Lietuvos finansq 

jstaiga privalo nustatyti i) ar S(!skaitos turetojas turi kontroliuojanciqjq asmenq, ii) ar SC).skaitos 

turetojas yra pasyvus nefinansinis uzsienio Ukio subjektas ir iii) ar kuris nors S(!skaitos 

turetojo kontroliuojantysis asmuo yra JAY pilietis arba rezidentas. Tai nustatydama, duomenis 

teikianti Lietuvos finansq jstaiga privalo vadovautis sio straipsnio D dalies 4 punkto a-d 

papunkciuose pateiktomis gairemis tokia tvarka, kuri esamomis aplinkybemis yra 

tinkamiausia. 

a) Siekdama nustatyti S(!skaitos turetojo kontroliuojanCiuosius asmenis, duomenis 

teikianti Lietuvos finansq jstaiga gali remtis informacija, surinkta ir saugoma taikant pinigq 

plovimo prevencijos procedilras I procedilras ,paZink savo klient(!". 

b) Siekdama nustatyti, ar s(!skaitos turetojas yra pasyvus nefinansinis liZsienio 

Ukio subjektas, duomenis teikianti Lietuvos finansq jstaiga is S(!skaitos turetojo turi gauti 

patvirtinim'! (tai gali buti IRS W-8 arba W-9 forma, arba kuri nors kita sutarta panasi forma), 

kad galetq nustatyti jo status(!, isskyrus atvejus, kai remiantis jos turima arba viesai prieinama 

informacija galima pagrjstai nustatyti, kad S(!skaitos turetojas yra aktyvus nefinansinis 

liZsienio ukio subjektas. 

c) Siekdama nustatyti, ar pasyvaus nefinansinio uzsienio Ukio subjekto 

kontroliuojantysis asmuo mokesCiq mokejimo tikslais yra JAY pilietis arba rezidentas, 

duomenis teikianti Lietuvos finansq jstaiga gali remtis: 

1) informacija, surinkta ir saugoma taikant pinigq plovimo prevencijos procedilras I 

procedilras ,paZink savo klient(!", jei tai jau turima Ukio subjekto S(!skaita, kuri priklauso 

vienam ar keliems nefinansiniams uzsienio ukio subjektams ir kurios likutis arba suma 

nevirsija 1 000 000 USD, arba 

2) s(!skaitos turetojo arba tokio kontroliuojanciojo asmens patvirtinimu (tai gali buti 

IRS W-8 arba W-9 forma, arba kuri nors kita sutarta panasi forma), jei tai jau turima Ukio 

subjekto S(!skaita, kuri priklauso vienam ar keliems nefinansiniams uzsienio Ukio subjektams 

ir kurios likutis arba suma virsija 1 000 000 USD. 

d) Jei pasyvaus nefinansinio liZsienio Ukio subjekto kontroliuojantysis asmuo yra 

JAY pilietis arba rezidentas, s(!skaita yra laikoma JAY pranestina S(!skaita. 

E. Jan turimoms ukio subjektu saskaitoms taikomu pediuros ir papildomu 

9 
procedfiru atlikimo laikas. 

1. Jau turimq ilkio subjektq s~skaitq, kuriq likutis arba suma 2014 m. birzelio 30 

d. virsija 250 000 USD, perziilra turi buti atlikta iki 2016 m. bidelio 30 d. 

2. Jau turimq ilkio subjektq s~skaitq, kuriq likutis arba suma 2014 m. birzelio 30 

d. nevirsija 250 000 USD, taciau 2015 m. ar bet kuriq velesniq metq birzelio 30 d. virsija 

1 000 000 USD, perziilra turi buti atlikta per sesis menesius nuo kalendoriniq metq, kuriais 

s~skaitos likutis arba suma virsija 1 000 000 USD, paskutiniosios dienos. 

3. Jei pasikeicia su jau turima Ukio subjekto s~skaita susijusios aplinkybes, del 

kuriq duomenis teikianti Lietuvos finansq jstaiga suzino arba turi pagrindo manyti, kad 

patvirtinimas ar kitas su tokia s~skaita susijys dokumentas yra neteisingas arba nepatikimas, 

duomenis teikianti Lietuvos finansq jstaiga privalo is naujo nustatyti s~skaitos status~ sio 

straipsnio D dalyje nustatyta tvarka. 

V. Naujos fikio subjektu saskaitos. Norint nustatyti, kokios is Ukio subjektq 

turimq finansiniq s~skaitq, kurios buvo atidarytos ne anksciau kaip 2014 m. liepos 1 d., (toliau 

- naujos Ukio subjektq s~skaitos) yra JAV pranestinos s~skaitos ir s~skaitos, kurias turi 

nedalyvaujanCiosios finansq jstaigos, taikomos toliau pateiktos taisykles ir proceduros. 

A. Ukio subjektu saskaitos, kuriu neprivaloma periifireti ar nustatyti ir apie 

kurias neprivaloma pranesti. Jei duomenis teikianti Lietuvos finansq jstaiga pasirenka 

kitaip del visq naujq ilkio subjektq s~skaitq arba atskirai del kurios nors aiskiai nustatytos 

tokiq s~skaitq gropes Gei toks pasirinkimas leidziamas pagal Lietuvoje galiojanCias 

jgyvendinimo taisykles), nei kreditines korteles s~skaitos, nei atnaujinamojo kredito 

paslaugos, laikomos nauja ukio subjekto s~skaita, neprivaloma perziilreti, nustatyti ar apie j~ 

pranesti, jei toki~ s~skait~ tvarkanti ir duomenis teikianti Lietuvos finansq jstaiga jgyvendina 

politikos kryptis ir procedilras, kuriomis neleidziama, kad s~skaitos turetojui priklausantis 

s~skaitos likutis virsytq 50 000 USD. 

B. Kitos naujos fikio subjektu saskaitos. Del naujq ilkio subjektq s~skaitq, 

kurios neaptartos sio straipsnio A dalyje, duomenis teikianti Lietuvos finansq jstaiga turi 

nustatyti, ar s~skaitos turetojas yra i) nurodytasis JAV asmuo, ii) Lietuvos finansq jstaiga arba 

kita bendradarbiaujanCios jurisdikcijos finansq jstaiga, iii) dalyvaujanCioji uzsienio finansq 

jstaiga, deklaravimo reikalavimus atitinkanti ilZsienio finansq jstaiga arba nuo mokesCiq 

atleistas tikrasis savininkas, kaip apibreZta galiojanciuose JAV izdo reglamentuose, arba iv) 

aktyvus nefinansinis uzsienio ilkio subjektas arba pasyvus nefinansinis ilZsienio Ukio 

subjektas. 

1. Remdamasi sio straipsnio B dalies 2 punktu, duomenis teikianti Lietuvos 

finansq jstaiga gali nustatyti, kad s~skaitos turetojas yra aktyvus nefinansinis uzsienio ukio 

subjektas, Lietuvos finansq jstaiga arba kita bendradarbiaujancios jurisdikcijos finansq jstaiga, 

jei duomenis teikianti Lietuvos finansq jstaiga pagrjstai nustato, jog s~skaitos turetojas turi 

tokj status~, remiantis s~skaitos turetojo tarptautiniu tarpininko identifikavimo numeriu arba 

remiantis kita informacija, kuri yra viesai prieinama arba kuri~ turi duomenis teikianti 

Lietuvos finansq jstaiga, kai taikoma. 

2. Jei s~skaitos turetojas yra Lietuvos finansq jstaiga arba kita 

bendradarbiaujanCios jurisdikcijos finansq jstaiga, kuri~ IRS laiko nedalyvaujanCi~a finansq 

jstaiga, s~skaita nera JAV pranestina s~skaita, taCiau apie s~skaitos turetojui atliekamus 

mokejimus turi buti pranesama, kaip nustatyta susitarimo 4 straipsnio 1 dalies b punkte. 

3. Visais kitais atvejais duomenis teikianti Lietuvos finansq jstaiga privalo is 

s~skaitos turetojo gauti patvirtinim~, kad butq nustatytas s~skaitos turetojo statusas. Remiantis 

10 
patvirtinimu, taikomos tokios taisykles: 

a) jei s~skaitos turetojas yra nurodytasis JAV asmuo, duomenis teikianti Lietuvos 

finansq jstaiga privalo laikyti S'!-skait'!- JAV pranestina S'!-skaita. 

b) jei S'!-skaitos turetojas yra pasyvus nefinansinis utsienio iikio suhjektas, 

duomenis teikianti Lietuvos finansq jstaiga privalo nustatyti kontroliuojanciuosius asmenis, 

kaip nurodoma pinigq plovimo prevencijos procedirrose I procedurose ,pa.Zink savo klient'!-", 

taip pat nustatyti, ar toks asmuo yra JAV pilietis arba rezidentas, remdamasi s~skaitos turetojo 

ar tokio asmens pateiktu patvirtinimu. Jei kuris nors is siq asmenq yra JAV pilietis arba 

rezidentas, duomenis teikianti Lietuvos finansq istaiga privalo laikyti S'!-Skait~ JAV pranestina 

S'!-skaita. 

c) jei S'!-skaitos turetojas yra i) JAV asmuo, kuris nera nurodytasis JAV asmuo, ii) 

remiantis sio straipsnio B dalies 3 punkto d papunkCiu, Lietuvos finansq istaiga arba kita 

bendradarbiaujanCios jurisdikcijos finansq jstaiga, iii) dalyvaujanCioji uzsienio finansq istaiga, 

deklaravimo reikalavimus atitinkanti uzsienio finansq jstaiga arba nuo mokesciq atleistas 

tikrasis savininkas, kaip apibrezta galiojanciuose JAV izdo reglamentuose, iv) aktyvus 

nefinansinis U.Zsienio Ukio subjektas arba v) pasyvus nefinansinis uzsienio Ukio subjektas, 

kurio ne vienas kontroliuojantysis asmuo nera JAV pilietis arba rezidentas, s~skaita nera JAV 

pranestina s~skaita ir apie j'l- nereikia teikti jokiq duomenq. 

d) jei s~skaitos turetojas yra nedalyvaujancioji finansq istaiga (iskaitant Lietuvos 

finansq jstaig'!- arba kit'!- bendradarbiaujanCios jurisdikcijos finansq jstaig~, kuri'!- IRS laiko 

nedalyvaujanCiC)ja finansq istaiga), tuomet s~skaita nera JAV pranestina S'!-skaita, taciau apie 

S'!-skaitos turetojui atliekamus mokejimus turi buti pranesama, kaip nustatyta Susitarimo 4 

straipsnio 1 dalies b punkte. 

VI. Specialiosios taisykles ir apibreztys. lgyvendinant pirma aprasyt'!-sias 

issamaus patikrinimo procedilras, taikomos tokios papildomos taisykles ir apibreztys: 

A. Pasitikejimas patvirtinimais ir dokumentiniais irodymais. Duomenis 

teikianti Lietuvos finansq istaiga neturi pasitiketi patvirtinimu ar dokumentiniu irodymu, jei ji 

zino ar turi pagrindo manyti, kad patvirtinimas ar dokumentinis jrodymas yra neteisingas arba 

nepatikimas. 

B. Apibreztys. Siame I priede vartojamos toliau nurodytos apibreztys. 

1. Pinigu plovimo prevenciios proceduros I proceduros ,pazink savo 

klienta". ,Pinigq plovimo prevencijos proceduros I procedilros ,pa.Zink savo klient~" -

kliento issamaus patikrinimo procedilros, kurias atlieka duomenis teikianti Lietuvos finansq 

istaiga, laikydamasi Lietuvos, kuriai duomenis teikianti Lietuvos finansq istaiga yra pavaldi, 

pinigq plovimo prevencijos ar panasiq reikalavimq. 

2. Nefinansinis uzsienio ukio subjektas. ,Nefinansinis U.Zsienio Ukio subjektas" 

- ne JAV ukio subjektas, kuris nera uzsienio finansq jstaiga, kaip apibreZta galiojanCiuose 

JAV izdo reglamentuose, arba yra sio straipsnio B dalies 4 punkto j papunktyje aprasytas Ukio 

subjektas; si apibreztis taip pat apima bet kuri Lietuvoje ar kitoje bendradarbiaujancioje 

jurisdikcijoje jsisteigusi ne JAV Ukio subjekt~, kuris nera finansq jstaiga. 

3. Pasvvus nefinansinis uzsienio ukio subjektas. ,Pasyvus nefinansinis 

uzsienio Ukio subjektas" - bet kuris nefinansinis U.Zsienio Ukio subjektas, kuris nera i) aktyvus 

nefinansinis U.Zsienio Ukio subjektas arba ii) mokesCius isskaiciuojanti uzsienio bendrija arba 

mokesCius isskaiciuojanti uzsienio patika, remiantis galiojanciais JAV izdo reglamentais. 

11 
4. Aktyvus nefinansinis uzs1enio iikio subjektas. ,Aktyvus nefinansinis 

uzsienio Ukio subjektas"- bet kuris nefinansinis tiZsienio Ukio subjektas, atitinkantis bet kurj 

is toliau nurodytqjq kriterijq: 

a) maZiau kaip 50 proc. bendrqjq pajamq, kurias nefinansinis tiZsienio ukio 

subjektas gavo praejusiais kalendoriniais metais ar kitu atitinkamu ataskaitiniu laikotarpiu, yra 

pasyviosios pajamos, o maZiau kaip 50 proc. turto, kurj praejusiais kalendoriniais metais ar 

kitu atitinkamu ataskaitiniu laikotarpiu turejo nefinansinis uzsienio Ukio subjektas, yra turtas, 

kuris teikia arba kuris laikomas tam, kad teiktq pasyvi'!sias pajamas, 

b) nefinansinio uzstenio ilkio subjekto vertybiniais popieriais reguliariai 

prekiaujama pripaZintoje vertybiniq popieriq rinkoje arba nefinansinis tiZsienio Ukio subjektas 

yra ukio subjekto, kurio vertybiniais popieriais reguliariai prekiaujama pripazintoje vertybiniq 

popieriq rinkoje, susijys Ukio subjektas, 

c) nefinansinis tiZsienio ukio subjektas yra jsisteigys JAV teritorijoje, o visi gavejo 

savininkai yra tos JAV teritorijos bona fide rezidentai, 

d) nefinansinis uzsienio ukio subjektas yra vyriausybe (isskyrus JAV vyriausyby), 

tokios vyriausybes politinis vienetas (kad neliktq jokiq neaiskumq, nurodoma, kad tai gali buti 

valstybine, provincijos, apygardos ar savivaldybes valdzia) arba tokios vyriausybes ar jos 

politinio vieneto funkcijas atliekanti viesoji istaiga, JAV teritorijos vyriausybe, tarptautine 

organizacija, ne JAV emisijos centrinis bankas arba Ukio subjektas, kuris visas priklauso 

kuriam nors vienam ar keliems pirma nurodytiems asmenims, 

e) is esmes vis'! nefinansinio uzsienio Ukio subjekto veikl'! sudaro vienos ar keliq 

patronuojamqjq bendroviq, vykdanCiq prekyb'! ar veikl'!, kuri nera finansq jstaigos veikla, 

isleistq i apyvart'! vertybiniq popieriq kontrole (visa arba daline) arba finansavimo ir paslaugq 

teikimas tokioms bendrovems, taciau Ukio subjektas negali pretenduoti i nefinansinio uzsienio 

Ukio subjekto status'!, jei jis atlieka investicinio fondo funkcijas (arba laiko save investiciniu 

fondu), pavyzdziui, privataus akcinio kapitalo fondas, rizikos kapitalo fondas, akcijq 

ispirkimo skolintomis lesomis fondas ar bet kuri kita investavimo priemone, kurios tikslas -

isigyti arba finansuoti bendroves ir veliau tokiose bendrovese tureti turtiniq teisiq, kaip 

kapital'! investavimui, 

f) nefinansinis uzsienio Ukio subjektas dar nevykdo veiklos ir neturi ankstesnes 

veiklos vykdymo istorijos, taciau investuoja kapital'! i turt'!, ketindamas vykdyti veikl'! 

(isskyrus finansq jstaigos veikl'!), jei praejus 24 menesiams nuo nefinansinio uzsienio Ukio 

subjekto pirminio jsteigimo datos nefinansiniam uzsienio Ukio subjektui negales buti taikoma 

si isimtis, 

g) pastaruosius penkerius metus nefinansinis uzsienio Ukio subjektas nebuvo 

finansq jstaiga ir siuo momentu nefinansinio uzsienio Ukio subjekto turtas likviduojamas arba 

pertvarkomas ketinant tysti arba vel pradeti vykdyti veikl'! (isskyrus finansq jstaigos veikl'!), 

h) nefinansinis tiZsienio Ukio subjektas pirmiausia sudaro finansavimo ir rizikos 

draudimo sandorius su susijusiais Ukio subjektais (arba jq vardu), kurie nera finansq jstaigos, 

ir neteikia finansavimo ar rizikos draudimo paslaugq jokiam Ukio subjektui, kuris nera susijys 

ukio subjektas, jei kuriq nors siq susijusiq ukio subjektq grupes pirmutine vykdoma veikla 

nera finansq jstaigos veikla, 

i) nefinansinis tiZsienio Ukio subjektas yra ,nefinansinis uzsienio ukio subjektas, 

kuriam taikoma isimtis", kaip apibreZta galiojanciuose JAV izdo reglamentuose, arba 

j) nefinansinis tiZsienio Ukio subjektas atitinka visus siuos reikalavimus: 

12 
i) jis yra isteigtas ir vykdo veikl'! savo rezidavimo vietos jurisdikcijoje tik religiniais, 

labdaros, mokslo, meno, kulttrros, sporto ar svietimo tikslais; arba jis yra isteigtas ir vykdo 

veikl'! savo rezidavimo vietos jurisdikcijoje, ir tai yra profesine organizacija, veiklos lyga, 

prekybos Iinnai, darbo organizacija, zemes ilkio ar sodininkystes organizacija, pilietine lyga 

arba organizacija, kurios vienintelis veiklos tikslas yra socialines geroves skatinimas, 

ii) savo rezidavimo vietos jurisdikcijoje jis yra atleistas nuo pajamq mokescio 

mokejimo, 

iii) jis neturi akcininkq ar nariq, kurie turetq nuosavybes ar tikrojo savininko teisiq i 

jo pajamas ar turt'!, 

iv) nefinansinio uzsienio ilkio subjekto rezidavimo vietos jurisdikcijoje galiojanCiais 

jstatymais arba nefinansinio uzsienio ilkio subjekto steigimo dokumentais neleidziama, kad 

nefinansinio uzsienio ilkio subjekto pajamos ar turtas biltq paskirstytas privatiems asmenims 

ar nelabdaringiems ilkio subjektams (arba naudojamas jq naudai), isskyrus atvejus, kai tai 

daroma vykdant labdaring'! nefinansinio uzsienio ilkio subjekto veikl'! arba jei mokama 

tinkama kompensacija liZ suteiktas paslaugas arba jei mokama tikra rinkos kaina uz 

nuosavyb((, kuri'! nusipirko nefinansinis uzsienio ilkio subjektas, 

v) pagal nefinansinio liZsienio ukio subjekto rezidavimo vietos jurisdikcijoje 

galiojanCius istatymus arba nefinansinio uzsienio ilkio subjekto steigimo dokumentus 

reikalaujama, kad, likvidavus nefinansini uzsienio ilkio subjekt'! arba nutraukus jo veikl'!, 

visas jo turtas biltq perduotas vyriausybes subjektui ar kitai nepelno organizacijai arba biltq 

konfiskuotas ismarinis turtas nefinansinio uzsienio ilkio subjekto rezidavimo vietos 

jurisdikcijos vyriausybes ar kurio nors jo politinio vieneto naudai. 

5. Jau turima s=tskaita. ,Jau turima SC!skaita" - duomenis teikiancios finansq 

istaigos 2014 m. bidelio 30 d. tvarkoma finansine SC!skaita. 

C. Saskaitu likuciu sumavimo ir valiutos konvertavimo taisykles. 

1. Asmeniniu saskaitu sumavimas. Siekdama nustatyti fizinio asmens turimq 

finansiniq SC!skaitq bendr'! likuti arba sum'!, duomenis teikianti Lietuvos finansq jstaiga 

privalo susumuoti visas finansines SC!skaitas, kurias tvarko duomenis teikianti Lietuvos 

finansq jstaiga arba susijys ilkio subjektas, taCiau tik tiek, kiek duomenis teikianCios Lietuvos 

finansq jstaigos kompiuterines sistemos sieja finansines SC!Skaitas su duomenq elementu, pvz., 

kliento numeriu arba mokesciq moketojo identifikavimo numeriu, ir leidzia susumuoti 

S'!skaitq likucius arba sumas. Taikant sioje 1 pastraipoje aprasytus sumavimo reikalavimus, 

kiekvienam iS bendros finansines SC!skaitos bendraturCiq yra priskiriamas visas bendros 

finansines SC!skaitos likutis arba suma. 

2. Ukio subjektu saskaitu sumavimas. Siekdama nustatyti ilkio subjekto turimq 

finansiniq SC!skaitq bendr'! likuti arba sum'!, duomenis teikianti Lietuvos finansq istaiga 

privalo atsizvelgti i visas finansines SC!skaitas, kurias tvarko duomenis teikianti Lietuvos 

finansq jstaiga arba susijys ilkio subjektas, taciau tik tiek, kiek duomenis teikiancios Lietuvos 

finansq jstaigos kompiuterines sistemos sieja finansines SC!skaitas su duomenq elementu, pvz., 

kliento numeriu arba mokesciq moketojo identifikavimo numeriu, ir leidzia susumuoti 

SC!Skaitq likuCius arba sumas. 

3. Speciali sumavimo taisykle, taikoma santvkiy su klientais vadovams. 

Siekdama nustatyti fizinio asmens turimq finansiniq SC!skaitq bendr'! likuti arba sum'!, kad 

biltq nustatyta, ar finansine SC!skaita yra dideles vertes SC!skaita, duomenis teikianti Lietuvos 

finansq istaiga taip pat privalo susumuoti visas finansines SC!Skaitas, kurios santykiq su 

13 
klientais vadovo ziniomis arba pagrjstu jsitikinimu tiesiogiai arba netiesiogiai priklauso tam 

paCiam asmeniui, yra jo valdomos arba jo atidarytos (isskyrus, jei jis tai daro kaip patiketinis ). 

4. Valiutos konvertavimo taisykle. Siekdama nustatyti finansiniq S(.!skaitq, kuriq 

valiuta yra ne JAV doleris, likutj arba sum(!, duomenis teikianti Lietuvos finansq jstaiga 

privalo konvertuoti j toki(.! valiut(.! siame I priede aprasytas ribines JAV doleriq sumas, 

taikydama paskelbt(.! neatideliotino keitimo kurs(.!, kuris nustatomas paskutiny kalendoriniq 

metq ( einanciq pries kalendorinius metus, kuriais duomenis teikianti Lietuvos finansq jstaiga 

nustato likutj arba sum(!) dien(.!. 

D. Dokumentinis irodymas. Siame I priede tinkamas dokumentinis jrodymas yra 

bet kuris is toliau nurodytl!iq dokumentq: 

1. Jurisdikcijos, kurios rezidentas yra gavejas (kaip jis pats teigia), 

kompetentingos valstybines jstaigos (pvz., vyriausybes ar jos organo ar savivaldybes) isduotas 

gyvenamosios vietos patvirtinimas. 

2. Kai tai susijy su fiziniu asmeniu, bet koks galiojantis tapatybes dokumentas, 

kurj isdave kompetentinga valstybine jstaiga (pvz., vyriausybe ar jos organas, ar savivaldybe ), 

kuriame nurodoma fizinio asmens vardas ir pavarde ir kuris yra paprastai naudojamas 

tapatybei nustatyti. 

3. Kai tai susijy su Ukio subjektu, bet koks oficialus dokumentas, kurj isdave 

valstybine jstaiga (pvz., vyriausybe ar jos organas, ar savivaldybe), kuriame nurodytas Ukio 

subjekto pavadinimas ir arba jo pagrindines buveines adresas jurisdikcijoje (arba JAV 

teritorijoje ), kurios rezidentas, kaip jis pats teigia, jis yra, arba jurisdikcija (arba JAV 

teritorija), kurioje buvo jsteigtas arba jkurtas Ukio subjektas. 

4. Kai tai susijy su finansine S(.!skaita, tvarkoma jurisdikcijoje, kurioje galioja 

pinigq plovimo prevencijos taisykles, kurias patvirtino IRS pagal kvalifikuoto tarpininko 

sutartj (kaip apibreZta galiojanCiuose JAV izdo reglamentuose), bet kuris prie kvalifikuoto 

tarpininko susitarimo pridetame jurisdikcijos priede del fiziniq asmenq ir Ukio subjektq 

nustatymo minimas dokumentas, isskyrus W-8 ir W-9 formas. 

5. Bet kuri finansine ataskaita, treCiosios salies kredito istorija, bankroto 

paskelbimas ar JAV vertybiniq popieriq ir birzq komisijos ataskaita. 

E. Alternatyvios procediiros, taikomos finansy saskaitoms, kurias turi 

ismoky pagal kaupiamojo draudimo sutarti gavejai fiziniai asmenys. Duomenis teikianti 

Lietuvos finansq jstaiga gali daryti prielaid(.!, kad ismokq pagal kaupiamojo draudimo sutartj 

gavejas, fizinis asmuo (isskyrus savinink(.!), gaunantis ismok'! mirties atveju, nera nurodytasis 

JA V asmuo ir gali tokios finansines S(.!skaitos nelaikyti JA V pranestina S(.!skaita, isskyrus 

atvejus, kai duomenis teikianti Lietuvos finansq jstaiga turi faktines informacijos arba gali 

pagrjstai manyti, kad gavejas yra nurodytasis JA V asmuo. Duomenis teikianti Lietuvos 

finansq jstaiga gali pagrjstai manyti, kad ismokq pagal kaupiamojo draudimo sutartj gavejas 

yra nurodytasis JA V asmuo, jei duomenis teikiancios Lietuvos finansq jstaigos surinktoje su 

gaveju susijusioje informacijoje pateikiami sio I priedo II straipsnio B dalies 1 punkte aprasyti 

su JAV susijy jrodymai. Jei duomenis teikianti Lietuvos finansq jstaiga turi faktines 

informacijos arba gali pagrjstai manyti, kad gavejas yra nurodytasis JA V asmuo, ji privalo 

atlikti sio I priedo II straipsnio B dalies 3 punkte nurodytas procedirras. 

F. Pasitikeiimas treciaja salimi. Neatsizvelgiant i tai, ar alternatyva buvo 

pasirinkta, kaip nurodyta sio I priedo I straipsnio C dalyje, Lietuva gali leisti duomenis 

teikianciai Lietuvos finansq jstaigai remtis (tiek, kiek nustatyta galiojanciuose JAV izdo 

reglamentuose) treCiosios salies atliktomis issamaus patikrinimo procedirromis. 

14 
II priedas 

Toliau nurodyti ilkio subjektai laikomi nuo mokesciq atleistais tikraisiais savininkais 

ar reikalavimus atitinkanciomis uzsienio finansq !staigomis (UFl), atsizvelgiant i konkretq 

atveji, o toliau nurodytos S(!skaitos ne!trauktos i finansiniq S(!skaitq apibreZti. 

Si II pried(! galima keisti abipusiu rasytiniu Lietuvos ir Jungtiniq Valstij4 

kompetentingq institucij4 sprendimu: 1) jtraukiant papildomus ilkio subjektus ir S(!Skaitas, 

kurie sio Susitarimo pasirasymo dien£! kelia maZ£! rizik(!, kad JAV asmenys pasinaudos jais 

noredami isvengti JAV mokesci4, ir turi pozymi4, panasiq i siame II priede aprasytus ilkio 

subjektus ir S(!skaitas; arba 2) isbraukiant ukio subjektus ir S(!Skaitas, kurie, pasikeitus 

aplinkybems, nebekelia maZos rizikos, kad JAV asmenys pasinaudos jais noredami isvengti 

JAV mokesCiq. Visi tokie papildymai ar isbraukimai jsigalioja abipusio sprendimo pasirasymo 

dien£!, nebent siame Priede butq nustatyta kitaip. Abipusio sprendimo sudarymo tvark£! galima 

itraukti i Susitarimo 3 straipsnio 6 dalyje aprasyt(! abipusy sutarti ar susitarim£!. 

I. Nuo mokesciu atleisti tikrieii savininkai, kurie nera fondai. Toliau nurodyti 

Ukio subjektai laikomi duomenq neteikianciomis Lietuvos finans4 jstaigomis ir nuo mokesci4 

atleistais tikraisiais savininkais pagal JAV Vidaus pajam4 kodekso 1471 ir 1472 straipsnius, 

isskyrus atvejus, susijusius su mokejimu, kuris atsiranda del jsipareigojimo, savo ruoZtu 

susijusio su tokios rilsies komercine finansine veikla, kuri£! vykdo nurodytoji draudimo 

bendrove, pasaugos jstaiga ar indeli4 jstaiga. 

A. Vyriausybes subjektas. Lietuvos Vyriausybe, bet kuris politinis Lietuvos 

padalinys (kuris, siekiant isvengti abejoniq, atitinkamai apima valstij£!, provincij£!, apygard£! ar 

savivaldyb<r) arba Lietuvos visiskai valdoma jstaiga ar agentura, arba bet kuris vienas ar keli 

is j4 (kiekvienas j4 - ,Lietuvos Vyriausybes subjektas"). Si(! kategorij(! sudaro neatsiejamos 

Lietuvos dalys, kontroliuojamieji subjektai ir politiniai padaliniai. 

1. Neatsiejama Lietuvos dalis reiskia asmenj, organizacij(!, agentilr£!, biur(!, fond£!, 

jstaig(! ar kit(! institucij(!, kad ir kaip ji bu!4 pavadinta, kuri yra Lietuvos valdymo institucija. 

Valdymo institucijos grynosios pajamos turi buti jskaitomos i jos S(!skait(! ar kitas Lietuvos 

S(!skaitas, ir jokia si4 pajamq dalis negali teikti naudos privaCiam asmeniui. Neatsiejama dalis 

neapima asmens, kuris yra suverenas, pareigilnas ar administratorius, veikiantis kaip privatus 

asmuo. 

2. Kontroliuojamasis subjektas reiskia ilkio subjekt(!, kuris pagal savo [teisin<r] 

form£! veikia atskirai nuo Lietuvos arba kaip nors kitaip sudaro atskir(! juridini asmenj, jeigu: 

a) sj ukio subjekt(! visiskai valdo ir kontroliuoja vienas ar keli Lietuvos 

Vyriausybes subjektai tiesiogiai arba per vien'! ar kelis kontroliuojamuosius subjektus; 

b) sio iJ.kio subjekto grynosios pajamos jskaitomos j jo S(!Skait(! ar kitas vieno ar 

keli4 Lietuvos Vyriausybes subjekt4 S(!skaitas, ir jokia si4 pajam4 dalis negali teikti naudos 

privaCiam asmemm; 

c) likvidavus sj Ukio subjekt(!, jo turtas priklauso vienam ar keliems Lietuvos 

Vyriausybes subjektams. 

3. Pajamos neatitenka privaci4 asmen4 naudai, jei sie asmenys yra numatytieji 

vyriausybes programos naudos gavejai ir programos veikla, susijusi su bendr~a gerove, 

vykdoma plaCiajai visuomenei arba yra susijusi su tam tikro valdymo etapo administravimu. 

Taciau neatsizvelgiant i tai, kas nurodyta pirmiau, laikoma, kad pajamos teikia naud£! 

privatiems asmenims, jei jos gaunamos vyriausybes subjekt(! panaudojant komercinei veiklai 
vykdyti, pavyzdziui, komercinei bankininkystes veiklai, kai teikiamos finansines paslaugos 

privatiems asmenims. 

B. Tarptautine organizaciia. Bet kuri tarptautine organizacija arba visiskai 

valdoma agentlu'a ar jos jstaiga. Si kategorija apima visas tarpvyriausybines organizacijas 

(iskaitant virsvalstybines organizacijas), 1) kurias pirmiausia sudaro ne JAV vyriausybes; 2) 

kurios turi galiojanti susitarim~ del buveines su Lietuva; ir 3) kuriq pajamos neteikia naudos 

privatiems asmenims. 

C. Centrinis bankas. Institucija, kuri pagal jstatymus ar vyriausybes nutarim~ 

yra pagrindine institucija, isskyrus pacios Lietuvos Vyriausyb((, isleidzianti priemones, kurios 

gali cirkuliuoti apyvartoje kaip valiuta. Tokia institucija gali apimti jstaig~, kuri yra atskira 

nuo Lietuvos Vyriausybes, neatsizvelgiant i tai, ar Lietuva j~ valdo visiskai ar is dalies. 

II. Fondai, kurie atitinka nuo mokesciu atleistu tikruju savininku kriterijus. 

Toliau nurodyti ilkio subjektai laikomi duomenq neteikianciomis Lietuvos finansq jstaigomis 

ir nuo mokesciq atleistais tikraisiais savininkais pagal JAV Vidaus pajamq kodekso 1471 ir 

1472 straipsnius. 

A. Sutarties kriteriius atitinkantis pensiiu fondas. Lietuvoje isteigtas fondas, 

jeigu jis turi teis(( i lengvatas pagal Lietuvos ir Jungtiniq Valstijq pajamq mokescio sutarti del 

pajamq, kurias jis gauna is Jungtinese Valstijose esanCiq saltiniq (arba turetq teis(( i sias 

lengvatas, jei gautq tokias pajamas) kaip Lietuvos rezidentas, kuris atitinka visus taikomus 

lengvatq reikalavimo apribojimus ir veikia pirmiausia tam, kad administruotq pensijas ar 

pensijq ismokas ar is kurio butq ismokamos pensijos ar pensijq ismokos. 

B. Plataus dalvvavimo pensiju fondas. Lietuvoje isteigtas fondas, is kurio 

ismokamos pensijos, nejgalumo ismokos ar ismokos mirties atveju ar bet kuris jq derinys 

naudos gavejams, kurie yra vieno darbdavio ar keliq darbdaviq esami ar buvy darbuotojai, 

kaip atlyginim~ u:Z suteiktas paslaugas, jeigu: 

1. Fondas neturi ne vieno naudos gavejo, turincio teisy i daugiau kaip penkis 

procentus fondo turto; 

2. Fondui taikomas vyriausybes reglamentavimas ir fondas teikia kasmetin(( 

informacij~, pranesdamas apie savo naudos gavejus atitinkamai Lietuvos mokesciq 

institucijai; 

3. Fondas atitinka bent vien~ is siq reikalavimq: 

a) fondas paprastai yra atleistas nuo mokesCio Lietuvoje u:Z investicines pajamas 

pagal Lietuvos istatymus del savo, kaip pensijq plano statuso; 

b) fondas gauna is ji remianciq darbdaviq bent 50 procentq visq savo imokq 

(isskyrus aktyvq pervedimus is kitq sio straipsnio A-D dalyse aprasytq planq arba is sio II 

priedo V straipsnio A dalies 1 punkte aprasytq pensijq s~skaitq); 

c) fondo lesas leidziama paskirstyti ar isimti tik ivykus nurodytiems ivykiams, 

susijusiems su isejimu i pensij~, negalia ar mirtimi (isskyrus atnaujinamus paskirstymus i 

kitus sio straipsnio A-D dalyse aprasytus pensijq fondus arba II priedo V straipsnio A dalies 1 

punkte aprasytas pensijq s~skaitas ), antraip lesoms, paskirstytoms ar isimtoms iki siq 

nurodytq ivykiq, taikomos baudos, arba 

d) darbuotojq imokos (isskyrus tam tikras leistinas pridetines imokas) i fond~ yra 

ribojamos pagal darbuotojo gautas pajamas arba negali virsyti 50 000 USD per metus, taikant 

I priede nustatytas s~skaitq sumavimo ir valiutq konvertavimo taisykles. 

2 
C. Siauro dalyvavimo pensiiu fondas. Lietuvoje jsteigtas fondas, is kurio 

ismokamos pensijos, nejgalumo ismokos ar ismokos mirties atveju naudos gavejams, kurie 

yra vieno darbdavio ar keliq darbdaviq esami ar ankstesni darbuotojai (arba siq darbuotojq 

paskirti asmenys), kaip atlyginimas uz suteiktas paslaugas, jeigu: 

1. Fondas turi maZiau kaip 50 dalyviq; 

2. Fond'l remia vienas darbdavys ar keli darbdaviai, kurie nera investicines 

jmones arba pasyvus nefinansiniai uzsienio ilkio subjektai; 

3. Darbuotojo ir darbdavio jmokos i fond'l (isskyrus aktyvq pervedimus Is 

sutarties kriterijus atitinkanCiq sio straipsnio A dalyje aprasytq pensijq fondq arba sio II 

priedo V straipsnio A dalies 1 punkte aprasytq pensijq SClskaitq) yra ribojamos atitinkamai 

pagal darbuotojo gautas pajamas ir atlyginim'l; 

4. Dalyviai, ne Lietuvos rezidentai, neturi teises i daugiau kaip 20 procentq fondo 

turto; 

5. Fondui taikomas vyriausybes reglamentavimas, fondas taip pat teikia 

kasmetin<r informacij'l, pranesdamas apie savo naudos gavejus atitinkamai Lietuvos mokesCiq 

institucijai. 

D. Nuo mokesciu atleisto tikrojo savininko pensiiu fondas. Fondas, kurj 

Lietuvoje jsteige nuo mokesciq atleistas tikrasis savininkas pensijoms, nejgalumo ismokoms 

ar mirties atveju mokamoms ismokoms moketi naudos gavejams ar dalyviams, kurie yra sio, 

nuo mokesciq atleisto tikrojo savininko, esami ar ankstesni darbuotojai (arba siq darbuotojq 

paskirti asmenys), arba kurie nera esami ar ankstesni darbuotojai, jei siems naudos gavejams 

ar dalyviams suteiktos ismokos yra atlyginimas uz asmenines paslaugas, suteiktas siam nuo 

mokesCiq atleistam tikrajam savininkui. 

E. Nuo mokesciu atleisto tikrojo savininko visiskai valdoma investicine 

imone. tJkio subjektas, kuris yra Lietuvos finansq jstaiga vien todel, kad ji yra investicine 

jmone, jeigu kiekvienas tiesioginis ilkio subjekto akcinio kapitalo dalies turetojas yra nuo 

mokesCiq atleistas tikrasis savininkas ir kiekvienas tiesioginis sio ilkio subjekto skolos dalies 

turetojas yra indeliq jstaiga (siam ilkio subjektui suteiktos paskolos atZvilgiu) arba nuo 

mokesCiq atleistas tikrasis savininkas. 

III. Mazo arba riboto masto finansu istaigos, kurios atitinka reikalavima del 

istaigu, laikomu atitinkanciomis UFI kriteriius. Toliau nurodytos finansq jstaigos yra 

duomenq neteikiancios Lietuvos finansq jstaigos, kurios laikomos reikalavimus 

atitinkanCiomis UFl pagal JAV Vidaus pajamq kodekso 1471 straipsnj. 

A. Vietine klientu haze turincios finansu istaigos. Finansq jstaiga, kuri atitinka 

siuos reikalavimus: 

1. Finansq jstaiga privalo buti licencijuota ir reglamentuojama kaip finansq 

jstaiga pagal Lietuvos jstatymus; 

2. Finansq jstaiga negali tureti nuolatines veiklos vietos uz Lietuvos ribq. Siuo 

tikslu nuolatines veiklos vieta neapima vietos, kuri neskelbiama visuomenei ir is kurios 

finansq jstaiga vykdo tik administracines pagalbines funkcijas; 

3. Finansq jstaiga negali pritraukti klientq ar SClskaitos turetojq uz Lietuvos ribq. 

Siuo tikslu nelaikoma, kad finansq jstaiga pritrauke klientq ar SClskaitos turetojq uz Lietuvos 

ribq vien del to, kad si finansq jstaiga a) turi intemeto tinklalapj, jeigu siame tinklalapyje nera 

konkreCiai nurodyta, jog finansq jstaiga teikia finansines SClskaitas ar paslaugas nerezidentams 

ir kitais budais nenusitaiko i JA V klientus ar SClskaitq turetojus ar jq nepritraukia, arba b) 

3 
reklamuojasi platinamoje spaudoje arba radijo ar televizijos stotyje, kuri transliuojama 

pirmiausia Lietuvoje, taCiau kartais taip pat platinamoje ar transliuojamoje kitose salyse, jeigu 

reklamoje nera konkreCiai nurodyta, jog finansq jstaiga teikia finansines s~skaitas ar 

paslaugas nerezidentams ir kitais budais nenusitaiko i JAV klientus ar s~skaitq turetojus ar jq 

nepritraukia; 

4. Finansq jstaigai turi buti privaloma pagal Lietuvos jstatymus nurodyti s~skaitq 

turetojus rezidentus informacijos pateikimo arba mokesciq isskaitymo tikslais, kai tai susij~ su 

rezidentq turimomis finansinemis s~skaitomis arba Lietuvos pinigq plovimo prevencijos 

issamaus patikrinimo reikalavimq atitikties tikslais; 

5. Bent 98 procentai finansq jstaigoje tvarkomq finansiniq s~skaitq vertes turi 

priklausyti Lietuvos ar Europos S~ungos valstybes nares rezidentams, (iskaitant rezidentus, 

kurie yra ilkio subjektai); 

6. Nuo 2014 m. liepos 1 d. arba iki sios datos finansq jstaiga privalo laikytis 

tokios politikos ir tvarkos, kurios atitinka nustatyt~sias I priede ir kurios jai neleistq teikti 

finansines s~skaitos jokiai nedalyvaujanciajai finansq jstaigai ir tikrintq, ar si finansq jstaiga 

atidaro ar tvarko finansin~ s~skait~ kokiam nors nurodytajam JAV asmeniui, ne Lietuvos 

rezidentui (iskaitant JA V asmeni, kuris buvo Lietuvos rezidentas, kai finansine s~skaita buvo 

atidaryta, bet veliau nustojo bilti Lietuvos rezidentu), arba kokiam nors pasyviam 

nefinansiniam uzsienio ilkio subjektui su kontroliuojanciaisiais asmenimis, kurie yra JAV 

rezidentai arba JAV pilieCiai, kurie nera Lietuvos rezidentai; 

7. Pagal tokios politikos ir tvarkos nuostatas, jei nustatoma kokia nors finansine 

s~skaita, kuri~ turi nurodytasis JA V asmuo, ne Lietuvos rezidentas, arba pasyvus nefinansinis 

U.Zsienio ilkio subjektas su kontroliuojanciaisiais asmenimis, kurie yra JA V rezidentai arba 

JA V pilieCiai, ne Lietuvos rezidentai, finansq jstaiga turi pranesti apie si~ finansin~ s~skait~, 

nes to taip pat butq reikalaujama, jei finansq jstaiga butq duomenis teikianti Lietuvos finansq 

jstaiga (jskaitant IRS FATCA registracijos tinklalapyje pateiktq taikytinq registravimo 

reikalavimq laikym~si), arba si~ finansin~ s~skait~ U.Zdaryti; 

8. Tuo atveju, kai asmuo, kuris nera Lietuvos rezidentas, arba ilkio subjektas turi 

jau esanCi~ s~skait~, finansq jstaiga privalo perziilreti jau esancias s~skaitas pagal jau 

esancioms s~skaitoms taikomame I priede nustatytas procedilras, kad nustatytq visas JA V 

pranestinas s~skaitas ar finansines s~skaitas, kurias turi nedalyvaujancioji finansq jstaiga, ir 

pranestq apie si~ finansin~ s~skait~, nes to taip pat biltq reikalaujama, jei finansq jstaiga butq 

duomenis teikianti Lietuvos finansq jstaiga (iskaitant IRS FATCA registracijos tinklalapyje 

pateiktq taikytinq registravimo reikalavimqlaikym~si), arba si~ finansin~ s~skait~ uzdaryti; 

9. Kiekvienas susij~s finansq jstaigos ilkio subjektas, kuris yra finansq jstaiga, 

turi buti jsteigtas ar jkurtas Lietuvoje ir, isskyrus susijusi ukio subjekt~, kuris yra sio II 

priedo II straipsnio A-D dalyse aprasytas pensijq fondas, atitikti reikalavimus, nustatytus 

sioje A dalyje; ir 

10. Finansq jstaigoje neturi buti taikoma politika ar praktika, kuri yra 

diskriminacine atidarant ar tvarkant finansines s~skaitas asmenims, kurie yra nurodytieji JAV 

asmenys ir Lietuvos rezidentai. 

B. Vietinis bankas. Finansq jstaiga, atitinkanti siuos reikalavimus: 

1. Finansq jstaiga veikia tik kaip (ir pagal Lietuvos jstatymus yra licencijuota bei 

reglamentuojama kaip) a) bankas arba b) kredito unija ar panasi kooperatine kredito 

organizacija, kuri veikia negaudama pelno; 

4 
2. Finansq jstaigos versl~ pirmiausia sudaro, kai tai susijt( su banku - indeliq 

priemimas is nesusijusiq ma.Zmeniniq klientq ir paskolq siems klientams teikimas, o kai tai 

susijt( su kredito unija ar panasia kooperatine organizacija - indeliq priemimas is nariq ir 

paskolq jiems teikimas, jei ne vieno nario dalis tokioje kredito unijoje ar kooperatineje 

organizacijoje nevirsija penkiq procentq; 

3. Finansq jstaiga atitinka sio straipsnio A dalies 2-3 punktuose nustatytus 

reikalavimus, jeigu be sio straipsnio A dalies 3 punkte aprasytam interneto tinklalapiui 

nustatytq apribojimq, sioje svetaineje neleidziama atidaryti ir finansines s~skaitos; 

4. Finansq jstaigos balanse nurodytas jos turtas nevirsija 175 milijonq USD, o 

finansq jstaigos bei visq susijusiq Ukio subjektq visas turtas bendrai nesudaro daugiau kaip 

500 milijonq USD, nurodytq konsoliduotuose ar bendruose balansuose; ir 

5. Visi susijtt ukio subjektai turi buti jsteigti ar jkurti Lietuvoje ir bet kuris 

susijt(s ilkio subjektas, kuris yra finansq jstaiga, isskyrus susijusj ilkio subjekt~, kuris yra sio 

II priedo II straipsnio A-D dalyse aprasytas pensijq fondas, arba finansq jstaiga, turinti tik 

sio straipsnio C dalyje aprasytas ma.Zos vertes s~skaitas, turi atitikti sioje B dalyje nustatytus 

reikalavimus. 

C. Finansu istaiga, turinti tik mazos vertes saskaitas. Lietuvos finansq jstaiga, 

atitinkanti siuos reikalavimus: 

1. Finansq jstaiga nera investicine jmone; 

2. Ne vienos finansines s~skaitos, kuri~ tvarko finansq jstaiga ar kuris nors 

susijt(s ukio subjektas, likutis ar verte nevirsija 50 000 USD, taikant I priede nustatytas 

s~skaitq sumavimo ir valiutq konvertavimo taisykles; ir 

3. Finansq jstaigos balanse nurodytas turtas nevirsija 50 milijonq USD, o finansq 

jstaigos ir visq susijusiq ilkio subjektq visas turtas kartu nesudaro daugiau kaip 50 milijonq 

USD, nurodytq konsoliduotuose ar bendruose balansuose. 

D. Kriteriius atitinkantis kredito korteliu isdavejas. Lietuvos finansq jstaiga, 

atitinkanti siuos reikalavimus: 

1. Finansq jstaiga yra finansq istaiga vien todel, kad ji yra kredito korteliq 

isdaveja, priimanti indelius tik tada, kai klientas jvykdo mokejim~, kuris virsija kredito 

korteles likuti ir permoka is karto negr~inama klientui; ir 

2. Nuo 2014 m. liepos 1 d. arba iki sios datos finansq jstaiga jgyvendina politik~ 

ir proceduras, kuriomis U.Zkertamas kelias, kad kliento indelis nevirsytq 50 000 USD, arba 

u.ztikrinama, kad kliento indelis, kuris virsija 50 000 USD, kiekvienu atveju taikant I priede 

nustatytas s~skaitq sumavimo ir valiutq konvertavimo taisykles, butq gr~inamas klientui per 

60 dienq. Siuo tikslu kliento indelis neapima kredito likuciq, kurie nevirsija gincijamq 

mokesCiq, bet apima del prekiq gr~inimo atsirandanCius kredito likucius. 

IV. Investicines imones, kurios atitinka reikalavima del istaigu. laikomy 

atitinkanciomis UFI kriteriius, ir kitos specialiosios taisykles. Sio straipsnio A-E dalyse 

aprasytos finansq jstaigos yra duomenq neteikiancios Lietuvos finansq jstaigos, kurios 

laikomos reikalavimus atitinkanCiomis UFl pagal JAY Vidaus pajamq kodekso 1471 

straipsni. Be to, sio straipsnio F dalyje nustatytos specialiosios taisykles, taikomos investicinei 

jmonei. 

A. Valdytojo dokumentais pagrista patika. Patika, jsteigta pagal Lietuvos 

jstatymus tiek, kiek patikos valdytojas yra duomenis teikianti JAY finansq jstaiga, duomenis 

5 
teikianti 1-a pavyzdine UFl ar dalyvaujanCioji UFI ir pranesa vis(! pranestin(! informacij(! apie 

visas patikos JAY pranestinas S(!Skaitas pagal si Susitarim(!. 

B. Remiama investicine imone ir kontroliuojamoji uzsienio imone. Sio 

straipsnio B dalies 1-2 punktuose aprasyta finansq istaiga, turinti remianti subjekt(!, kuris 

atitinka sio straipsnio B dalies 3 punkto reikalavimus. 

1. Finansq istaiga yra remiama investicine imone, jei a) ji yra Lietuvoje isteigta 

investicine imone, bet nera kriterijus atitinkantis tarpininkas, mokescius isskaiciuojanti 

uzsienio partnerystes organizacija ar mokesCius isskaiCiuojanti uzsienio patika pagal 

galiojancius JAY izdo nuostatus; ir b) koks nors ilkio subjektas yra sutarys su sia finansq 

istaiga veikti kaip j(! remiantis subjektas. 

2. Finansq istaiga yra remiama kontroliuojamoji U.Zsienio imone, jei a) si finansq 

istaiga yra kontroliuojamoji uzsienio imone1

' isteigta pagal Lietuvos istatymus, bet nera 

kriterijus atitinkantis tarpininkas, mokescius isskaiCiuojanti uzsienio partnerystes organizacija 

ar mokesCius isskaiciuojanti uzsienio patika pagal galiojancius JAY izdo nuostatus; b) si 

Finansq istaiga visa tiesiogiai ar netiesiogiai priklauso duomenis teikianciai JAY finansq 

istaigai, kuri sutinka veikti arba reikalauja, kad sios finansq istaigos filialas veiktq kaip si'! 

finansq istaig(! remiantis subjektas; ir c) si finansq istaiga turi bendr(! su remianciu subjektu 

elektroniny S(!Skaitq sistem(!, leidzianCi(! Siam subjektui identifikuoti ViSUS finansq istaigos 

S(!Skaitos turetojus ir remitentus ir prieiti prie visos finansq istaigos turimos informacijos apie 

S(!skaitas ir klientus, taCiau neapsiribojant kliento tapatybes nustatymo informacija, kliento 

dokumentais, s(!skaitos likuCiu ir visais S(!Skaitos turetojui ar remitentui atliktais mokejimais. 

3. Remiantis subjektas atitinka siuos reikalavimus: 

a) remiantis subjektas turi teisy veikti finansq istaigos vardu (pavyzdziui, kaip 

fondo valdytojas, patikos valdytojas, imones direktorius ar vadovaujantis partneris), kad butq 

jvykdyti IRS F ATCA registracijos tinklalapyje taikytini registracijos reikalavimai; 

b) remiantis subjektas yra jregistruotas IRS per IRS FATCA registracijos 

tinklalapi, kaip remiantis subjektas; 

c) jei remiantis subjektas nustato kokias nors finansq istaigos JAY pranestinas 

S(!skaitas, jis jregistruoja finansq jstaig(! IRS FATCA registracijos tinklalapyje pagal 

galiojanCius registracijos reikalavimus vien(! is siq dienq arba iki jq, atsizvelgiant i tai, kuri is 

jq velesne - 2015 m. gruodzio 31 d. arba dien(!, kuri yra praejus 90 dienq nuo dienos, kai JAY 

pranestina S(!skaita nustatoma pirm(! kart(!; 

d) remiantis subjektas sutinka finansq jstaigos vardu vykdyti visus issamaus 

patikrinimo, atskaitymo, pranesimo ir kitus reikalavimus, kuriuos finansq jstaiga turetq 

vykdyti, jei ji butq duomenis teikianti Lietuvos finansq jstaiga; 

e) remiantis subjektas nustato finansq istaig(! ir itraukia jos identifikavimo numeri 

(gaut(! laikantis IRS F ATCA registracijos tinklalapyje pateiktq galiojanCiq registracijos 

reikalavimq) i visas finansq jstaigos vardu parengtas ataskaitas; 

f) remianCio subjekto kaip remejo statusas nebuvo atSauktas. 

1 ,Kontroliuojamoji uzsienio imom~" rei§kia bet kuril! ufsienio imony, jei daugiau kaip 50 procentq visq 

balsavimo teisy turinciq imones akcijq rMiq jungtine balsavimo teise arba iffiones akcijq visa verte priklauso 

ar laikoma priklausancia ,Jungtiniq Valstijq" akcininkams bet kuril! dienl! per sios uzsienio imones 

mokestinius metus. Visq uzsienio imoniq atzvilgiu Sl!Voka ,Jungtiniq Valstijq akcininkas" reiskia Jungtiniq 

Valstijq asmeni, kuriam priklauso arba laikoma priklausanciais 10 ar daugiau procentq sios ufsienio imones 

visq balsavimo teisy turinciq akcijq rusiq jungtine balsavimo teise. 

6 
C. Remiama ir grieztai kontroliuojama investicine imone. Lietuvos finansq 

jstaiga, atitinkanti siuos reikalavimus: 

1. Finansq jstaiga yra finansq jstaiga tik todel, kad ji yra investicine jmone, bet 

nera kriterijus atitinkantis tarpininkas, mokesCius isskaiciuojanti l1Zsienio partnerystes 

organizacija ar mokescius isskaiCiuojanti l1Zsienio patika pagal galiojanCius JA V izdo 

nuostatus; 

2. Remiantis subjektas yra duomenis teikianti JA V finansq jstaiga, duomenis 

teikianti 1-a pavyzdine UFl arba dalyvaujancioji UFl, kuri turi teisy veikti finansq jstaigos 

vardu (pavyzdziui, kaip profesionalus valdytojas, patikos valdytojas ar vadovaujantis 

partneris) ir sutinka finansq jstaigos vardu vykdyti visus issamaus patikrinimo, atskaitymo, 

pranesimo ir kitus reikalavimus, kuriuos finansq jstaigai reiketq vykdyti, jei ji butq duomenis 

teikianti Lietuvos finansq jstaiga; 

3. Finansq jstaiga nepateikia savys kaip investicines jmones nesusijusioms 

salims; 

4. Dvidesimciai ar ma:liau asmenq priklauso visos skolos dalys ir akcinio kapitalo 

dalys finansq istaigoje (neatsizvelgiant i skolos dalis, kurios priklauso dalyvaujanCiosioms 

UFl ir reikalavimus atitinkancioms UFl, jei tam Ukio subjektui priklauso 100 procentq akcinio 

kapitalo daliq sioje finansq jstaigoje ir jis pats yra sioje c dalyje aprasyta remiama finansq 

jstaiga); ir 

5. Remiantis subjektas atitinka siuos reikalavimus: 

a) remiantis subjektas l1Zregistravo remiantj subjekt~ IRS per IRS FATCA 

registracijos tinklalapj; 

b) remiantis subjektas sutinka finansq jstaigos vardu vykdyti vi sus issamaus 

patikrinimo, atskaitymo, pranesimo ir kitus reikalavimus, kuriuos finansq jstaigai butq reikejy 

vykdyti, jei ji butq duomenis teikianti Lietuvos finansq jstaiga, ir saugo apie finansq jstaig~ 

surinktus dokumentus seserius metus; 

c) remiantis subjektas jvardija finansq istaig~ visose jos vardu parengtose 

ataskaitose; ir 

d) remiancio subjekto, kaip remejo, statusas nebuvo atSauktas. 

D. lnvesticiiu konsultantai ir investiciiu valdytojai. Lietuvoje jsteigta 

investicine jmone, kuri yra finansq jstaiga vien tik todel, kad ji 1) teikia investicijq 

konsultacijas klientui ir veikia jo vardu, arba 2) valdo portfelius uz klient~ ar jo vardu, 

siekdama investuoti, valdyti ar administruoti finansq jstaigoje, kuri nera nedalyvaujancioji 

finansq jstaiga, sio kliento vardu jdetas lesas. 

E. Kolektyvinio investavimo subjektas. Lietuvoje jsteigta investicine jmone, 

kuri reglamentuojama kaip kolektyvinio investavimo subjektas, jeigu visos dalys siame 

kolektyvinio investavimo subjekte (iskaitant 50 000 USD virsijanCias skolos dalis) priklauso 

vienam ar keliems nuo mokesciq atleistiems tikriesiems savininkams, I priedo VI straipsnio 

B dalies 4 punkte aprasytiems aktyviems nefinansiniams uzsienio Ukio subjektams, JAV 

asmenims, kurie nera nurodytieji JA V asmenys, arba finansq istaigoms, kurios nera 

nedalyvaujanCiosios finansq jstaigos. 

F. Specialiosios taisykles. Investicinei jmonei taikomos sios taisykles: 

1. Kai dalys turimos investicineje jmoneje, kuri yra sio straipsnio E dalyje 

aprasytas kolektyvinio investavimo subjektas, laikoma, kad investicines jmones (kuri nera 

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finansq jstaiga, per kuri'! turimos dalys kolektyvinio investavimo subjekte) pranesimo 

jsipareigojimai yra jvykdyti. 

2. Kai dalys turimos: 

a) bendradarbiaujancioje jurisdikcijoje jsteigtoje investicineje jmoneje, kuri 

reguliuojama kaip kolektyvinio investavimo subjektas, kuriame visos dalys (iskaitant 50 000 

USD virsijanCias skolos dalis) priklauso vienam ar keliems nuo mokesCiq atleistiems 

tikriesiems savininkams, I priedo VI straipsnio B dalies 4 punkte aprasytiems aktyviems 

nefinansiniams uzsienio Ukio subjektams, JAV asmenims, kurie nera nurodytieji JAV 

asmenys, arba finansq jstaigoms, kurios nera nedalyvaujanciosios finansq jstaigos, arba yra 

per juos valdomos, arba 

b) investicineje jmoneje, kuri yra kriterijus atitinkantis kolektyvinio investavimo 

subjektas pagal galiojanCius JAV izdo nuostatus; 

laikoma, kad investicines jmones, kuri yra Lietuvos finansq jstaiga (bet ne finansq 

jstaiga, per kuri'! turimos dalys kolektyvinio investavimo subjekte), pranesimo jsipareigojimai 

yra jvykdyti. 

3. Kai dalys turimos Lietuvoje jsteigtoje investicineje jmoneje, kuri neaprasyta 

sio straipsnio E dalyje arba F dalies 2 punkte ir atitinka Susitarimo 5 straipsnio 3 punkt'!, 

laikoma, kad visq kitq investiciniq imoniq pranesimo isipareigojimai siq daliq atzvilgiu yra 

ivykdyti, jei informacij'!, kuri'! pirmiau mineta investicine jmone turi pranesti pagal 

Susitarim'! siq daliq atzvilgiu, pranesa si investicine jmone arba kitas asmuo. 

V. I finansines saskaitas neitrauktos saskaitos. Toliau nurodytos SC!skaitos 

nejtrauktos i finansiniq SC!skaitq apibre:Zti ir todel nelaikomos JA V pranestinomis S'!skaitomis. 

A. Tam tikros taupomosios saskaitos. 

1. Pensijy sqskaita. Lietuvos Respublikoje tvarkoma pensiJt! SC!skaita, kuri 

atitinka siuos reikalavimus pagal Lietuvos Respublikos jstatymus. 

a) S'!skaitai taikomas asmenines pensijq SC!skaitos reglamentavimas arba SC!skaita 

yra iregistruoto ar reglamentuojamo pensijq plano dalis ir skirta pensijq ismokoms teikti 

(iskaitant nejgalumo ismokas ar ismokas mirties atveju ); 

b) S'!skaita yra remiama mokesCiais (t. y., jmokos i SC!skait'!, kurios kitu atveju 

biltq apmokestinamos pagal Lietuvos Respublikos jstatymus, yra atskaitomos arba 

neitraukiamos i SC!Skaitos turetojo bendr'!sias pajamas arba apmokestinamos ma:Zesniu tarifu, 

arba investiciniq pajamq is S'!Skaitos apmokestinimas atidedamas arba sios pajamos 

apmokestinamos mazesniu tarifu); 

c) biltina teikti kasmetiny informacij'! apie SC!skait'! Lietuvos Respublikos 

mokesciq institucijai; 

d) ismokas lemia tai, ar yra sukakys pensinis amzius, ar yra pripa:Zinta negalia 

arba patvirtintas mirties faktas, antraip iki siq nurodytq jvykiq atliktoms ismokoms taikomos 

baudos; ir 

e) jvykdytas vienas is siq reikalavimq: i) metines jmokos limitas yra 50 000 USD 

ar ma:Ziau arba ii) nustatytas didziausias viso gyvenimo imokq limitas - 1 000 000 USD ar 

ma:Zesnei SC!skaitai, kiekvienu atveju taikant I priede nustatytas SC!skaitq sumavimo ir valiutq 

konvertavimo taisykles. 

2. Ne pensijy taupomoji sqskaita. Lietuvoje tvarkoma S'!Skaita (ne draudimo ar 

anuiteto sutartis), kuri atitinka siuos reikalavimus pagal Lietuvos jstatymus. 

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a) s~skaita reguliuojama kaip taupomoji priemone, skirta ne pensijq tikslams; 

b) s~skaita yra remiama mokesciais (t. y., imokos i s~skait~, kurios kitu atveju 

butq apmokestinamos pagal Lietuvos istatymus, yra atskaitomos arba neitraukiamos i s~skaitos turetojo bendr~sias pajamas arba apmokestinamos maiesniu tarifu, arba investiciniq 

pajamq is s~skaitos apmokestinimas atidedamas arba sios pajamos apmokestinamos ma.Zesniu 

tarifu); 

c) ismokas lemia tai, ar jos atitinka konkreCius kriterijus, susijusius su 

taupomosios s~skaitos tikslu (pavyzdziui, mokslo ar medicines ismokq teikimas), antraip 

taikomos baudos, jei ismokos mokamos, nors jos neatitinka siq kriterijq; ir 

d) metiniq imokq limitas yra 50 000 USD ar ma.Ziau, taikant I priede nustatytas 

s~skaitq sumavimo ir valiutq konvertavimo taisykles. 

B. Tam tikros terminuotos gyvvbes draudimo sutartvs. Lietuvoje tvarkoma 

gyvybes draudimo sutartis, kurios draudimo laikotarpis baigsis tada, kai apdraustajam 

asmeniui sukaks 90 metq, jeigu si sutartis atitinka tokius reikalavimus: 

1. Periodines imokos, kurios laikui begant nema.Zeja, yra moketinos bent kart~ 

per metus sutarties galiojimo laikotarpiu arba iki apdraustajam sueis 90 metq, atsizvelgiant i 

tai, kuris siq laikotarpiq yra trumpesnis; 

2. Sutartis neturi sutartines vertes, kuri~ koks nors asmuo gali nustatyti (ismokos, 

paskolos ar kitomis priemonemis) nenutraukdamas sutarties; 

3. Suma (kuri nera mirties ismoka), moketina po sutarties nutraukimo ar 

pasibaigimo, negali virsyti bendrq pagal sutarti sumoketq imokq, atemus mirtingumo, 

sergamumo ir islaidq mokesciq (neatsizvelgiant i tai, ar jie faktiskai taikomi arne) sum~ uz 

sutarties galiojimo laikotarpi ar laikotarpius, ir visq iki sutarties nutraukimo ar pasibaigimo 

sumoketq sumq; 

4. Sutarties teisetais pagrindais neturi teisiq peremejas. 

C. Paveldetojo turima saskaita. Lietuvos tvarkoma s~skaita, kuri~ turi tik 

paveldetojas, jei sios s~skaitos dokumentai apima mirusiojo testamento ar mirties Iiudijimo 

kopij~. 

D. Salyginio deponavimo saskaitos. Lietuvoje tvarkoma s~skaita, kurios 

atsiradim~ lemia kuris nors is siq ivykiq: 

1. Teismo nutartis ar sprendimas. 

2. Nekilnojamojo ar asmeninio turto pardavimas, mainai ar nuoma, jeigu s~skaita 

atitinka siuos reikalavimus: 

a) s~skaita finansuojama tik is pradinio mokejimo, rankpinigiq, indelio, kuriq 

suma pakankama tiesiogiai su sandoriu susijusiam isipareigojimui liZtikrinti, arba is panasaus 

mokejimo arba finansuojama is finansinio turto, kuris idetas i s~skait~ ir susijys su 

nekil ojamojo ar asmeninio turto pardavimu, mainais ar nuoma; 

b) s~skaita atidaryta ir naudojama vi en tam, kad butq uZtikrintas pirkejo 

isipareigojimas sumoketi pirkimo kain~ uZ turt~, pardavejo isipareigojimas apmoketi 

nenumatytus isipareigojimus arba nuomotojo ar nuomininko isipareigojimas apmoketi su 

nuomojamu turtu susijusius nuostolius, kaip sutarta nuomos sutartyje; 

c) s~skaitos aktyvai, iskaitant ir uz j~ gautas pajamas, ismokami ar kitaip 

paskirstomi pirkejo, pardavejo, nuomotojo ar nuomininko naudai (iskaitant atvejus, kai 

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jvykdomas sio asmens jsipareigojimas), kai turtas parduodamas, mainomas ar perduodamas 

arba kai baigiasi nuomos sutartis; 

d) si s~skaita nera marzos ar panasi s~skaita, atidaryta del finansinio turto 

pardavimo ar mainq; 

e) si s~skaita nesusijusi su kredito korteles s~skaita. 

3. Finansq jstaigos, kuri tvarko nekilnojamuoju turtu uZtikrint~ paskol~, 

isipareigojimas atideti dali mokejimo vien tam, kad veliau butq galima moketi su siuo 

nekilnojamuoju turtu susijusius mokescius ar draudim~. 

4. Finansq jstaigos jsipareigojimas vien tik u.ztikrinti velesnj mokesciq mokejim~. 

E. Bendradarbiaujancios jurisdikciios saskaitos. Lietuvoje tvarkoma s~skaita, 

nejtraukta i finansines s~skaitos apibrezti pagal Jungtiniq Valstijq ir kitos 

BendradarbiaujanCios jurisdikcijos susitarim~, kad butq lengviau jgyvendinti F ATCA, jeigu 

siai s~skaitai taikomi tokie pat reikalavimai ir prieziilra pagal tos kitos bendradarbiaujanCios 

jurisdikcijos jstatymus, kaip ir tuo atveju, jei si s~skaita butq jsteigta toje 

bendradarbiaujancioje jurisdikcijoje ir tvarkoma bendradarbiaujancios jurisdikcijos finansq 

jstaigos toje bendradarbiaujancioje jurisdikcijoje. 

VI. Apibreztys. Pateiktiesiems aprasymams taikomos sios papildomos apibreZtys: 

A. Duomenis teikianti 1-a pavvzdine UFI. S~voka ,duomenis teikianti 1-a 

pavyzdine UFl" reiskia finansq istaig~, del kurios ne JAV vyriausybe ar jos agentilra sutinka 

gauti informacij~ ir ja keistis pagal 1-~ pavyzdini tarpvyriausybini susitarim~, isskyrus finansq 

jstaig~, kuri laikoma nedalyvaujanci~a finansq jstaiga pagal 1-~ pavyzdini tarpvyriausybini 

susitarim~. Sioje apibn!Ztyje s~voka ,l-as pavyzdinis tarpvyriausybinis susitarimas" reiskia 

Jungtiniq Valstijq ar Izdo departamento ir ne JAV vyriausybes ar vienos ar keliqjos agenturq 

susitarim~ del FATCA jgyvendinimo per finansq jstaigq siai ne JAV vyriausybei ar jos 

agenturai teikiamas ataskaitas, taip pat automatiskai keiciantis pranesta informacija su Vidaus 

mokesciq tarnyba. 

B. Dalyvaujancioii UFI. S~voka ,dalyvaujancioji UFl" reiskia finansq istaig~, 

kuri sutiko laikytis UFl susitarimo reikalavimq, jskaitant 2-ame pavyzdiniame 

tarpvyriausybiniame susitarime aprasyt~ finansq istaig~, kuri sutiko laikytis UFl susitarimo 

reikalavimq. S~voka ,dalyvaujancioji UFl" apima kriterijus atitinkanti tarpininkaujanti 

duomenis teikiancios JA V finansq jstaigos skyriq, nebent sis skyrius butq duomenis teikianti 

1-a pavyzdine UFl. Sioje apibreztyje s~voka ,UFl sutartis" reiskia susitarim~, kuriame 

nustatyti reikalavimai finansq istaigai, kuri turi buti laikoma atitinkancia JAV Vidaus pajamq 

kodekso 1471 straipsnio b dalies reikalavimus. Be to, sioje apibreztyje s~voka ,2-as 

pavyzdinis tarpvyriausybinis susitarimas" reiskia Jungtiniq Valstijq arba Izdo departamento ir 

ne JA V vyriausybes arba vienos ar keliq jos agentilrq susitarim~, kuriuo siekiama palengvinti 

F ATCA igyvendinim~ per finansq institucijq tiesiogiai Vidaus mokesciq tarnybai teikiamas 

ataskaitas pagal UFl susitarimo reikalavimus, taip pat siai ne JA V vyriausybei ar jos agentilrai 

ir Vidaus mokesCiq tarnybai keiCiantis informacija tarpusavyje. 

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