{"version":"1.0","provider_name":"elvprojektai.lt","provider_url":"https:\/\/elvprojektai.lt\/en\/","author_name":"ELVprojektai.lt","author_url":"https:\/\/elvprojektai.lt\/en\/author\/elv\/","title":"Repayment of excess corporation tax. New rules - elvprojektai.lt","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"YpCV9GYhZh\"><a href=\"https:\/\/elvprojektai.lt\/en\/news\/pelno-mokescio-permokos-grazinimas-naujos-taisykles-2\/\">Repayment of excess corporation tax. New rules<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/elvprojektai.lt\/en\/news\/pelno-mokescio-permokos-grazinimas-naujos-taisykles-2\/embed\/#?secret=YpCV9GYhZh\" width=\"600\" height=\"338\" title=\"&#8220;Repayment of excess corporation tax. New rules&#8221; &#8212; elvprojektai.lt\" data-secret=\"YpCV9GYhZh\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/elvprojektai.lt\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/markus-spiske-ms6N-gBtbCQ-unsplash-scaled-1.jpg","thumbnail_width":2560,"thumbnail_height":1706,"description":"Recovering an overpayment of corporation tax Sometimes the profit paid in advance is higher than the profit received, resulting in an overpayment. Under the new rules, companies will only be able to apply for a refund of overpaid corporation tax if they have submitted their financial statements to the Register of Legal Entities (ROE). This&hellip;"}