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Acts concerning taxes






Chapter 1

GENERAL PROVISIONS

Division 1

Definitions Used in Act

Scope of application of Act

(1) This Act specifies the rights, obligations and liability of tax authorities and taxable persons, the procedure for tax proceedings and the procedure for the resolution of tax disputes.

(2) The provisions of this Act apply to all state taxes unless specific rules are prescribed in an Act concerning a tax.

(3) The provisions of this Act apply to the duties payable upon import or export of goods unless otherwise provided for in the customs regulations for the purposes of the Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 302, 19.10.1992, pp. 1-50).

[RT I, 13.12.2011, 1 - entry into force 01.01.2012]

(4) The provisions of this Act apply to local taxes insofar as the Local Taxes Act does not provide otherwise.

(5) If this Act or an Act concerning a tax is contrary to an treaty ratified by the Riigikogu3, the provisions of the treaty apply in the event of taxation.

[RT I 2004, 28, 188 - entry into force 01.05.2004]

Definition of tax

Tax is a single or periodic financial obligation which is imposed on taxpayers by an Act or a rural municipality or city council regulation issued pursuant to an Act for the performance of the public law functions of the state or local governments or to obtain revenue required therefor and which is subject to performance pursuant to the procedure, in the amount and within the terms prescribed by an Act or a regulation, without direct compensation to taxpayers therefor.

Tax system

(1) The tax system in Estonia consists of state taxes provided for in and imposed by Acts concerning taxes and local taxes imposed by a rural municipality or city council in its administrative territory pursuant to law.

(2)The following are the state taxes:

1) income tax;

2) social tax;

3) land tax;

4) gambling tax;

5) value added tax;

6) customs duty;

7) excise duties;

8) heavy goods vehicle tax.

 

(3) Local taxes are imposed by a rural municipality or city council regulation in compliance with the conditions provided by the Local Taxes Act.

 

(4) The provisions of this Act concerning taxes also apply to contributions to funded pensions and unemployment insurance premiums unless otherwise provided by the Funded Pensions Act as well as to pollution charges, water abstraction charge and the mineral resources extraction charge unless otherwise provided in the Environmental Fees Act.

[RT I, 14.03.2011, 4 - entry into force 01.04.2011]

Acts concerning taxes

(1) An Act concerning a tax is an Act which provides for a specific tax.

(2) Taxpayers are required to pay only such state and local taxes as are prescribed by law at the rates and pursuant to the procedure provided for in Acts concerning taxes and in rural municipality or city council regulations.

(3) The following shall be provided for in an Act concerning a tax:

1) the name of the tax;

2) the object of taxation;

3) the tax rate;

4) the taxpayers;

5) the recipient of or place of receipt of the tax;

6) the due date or term for payment of the tax, and the period of taxation in the case of periodic taxes;

7) the procedure for calculation and payment of the tax and supplementary obligations accompanying the tax;

8) tax incentives that are available.


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