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Payment and set-off






(1) A taxable person is required to pay the amounts arising from an amount of tax and amounts arising from accessory obligations to a tax (§ 31) into the bank account designated therefor. In the cases prescribed by an Act concerning a tax or the customs rules, the tax shall be paid to the tax authority in cash or by way of purchasing revenue stamps by the due date provided for in an Act concerning a tax or the customs rules or, in the cases prescribed by law, by the due date designated by a tax authority. The provisions of this section shall not apply if a taxable person submits a tax return (§ 85) within the prescribed term and the monetary obligations of the taxable person can be set off against a claim for refund (§ 33).

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

(2) In order to ensure the performance of the future monetary obligations by the due date, a taxable person has the right to make payments to the tax authority before the due date for the performance of a monetary obligation or use the claim of refund (§ 33) arising due to other reasons for covering future monetary obligations.

(3) On the due date provided for in the Act concerning a tax or the customs rules or, in the cases prescribed by law, on the due date designated by the tax authority, the tax authority shall set off the monetary obligations of a taxable person against his or her claim for refund on the basis of a tax return (§ 33). Set-off shall take place on a continuous basis on the due date for the performance of a monetary obligation without the corresponding request of a taxable person.

(4) An amount of tax payable pursuant to a tax notice (§ 88) or assessed in a notice of assessment (§ 95) shall be set off against a claim for refund submitted by a taxable person within thirty days after the date of delivery of an administrative act if the taxable person does not request earlier payment.

(5) In the case provided for in subsection (1) of this section, the date of receipt of the amount payable in the bank account designated therefor or in cash in the cash register of the tax authority shall be deemed to be the date of payment. In the event of compulsory enforcement carried out by a bailiff, the date of payment of an amount to the bailiff or the date of receipt of the amount in the official bank account of the bailiff shall be deemed to be the date of payment.

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

 

(6) The monetary obligations of a taxable person shall be performed or set off in the order the obligations are created unless the taxable person applies for the exclusion of the obligations specified in clauses 14) – 16) of this section from the set-off before the due date for performance of the obligations. The claims with one and the same due date shall be fulfilled on the basis of the following order:



1) contributions to mandatory funded pension;

2) unemployment insurance premium;

3) income tax withheld;

4) social tax;

5) personal income tax;

6) land tax;

61) mineral resources extraction charge;

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

62) water abstraction charge;

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

63) pollution charge for waste disposal;
[RT I, 14.03.2011, 4 - entry into force 01.04.2011]

64) pollution charge for emission of pollutants into water bodies, groundwater or soil;
[RT I, 14.03.2011, 4 - entry into force 01.04.2011]

65) pollution charge for emission of pollutants into ambient air;
[RT I, 14.03.2011, 4 - entry into force 01.04.2011]

7) customs duty;

8) gambling tax;

9) excise duties;

10) heavy goods vehicle tax;

11) income tax on a resident legal person’s or non-resident legal person’s permanent establishment;

[RT I, 18.11.2010, 1 – entry into force 01.01.2011]

12) value added tax;

13) local taxes;

14) interest;

15) penalty payments;

16) other liabilities.

(7) The order of performance of the liabilities provided for in subsection (6) of this section shall not be taken into account if a different due date for the performance of a monetary obligation arises from an administrative act of a tax authority (§ 95 and § 111). In this case the payments shall be made on the basis of the due date specified in the administrative act of the tax authority.

(8) The obligation provided for in subsection (1) of this section may be performed through a third party unless otherwise provided by an Act concerning a tax. A tax authority is required to accept performance of the obligation by a third party (subsection 106(8)).

(9) The procedure for entry in the accounts, payment and refund of the claims and liabilities administered by the tax authority for state taxes shall be established by a regulation of the Minister of Finance.

[RT I 2008, 58, 323 - entry into force 01.01.2009]



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