Non-calculation of interest

(1) The calculation of interest shall be suspended:

1) on tax liabilities not performed by a credit institution by the due date for the duration of a moratorium on the credit institution;

2) upon the declaration of bankruptcy of a taxable person;

3) on tax liabilities not performed by the due date if the tax liabilities are being performed pursuant to a valid compromise approved in bankruptcy proceedings;

4) on tax liabilities related to an estate which are not performed by the due date, as of the opening of the succession until acceptance of the estate by successors;

5) if the amount of interest exceeds the claim for tax which is a basis for the calculation thereof.

[RT I, 10.12.2010, 4 - entry into force 01.01.2011]

6) in a reorganisation proceeding until approval of the reorganisation plan.

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

(2) Interest shall not be calculated on an amount of tax outstanding on the due date or a part thereof which is equal to an amount to be paid or refunded to a taxable person by the tax authority pursuant to this Act, an Act concerning a tax or the customs rules.

(3) Unless otherwise prescribed by an Act concerning a tax, a claim for interest is not submitted if the amount of interest is less than 10 euros. The minimum rate shall not apply to set-off of interest against the claim for refund or compulsory execution.

[RT I, 10.12.2010, 4 - entry into force 01.01.2011]

(4) If, for reasons independent of a taxable person, a tax authority sends a tax notice specified in § 88 of this Act or a land tax notice to the taxable person later than thirty days before the due date for payment of the tax and if the amount indicated in the tax notice is paid after the due date for payment of the tax, interest shall not be calculated for the same number of days as the number of days by which the tax authority was late in sending of the tax notice.

(5) Interest shall not be calculated on amounts of tax declared which are less than the amounts prescribed by law or on amounts the refund of which is claimed and which exceed amounts prescribed by law if such amounts are the result of misleading or false information provided by the tax authority in writing, unless:

[RT I 2008, 60, 331 - entry into force 01.01.2009]

1) the taxable person was aware that the information was misleading or false when declaring or paying tax or submitting a claim for refund;

2) the taxable person caused the false information to be issued by threats or duress, by submitting misleading or false information to the tax authority or by using other illegal means.

(6) A tax authority has the right not to calculate or collect interest on the grounds provided for in § 100 of this Act.

(7) Interest shall not be calculated on an amount of customs duty which is payable for the reason that the customs authorities of the exporting country or another authorised body of the exporting country has retrospectively revoked the document certifying preferential origin or declared the document certifying preferential origin not conforming to the requirements and the taxable person was not aware of the issue of the document certifying preferential origin on incorrect bases.

[RT I 2008, 60, 331 - entry into force 01.01.2009]

(8) Interest shall not be calculated on the sum of customs duty and value added tax, which is to be paid on the anti-dumping or balancing customs duty, established retrospectively.

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

(9) Interest shall not be calculated on the sum of customs duty and value added tax, which is to be paid due to the fact that the European Commission did not allocate quota for the ensured tariff quota.

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