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Taxation Act

(consolidated text Nov. 2003)

Passed 20 February 2002 (RT2 I 2002, 26, 150),entered into force 1 July 2002,amended by the following Acts:20.04.2005 entered into force 01.07.2005 - RT I 2005, 25, 193;17.02.2005 entered into force 09.03.2005 - RT I 2005, 13, 66;23.11.2004 entered into force 01.01.2005 - RT I 2004, 84, 569;18.11.2004 entered into force 01.01.2005 - RT I 2004, 84, 568;28.06.2004 entered into force 01.03.2005 - RT I 2004, 56, 403;20.05.2004 entered into force 27.05.2004 - RT I 2004, 45, 319;14.04.2004 entered into force 01.05.2004 - RT I 2004, 30, 208;14.04.2004 entered into force 01.05.2004 - RT I 2004, 28, 189;13.04.2004 entered into force 01.05.2004 - RT I 2004, 28, 188;17.12.2003 entered into force 05.02.2004 - RT I 2004, 2, 7;17.12.2003 entered into force 01.01.2004 - RT I 2003, 88, 591;10.12.2004 entered into force 01.05.2004 - RT I 2003, 82, 554; 22.10.2003 entered into force 01.01.2004 - RT I 2003, 71, 472;11.06.2003 entered into force 07.07.2003 - RT I 2003, 48, 341;04.12.2002 entered into force 01.04.2003 - RT I 2003, 2, 17;11.12.2002 entered into force 01.01.2003 - RT I 2002, 111, 662;18.12.2002 entered into force 31.12.2002 - RT I 2002, 110, 660;19.11.2002 entered into force 10.12.2002 - RT I 2002, 99, 581;19.06.2002 entered into force 01.09.2002 - RT I 2002, 63, 387;12.06.2002 entered into force 01.09.2002 - RT I 2002, 57, 358.

 Chapter 1

General Provisions

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Division 3

Register of Taxable Persons

[...]

§ 18. Registration requirement

(1)        The following persons are required to register themselves in the regional tax centre of the Tax and Customs Board prior to the commencement of activities:

(20.04.2005 entered into force 01.07.2005 - RT I 2005, 25, 193)

1)         legal persons who are not to be entered in the commercial register, the non-profit associations and foundations register or the register of religious associations;

(22.10.2003 entered into force 01.01.2004 - RT I 2003, 71, 472)

2)         state, rural municipality or city agencies which are not to be entered in the state register of state and local government agencies;

3)         sole proprietors who are not to be entered in the commercial register;

4)         foreign legal persons who or associations of persons or pools of assets without the status of a legal person which are commencing economic activities in Estonia through a permanent establishment which is not entered in the commercial register as a branch.

(11)      The following persons are required to register themselves in the regional tax centre of the Tax and Customs Board within ten days as of the date on which the tax liability arises:

1)         non-resident employers, including sole proprietors, foreign missions, other foreign agencies, international organisations and their representatives if not earlier registered in the register of taxable persons or other register specified in subsection (1) of this section;

2)         patnerships, communities and other associations of persons not having the status of a legal person.

(20.04.2005 entered into force 01.07.2005 - RT I 2005, 25, 193)

(2)        A regional tax centre of the Tax and Customs Board shall issue a certificate concerning registration wherein information specified in subsection 19 (1), 20 (1), 21 (1) or (3) or § 211 or § 22 of this Act shall be indicated.

(20.04.2005 entered into force 01.07.2005 - RT I 2005, 25, 193)

[...]

Chapter 6

Evidence

[...]

§ 64. Right to refuse to provide information or submit evidence

(1)        The right to refuse to perform an obligation specified in §§ 60-63 of this Act to provide information or submit evidence exists:

1)         for advocates in respect of circumstances which become known to them in connection with the provision of legal assistance;

2)         for doctors, notaries, patent agents and ministers of religion in respect of information which becomes known to them in connection with their professional activities;

3)         for agencies which organise state statistical surveys and officials who conduct such surveys in respect of information which becomes known to them in connection with a survey;

4)         for auditors and persons engaged in the professional activities of an auditor, pursuant to the provisions of the Authorised Public Accountants Act (RT I 1999, 24, 360; 2002, 21, 117; 53, 336; 57, 357; 61, 375; 2003, 23, 133);

5)         for spouses, direct blood relatives, sisters or brothers of taxable persons, descendants of sisters or brothers of taxable persons, and direct blood relatives or sisters or brothers of spouses of taxable persons, unless such persons are required to provide information in the given matter and submit documents in connection with their own tax liability;

6)         for persons in respect of questions to which giving an answer would mean that the persons would incriminate themselves or a person specified in clause 5) of this subsection in an offence;

7)         if the provision of information or submission of evidence would violate the confidentiality of messages sent or received by post, telegraph, telephone or other commonly used means or the confidentiality of a state secret.

(2)        Persons who assist persons specified in clauses (1) 1)-4) of this section in their professional activities also have the right to refuse to disclose information in respect of facts which become known to them in the performance of their duties.

(3)        If persons specified in clause (1) 5) of this section are requested to give testimony or to submit or present documents or evidence, such persons shall be notified in writing or orally of their right to refuse to perform the obligation. If oral notification is given, a signature shall be obtained from the person.

[...]

Chapter 16

Implementing Provisions

[...]

§ 170. Entry into force of Act

(1)        This Act enters into force on 1 July 2002.

(2)        Clause 30 2) of this Act enters into force as of the moment of Estonia's accession to the European Union.

(3)        Sections 152–160 and 162 of this Act enter into force on the date on which the Penal Code enters into force.

 

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