Income tax returns

(1) A resident natural person is required to submit an income tax return to the regional structural unit of the Tax and Customs Board concerning the income of a period of taxation not later than by 31 March of the year following the period of taxation. It is possible to submit an income tax return through the e-service of the Tax and Customs Board as of 15 February of the year following the period of taxation.

(1¹) The Tax and Customs Board shall complete the income tax return concerning the income of a resident natural person during a period of taxation and the deductions made therefrom on the basis of §§ 23, 23² and 23³, § 28 and subsections 28¹ (1) and (2), and concerning the transfer of the securities specified in subsection 57¹ (5²) on the basis of the data at the disposal of the Tax and Customs Board and make the pre-completed tax return available to the taxpayer through the e-service of the Tax and Customs Board and at the regional structural unit of the Tax and Customs Board as of 15 February of the year following the period of taxation. If the taxpayer uses the pre-completed tax return, he or she is required to verify the correctness of the data contained in the tax return and submit an amended and supplemented tax return in event of incorrectness or deficiency of the data.
[RT I 2009, 54, 362 - entry into force 01.01.2010]

(1²) A natural person who has not been resident during the whole period of taxation shall submit an income tax return concerning only income received during the period when the person was resident and may make deductions allowed under Chapter 4 for the same period of time. Deductions provided for in §§ 23, 23¹, 23² and 23³ may be made and the limit on deductions specified in § 28² shall be taken into account in proportion to the number of months during which the person was resident.

(1³) A resident natural person who received income which, pursuant to subsection 13 (4), 18 (1¹) or an international agreement is exempt from income tax in Estonia is required to declare such income.

(2) Resident taxpayers who were married as at the last day of the period of taxation may submit a joint income tax return taking into account subsections 28² (2) and (3). The basic exemption specified in subsection 23¹ (1) is divided before the calculation of the proportion specified in subsection 28² (2) equally between the spouses. If one of the spouses died during the period of taxation or after the period of taxation but before the submission of the income tax return, a joint income tax return may be submitted by the surviving spouse. A joint income tax return may also be submitted if one of the spouses is a resident and the other spouse is a non-resident specified in subsection 31¹ (2) or (3) or if both spouses are residents of a Contracting State and their total income meets the conditions provided for in subsection 31¹ (2) or (3).
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

(3) In the case provided for in subsection 36 (6), a natural person is required to submit an income tax return within one month after the declaration of bankruptcy.

(4) A non-resident is required to submit an income tax return concerning the gains derived during the calendar year and subject to taxation pursuant to subsections 29 (4) and (5) to the Tax and Customs Board not later than by 31 March of the following year. In the case of transfer of an immovable, the income tax return shall be submitted after receiving the gains. If payments for a transferred immovable are made by instalment, a tax return concerning the agreed transaction price is also submitted within one month after receiving the first instalment.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

(5) A non-resident who derives business income which is subject to taxation in Estonia (subsection 29 (3)) is required to submit an income tax return concerning business income derived during the period of taxation. The income tax return shall be submitted to the regional structural unit of the Tax and Customs Board within six months following the period of taxation. If engagement in business is terminated before the end of the period of taxation, the income tax return shall be submitted within two months following the termination of activities.

(5¹) A non-resident who derives income subject to taxation on the basis of subsection 29 (1), (6), (7), (9) or (10) from which income tax has not been withheld on the basis of § 41 is required to submit an income tax return concerning such income derived during the period of taxation to the Tax and Customs Board not later than by 31 March of the year following the period of taxation.

(5²) A non-resident specified in subsection 31¹ (2) or (3) submits the income tax return of a resident natural person to use the deductions permitted in the aforementioned subsections.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

(6) The following persons are not required to submit an income tax return:
1) a resident natural person whose income does not exceed the rate of basic exemption provided for in §§ 23, 23² and 23³ or whose income of the period of taxation is not subject to additional income tax, except in the case specified in subsection (6¹);
2) persons specified in subsection 43 (4).
3) [Repealed - RT I 2006, 28, 208 - entry into force 01.01.2007]

(6¹) Sole proprietors, taxpayers specified in subsection 22 (6) or (1³) of this section and persons who have transferred securities during the period of taxation who wish to use the right provided for in subsection 39 (3) and natural persons who have made contributions to or payments from an investment account specified in § 17² during the period of taxation shall submit an income tax return regardless of the provisions of clause (6) 1).
[RT I 2010, 34, 181 - entry into force 01.01.2011]

(7) The formats of income tax returns and annexes thereto, and the procedure for completion thereof shall be established by a regulation of the Minister of Finance.
[RT I 2006, 28, 208 - entry into force 01.01.2007]

Дата добавления: 2015-11-14