Declaration and payment of income tax

(1) A person or authority which grants fringe benefits taxable on the basis of § 48 is required to submit a tax return to the regional structural unit of the Tax and Customs Board by the tenth day of the calendar month following the period of taxation regarding the fringe benefits granted during the calendar month.
[RT I 2005, 57, 451 - entry into force 18.11.2005]

(2) Resident legal persons and non-residents specified in § 53 are required to submit a tax return regarding the expenses and payments specified in §§ 49–53 concerning the previous calendar month to the Tax and Customs Board by the tenth day of the calendar month following the period of taxation. A person specified in the previous sentence who is a registered person liable to value added tax as defined in the Value Added Tax Act, except for persons liable to value added tax with limited liability as specified in § 21 of the Value Added Tax Act, is required to submit a tax return regardless of the obligation to pay income tax during that period of taxation.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

(3) The format of the tax return specified in subsections (1) and (2) and of the annexes thereto, and the procedure for completion thereof shall be established by a regulation of the Minister of Finance.

(4) A taxpayer is required to transfer the income tax payable on the basis of §§ 48–53 to the bank account of the Tax and Customs Board not later than by the tenth day of the calendar month following the period of taxation.

(5) If a resident company or a non-resident through or on account of its permanent establishment located in Estonia has received income specified in subsection 50 (1) or (2) from a non-resident company and the income fails to meet the requirements specified in subsection 50 (1¹) or (2¹), or has received income not specified in subsection 50 (1) or (2) in a foreign state, the recipient of income may deduct the income tax paid or withheld from such income abroad from the income tax payable on the basis of subsection 50 (1) or (2) or subsection 53 (4). The income tax of a foreign state may be deducted only in the amount which it is mandatory to pay pursuant to the law of the state or an international agreement. Income tax paid in each state shall be recorded separately. Income tax paid in a foreign state on the income which was the basis of the payment not taxable according to subsections 50 (1¹) or (1²) or 53 (4¹) or (4⁷) shall not be taken into account.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

(5¹) [Repealed - RT I 2005, 25, 193 - entry into force 01.07.2005 - applied retroactively as of 1 January 2005]

(5²) [Repealed - RT I 2005, 25, 193 - entry into force 01.07.2005 - applied retroactively as of 1 January 2005]

(5³) [Repealed - RT I 2008, 51, 286 - entry into force 01.01.2009]

(5⁴) [Repealed - RT I 2008, 51, 286 - entry into force 01.01.2009]

(6) If a taxpayer applies the calculation in total specified in subsections 49 (3) and (5) or if circumstances which are the bases for taxation pursuant to clauses 51 (2) 3)–5), subsection 51 (3) or 52 (2) and (3) cease to exist, the taxpayer has the right to recalculate the income tax and demand a refund of overpaid amounts of income tax. Such recalculations are made in the tax return specified in subsection (2). Overpaid amounts of income tax are refunded pursuant to the procedure provided for in the Taxation Act.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

Дата добавления: 2015-11-14