Payment and refund of income tax

(1) The regional structural unit of the Tax and Customs Board shall calculate any additional amount of tax due (additional amount due) and issue a written tax notice to this effect to the taxpayer. Spouses who submit a joint income tax return are solidarily liable for payment of any additional amount of tax due and a common tax notice is issued to them. Tax notices are not issued to non-residents.

(1¹) If a taxpayer uses the right provided for in subsection 37 (10), the additional amount due on the gains derived from the transfer of the right to cut standing crop and felled timber is calculated on the basis of an income tax return submitted no later than for the third calendar year following the calendar year of deriving the gains.
[RT I, 08.07.2011, 5 - entry into force 01.01.2012]

(2) Income tax withheld or paid during a period of taxation on the basis of §§ 41 and 47 is deducted from the total income tax of the period of taxation. Income tax withheld or paid in a foreign state is also deducted to the extent specified in § 45.
[RT I 2010, 22, 108 - entry into force 01.01.2011]

(3) Except in the cases specified in subsections (4) and (5), a taxpayer is required to pay any additional amount due which is specified in the tax notice into the bank account of the Tax and Customs Board not later than by 1 July of the calendar year following the period of taxation.

(4) A resident natural person who declares business income or gains from the transfer of property is required to pay any additional amount due which is specified in the tax notice into the bank account of the Tax and Customs Board not later than by 1 October of the calendar year following the period of taxation.

(5) A non-resident who derived taxable business income, gains specified in subsection 44 (4) or income specified in subsection 44 (5¹) shall pay any additional amount of tax due into the bank account of the Tax and Customs Board within three months after the due date for submitting income tax returns specified in subsection 44 (4), (5) or (5¹). A non-resident who uses the right provided for in subsection 37 (10) shall pay any additional amount due into the bank account of the Tax and Customs Board within three months after the due date for submitting income tax returns based on which the additional amount due is calculated.
[RT I, 08.07.2011, 5 - entry into force 01.01.2012]

(6) The Tax and Customs Board shall refund the amount of tax overpaid by a natural person to the bank account of the taxpayer or his or her spouse indicated in the tax return or, on the basis of a written application of the taxpayer, to the bank account of a third person, except in the cases prescribed in the Taxation Act. Overpaid amounts of tax shall be refunded not later than by the due date prescribed in subsection (3) or, in the case of taxpayers specified in subsection (4), by the due date specified in subsection (4).
[RT I 2006, 28, 208 - entry into force 01.01.2007]

Дата добавления: 2015-11-14