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The tax authority for state taxes is the Tax and Customs Board.
Non-residents can choose for themselves a tax representative. The tax representative of a non-resident is a person to whom the Tax and Customs Board has issued a corresponding activity licence and whom a non-resident may authorise to represent itself for the performance of the obligations arising in Estonia.
Licensed tax representatives of non-residents: http://www.emta.ee/index.php?id=3275
Taxable persons are taxpayers, withholding agents , other persons responsible for the tax liability of a taxpayer or withholding agent pursuant to law or a contract.
Monthly reporting to the Tax and Customs Board:
- Income tax, social tax, unemployment insurance premiums and funded pension payments have to be withheld and paid and declared and transferred to the Tax and Customs Board by the 10th of every month, following the month of payment.
- VAT return is filed and the VAT is payable by the 20th of the month following the period of taxation.
- By the 10th of every month a payer is required to submit a notification file on recipients of dividends or payments made to shareholders from proceeds from liquidations, payments upon capital reductions and redemption or return of participation, to the regional tax centre of the Estonian Tax and Customs Board only in case there was a payment the month before.
Key dates for taxpayers in 2009 http://www.emta.ee/?id=2492
All the taxes in Estonia can be declared via E-tax/E-customs which is an electronic service desk of the Estonian Tax and Customs Board. E-Tax/E-customs works 24 hours a day and 7 days a week. Via E-tax/E-customs it is possible to:
- Submit declarations and notices
- Perform customs operations
- Be aware of one's tax operations
- Securely communicate with the Tax and Customs Board
More information on E-tax/e-customs: http://www.emta.ee/?id=25569
Additional information
Estonian Tax and Customs Board: http://www.emta.ee
Taxation Act http://www.legaltext.ee/et/andmebaas/tekst.asp?loc=text&dok=X60023K6&keel=en&pg=1&ptyyp=RT&tyyp=X&query=maksukorralduse
Estonian Taxpayers Association http://www.maksumaksjad.ee/modules/eng_info/index.php?id=1
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