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Estonia: amendments to Law on Taxation enter into force

On 8 March 2017, the parliament had adopted two further amendments to the Law on Taxation. The amendments entered into force on 1 April 2017.

Under the amendments, the scope of taxpayers' information that the tax authorities may publicly disclose is expanded and rules for the payment of tax arrears in installments are improved.

As part of the first amendment, the tax authorities are allowed to disclose the following taxpayers' information on their website:

  1. The amount of VAT that a taxpayer declares on a quarterly basis
  2. The number of employees a taxpayer employs according to the employment register.

The second amendment allows taxpayers to apply for the payment of tax arrears in installments before the tax debt formally occurs (i.e., before tax is due). Prior to the entry into force of the amendments, such an application could only be filed if the tax arrears had already occurred.

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