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  • Maksu- ja Tolliamet
    of income derived from sale of goods on the Internet Sale of inherited property Income derived from the assets upon the merger of the company with the assets of the natural person Income received abroad Pre completed information on an income tax return Pre completed information on an income tax return The Tax and Customs Board enters the information on taxpayers and their income and expenditures available to the Board on the income tax returns and makes such pre completed tax returns available in the e Tax Board e Customs Service bureaus of the tax and customs centres issue printouts of the pre declared tax returns Data on income and expenses of a taxpayer are entered on the pre completed tax return if the payers and the recipients of expense or the employers educational institutions credit institutions etc have submitted corresponding information to the Tax and Customs Board The basic information entered on a pre completed tax return includes address of a taxable person in the population register bank account number and the bank account owner s name employer s information relevant to calculation of income tax payments subject to income tax and income tax withheld unemployment insurance premiums contributions

    Original URL path: http://vanaweb.emta.ee/index.php?id=29337 (2016-02-16)
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  • Maksu- ja Tolliamet
    exemption in event of compensation for accident at work or occupational disease in the amount of the compensation received but not more than 768 euros a year housing loan interests when a loan was taken for acquiring a housing for a taxpayer himself or herself training expenses gifts donations restrictions on deductions of 5 are applied contributions to voluntary funded pension limitation on deductions of 15 per cent is applied

    Original URL path: http://vanaweb.emta.ee/index.php?id=29292 (2016-02-16)
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  • Maksu- ja Tolliamet
    exemption in event of compensation for accident at work or occupational disease in the amount of the compensation received but not more than 768 euros a year housing loan interests when a loan was taken for acquiring a housing for a taxpayer himself or herself training expenses gifts donations restrictions on deductions of 5 are applied contributions to voluntary funded pension limitation on deductions of 15 per cent is applied

    Original URL path: http://vanaweb.emta.ee/index.php?id=29339 (2016-02-16)
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  • Maksu- ja Tolliamet
    educational establishment university in public law in a private school which has got in the framework of the study programme an education or activity licence or a registration entry in the Estonian Education Information System or the right to provide a higher education foreign educational establishment of equal status with the aforementioned or for studying on fee charging courses organised by such educational establishments The existence of a valid training licence or activity licence or registration may be checked through the Estonian Education Information System available on the web page of the Ministry of Education and Research Upon payment of the training expenses please ensure that the person s name and ID code are made known to an educational institution If the training expenses are paid for somebody else e g for a child please submit the trainee s a person for whom the training expenses are paid name and ID code and your own name and ID code Provision of information on the person who paid the training expenses is relevant when the trainee did not have any income of his or her own wherefrom to deduct the training expenses The training expenses cannot be deducted in an amount

    Original URL path: http://vanaweb.emta.ee/index.php?id=29341 (2016-02-16)
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  • Maksu- ja Tolliamet
    fees Driving school Pre completed data on training expenses Housing loan interest Gifts and donations Basic exemption Kindergarten fees You can deduct also the fee for the kindergarten operating as an educational institution If a kindergarten arranges some other training or educational activities or courses for teaching foreign languages swimming courses etc and records it as the training expenses then such amounts are also deemed to be the training expenses

    Original URL path: http://vanaweb.emta.ee/index.php?id=29344 (2016-02-16)
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  • Maksu- ja Tolliamet
    e Tax Board e Customs What kind of expenses may be deducted Training expenses Kindergarten fees Driving school Pre completed data on training expenses Housing loan interest Gifts and donations Basic exemption Driving school The amounts paid for studying in a driving school holding an appropriate activity licence are deemed to be the training expenses that may be deducted from income However the state fee paid for taking an exam

    Original URL path: http://vanaweb.emta.ee/index.php?id=29346 (2016-02-16)
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  • Maksu- ja Tolliamet
    the persons to an educational institution during the previous year The Tax and Customs Board enters the data on the training expenses on pre completed income tax returns If a pre completed tax return does not contain information on the training expenses or the data differ from the information known to the taxpayer you should contact the educational institution and ask the institution to provide information to the Tax and

    Original URL path: http://vanaweb.emta.ee/index.php?id=29348 (2016-02-16)
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  • Maksu- ja Tolliamet
    of construction works on the basis of a building permit or building design documentation Building permit means consent of the local municipality filed with the state register of construction works Upon making ordinary repair works redecoration there is no right to deduct housing loan interest from income The loan or finance lease interest payments made upon acquisition of only one house or apartment may be deducted from the taxable income at any one time The Tax and Customs Board may ask you to provide some additional evidence for checking the intended use of a housing loan if necessary We advise you to maintain all relevant documents If a taxpayer fails to provide any evidence the tax authority may refuse tax incentives The right to deduct the housing loan interests in the event of construction works is certified by a copy of a building permit or building design documentation The aforementioned documents need not be enclosed to the income tax return but they must be submitted at the request of the Tax and Customs Board If there is a joint or common ownership of the housing i e there are two owners of one housing and both persons are also the loan applicants in such case both persons may declare the housing loan interest and deduct it from their income in proportion to the part of ownership If in the same year the loan contract on acquisition of one housing is terminated and a new contract for acquisition of another housing is concluded the interest payments of both contracts may be deducted from income It is applicable on a precondition that the interests are not paid at the same time Upon transfer of a housing where the loan interests are deducted from the taxpayer s income the person will be deprived

    Original URL path: http://vanaweb.emta.ee/index.php?id=29350 (2016-02-16)
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