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  • Maksu- ja Tolliamet
    activities incl creative or scientific activity Income derived from business is declared on form E Form E is submitted together with the form A of the income tax return of a natural person by 31 March of the calendar year following the period of taxation calendar year Sole proprietors are required to submit an income tax return even if they did not receive any business income at all or if the income was smaller than the basic exemption Both form A and form E may be submitted either through the e Tax Board e Customs or on paper Submission of income tax return through the e Tax Board e Customs is possible from 15 February Form E is not pre completed Income tax return on business income form E must also be submitted by the persons who were not entered in the commercial register but who were engaged in business and have derived business income during a year Business expenses and business income are taken into account in the year when the income was received or the expenses were made For example A sole proprietor has delivered goods to a purchaser and in October the sole proprietor submitted an invoice in the amount of 500 euros The sole proprietor received money for delivered goods next year in January The amount of 500 euros is deemed to be the sole proprietor s income of the next year and it is not taken into account by declaration of income in the current year If an enterprise is transferred to a person who continues the activities of a sole proprietor the transferor shall submit an annex to Form E together with Form A and Form E by 31 March of the year following the period of taxation Income tax return form E must

    Original URL path: http://vanaweb.emta.ee/index.php?id=29382 (2016-02-16)
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  • Maksu- ja Tolliamet
    declared on Form E If the income from a commercial or residential lease is not business income and income tax was withheld on it Table 5 1 of Form A must be filled in If the income from a commercial or residential lease is not business income and the income tax on this income was not withheld it shall be declared in Table 7 3 of Form A Transfer of self manufactured agricultural products If the transfer of self manufactured agricultural products sale exchange is a line of business of a sole proprietor he or she has to declare the income received on line 1 1 column 4 of the form E If a sole proprietor provides other services as well e g clears the local roads from snow with his tractor it cannot be declared as the transfer of self manufactured agricultural products but as the provision of services line 1 1 column 3 of the form E Transfer of timber If a sole proprietor has transferred timber felled trees and stems parts of stems after cross cutting the stems logging waste from his or her immovable he or she has to declare the received income on line 1 1 column 5 of the form E Upon transfer of timber also theimmovable register number of that plot of land wherefrom the timber was transferred must be declared Income from transfer of securities is not taxed as business income but as gains from transfer of securities Such income must be declared on the form A either in table 6 1 or in table 8 2 Financial benefits and scholarships or grants received in connection with business incl the scholarships and grants received from the state budget and the benefits received on the basis of legislation must be declared as business

    Original URL path: http://vanaweb.emta.ee/index.php?id=29384 (2016-02-16)
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  • Maksu- ja Tolliamet
    expenses incurred in relation to business are deducted from the business income when the connection of expenses with business is clearly justified If the expenses incurred are only partly related to business only the proportion of expenses related to business may be deducted from the business income Expenses are related to business if they have been made for deriving business income subject to taxation or the expenses are necessary or appropriate for maintaining or developing such business Additional deductions on income received from transfer of agricultural products or timber After the allowed deductions a sole proprietor may additionally deduct up to 2877 euros a year from his or her income received from the transfer of unprocessed self produced agricultural products 4 column 4 of the form E Besides the owners of wooded real estates who are entered in the commercial register as sole proprietors may additionally deduct up to 2877 euros from the income derived from the sale of timber 4 column 5 of the form E Increased basic exemption may be taken into account within the range of a particular type of income If a person is engaged in different lines of business e g sale of timber and

    Original URL path: http://vanaweb.emta.ee/index.php?id=29386 (2016-02-16)
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  • Maksu- ja Tolliamet
    in 2014 by a sole proprietor must be written in if a person is obliged to pay contributions to a mandatory pension fund Contributions to a mandatory funded pension may not be deducted from the business income and they are not declared as business income on the form E but should be indicated in table 9 6 of the form A Social tax is deducted from the business income on

    Original URL path: http://vanaweb.emta.ee/index.php?id=29388 (2016-02-16)
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  • Maksu- ja Tolliamet
    exemption in the event of pension in the case the person receives pension payments In order to use tax incentives a non resident is obliged to submit an income tax return for a resident natural person hereinafter tax return A tax return is submitted on income subject to taxation in Estonia on income tax withheld in Estonia on certified deductions in Estonia and on income received in a foreign state Spouses may submit a joint income tax return if one of the spouses is a resident and the other is a resident of another Contracting State who has received the income taxable in Estonia or if both are residents of another Contracting State and have received the income taxable in Estonia In the case of a joint tax return of spouses separate forms on income shall be fulfilled An overpaid amount of the income tax shall be refunded to the bank account of one of the spouses You must state Yes into the box of the income tax return for a resident natural person Are you a resident natural person of another state of the Contracting Party to the EEA Agreement who wants to have deductions in Estonia and who has received income in Estonia according to the conditions specified in subsections 31 1 2 or 3 of the Income Tax Act If the natural person lacks Estonian personal identification code then the registry code given by the Estonian Tax and Customs Board shall be stated in the tax return If the person has not yet received the registration code by the Estonian Tax and Customs Board for the time of fulfilling the tax return it can be obtained after filing a corresponding application See juhendit ja vorme instructions and forms link in Estonian only The registration code issued by

    Original URL path: http://vanaweb.emta.ee/index.php?id=32976 (2016-02-16)
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  • Maksu- ja Tolliamet
    exemption in the event of pension in the case the person receives pension payments In order to use tax incentives a non resident is obliged to submit an income tax return for a resident natural person hereinafter tax return A tax return is submitted on income subject to taxation in Estonia on income tax withheld in Estonia on certified deductions in Estonia and on income received in a foreign state Spouses may submit a joint income tax return if one of the spouses is a resident and the other is a resident of another Contracting State who has received the income taxable in Estonia or if both are residents of another Contracting State and have received the income taxable in Estonia In the case of a joint tax return of spouses separate forms on income shall be fulfilled An overpaid amount of the income tax shall be refunded to the bank account of one of the spouses You must state Yes into the box of the income tax return for a resident natural person Are you a resident natural person of another state of the Contracting Party to the EEA Agreement who wants to have deductions in Estonia and who has received income in Estonia according to the conditions specified in subsections 31 1 2 or 3 of the Income Tax Act If the natural person lacks Estonian personal identification code then the registry code given by the Estonian Tax and Customs Board shall be stated in the tax return If the person has not yet received the registration code by the Estonian Tax and Customs Board for the time of fulfilling the tax return it can be obtained after filing a corresponding application See juhendit ja vorme instructions and forms link in Estonian only The registration code issued by

    Original URL path: http://vanaweb.emta.ee/index.php?id=32977 (2016-02-16)
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  • Maksu- ja Tolliamet
    year for each child of up to 17 years of age starting with the second child Increased basic exemption from state pensions and mandatory funded pensions 2640 euros in a calendar year Increased basic exemption in event of compensation for accident at work or occupational disease 768 euros in a calendar year Housing loan interests Training expenses Gifts donations Insurance premiums and acquisition of pension fund units Mandatory social security

    Original URL path: http://vanaweb.emta.ee/index.php?id=32979 (2016-02-16)
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  • Maksu- ja Tolliamet
    Customs General Tax incentives Unemployment insurance premiums Refund of income tax Examples Deduction of unemployment insurance premiums Unemployment insurance premiums withheld on the basis of the Unemployment Insurance Act shall be deducted from the income received by a resident of another Contracting State To receive the said basic exemption it is not obligatory to submit an income tax return for a resident natural person because the deduction is made in

    Original URL path: http://vanaweb.emta.ee/index.php?id=33003 (2016-02-16)
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