Maksunõuded

Maksunõuded refers to claims for payment of taxes. In Estonia, this concept is primarily associated with the Tax and Customs Board (Maksu- ja Tolliamet). When an individual or entity owes taxes, and these taxes are not paid by the due date, the Tax and Customs Board can issue a maksunõue. This is a formal demand for the outstanding amount, often including penalties and interest.

The process typically begins with a notification of a tax liability. If this liability remains unpaid, the Tax and Customs Board will initiate enforcement proceedings. A maksunõue is a crucial step in this process, informing the debtor of the exact amount owed and the consequences of non-payment. It can lead to further enforcement actions such as seizure of assets, wage garnishment, or restrictions on business activities.

Individuals and businesses have the right to contest a maksunõue if they believe it is incorrect or unfair. This typically involves filing an objection or appeal with the Tax and Customs Board or, if necessary, with a court. The specifics of the maksunõue process, including deadlines for payment and appeal, are governed by Estonian tax law. The goal of the maksunõue is to ensure timely and complete tax collection for the state.