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
Individuals and businesses have the right to contest a maksunõue if they believe it is incorrect or