Mäkseeskirjad

Mäkseeskirjad is a term of Estonian origin that can be translated as "tax regulations" or "tax rules." It refers to the set of laws, decrees, and administrative guidelines that govern the assessment and collection of taxes within Estonia. These regulations define various types of taxes, including income tax, value-added tax, excise duties, and property taxes.

The primary legislative act governing taxation in Estonia is the Income Tax Act, which outlines the principles of corporate and individual income taxation. Other significant laws include the Value-Added Tax Act, the Excise Goods Act, and the Land Tax Act. These legal frameworks establish tax rates, define taxable income and expenses, specify reporting obligations, and detail the procedures for tax administration and enforcement.

The Estonian Tax and Customs Board (Maksu- ja Tolliamet) is the governmental agency responsible for implementing and enforcing Mäkseeskirjad. This includes registering taxpayers, collecting tax revenues, conducting audits, and providing guidance to individuals and businesses on their tax obligations. The regulations are periodically updated to reflect changes in economic policy, EU directives, and societal needs. Compliance with Mäkseeskirjad is mandatory for all residents and entities operating in Estonia.