maksuameti

Maksuamet is the Estonian term for the tax administration and refers to the government body responsible for collecting taxes and administering tax laws. In modern Estonia the core functions are carried out by Maksu- ja Tolliamet (Tax and Customs Board), a single state authority under the Ministry of Finance that combines tax and customs administration. The historical use of the term Maksuamet is still encountered in everyday language and in some official references to the tax office.

Responsibilities of Maksuamet include registering taxpayers (both individuals and businesses), processing and collecting taxes and other levies, handling tax returns and refunds, and assessing liabilities. It also conducts audits and investigations to ensure compliance, imposes penalties when necessary, issues rulings, and provides guidance to taxpayers. The agency maintains taxpayer registers and relevant information systems and participates in international tax cooperation to prevent evasion and ensure compliance with cross-border rules.

Operations and services are increasingly digital. The Maksuamet offers online services that allow taxpayers to file returns, check tax status, and manage their accounts. Estonia’s broader digital governance framework supports secure electronic government services and data exchange between public bodies, which enhances efficiency, transparency, and service quality in tax administration.

Organization and oversight: Maksu- ja Tolliamet operates within the Estonian government and encompasses both tax and customs functions. It is supervised by the Ministry of Finance and collaborates with other state agencies to enforce tax laws and support revenue collection for the state budget.