maksukohustuslase

Maksukohustuslane is an Estonian term that translates to "taxable person" or "taxpayer" in English. It refers to any natural or legal person who is subject to taxation within Estonia. This includes individuals who earn income, own property, or conduct business activities that trigger tax obligations.

The scope of who qualifies as a maksukohustuslane is broad. For individuals, this can encompass residents who are liable for income tax on their worldwide income, as well as non-residents who are liable for income tax on their income derived from Estonian sources. For legal persons, such as companies and organizations, being a maksukohustuslane means they are responsible for various taxes, including corporate income tax, value-added tax, and social taxes.

The Estonian Tax and Customs Board (Maksu- ja Tolliamet) is the primary authority responsible for administering and enforcing tax laws. They maintain records of all registered maksukohustuslased and ensure compliance with tax regulations. Failure to meet one's obligations as a maksukohustuslane can result in penalties, interest, and other legal consequences. Understanding one's status and responsibilities as a maksukohustuslane is crucial for all individuals and entities operating within Estonia.

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