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
The Estonian Tax and Customs Board (Maksu- ja Tolliamet) is the primary authority responsible for administering
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