maksukohustust

Maksukohustus, or the obligation to pay taxes, is the legal duty of individuals and organizations to pay taxes and other charges to the state or local authorities. It is defined by tax laws and comes into force when a taxpayer has a taxable base, such as income, consumption, property, or other taxable activities. In Estonia, the Tax and Customs Board (Maksu- ja Tolliamet) administers tax collection and enforcement.

Who has maksukohustus and how it arises varies by circumstance. Residents typically pay taxes on their worldwide income, while non-residents pay taxes on Estonian-source income. Legal entities incur maksukohustus for profits and activities subject to taxation. Common taxes include income tax (tulumaks), social tax and other social contributions, value-added tax (VAT), property tax, and excise duties. Some taxes are withheld at source (for example payroll taxes and VAT), while others require periodic declarations (monthly, quarterly, or annually).

The obligation is triggered by the emergence of a tax base or taxable activity. Taxpayers must register with the tax authority, file required declarations, and make payments by specified deadlines. Failure to comply can lead to penalties, interest, and enforcement measures; taxpayers have rights to correction procedures and, in certain cases, administrative appeals.

In practice, maksukohustus affects daily life and business operations. Employees typically have income tax withheld by their employer; businesses handle corporate income tax on distributed profits and collect VAT on taxable turnover. Individuals may need to submit annual personal income tax returns, while allowances and exemptions influence the final tax liability. The Estonian system emphasizes at-source taxation for many obligations and uses taxation on profits distributed by companies as a key feature.