maksukohustuste
Maksukohustuste is an Estonian term referring to tax obligations imposed on natural persons, legal entities and other taxable persons under national and international tax law. It encompasses duties to calculate, report, withhold and pay various taxes and contributions arising from income, business activity, property transactions, consumption and employment.
Common components include personal income tax, corporate income tax, value added tax (VAT), payroll-related charges such
Administration and enforcement of maksukohustuste are carried out by the national tax authority, which in Estonia
Cross-border transactions introduce additional considerations such as double taxation treaties, VAT place-of-supply rules and transfer pricing