maksuvõlgnik
Maksuvõlgnik refers to an individual or entity that has failed to meet their tax obligations. This can involve non-payment of taxes, late submission of tax returns, or other breaches of tax law. In Estonia, the Tax and Customs Board is responsible for managing tax collection and addressing cases of tax arrears.
When a taxpayer becomes a maksuvõlgnik, the Tax and Customs Board typically initiates a series of measures
The legal framework governing tax collection and enforcement in Estonia is detailed in the Law of Obligations
Individuals or companies facing tax arrears are encouraged to proactively communicate with the Tax and Customs