tulumaksuregistri

tulumaksuregistri is a government information system that records data related to income tax for individuals and legal entities. In Estonia, it is maintained by the Tax and Customs Board (Maksu- ja Tolliamet) and functions as a central database for income tax administration, supporting filing, assessment, and enforcement processes.

The registry collects data from employers, payers, and other reporting entities, including taxpayer identifiers, reported income, tax bases, withheld taxes, deductions, credits, and assessments. It may also store tax returns, notices of assessment, and refunds. The information in tulumaksuregistri underpins tax calculation, automatic withholding, and the pre-filling of annual tax returns for taxpayers.

tulumaksuregistri interoperates with other government information systems to enable efficient administration and statistics. Data can be shared with relevant authorities and, where legally permitted, with third parties. Access is controlled and typically conducted through secure channels such as X-Road, with strict role-based permissions and logging to protect data integrity.

Privacy and data protection are central to the registry’s operation. Data processing complies with applicable laws, including the General Data Protection Regulation (GDPR) and national statutes. Individuals have rights to access and correct their data, request amendments, and challenge or appeal decisions. Retention periods are defined by law and vary by data type, with security measures such as encryption, access controls, and audit trails in place.

See also: Tax administration, Income tax, Data protection, X-Road, Estonian information systems.