Providing information to taxable person

(1) At the request of a taxable person, a tax authority shall provide information concerning taxes to be paid by the taxable person, the procedure for the calculation of amounts of tax and the bases for making an assessment thereof and explanations concerning the completion of tax returns and the submission of challenges or requests.

(2) If necessary, a tax authority shall explain the rights and obligations of a taxable person in tax proceedings to the taxable person.

(3) Taxable persons have the right to access information concerning themselves which is collected by tax authorities and to copy or make extracts of such information. A tax authority has the right to refuse to disclose information if disclosure thereof would hinder the ascertainment of the truth in criminal proceedings.

(4) At the request of a taxable person, a tax authority is required to issue a written certificate to the taxable person or make information electronically available to the taxable person concerning the size of tax arrears of the taxable person and the amounts of tax and interest paid by or returned to the taxable person or set-off, the limitation period for the compulsory execution (§ 132) of which has not expired.

(5) Taxable persons and other interested persons or agencies have the right to request a certificate concerning the absence of tax arrears from a tax authority. The tax authority is required to issue a certificate concerning the absence of tax arrears if the tax arrears of the taxable person in terms of all taxes administered by the same tax authority do not exceed 15 euros or if the tax arrears are being paid in instalments. A certificate concerning the absence of tax arrears shall not be issued if the taxable person has failed to comply with the obligation to submit a tax return on the due date for fulfilment of the request and the tax authority has not assessed the amount of tax.

[RT I 2010, 22, 108 - entry into force 01.01.2011]

(6) A tax authority may make a notation on a certificate specified in subsection (5) of this section stating the person to whom or for submission to whom the certificate is issued and that the taxable person has failed to comply with the obligation to submit a tax return within the term provided by law during the year in which the request is submitted or during the preceding year.

[RT I 2008, 60, 331 - entry into force 01.01.2009]

(7) A certificate specified in subsection (5) of this section shall be issued or the issue thereof shall be refused within five working days as of the receipt of a request. The issue of a certificate shall not constitute forgiveness of tax arrears or deprive a tax authority of the right to collect tax arrears.