Application of this Act to tax liabilities incurred prior to entry into force of this Act

(1) The provisions of this Act apply to the making of assessments of tax and the refund of overpaid amounts relating to tax liabilities incurred prior to the entry into force of this Act.

(2) [Repealed - RT I 2003, 48, 341 - entry into force 01.01.2003]

(2¹) The right to compensation for damage does not arise for a taxable person upon payment of interest calculated on the amount of tax arising from legislation in force prior to the entry into force of this Act and unpaid by the due date. Claims for interest for a period preceding the entry into force of this Act presented by the tax authority after 5 November 2002 are invalid. All other valid claims for interest are subject to fulfilment.

(3) The provisions of this Act concerning the amendment and repeal of tax notices, notices of assessment and liability decisions apply to the amendment and repeal of precepts, decisions and tax notices issued pursuant to §§ 21, 22, 23¹ and 40 of the Taxation Act in force until the entry into force of this Act.

[RT I 2003, 48, 341 - entry into force 07.07.2003]

Collection of tax arrears incurred prior to entry into force of this Act

(1) Tax arrears incurred prior to the entry into force of this Act shall be collected pursuant to the procedure provided for in this Act. Collection commenced prior to the entry into force of this Act may be continued pursuant to the procedure provided for in this Act.

(2) The provisions of this Act concerning the compulsory execution of liability decisions apply to the compulsory execution of precepts issued to guarantors for the payment of amounts of tax pursuant to the Taxation Act in force prior to the entry into force of this Act.

Application of provisions concerning limitation periods

(1) The provisions of this Act concerning suspension (§ 99) and interruption of limitation periods (subsections 132 (4)-(6)) apply to limitation periods which have begun to run prior to the entry into force of this Act if grounds for the suspension or interruption of the limitation period arise after the entry into force of this Act.

(2) The limitation period provided for in subsection 98 (2) of this Act, commencing as of the entry into force of this Act, applies to tax liabilities which were incurred prior to the entry into force of this Act and which do not involve an obligation provided by law to submit tax returns.

(3) The limitation period for the calculation of interest on amounts of tax or on amounts refunded to persons without basis which are returned or set off prior to the entry into force of this Act is one year as of the entry into force of this Act.