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Public information






(1) The tax authorities may disclose the following information to anyone without the consent of or without having informed a taxable person:

1) the date on which a taxable person who is registered with the Tax and Customs Board pursuant to the provisions of §§ 18-22 of this Act is entered in or deleted from the register, the area of activity and place of business, in the case of the persons specified in subsections 18 (1) and (11), information concerning of the responsible person and the information concerning the commencement, suspension and termination of the professional activities of a notary, sworn translator or bailiff;

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

2) the date on which a person liable to value added tax or an excise warehouse keeper is entered in or deleted from the register, and the registration number of the person or warehouse keeper;

3) information concerning the residency of a taxpayer;

4) the size of tax arrears;

5) the size of tax arrears to be paid in instalments, the security provided for tax arrears to be paid in instalments and the duration of the schedule for payment of tax arrears;

[RT I 2010, 20, 102 - entry into force 01.07.2010]
6) the judgment in a tax dispute or the decision adopted in the adjudication of a challenge against which an action is not filed during the term for filing an action with a court;

7) information concerning the income of a non-profit association or foundation entered in the list of non-profit associations and foundations, including the gifts and donations made to such persons, and information concerning the use of the gifts and donations;

[RT I 2008, 60, 331 - entry into force 01.01.2009]
8) information concerning the submission of a tax return by a taxable person or the failure of a taxable person to do so;

9) [Repealed - RT I, 18.11.2010, 1 - entry into force 01.01.2012]

10) information on offences if public interest in making such information public outweighs the interest in keeping the information undisclosed, and making the information public does not affect the ascertainment of the truth in criminal or misdemeanour proceedings;

11) information about environmental usage by the persons who pay environmental charges.

[RT I, 14.03.2011, 4 - entry into force 01.04.2011]

 

(2) In the case of tax arrears assessed by a tax authority, the tax arrears may be made public after the date for the performance of the administrative act has arrived and the enforcement of the administrative act has not been suspended. If the administrative act is contested, a corresponding notation shall be made in the publication notice of the tax arrears at the request of the taxable person or without the request in case the tax authority has become aware of the filing of the action in another manner.

[RT I, 10.12.2010, 4 - entry into force 01.01.2011]






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