Disclosure of information to state, rural municipality and city agencies and to persons performing public law functions

A tax authority may disclose information subject to tax secrecy:

1) to preliminary investigators and prosecutors for the purposes of preventing and detecting criminal offences, apprehending criminal offenders, investigating or hearing matters subject to criminal proceedings, preparing the court hearing of matters subject to criminal proceedings, conducting security checks and performing other duties provided for in the Security Authorities Act

2) to persons authorised to conduct proceedings in matters of misdemeanours for the purposes of apprehending offenders, investigating or hearing matters and preparing the hearing of matters;

3) to courts for the purposes of preparing the hearing of and hearing criminal, civil and administrative matters or misdemeanours, and making decisions;

4) to bailiffs if the information is necessary for the performance of enforcement actions;

4¹) to the Riigikogu committee to the extent which is necessary for the performance of the functions imposed on the committee by law or by a resolution of the Riigikogu;

5) to the Chancellor of Justice for the performance of functions provided for in the Chancellor of Justice Act;

6) to the Minister of Finance in order to estimate tax revenues and plan measures ensuring that taxes are received, and in order to exercise supervisory control over the legality and purposefulness of the activities of the tax authority;

7) to the Ministry of Finance for the performance of functions provided for in Chapter 6 of the Competition Act;

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

8) to the Financial Intelligence Unit for the prevention, detection and investigation of money laundering or terrorist financing or criminal offences related to money laundering or terrorist financing;

[RT I 2008, 3, 21 - entry into force 28.01.2008]

9) to the State Audit Office for the performance of functions provided for in the State Audit Office Act;

10) to the Ministry of Finances for the verification of the qualifications of an applicant or tenderer pursuant to the Public Procurement Act;

[RT I 2010, 20, 102 - entry into force 01.07.2010]

11) to the performer of official statistics for the performance of functions provided for in the Official Statistics Act when conducting official statistical surveys;

[RT I 2010, 20, 102 - entry into force 01.07.2010]

12) to the Social Insurance Board for the award of pensions, benefits and allowances provided for in the Social Welfare Act, the State Pension Insurance Act, the State Family Benefits Act and the Victim Support Act and for the implementation of EU legislation coordinating social insurance;

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

13) to a rural municipality or city government in connection with the award of a benefit or provision of other material assistance to a natural person;

14) to the health insurance fund concerning a payer of social tax, an insured person or a person applying for insurance cover or for the verification of the validity of the insurance cover;

15) [Repealed - RT I 2009, 11, 67 - entry into force 01.05.2009]

15¹) to the Estonian Unemployment Insurance Fund for the performance of the functions provided for in the Labour Market Services and Benefits Act in connection with the award of labour market benefits and the provision of labour market services and for the award of benefits on the basis of the Unemployment Insurance Act;

[RT I 2009, 11, 67 - entry into force 01.05.2009]

16) to a market supervisory authority for the organisation of supervision over the safety of products and services;

17) to the registrar of the commercial register as regards information relating to the card register;

18) to the Labour Inspectorate for the performance of state supervision over compliance with labour law legislation;

19) [Repealed - RT I 2009, 11, 67 - entry into force 01.05.2009]

20) to the Ministry of Economic Affairs and Communications, dumping council and the Government of the Republic for the conduct of anti-dumping investigations and making of decisions on the implementation of anti-dumping measures;

21) to a depositary of declarations of economic interests and persons authorised to verify the declarations for the verification of the correctness of data submitted in a declaration of economic interests in the case of suspicion of corruption;

22) to the Financial Supervision Authority for the conduct of financial supervision and inspection of persons according to the functions assigned to the Financial Supervision Authority by law;

23) to a legal person in private law for the performance of duties related to the delivery of land tax notices;

24) to the Ministry of Finance for the performance of the duty of organising state accounting and financial reporting according to the Accounting Act;

25) to the Strategic Goods Commission for the performance of the functions provided for in the Strategic Goods Act;

26) to the Police and Border Guard Board for the performance of the functions provided for in the Aliens Act;

[RT I 2009, 62, 405 - entry into force 01.01.2010]

27) to a court or to the Ministry of Finance or an authority within the area of government of the Ministry of Finance which is specified by the Minister of Finance for the performance of functions provided for in the State Legal Aid Act;

28) to an artistic association for the verification of income received by creative persons in connection with the grant of support for creative activity for creative persons engaged in a liberal profession pursuant to the Creative Persons and Artistic Associations Act;

29) to the state company founded for establishment and holding of liquid fuel stocks for the determination of the market share of sellers of fuel, guaranteeing preparedness for commencement of use of stocks an verification of payment of stockpiling fee based on the Liquid Fuel Stocks Act;

30) to the Agricultural Registers and Information Board, information concerning the payment of social tax by the number of employees and sums paid for each month for the purpose of monitoring the conformity of grant of support and the use of the support for the intended purpose and performing the duties provided for in the European Union Common Agricultural Policy Implementation Act;

31) to the Competitions Board for exercise of supervision over competition relating to determination of dominant position of an undertaking, agreements between undertakings, concerted practices, decisions by associations of undertakings and proceedings concerning a concentration.

32) to the Funding of Political Parties Monitoring Committee to the extent that is necessary for performance of functions imposed on the committee by the Political Parties Act.

[RT I, 10.12.2010, 1 - entry into force 01.04.2011]

33) to the Environmental Board for the performance of functions provided in the Environmental Charges Act.

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

34) to the chief processor of the Estonian Population Register for the performance of functions provided for in the Population Register Act.

[RT I, 14.03.2011, 1 - entry into force 01.01.2012]

35) to a notary if this is necessary to fulfil the functions provided for by the Law of Succession Act.

[RT I, 13.12.2011, 1 - entry into force 01.01.2012]
36) to an interim trustee or a trustee in bankruptcy to the extent that is necessary to fulfil the functions provided for in the Bankruptcy Act.

[RT I, 13.12.2011, 1 - entry into force 01.01.2012]