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Chapter 12






SECURITY

Security

(1) A tax authority has the right to request the provision of security:

1) upon the payment of tax arrears in instalments (§ 111);

2) in event of extension or suspension of the fulfilment of a claim for refund (subsection 107 (5);

21) upon suspension of the execution of an administrative act (§ 146);

3) in other cases prescribed by law.

(11) Upon placement of goods under customs supervision or release thereof for free circulation, a tax authority has the right to demand a security to cover taxes payable in connection with a custom debt. The provision, use and release of security and the bases for calculation of amounts of security shall be carried out pursuant to the procedure provided for in the customs rules.

(2) No security shall be required if the amount of a claim is less than 64 euros.

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

 

(3) No security shall be required from state, rural municipality and city agencies.

[RT I 2005, 68, 528 - entry into force 01.01.2006]

Scope of security

A tax authority shall determine the amount of security to be provided. The tax authority shall determine the scope of security based on the size of the secured claim and the extent of the costs of possible compulsory execution.

Types of security

Unless otherwise provided by an Act concerning a tax, a person who is obligated to provide security may choose between the following types of security:

1) surety;

2) an amount of security paid into the bank account designated therefor as a deposit;

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

3) a registered security over movables or a mortgage established for the benefit of the state, a rural municipality or a city.

Surety

(1) Any person who is accepted by a tax authority as a surety and who undertakes to pay the amount indicated in a contract of suretyship at the request of the tax authority may act as a surety.

(2) A tax authority has the right not to accept a surety if:

1) the surety does not have sufficient property in order to secure the tax arrears;

2) the amount in which security is provided is not sufficient in the opinion of the tax authority;

3) the previous activities, financial situation or reputation of the surety give sufficient reason to doubt the reliability of the security.

Pledge

(1) Pledges shall be established pursuant to the procedure provided for in the Law of Property Act or the Commercial Pledges Act.

(2) On behalf of the state, pledge contracts shall be signed by the head or deputy head of a tax authority for state taxes or a person authorised by the head of a tax authority for state taxes. On behalf of a rural municipality or city, pledge contracts shall be signed by the head or deputy head of a tax authority for local taxes or a person authorised by the head of a tax authority for local taxes.

(3) A tax authority has the right not to accept a pledge proposed as security if, in the opinion of the tax authority, the value of the object of the pledge is not sufficient to secure the tax arrears or the object of the pledge is not easily sold or will lead to excessive administrative costs.

(4) If a pledge is no longer sufficient to secure a claim as a result of a reduction in the value of the object of the pledge, a taxable person is required to provide additional security.






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