Income tax returns filed in 2019: declaring 2018 income
In 2019, income tax returns could be submitted to the Tax and Customs Board from 15 February to 1 April.
Read article : Income tax returns filed in 2019: declaring 2018 incomeMAGILEX / ARTICLES AND INSIGHTS
The big picture includes
the small print.
Practical insights for entrepreneurs. Understand your options and make clearer decisions.
Maksu ja tolliõigus6 articles
Interpreting tax law: when does the taxpayer benefit?
Tax law is complex and requires legal and economic knowledge. Both public authorities and taxpayers should interpret it according to the values and principles of the rule of law.
Read article : Interpreting tax law: when does the taxpayer benefit?Transaction prices and tax: when can the authority intervene?
Businesses are free to agree the price of goods or services unless a statutory exception applies. Constitutional business freedom and private autonomy allow them to organise activities…
Read article : Transaction prices and tax: when can the authority intervene?Services through a board member’s company: tax risks
Payments to a company owned by a management body member may create tax risks, particularly where the member receives little or no direct remuneration while their company supplies…
Read article : Services through a board member’s company: tax risksProvisional tax seizure and appeal rights: the 2011 debate
The original article argues that restricting appeals against provisional tax seizure is unconstitutional. The Taxation Act permits seizure before assessment where there is justified…
Read article : Provisional tax seizure and appeal rights: the 2011 debateCompany tax debts: when a board member is personally liable
Section 96 of the Taxation Act allows the tax authority to issue a liability decision to recover a company's tax debt directly from a management board member.
Read article : Company tax debts: when a board member is personally liableYOUR NEXT STEP
Start a conversation.
Tell us what is happening in your own words.
We will look at the legal support you need.
