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If the quantity of social tax to be paid is greater than business income after deductions relating to enterprise, the quantity of tax shall not be carried forward to subsequent intervals of taxation pursuant to § 35 of this Act. Income tax paid in a international state on income which isn’t subject to tax in Estonia shall not be taken into consideration.\n\nIf the non-resident is a legal individual located in a low tax price territory (§ 10), income tax is charged on all income derived by the non-resident from the availability of services to Estonian residents, no matter where the providers were offered or used.\n\n5) bills incurred or funds made with a view to fulfil obligations not related to the business of the taxpayer. (2) Income tax is charged on all emoluments paid by a legal person to a member of a administration or controlling body (§ 9) for the efficiency of his or her official duties.\n\n(fifty one) Expenses incurred to move employees between their residence and their place of employment are not categorized as fringe advantages whether it is unimaginable to make the journey using public transport with a reasonable expenditure of time and money, or if handicapped employees are enable to use public transport or if use of public transport would trigger a fabric lower of the persons’ potential to move or work.\n\nA non-resident who uses the suitable offered for in subsection 37 (10) shall pay any additional amount due into the bank account of the Tax and Customs Board inside three months after the due date for submitting income tax returns primarily based on which the extra quantity due is calculated.\n\n(12) In the cases laid out in clauses (eleven) 3) and four), only the income tax subject to payment pursuant to law or a global settlement shall be taken into consideration. Income tax shouldn’t be charged on interest if the income of the investment fund constituting the basis thereof has been taxed with income tax pursuant to the provisions of Chapter fifty one or exempt from income tax pursuant to subsection 312 (2).\n\n(eleven) Income tax isn’t charged on interest specified in subsection (1) if the income of the funding fund constituting the premise thereof has been taxed with income tax pursuant to the provisions of Chapter fifty one or exempt from income tax pursuant to subsection 312 (2).