Spanish Dictionary

(1) Income tax is charged on income derived from enterprise (business income), regardless of the time of its receipt. 2) the desired income has been the taxable income of the individual within the overseas state and if this is certified and the amount of income tax is indicated on the certificates (even when the amount is zero).\n\n(5) Income tax shouldn’t be charged on insurance indemnities paid within the event of demise on the idea of an insurance coverage contract for supplementary funded pension. Income tax shall be charged on compensation paid in reference to an accident at work or an occupational disease, except such compensation is paid as insurance coverage indemnity.\n\n2) a global agreement is in power between Estonia and the state that issued the authorisation to the insurance coverage endeavor or the state of the place of business of the pension fund, which supplies the Tax and Customs Board with the opportunity to obtain from the tax authority of this state the data laid out in subsections 571 (4) and (5).\n\n(12) The income tax fee offered for in the subsection 4 (1) of this Act is relevant to insurance coverage indemnities paid within the event of dying on the premise of an insurance contract for a supplementary funded pension entered into earlier than 1 Might 2002, regardless of the provisions of subsection 20 (5) and 21 (5).\n\n(three) For the purposes of subsection (1), an worker is a person employed beneath an employment contract, an official (subsection 13 (1)), a member of the management or controlling body (§ 9), or a pure one who sells goods to an employer during a interval longer than six months.