Spanish Dictionary

(four) Income tax laid out in subsection 1 (4) is paid by non-resident authorized individuals which have a permanent establishment (§ 7) in Estonia. Such recalculations are made in the tax return laid out in subsection (2). The declarations regarding the use of presents, donations and different income laid out in subsection (3) shall be submitted by 1 July of the yr following the given calendar 12 months.\n\nIf the shareholders or members of an association or the co-house owners of a pool of belongings are unknown or if their residency just isn’t proved, the income is attributed to the affiliation or the pool of assets, and income tax shall be withheld from and paid on the payments made thereto and the income shall be declared in response to the provisions relevant to non-residents.\n\nIncome tax nnoun: Refers to particular person, place, thing, high quality, etc. European public restricted companies (SE) and European associations (SCE) whose seat is registered in Estonia are additionally residents. (7) The income tax of staff of such authorities whose workers, consolidated information or specific duties constitute a state secret shall be calculated pursuant to the process established by a regulation of the Minister of Finance.\n\n(6) A company to which the proper to deduct income tax provided for in subsections (1) and (2) has been transferred by one other resident firm before 1 January 2003 might, along with the income tax specified in subsection (2), also deduct the transferred income tax from the income tax payable pursuant to subsection 50 (1), however the deduction is restricted to the full quantity of income tax payable pursuant to subsection 50 (1) in the course of the interval of taxation.\n\n(3) Income tax specified in subsection 1 (3) is paid by resident authorized persons. If one of the spouses died in the course of the period of taxation or after the period of taxation however earlier than the submission of the income tax return, a joint income tax return may be submitted by the surviving partner.\n\n2) a global agreement is in pressure between Estonia and the state of the place of job of the pension fund, which supplies the Tax and Customs Board with the opportunity to receive from the tax authority of this state the knowledge crucial for the appliance of the tax charge supplied for in subsection four (2).