Customs: new temporary storage rules (1/48/14) (0)

26.11.2014

Passed

New Cabinet Regulation No. 601, which deals with the temporary storage of goods, was passed on 30 September 2014 to replace current rules from 1 April 2015. Read on to find out more. Read more..

New taxpayer registration rules (2/48/14) (0)

26.11.2014

Draft

A set of new rules have been drafted to replace current Cabinet Regulation No. 150, which deals with the registration of taxpayers and their business units at the State Revenue Service (SRS). These proposals are intended to change obsolete rules, ensure compliance with current legislation, and simplify registration procedures. Read more..

Income arising on exchange of capital assets (3/48/14) (0)

26.11.2014

Practice

Under the Personal Income Tax (PIT) Act an individual’s gain from selling a capital asset attracts a 15% tax. Yet the lawmaker has laid down exceptions for the taxation of gains arising on the sale of capital assets, including real estate (RE). For more details see our Flash News edition of 13 May 2014. This article explores ways of postponing payment of PIT on income derived from capital assets (such as shares) through exchange. Read more..

Customs: new transit rules (1/46/14) (0)

13.11.2014

Passed

New Cabinet Regulation No. 603, Application of the “Transit” Customs Procedure, was passed on 30 September 2014 to replace the old rules with effect from 17 October. This article takes a look at the main amendments. Read more..

Estonian taxation of private cars used for business purposes (2/46/14) (0)

13.11.2014

Passed

The Estonian tax treatment of company cars and private cars registered in Estonia and used for business purposes has changed from this autumn. This article explores some of the changes made to Estonian legislation that might interest taxpayers having a representative office or permanent establishment in Estonia and cars registered there. Read more..

 
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