Having a e-residency does not however make you a tax resident. Providing contact information and keeping it up-to-date An Estonian company provides construction services in Finland to a private person. Hence, there is no obligation to submit a tax return annually, regardless of profits or losses. Videos In such case the seller must follow the tax legislation of the Member State where the goods are actually located, and the seller must know whether he is required to register for VAT liability in that other Member State where the goods are located at the moment of the sales transaction (excl. The form is used both for declaration of income tax payable by the Estonian company and of taxes paid or withheld from taxable income of the recipient by the payer. the recipient is a VAT payer of the other EU Member State) – such services shall not be declared in the report on intra-Community supply. The VAT return should be submitted even if there was neither taxable supply nor deductible input VAT for the particular period. If an e-resident has established a company in Estonia, the legal representative (member of the management board) shall receive automatic access permissions to the business client's electronic services (based on the data of the commercial register). padding-bottom: 25px; In Estonia, income tax is not assessed on profit earned every year. A resident legal person pays 10 000 EUR of (not regular) dividends to a natural person. An Estonian company provides construction services in Finland to a private person. ]]>*/ Income tax of 300 euros, calculated as 1200 × 20 ÷ 80, has to be paid by the company in the month following the dividend payment in 2019. Usually the employee only has to submit tax return to get refund because of additional allowances available for the whole income of a calendar year. No Evelyn Liivamägi, the Head of the Tax Department at the Estonian Tax and Customs Board (ETCB), confirmed the difference between tax residence and e-residence by stating: “E-Residency is not tax residency” and “Not all e-residents contribute taxes to Estonia, but when they do it is based on what e-Residency has enabled them to do (by creating a company that is legitimately tax resident here under … Tax calendar Since 2019, if regular dividends are paid out, a reduced rate of 14/86 applies instead. The size of advance payment actually does not depend on the size of income, it is set each year with the state budget. Eesti keelesНа русскомIn English When the threshold established in the Member State of the purchaser has exceeded or the seller is registered for VAT liability in the Member State of the purchaser voluntarily, the place of supply is the Member State of the purchaser. From year 2019, a lower tax rate (14/86) applies to part of dividends paid by the Estonan resident company regularly (The profit distributed in a calendar year, which is smaller than or equal to the average distributed profit of the previous three calendar years (starting from 2018) on which a resident company has paid income tax). Until the threshold established in the Member State of the purchaser is not exceeded or the seller is not registered for VAT liability in the Member State of the purchaser voluntarily before the exceeding the threshold, the place of supply is Germany. Value added tax (VAT) costs and payments not related to business. /*--> jQuery.extend(Drupal.settings, 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field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n \u003Ch2 class=\u0022field field-name-field-group-title field-type-text field-label-hidden\u0022\u003E\n To a non-resident \u003C\/h2\u003E\n\n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/declaration-income\/taxation-non-resident\u0022\u003ETaxation of a non-resident\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/declaration-income\/non-residents-deductions-income-taxable-estonia\u0022\u003EDeductions from income taxable in Estonia\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/declaration-income\/income-tax-refunds-non-resident\u0022\u003ERefund of income tax\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n \u003Ch2 class=\u0022field field-name-field-group-title field-type-text field-label-hidden\u0022\u003E\n To an employee from abroad working in Estonia \u003C\/h2\u003E\n\n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/declaration-income\/information-about-filing-income-tax-returns-employees-abroad\u0022\u003EInformation about filing income tax returns for employees from abroad working in Estonia\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n \u003Ch2 class=\u0022field field-name-field-group-title field-type-text field-label-hidden\u0022\u003E\n To a foreign student \u003C\/h2\u003E\n\n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/declaration-income\/when-and-how-must-foreign-students-file-their-income-tax-returns\u0022\u003EWhen and how must foreign students file their income tax returns in Estonia?\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/article\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E\u003Cdiv id=\u0022block-vp-menu-second-level-menu-content-content\u0022\u003E\n \u003Cdiv id=\u0022menu-l2-popup-menu-mlid-1801\u0022 class=\u0022menu-l2-popup menu-mlid menu-mlid-1801\u0022\u003E\n \u003Cdiv class=\u0022arrow\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022static static-mainmenu-popup\u0022\u003E\n \u003Cdiv class=\u0022mainmenu-popup-content\u0022\u003E\n \u003Cdiv class=\u0022container-12 has-big-column-separators\u0022\u003E\n \u003Carticle about=\u0022\/eng\/land-forest-vehicles-gambling\u0022 typeof=\u0022sioc:Item foaf:Document\u0022 class=\u0022vp-menu-dropdown-box node-published node-not-promoted node-not-sticky author-ingapikkat-politsinskaya even clearfix\u0022 id=\u0022node-vp-menu-dropdown-box-1317\u0022\u003E\n \n \u003Cdiv class=\u0022field field-name-field-menu-columns field-type-field-collection field-label-hidden column grid-6\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cdiv\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n \u003Ch2 class=\u0022field field-name-field-group-title field-type-text field-label-hidden\u0022\u003E\n Land \u003C\/h2\u003E\n\n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/land-vehicle-forest-gambling\/land-tax\u0022\u003EOn land tax\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n \u003Ch2 class=\u0022field field-name-field-group-title field-type-text field-label-hidden\u0022\u003E\n Forest \u003C\/h2\u003E\n\n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/land-gambling\/declaration-gains-derived-transfer-forest\u0022\u003EDeclaration of gains derived from transfer of forest\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n \u003Ch2 class=\u0022field field-name-field-group-title field-type-text field-label-hidden\u0022\u003E\n Heavy goods vehicles \u003C\/h2\u003E\n\n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/land-forest-vehicles-gambling\/road-toll\u0022\u003ERoad toll\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-menu-columns field-type-field-collection field-label-hidden column grid-6\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cdiv\u003E\n \u003Cdiv class=\u0022field field-name-field-column-content-title field-type-text field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n Gambling \u003C\/div\u003E\n \u003C\/div\u003E\n\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/land-vehicle-forest-gambling\/setting-restrictions-gambling\u0022\u003ESetting restrictions on gambling\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/land-vehicle-forest-gambling\/remote-gambling-sites\u0022\u003EBlocked illegal remote gambling sites\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/land-vehicle-forest-gambling\/operators-who-have-gambling-licence-estonia\u0022\u003EOperators who have gambling licence in Estonia\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/article\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E\u003Cdiv id=\u0022block-vp-menu-second-level-menu-content-content\u0022\u003E\n \u003Cdiv id=\u0022menu-l2-popup-menu-mlid-1802\u0022 class=\u0022menu-l2-popup menu-mlid menu-mlid-1802\u0022\u003E\n \u003Cdiv class=\u0022arrow\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022static static-mainmenu-popup\u0022\u003E\n \u003Cdiv class=\u0022mainmenu-popup-content\u0022\u003E\n \u003Cdiv class=\u0022container-12 has-big-column-separators\u0022\u003E\n \u003Carticle about=\u0022\/eng\/travelling-postal-consignments\u0022 typeof=\u0022sioc:Item foaf:Document\u0022 class=\u0022vp-menu-dropdown-box node-published node-not-promoted node-not-sticky author-ingapikkat-politsinskaya odd clearfix\u0022 id=\u0022node-vp-menu-dropdown-box-1318\u0022\u003E\n \n \u003Cdiv class=\u0022field field-name-field-menu-columns field-type-field-collection field-label-hidden column grid-4\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cdiv\u003E\n \u003Cdiv class=\u0022field field-name-field-column-content-title field-type-text field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n Consignments, online purchases \u003C\/div\u003E\n \u003C\/div\u003E\n\n \u003Cdiv class=\u0022field field-name-field-column-content field-type-text-long field-label-hidden widget-text\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\u003Cli\u003E\u003Ca href=\u0022\/eng\/private-client\/travelling-postal-consignments\/consignments\u0022\u003EGeneral\u003C\/a\u003E\u003C\/li\u003E\n\t\u003Cli\u003E\u003Ca href=\u0022\/eng\/private-client\/travelling-postal-consignments\/consignments-within-european-union\u0022\u003EWithin the countries of the European Union\u003C\/a\u003E\u003C\/li\u003E\n\t\u003Cli\u003E\u003Ca href=\u0022\/eng\/private-client\/travelling-postal-consignments\/consignments-outside-european-union\u0022\u003EInto the European Union\u003C\/a\u003E\n\t\t\u003Cul style=\u0022margin-left: 10px;\u0022\u003E\u003Cli\u003E\u003Ca href=\u0022\/eng\/private-client\/travelling-postal-consignments\/european-union\/declaration-goods\u0022\u003EDeclaration of goods\u003C\/a\u003E\u003C\/li\u003E\n\t\t\u003C\/ul\u003E\u003C\/li\u003E\n\t\u003Cli\u003E\u003Ca href=\u0022\/eng\/private-client\/travelling-postal-consignments\/consignments-european-union\u0022\u003EOut of the European Union\u003C\/a\u003E\u003C\/li\u003E\n\u003C\/ul\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-menu-columns field-type-field-collection field-label-hidden column grid-6\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cdiv\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/travelling-moving-consignments\/non-eu-countries\u0022\u003ETravelling from non-EU countries\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/travelling-moving-consignments\/eu-countries\u0022\u003ETravelling from EU countries\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/travelling-moving-consignments\/restrictions-and-prohibitions-goods-carried-traveller\u0022\u003ERestrictions and prohibitions\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/travelling-moving-consignments\/postal-consignments\u0022\u003EPostal consignments\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/article\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E\u003Cdiv id=\u0022block-vp-menu-second-level-menu-content-content\u0022\u003E\n \u003Cdiv id=\u0022menu-l2-popup-menu-mlid-1803\u0022 class=\u0022menu-l2-popup menu-mlid menu-mlid-1803\u0022\u003E\n \u003Cdiv class=\u0022arrow\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022static static-mainmenu-popup\u0022\u003E\n \u003Cdiv class=\u0022mainmenu-popup-content\u0022\u003E\n \u003Cdiv class=\u0022container-12 has-big-column-separators\u0022\u003E\n \u003Carticle about=\u0022\/eng\/payment-taxes-and-claims-tax-arrears\u0022 typeof=\u0022sioc:Item foaf:Document\u0022 class=\u0022vp-menu-dropdown-box node-published node-not-promoted node-not-sticky author-ingapikkat-politsinskaya even clearfix\u0022 id=\u0022node-vp-menu-dropdown-box-1319\u0022\u003E\n \n \u003Ch2 class=\u0022field field-name-field-menu-division-title field-type-text field-label-hidden bigger\u0022\u003E\n Payment of taxes and claims, tax arrears \u003C\/h2\u003E\n\n \u003Cdiv class=\u0022field field-name-field-menu-columns field-type-field-collection field-label-hidden column grid-4\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cdiv\u003E\n \u003Cdiv class=\u0022field field-name-field-column-content field-type-text-long field-label-hidden widget-text\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cp\u003E\u003Cimg style=\u0022width: 292px; height: 194px;\u0022 alt=\u0022\u0022 src=\u0022\/sites\/default\/files\/private-client\/payment-taxes-and-claims-tax-arrears\/eraklient.jpg\u0022\u003E\u003C\/p\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-menu-columns field-type-field-collection field-label-hidden column grid-4\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cdiv\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n \u003Ch2 class=\u0022field field-name-field-group-title field-type-text field-label-hidden\u0022\u003E\n Payment of taxes \u003C\/h2\u003E\n\n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/payment-taxes-and-claims-tax-arrears\/requisites-payment-taxes\u0022\u003ERequisites for payment of taxes\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/payment-taxes-and-claims-tax-arrears\/requisites-payment-courts-and-prosecuting\u0022\u003ERequisites for payment of courts\u2019 and prosecuting authorities\u2019 claims\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-menu-columns field-type-field-collection field-label-hidden column grid-4\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cdiv\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n \u003Ch2 class=\u0022field field-name-field-group-title field-type-text field-label-hidden\u0022\u003E\n Tax arrears \u003C\/h2\u003E\n\n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/payment-taxes-and-claims-tax-arrears\/about-tax-arrears\u0022\u003EAbout tax arrears\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/payment-taxes-and-claims-tax-arrears\/payment-interests\u0022\u003EPayment of interests\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/payment-taxes-and-claims-tax-arrears\/payment-tax-liabilities-instalments\u0022\u003EPayment of tax liabilities in instalments\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/payment-taxes-and-claims-tax-arrears\/succession\u0022\u003ESuccession\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/payment-taxes-and-claims-tax-arrears\/forgiveness-tax-arrears\u0022\u003EForgiveness of tax arrears\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/article\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E\u003Cdiv id=\u0022block-vp-menu-second-level-menu-content-content\u0022\u003E\n \u003Cdiv id=\u0022menu-l2-popup-menu-mlid-1804\u0022 class=\u0022menu-l2-popup menu-mlid menu-mlid-1804\u0022\u003E\n \u003Cdiv class=\u0022arrow\u0022\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022static static-mainmenu-popup\u0022\u003E\n \u003Cdiv class=\u0022mainmenu-popup-content\u0022\u003E\n \u003Cdiv class=\u0022container-12 has-big-column-separators\u0022\u003E\n \u003Carticle about=\u0022\/eng\/taxation-tax-system\u0022 typeof=\u0022sioc:Item foaf:Document\u0022 class=\u0022vp-menu-dropdown-box node-published node-not-promoted node-not-sticky author-ingapikkat-politsinskaya odd clearfix\u0022 id=\u0022node-vp-menu-dropdown-box-1320\u0022\u003E\n \n \u003Cdiv class=\u0022field field-name-field-menu-columns field-type-field-collection field-label-hidden column grid-4\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cdiv\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n \u003Ch2 class=\u0022field field-name-field-group-title field-type-text field-label-hidden\u0022\u003E\n Taxation \u003C\/h2\u003E\n\n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/taxation-tax-system\/what-you-can-do-your-tax-matters-be-order\u0022\u003EWhat you can do for your tax matters to be in order\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/taxation-tax-system\/rights-and-obligations-taxable-person-tax-proceedings\u0022\u003ERights and obligations of a taxable person in tax proceedings\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/taxation-tax-system\/filing-challenge-against-administrative-act-or-measure\u0022\u003EFiling a challenge against an administrative act or a measure\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-link-groups field-type-field-collection field-label-hidden\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \n\u003Cul class=\u0022field field-name-field-menu-link field-type-menu-reference-link field-label-hidden widget-menu\u0022\u003E\n\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/taxation-tax-system\/applying-certificates-private-client\u0022\u003EApplying for certificates\u003C\/a\u003E \u003C\/li\u003E\n \u003Cli\u003E\n \u003Ca href=\u0022\/eng\/private-client\/taxation-tax-system\/requirements-authorisation-estonian-tax-and-customs-board\u0022\u003ERequirements for authorisation\u003C\/a\u003E \u003C\/li\u003E\n \n\u003C\/ul\u003E\n \u003C\/div\u003E\n \u003C\/div\u003E\n\u003C\/div\u003E \u003C\/div\u003E\n \u003C\/div\u003E\n \u003Cdiv class=\u0022field field-name-field-menu-columns field-type-field-collection field-label-hidden column grid-4\u0022\u003E\n \u003Cdiv class=\u0022grid-inner\u0022\u003E\n \u003Cdiv\u003E\n \u003Cdiv class=\u0022field 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