§ 50. Calculation, restoration and extension of term for proceedings

(1) The corresponding provisions of the General Part of the Civil Code Act apply to the calculation of terms.

(2) If a term for proceedings, except a term for the submission of a tax return, is allowed to expire with good reason, a tax authority may restore the term on its own initiative or at the request of a participant in the proceedings.

(3) A reasoned request for the restoration of a term for proceedings shall be submitted within two weeks after circumstances impeding performance of the procedural act cease to exist.

(4) A term for proceedings shall not be restored if more than one year has passed from the original due date prescribed for performance of the procedural act.

(5) A tax authority may, on the reasoned request of a participant in the proceedings or on its own initiative, extend the term for proceedings designated by the tax authority if the due date thereof has not yet arrived.

(6) A tax authority may make the restoration or extension of a term for proceedings contingent on the provision of security. Security shall be provided and accepted pursuant to §§ 120-127 of this Act.

(7) A decision concerning the restoration or extension of a term for proceedings shall be made by the head or deputy head of the tax authority performing the procedural act or by a person authorised by the head of the tax authority. 

§ 51. International professional assistance

[Repealed - RT I, 13.12.2011,1 - entry into force 01.01.2012]

 

Chapter 31

International professional assistance

[RT I, 13.12.2011,1 - entry into force 01.01.2012]

§ 511. International professional assistance

(1)   International professional assistance to the competent authorities of such states that belong to the European Union or with whom Estonia has concluded a respective treaty (hereinafter a competent authority of a foreign state) is provided by the Tax and Customs Board.

 

(2)   The Tax and Customs Board is entitled to apply for international professional assistance from a competent authority of a foreign state.

 

(3)   International professional assistance is applied for and provided on the basis of a treaty and pursuant to the procedure and to the extent provided for in the legislation of Estonia and the European Union.

 

(4)   The competence of an authority providing professional assistance and the rights and obligations of the parties to the proceeding shall be determined by the domestic law.

 

(5)   The Tax and Customs Board may refuse to provide international professional assistance if:

1)      the requested information is impossible to acquire;

2)      forwarding the requested information would damage the business, production or professional secrecy of a taxable person;

3)      forwarding the requested information would pose a threat to the security of the state of Estonia or damage public order;

4)      the total amount of the claims in the request shall remain below 1,500 euros.

[RT I, 13.12.2011, 1 - entry into force 01.01.2012]