§ 9112. Disclosure of summary of preliminary decision

(1) The tax authority shall disclose the summary of a preliminary decision on taxation of the acts of general importance and of the acts repeatedly described in applications on its website.

(2)  When disclosing the summary of a preliminary decision, a tax authority shall take guidance from the obligation to maintain tax secrecy provided for in § 26 of this Act and shall not disclose data which enable identification of persons involved in the act.

(3) An applicant may set out in the application which information he or she would not reasonably desire to be disclosed.

[RT I 2007, 23, 121 - entry into force 01.01.2008]

Division 3 Notice of Assessment and Liability Decision

§ 92. Assessment of tax by tax authority

(1) A tax authority shall make an assessment of tax payable:

1) if a return is not submitted by the due date prescribed by law, unless otherwise provided by law;

2) if a taxable person has submitted false information in a return resulting in the amount of tax indicated by the taxable person in the return or the amount of tax calculated by the tax authority on the basis of the information in the return being less than the amount of tax which should be paid pursuant to an Act concerning a tax;

3) if a taxable person has submitted false information resulting in the amount of tax to be refunded as calculated by the taxable person or on the basis of the information submitted by the taxable person being more than the amount to be refunded pursuant to an Act concerning a tax;

4)  in other cases prescribed by law or a regulation.

(2) The provisions of subsection (1) of this section also apply if an Act concerning a tax prescribes the payment of tax by way of purchasing revenue stamps and a tax authority establishes that the amount of tax paid differs from the amount of tax payable pursuant to law.

(3) Upon making an assessment of tax payable, a tax authority shall take into consideration all the facts relevant to the particular tax matter which the tax authority deems to be reliable.

(4) Upon making an assessment of tax, a tax authority is not required to take into consideration facts reducing the tax liability which have not been declared by the taxable person by the due date for the submission of the tax return if the tax authority is not aware of such facts without an expression of intention on the part of the taxable person. 

§ 93. Assessment of tax with resolutive condition

(1) If no tax audit has been conducted in a tax matter, the tax authority may make an assessment of tax on the condition that the notice of assessment may be amended or repealed as a result of further inspection or if more evidence is submitted (hereinafter resolutive condition).

(2) The tax authority shall determine the period of validity of the condition in the notice of assessment and set out the grounds for the conditional assessment of tax.

(3) During the period of validity of the condition, the restrictions provided for in Division 4 of this Chapter do not apply to the amendment and repeal of the notice of assessment.

(4) A taxable person may apply for the amendment or repeal of a notice of assessment during the period of validity of the condition.

(5) A resolutive condition may be revoked by a written decision at any time. A resolutive condition shall also be revoked if no facts altering the tax liability are discovered in a tax matter as a result of a tax audit. If a condition has not been revoked earlier, its validity shall expire upon expiry of the limitation period for making an assessment of tax.