§ 99. Suspension of limitation period

(1) The limitation period for making an assessment of tax is suspended:

1) if it is not possible to make an assessment of the tax due to force majeure within the last six months of the limitation period, until the circumstances which prevent the assessment of tax from being to made cease to exist;

2) for the time a notice of assessment is being challenged until the final decision made in the matter enters into force;

3)  from the date the tax audit commences until the date of delivery of the notice of assessment on the basis of the results of the tax audit or, if no facts altering the tax liability are discovered as a result of the tax audit, until the date of delivery of the corresponding written notice;

[RT I 2007, 23, 121 - entry into force 01.07.2007]  4) as of the preparation of a misdemeanour report until the date on which the decision made in the matter enters into force or the date on which proceedings in the matter are terminated;

5) as of the date on which criminal proceedings commence until the entry into force of a court judgment or the date on which the criminal proceedings are terminated;

6) for one year as of the date of submission of a tax return which has not been submitted or amendment of the submitted tax return if a taxable person submits or amends the tax return less than a year before the expiry of the limitation period for making an assessment of tax.

[RT I 2008, 58, 323 - entry into force 01.01.2009]

 (2) If a taxable person has requested that the commencement of a tax audit be postponed, the limitation period for making an assessment of tax is suspended as of the date on which the tax audit would have commenced according to the initial letter of notification. In the case specified in clause (1) 3) of this section, the limitation period expires not later than on 31 December of the year during which the closing interview of the tax audit is conducted or the last tax audit activities are performed if the limitation period specified in § 98 of this Act expires or expired during the same year. 

§ 100. Non-assessment and non-collection of amounts of tax

(1) An amount of tax is not assessed and a notice of assessment is not issued if the amount of tax is less than 10 euros unless otherwise provided by an Act concerning a tax or the customs rules.

[RT I 2010, 22, 108 - entry into force 01.01.2011]

 (2) A tax authority has the right not to assess or collect an amount of tax if the tax authority has ascertained that the expenses related to making an assessment of and collecting the amount of tax exceed the amount of tax or that collection of the amount of tax is hopeless due to the insolvency of the taxable person and the tax authority does not consider it expedient to submit a bankruptcy petition. 

Division 4 Amendment and Repeal of Notices of Assessment

§ 101. Amendment and repeal of notices of assessment

(1) A notice of assessment may be amended or repealed:

1) with the consent or at the request of a taxable person, or

2) if the notice of assessment is prepared by an administrative authority which is not competent to prepare a notice in the matter, or

3) if preparation of the notice of assessment was achieved by fraudulent means or threats or by using other illegal means, or

4) in order to correct obvious spelling mistakes or calculation errors in the administrative act, or

5) in other cases provided by law, except in the cases provided for in Division 4 of Chapter 4 of the Administrative Procedure Act.

(2) In the case specified in clause (1) 1) of this section, a notice of assessment may be amended or repealed in order to reduce a tax liability only if the application for amendment or repeal of the notice of assessment is submitted within the term prescribed for challenging the notice of assessment or if a term which has expired is restored.

(3) The provisions of subsection (1) of this section also apply to administrative acts by which the preparation, amendment or repeal of a notice of assessment is refused.

(4) The provisions of § 58 of the Administrative Procedure Act apply to violations of procedural requirements and requirements for formal validity which could not have affected the content of a notice of assessment.

[RT I 2005, 57, 451 - entry into force 18.11.2005]