§ 148. Authority of tax authority upon review of challenge

(1) Upon adjudication of the matter on the merits of a challenge, the tax authority has the right to:

1) satisfy the challenge and repeal an administrative act either in full or in part and to eliminate the factual consequences of the administrative act;

2) issue an administrative act, take a measure or make a new decision on the merits of the matter;

3) issue a precept to the administrative authority which issued the administrative act to issue an administrative act, to take a measure or for a new resolution of the matter;

4)  restore the situation prior to the measure being taken or assign such task to the administrative authority which took the measure;

5) dismiss the challenge.

(2) If a decision to repeal or amend an administrative act made on a challenge affects the rights of a third party, the third party shall be granted the opportunity to submit explanations and objections prior to the decision being made.

(3) If the person who filed a challenge has filed or files an action in the matter with a court within the term for review of the challenge, the tax authority has the right to return the challenge and not to make a decision on the challenge.

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

§ 149. Decision on challenge

(1) A decision on a challenge shall be in writing and shall indicate the resolution concerning adjudication of the challenge. A decision on a challenge shall be delivered to the person who filed the challenge and to third parties involved in challenge proceedings pursuant to the procedure provided for in Chapter 4 of this Act.

(2) If a challenge is satisfied, the tax authority is not required to prepare a decision on the challenge but shall take the desired measure or amend an administrative act in the desired manner.

(3) Upon dismissal of a challenge, a judgment on the challenge shall, in addition to the requirements provided for in subsection (1) of this section, be reasoned and contain an explanation concerning the procedure for further recourse. 

§ 150. Burden of proof

(1) If an amount of tax assessed in a tax notice or notice of assessment is challenged, the burden of proof that the tax was assessed incorrectly lies with the taxable person.

(2) If a determined amount of tax is challenged by a taxable person, the burden of proof regarding evidence possessed only by a tax authority lies with the tax authority. 

§ 151. Right to appeal

(1) A taxable person or another participant in proceedings may have recourse to a court for adjudication of the matter at each stage of the challenge proceedings. A person also has the right of recourse to a court without filing a challenge.

(2) A taxable person or another participant in proceedings whose challenge was not satisfied in the course of challenge proceedings or whose rights were violated in the challenge proceedings has the right to file an action with an administrative court under the conditions and pursuant to the procedure provided by the Code of Administrative Court Procedure.

(3) Repeal of the decision on challenge may be claimed by the challenge filed with the administrative court:

1) together with the claim that was not satisfied in whole or in part by the decision on challenge;

2) if the decision on challenge has violated the person’s rights other than dismissal of the challenge in whole or in part, irrespective of filing the claim specified in clause 1) of this subsection. 

[RT I, 23.02.2011, 3 - entry into force 01.01.2012]