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Name: Law No. RT I, 07.07.2017, 2 of 19 June 2017 "On Simplified Business Income Taxation".
Country: Estonia
Subject(s): Employment policy, promotion of employment and employment services; Banking, finance, insurance workers
Type of legislation: Law, Act
Adopted on: 2017-06-19
Entry into force:
ISN: EST-2017-L-107082
Link: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=107082&p_lang=en
Bibliography: legislation on-line legislation on-line Riigi Teataja, Estonia PDF in Estonian PDF in Estonian (DOC.NORMES) (consulted on 2018-08-31)
Abstract/Citation: Paragraph 1: Object of taxation
Paragraph 2: Payer of tax
Paragraph 3: Period of taxation
Paragraph 4: Rate of taxation
Paragraph 5: Entry into and termination of business account opening contract
Paragraph 6: Payment of business income tax
Paragraph 7: Registration of taxpayer in employment register
Paragraph 8: Receipt of business income tax
Paragraph 9: Payment of benefits for social protection from business income tax and bases for calculation of amounts of benefits.
Paragraphs 10-17 amend, inter alia, the Law "On Funded Pensions" (supplements Paragraph 7 with new sub-paragraph), the law "On Social Tax" (supplements Paragraph 2 (Object of taxation) with new sub-paragraph 9, also making wording changes in the same paragraph), the law "On Income Tax" (inter alia, adds sub-paragraph 5 to Paragraph 1 (Object of taxation), makes wording changes in Paragraph 23 (Basic exemption), adds sub-paragraph 13 to Paragraph 34 (Expenses not deductible from business income)), the Law "On Labor Market Services and Benefits" (makes wording changes in Paragraph 6 (Registration as unemployed or as job-seeker), Paragraph 26 (Right to receive unemployment benefit)), the law "On Unemployment Insurance" (supplements Paragraph 3 (Insured person and insurer) with new part 6), the law "On Work Ability Allowance" (wording changes in Paragraph 12 (Right to receive work ability allowance), Paragraph 13 (Amount of work ability allowance)).
Amended text(s):

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