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Article „Tax authorities keeping an eye on VAT payers“ by attorney-at-law Häli Jürimäe
In the 5th edition of the Online accounting magazine „Raamatupidamisuudised Pluss“ the article „Tax authorities keeping an eye on VAT payers“ by attorney-at-law Häli Jürimäe is published.
According to the draft amendment to the VAT Act proceeded by the Estonian Parliament, the marginal rate for registering as VAT payer shall increase from previous 16,000 Euro to 40,000 Euro (planned enforcement on 1 January 2018). The procedure for voluntary registration of a value added tax group shall not change in the renewed amendment. The author of the article is of opinion that the control of the tax authority over business activities will be even more active with regard to the planned increase of the marginal rate for registering as VAT payer. In court practice the registration as VAT payer and deletion from the register of taxable persons has caused several court disputes. In the article the author is analysing some resolutions of the Supreme Court (No. 3-3-1-79-15 and 3-3-1-10-16) related to submitting an application for registration as a taxable person to the tax authority or auditing of business activities.
Short introduction of the article in Estonian is available here.
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