Source: https://www.riigiteataja.ee/en/eli/ee/508122016001/consolide
Timestamp: 2020-02-21 16:26:04
Document Index: 73406672

Matched Legal Cases: ['§ 371', '§ 372', '§ 373', '§ 374', '§ 375', '§ 376', '§ 377', '§ 371', '§ 372', '§ 50', '§ 373', '§ 50', '§ 372', '§ 23', '§ 23', '§ 374', '§ 372', '§ 375', '§ 376', '§ 377']

§ 371 Definition of annual refund to low-paid employee
§ 372 Persons entitled to apply for refund
§ 373 Calculation of amount of refund
§ 374 Application for refund
§ 375 Payment of refund
§ 376 Reclamation of refund
§ 377 Financing of refunds
(21) This Act applies to annual refunds to low-paid employees to the extent provided for in Chapter 41.
4) family benefits received on the basis of the State Family Benefits Act, except for the benefit for a parent of a family with seven or more children received on the basis of the same Act;
61) maintenance allowance received on the basis of the Maintenance Allowance Act;
§ 371. Definition of annual refund to low-paid employee
An annual refund paid to a low-paid employee (hereinafter refund) is support paid once per calendar year to a low-paid employee or official who is employed full time in order to increase his or her income.
§ 372. Persons entitled to apply for refund
(1) A natural person who has fulfilled all the following conditions for each calendar month to be taken into account during at least six calendar months in the previous calendar year shall be entitled to apply for a refund:
1) has been a resident during the whole calendar month pursuant to all the tax returns submitted pursuant to subsection 40 (5) of the Income Tax Act by employers for the purposes of the Employment Contracts Act or authorities for the purposes of the Civil Service Act;
2) has been at least 18 years of age during the whole calendar month;
3) on the basis of the data in the employment register, has been employed during the whole calendar month on the basis of at least one employment contract or in a service relationship and such employment had not been suspended;
4) has been employed at least full time in compliance with the conditions of clause 3) of this subsection.
(2) Clause (1) 4) of this section shall not apply to a person with partial or no work ability who has received during the previous calendar year remuneration pursuant to a tax return submitted pursuant to subsection 40 (5) of the Income Tax Act by an employer for the purposes of the Employment Contracts Act or an authority for the purposes of the Civil Service Act, on which the state pays social tax.
(3) A natural person the sum of whose income subject to income tax, income specified in subsection 44 (13) of the Income Tax Act and income specified in § 50 of the Income Tax Act, which is not additionally taxable at the level of a natural person, received during the previous calendar year multiplied by the factor 0.35 exceeds the rate specified in subsection 373 (4) of this Act 12 times shall not be entitled to apply for a refund.
§ 373. Calculation of amount of refund
(1) The amount of refund shall be calculated by deducting the amount received by multiplying the sum of income subject to income tax, income specified in subsection 44 (13) of the Income Tax Act and income specified in § 50 of the Income Tax Act, which is not additionally taxable at the level of a natural person, received by the natural person during the previous calendar year by the factor 0.35 from the amount received by multiplying the rate specified in subsection (4) of this section by factor 12. The obtained number shall be divided by 12 and multiplied by the number of the calendar months during which the natural person met the conditions provided for in § 372 of this Act.
(2) The upper limit of refund shall be the amount of the income tax liability for the previous calendar year calculated on the basis of the income tax return of the natural person after deductions allowed by the Income Tax Act have been made from the taxable income.
(3) In the case of a joint income tax return of spouses, the upper limit of refund shall be a part of the amount of income tax liability calculated by the joint income tax return which corresponds to the proportion of the taxable income of the person based on the specified tax return after deductions allowed by the Income Tax Act have been made from the taxable income. The specified proportion shall be calculated by making the deductions specified in §§ 23, 232, 233, 28 and 281 of the Income Tax Act from the taxable income of the person based on the joint income tax return of the spouses and the obtained number shall be divided by the taxable income of the person and his or her spouse based on the joint income tax return of the spouses from which the deductions specified in §§ 23, 232, 233, 28 and 281 of the Act have been made.
(4) The rate on the basis of which the amount of refund is calculated shall be established by the state budget for the year on the basis of which the refund is calculated, taking into account the estimated subsistence minimum and minimum monthly wage in the case of full-time employment. The specified rate shall not be less than the estimated subsistence minimum last published by the Statistics Estonia.
§ 374. Application for refund
(1) The provisions of the Income Tax Act and the Taxation Act concerning the application for fulfilment of a claim for refund of overpaid amount of income tax paid by a natural person shall apply to the application for refund with the specifications provided for in subsection (2) of this section.
(2) A natural person who meets the conditions provided for in § 372 of this Act can apply for a refund simultaneously with the income tax return concerning the income of the previous calendar year submitted to the Tax and Customs Board no later than by 31 March.
(3) If the term provided for in subsection (2) of this section for submitting the application for refund was allowed to expire with good reason, the Tax and Customs Board may restore the term at the request of the natural person. The term shall not be restored if more than six months have passed from the term provided for in subsection (2) of this section.
(4) If the term provided for in subsection (2) of this section for submitting the application for refund was allowed to expire due to circumstances beyond the control of the natural person, the Tax and Customs Board may restore the term at the request of the natural person without time limits. The Tax and Customs Board may not restore the specified term if the application for refund is submitted later than six months after the circumstances specified in the previous sentence ceased to exist.
§ 375. Payment of refund
(1) The provisions of the Income Tax Act and the Taxation Act concerning the fulfilment, setting off, seizure and pledging of a claim for refund of overpaid amount of income tax paid by a natural person shall apply to the payment of refund with the specifications provided for in this section.
(2) The Tax and Customs Board shall pay the refund no later than by 1 July to the bank account of the natural person or his or her spouse indicated in the income tax return of the natural person or, on the basis of a written application of the natural person, to the bank account of a third person.
§ 376. Reclamation of refund
(1) If it becomes evident that the natural person was not entitled to receive a refund in the amount paid, the Tax and Customs Board shall reclaim the amount of refund paid without basis.
(2) The provisions of the Taxation Act concerning compulsory execution of claims arising from tax arrears shall apply to reclamation of the amount of refund paid without basis with the specifications provided for in this section.
(3) The Tax and Customs Board may submit the claim specified in subsection (1) of this section against the natural person who received the amount of refund paid without basis or the person who caused the payment of the amount of refund without basis by declaration or entry in the employment register of incorrect information.
(4) Based on a reasoned request of the person against whom the claim specified in subsection (1) of this section has been submitted, the Tax and Customs Board may provide the person with the opportunity to pay the reclaimed amount of refund in instalments.
§ 377. Financing of refunds
Refunds are financed from the state budget through the Tax and Customs Board.