(2) Maksuotsus on käesoleva seaduse §-s 46 sätestatud nõuetele vastav haldusakt. Maksuotsusest peab selguma, kuidas tasumisele kuuluv maksusumma või tagastusnõude suurus on määratud. Maksukohustuslase esitatud tõendite täielik või osaline arvestamata jätmine maksusumma või tagastusnõude suuruse määramisel tuleb maksuotsuses motiveerida.
defineeritakse kõikide Eesti õigusaktide ulatuses
(2) A notice of assessment is an administrative act which is following the requirements provided in § 46 of this Act. The notice of assessment must clarify the method by which assessment of the amount payable or claim for refund is made. Where none of the evidence submitted by a taxable person is taken into consideration upon assessing tax or claim for refund or where only some of the evidence is taken into consideration, the reasons therefor must be set out in the notice of assessment.
defined within the scope of all Estonian legal instruments
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