Ettevõtlusega tegelev füüsiline isik on kohustatud esitama elukohajärgsele Maksuameti kohalikule asutusele sotsiaalmaksu aastadeklaratsiooni hiljemalt maksustamisperioodile järgneva aasta 31. märtsiks.
A taxpayer is taxed by direct assessment if he has received wages or a salary exceeding a certain threshold or has significant income and has therefore been required to submit an annual tax return to the competent authority, which issues a notice of assessment on the basis of that tax return.
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