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E-Tax Board/e-Customs and procedures with regard to electronically filed tax returns

E-Tax Board/e-Customs and procedures with regard to electronically filed tax returns. Risto Hinno Chief Expert Service Management Department. ESTONIA Population 1.35 million Internet usage 74% Internet banking 88% Wifi connection is available in more than 1100 public places.

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E-Tax Board/e-Customs and procedures with regard to electronically filed tax returns

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  1. E-Tax Board/e-Customs andprocedures with regard to electronically filed tax returns Risto HinnoChief ExpertService Management Department

  2. ESTONIA • Population 1.35 million • Internet usage 74% • Internet banking 88% • Wifi connection is available in more than 1100 public places ESTONIAN TAX AND CUSTOMS BOARD • Clients: all taxpayers, both natural and legal persons (incl 166 000 companies and 35 000 self-employed), and customs clients • The first public body in Estonia that started to offer electronic services to its clients

  3. E-services of the Estonian Tax and Customs Board – e-Tax Board/e-Customs • E-Tax Board/e-Customs – tax and customs services on the Internet • Was opened in 2000 • Offers 24 hours a day • about 30 services for natural persons • over 50 services for legal persons • Enables secure data exchange, personal information • High-speed, simple, convenient, paper-free • Different tax and customs services are available in one environment • Is a quite unique technical solution on the European tax map as to taxpayer service and communication

  4. How to become a user of the e-Tax Board/e-Customs • An agreement for the use of the e-Tax Board/e-Customs is concluded with the Tax and Customs Board • natural persons - electronically when gaining the first access to the e-Tax Board/e-Customs • legal persons – in the tax and customs office or by e-mail digitally signed • All services to private client are available immediately after the conclusion of the agreement • On behalf of a legal person, on the basis of a power of attorney on or more natural persons may use the e-services. It is possible to determine for every authorised person which services meant for a business client he/she may use in the e-Tax Board/e-Customs

  5. The ID-card - primary personal identification document in Estonia • The ID card has 3 main functions : 1) visual identification 2) authentication when utilizing online services 3) digital signing • The card contains a chip holding a personal data file (incl PIC) and two certificates: one for authentication purposes, and one for qualified digital signatures • The ID-card certificates are linked to the various registers through the Personal Identification Code

  6. Using e-Tax /e-Customs via secure gates Portal (home page) of the Tax and Customs Board: www.emta.ee

  7. Private person Legal representative of a business

  8. Home page of the personal e-service environment direct links can be selected by a taxpayer based on what they need to use most frequently links to services: tax returns, e-customs, tax accounts, information on payments, etc. information on how to get in touch with the Call Centre contact information of the taxpayer is always displayed on the front page to ensure errors are corrected

  9. Facilities for legal persons • All declarations can be electronically filled in on screen and instantly approved/submitted • Additional possibility is to upload the declarations in specific file format • All messages on errors when filling in and filing the declaration appear on-line • Detailed information on mistakes on declarations can be constantly followed • All calculations are made electronically and results are instantly visible after filing the declaration • Claims and payments are constantly followed on-line • Electronical submission of the claims for refund

  10. 1. Collect information 2. Pre-fillthe return 4. Refundor inform 3. Let the taxpayer confirm or correct Example of Functionality:Natural Person Income Tax Return

  11. Banks, pension funds, insurance, educational institutions, employers and others provide data to TCB Our computer will check the information We pre-fill the tax return for the taxpayer and make it available on the Internet or in the service office If everything is OK, we’ll refund in 5 working days The taxpayer reviews the return and confirms or corrects it or asks the information provider to correct their information If there are problems, we’ll inform the taxpayer via the Internet what was wrong or what he or she has to do Example of Functionality (2)

  12. 7 reasons to file the Income Tax Return via e-Tax/e-Customs • Saving time and nerves • Income tax return is pre-filled • Instant tax calculation • Help within the reach of a phone call • Money back within five working days • No additional expenses for taxpayers • Environment in Russian and English also available

  13. How to submit form TSD via e-Tax Board/e-Customs? • TSD- income and social security return for companies • Fill in manually • Upload from a file

  14. Who is obliged to use e-filing? • Persons who are registered as VAT-liable persons for more than 12 months • More than five lines are filled in on form TSD (income and social security return for companies) annexes 1, 2 or 3

  15. Revenue calculation, automatic entries • One account for all tax types - all taxes are paid to one account (tax types can be differed by reference numbers) • Tax accounting goes through the prepayment account - every person has its own prepayment account where the tax amounts paid by him/her are accrued and where the tax claims are deducted from • Automatic payment and calculation of claims • Tax refund process is automatic from the claim to the refund (incl risk analysis) • The status quo and history of the person’s tax accounting is constantly visible on-line

  16. e-Tax Board/e-Customs is popular Statistics of the electronically filed tax returns: • Corporate Income Tax and Employer Tax Returns – 97.4% • VAT Returns – 98.1% • Natural Person Income Tax Returns – 93.5% • Customs Declarations – 99.8% E-Tax/e-Customs is the most frequently used service channel of theEstonian Tax and Customs Board – 95% of the clients have used it and the service was rated 4.5 on a 5-point scale(Data of the client satisfaction survey 2010)

  17. Thank you! risto.hinno@emta.ee

  18. It is so simple that even your grandmother understands !

  19. Nature of taxation… ... as Ministry of Finance of Louis XIV Jean Babtiste Colbert long tima ago already said “Taxation is the Art that consists in so plucking the goose as to obtain the largest possible amount of feathers with the smallest possible amount of hissing”

  20. Did You know that in real Eiffel tower is Empire State building after taxation? BEFORE taxation AFTER taxation

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