Since 1 July 2014 administration of claims for the state fees, securities, pecuniary punishments and punitive claims of the courts, of the registration and land register departments, of the prosecuting authorities and of the official publication Ametlikud Teadaanded is performed in the register of taxable persons. Persons have the opportunity to examine the claims determined by the courts or the prosecuting authorities and the state fees for their court cases through the e-Tax Board/e-Customs.
By accumulating these together, it is possible for the State to administer these more efficaciously and the obliged persons can have a better overview of their financial obligations to the State.
Through the e-Tax Board/e-Customs persons can take a view of since:
1 April 2014 the calculation of the state fees for actions in the commercial register, non-profit undertakings and foundations register, commercial pledge register, land register; the calculation of the fines in the commercial register and of the deposits for the share capital;
1 July 2014 the calculation of the courts’ and prosecuting authorities’ claims, of the securities and of the state fees for the court cases;
6 April 2015 the calculation of the actions relating to the publication of the official publication Ametlikud Teadaanded;
- 3 July 2015 the calculation of the state fees and securities relating to the expedited procedure of payment orders.
For payment of the public-law financial claims ordered by the decisions of the courts or prosecuting authorities please indicate the bank account number given in the decision and the unique reference number of the particular claim. The amounts paid shall be reflected on the prepayment account of the payer listed in the register of taxable persons. It is possible to pay for the claim on the bank accounts with the Estonian Tax and Customs Board through the public e-File and e-Tax Board/e-Customs, on the Internet bank and in the bank office.
For payment of state fees, securities, opportunity costs and deposits for share capital, a separate prepayment account to a person for the state fees and securities in the e-Tax Board/e-Customs was created and the bank accounts with the Ministry of Finance for payment of the abovementioned state fees, securities, etc. were changed. The unique reference number received from the court, the public e-File or the information system of the Ametlikud Teadaanded is to be used. A person need not indicate the reference number if he/she pays the state fee prior to the request of performing the activity.
The amounts paid on the prepayment account of the state fees and securities would not be used for payment of the person’s tax liabilities or of the public-law financial claims ordered by the courts or prosecuting authorities unless the account holder himself/herself expresses his/her wish. The application for refund of the overpaid amounts of state fees shall be submitted to the body charging the state fee, as usual, or to the authority where the person wanted to perform the operation charged with state fee.
Claims are administered by the State Shared Service Center and the Prosecutor’s Office who shall forward the claims that are outstanding by the commitment date to the bailiff for compulsory execution.