Fraud hotline

In order to ensure equal tax competition and the protection of society, we encourage you to report any suspected violations of tax and customs laws to us.

Contact us to report:

Tax fraud or illicit trafficking

Offence of an employee or official of the Tax and Customs Board

When reporting, please try to define, as precisely as possible, the circumstances of the offence committed or planned, the time and place of the offence and the data of the person/enterprise/vehicle involved. If possible, indicate the person’s first name, surname and date of birth/personal identification code; the name and registration code of the company; the vehicle's registration plate.

You may request anonymity when reporting or on the further handling of the information reported.  However, if possible, please provide us with your contact details so that we can specify the facts relating to the reported information if necessary. If you give us your contact details, we ensure that your data is not disclosed to third parties when we are checking the information.

The Estonian Tax and Customs Board does not provide feedback on the proceedings of hotline reports.  Information that is not within our jurisdiction will be forwarded to the appropriate authority.

What to consider when reporting offences

  • The name of the notifier of an offence and the fact of notification are both confidential information by § 6 (2) of the Anti-corruption Act. Only in the case of the notifier having knowingly communicated wrong information we do not have the obligation to ensure confidentiality (§ 6 (3) of the Anti-corruption Act). Making a false accusation of another person committing a criminal offence is punishable by pecuniary punishment or up to one year of imprisonment. The same act, if it involves artificial creation of evidence is punishable by a pecuniary punishment or up to 5 years of imprisonment. If these acts have been committed by a legal person it is punishable by pecuniary punishment according to § 319 of the Anti-corruption Act.

  • If by pointing out an offence you need to transfer information covered by business secret it is not deemed unlawful if it is necessary for revealing unlawful acts for the purpose of protecting public interests or a recognised legitimate interest (according to § 5 (6) 1) and 3) of the Restriction of Unfair Competition and Protection of Business Secrets Act).

  • In misdemeanour procedures, the anonymity of witnesses is not guaranteed (§ 33 of the Code of Misdemeanour Procedure). Therefore, in case the Estonian Tax and Customs Board interrogates the notifier of an offence as a witness, the notification of offence is treated as confidential information, but the testimony of the witness is not. 

  • A report of criminal offence and complaint of crime are handled as data intended for internal use. At the same time, the person concerning whom the complaint was submitted of, in general, has to be informed of the refusal to commence criminal proceedings (§ 198 (2) of the Code of Criminal Procedure). In the case of reason and ground for criminal proceedings, the commencement of criminal proceedings is mandatory according to the principle of legality and each suspicion of criminal offence has to be interpreted to the benefit of commencing criminal proceedings (in dubio pro duriore; § 6 of the Code of Criminal Procedure). In case the criminal proceedings are commenced and a suspicion is filed against the person, the suspect has the right to examine the criminal file at the termination of the pre-court procedure of criminal proceedings (§ 224¹ of the Code of Criminal Procedure). The tax authority will transfer all data to the authority competent to proceed the case. If you have transmitted data with your name (not anonymously), the tax authority cannot guarantee that your name is not added in the criminal file.

  • If you were involved in an offence, notifying of the offence does not automatically absolve you of liability for the offence. Before notifying of an offence you have the right to seek legal assistance to protect your rights. You can find a competent legal adviser from the webpage of the Estonian Bar Association.

  • If you were involved in an offence that qualifies as a criminal offence, then in certain cases, by drawing attention to the offence, it is possible to obtain leniency. The Prosecutor's Office has the right to apply leniency, not the Estonian Tax and Customs Board.

  • The Code of Criminal Procedure provides a possibility to terminate criminal proceedings in connection with assistance received from person upon ascertaining facts relating to subject of proof. According to § 205 (1) of the Code of Criminal Procedure, the Prosecutor's Office may terminate criminal proceedings with regard to a person suspected or accused with his or her consent if the suspect or accused has significantly facilitated the ascertaining of facts relating to a subject of proof of a criminal offence which is important from the point of view of public interest in the proceedings and if, without the assistance, detection of the criminal offence and taking of evidence would have been precluded or especially complicated. Terminating criminal proceedings against crown witness essentially means forgiving him/her in relation to the assistance of clarifying the facts of the crime. 

  • § 57 (1) of the Penal code also provides mitigating circumstances, which are among other things prevention of harmful consequences of the offence, appearance for voluntary confession, sincere remorse or active assistance in detection of the offence, etc. The Prosecutor's Office also decides on their implementation.

Last updated: 24.10.2021

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