Statutes

Statutes of the Estonian Tax and Customs Board

Adopted by Regulation No. 29 of the Minister of Finance of 6 October 2008
(RTL12008, 84, 1168),
entered into force on 1 December 2008
 

Amended by the following legal instruments

Passed Published Entry into force
22.01.2009 RTL 2009, 14, 151 08.02.2009
05.08.2009 RTL 2009, 66, 974 01.09.2009
13.01.2010 RTL 2010, 4, 65 01.02.2010
04.06.2010 RT I 2010, 32, 163 01.07.2010
07.09.2011 RT I, 08.09.2011, 1 11.09.2011, applied as of 01.09.2011
27.12.2011 RT I, 29.12.2011, 87 01.01.2012
28.03.2012 RT I, 30.03.2012, 25 02.04.2012, applied as of 01.04.2012
25.05.2012 RT I, 29.05.2012, 13 01.06.2012
01.10.2012 RT I, 04.10.2012, 5 01.12.2012
21.12.2012 RT I, 04.01.2013, 3 07.01.2013, applied retroactively as of 01.12.2013
23.01.2013 RT I, 29.01.2013, 2 01.02.2013
27.08.2013 RT I, 29.08.2013, 8 01.09.2013
08.11.2013 RT I, 12.11.2013, 6 15.11.2013, applied as of 01.11.2013
02.01.2014 RT I, 07.01.2014, 12 10.01.2014, applied retroactively as of 01.01. 2014
11.08.2014 RT I, 19.08.2014, 1 01.09.2014
23.11.2015 RT I, 26.11.2015, 3 01.01.2016
15.08.2016 RT I, 19.08.2016, 1 01.09.2016
15.05.2017 RT I, 20.05.2017, 7 01.06.2017
20.01.2018 RT I, 26.01.2018, 1 01.02.2018

The regulation shall be established on the basis of § 42 (1) of the Government of the Republic Act in accordance with § 65 (2) 2) of the same.

Chapter 1
GENERAL PROVISIONS

§ 1. Status of the Estonian Tax and Customs Board

The Estonian Tax and Customs Board (hereinafter: the "Board") is a government agency within the area of government of the Ministry of Finance, which has a directing function and exercises state supervision and applies the enforcement powers of the state on the basis and to the extent prescribed by law.

§ 2. Budget, seal and insignia of the Board

(1) The expenses of the Board shall be covered from the state budget. The Board has its own budget, which shall be approved, amended, and its implementation controlled by the Minister of Finance pursuant to procedure established by law.

(2) The Board has blank document forms bearing its name, the use of which shall be determined by the operations procedure of the Board. A structural unit of the Board may have a blank document form bearing its name, if it is so prescribed by the statutes of the structural unit.

(3) The Board has a circular seal with a diameter of 35 mm, bearing the image of the small national coat of arms in the centre and words “Maksu- ja Tolliamet” (Tax and Customs Board) running along the edge of the circle. A structural unit of the Board or its subunit may have a simple seal bearing its own name, if it is so prescribed by the statutes of the structural unit.

(4) The Board has its own decorations. These are:
1) the service badge of the Estonian Tax and Customs Board (Annex 1);
2) the badge of honour of the Estonian Tax and Customs Board, which is divided into three classes – First Class Badge, Second Class Badge and Third Class Badge (Annex 2).

(5) The service badge of the Estonian Tax and Customs Board is awarded to the official or the employee of the Board (hereinafter the employed person) for the good performance of his or her official duties or duties of employment (hereinafter the duties of employment). The Director General of the Board shall decide the award of the service badges of the Board.
[RT2 I, 29.08.2013, 8 – entered into force 01.09.2013]

(6) The Minister of Finance shall decide the award or deprivation, if needed, of the badges of honour of the Board on the proposal of the Director General of the Board. Description of the badge of honour, the procedure for its presentation and wearing is prescribed in Annex 2.
[RTL 2009, 66, 974 – entered into force 01.09.2009]

(7) Service badges are awarded once a year on the anniversary of the Board, as a rule.

§ 3. Reporting requirements

The Board shall be accountable to the Minister of Finance who directs and co-ordinates its activities and exercises supervisory control over it.

§ 4. Location

The Board is located in Tallinn. The postal address of the Board is Lõõtsa 8a, 15176 Tallinn.
[RT I, 12.11.2013, 6 – entered into force 15.11.2013, applied as of 01.11.2013]

§ 5. Name of the Board in English

The name of the Board in English is the Estonian Tax and Customs Board.

Chapter 2
AREA OF ACTIVITY AND FUNCTIONS

§ 6. Area of activity of the Board

The area of activity of the Board shall include administration of state revenues, implementation of national taxation and customs policies and protection of the society and legal economic activities.

§ 7. Functions of the Board

Functions of the Board are:
1) accounting of the received state taxes on the state budget and of the taxes due and of the performance of other financial obligations, drawing up accounts, presenting these to the Minister of Finance and maintaining the register of taxable persons;
2) conducting proceedings in tax matters related to state taxes, exercising fiscal control over calculation and payment of state taxes, monitoring payment of taxes and application of tax incentives in the amount of and pursuant to procedure provided by law, calculating and assessing tax amounts and interests payable;
3) collection of tax arrears, payment of tax arrears in instalments, writing off and forgiveness of tax arrears;
4) refunding and settling the amounts overpaid or to be compensated for;
5) facilitation of legal trade between Estonia and non-Community countries;
6) curbing unlawful handling of goods;
7) application of customs legislation and ensuring adherence thereto;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
8) protection of the society and economy by prevention of and combat tax and customs offences, and detection thereof;
9) application of enforcement powers of the state against persons violating customs legislation or taxation laws, in the manner and to the extent prescribed by law;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
10) delivery of opinions on draft legislation concerning the area of activity of the Board;
11) conduction of proceedings concerning challenges, hearing and settling of complaints;
12) instruction and information of persons in taxation and customs matters;
13) representation of the state and the Board in court within the limits of its competence;
14) organisation of exchange of international tax and customs information;
15) collecting and processing the data required for external trade statistics;
16) ensuring the performance of tax and customs obligations undertaken by international agreements;
17) issue of activity licences and operating permits for gambling and lotteries, acting as a gambling supervisory agency;
[RTL 2009, 14, 151 – entered into force 08.02.2009]
18) co-operation with other administrative agencies, relevant foreign authorities and international organisations;
19) performance of other functions assigned to the Board by legislation.

Chapter 3 
STRUCTURE

§ 8. Approval of the staff

The staff of the Board shall be approved by the Minister of Finance or, by his or her authorisation, by the Director General of the Board.
[RT I, 20.05.2017, 7 – entered into force 01.06.2017]

§ 9. Structural units of the Board

(1) Structural units of the Board are:
1) departments of the Board.
2) [repealed – RT I, 04.10.2012, 5 – entered into force 01.12.2012]
3) [repealed – RT I, 30.03.2012, 25 – entered into force 02.04.2012, applied as of 01.04.2012]

(2) The functions and competence of the structural units shall be specified in the statutes of the structural units approved by the Director General of the Board (hereinafter: Director General).

(3) The Board may include positions or posts of employment of the employed persons that remain outside of the structural units, but are directly subordinated to the Director General or the Deputy Director General.
[RT I, 24.04.2019, 1 – entered into force 01.06.2019]

(4) The tasks, rights and responsibility of the employed persons remaining outside of the structural units shall be laid down in a job description or in an employment contract approved by a directive of the Director General.
[RT I, 29.08.2013, 8 – entered into force 01.09.2013]

§ 10. Departments of the Board

Departments of the Board are:
1) [repealed – RT I, 26.11.2015, 3 – entered into force 01.01.2016]
2) Administration Department;
3) [repealed – RT I, 29.12.2011, 87 – entered into force 01.01.2012]
4) Legal Department;
41) Communication Department;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
5) Tax Audit Department;
[RT I, 20.05.2017, 7 – entered into force 01.06.2017]
6) Tax Department;
7) Personnel Department;
8) [repealed – RT I, 04.10.2012, 5 – entered into force 07.10.2012, applied as of 01.10.2012]
9) Internal Control Department;
10) [repealed – RT I, 29.12.2011, 87 – entered into force 01.01.2012]
11) Intelligence Department;
12) [repealed – RT I, 04.01.2013, 3 – entered into force 07.01.2013, applied retroactively as of 01.12.2012]
121) Service Department;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
13) Customs Department;
[RT I, 26.11.2015, 3 – entered into force 01.01.2016]
14) [repealed – RT I, 26.01.2018, 1 – entered into force 01.02.2018]
15) Investigation Department.
[RT I, 08.09.2011, 1 – entered into force 11.09.2011, applied as of 01.09.2011]

§ 101 Development Department
[Repealed – RT I, 26.11.2015, 3 – entered into force 01.01.2016]

§ 102 Administration Department

The main functions of the Administration Department are:
1) administrative management of the state assets possessed by the Board;
2) carrying out public procurements;
3) organisation of travel services and accommodation related to business trips;
4) organisation of logistic support within the Board.
5) [repealed – RT I, 29.05.2012, 13 – entered into force 01.06.2012]
6) [repealed – RT I, 04.10.2012, 5 – entered into force 07.10.2012, applied as of 01.10.2012]
7) budgeting and organisation of reporting;
[RT I, 26.11.2015, 3 – entered into force 01.01.2016]
8) organisation and coordination of administration and maintenance of archives;
[RT I, 26.11.2015, 3 – entered into force 01.01.2016]
9) delivery of information and documentation needed for keeping of accounts to the provider of financial, personnel and wage calculation services operating in the area of government of the Ministry of Finance and organisation of the information exchange.
[RT I, 26.11.2015, 3 – entered into force 01.01.2016]

§ 11. IT Systems Development Department
[Repealed – RT I, 29.12.2011, 87 – entered into force 01.01.2012]

§ 12. Legal Department

The main functions of the Legal Department are:
1) proceedings of challenges and settlement of complaints;
2) representation of the Board in liquidation, bankruptcy and judicial proceedings;
3) delivery of opinions on draft legislation concerning the area of activity of the Board;
4) participation in preparing agreements;
5) giving legal advice and providing legal training to the Board’s other structural units;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
6) coordination of misdemeanour proceedings in the Board;
[RT I, 07.01.2014, 12 – entered into force 10.01.2014, applied retroactively as of 01.01.2014]
7) organisation of the activities related to the recovery of debts.
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]

§ 121. Communication Department

The main functions of the Communication Department are development and organisation of the Board's media communication, internal communication and tax and customs information dissemination principles.
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]

§ 13. Tax Audit Department
[RT I, 20.05.2017, 7 – entered into force 01.06.2017]

The main functions of the Tax Audit Department are:
[RT I, 20.05.2017, 7 – entered into force 01.06.2017]
1) prevention of violations of the Taxation Act, tax laws, the Liquid Fuel Act and the customs legislation, and conducting audits on the basis of and pursuant to the procedure established by law;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
2) assessment and identification of persons’ tax risks;
3) planning, developing and providing guidance in the area of auditing work;
4) supervision over fulfilment of work schedules in the area of auditing;
5) making motions to amend and complement legislation concerning the area of auditing;
[RT I, 04.10.2012, 5 – entered into force 01.12.2012]
6) cooperation with other authorities, foreign administrative agencies and international organisations operating in tax audit business line;
[RT I, 12.11.2013, 6 – entered into force 15.11.2013, applied as of 01.11.2013]
7) conducting of misdemeanour proceedings.
[RT I, 07.01.2014, 12 – entered into force 10.01.2014, applied retroactively as of 01.01.2014]

§ 14. Tax Department

The main functions of the Tax Department are:
1) development of the methodology for implementation of tax laws and legislation based on these laws;
2) delivery of opinions on draft tax legislation;
3) giving advice in taxation matters;
[RT I, 04.10.2012, 5 – entered into force 01.12.2012]
4) coordination of international cooperation and foreign relations in taxation line of business;
[RT I, 29.08.2013, 8 – entered into force 01.09.2013]
5) processing of permits related to handling of excise goods, administration of revenue stamps, coordination of supervision over the handlers of excise goods, and conduct of administrative and misdemeanour proceedings in matters concerning the handling of excise goods.
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]

§ 141. Personnel Department

The main functions of the Personnel Department are:
1) development and carrying out the personnel policy of the Board;
2) management of personnel data, delivery of necessary information and documentation, incl. the personal data related to wage calculation and personnel matters to the provider of financial, personnel and wage calculation services operating in the area of government of the Ministry of Finance;
[RT I, 07.01.2014, 12 – entered into force 10.01.2014, applied retroactively as of 01.01.2014]
3) organisation of employed persons’ training, in-service training and retraining;
[RT I, 08.09.2011, 1 – entered into force 11.09.2011, applied as of 01.09.2011]
4) formulation, coordination and implementation of the occupational health and safety policy of the Board.
[RT I, 07.01.2014, 12 – entered into force 10.01.2014, applied retroactively as of 01.01.2014]

§ 15. Internal Audit Department
[Repealed – RT I, 04.10.2012, 5 – entered into force 07.10.2012, applied as of 01.10.2012]

§ 16. Internal Control Department

The main functions of the Internal Control Department are:
1) systematically exercising supervisory control over the lawfulness of the activities of the Board’s staff;
2) conduction of disciplinary proceedings;
3) management of risks arising from the specificity of the Board and related to persons;
4) organisation of activities preventing corruption;
5) organisation of data protection and information security in the Board, and verification of compliance with data protection and information security requirements.
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]

§ 17. System Maintenance Department
[Repealed – RT I, 29.12.2011, 87 – entered into force 01.01.2012]

§ 18. Intelligence Department

The main functions of the Intelligence Department are:
1) development and implementation of the risk assessment system required for the effective enforcement of taxation laws and customs rules;
2) organisation of the exchange of national and international information;
3) data processing on taxation and customs activities from the information systems.
[RT I, 29.12.2011, 87 – entered into force 01.01.2012]

§ 19. Service Management Department
[Repealed – RT I, 04.10.2012, 5 – entered into force 01.12.2012]

§ 191. Service Department
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]

The main functions of the Service Department are:
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
1) development of the area of service;
2) provision of customer services and giving advice;
3) improvement of customer compliance with tax laws;
4) organisation of payment of state taxes and other financial obligations, keeping the accounting thereof, and organisation of the activities related to the recovery of debts;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
5) prevention of violations of the Gambling Act and conducting audits on the basis of and pursuant to the procedure established by law.
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]

§ 20. Customs Department
[RT I, 26.11.2015, 3 – entered into force 01.01.2016]

The main functions of the Customs Department are:
[RT I, 26.11.2015, 3 – entered into force 01.01.2016]
1) implementation of customs legislation, as well as prevention, detection and legislative proceeding of customs offences;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
2) protection of the society and legal economic activities;
3) provision of customer services and instruction on completion of customs formalities;
4) delivery of opinions on draft legislation concerning the area of customs matters;
5) customs cooperation with other authorities, foreign agencies and international organisations.

§ 21. Revenue Department
[Repealed – RT I, 26.01.2018, 1 – entered into force 01.02.2018]

§ 22. Investigation Department

The main functions of the Investigation Department are:
1) prevention and detection of criminal offences related to violation of taxation laws and customs legislation, conducting, if needed, surveillance activities for this on the basis of and pursuant to the procedure established by law;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
2) pre-trial investigation of criminal offences related to violations of taxation laws and customs legislation;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
3) exercising state supervision over compliance with tax laws and customs legislation.
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]

§ 23. General Administrative Department
[Repealed – RT I, 08.09.2011, 1 – entered into force 11.09.2011, applied as of 01.09.2011]

§ 24. Regional Tax and Customs Centres
[Repealed – RT I, 04.10.2012, 5 – entered into force 01.12.2012]

§ 25. Main functions of regional tax and customs centre
[Repealed – RT I, 04.10.2012, 5 – entered into force 01.12.2012]

§ 26. Office of Director General
[Repealed – RT I, 30.03.2012, 25 – entered into force 02.04.2012, applied as of 01.04.2012]

§ 27. Subunits of structural units of the Board

(1) The Board’s structural units may include divisions and customs offices, if these are foreseen in the statutes of the departments.
[RT I, 20.05.2017, 7 – entered into force 01.06.2017]

(2) The functions and competence of the Board’s structural subunits shall be specified in the statutes of the structural units.

Chapter 4
ORGANISATION OF MANAGEMENT

§ 28. Management of the Board

The Board is directed by the Director General who is appointed to and released from office by the Minister of Finance on the proposal of the Secretary General of the Ministry of Finance.

§ 29. Director General

(1) The Director General shall:
1) direct the work of the Board and organise the fulfilment of the functions falling in the sphere of competence of the Board through the Deputies of the Director General and the heads of the structural units of the Board;
[RT I, 24.04.2019, 1 – entered into force 01.06.2019]
2) co-ordinate, direct and control work related to the Internal Control Department, Administration Department, Legal Department, Communication Department, Personnel Department and Intelligence Department;
[RT I, 24.04.2019, 1 – entered into force 01.06.2019]
3) represent the Board and grant general and special authorisations for representation of the Board (incl for the performance of administrative proceedings under public law and representation in judicial proceedings and civil law relations);
4) be responsible for the accurate and purposeful implementation of legislation governing the activities of the Board, and report to the Minister of Finance;
5) exercise supervisory control or assign the duty therefor pursuant to Chapter 5 of this Satutes;
6) appoint to and release from office the officials of the Board, and enter into, amend and terminate employment contracts with the employees of the Board;
[RT I, 29.08.2013, 8 – entered into force 01.09.2013]
7) approve the Board’s internal procedure rules, operations procedure, the procedure of accounting for the state revenues and guarantees that are under the administration of the Board, and other instructions and procedures regulating the internal administration, statutes of the structural units, job descriptions of the officials and employees (or delegate the authority to establish the job descriptions), and basic wages in accordance with valid legislation;
[RT I, 19.08.2014, 1 – entered into force 01.09.2014]
8) make proposals to the Minister of Finance concerning the budget revenue and expenditure of the Board, and monitor the accurate and purposeful implementation of the budget;
[RT I 2010, 32, 163 – entered into force 01.07.2010]
9) make proposals to the Minister of Finance for the management of the area of activity of the Board;
10) set up permanent or temporary advisory committees, councils and working groups, and determine their functions and rules of procedures;
11) upon exercising state supervision, issue administrative acts of the tax authority as provided by legislation;
12) [repealed – RT I, 04.10.2012, 5 – entered into force 01.12.2012]
13) organise the prudent use of the state assets transferred into the possession of the Board in accordance with the State Assets Act;
14) perform other functions arising from legislation.

(2) The Director General has the right to issue directives in service-related matters.

§ 30. Deputy Director General

(1) The Director General has a deputy who is directly subordinate to the Director General.
[RT I, 29.08.2013, 8 – entered into force 01.09.2013]

(2) Upon the absence of the Deputy Director General, the Director General may assign his or her duties to a head of a department of the Board.
[RT I, 29.08.2013, 8 – entered into force 01.09.2013]

(3) The Deputy Director General shall:
1) coordinate, direct and control the work of the Tax Audit Department, Tax Department, Service Department and Customs Department;
[RT I, 26.01.2018, 1 – entered into force 01.02.2018]
2) give within the limits of his or her competence oral and written orders to the Board’s structural units;
3) demand that heads of departments being subordinate to him or her report to him or her about their activities;
4) represent the Board within the limits of his or her competence or authority granted by the Director General;
5) sign the documents of the Board within the limits of his or her competence;
6) substitute for the Director General in his or her absence pursuant to § 33 of this Statutes;
7) make proposals to motivate the employed persons for good performance, or to bring disciplinary action against them, if necessary;
[RT I, 29.08.2013, 8 – entered into force 01.09.2013]
8) encourage cooperation with other executive state agencies;
9) perform other functions provided in legislation or given by the Director General.

§ 31. Deputy Director General on Basic Processes
[RT I, 29.08.2013, 8 – entered into force 01.09.2013]

§ 32. Deputy Director General on Support Processes
[RT I, 29.08.2013, 8 – entered into force 01.09.2013]

§ 33. Substitution of Director General

(1) The Deputy Director General shall substitute for the Director General upon suspension of his or her right to exercise the public authority. A department head of the Board appointed by the Minister of Finance on the proposal of the Director General shall substitute for the Director General if the right of the Deputy Director General to exercise the public authority is suspended.
[RT I, 07.01.2014, 12 – entered into force 10.01.2014, applied retroactively as of 01.01.2014]

(2) In exceptional cases the Minister of Finance may appoint a person not mentioned in paragraph (1) as the substitute for the Director General.
[RT I, 29.08.2013, 8 – entered into force 01.09.2013]

§ 34. Management of the Board’s structural units and their subunits

(1) The Board’s structural units and their subunits shall be directed by the following officials:
1) a department of the Board shall be directed by the Head of the Department being directly subordinate either to the Director General, according to § 29 (1) 2) of this Statutes, or to the Deputy Director General, according to § 30 (1) of this Statutes;
[RT I, 24.04.2019, 1 – entered into force 01.06.2019]
2) [repealed – RT I, 04.10.2012, 5 – entered into force 01.12.2012]
3) [repealed – RT I, 04.10.2012, 5 – entered into force 01.12.2012]
4) customs office is directed by the head of the customs office who subordinates to the deputy head of the department as set within the statutes of the department;

5) [repealed – RT I, 04.10.2012, 5 – entered into force 01.12.2012]
6) division is directed by the head of the division who subordinates directly to the head of the department, except the ones where the head of the division subordinates directly to the deputy head of the department as set within the statutes of the department;

7) [repealed – RT I, 30.03.2012, 25 – entered into force 02.04.2012, applied as of 01.04.2012]

(2) The head of each unit shall ensure the performance of the statutory functions of the unit directed by him or her, and the purposeful and effective use of the resources allocated to the unit. The head of this unit shall:
1) be responsible for the lawful, timely and professional performance of the functions imposed on the unit directed by him or her and shall supervise the performance of the duties of the staff subordinating to him or her;
2) participate in the preparation of development strategies and annual plans and direct mapping out development perspectives of the unit;
3) give orders to the staff subordinating to him or her for the performance of the functions of the unit;
4) execute orders from the head ranking higher than himself or herself, or inform of any obstacles to the performance of these and report about the activities of the unit to the head ranking higher;
5) deliver opinions and approvals in the name of the unit to the managerial staff and other units;
6) make proposals to a higher manager to make changes in the structure, staff or work organisation of the structural unit, and to motivate the persons employed in the unit for good performance, or to bring disciplinary action against them, if necessary;
[RT I, 29.08.2013, 8 – entered into force 01.09.2013]
7) apply for necessary means for the performance of the functions of the unit and manage proper keeping, maintenance and use thereof;
8) apply for in-service training for the staff of the unit to perform their duties more effectively;
9) sign letters and documents made up in the unit, by which no financial or other proprietary obligations are assumed, nor the rights and duties assigned to persons outside the Board, unless otherwise provided by legislation.

Chapter 5
SUPERVISORY CONTROL

 § 35. Supervisory control

(1) The Director General shall exercise supervisory control over the structural units and the activities of the employees of the Board.

(2) The Director General may assign the direct supervisory control to the Deputy Director General or the Head of the structural unit of the Board.

Chapter 6
RESTRUCTURING AND DISSOLUTION

§ 36. Restructuring and dissolution of the Board

The Board shall be restructured or dissolved on the basis of law.

§ 37. Register entries

The Board shall be entered in a register pursuant to the procedure prescribed by law.

Chapter 7
IMPLEMENTING PROVISIONS

§ 38.
[Omitted from this text.]

§ 39. Entry into force of the regulation

(1) This regulation shall enter into force on 1 December 2008.
[RT I, 07.01.2014, 12 – entered into force 10.01.2014, applied retroactively as of 01.01.2014]

(2) The version of this regulation that entered into force in January 2014 shall be applied retroactively as of 1 January 2014.
[RT I, 07.01.2014, 12 – entered into force 10.01.2014, applied retroactively as of 01.01.2014]


1 Appendix to the State Gazette
2 State Gazette

 

02.10.2019