337
Tulumaksuseaduse muutmise seadus
Introduced
24 October 2023
Last action
10 April 2024 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Annely Akkermann, Rahanduskomisjon
Subjects
Discovery layer
Source updated
10 April 2024
Summary
Eelnõuga muudetakse füüsilise isiku maksustatavast tulust koolituskulude mahaarvamise tingimusi. Eelnõu pikendab noorte huviharidusega seotud kulude mahaarvamise õigust üle 18-aastaste õppijate puhul kuni põhikooli, gümnaasiumi või kutseõppe tasemeõppe lõppemiseni või õpilase kooli nimekirjast väljaarvamiseni. Lisaks pikendatakse eelnõuga Ukraina territoriaalse terviklikkuse ja suveräänsuse säilitamise eesmärgil ning sihtotstarbeliselt humanitaarabi andmiseks ja korraldamiseks tulumaksuvabade annetuste ja kingituste tegemise võimalust aasta võrra. Õigusselguse huvides täpsustatakse eelnõuga ka investeerimisriskiga elukindlustuslepingu alusel saadavatest väljamaksetest varem tasutud kindlustusmaksete mahaarvamise tingimusi.
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Timeline
24 October 2023
AVALDATUD_RIIGITEATAJAS
Source: SE
10 April 2024
Accepted
Votes
No vote records are attached yet.
Versions
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Documents
16 official files
Lõpptekst
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Lõpptekst
docx · ET · 12 April 2024
Lõpptekst asice
asice · ET · 12 April 2024
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Vabariigi Presidendi otsus
pdf · ET · 12 April 2024
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Vabariigi Presidendi otsus asice
asice · ET · 12 April 2024
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Vastuvõetud seadus asice
asice · ET · 10 April 2024
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Kaaskiri Vabariigi Presidendile
pdf · ET · 10 April 2024
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Vastuvõetud seadus
pdf · ET · 10 April 2024
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Eelnõu
docx · ET · 8 April 2024
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Seletuskiri
docx · ET · 1 April 2024
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Muudatusettepanekute loetelu
docx · ET · 1 April 2024
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Eelnõu
docx · ET · 1 April 2024
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Seletuskiri
docx · ET · 25 October 2023
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Eelnõu
docx · ET · 25 October 2023
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Eelnõu docx
docx · ET · 24 October 2023
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Seletuskiri docx
docx · ET · 24 October 2023
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Algtekstid asice
asice · ET · 24 October 2023
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Sponsors
- Annely Akkermann · plenary-member
- Rahanduskomisjon · Rahanduskomisjon · Initiator
Related records
No cross-record relationships stored yet.
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Tulumaksuseaduse muutmise seadus · 337 · EE
- Identifier matchPROJECTS_FROM
Same estonia record bd29a6e1-1fda-4484-82e5-cab583186d74 projected from PoliticalRepo EE row.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/bd29a6e1-1fda-4484-82e5-cab583186d74/
- Open data entity: https://api.riigikogu.ee/api/volumes/bd29a6e1-1fda-4484-82e5-cab583186d74
- estonia · bd29a6e1-1fda-4484-82e5-cab583186d74 · source updated 10 April 2024