463
Ettevõtlustulu lihtsustatud maksustamise seaduse ja maksukorralduse seaduse muutmise seadus
Introduced
15 July 2024
Last action
4 December 2024 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Mart Võrklaev, Vabariigi Valitsus
Subjects
Discovery layer
Source updated
4 December 2024
Summary
Ettevõtlustulu lihtsustatud maksustamise seadusega kehtestatud maksustamise erikorra kasutajate arv ja ettevõtluskonto kaudu deklareeritud tulude summad on aastatega jõudsalt kasvanud. Samas on esile kerkinud mitu kitsaskohta, mille tõttu ettevõtluskonto ei pruugi enam kanda algset eesmärki ega olla mingist ajahetkest enam maksumaksja jaoks atraktiivne maksude maksmise viis. Eelnõukohase seadusega tehakse neli olulisemat muudatust ettevõtluskonto kaudu teenitud tulu maksustamisel. Muudatused puudutavad nii ettevõtluskonto kasutajaid kui ka ettevõtluskonto kasutajalt teenust ostvaid juriidilisi isikuid.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
15 July 2024
AVALDATUD_RIIGITEATAJAS
Source: SE
4 December 2024
Accepted
Votes
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Versions
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Documents
26 official files
Lõpptekst
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Lõpptekst
docx · ET · 12 December 2024
Lõpptekst asice
asice · ET · 12 December 2024
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Vabariigi Presidendi otsus
pdf · ET · 12 December 2024
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Vabariigi Presidendi otsus asice
asice · ET · 12 December 2024
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Vastuvõetud seadus asice
asice · ET · 4 December 2024
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Kaaskiri Vabariigi Presidendile
pdf · ET · 4 December 2024
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Vastuvõetud seadus
pdf · ET · 4 December 2024
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Eelnõu
docx · ET · 2 December 2024
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Muudatusettepanekute loetelu
docx · ET · 18 November 2024
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Seletuskiri
docx · ET · 18 November 2024
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Eelnõu
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Seletuskirja lisa 2 (kooskõlastustabel)
docx · ET · 9 September 2024
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Seletuskirja lisa 1 (rakendusakti kavand)
docx · ET · 9 September 2024
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Eelnõu
docx · ET · 9 September 2024
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EIS teade
txt · ET · 15 July 2024
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Seletuskirja lisa 2 (kooskõlastustabel) pdf
pdf · ET · 15 July 2024
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Seletuskirja lisa 1 (rakendusakti kavand) pdf
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Eelnõu pdf
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Seletuskirja lisa 2 (kooskõlastustabel) docx
docx · ET · 15 July 2024
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Seletuskirja lisa 1 (rakendusakti kavand) docx
docx · ET · 15 July 2024
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Seletuskiri docx
docx · ET · 15 July 2024
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Eelnõu docx
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Kaaskiri pdf
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Algtekstid asice
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Sponsors
- Mart Võrklaev · plenary-member
- Vabariigi Valitsus · Vabariigi Valitsus · 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 · Ettevõtlustulu lihtsustatud maksustamise seaduse ja maksukorralduse seaduse muutmise seadus · 463 · EE
- Identifier matchPROJECTS_FROM
Same estonia record c3ee0669-9047-4511-8f8a-dac97f661bc8 projected from PoliticalRepo EE row.
Ettevõtlustulu lihtsustatud maksustamise seaduse ja maksukorralduse seaduse muutmise seadus
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/c3ee0669-9047-4511-8f8a-dac97f661bc8/
- Open data entity: https://api.riigikogu.ee/api/volumes/c3ee0669-9047-4511-8f8a-dac97f661bc8
- estonia · c3ee0669-9047-4511-8f8a-dac97f661bc8 · source updated 4 December 2024