HOW TO SUBMIT FORM TSD ANNEX 1 VIA E-TAX BOARD / E-CUSTOMS? 1. Go to our homepage: http://www.emta.ee/ 2. Click on “e-maksuamet/e-toll” (e-Tax Board/e-Customs) 3. Select an option for entry in e-maksuamet/e-toll (e-Tax Board/e-Customs): ID card, mobile ID, passwords or via Internet bank ID card Mobile ID Passwords Internet banks 4. Click on “Business Client” (if you want to submit a tax return as a business client) and then select a client for whom you want to submit a tax return (if you have more than 1 client). If you want to submit a tax return as a private client, click on “Private client” 5. Click on “Log in” 6. Click on “Declarations” 7. Click on “Income and social tax for companies (form TSD)” 8. Click on “Lisa uus deklaratsioon ...” (Add a new tax return ...) 9. Choose a taxable period 10. Click on “OK” 11. Click on “OK” 12. Click on “Paranda” (Correct) Initial view of the form TSD 13. Click on “Lisa 1” (annex 1), if you want to submit form TSD annex 1 Initial view of the form TSD annex 1 14. Fill in the tax return (one line is to be completed for each person) in euro-cent accuracy. ID code of a person (an employee) to whom the payments were made Amount of increased basic exemption deducted from disbursements Select “Jah” (Yes), if basic exemption deductible from the taxable income was calculated Payments subject to social tax made within the period of taxation Amount of social tax calculated Unemployment insurance premium withheld Total amount of income tax withheld, which includes the amounts entered in column 7 01, 7 02-21 (vml02-21) Payment made to a resident natural person in a calendar month as a contribution to a mandatory funded pension withheld from the disbursements shown in column 5, if the recipient of the disbursement is an obligated person Amount of payments made in a calendar month, on which the payer is required to calculate and withhold unemployment insurance premium Enter the emoluments paid to an employee or a public servant; scholarships, benefits and pensions which are paid in connection with business or employment or service relationship; or remunerations, as well as other income, which is paid after cancellation of an employment contract or after release from service. Code of the abovementioned disbursements is 01 15. After filling in the form click on “Salvesta” (Save) First name of the person to whom the payments were made 16. Click on “Esilehele” (Back to the front page) View of the form TSD after saving it. The tax return is not yet confirmed! Surname of the person to whom the payments were made Click on “0.00” if the code of the disbursements made is other than 01 (For further instructions follow the steps described in points 23–25) Unemployment insurance premium payable by employers (calculated automatically) 17. If the form is filled in and you want to submit the tax return, scroll down the page and click on “Kinnita” (Confirm) If you have made any mistakes, red text will appear and you cannot confirm the tax return. You have to correct the mistake(s) (follow the steps described in points 13–18) This view will appear if you have not made any mistakes Amounts of taxes payable by the type of tax 18. Click again on “Kinnita” (Confirm) Tax return is confirmed For filing a new tax return follow the steps described in points 8–18 Click on “Vaata” (View), if you want to view the tax return Click on “Paranda” (Correct), if you want to correct the confirmed tax return, and follow the steps described in points 19–21 MAKING CORRECTIONS TO A CONFIRMED TAX RETURN 19. Scroll the page down and click on “Alustan uuesti” (Renew) 20. Select the way you want to continue Click here, if you want to fill in the tax return based on the data already entered Click on “Loobu” (Cancel) if you want to cancel the tax return Click here, if you want to start filling in the tax return from the beginning (blank form) 21. Click on “OK”, if you want to continue 22. Follow the steps described in points 13–18 HOW TO FILL IN THE PAYMENTS WITH CODES 02–21 23. Choose the right code from the row and enter the amount of payment in a cell under the code. List of the codes is next to this printscreen 24. Click on “Salvesta” (Save) 25. Click on “Vml 01” and follow the steps described in points 14–18 The codes applicable in a tax return: 02 – income from rent or hire and income from royalties (§ 16 of the Income Tax Act), except when the recipient of payment is a sole proprietor entered in the commercial register or in the register of the state, which is a Contracting Party to the EEA Agreement (hereinafter the Contracting State) and the payment is his or her business income; 03 – interests (§ 17 of the Income Tax Act); 04 – [Invalid] 05 – pension paid by the Estonian state pursuant to law and payments made from a mandatory pension fund pursuant to the Funded Pensions Act before deduction of the increased basic exemption (§ 19(2) of the Income Tax Act); 06 – scholarships, grants, cultural, sports and scientific awards, gambling winnings (§ 19(2) of the Income Tax Act); 07 – benefits for temporary incapacity for work (§ 20(1) of the Income Tax Act) and sickness benefits paid by employers (§ 13(1) of the Income Tax Act); 08 – amounts paid to a policyholder or beneficiary under a life insurance contract with an investment risk (§ 20(3) of the Income Tax Act); 09 – tax rate of 21% applicable to the payments made on the basis of an insurance contract for a supplementary funded pension or payments from a voluntary pension fund (§ 21(1) of the Income Tax Act); 10 – tax rate of 10% applicable to the payments made on the basis of an insurance contract for a supplementary funded pension or payments from a voluntary pension fund (§ 21(2) and (3) of the Income Tax Act); 11 – payments made to a member of a management or controlling body of a legal person (§ 13(2) of the Income Tax Act), except when the recipient of payment is a sole proprietor entered in the commercial register or the Contracting State register and the payment is his or her business income; scholarships, benefits and pension paid in connection with membership of a management or controlling body of a legal person (§ 19(2) and (3) 3) of the Income Tax Act); payments which are made to a former member of a management or controlling body of a legal person; 12 – compensation paid in connection with accidents at work or occupational diseases (§ 13(1) of the Income Tax Act) before deduction of the increased basic exemption; 13 – compensations paid to an employee or public servant upon cancellation of an employment contract or release from service; 14 – other payments from which the payer is obliged to withhold income tax according to § 41 of the Income Tax Act; 15 – remuneration or service fees paid on the basis of a contract for service, authorisation agreement or any other contract under the law of obligation (§ 13(11) of the Income tax Act), except when the recipient of payment is a sole proprietor entered in the commercial register or the Contracting State register, or a notary, sworn translator or bailiff registered in the Tax and Customs Board and the payment is his or her business income; 16 – unemployment insurance premiums paid under the Unemployment Insurance Act; 17 – unemployment insurance benefits due to redundancy payable under the Unemployment Insurance Act; 18 – compensations upon insolvency of an employer payable under the Unemployment Insurance Act; 19 – benefits payable on the basis of the Parental Benefit Act; 20 – daily allowances for business travel and accommodation costs of a creative person paid by an artistic association to the person, remuneration for business travel and other expenses related to sports assignments paid to the person as specified in § 7 of the Sport Act, which exceeds the marginal provided in the § 13(3) 1) of the Income Tax Act and also daily allowances received from a third party exceeding the marginal provided in the § 13(3) 1) of the Income Tax Act; 21 – allowance for a spouse payable on the basis of § 67 of the Foreign Service Act.