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Form of Declaration Arising from Tax Information Exchange Act and Establishment of Procedure for Submission and Completion Thereof

Content

Form of Declaration Arising from Tax Information Exchange Act and Establishment of Procedure for Submission and Completion Thereof - content
Issuer:Minister of Finance
Type:regulation
In force from:18.12.2017
In force until: In force
Translation published:23.01.2018

Form of Declaration Arising from Tax Information Exchange Act and Establishment of Procedure for Submission and Completion Thereof

Passed 19.05.2015 No. 16
RT I, 22.05.2015, 4
Entry into force 25.05.2015

Amended by the following legal instruments (show)

PassedPublishedEntry into force
21.03.2017RT I, 24.03.2017, 227.03.2017
11.12.2017RT I, 15.12.2017, 318.12.2017

This regulation is established on the basis of subsections 82 (5), 18 (3) and 203 (4) of the Tax Information Exchange Act.
[RT I, 15.12.2017, 3 - entry into force 18.12.2017]

§ 1.  Establishment of form of declaration and procedure for completion thereof

  This regulation establishes the following form of a declaration and procedure for completion thereof:
 1) the FATCA XSD form of the “Collection of information related to the Agreement between the Government of the Republic of Estonia and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA” declaration (Annex 1);
 2) Annex 1 “Country and currency codes” to the FATCA XSD form of the declaration (Annex 2);
 3) Annex 2 “Classification of names and addresses” to the FATCA XSD form of the declaration (Annex 3);
 4) Annex 3 “Classification of data types” to the FATCA XSD form of the declaration (Annex 4);
 5) the CRS XSD “Overall message” form of the “Collection of financial account information in tax matters to be exchanged on the basis of Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters” declaration (Annex 5);
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]
 6) Annex 1 “Classification of types common to FATCA and CRS” to the CRS XSD form of the declaration (Annex 6);
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]
 7) Annex 2 “Classification of common OECD types” to the CRS XSD form of the declaration (Annex 7);
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]
 8) Annex 3 “Country and currency codes” to the CRS XSD form of the declaration (Annex 8);
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]
 9) Annex 4 “Classification of FATCA specific types of data” to the CRS XSD form of the declaration (Annex 9);
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]
 10) the DAC2 XSD “Overall message” form of the “Collection of financial account information in tax matters to be exchanged with European Union Member States” declaration (Annex 10);
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]
 11) Annex 1 “Classification of types common to FATCA and CRS” to the DAC2 XSD form of the declaration (Annex 11);
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]
 12) Annex 2 “Classification of common OECD types” to the DAC2 XSD form of the declaration (Annex 12);
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]
 13) Annex 3 “Country and currency codes” to the DAC2 XSD form of the declaration (Annex 13);
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]
 14) Annex 4 “Classification of FATCA specific types of data” to the DAC2 XSD form of the declaration (Annex 14);
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]
 15) the form of the “Country-by-country report” declaration (Annex 15).
[RT I, 15.12.2017, 3 - entry into force 18.12.2017]

§ 2.  Submission of declaration

 (1) The declarations specified in clauses 1 1) to 14) of the regulation shall be submitted to the Tax and Customs Board via the “e-Tax/e-Customs” service environment electronically in XML format.
[RT I, 15.12.2017, 3 - entry into force 18.12.2017]

 (2) If there is no information to declare, the Tax and Customs Board shall be notified thereof via the “e-Tax/e-Customs” service environment electronically.

§ 3.  Application of regulation to non-European Union exchange of tax information

  The regulation shall also apply, in accordance with subsections 41 (1) and (11) of the Tax Information Exchange Act, to the automatic exchange of financial account information in tax matters and automatic exchange of country-by country report information that take place on the basis of Article 6 of the Convention on Mutual Administrative Assistance in Tax Matters.
[RT I, 15.12.2017, 3 - entry into force 18.12.2017]

Annex 1 FATCA XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 2 Annex 1 “Country and currency codes” to FATCA XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 3 Annex 2 “Classification of names and addresses” to FATCA XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 4 Annex 3 “Classification of data types” to FATCA XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 5 CRS XSD “Overall message” form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 6 Annex 1 “Classification of types common to FATCA and CRS” to CRS XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 7 Annex 2 “Classification of common OECD types” to CRS XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 8 Annex 3 “Country and currency codes” to CRS XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 9 Annex 4 “Classification of FATCA specific types of data” to CRS XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 10 DAC2 XSD “Overall message” form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 11 Annex 1 “Classification of types common to FATCA and CRS” to DAC2 XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 12 Annex 2 “Classification of common OECD types” to DAC2 XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 13 Annex 3 “Country and currency codes” to DAC2 XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 14 Annex 4 “Classification of FATCA specific types of data” to DAC2 XSD form of declaration
[RT I, 24.03.2017, 2 - entry into force 27.03.2017]

Annex 15 “Country-by-country report” form of declaration
[RT I, 15.12.2017, 3 - entry into force 18.12.2017]