Taxpayers who defer a tax debt now get two explicit interest rules on the Maksuvõla ajatamine pages, for businesses and private individuals alike. Where interest has already accrued on the tax debt by the time the deferral request is granted, an automatic interest claim is drawn up as of the confirmation of the decision for payment of the estimated interest
Emta, and its amount is included in the approved payment scheduleEmta: it does not have to be paid separately outside the scheduleEmta. The section heading changes accordingly, from Intressi arvutamine to Intressi arvutamine ja tasumine.
The second rule covers the other end of the schedule. After the last payment of the schedule has been paid, the interest accrued on the deferred claims must still be paidEmta; for that, an interest claim must be drawn upEmta. Detailed instructions are on the intresside tasumine page. Voluntary payment of assessed interest works by drawing up an interest calculation in the e-MTA e-services environment, with sufficient funds on the prepayment account for Maksu- ja Tolliamet to debit the amount due.
The surrounding terms are unchanged. Until the tax debt is paid in full, interest accrues on the debt at 0,06% per dayEmta, i.e. 21,9% per yearEmta. A deferral applicant may request a reduction of the interest rate of up to 50%Emta running from the confirmation of the deferral decisionEmta, flagged on the application; interest accrued up to the confirmation is outside the reductionEmta. Requests meeting the simplified-procedure conditions get the 50% reduction automaticallyEmta. The interest sum is computed as the overdue tax amount times the number of days of delay times the rateEmta, rounded to whole euro under the mathematical rule; an estimated interest below 0,50 euro cannot be claimed or paidEmta, and on full payment of the principal it lapses automatically one year after the tax accountingEmta.
A deferral can be requested for 2 to 24 monthsEmta with regular or irregular instalments, and e-MTA is the fastest channel. Breach of the schedule conditions — paying the schedule and the off-schedule obligations on time, filing all mandatory returns, preserving pledged property — voids the deferral decision and the rate reductionEmta, and after invalidation bank accounts are seized without further warning for claims covered by an administrative act such as an enforcement warning, an interest claim or a tax decisionEmta.
Legal basis: maksukorralduse seaduse 10. peatükk for the deferral procedure and MKS § 97 for interest computation and rounding.
