According to the new rules the object of taxation is an advertisement, which is displayed in Tallinn in:
- public areas outside the interior premises of a building;
- on the outside of city-line buses, trams, trolley buses and taxis.
A taxpayer is the direct owner of a possession that displays the advertisement. In case of buses, trams and trolley buses it is the owner of the public transport license. In case of a taxi it is the owner of the taxi transport license.
From now on the city district does not issue the advertisement licenses but the taxpayer must submit a tax return regarding advertisement tax. Tax return must be submitted to the tax administrator in his office on the work day subsequent to first display at the latest or to send it by mail, mailing it on the work day subsequent to first display at the latest.
Taxpayer is liable to taxation from the first day of displaying the advertisement. The tax must be paid to Tallinn City Budget by non-cash payment. The term for paying the tax is the fifteenth day as of the day of becoming liable to taxation. The advertisement tax must be paid to the bank account of Tallinna Linnakantselei finantsteenistus (Tallinn City Office) no EE311010220077791015, SEB Pank. In case the tax return is not submitted in due time punishment shall be implemented pursuant to § 154 of the Taxation Act.
The road and street closure tax has to be paid in case of full or partial closure of a public street. The level of taxation is differential, depending on the intensity of traffic, capacity of a road and traffic deviation caused by partial or entire road closure, time and day of closure and consequences due to unauthorized closure of roads. The closure tax varies between 95.87 to 1533.88 EUR per 24-hour period. However, the fee during night time (between 20 pm and 6 am) is 5 times cheaper.
Official translations of different acts into English are available on the homepage of Estonian Legal Language Centre