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13 AMENDMENT OF LEGISLATION CURRENTLY IN FORCE.

§ 60 Specifications for taxation of dividends § 59 Calculation of income tax upon transfer of fixed assets § 572 Duty to give notice of the interest § 57 1 Notification requirement relating to tax incentive § 56 1 Notification of compensation for use of personal automobile § 56 Notification of payments made to shareholders and profit taken out of permanent establishment of non-resident § 54 Declaration and payment of income tax § 53 Taxation of permanent establishment of non-resident in Estonia § 52 Income tax on other payments not related to business § 51 Income tax on expenses not related to business § 50 Income tax on dividends and other profit distributions § 49 Income tax on gifts, donations and costs of entertaining guests

10 SPECIAL CASES OF PAYMENT OF INCOME TAX.

§ 45 Calculation of income tax paid abroad

9 DECLARATION OF INCOME AND PAYMENT OF INCOME TAX.

§ 42 Deductions upon withholding of income tax § 41 Payments from which income tax is withheld § 39 Calculation of loss suffered upon transfer of securities

§ 37 Calculation of gains and loss derived from transfer of property

7 RULES FOR CALCULATION OF TAXABLE INCOME.

§ 35 Carrying forward of expenses exceeding business income § 34 Expenses not deductible from business income § 33 Limitations on deduction of expenses § 31 6 Certification of tax exemption of unit-holders § 31 5 Investment funds whose income is not subject to income tax

5 1 TAXATION OF INCOME OF CONTRACTUAL INVESTMENT FUNDS.

§ 31 1 Deductions from income of non-resident natural persons § 31 Non-resident’s income not subject to income tax § 30 Non-residents whose income is not subject to income tax § 28 2 Restriction on deductions from taxable income § 28 1 Mandatory social security contributions

§ 28 Insurance premiums and acquisition of pension fund units § 23 3 Increased basic exemption in event of compensation for accident at work or occupational disease § 23 2 Increased basic exemption in event of pension § 23 1 Increased basic exemption upon provision of maintenance to child 4 DEDUCTIONS FROM INCOME OF RESIDENT NATURAL PERSONS.§ 22 Taxation of income of legal persons located in low tax rate territories § 19 Pensions, scholarships and grants, benefits, awards, gambling winnings and maintenance support 3 TAXATION OF INCOME OF RESIDENT NATURAL PERSONS.§ 11 List of non-profit associations, foundations and religious associations benefiting from income tax incentives § 9 Management or controlling body of legal person