Form of Declaration Arising from Tax Information Exchange Act and Establishment of Procedure for Submission and 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);

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6) Annex 1 “Classification of types common to FATCA and CRS” to the CRS XSD form of the declaration (Annex 6);

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7) Annex 2 “Classification of common OECD types” to the CRS XSD form of the declaration (Annex 7);

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8) Annex 3 “Country and currency codes” to the CRS XSD form of the declaration (Annex 8);

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9) Annex 4 “Classification of FATCA specific types of data” to the CRS XSD form of the declaration (Annex 9);

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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);

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11) Annex 1 “Classification of types common to FATCA and CRS” to the DAC2 XSD form of the declaration (Annex 11);

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12) Annex 2 “Classification of common OECD types” to the DAC2 XSD form of the declaration (Annex 12);

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13) Annex 3 “Country and currency codes” to the DAC2 XSD form of the declaration (Annex 13);

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14) Annex 4 “Classification of FATCA specific types of data” to the DAC2 XSD form of the declaration (Annex 14);

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15) the form of the “Country-by-country report” declaration (Annex 15);

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16) the composition of data of declaration “ Arrangement with reporting obligation” (Annex 16)

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(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.

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(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.

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.

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