The alternate member Terje Trei took the oath of office before the Riigikogu.
The Minister of Finance Jürgen Ligi replied to the interpellation concerning the transfer of an enterprise of a sole proprietor (No 46), submitted by Members of the Riigikogu Kalev Kotkas, Kalvi Kõva, Karel Rüütli, Jaak Allik, Jaan Õunapuu, Andres Anvelt and Rein Randver on 13 October.
The interpellators wished to hear the Minister’s explanations concerning the solution of the transfer of the assets of a sole proprietor which have belonged among the assets of an enterprise to a person who will continue the activities of the enterprise.
Ligi explained that the relevant Regulation, provided by the Act on Amendments to the Income Tax Act and Associated Acts, which sets out the procedure for implementation of the tax exemption upon transfer of the assets has been passed on 14 June this year. The Annex of the Regulation also includes the declaration form of a sole proprietor which establishes the procedure for the transfer of an enterprise of a sole proprietor. The new declaration form will enter into force at the beginning of the new period of taxation, that is, as of 1 January 2012. Amendments to the legislation concerning taxation enter into force at the beginning of the period of taxation in order to avoid confusion. Often, changes are impossible in the middle of the period of taxation, Ligi noted.
The Minister underlined that a sole proprietor is a specific person in whose name the assets – vehicles, tractors, immovable – used and entered in the register are registered. The owner of the assets changes upon a transfer of an enterprise. However, a change of the right of ownership must be registered as well. Ligi said that, in that case, the state fee is meant for compensation for the expenses involved in the acts of registration. In his words, state fee exemptions are granted in very exceptional cases, for example, upon registration of a birth or a death or in the case of an action for support where the public interest in performance of the act outweighs the expenses involved in the performance of the act and the principle of solvency is also heeded. Exemption from the state fee is thinkable first of all in case of acts the performance of which is inevitable for a person. Exempting certain acts from the state fee means that the remaining taxpayers indirectly pay for the expenses. Therefore, exemption from the state fee is not justified in the given case, the Minister of Finance explained.
Ligi also replied to the interpellation concerning the use of the money received from the sale of unused assigned amount units (No 55), submitted by Members of the Riigikogu Kajar Lember, Sven Mikser, Neeme Suur, Jaak Allik, Karel Rüütli, Jaan Õunapuu and Rein Randver on 25 October.
During the open microphone, Mihhail Stalnuhhin took the floor.
The Riigikogu Press Service
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