{"id":159569,"date":"2026-04-22T04:21:20","date_gmt":"2026-04-22T04:21:20","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/159569\/"},"modified":"2026-04-22T04:21:20","modified_gmt":"2026-04-22T04:21:20","slug":"lugeja-kusib-mis-saab-enammakstud-tulumaksust-peale-inimese-surma","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/159569\/","title":{"rendered":"LUGEJA K\u00dcSIB | Mis saab enammakstud tulumaksust peale inimese surma?"},"content":{"rendered":"<p>Maksu- ja tolliameti (MTA) tulumaksu osakonna juhtivspetsialisti Aune Maria Marjapuu s\u00f5nul on p\u00e4rijatel \u00f5igus lahkunu enammakstud tulumaks tagasi saada ning esitada tema nimel <a rel=\"noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.delfi.ee\/teema\/56818292\/tuludeklaratsioon\" tag-id=\"56818292\">tuludeklaratsioon<\/a> ka juhul, kui inimene suri enne deklaratsiooni esitamise t\u00e4htaega. Tema selgituse kohaselt tuleneb \u00f5igus tulumaksuseadusest, mille j\u00e4rgi v\u00f5ib p\u00e4rija tegutseda p\u00e4randaja nimel, kui viimasel oli surma-aastal maksustatud tulu, millelt oli tulumaks kinni peetud.<\/p>\n<p>Kui inimene ei j\u00f5udnud enne surma tuludeklaratsiooni esitada, saavad p\u00e4rijad seda teha tema eest. Seejuures ei ole v\u00f5imalik deklaratsiooni esitada elektrooniliselt e-MTA kaudu, vaid seda tuleb teha maksu- ja tolliameti teenindusb\u00fcroos. Kaasa tuleb v\u00f5tta p\u00e4rimistunnistus ning isikut t\u00f5endav dokument, mis kinnitab p\u00e4rija \u00f5igust lahkunu nimel tegutseda.<\/p>\n<p>Oled juba tellija?Logi sisse<\/p>\n<p><a href=\"https:\/\/arileht.delfi.ee\/a\/120570156\/lugeja-kusib-mis-saab-enammakstud-tulumaksust-peale-inimese-surma\/kommentaarid\" class=\"article-body-bottom__comment article-body-bottom__comment--write button button--primary button--size-auto\" rel=\"nofollow noopener\" target=\"_blank\"> Kommenteeri <\/a><a href=\"https:\/\/arileht.delfi.ee\/a\/120570156\/lugeja-kusib-mis-saab-enammakstud-tulumaksust-peale-inimese-surma\/kommentaarid\" class=\"article-body-bottom__comment article-body-bottom__comment--read button button--size-auto\" rel=\"nofollow noopener\" target=\"_blank\"> Loe kommentaare (1)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Maksu- ja tolliameti (MTA) tulumaksu osakonna juhtivspetsialisti Aune Maria Marjapuu s\u00f5nul on p\u00e4rijatel \u00f5igus lahkunu enammakstud tulumaks tagasi&hellip;\n","protected":false},"author":2,"featured_media":121514,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[80],"tags":[26,27,37,33,35,34,36,31,32,21,28,29,95,19,25,23,24,23811,1282,22,20,30,92,93,94],"class_list":["post-159569","post","type-post","status-publish","format-standard","has-post-thumbnail","category-maailm","tag-breaking-news","tag-breakingnews","tag-ee","tag-eesti","tag-eesti-keel","tag-estonia","tag-estonian","tag-featured-news","tag-featurednews","tag-headlines","tag-latest-news","tag-latestnews","tag-maailm","tag-news","tag-populaarseimad-lood","tag-top-stories","tag-topstories","tag-tuludeklaratsioon","tag-tulumaks","tag-uldised-uudised","tag-uudised","tag-viimased-uudised","tag-world","tag-world-news","tag-worldnews"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/116446447792402800","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/159569","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/comments?post=159569"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/159569\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/121514"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=159569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=159569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=159569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}