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(1) The deductions provided for in §§ 25-27 are altogether restricted to 1920 euros per taxpayer during a interval of taxation, and to no more than 50 per cent of the taxpayer’s income taxable in Estonia for a similar interval of taxation, after the deductions regarding enterprise have been made, considering subsections (2) and (3).\n\nIf a non-resident who receives remuneration on the premise of such contract below the regulation of obligations has been entered within the business register in Estonia as a sole proprietor and such remuneration is his or her business income, the income is topic to taxation pursuant to subsection (three).\n\n(5) Income tax is charged on payments specified in subsections 15 (2) and (3) that are made to a non-resident by a resident authorized individual. (three) A taxpayer who derives business income isn’t required to make advance funds of income tax throughout the first period of taxation.\n\n6) the quantity of the interest paid. If no information are maintained, the utmost worth shall be taken as the premise for taxation. (1) All licensed bills incurred by a taxpayer in relation to enterprise during a interval of taxation may be deducted from the taxpayer’s business income.\n\n(four) If the whole quantity of loss suffered during a interval of taxation and carried ahead from earlier periods of taxation exceeds the good points derived from switch of securities throughout the interval of taxation, the loss is covered only to the extent of the beneficial properties from the interval of taxation and the remaining quantity of loss is carried ahead to subsequent periods of taxation.