OBS_VALUE: <ul><li><a href=https://www.riigiteataja.ee/en/eli/ee/530042021005/consolide/current target=_blank>Taxation Act(Maksukorralduse seadus, adopted in 20 February 2002, last amended in 6 August 2018, Article 8-1)</a></li><li><a href=https://e-estonia.com/component/e-tax/ target=_blank>Estonian e-Tax webpage</a></li></ul>