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charset="utf-8" Content-Transfer-Encoding: 8bit Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga. Tundmatu saatja korral palume linke ja faile mitte avada. Tere, Palume Rahapesu Andmebüroo (RAB) seisukohta seoses audiitori teatamiskohustuse ulatusega olukorras, kus kohustatud isikust klient on RahaPTS-ist tuleneva üle 32 000 euro suuruste sularahatehingute teatamiskohustusega. Nimelt sätestab RahaPTS § 49 lg 3¹, et audiitor, kellele kutsetegevuse käigus saab teatavaks informatsioon tehingust, millest teine kohustatud isik oleks pidanud § 49 lg 3 kohaselt RABi teavitama, teatab sellest RABile hiljemalt kahe tööpäeva jooksul alates vastava informatsiooni saamisest. Seaduse seletuskirja kohaselt on nimetatud säte loodud eeskätt olukordadeks, kus audiitor saab tagantjärele teada tehingutest, millest klient oleks pidanud teavitama. Kuivõrd audiitor oma kutsetegevuses ei kontrolli absoluutselt igat tehingut, siis saame aru, et audiitor peab teavitama RABi ainult nendest tehingutest, mis kontrolli käigus välja tulevad, mis tähendab, et audiitor ei pea spetsiaalselt üritama tuvastada kõiki 32 000 eurot ületavaid tehinguid. Kas selline seaduse kohaldmaine on korrektne? Parimate soovidega, Margit Paddo | Õigusnõustaja E margit.paddo@ee.gt.com | M +372 5693 5658 Grant Thornton Baltic OÜ Pärnu mnt 22 | Tallinn 10141 T +372 626 0500 | W www.grantthornton.ee ------=_NextPart_000_000E_01DC8C6E.A4ADD860 Content-Type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable

T=C3=A4helepanu! Tegemist = on v=C3=A4lisv=C3=B5rgust saabunud kirjaga.
Tundmatu saatja korral = palume linke ja faile mitte = avada.

Tere,

Palume Rahapesu Andmeb=C3=BCroo (RAB) seisukohta seoses audiitori = teatamiskohustuse ulatusega olukorras, kus kohustatud isikust klient on = RahaPTS-ist tuleneva =C3=BCle 32 000 euro suuruste sularahatehingute = teatamiskohustusega.

Nimelt s=C3=A4testab RahaPTS =C2=A7 49 lg 3=C2=B9, et audiitor, kellele = kutsetegevuse k=C3=A4igus saab teatavaks informatsioon tehingust, = millest teine kohustatud isik oleks pidanud =C2=A7 49 lg 3 kohaselt RABi = teavitama, teatab sellest RABile hiljemalt kahe t=C3=B6=C3=B6p=C3=A4eva = jooksul alates vastava informatsiooni saamisest. Seaduse seletuskirja kohaselt on = nimetatud s=C3=A4te loodud eesk=C3=A4tt olukordadeks, kus audiitor saab = tagantj=C3=A4rele teada tehingutest, millest klient oleks pidanud = teavitama.

Kuiv=C3=B5rd audiitor oma kutsetegevuses ei kontrolli absoluutselt igat = tehingut, siis saame aru, et audiitor peab teavitama RABi ainult nendest = tehingutest, mis kontrolli k=C3=A4igus v=C3=A4lja tulevad, mis = t=C3=A4hendab, et audiitor ei pea spetsiaalselt =C3=BCritama tuvastada = k=C3=B5iki 32 000 eurot =C3=BCletavaid tehinguid. Kas selline seaduse kohaldmaine = on korrektne? 

Parimate soovidega,


Margit Paddo

 | 

=C3=95igusn=C3=B5ustaja

=E2=80=8B=E2=80=8B=E2=80=8B=E2=80=8B

E margit.paddo@ee.gt.com

 | 

M +372 5693 5658

Grant Thornton Baltic O=C3=9C

P=C3=A4rnu mnt 22 | Tallinn 10141

T +372 626 0500

 | 

W www.grantthornton.ee

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