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Sotsiaalmaksu maksjad on SMS 4. residendist juriidiline isikfsiline isik, kes on tandjariigi-, valla- vi linnaasutusEestis psivat tegevuskohta omav mitteresidentSMS 2 lg 1 nimetatud vljamakseid tegev mitteresidentriik, vald vi linn SMS 6 nimetatud juhtudel. Sotsiaalma

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