{"id":6526,"date":"2022-08-15T00:00:00","date_gmt":"2022-08-15T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/miks-raamatupidaja-seda-kusib-raamatupidajad-ja-rahapesu-ja-terrorismi-rahastamise-tokestamine\/"},"modified":"2025-05-29T14:14:53","modified_gmt":"2025-05-29T14:14:53","slug":"miks-raamatupidaja-seda-kusib-raamatupidajad-ja-rahapesu-ja-terrorismi-rahastamise-tokestamine","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/miks-raamatupidaja-seda-kusib-raamatupidajad-ja-rahapesu-ja-terrorismi-rahastamise-tokestamine\/","title":{"rendered":"MIKS RAAMATUPIDAJA SEDA K\u00dcSIB &#8211; RAAMATUPIDAJAD JA RAHAPESU JA TERRORISMI RAHASTAMISE T\u00d5KESTAMINE"},"content":{"rendered":"<p>K\u00fcllap on paljude <a href=\"https:\/\/leinonen.eu\/est\/et\/raamatupidamisteenused\/\">raamatupidamisteenuse<\/a> pakkujate kliendid viimastel aastatel t\u00e4heldanud, et neile saadetakse t\u00e4itmiseks \u201etunne-oma-klienti\u201c vorme, k\u00fcsitakse isikut t\u00f5endavat dokumenti ja k\u00fcsitakse rohkem infot kliendi tehingute kohta. Eelnimetatud p\u00e4ringutega ollakse tavaliselt harjunud, kui seda teeb krediidiasutus, aga see k\u00f5ik v\u00f5ib tulla m\u00f5ningase \u00fcllatusena raamatupidamisteenuse pakkuja puhul. Miks siis raamatupidaja k\u00e4itub nagu krediidiasutus?<\/p>\n<h2>Raamatupidaja on kohustatud isik RahaPTS t\u00e4henduses<\/h2>\n<p>Raamatupidamisteenuse pakkujad on tegelikult sarnaselt krediidiasutustele kohustatud isikud rahapesu ja terrorismi rahastamise t\u00f5kestamise seaduse (RahaPTS) t\u00e4henduses. RahaPTS ei erista raamatupidamisteenuse pakkujaid nende suuruse poolest, seega on kohustatud isikuks ka v\u00e4ga v\u00e4ikesed raamatupidamisteenuse pakkujad. Lisaks raamatupidamisteenuse pakkujatele on kohustatud isikute seas n\u00e4iteks ka kinnisvaramaaklerid, virtuaalv\u00e4\u00e4ringu teenuse pakkujad ja pandimajapidajad. Riiklikku j\u00e4relevalvet raamatupidamisteenuse pakkujate \u00fcle teostab Rahapesu Andmeb\u00fcroo (RAB).<\/p>\n<p>Kohustatud isikuks olemine t\u00e4hendab seda, et isiku majandus- ja kutsetegevusele rakenduvad t\u00e4iendavad n\u00f5uded, mille eesm\u00e4rk on rahapesu ja terrorismi rahastamise t\u00f5kestamine. V\u00e4ga lihtsustatult t\u00e4hendab see hoolsusmeetmete kohaldamist, mille hulka kuulub kliendi isikusamasuse tuvastamine, tehingust\/\u00e4rist arusaamine ja \u00e4risuhte seire. Nimetatud hoolsusmeetmete rakendamine ongi p\u00f5hjus, miks raamatupidamisteenuse pakkuja k\u00fcsib isikut t\u00f5endavat dokumenti, edastab \u201etunne-oma-klienti\u201c vormi, k\u00fcsib lisainfot tehingute kohta jne. Samuti tuleb selliseid hoolsusmeetmeid rakendada \u00e4risuhte jooksul pidevalt, mitte vaid \u00fchekordselt.<\/p>\n<h2>Raamatupidaja ei saa hoolsusmeetmeid rakendamata j\u00e4tta<\/h2>\n<p>Raamatupidamisteenuse pakkuja kui kohustatud isik ei saa hoolsusmeetmeid rakendamata j\u00e4tta, sest seadus v\u00f5imaldab kohustatud isikut sel juhul trahvida. N\u00e4iteks on isikusamasuse tuvastamise n\u00f5ude rikkumise eest juriidilisele isikule ette n\u00e4htud trahv kuni 400 000 eurot ja sellises suuruses trahve on ette n\u00e4htud ka mitmete teiste rikkumiste eest. Seega ei ole ka v\u00f5imalik, et raamatupidamisteenuse pakkuja t\u00e4idab seaduse n\u00f5udeid valikuliselt, n\u00e4iteks kontrollides ainult teatud t\u00fc\u00fcpi klientide tausta. Ei ole ka lubatud kokkulepe kliendiga, et raamatupidamisteenuse pakkuja hoolsusmeetmeid ei rakenda ja kliendilt midagi ei k\u00fcsi.<\/p>\n<p>Raamatupidamisteenuse pakkuja p\u00e4ringute eesm\u00e4rk ei ole seega mitte kliendi koormata, vaid seadusekuulekalt k\u00e4ituda. Kindlasti on koost\u00f6\u00f6 sujuvam, kui klient k\u00fcsitud info annab ja v\u00f5imaldab sellega raamatupidajal keskenduda raamatupidamisteenuse osutamisele.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00fcllap on paljude raamatupidamisteenuse pakkujate kliendid viimastel aastatel t\u00e4heldanud, et neile saadetakse t\u00e4itmiseks \u201etunne-oma-klienti\u201c vorme, k\u00fcsitakse isikut t\u00f5endavat dokumenti ja k\u00fcsitakse rohkem infot kliendi tehingute kohta. Eelnimetatud p\u00e4ringutega ollakse tavaliselt harjunud, kui seda teeb krediidiasutus, aga see k\u00f5ik v\u00f5ib tulla m\u00f5ningase \u00fcllatusena raamatupidamisteenuse pakkuja puhul. Miks siis raamatupidaja k\u00e4itub nagu krediidiasutus? Raamatupidaja on kohustatud isik [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6526","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Raamatupidaja roll rahapesu ja terrorismi rahastamise t\u00f5kestamisel &#8211; Leinonen Estonia<\/title>\n<meta name=\"description\" content=\"Raamatupidaja on kohustatud isik RahaPTS t\u00e4henduses, mist\u00f5ttu peab ta kohaldama hoolsusmeetmeid sh tehingute infop\u00e4ringud, \u00e4risuhte seire jm. 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