merit-tsd

merit-tsd is a skill for Claude Code from Elnora-AI/elnora-merit-aktiva. It costs 298 tokens per session (2,965 once invoked), scanned A, original, Apache-2.0.

Guidance for completing Estonia’s monthly TSD tax return, including the sections for gifts, donations, entertainment, and business-unrelated costs. TSD is the declaration companies submit for certain income and social taxes.

In plain words
What is it for?
Use it to decide when a TSD is required, calculate the tax gross-up, and complete the relevant e-MTA form sections.
Why use it?
It helps prevent accounting costs from being left out of the correct tax form or filed after the deadline.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin.

Part of the merit-aktiva-workspace plugin — 18 skills, 5 commands, 3 agents, 1 MCP server shipped together

Good fit Use it to decide when a TSD is required, calculate the tax gross-up, and complete the relevant e-MTA form sections.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/elnora-ai/elnora-merit-aktiva/merit-tsd
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add Elnora-AI/elnora-merit-aktiva --skill merit-tsd
Clone the repo
git clone --depth 1 https://github.com/Elnora-AI/elnora-merit-aktiva

Made for: Claude Code.

Or install merit-aktiva-workspace, the plugin that ships this one along with the rest of its 18 skills, 5 commands, 3 agents, 1 MCP server.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for merit-tsd

README.md
[![agentmods](https://agentmods.dev/badge/skills/elnora-ai/elnora-merit-aktiva/merit-tsd/github.svg)](https://agentmods.dev/skills/elnora-ai/elnora-merit-aktiva/merit-tsd)
Your own site
<a href="https://agentmods.dev/skills/elnora-ai/elnora-merit-aktiva/merit-tsd"><img src="https://agentmods.dev/badge/skills/elnora-ai/elnora-merit-aktiva/merit-tsd/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for merit-tsd

Your own site · 80×15
<a href="https://agentmods.dev/skills/elnora-ai/elnora-merit-aktiva/merit-tsd"><img src="https://agentmods.dev/badge/skills/elnora-ai/elnora-merit-aktiva/merit-tsd.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 298 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,965 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe. Third-party audits
  • NVIDIA SkillSpector warn 7 Sept 2026
SkillSpector: 1 finding, up to high

These are SkillSpector’s own severities. On a checked sample its high-severity flags on skills were ~96% false positives — a documented command, a public API, a “never do X” rule — so we show them as a caution to read, not a verdict. Why →

  • high Anti-Refusal · line 133
    Skill instructs the agent to omit warnings, disclaimers, or ethical commentary. Stripping safety caveats hides risk from the user and is a common jailbreak preamble.
    Fix: Remove instructions that suppress warnings, disclaimers, or ethical commentary. Let the agent surface safety-relevant caveats to the user.
How audits are shown
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00298 $0.02965
Opus 5 $0.00149 $0.01483
Sonnet 5 $0.00060 $0.00593
Haiku 4.5 $0.00030 $0.00297

Measured 12d ago against content hash c568f48c4ea9, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

merit-tsd scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 12d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

skills/merit-tsd/SKILL.md · 181 lines

How it starts

The opening of the file, as written. The whole thing — 181 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Merit — TSD lisa 5 & lisa 6 (the non-payroll annexes)

An Estonian company files one TSD per calendar month, due the 10th of the following month. Payroll is only part of it. Two annexes come from the accounting side and are routinely missed:

  • lisa 5 — kingitused, annetused, vastuvõtukulud (gifts, donations, entertainment)
  • lisa 6 — ettevõtlusega mitteseotud kulud (expenses unrelated to business)

Merit does not file either. Merit Palk's "Saada TSD" submits the payroll annexes (lisa 1 / lisa 2) and knows nothing about lisa 5 or lisa 6; Merit Aktiva files no TSD at all. If a month has a lisa 5 or lisa 6 item, complete the return in e-MTA → Maksud → Tulu- ja sotsiaalmaksu deklaratsioon (TSD) — and if payroll was already sent from Palk, add the missing annex there before the 10th rather than leaving it off.

Is a TSD mandatory this month?

TuMS § 54 lg 2 — a resident legal person must declare the costs and payments named in §§ 49–53 for the previous calendar month. So a single entertainment cost or one euro of tax-authority interest makes the return mandatory, even when the tax works out to zero. There is no de-minimis threshold and no "not worth it" exemption.

Practical check each month: any payroll (lisa 1/2), any fringe benefit (lisa 4), any gift, donation or partner hospitality (lisa 5), any fine / sunniraha / tax-interest / undocumented payment (lisa 6), any distribution (lisa 7)? Any one of them → file.

Rate — always 22/78

TuMS § 4 lg 1 sets 22%, and § 4 lg 1¹ divides the taxable amount by 0,78 before applying it. So the tax on a base amount is base ÷ 0,78 × 22%, i.e. 22/78 ≈ 28,205 % of the base. Compute it that way, never as 22% of the base.

Pay to the tax authority by the same 10th (§ 54 lg 4).

lisa 6 — ettevõtlusega mitteseotud kulud

TuMS § 51 lg 1 taxes a resident company on expenses unrelated to business. § 51 lg 2 defines them:

§ 51 lg 2 What
p 1 the costs in § 34 punktid 3–6, 11 ja 13
p 2 joining/membership fees to non-profits where participation is not directly business-related
p 3 payments with no source document meeting the Accounting Act's requirements
p 4 buying services unrelated to the company's business
p 5 discharging obligations unrelated to the company's business

Read the full file on GitHub · 181 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 12d ago First seen · 181 lines · 298 tokens per session scan A c568f48c4ea9

Subscribe to this mod's changes

merit-tsd is a skill published in the GitHub repository Elnora-AI/elnora-merit-aktiva (8 stars, last pushed 5d ago), licensed Apache-2.0. It adds 298 tokens to every session and 2,965 once invoked, about $0.0015 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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