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Notice On A Charge Of Payroll, Etc.

Original Language Title: Bekendtgørelse om afgift af lønsum m.v.

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Table of Contents

Chapter 1 Tax Exemptions

Chapter 2 Registration

Chapter 3 Tax Basis and Seccompartmentalise

Chapter 4 Indication

Chapter 5 Adjustment of tax base

Chapter 6 Accounting

Chapter 7 Penalty and entry into force, etc.

Publication of the tax of wages and so on.

Purses of § 2 a, section 3, section 4, section 4 (4). 4, section 6 (b) (b). 6, section 18 (2). 2, and section 20 of the Act on the Tax of Salary, etc., cf. Law Order no. 466 of 22. May 2006, as amended by law no. 526 of 17. June 2008 shall be determined :

Chapter 1

Tax Exemptions

§ 1. Trossocieties recognised under a royal resolution are exempt from the payment of a tax. The same applies to religious communities, as has been granted by the Church of the Church, as well as the folding and free church organizations and missionaries, free church organisations, private and self-governing institutions, liberals and free churches.

Chapter 2

Registration

§ 2. Businesses that have the same owner are logged under one. However, where separate accounts are kept for each undertaking, companies may be recorded at the request of each individual.

Paragraph 2. Companies that are common registered after the VAT slots Section 47 (3). FOUR, TWO. pkt. shall be registered in accordance with the cost of labor tax law where one or more of the joint registered undertakings are responsible for taxable activities. Companies who carry out taxable activities alone and who do not have the same owner can be registered under one request. Companies enrolled under one are considered to be a company.

Paragraph 3. Any changes that involve changing the conversion of a company shall be notified to the customs and tax administration no later than eight days after the change has occurred.

Chapter 3

Tax Basis and Seccompartmentalise

§ 3. The salary sum of the company ' s salary shall be taken into account as the company ' s employees have acquired the industry at its time. all allowances, regardless of whether they are included in the salary or granted separately, cf. however, the section 4 (4) of the cost of labor cost. 3. The Salary for Employees employed in branches and other countries, and for which the company pays ATP contributions, must be included in the pay.

Paragraph 2. The salary shall be included at the time when the undertaking is to be paid for the cost of the paycheck.

§ 4. The tax base for establishments covered by the cost of labor tax slots Section 4 (4). 4, shall be made under the rules set out below in paragraph 1. 2-5.

Paragraph 2. The tax base in accordance with paragraph 1. 1 for establishments which shall levy the taxable basis according to the section 4 (4) of the payroll summary. 2 is calculated by the part of the undertaking ' s salary relating to the taxable portion of the undertaking. In the case of employees who are engaged in activities in the taxable share of the undertaking and other activities, a distribution of the salary of employees shall be distributed on the basis of the actual use of the time spent in the taxable part of the person concerned ; of the undertaking and the other part of the establishment. If the undertaking does not actually carry out the amount of time, the plant must be included in the amount of the salary that is estimated to be related to the taxable share of the company.

Paragraph 3. The tax base in accordance with paragraph 1. 1 for establishments which shall levy the taxable basis according to the section 4 (4) of the payroll summary. 1, the proportion of the undertaking ' s salary in the company ' s surplus or deduction of the undertaking ' s deficit relating to the taxable portion of the undertaking. The company ' s salary shall be set up in accordance with the rules laid down 2. The proportion of the company ' s surplus or deficit to be included in the tax base shall be calculated on the basis of the company ' s accounts. Where the company does not provide a separate sectoral account for the taxable part of the company or the company ' s accounts, the company ' s accounts may not be organised in such a way that the distribution of the company ' s profits or deficits is apparent from : the accounts shall include, in the case of the tax base, the proportion of the proceeds or the deficit which is estimated to be the taxable part of the company. If the undertaking cannot plauly make it possible for the evaluation to be carried out, customs and tax administration may impose a separate sectoral account on the company ' s premises or the taxable parts of the undertaking.

Paragraph 4. The assessment of the discretion of the undertaking and the profit or loss of profit or loss in accordance with paragraph 1 shall be assessed by the customs and tax administration. 2 and 3 have been conducted in a reasonable manner, a distribution corresponding to the relationship between the turnover of the taxable share of the undertaking and the undertaking ' s total turnover in the income concerned is based on the basis of the business. The assessment of the discretionary distribution may take account, among other things, of turnover, the work of the year.

Paragraph 5. The tax base in accordance with paragraph 1. 1 for establishments which shall be subject to the taxable basis according to the section 4 (4) of the payroll summary. The provisions of 1 and 2 shall be made on the basis of a corresponding distribution as referred to in paragraph 1. 2-4.

Chapter 4

Indication

§ 5. The company ' s specifications in accordance with the cost of labor cost limit, Clause 6, section a or section 6 (b) shall be filed in digital or in accordance with the procedures laid down in accordance with customs and tax administration.

Paragraph 2. The company shall enter the charge for the payment in the boxes that are set out in the specifications referred to in paragraph 1. 1. The amount shall be expressed in whole crowns.

Chapter 5

Adjustment of tax base

§ 6. For establishments where, after the final declaration of tax on cost of labor tax slots, section 6 (b) changes in the company ' s balance of profits or losses, for example, in relation to the tax equation, it shall be paid ; the tax shall be adjusted accordingly.

Chapter 6

Accounting

§ 7. Companies registered under the cost of labor cost shall keep accounts so that the sums charged for the calculation of the levy for each period of account shall be recorded in the accounts.

Paragraph 2. The accounts to be conducted in the general business accounts must be carried out in a clear and manageable manner, and it shall include such specifications that it may form the basis of the customs and tax administration ' s control over the calculation of the tax.

Paragraph 3. Businesses must keep an account of the overall salary sum. Parts of the salary sum, which are not to be included in the tax base, must be shown separately by the accounts or by a statement for the individual period.

Paragraph 4. The booking of a period for a period of time shall include amounts to be included in the salary sum during the period in question.

§ 8. The company ' s financial records shall be carried out before the declaration is lodged.

Paragraph 2. The customs and tax administration may require that the company ' s bookkeeping after a period of not less than 14 days shall be updated for periods of time for which the time limit for the submission of the declaration has been exceeded.

§ 9. Businesses shall keep the accounts, accounting documents and other accounting records for five years after the end of the financial year in question.

Paragraph 2. Where a person ' s computer is used in the case of a salary, the lists of information on the content of each of the workers listed may replace copies of the said Annex.

Chapter 7

Penalty and entry into force, etc.

§ 10. The one that is deliberately or gross negligent in violation of section 2 (2). 3, section 3, section. ONE, TWO. pkt., section 7, section 8, paragraph 8. Paragraph 1, or Section 9 (4). 1 or fail to comply with a notification pursuant to Article 4 (2). FOUR, TWO. pkt., or § 8 (3). 2, penalty of penalty shall be punishable unless higher penalty is inflished on the payment of the section 18 of the Danish Tax Act. 3. The provisions of the Danish Danish Tax Summary Act of Section 18 (3). 4, and section 19 shall apply mutatis muth.

§ 11. The announcement shall enter into force 1. January, 2009. At the same time, notice No 1176 of 23. November 2006, on the tax of pay sum, etc.

Treasury, the 2nd. October 2008 Kristian Jensen / Lene Skov Henningsen