Key Benefits:
Chapter 1 Challenge deduction
Chapter 2 Account-keeping after the body of the body count 14 G, paragraph 1. 6, and the information requirements of the Investment Fund of the Grunts
Chapter 3 Termination for termination of tax duty and so on
Chapter 4 Entry into force into force
Publication of certain equation rules and so on.
Under section 9 C (2), 5, section 14 G, paragraph 1. 6 and 7 and section 32 D on the imposition of income tax to the State (body of equal pay), cf. Law Order no. 176 of 11. In March 2009 :
Chapter 1
Challenge deduction
§ 1. Deduction under the section 9 C of the body of the body shall be subject to the fact that the taxable duty in relation to customs and tax administration shall state the number of working days and the number of miles per kilometre of kilometres. the working day between usual residence and workplace (transport road). Regardless of the choice of transport by the taxable man, the transport route is calculated on the basis of the normal road transport road.
Paragraph 2. In the normal road of road transport, the line to be rolled back by car shall be taken into consideration :
1) the geographical conditions,
2) time consumption and
3) financial fairness.
§ 2. If the taxable cause of the conditions referred to in paragraph 1 (1), 2, on a part or on the whole line between home and workplace may use ferry transport, route or similar transport, the transport fraction of this carriage shall be calculated for this carriage by section 3.
§ 3. The taxable person may, on the basis of evidence, deduction from the actual costs of ferry transport, transport or other services.
Paragraph 2. If the taxable for the use of further transport brings its own means of transport with the ferry and so on, the actual costs of this can also be deducied from documentation.
Paragraph 3. Deduction in accordance with paragraph 1 and 2 may be effected only to the extent that the daily expenditure exceeds an amount equal to the cost of 24 kilometres of day, calculated according to section 9c of the body of the body, including deduction in accordance with section 1, the limitation of the carriage of goods ; the carriage of the carriage, however, in the first row of this part of the deducted fram.
Chapter 2
Account-keeping after the body of the body count 14 G, paragraph 1. 6, and the information requirements of the Investment Fund of the Grunts
§ 4. Owners covered by the Section 14 G of the body of the body of the body of Section 14 shall have a separate account, cf. paragraph Two and three.
Paragraph 2. The debit page must be specified :
1) the amounts used for the property of the property in the maintenance of the premises ;
2) the amounts used for the property of the property in the area of the property ; and
3) the amount of the previous year ' s rental charges, which in the income year are used for the reduction of excess amounts, cf. Section 14 G (1) of the body of the body. FIVE, THREE. a point and shall be the amounts paid in accordance with the provisions of Article 14 G (2) of the body of the body. 5.
Paragraph 3. The credit page must show :
1) the costs of the rental and / or of the property to improve the property, which are offset in the annual payment to the property account in the Grundejernes Investment Fund of the Grundejernes, after the section 22 of the housing law, and the expenditure incurred by : amounts paid out from the account according to section 22 b or rental section of the housing regulation, section 63 e,
2) the rent (s) not covered by amounts not covered by amounts set out in the annual payment to the property account in the Grundejernes Investment Fund of the Grundejerne by the section 22 (a), or of amounts paid out from the account after section 22 (b) of the housing regulation, section 22 (b) or of the section 63 e ; and
3) the amounts which may be deduculent in the calculation of the income of the taxable income.
§ 5. A transcript of the account referred to in section 4, with movements in the income year shall be submitted to customs and tax administration at the request of the customs authorities.
§ 6. Owners covered by the Section 14 G of the body of the body of the body of the body of the body of the body of care must be given to the Grundejernes Investment Fund (CPR) and ownership share, if the property has multiple owners. Has the company (rental service), an independent SE. or CVR No, this must be reported.
Paragraph 2. Companies, etc., which are owners of the properties covered by the body of the body of Section 14, must be given to the Grundejernes Investment Fund (SE) no. or CVR no.
Paragraph 3. For companies, etc. and other owners who have neither SE No, CVR no. or CPR No, must be in the administrator's administration SE. or CVR no. be reported, however, the administrator ' s CPR no. if the administrator does not have SE no. or CVR no.
§ 7. The investment fund of the reasons for each income shall provide customs and tax administration information relating to amounts falling within the section 14 G of the body of the body of the body of the body.
1) the actual amounts paid pursuant to section 18 (b) of the housing regulation Act, section 63 a, as well as reimbursements after section 4 of the Law of the Province of Authorising Law, which has been deposited in the property line after Section 18 b, on the income year,
2) paid amounts pursuant to section 22 b or section 22 e or of the section 63 e or section 63 f for the income year,
3) maintenance and improvement expenses deduced in the income year in the property payments to the Grundejernes Investment Fund, cf. the section 22 a of the housing regulation ; and
4) the statutory execution of the property to the Investment Fund of the Grundejernes Investment Fund, cf. Section 18 (b) of the housing regulation Act, section 18 (a).
Paragraph 2. The Investment Fund of the Grundejerne shall also provide customs and tax administration information on indemnant account in accordance with section 18 (b) of the housing regulation section 18 (a) at the end of the account at the end of the accounts.
§ 8. The entries in section 7 must be provided with the property number in the Building and Book Register (BBR-#) and information on the premises number or number and address of the property.
Paragraph 2. The reports after paragraph 7 shall be accompanied by information on the owner or the administrator (s) No, CVR no. or CPR No, cf. § 6.
§ 9. Due to the investment fund of the reasons for customs and tax administration, the Fund shall submit the notifications for an income referred to in Section 7 before 1. September the following year.
Paragraph 2. The customs and tax administration may lay down additional rules on content and the form of reporting by Article 14 G (1) of the body of the body. 7, including code marker.
Chapter 3
Termination for termination of tax duty and so on
§ 10. When a person ' s tax duty at the end of the source tax on the source of the source tax is terminated for any other reason than dead, the person concerned shall submit a tax return at the latest by 1. In May of the year after the year in which the taxman ceates to be subject to the rules of section 4 (4) of the tax control Act. ONE, TWO. pkt., and otherwise later than 1. July of the year after the end of the year in which the dutiful tax is terminated. The tax return shall include taxable income for the income that runs from the end of the last income and up to the termination of the tax obligation.
Paragraph 2. Where a person is subject to paragraph 1. Paragraph 1 shall choose not to take place on a full-year check by the person who referred to in paragraph 14 (1). However, in addition to the taxable income referred to in paragraph 1, the tax shall be lodged in addition to the taxable income referred to in paragraph 1. 1, including taxable income for the period from the end of the tax obligation until the end of the income concerned, as though the person concerned continued to be taxable according to the section 1 of the source treasuer.
Paragraph 3. Paragraph 1 shall also apply where a person ' s limited tax obligation is subject to Article 2 (2) of the source tax system. 1, no. 4 or 5 shall cease unless this tax duty is replaced by the tax on the source of the source tax on Article 1 of the source tax.
Paragraph 4. Paragraph 1 shall also apply where, in accordance with the provisions of a double-tax agreement, a person becomes a resident of a foreign state, the Faroe Islands or Greenland.
§ 11. Selvantion must be submitted to customs and tax administration.
Paragraph 2. The section 5 of the Tax Control Act shall apply mutatis mutis.
Paragraph 3. The tax administration shall carry out the employment when the tax returns have been filed or after the period in section 10 has expired. The application shall be carried out both for the revenue referred to in section 10 and for any previous income where employment has not yet been made.
Chapter 4
Entry into force into force
§ 12. The announcement shall enter into force on 1. July, 2009. At the same time, notice No 962 of 12. October 2005 on certain equation rules and so on.
