Decree on levying of taxes and duties, etc.
Under section 2, paragraphs 8 and 9, § 3, paragraph 2, article 8, paragraph 2, article 9, paragraph 4, article 17, paragraphs 3 and 4, and article 20, paragraph 2, 3. paragraph, of the law on the levying of taxes and duties, etc., without prejudice. lovbekendtgørelse nr. 289 of 28. April 2003, as amended by Act No. 325 of 18. May 2005, law No. 428 of 6. June 2005, law No. 404 of 8. May 2006, law No. 408 of 8. May 2006, law No. 513 of 7. June 2006 and law No. 521 of 12. June 2009, fixed: Declaration and payment
§ 1. Taxes and charges, etc. (liability) shall appear on the printed forms issued by the Customs and tax administration, see. However, paragraph 4.
(2). Tilsvarsbeløbene must be given for payment in the boxes provided in the individual form. Amount must be entered in whole dollars.
(3). Customs and tax administration may allow the Declaration and payment of taxes and charges, etc. on defined conditions is done electronically, without prejudice. However, paragraph 4.
(4). Companies and individuals who pay taxes in accordance with the rules in Recovery Act section 9, shall apply to the Customs and tax administration with a view to the Declaration and payment of the levy.
(5). In the case of deposits covered by the rules in the additional section 2 (6), is not known or determined on the last day of payment, must be timely payment in the following month.
§ 2. Arbejdsmarkedets tillægspension, pension funds etc. shall, before the expiry of the time limits for payment of the law on the levying of taxes and duties, etc. lodged on deposits as referred to in section 49 (A) withholding tax, paragraph 3, nr. 1, and no. 2. the Declaration shall be lodged, whether made deduction or not during the period which is the basis of the Declaration.
§ 3. Upon termination of taxable activity applicable deadlines in accordance with Chapter 15 of the VAT law for Declaration and payment of tax.
(2). Upon termination of the registry service provider, etc. In addition, apply time limits for recovery Act § 2 for indication and payment of tax.
Exemption from payment of tax, fee and interest
§ 4. Customs and tax administration may exempt a company for payment of duty for preliminary charges, fees and interest, as mentioned in the additional section 8, paragraph 1, provided that 1) is exceeded by the statement, reporting and/or payment deadline is due to sudden events, which the company has not had an impact on and it has not been possible to predict, and the company immediately after submitting the Declaration, to report excusing and/or deposit liabilities , or 2) exceedance of the statement, reporting and/or payment deadline is in a few days, and there is talk of a first-time event and/or existence of excusing conditions.
(2). Customs and tax administration may lay down detailed rules for the application of paragraph 1.
Collateral arrangements and penalties, etc.
§ 5. The security referred to in section 11 of the Act, the collection can be made in the form of publicly traded bonds, bank guarantee, cash deposits or in the form of other reassuring security for customs and tax administration's determination. Collateral in the form of cash deposits no interest.
§ 6. Has a company had withdrawn its registration or denied registration as a company is liable for withholding A‑skat and labour market contributions pursuant to collection section 4 (3) 1. paragraph, or section 11, paragraph 3, 2. point, but the company is liable for withholding A‑skat and labour market contribution, the Customs and tax administration for the shortest possible period of time to the company's settlement of ansættelses‑ and already signed contracts, which makes it necessary to make deduction of A‑skat and social contribution. The company must in settlement period temporarily logged by Customs and tax administration.
(2). In the period of settlement, the entity shall apply a settlement period to be fixed by the Customs and tax administration. The company shall, not later than the 3. usually after each settlement period deposit contained A‑skat and labour market contribution to the Customs and tax administration.
(3). Customs and tax administration in settlement period may impose on undertaking a shorter deadline for deposit than mentioned in paragraph 2 as well as impose the company changed the payment place.
§ 7. Anyone who intentionally or grossly negligently violates section 3, or section 6, paragraphs 2 and 3 are punishable by fine, unless a higher penalty is inflicted for recovery Act section 17 (2) and (3). The provisions of article 17, paragraph 5, and article 18 shall apply mutatis mutandis.
§ 8. The notice shall enter into force on the 1. January 2011. section 2 applies to deductions made after this date.
(2). At the same time as the entry into force of the Ordinance repealed Executive Order No. 1521 by 14. December 2006 on the levying of taxes and duties, etc.
The Danish Ministry of taxation, the 9. November 2010 Troels Lund Poulsen/k.-h. Ludolph