Chapter 1 General provisions
Chapter 2 Special rules for the tax recruitment
Chapter 3 Special rules for provisional and final hydrocarbons
Chapter 4 Information to be confidential
Chapter 5 Special rules for collection
Chapter 6 Other specific provisions
Chapter 7 Entry into force and so on.
Publication of the law of recruitment and levying etc. of the tax on hydrocarbons
In this case, the law of recruitment and levying etc. of tax on hydrocarbons shall be used, in accordance with the case of the charcoal-making recovery. Law Order no. 413 of 3. May 2006, with the amendment following paragraph 10 of Law No 1. 521 of 12. June 2009.
The changes resulting from paragraph 3 of Law No 513 of the seventh. In June 2006, it is not the work of this legislative notice, since the time of entry into force of these amendments shall be fixed by the tax minister.
§ 1. The rules laid down in this law include any subject to taxation on the tax law of the hydrocarbons.
Paragraph 2. The general rules of the tax legislation on tax return, tax recruitment, redress, control and collection etc., including the associated penalties, shall apply mutatis muted to the changes resulting from that law.
Paragraph 3. 1) Taxable subject to the provisions of Chapters 2 and 3 or 3 A of the hydrocarbons shall submit a tax return on the first of 1. May in the year after the income year.
Special rules for the tax recruitment
§ 2. Taxable subject to the provisions of Chapters 2 and 3 or 3 A of the coal-fire tax shall be subject to customs and tax administration. The occupation shall comprise :
1) separate income from Chapter 2 of the coal-fire tax ;
2) hydrocarbons income after carbon tax, Chapters 3 and 3 A ;
3) the other income taxable in this country.
Paragraph 2. The recruitment of taxable after the coal-tax bill, not covered by the rules of section 1 or 2 of the source of death penalty above, section 1 (3). Section 1 or 2 or Section 1 of the tax on funds, certain associations and institutes, etc. relating to tax obligations, shall be carried out by customs and tax administration.
§ 3. In cases where appropriate tax return, customs and tax administration shall, before making a recruitment to another amount than self-grant, grant the taxable opportunity to express in writing or by oral debate. In such cases and in cases where the recruitment is carried out without proper tax return, the taxable person shall be informed of the occupation, the reasons for this and the draft review.
Paragraph 2. Customs and tax administration may, on their own operating or at the request of the taxable person, take up a review of the customs and tax administration, subject to the renewal of the tax administration and, where appropriate, any change. Customs and tax administration cannot change the rate of employment in a ruling that has been taken into account in a ruling. Before the customs and tax administration shall make a change to employment, the taxable opportunity shall be given the opportunity to express in writing or by oral proceedings. In the notification to the taxable person, information on the reasons for this and the instructions on the complaint shall be informed of the reasons for such a change.
Special rules for provisional and final hydrocarbons
§ 4. Carbon hydrocarbons, subject to Chapters 3 and 3 A, shall be replied to in two installments, in respect of which are due to payment on 1. October of the income year and the 1. June of the year after the income year. The final payment day is 20. at the month of the month. The last timely payment day on a holiday or on a Saturday shall be extended to the following daily life.
Paragraph 2. Tax management and tax administration shall fix the provisional hydrocarbon tax. The provisional tax amounts shall be as far as possible to meet the tax which shall be incurred after the end of the income year. The determination of 1. in the case of the provisional hydrocarbon tax, the amount of information to be paid shall be paid to the taxable amount, in accordance with section 5, to the extent to which the customs and tax administration is able to find the information sufficiently likely. 1. installment accounts for half of the income-year projected hydrocarbons. 2. the rate shall be determined on the basis of the tax return, so that the sum of 1. and 2. ' rate shall constitute the coal-carbon tax of the income-given hydrocarbon income. If two. rate calculated on this basis is greater than 1. rate, a supplement of 2% shall be paid. of the difference between 1. and 2. tranche. Is 2. rate less than 1. In the rate of payment, the taxable allowance shall be paid to the taxable amount of 2%. of the difference. Addendum or compensation shall not be included in the income statement.
Paragraph 3. In the estimitation of duty and tax administration, it shall be assumed that for the income year calculated provisional tax will be significantly greater than the final tax, after the application of the tax requirement for this purpose, the total or partial repayment of 1 shall be subject to the application of the taxed. rate of provisional tax.
Paragraph 4. 1) Is a sum to be paid by the taxable in accordance with paragraph 1. 1 payment to the public, not paid in a timely manner, shall pay the taxable amount to pay a treasury ' s interest rate in accordance with Article 7 (3). 2, on the levying of taxes and duties, etc., in addition to 0,4 percentage points per. started month from the due date of the month. Interest of taxes on the taxable person shall be made up and shall be charged once a year at the end of the year of the income year.
§ 5. Taxable need to be used for the calculation and collection of initial hydrocarbon tax, giving customs and tax management information about the expected hydrocarbons income and the expected pipeline and exemption tax to be included in the section of the hydrocarbons of the coal-fire tax ; 20 B, paragraph 1. 4. The customs and tax administration shall draw up forms where the information is given.
Paragraph 2. Comfortable form shall be submitted not later than 1. July of the income year.
Paragraph 3. Where an appropriately retainer is not available before the time referred to in paragraph 1, The period for which the provisional tax is estimated shall be estimated at the time limit.
§ 6. To this extent, after the end of the income year, the estimated hydrocarbon tax, deviates from the calculated initial hydrocarbon tax, a repayment or repayment of that amount shall be made. The amount shall be attributed to an annual interest rate corresponding to it at all times, with an appendix of 2 pct; intended for the first paragraph of the 1. June of the year after the year of the income until the payment shall be paid, or until reimbursement occurs. The interest shall be taken into account in the calculation of the income of the taxable income.
Paragraph 2. The amount of the payment shall be payable on the 1. the second month after the taxable shall be informed of the period of payment of the payment period to the 20. at the month of the month. The last timely payment day on a holiday or on a Saturday shall be extended to the following daily life. The rules in section 4, paragraph 4. 4, shall apply mutatis mutis.
Paragraph 3. Remittance shall be made by the end of the month following the notification of the employment by the taxable person. Before payment, any tax rate with accrued interest shall be offset by payment of any tax rate.
Information to be confidential
§ 7. Taxable, operating as referred to in the section 1 of the Carbons Tax Act section 1, shall provide information on the contracts of duties to which the person concerned is included with persons or undertakings, etc. not covered by the source tax tenet section. 1 or 2, Article 1 (2) of the death penalty number. Section 1 or 2 or Section 1 of the tax on funds, certain associations and institutes, etc., relating to taxation, where the recruits for the income of such income, shall be taxable according to the charcoal-tax tent. Information requirement after 1. Act. also include people who are not taxable according to the section 1 of the source tax and who work for an employer who has no home affairs in this country, as well as non-taxable companies which are not taxable according to the section 1 of corporate tax.
Paragraph 2. Information to be provided in accordance with paragraph 1. 1 shall include the type of life of the profession, the undertaking, where appropriate, the company number, the time and place of the contract and the sum of the contract.
§ 8. Any enlisted in section 7 shall provide information on persons employed by recruiters as referred to in section 7, and who carry out work on the areas referred to in Article 7.
Paragraph 2. Information to be provided in accordance with paragraph 1. Paragraph 1 shall include the name, where appropriate, the person, residence and employer, and the work place and the duration of the work directly related to the work.
§ 9. Details of sections 7 and 8 shall be given to customs and tax administration no later than 14 days after the start of the business or work.
Paragraph 2. If the information referred to in section 7 and 8 is not provided in a timely manner, the customs and tax authorities may, where necessary, seek the information to be made by daily penalties.
Special rules for collection
§ 10. Tax on income from the section 21 (2) of the coal-fire tax. In the case of payment, it shall be charged for the payment of the calculated tax in the amount paid out. The holding will be made aware that the obligation to hold the tax is withholding.
Paragraph 2. The rules on the A-income and labour-contribution income in the income of the source treasument of Title V, VII, VIII and IX shall apply to the obligation to carry out the obligation to carry out the income obligations under paragraph 1. 1, as far as the rules are compatible with the provisions of this legislative and hydrocarbon tax code.
Other specific provisions
§ 11. Taxable by the income tax shall apply the calendar year to the income of the income tax.
Paragraph 2. The tax minister may lay down detailed rules on the specifications of the accounting material which, after the tax control Act, is to be submitted as an annex to the selenium.
Paragraph 3. Taxable subject to the provisions of Chapters 2 and 3 or 3 A of the hydrocarbons shall keep the accounts of relevant Annexes for 15 years after the end of the product concerned.
§ 12. The tax authorities shall draw up selvanquilications which are to be used by the taxable tax on the income of income covered by Chapters 2 and 3 of the hydrocarbons of Chapter 2 or 3 A.
Paragraph 2. Persons similar to tax after the section 21 (4) of the coal fire. Two, do not give tax return. This shall not apply where the taxable person has chosen to be taxed in accordance with Article 2 (2) of the source tax. 1, no. 1.
§ 13. The tax minister may decide that information supplied by the parties responsible for providing information relating to activities covered by the hydrocarbon tax may be disclosed to other public authorities.
§ 13A. (The case).
Entry into force and so on.
§ 14. The law has effect on income acquired on 1. January 1982 or later.
§ 15. The law does not apply to the Faroe Islands and Greenland.
Treasury Department, the 20th. September 2011
-Lise Bo Nielsen
1) Section 3 of the Act of Law No 513 of the seventh. In June 2006, new paragraph is inserted. 3 in section 1 (1). 3 will then be referred to in paragraph 1 4 of 4 in section 4 shall be replaced by the following : The tax minister shall determine the date of entry into force of the law. 513 of the seventh. June 2006. (one tax account)