Law Amending The Tax Kontrolloven And Kildeskatteloven (Field Locking For Self-Employed)

Original Language Title: Lov om ændring af skattekontrolloven og kildeskatteloven(Feltlåsning for selvstændigt erhvervsdrivende)

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Law amending the tax kontrolloven and kildeskatteloven

(Field locking for self-employed)

WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed:

The Danish Parliament has adopted and we know Our consent confirmed the following law:

§ 1

In tax kontrolloven of the basic regulation. lovbekendtgørelse nr. 819 of 27. June 2011, as amended, inter alia, by § 10 of lov nr. 1382 of 28. December 2011, § 8 of law No. 118 of 7. February 2012 and § 3 of the law No. 557 of 18. June 2012 and, most recently, by section 4 of Act No. 593 of 18. June 2012, is amended as follows: 1. Article 1 (A) is replaced by the following: ' article 1 (A). The tax Minister may lay down rules to the effect that the specified taxpayers cannot change information on certain income and deduction, as reportable after this law has reported to the Customs and tax administration.

(2). To the extent that information subject to the rules after paragraph (1) is incorrect and leads to a low tax recruitment, see §§ 13 or 16 shall not apply. Similarly, if a piece of information subject to the rules referred to in paragraph 1 are not reported to the Customs and tax administration.

(3). In addition to the cases referred to in paragraph 2, section 16 does not apply if a too low tax recruitment is due to an incorrect piece of information from a reportable under this law. '

§ 2

In kildeskatteloven of the basic regulation. lovbekendtgørelse nr. 1403 of 7. December 2010, as amended, inter alia, by section 2 of Act No. 590 by 18. June 2012 and, most recently, by section 5 of law No. 591 of 18. June 2012, is amended as follows: 1. section 75 is replaced by the following: ' § 75. In the same way as specified in § 74 punished anyone who intentionally or grossly negligently, 1) receives A-income or taxable income, without arbejdsmarkedsbidrags there is withholding tax or social contribution, 2) shall give false or misleading information for the purpose of a decision under section 45 (1) and (3), section 48, paragraph 6, paragraph 49 (B) (3), § 51, article 52, paragraph 5, or § 53 or in connection with any of the applications mentioned in these regulations or requests information of significance for the decision fortier , 3) shall give false or misleading information to use in the calculation of liabilities under section 33 (D) or in connection with such calculation fortier information relevant to this or 4) fails to supply information about the in section 86, paragraph 5 and 6 referred to conditions or make inaccurate and misleading information about the in section 86, paragraph 5 and 6 referred to conditions. '

§ 3 paragraph 1. The law shall enter into force on the 1. January 2013.

(2). § 1 shall take effect as from the income year 2013.

(3). In determining municipalities ' final tax and church tax for the income year 2013 pursuant to section 16 of the law on municipal income tax be corrected the provisional final tax for the calculated effect of the change in printing base for municipal tax and church tax for 2013, resulting from the changes of tax kontrollovens § 1 (A) of the basic regulation. § 1.

(4). The calculated correction of the municipality and the Church's final tax in accordance with paragraph 3 shall be determined by the economy-and the Minister of the Interior on the basis of the information concerning the income year 2013 available per 1. may 2015.

Given at Amalienborg, the 18. September 2012 Under Our Royal hand and Seal MARGRETHE r./Thor Möger P