Decree On The Restriction Of Citizens ' Access To Change Certain Information Concerning The Income And Deduction In The Income Statement As Well As On Civil Liberties Under The Direction Of Tax On A Too Low Tax Recruitment

Original Language Title: Bekendtgørelse om begrænsning i borgernes adgang til at ændre visse oplysninger om indkomster og fradrag i årsopgørelsen samt om borgernes underretning af SKAT om en for lav skatteansættelse

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Decree on the restriction of citizens ' access to change certain information concerning the income and deduction in the income statement as well as on civil liberties under the direction of TAX on a too low tax recruitment

Pursuant to § 1 (A) of the tax kontrolloven of the basic regulation. lovbekendtgørelse nr. 819 of 27. June 2011, fixed: § 1. A tax liability may not by application of TastSelv-internet on the artifact's website (, TastSelv-phone ( 70 10 10 70) or information card, see. tax kontrollovens section 1, paragraphs 5 and 6, change the information, as a reportable has reported to TAX or has failed to report on the income and deductions, as referred to in section 2.

§ 2. The income and deductions that are subject to the provisions of § 1 are: 1) in Anniversary bonus and severance pay, etc. before deduction of AM-contribution.

2) Honorary gifts.

3) Pensions, subsistence, etc. and scholarships from the National Board for higher education and training aid.

4) contributions and premiums for privately subscribed capital pension (not more than 46,000 USD).

5) repaid cash benefit, introductory benefit, etc.

6) Professional contingent, more than 3,000 DKK.

7) contributions to the unemployment insurance fund, the early retirement scheme and fleksydelse.

8) Gifts to non-profit associations.

9) donations to the research and donations to cultural institutions.

10) earned income, Board remuneration and staff benefits, there is A-income, URf.eks. free car and free phone before deduction of AM-contribution.

11) Fees, income from domestic workers and the value of certain employee benefits before deductions of AM-contribution.

12) Awards from associations and foundations, etc. Group livsforsikring paid by pension fund. Certain employee benefits.

13) contributions and premiums for private character rate pension and discontinuing the old-age pension (a maximum of 50,000 DKK).

14) Distribution from investment firm/Association, which contained dividend tax.

15) interest expenses of student loans from the Modernisation Agency.

§ 3. Is a detail about a reported or not reported income or fradragsart within the scope of § 2 wrong, and lead information to the tax assessment of the taxpayer is too low, the notification shall be deemed to be, as the taxpayer must make to TAX after tax kontrollovens § 16, carried out, if the taxpayer has tried to change in assessment on Web page-internet. The same applies if the taxpayer has tried to change this information through the use of SKATs TastSelv-phone.

§ 4. The notice shall enter into force on the 1. September 2012 and shall apply as from the income year 2012.

(2). At the same time repealed Executive Order No. 783 of 24. June 2010 of restriction on citizens ' access to change certain information concerning the income and deduction in the income statement as well as on civil liberties under the direction of TAX on a tax too low recruitment.

The Danish Ministry of taxation, the 14. August 2012 Thor Möger P/k. h. Ludolph