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

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Publication of the limitation of citizens ' access to amending certain income and deductions of annual tax returns and on the citizen's notification of tax on a low-level tax ;

Under Section 1 A of the tax control law, cf. Law Order no. 819 of 27. June 2011 shall be :

§ 1. A taxable use cannot be used by the TastSelf Internet on SKAT's website (, TastSelf Phone ( 70 10 10 70) or the information card, cf. Tax Control Act, section 1 (1). 5 and 6, change the information that a reporting obligation has reported to SKAT or has failed to report on the income and deduction referred to in section 2.

§ 2. The income and deductions covered by Section 1 are :

1) Aliguum and severance allowance, etc., before deduction of labor market contributions.

2) Vengeance.

3) Pensions, unemployment benefits, etc., and scholarships from the Higher Education and Educational Support Management.

4) Contributions and premium for private capital pension (not more than 46,000 kr.).

5) Repaid cash benefits, intro-cation, etc.

6) Merely contingent, no more than 3,000 kroner.

7) Contribute to A-box, post-wage system and flexible allowance.

8) Gifts for non-profit associations.

9) Donations for research and gifts for cultural institutions.

10) Salary income, executive order and employee benefits, which are A-income, e.g. free car and free phone before deduction of labor market contributions.

11) Honorars, domestic help, and the value of certain benefits, before deduction of labor market contribution.

12) Associations from associations and foundations, etc., group life insurance paid for by pension fund. Certain benefits.

13) Contributions and premium for private-deductible pension and old-age pensions (50,000 kr.).

14) Loading from the investment-corporate / association where yield tax is included.

15) Interest payment of student loans from the Agency for Modernization.

§ 3. Where an indication of an alert or deduction of an income or deduction is covered by section 2 incorrectly, and the information that the taxable man for the taxable person is too low, is considered to be the information to be carried out by the taxable person ; to SKAT, after the tax control Act, section 16, for done if the taxable person has tried to change the annual tax return on the TastSelf-Internet. The same is true if the taxable person has tried to change the information on the use of SKAT's TastSelf phone.

§ 4. The announcement shall enter into force on 1. September 2012 and will apply from the year 2012.

Paragraph 2. At the same time, notice No 783 of 24. June 2010, on the restriction of citizens ' access to information on income and deductions of the annual tax returns and on the citizen's notification of tax on a low tax recruitment tax.

Treasury, the 14th. August 2012

Thor Möger Pedersen

/ K. H. Ludolph