Publication of mandatory digital reporting of the selfless declaration of self-employed persons

In accordance with section 35 (3), 1, 2 and 4, in the tax administration law, cf. Law Order no. 175 of 23. February 2011 :

§ 1. Physical persons who are liable according to the section 1 of the tax control Act and are registered for VAT or labor cost tax shall self-grant digitally using the digital channels as shown by the Tax Exemption Office.

Paragraph 2. The death penalty, which is VAT and cost-taxable, must self-grant digital using the digital channels that the Tax Examinate is showing.

§ 2. The requirement to file the tax return on digital does not include :

1) Compendient persons who are liable or during the income year have been limited taxable according to the source tax law.

2) The party responsible for the income of the income year or the taxable duty on the basis of the source of the source tax rate of § 1.

3) The party responsible for the tax base of Article 1 of the tax base of the taxable country or in the course of the income year shall be taxed abroad, and for the income concerned would be taxed in accordance with the rules on frontier workers.

4) The parties responsible for the income of the income must include the benefits and losses of claims in accordance with the rules on nutrition in the profit-winning law.

5) The taxable person who, after the tax control, has a duty to submit tax rules in conjunction with the tax return.

6) The party responsible for undertaking companies to accompany the company in accordance with the rules of the law on tax-free enterprise and, along with the tax return, shall submit to the company law documents in accordance with the rules and regulations. Section 2 (2). 1, no. 7, in the area of tax-free enterprise-forming.

7) Self-rendering parties who are lodging the tax-tax success of the source tax at source tax.

8) The party responsible for the provision of compensation or insurance, and in accordance with the Estate Enforcement Act, shall submit a communication on the restoration of real estate together with the tax return of the income tax.

9) The self-employed person who is not self-employed in the tax sanity.

§ 3. In the case of income years 2011 and 2012, a submission of the tax return on the part of the Tax Exemption Act, in accordance with Article 1, will not trigger the tax rate in section 5 of the Tax Control Act.

§ 4. The announcement shall enter into force 1. April 2012.

Paragraph 2. In the case of death bows, however, the duty in § 1 shall not have the effect of self-publications for which the self-deseccation deadline expires 31. December 2013 or later.

Paragraph 3. Publication no. 923 of 24. In August 2011, the mandatory digital reporting of self-employment for self-employed persons shall be repealed at the same time.