Ordinance Amending The Ordinance On Reporting Requirements, Etc. After Tax Kontrolloven

Original Language Title: Bekendtgørelse om ændring af bekendtgørelse om indberetningspligter m.v. efter skattekontrolloven

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Publication of the amendment of notification of notification of the reporting obligations and so on by the tax audit law

§ 1

Notice no. 1315 of 15. In December 2011, the subject of notification shall be subject to the tax control law, as amended by the notice of the notice. 1078 of 8. November 2012 and Notice no. 1123 of 30. November 2012, the following changes are made :

1. Inline ITREAS :

" ... pursuant to section 3 C, paragraph. 2, section 6 C (3). 2, section 6 E (3). Paragraph 7, paragraph 7. 5, section 7 A, paragraph. 2 and 3, section 7 B, paragraph 1. 5, section 7 C (3). 3, Section 7 D, paragraph 1. 2, section 7 F, paragraph 1. 3, section 7 G, paragraph. 3, section 7 H, paragraph. 2, section 7 J, section 7 L, paragraph 1. 3, section 8 A, paragraph 1. 3, section 8 B, paragraph 1. 1 and 5, 8. E, 8 F (8), and (f). One and three, section 8 H, paragraph 1. 1, 2, 4 and 5, section 8 J (3). 1, 2 and 4, 8 K (3). 2, section 8 N, paragraph 2, section 8 P, paragraph 3 and 4, Section 8 Q (3). 3, section 8 R (R). 1, 8 T, paragraph 1. 3, section 8 U, paragraph 1. 3, section 8 V, paragraph 1. 3, section 8 X, paragraph 1. 6, section 8 e. 3, Section 8 Ø, paragraph 1. 3, section 9 A, paragraph. 5, section 9 (b). 6, section 10, section. 6, section 10 A (3). 6 and 7, section 10 B (3). 1-4, section 10 C, section 10 e, paragraph 1. 2, section 11 B, paragraph 1. 9, section 11 G, paragraph 1. 4, and section 11 H, paragraph, 4, in the tax control law, cf. Law Order no. 819 of 27. June 2011, as amended by law no. 462 of 12. June 2009, Law No. No. 1560 of 21. December 2010, Law No. No. 1382 of 28. December 2011, lov nr. 118 of 7. February, 2012, lov # 433 of 16. May, 2012, lov # 557 of 18. June 2012 and Law No 922 by 18. September 2012, section 4, paragraph 4. Six, in law number. 403 of 8. May 2006, on an income register, as amended by law no. 527 of 17. June 2008, and section 3, paragraph 3. 5 and 6, in the Law No 286 of 9. June 1977 amending the Tax Control Act (Control of Interest Revenue Control in financial institutions, etc., and with bond interest etc.), shall be fixed as follows :

2. I Section 1 (1). 1, and Section 3, paragraph 3. 1, is inserted after ' § 10 B ` : ', § 10 E `.

3. I Section 2 (2). 1, the following ' shall be inserted after ' this notice ' : ', section 10 E `.

4. I Section 2 (2). 8, is replaced by " transferlers of transferable securities ", which, by agreement with the transferor or transferee, shall be replaced by means by means of securities and administrators, as agreed by the transferor or transferee of the securities ; or the participant in the Secured Fund `.

5. I Section 4 (4). 1, and Section 7 (2). 1, is replaced by ' or § 10 B ` to : ', section 10 B or § 10 E `.

6. I Section 6 (2). 1, is inserted after ' § 10 B ` : ` or a proportion of a securities fund in which a report is to be carried out in accordance with section 10 E ` ;

7. § 39, paragraph. 3, revoked.

Paragraph 4 becomes paragraph 4. 3.

§ 2

Paragraph 1. The announcement shall enter into force on 1. January 2013, and will have effect on the reporting on calendar year 2012 and later.

Paragraph 2. If the reporting obligation is to be notified under the tax control Act, section 10 E or the first Agreement after the tax control Act, section 11 H, paragraph, 2, entered or entered in advance of 1. January 2013, notification shall be deemed to be referred to in paragraph 2 ( 1 or 8, in the notice of reporting obligations, etc., in accordance with the tax audit law, as amended by section 1 (s). 3 and 4, in due time, if submitted at the latest by 10. January 2013.

Tax Exterior, the 4th. December 2012

Holger K. Nielsen

-OH. Ludolph