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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Ordinance amending the Ordinance on reporting requirements, etc. after tax kontrolloven

§ 1

In executive order No. 1315 of 15. December 2011 on the reporting obligations, etc. after tax kontrolloven, as amended by Decree No. 1078 by 8. November 2012, shall be amended as follows: 1. section 41 shall be replaced by the following: ' § 41. Reporting after tax kontrollovens section 9 (B), paragraph 1, concerning the proceeds of shares etc. in Danish companies, etc. should take place no later than the last working day of the month following the approval or the decision to pay or credit the proceeds.

(2). Reporting after tax kontrollovens section 9 (B), paragraph 2, shall be made within the month following the approval or the decision to pay or credit the proceeds, and by the end of the company's deadline this month for reporting to the register of income withholding tax and social contributions.

(3). The Customs and tax authorities can impose a reportable to inform it that the reported information pertains to whether the reported within a specified time limit, if the alert occurs after the time limits laid down in paragraphs 1 and 2, and also occurs after the period referred to in section 9 (A) tax kontrollovens (1), reports relating to the calendar year in question, including at genindberetning after tax kontrollovens section 9 (A) (2). '

2. Under section 46 shall be inserted after the heading before section 47:» § 46 a. report of dividends of shares etc. in Danish investment companies and Danish investment certificates must be made no later than the last working day of the month following the approval or the decision to pay or credit the proceeds.

(2). The Customs and tax authorities can impose a reportable to inform it that the reported information pertains to whether the reported within a specified time limit, if the alert occurs after the time limit laid down in paragraph 1, and also occurs after the period referred to in section 9 (A) tax kontrollovens (1), reports relating to the calendar year in question, including at genindberetning after tax kontrollovens section 9 (A) (2) after that period. '

section 2 of the notice shall enter into force on the 1. January 2013 and has effect for alerts regarding dividends adopted or decided the 1. January 2013 or later.

The Danish Ministry of taxation, the 30. November 2012 Holger k. Nielsen/k.-h. Ludolph