Ordinance Amending Ordinance On The Requirements For The Fiscal Financial Statements, Etc. For Small Businesses (Mindstekravs Notice For Small Businesses)

Original Language Title: Bekendtgørelse om ændring af bekendtgørelse om krav til det skattemæssige årsregnskab m.v. for mindre virksomheder (Mindstekravsbekendtgørelsen for mindre virksomheder)

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Publication of the amendment of the notification to the tax annual financial accounts and so on for small businesses (Minimum business notice for small businesses)

§ 1

Notice no. 594 of 12. June 2006 laying down requirements for the tax annual financial accounts and so on for small businesses (Minimum Business Executive Order for smaller enterprises) is done on the basis of the setting of the Tax Authority (the following changes) :

1. Inline ITREAS :

" Under the provisions of Article 1 (1) of the tax control Act, Article 3 (2) and section 3 (3). 1-3, cf. Law Order no. 819 of 27. June 2011 shall be determined according to the setting from the Tax Council : '

2. Section 5 (5). 1, no. 5, ITREAS :

" 5) business where the owner is covered by § 2 in the notice of the receipt of a annual tax return on the physical persons, instead of a tax return, `.

3. I Section 5 (5). 4, the words ' and 6 ` are deleted.

§ 2

The announcement shall enter into force on the 15th. September 2013 and has taken effect from the year 2013.

Treasury Department, the 29th. August 2013

Holger K. Nielsen

/ Per Hvas