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Notice On A Charge Of Payroll, Etc.

Original Language Title: Bekendtgørelse om afgift af lønsum m.v.

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Table of Contents
Chapter 1 Tax Exemptions
Chapter 2 Registration
Chapter 3 Tax Basis and Seccompartmentalise
Chapter 4 Indication
Chapter 5 Adjustment of tax base
Chapter 6 Accounting
Chapter 7 Penalty and entry into force, etc.

Publication of the tax of wages and so on.

Purses of § 2 a, section 3, section 4, section 4 (4). 4, section 6 (b) (b). 6, section 18 (2). 2, and section 20 of the Act on the Tax of Salary, etc., cf. Law Order no. 466 of 22. May 2006, as amended by law no. 526 of 17. June 2008 and Article 35 of the Tax Code, paragraph 35. 1, cf. Law Order no. 175 of 23. February, 2011, as amended by law no. 649 of 12. June 2013, shall be determined :

Chapter 1

Tax Exemptions

§ 1. Trossocieties recognised under a royal resolution are exempt from the payment of a tax. The same applies to religious communities, as the Ministry of Gender Equality and Church have granted authorisation, as well as folding and free church organizations and missions cooperatives, free church organisations, private and self-governing institutions, Friconces and free churches.

Chapter 2

Registration

§ 2. Businesses that have the same owner are logged under one. However, where separate accounts are kept for each undertaking, companies may be recorded at the request of each individual.

Paragraph 2. Companies that are common registered after the VAT slots Section 47 (3). FOUR, TWO. pkt. shall be registered in accordance with the cost of labor tax law where one or more of the joint registered undertakings are responsible for taxable activities. Companies who carry out taxable activities alone and who do not have the same owner can be registered under one request. Companies enrolled under one are considered to be a company.

Paragraph 3. Changes that involve changing the conversion form of a company must be notified to SKAT within eight days of the date of the change.

Chapter 3

Tax Basis and Seccompartmentalise

§ 3. The salary sum of the company ' s salary shall be taken into account as the company ' s employees have acquired the industry at its time. all allowances, regardless of whether they are included in the salary or granted separately, cf. however, the section 4 (4) of the cost of labor cost. 3. The Salary for Employees employed in branches and other countries, and for which the company pays ATP contributions, must be included in the pay.

Paragraph 2. The salary shall be included at the time when the undertaking is to be paid for the cost of the paycheck.

§ 4. The tax base for establishments covered by the cost of labor tax slots Section 4 (4). 4, shall be made under the rules set out below in paragraph 1. 2-6.

Paragraph 2. The tax base in accordance with paragraph 1. 1 for establishments which shall levy the taxable basis according to the section 4 (4) of the payroll summary. 2 is calculated by the part of the undertaking ' s salary relating to the taxable portion of the undertaking. In the case of employees who are engaged in activities in the taxable share of the undertaking and other activities, a distribution of the salary of employees shall be distributed on the basis of the actual use of the time spent in the taxable part of the person concerned ; of the undertaking and the other part of the establishment. Businesses that cannot carry out the amount of time consumption shall be added to the tax base to add to the part of the salary which is estimated to be the taxable portion of the undertaking. However, establishments shall be subject to the cost of the cost of labor tax slots. 2, no. 1 which do not want or can actually perform an inventory of the time consumption of employees wholly or partially engaged in activities in the taxable share of the undertaking, a distribution in accordance with paragraph 1. 6 for these employees.

Paragraph 3. The tax base in accordance with paragraph 1. 1 for establishments which shall levy the taxable basis according to the section 4 (4) of the payroll summary. 1, the proportion of the undertaking ' s salary in the company ' s surplus or deduction of the undertaking ' s deficit relating to the taxable portion of the undertaking. The company ' s salary shall be set up in accordance with the rules laid down 2. The proportion of the company ' s surplus or deficit to be included in the tax base shall be calculated on the basis of the company ' s accounts. Where the company does not provide a separate sectoral account for the taxable part of the undertaking or the company ' s accounts may not be organised in such a way that the distribution of the company ' s profits or deficits is apparent from the undertaking ' s accounts ; the accounts shall include, in the case of the tax base, the proportion of the proceeds or the deficit which is estimated to be the taxable part of the company. If the undertaking cannot plauly make it possible for SKAT, SKAT may place a separate sectoral account on the company or the taxable parts of the company.

Paragraph 4. SKAT ' s assessment of the discretion apportionment of the undertaking ' s salary and profits or losses in accordance with paragraph 1. 2 and 3 have been conducted in a reasonable manner, a distribution corresponding to the relationship between the turnover of the taxable share of the undertaking and the undertaking ' s total turnover in the income concerned is based on the basis of the business. In the evaluation of the discretionary distribution, account shall be taken, inter alia, for turnover, the year and so on.

Paragraph 5. The tax base in accordance with paragraph 1. 1 for establishments which shall be subject to the taxable basis according to the section 4 (4) of the payroll summary. 1 and 2 shall be made on the basis of a corresponding distribution as set out in paragraph 1. 2-4.

Paragraph 6. Businesses covered by the Danish labor summary slop section 4 (4). 2, no. 1, both carrying out of the taxable undertaking activities and other activities and which do not wish to or may make an inventory of the actual time consumption of one or more of the staff employed wholly or partly in the taxable person ; part of the company shall see 60%. the total wage sum of these employees in order to be used for full taxable activities. The remaining 40%. the total wage sum of these employees shall be deemed to have been used for activities both in the taxable share of the undertaking and to other activities, and this wage sum shall be taken into account in the tax base after being reduced by it ; percentages calculated by the company after the VAT slots Section 38 (3). However, without the inclusion of the activities referred to in the VAT slots section 37 (2), the turnover of paragraph 37 (3) shall be included in this rate. 7.

Chapter 4

Indication

§ 5. The company ' s specifications for the cost of labor cost limit, Clause 6, 6 (a or 6 (b) shall be made digitally after SKAT ' s detailed rules.

Paragraph 2. The company shall enter a charge for payment in the fields indicated in the specifications referred to in paragraph 1. 1. The amount shall be expressed in whole crowns.

Chapter 5

Adjustment of tax base

§ 6. For establishments where, after the final declaration of tax on cost of labor tax slots, section 6 (b) changes in the company ' s balance of profits or losses, for example, in relation to the tax equation, it shall be paid ; the tax shall be adjusted accordingly.

Chapter 6

Accounting

§ 7. Companies registered under the cost of labor cost shall keep accounts so that the sums charged for the calculation of the levy for each period of account shall be recorded in the accounts.

Paragraph 2. The accounts to be conducted in the general business accounts must be carried out in a clear and manageable manner, and it shall include such specifications that it may be the basis for SKAT's control over the calculation of the tax.

Paragraph 3. Businesses must keep an account of the overall salary sum. Parts of the salary sum, which are not to be included in the tax base, must be shown separately by the accounts or by a statement for the individual period.

Paragraph 4. The booking of a period for a period of time shall include amounts to be included in the salary sum during the period in question.

§ 8. The company ' s financial records shall be carried out before the declaration is lodged.

Paragraph 2. SKAT may require that the company ' s bookkeeping after a period of at least 14 days must be up to date for periods of time for which the time limit for the submission of the declaration has been exceeded.

§ 9. Businesses shall keep the accounts, accounting documents and other accounting records for five years after the end of the financial year in question.

Paragraph 2. Where a person ' s computer is used in the case of a salary, the lists of information on the content of each of the workers listed may replace copies of the said Annex.

Chapter 7

Penalty and entry into force, etc.

§ 10. The one that is deliberately or gross negligent in violation of section 2 (2). 3, section 3, section. ONE, TWO. pkt., section 7, section 8, paragraph 8. Paragraph 1, or Section 9 (4). 1 or fail to comply with a notification pursuant to Article 4 (2). THREE, FIVE. pkt., section 4, paragraph 4. SIX, FOUR. pkt., or § 8 (3). 2, penalty of penalty shall be punishable unless higher penalty is inflished on the payment of the section 18 of the Danish Tax Act. 3. The provision in the Danish labor summary limit of section 18 (2) of the labor summary shall be : 4, shall apply mutatis mutis.

§ 11. The announcement shall enter into force on 1. July, 2013. At the same time, notice No 183 of 26. February 2013, on the tax of pay sum, etc.

Treasury, the 21 st. June 2013

Holger K. Nielsen

/ Jeanette Rose Hansen