Publication of a short period for the tax recruitment of persons with simple economic conditions
In accordance with section 26 (2), ONE, FIVE. pkt;, in the tax administration law, cf. Law Order no. 175 of 23. February 2011 :
Frists for persons with simple economic conditions
§ 1. Regardless of the time limit laid down in Article 26 (6), the ONE, ONE. pkt., SKAT shall issue notice of either the taking or alteration of the hiring of the income or property tax for natural persons by 30. June of the second calendar year after the end of the income year. However, the period laid down in Article 26 (6) shall apply. ONE, ONE. pkt., in the following cases :
1) Where the taxable person does not have simple economic conditions, cf. § 2.
2) When the taxable person himself requests the resumption of its tax return, cf. Tax management Act, section 26 (4). 2. The period laid down in Article 26 (6) of the tax authority shall be. ONE, ONE. required, in such a case, for the changes to the hire, which is a result of the remission request.
3) When SKAT intends to reduce tax recruitment.
4) When a change in tax is justified in a relationship and a totally similar relationship justifies the resumption of tax recruitment for an earlier income. The period laid down in Article 26 (6) of the Tax Code. ONE, ONE. Prectangle, then, in such a case as to the change in tax recruitment for the previous income.
Paragraph 2. The time limit for paragraph 1. ONE, ONE. required, the tenure of the tenure shall be carried out by 1. October in the second calendar year after the end of the income year. However, if it is relevant to the ability of the taxable man to carry out its interests that the time limit is extended, SKAT must meet a request for a reasonable extension of the period.
Persons who do not have simple economic conditions
§ 2. A taxable person shall not be regarded as having a simple economic relationship if the taxable person is to be treated as such.
1) shall not receive a annual tax return instead of a tax return after paragraph 1 (1). 1, in the notice of the arrival of a annual tax return on natural persons, instead of a tax return,
2) are covered by Section 2 (2). 1 or 3, in the notice of the arrival of a annual tax return on natural persons, instead of a tax return,
3) has the status of the main shareholder in accordance with the Law of the Asset Taxation Act,
4) have assets or liabilities of the importance of the tax settlement abroad, Faeroes or Greenland ; or
5) have chosen to be taxed according to the rules of the border crossover in the Title I of the source tax.
Paragraph 2. Where the taxable person is subject to no. In the short notice period, 1, 2, 3, 3, 4 or 5, no part of the employment is included.
§ 3. The deadlines in section 1 shall not apply where the conditions of exceptional employment after the section 27 of the tax administration law are met. The section 27 of the tax administration Act shall apply in such a case as to the points of the employment which are covered thereto. In the case of the other parts, the short period of notice shall apply.
Deadlines for the derivative changes of a spouse recruitment
§ 4. Regardless of the deadlines in section 1 (1). 1, and in Article 26 (1) of the Tax Code, ONE, ONE. pkt., and in section 27, paragraph 1. 1, no. 2, a change to the employment of income or property tax, which is a direct result of an employment for the same or any other income relating to the spouse of the taxable person, as the taxable person was consented to, by the same person ; the end of the income year shall be heated within 30 days of the date on which the second adulteration has been carried out. The tenure of the tenure shall be made no later than three months after the alert. However, if it is relevant to the ability of the taxable man to carry out its interests that the time limit is extended, SKAT must meet a request for a reasonable extension of the period.
Entry into force
§ 5. The announcement shall enter into force on 1. June 2013 and has effect from the year 2013.
Paragraph 2. At the same time, with effect from the year of the year 2013, no 1095 of 15. November 2005 on a short period for the tax recruitment of persons with simple economic conditions.
Treasury, the 22nd. May 2013
Holger K. Nielsen
/ Per Hvas