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In accordance with the decision of the Parliament:
The premium payable under the insurance contract is, when you are insured in Finland, or any other benefit associated with the activity exercised here or here, be subject to a tax on the State as provided for in this Act.
Free from tax is an insurance premium based solely on a person, credit or reinsurance contract or a patient's injury law (185/86) To the insurance contract or to the carriage of goods by means of an insurance contract or for the carriage of goods by a country which is exported, imported or transported through the country, or by a sea or aircraft which is principally used for the carriage of goods by sea or aircraft, The insurance contract. (25.7.1987)
Any person who carries out an insurance activity in Finland shall pay a tax for the premium referred to in Article 1 (1). (17.3.1995/399)
Where the premium is paid to the insurer referred to in paragraph 1, the taxable person shall be the policyholder.
A foreign EEA insurance company, which carries out the free provision of insurance services in the same way as expressly provided for, must have a tax for the purpose of carrying out the tax in Finland, a representative of the tax administration. The tax administration may, subject to the approval of a representative, require the lodging of a security to ensure that the tax is carried out. The representative shall be subject to the provisions of the (1501/1993) Article 173a Provides. (11.06.2010/531)
The amount of the tax is 24 % of the premiums not included in the tax.
The tax shall be calculated by calendar month:
(a) the insurer on the basis of contributions made to it during the month, and
(b) the policy holder on the basis of the contributions paid in the course of the month.
The tax calculated for the calendar month shall be carried out at the latest in the calendar month following the calendar month in question: (604/2009) At the date specified in paragraph 1.
The taxable person shall issue a tax return for the calendar month at the latest in the calendar month following the calendar month in question, in accordance with the procedure laid down in Article 7 of that Law at the time provided for in Article 8 of that Law.
The tax on insurance premiums is otherwise applicable, where applicable, in the VAT Code (1501/93) Provides for value added tax.
The penalty for the unlawful avoidance of an insurance premium and its attempt is Chapter 29, Section 1-3 § §
The penalty for a tax on the tax on insurance premiums is laid down in Chapter 29, Section 4, of the Criminal Code -In.
However, in spite of the request of every authority, the payment of an insurance premium is not properly filled in with the provisions of Articles 34 or 35 of the Commercial Code, Article 37 (1) to (3), Article 38 (2), Article 39 (1), Article 40 (1) or Article 69 Must be condemned On the insurance premium tax offence Fine.
The offence referred to in paragraph 3 may not be reported, without prejudice or punishment, if the infringement has been minor and has been remedied without delay.
More detailed provisions on the implementation and application of this law shall be adopted by the Regulation.
This Act shall enter into force on 1 January 1967 and shall apply to an insurance premium payable or paid on the basis of the law in force, based on continuous or renewed validity of the law. In the case of an insurance contract which has been entered into, and also in the case of an insurance premium in force or paid in respect of which the payment criteria established by the Authority have taken account of the tax referred to in this Act.
This Act shall enter into force on 1 August 1982. It shall apply for the first time in September 1982 to the insurance premium.
HE 70/82, yyyy. 22/82, svk.M. 62/82
This Act shall enter into force on 1 June 1983. This law shall apply to an insurance premium on the basis of an insurance premium based on an insurance contract concluded on that date or after that date, renewed or entered into force, whether or not entered into force after that date. The premium for which the payment criteria established by the Authority have taken account of the tax referred to in this Act.
HE 199/82, yyyy. 77/82, the svk.i. 207/82
This Act shall enter into force on 1 May 1987.
HE 54/86, tv miet. 5/86, svk.M. 73/86
This Act shall enter into force on 1 January 1989. For the first financial year following the entry into force of the law, the annual declaration referred to in Article 6 (2) of the Law shall be made. The tax period before the entry into force of the law shall be subject to a tax return to the provincial tax office, in accordance with the provisions in force before the entry into force of this Act.
The tax office shall, for the tax period ending before 1989, transmit to each taxable person, unless the tax office has supplied it, and the taxable amount to be paid by the taxable person. The deadline for payment for the financial year under Article 46 (1) of the Commercial Code does not apply to the deadline for the submission of the tax.
Before the end of the tax period ending in 1989, the time limits in force before the entry into force of this Act and Article 62 (2) of the Commercial Code, as applicable before the entry into force of this Act, must be complied with.
HE 199/88, yyyy. 89/88, the svk.M. 209/88
This Act shall enter into force on 1 January 1991.
HE 66/88, Ivhms. 6/90, svk.M. 56/90
This Act shall enter into force on 1 January 1993.
However, in the case of a financial year ending before the law enters into force, the annual declaration must be made subject to the provisions of Article 6 (2).
Article 3 applies to an insurance premium accruing or payable on or after the date of entry into force of the law.
THEY 141/92 , VaVM 40/92
This Act shall enter into force at the time laid down by the Regulation. (1 January 1994 L 1489/92 entered into force on 1 January 1994.)
THEY 286/92 , TaVM 54/92, Annex IX to the EEA Agreement: Council Directive (88/35/EEC), (90/618/EEC) and (90/619/EEC)
This Act shall enter into force on 1 April 1995.
THEY 348/94 , TaVM 60/94 Council Directive 92/49/EEC; OJ L 228, 11.8.1992, p. 1, Council Directive 92 /96/EEC; OJ L 360, 9.12.1992, p. 1
This Act shall enter into force on 1 January 1997.
THEY 46/96 , VaVM 20/96, EV 105/96
This Act shall enter into force on 14 August 2009.
The law shall apply to the tax declared and payable for the calendar month starting on or after 1 January 2010. (16/10/2009)
The tax to be declared and payable before 1 January 2010 shall be subject to the provisions in force at the time of entry into force of this Act, unless otherwise provided for by any other law. (16/10/2009)
THEY 221/2008 , VaVM 7/2009, EV 66/2009
This Act shall enter into force on 21 October 2009.
The law is already applicable from 14 August 2009.
THEY 129/2009 , VaVM 12/2009, EV 115/2009
This Act shall enter into force on 1 July 2010.
The law applies to an insurance premium paid for the insurance period beginning on or after the date of entry into force of the law.
THEY 137/2009 , VaVM 32/2009, EV 180/2009
This Act shall enter into force on 1 September 2010.
THEY 288/2009 , VaVM 12/2010, EV 37/2010
This Act shall enter into force on 1 January 2013.
The law applies to an insurance premium paid for the insurance period beginning on or after the date of entry into force of the law.
THEY, 89/2012 , VaVM 24/2012, EK 112/2012
