The Law Of The Tax On Certain Insurance Premiums, Credit

Original Language Title: Laki eräistä vakuutusmaksuista suoritettavasta verosta

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1966/19660664

In accordance with the decision of Parliament provided for in section 1 of the Insurance agreement under the portable: the insurance cost is when the property is insured in Finland, or here or here, the other is associated with the activity, to be carried out to the State tax, as this is required by law.
Tax free is the insurance premium, which is based solely on personal injury law-or the reinsurance treaty may or the patient (585/86) in the country of export, pursuant to the insurance contract or to be imported or transported in the transport of goods on maritime insurance contract or ulkomaanliikenteeseen mainly used or aircraft or other moving vehicles to an insurance policy. (25.7.1986/588) (23 December 1992/1489) Each, which is engaged in insurance, shall be carried out in Finland, the tax referred to in subparagraph (1) of section 1 of the insurance cost. (the Hellenic Republic/399)
If the insurance payment is made to a party other than the insurer referred to in subparagraph (1), the taxable person is the policyholder.
A foreign company, which is engaged in the EEA insurance here, the insurance on the free provision of services in such a way, for the purpose of the tax is to be based in Finland, a representative of the Tax approved by the administration. The tax administration may require the approval of a representative in order to ensure the provision of a tax. Representative, shall apply to the value added tax Act (1501/1993) provides in article 173 (a). section 3 (11 June 2010/531) (30 November 2012/708), the amount of the tax is 15% of the cost of insurance premiums, which the tax is not included.


section 4 of the Tax shall be applied per calendar month: (a) on the basis of their insurance premiums, the insurer) that it accumulated during the month, and (b) on the basis of their contributions to the policy-holder), that he is paid during the month.


5 section (7 August 2009/606) Calendar month calculated tax is carried out not later than the next calendar month following the calendar month in question to the tax account (604/2009) the date specified in paragraph 1 of article 11 at the time.


6 section (7 August 2009/606), the taxable person shall be the calendar month, the income tax return no later than the next calendar month following the calendar month in question the tax account of the law at the time of the date laid down in article 8 of that law, in accordance with the procedure laid down in article 7.


section 7 (Furthermore/543) insurance premiums tax would otherwise be, mutatis mutandis, in effect, what the value added tax Act (1501/93) provides for a value added tax.


7 (a) of section (24.8.1990/781), the penalty for the unlawful conduct of an insurance payment of tax avoidance and the enterprise is provided for by the Penal Code, chapter 29, section 1 to 3.
The penalty for breach of premium tax on tax is provided for in section 4 of chapter 29 of the criminal code.
That authority, in spite of the urging of leave in respect of the tax on insurance premiums due to fulfil the law on turnover tax under section 34 or 35, article 37, paragraph 1, subparagraph 3, article 38, article 39, article 40 (1) or article 69 obligation laid down in insurance premium tax offence, is to be condemned to a fine.
The event of an infringement as defined in paragraph 3 of the statement of work to be done, may be related to criminal prosecution or penalty without judgment, if the offence has been minimal, and it is timely to fixed.


more detailed provisions on the implementation of article 8 of this law and shall be adopted for the application of the regulation.


section 9 of This Act shall enter into force on 1 January 1967, and it applies to any valid laws of the price paid for the insurance fee and carried out wide or, based on the Protocol annexed to the Act of a valid or redesigned for continuous or an insurance contract entered into force, as well as a valid law or paid the fee, which make the Insurance Authority, the criteria have been taken into account in the payment established by law for the tax.

The change of the date of entry into force and the application of the acts: 9.7.1982/537: this law shall enter into force on 1 August 1982. It shall apply for the first time in September, 1982, go to an insurance premium tax.
70/82, vvvk. bet. 22/82, svk. Mrs. 23.12.1982 62/82/10: this law shall enter into force on 1 June 1983. This law shall apply to the insurance premium, which is based on the Protocol to date, continuous or redesigned which entered into force the insurance contract but also a wide or paid after that date with a view to the insurance payment, that the payment criteria established by the authority have been taken into account in the tax law.
THEY 199/82, vvvk. bet. 77/82, svk. Mrs. 207/83 25.7.1986/588: this law shall enter into force on 1 May 1987.
THEY'RE 54/86, tvk. Mrs. 5/86, svk. Mrs. 73/86 of 23 December 1988/1108: this law shall enter into force on 1 January 1989. Article 6 of the Act for a fiscal year, the notice shall be for the first time since the entry into force of the law in respect of the financial period. Before the entry into force of the laws of the sending of the tax period shall be adopted in accordance with the tax return for the county tax office before the entry into force of this law, the provisions in force.
The county tax office to deliver the tax year ended before the taxation of 1989, every taxable person, subject to the sales tax office not submitted, and the amount of the taxable transaction is effected by a taxable person to fix it, which is a tax to be carried out. The time limit for the submission of the tax does not apply to article 46 of the law on turnover tax: (1) the time limit for the period of formality connected.
Tax year ending before 1989 headquarters is to be followed prior to the entry into force of this law, the time limits in force, as well as the sales tax law article 62, as amended, as it was in force before the entry into force of this law.
THEY 199/88, vvvk. bet. 89/88, svk. Mrs. 209/88 24.8.1990/781: this law shall enter into force on 1 January 1991.
THEY'RE 66/88, lvk. Mrs. 6/90, svk. Mrs. 56/90 23.10.1992/928: this law shall enter into force on 1 January 1993.
For the fiscal year, which ended before the entry into force of the laws, it is however necessary to provide for the financial notice under section 6 of the repealed pursuant to the provisions of.
Article 3 shall apply to the insurance premium, which is paid to the date of entry into force of the laws of the accumulation or on or after the date you enter.
THEY 141/92, on 23 December 1992/1489/92 Staub 40: this law shall enter into force at the time of the decreed. ((L) 1489/92 came into force on 1 January 1994, in accordance with A 1645/93.)
THEY'RE 286/92, in the EEA TaVM 54/92, annex IX to the agreement: Council Directive (88/357/EEC) (90/618/EEC), and (90/619/EEC) of 17 March 1995/399: this law shall enter into force on 1 April 1995.
THEY 348/94, TaVM 60/94, Council Directive 92/49/EEC; OJ No l L 228, 11.8.1992, p. 1, Council Directive 92/96/EEC; OJ No l L 360, 9.12.1992, p. 1 Furthermore/543: this law shall enter into force on 1 January 1997.
THEY'RE 46/96, Staub 20/96, 7 August 2009/105/96 606 EV: this law shall enter into force on 14 August, 2009.
The law shall apply from 1 January 2010 for the calendar month or after revision and 260. (2009/749)
For the year ended before 1 January 2010 calendar month, the revision and the entry into force of this law shall apply to the tax provisions, unless otherwise provided for in the law. (2009/749)
THEY 221/2008, Staub 7/2009, 16 October 2009/749/2009 EV 66: this law shall enter into force on 21 October 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009, December 29, 2009/115/EV, 1782: this law shall enter into force on 1 July 2010.
The law applies to an insurance premium, which is paid on or after the date of entry into force of the law for the insurance period.
THEY 137/2009, Staub 32/2009 2009-11 June 2010, the EV of 180/531: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, the EV 37/2010 30 November 2012/708: this law shall enter into force on 1 January 2013.
The law applies to an insurance premium, which is paid on or after the date of entry into force of the law for the insurance period.
THEY'RE 89/2012, Staub, EK 112/24/2012 2012