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The Farm Economy Of The Income Tax Act

Original Language Title: Maatilatalouden tuloverolaki

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Farm income tax law

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In accordance with the decision of the Parliament:

General provisions
ARTICLE 1 (30.12.1999/EC)

The agricultural income shall be calculated on the basis of national and municipal taxes as provided for in this Act.

The distribution of the income of a natural person and of the estate's agricultural income as income and income, as well as the reduction of losses, is governed by the Income Tax Act (1535/92) .

The tax on income from sales of wood is governed by the Income Tax Act.

Paragraph 4 has been repealed by L 22.12.2005/1156 .

ARTICLE 2 (30.12.1999/EC)

Agriculture means agriculture itself and any other activity linked to agriculture, agriculture or forestry, which must not be regarded as a different movement.

For the purposes of this law, the farm shall mean an independent economic entity with a country or forestry sector.

ARTICLE 3 (30.12.1999/EC)

The agricultural income shall be calculated by deducting the interest from agricultural debt on agricultural debt as well as index and rate losses.

The pure agricultural income of all agricultural holdings in the agricultural sector shall be included in the agricultural clean income. The clean income of forestry is included in the total forest income of the forestry industry of all agricultural holdings.

However, the agricultural performance does not include income derived from the soil material referred to in Article 5 (1) (5) and (11). In addition, when calculating the income of the agricultural sector, it is not deducted from the expenditure resulting from the acquisition or retention of the abovementioned income or the interest rates on those related liabilities.

Clean agricultural income
§ 4 (24.08.1990/718)

The clean income of the agricultural tax year shall be the difference between the revenue and expenditure resulting from the acquisition or retention of revenue and revenue from agriculture in the form of money or income. (30.12.1999/EC)

The taxable income for agriculture does not include the supply of agricultural products and horticultural products from the holding of the taxable person and his family in the private economy. (30.12.1999/EC)

For the activities referred to in paragraph 1 for the activities referred to in paragraph 1, assets other than those referred to in Article 2 (2) shall be regarded as equivalent to or lower than the original acquisition cost of the assets As a taxable donation.

§ 5

The taxable income of the agricultural tax year referred to in Article 4 shall be as follows:

(1) supply and other consideration of agricultural and horticultural products, including domestic animals, and other forms of compensation and damage, insurance and other compensation derived therefrom, and of any other form of compensation, including when an integral part of domestic animals To be sold or forfeited during the tax year, distributed in the form of taxable persons where the taxable person so requests is equal to the taxable amount of the tax year and the two tax years thereafter;

(2) supplies of agricultural buildings, buildings or parts thereof, and damage, insurance and other allowances; however, in the event of transfers of the farm or parts thereof, profits from buildings and structures shall also be taxed In accordance with Article 21; (30.12.1999/EC)

(3) supplies of machinery, equipment and equipment, and other forms of remuneration, including damage, insurance and other compensation, in such a way that machinery, furniture and equipment whose cost of acquisition must be deducted as depreciation Consideration shall be given to remuneration and compensation as provided for in Article 8;

(4) Grants and allowances for agriculture, with the exception of newer and mineral grubbing-up premiums and other comparable land improvement grants; grants and allowances for the purchase or basic improvement of machinery, equipment and equipment; , however, Article 8 and the drainage grants, as provided for in Article 10, and grants resulting from the acquisition of buildings and structures and basic improvements, by deducting them from corresponding procurement or basic improvement expenditure; (30.12.1999/EC)

(5) supplies of gravel, clay, mullet, peat, waste and other forms of supply and other consideration, damage, insurance and other compensation;

(6) the supply of the products of the establishment holding the holding, and the compensation for other activities carried out in the context of agriculture or forestry, if the establishment or activity is not to be regarded as a different movement;

(7) supplies of products derived from fishing and hunting;

(8) rent and other operating allowances of equines, equipment and equipment from horses and other means of production, and remuneration for the work of the taxable person and of workers employed in the agricultural or forestry sector in connection with the operating expenses; and Any other compensation, however, so that the taxable person uses a horse or a tractor in a forest run or other work under other management and control, shall be considered as compensation for the use of the horse or tractor, unless otherwise displayed, 50 % The overall result of that work and the rest of the total The work received as a personal income for tax purposes; (30.12.1970/847)

(9) rent and other allowances in the case of the holding, part thereof and the building on the holding;

(10) supplies of purchased agricultural equipment;

(11) the probable supply price for agricultural and horticultural products transferred to another source of income from the taxable person, and of gravel, clay, soil, peat, waste, and so on from the holding;

(12) the part of the acquisition which is transferred to another source by the taxable person, other than that referred to in paragraph 11, without removing the part of the cost; (24.08.1990/718)

(13) The paragraph has been repealed by L 30.12.1992/1541 .

(14) Interest generated by agricultural property, 25 % of the surplus referred to in Article 33e of the Income Tax Act obtained from a listed cooperative, except for the refund referred to in point 17 of this paragraph; 5 Up to eur 000, in so far as such a surplus does not exceed eur 5 000 and 75 % in excess of the personal capital income of the taxable person, 75 % of the dividends received from a non-listed company, 85 % of the dividend received from a listed company; and In the case of a surplus referred to in Article 33e of the Income Tax Act listed in Article 33e of the Income Tax Act, with the exception of the surplus amount referred to in paragraph 17 of this Article, dividends received by the Community and the amounts mentioned, however, as Legislation on the taxation of economic activity (360/1968) Articles 6a and 6d provide; (30/04/2013)

L to 14/04/2014 The amended paragraph 14 entered into force on 1 January 2015. The previous wording reads:

(14) Interest generated by agricultural property, 75 % of the purchase obtained from a non-listed company, 85 % of the purchase of a company listed in the publicly quoted company, Article 33d (2) of the Income Tax Act, Performance, as laid down in the said paragraph, as well as the dividends received by the Community, as well as those of the latter in accordance with the (360/1968) Article 6a provides for: (12/04/1239)

L to 1239/2013 The amended paragraph 14 entered into force on 1 January 2014. The previous wording reads:

(14) the interest generated by property belonging to the farm economy and 70 % of the dividends produced by such assets as referred to in Article 33d (2) of the Income Tax Act, as provided for in the said paragraph; Dividends received and those mentioned in the Act on the taxing of the economy (360/1968) Article 6a Provides. (30.7.2004)

(15) As a dividend, as referred to in Article 33a (3) and Article 33b (6) of the Income Tax Act, the allocation of funds from the free equity fund shall be retained, as provided for in Article 45a of the Income Tax Act, as set out in paragraph 14 of this paragraph. Provides for the purchase; (30/04/2013)

L to 14/04/2014 The amended paragraph 15 entered into force on 1 January 2015. The previous wording reads:

(15) As a dividend, as referred to in Article 33a (3) and Article 33b (6) of the Income Tax Act, the allocation of funds from the free equity fund shall be retained, as provided for in Article 45a of the Income Tax Act, as set out in paragraph 14 of this paragraph. Provides for the purchase. (12/04/1239)

L to 1239/2013 Paragraph 15 entered into force on 1 January 2014.

(16) For the purposes of Article 33f (1) of the Income Tax Act, the distribution of funds from the free equity fund shall be retained, as provided for in Article 33f (2) and (3) of the Income Tax Act, as provided for in paragraph 14 of this paragraph; From the surplus; (30/04/2013)

L to 14/04/2014 Point 16 entered into force on 1 January 2015.

17) from the cooperative to the cooperative, within the meaning of Article 18 (4) of the Law on the Taxation of Economic Income Tax, a deductible surplus. (30/04/2013)

L to 14/04/2014 Paragraph 17 entered into force on 1 January 2015.

Where a taxable person continues on the farm to build a new building or structure, or to repair the damaged building or structure, the supplies received from them and the damage, insurance and other allowances shall be paid, With the exception of the corresponding number, by subtracting them from the acquisition or renovation of a new or repaired building or structure. In the same way, in the same way as in the tax year in which the building or the structure has been abandoned, destroyed or damaged, or damage, or damage, insurance and other compensation, have not been paid in the same way as: The following fiscal year shall be counted as part of the tax year of the tax year in which it should have been deducted from the acquisition or basic improvement. (30.12.1970/847)

ARTICLE 6

The deductible expenditure resulting from the acquisition or retention of the income referred to in Article 4 shall be: (30.12.1970/847)

(1) the wages paid to persons employed in agriculture, the pensions of their families and their dependents, as well as their employment relationship, as well as the pension, sickness, invalidity, and other benefits of the pensions, sickness insurance, invalidity and other Insurance and other charges for the organisation of such rights, payments made from the compulsory pension insurance of the taxable person and his/her family, the accident insurance law of farmers (1026/80) On the basis of the payments made and the pension scheme of the farmers (19,16) For group life insurance and the remuneration of the family member of the taxable person and other benefits within the limits laid down in Article 7; (24.08.1990/718)

(2) the cost of purchasing seeds, fertilisers, soil improvements and plant protection products, feed, fuel and lubricants, and electricity;

(3) expenditure on the purchase of domestic animals purchased for agriculture;

(4) the purchase and basic improvement of buildings and structures in the holding, the machinery and equipment used in agriculture, and the purchase and basic improvement of salons, bridges, dams and other commodities with the exceptions provided for in Article 7; (30.12.1970/847)

(5) livestock monitoring, veterinary and other related expenditure;

(6) insurance premiums for buildings and other agricultural holdings on the holding, with the exceptions provided for in Article 7; (15.6.1973/509)

(7) expenditure resulting from the repair and maintenance of the buildings and structures of the holding, the machinery, equipment, equipment, bridges, fences, roads, etc., as provided for in Article 7; (15.6.1973/509)

(8) the lighting, heating and other expenditure of buildings on the holding with the exceptions provided for in Article 7; (15.6.1973/509)

(9) in its own forest, for agricultural purposes other than in the construction or repair of agricultural production buildings or structures, or the value of the harvested timber, or higher in the second source of income, the amount to be counted as a taxable donation; (30.12.1999/EC)

(10) rents of agricultural land, machinery, equipment, equipment and other means of production.

(11) membership fees for social partners; and (24.08.1990/718)

(12) from another source of income from the taxable person, in the case of a transfer of assets, a portion of the contract which is not to be removed from the tax in the form of a second source of income, in the form of a second source of income tax, but in such a way that In the case of a second source of income for agriculture, the cost of the forest transfer shall be deemed to be the cost of the forest or the lower likely delivery price; and (30.12.2008/1088)

(13) the property tax in so far as it relates to the agricultural property; and (31.08.2012/2015)

(14) the Broadcasting Act, (12/04/2012) Shall be carried out by the Community Broadcasting Network. (31.08.2012/2015)

The expenditure referred to in paragraph 1 shall be deducted from the revenue of the fiscal year during which they have been carried out, but in such a way that the cost of the purchase of domestic animals referred to in paragraph 3 shall be reduced, where the taxable person so requires, by the same maximum annual depreciation. The purchase and basic improvement expenditure referred to in paragraph 4 and the part used for those purposes in accordance with point 9, as provided for in Articles 8 to 10.

If the amount of the expenditure referred to in paragraph 1 has been paid, the amount shown by the locomotor shall be read in the year of acceptance by the taxable person. (27.11.1981/794)

§ 7

The deductible expenditure shall not be:

(1) salaries, pensions and other benefits which the taxable person has carried out for his spouse or for his or her child or any other family member who, before the start of the tax year, has not completed 14 years or, where the taxable person is the estate of the deceased, To the surviving spouse and to a shareholder or partner of a shareholder who has not completed 14 years before the beginning of the fiscal year; (30.12.1970/847)

(2) expenditure incurred by the taxable person or his family or, by the way, on the building, construction or part of the building used in their private household, including the purchase and basic improvement expenditure and the expenditure on heating; (15.6.1973/509)

(3) benefits in kind supplied as agricultural products;

Paragraph 4 is repealed by the L 22.12.2005/1156 .

(5) expenditure incurred by the taxable person or his family for the benefit of the private economy; and (30.12.1999/EC)

6) fines, penalties and other non-imposed penalties. (22.12.2005/1135)

§ 8

The cost of machinery, equipment and equipment with a likely economic life of not more than 3 years shall be reduced in full to the tax year in which it was carried out.

The cost of purchasing machinery, equipment and equipment other than those referred to in paragraph 1 shall be deducted from the balance of expenditure.

The balance of expenditure shall be the sum of the cost of the purchase of machinery, equipment and equipment which has been introduced during the tax year, and the sum of the cost of disposal of machinery, equipment and equipment which has previously been introduced, minus the machinery, equipment and equipment. In the course of the fiscal year, donations and other forms of remuneration, injury, insurance and other allowances, and grants for the purchase of machinery, equipment and equipment, and basic improvements. (24.08.1990/718)

The depreciation of the tax year shall not exceed 25 % of the balance of expenditure. If the depreciation thus calculated is less than 10 % of the total cost of purchasing machinery, equipment and equipment established at the end of the tax year at the end of the fiscal year and the three previous fiscal years, Shall, however, be made in the latter amount. (24.08.1990/718)

For the purpose of calculating the balance of expenditure, the remaining part of the machinery, equipment and equipment received and other consideration and injury, insurance and other such compensation shall be considered taxable income tax years.

If the taxable person proves that the sum of all the fair value of the assets referred to in this Article is at the end of the fiscal year, due to the depreciation, destruction, damage or any other reason of the property, less than the balance of expenditure, Removal of the tax year, from the balance of expenditure to be made with an additional depreciation which lowers the amount of expenditure claimed.

The cost of basic improvement of machinery, equipment and equipment shall also be considered as a procurement.

§ 9 (30.12.1970/847)

The cost of building and construction, including the basic improvement expenditure referred to in Article 6 (4) of the building and the structure, shall be deducted on the basis of part of the contract not deleted on the basis of part of the contract.

The size of the tax year shall not exceed:

(1) 10 % of the non-depreciation of the financial building;

(2) 6 % of the unbridled acquisition of the residential, office or other comparable building;

(3) 20 % of the non-removal of the greenhouse and other light installation; and

(4) 25 % of the non-deleting procurement of installations purchased for the prevention of pollution and outdoor air pollution.

(12.11.1993-1)

If the taxable person proves that the fair value of the building or structure referred to in this Article is at the end of the fiscal year, due to destruction, destruction or other cause of the loss of the value of the property, Shall be obtained from the cost of the acquisition, which reduces the fair value of the part of the non-depreciable portion of the contract.

An unbrided acquisition of up to eur 1 000 in the agricultural building or structure shall be deducted as a lump sum. (26.10.2001)

ARTICLE 10

Expenditure on the purchase of contraband, bridges, dams and other commodities which have not been deducted under other provisions shall be deducted from the balance of expenditure.

The balance of expenditure shall be the sum of the cost of the purchase of salons, bridges, dams and other items of supply of goods, bridges, dams, dams and other commodities that have been committed during the tax year. Less cryptogram, bridges, dams and other commodities in the course of the tax year and other forms of remuneration and injury, insurance and other forms of compensation.

The depreciation of the tax year shall not exceed 10 % of the balance of expenditure. However, the size of the removal of the cryptographers shall not exceed 20 %, and the depreciation of the assets acquired in order to prevent pollution and outdoor air pollution shall not exceed 25 % of the balance of expenditure. (12.11.1993-1)

The acquisition shall also include expenditure on the basic improvement of salami, bridges, dams and other commodities.

Paragraph 5 has been repealed by L 30.12.1992/1541 .

Article 10a (29.06.2001)

The taxable person may deduct from the pure agricultural income of the agricultural holding in its tax declaration ( Compensation reserve ). The amount of the reservation shall not exceed 40 % of the pure result of agricultural holdings before deduction of the reserve, up to a maximum of eur 13 500. However, no compensatory reserve of eur 800 shall be made. The amount of the charge shall be calculated for the purposes of calculating the amount of the allowance, except for a part exceeding hundreds of euros. (26.10.2001)

The reservation shall be counted as an agricultural income for agricultural holdings or used for the purpose of covering the acquisition and basic improvement of the assets referred to in Article 10b below, no later than the third fiscal year after the end of the fiscal year for which the The compensation reserve has been made in the tax return. An earlier reservation must be used before a reservation is made.

The expenditure or part thereof covered by the reservation is not deductible.

Article 10b (24.08.1990/718)

The adjustment reserve may be used to cover the acquisition and basic improvement of the following agricultural assets:

(1) machinery, equipment and equipment referred to in Article 8 (2);

2) buildings and structures referred to in Article 9; and

(3) Sales, bridges, dams and other commodities referred to in Article 10 (1).

The smoothing reserve shall be used for the procurement expenditure referred to in paragraph 1 (1) in the tax year in which the commodity was acquired and for the basic improvement expenditure in the tax year in which the basic improvement was made. The smoothing reserve shall be used for the purchase and basic improvement expenditure referred to in paragraph 1 (2) and (3) in the tax year on which the construction of the asset has been initiated or completed.

Article 10c (24.08.1990/718)

If the taxable person has not presented an explanation as to the entry or use of the balancing reserve within the meaning of Articles 10a and 10b, the compensatory reserve shall be counted as the taxable income of the agricultural holding in the tax year in which it would be Be counted as income or use. (30.12.1999/EC)

The unused compensatory provisions of the taxable person who ceased to pursue the agricultural activity shall be regarded as taxable income of the tax year in which he ceased to pursue the agricultural activity. However, they will not be counted as a result of the death of the taxable person if the taxable person's estate, which is taxed as a separate taxable person, continues to pursue the agricultural activity.

Article 10d (30.12.1999/EC)

The clean result of agriculture will be deducted from the interest on the agricultural debt and the index and course losses.

Article 10e (21.12.2000)

The agricultural practitioner shall, in addition to the provisions of Article 6, deduct:

(1) the difference between the tax-free daily allowance and the increase in the cost of living expenses incurred by the tax administration under Article 73 (2) of the Tax Code; and

(2) The difference between the tax-free kilometre tax calculated on the basis of the above decision by the tax administration and the expenditure incurred by the agri-operator in a car related to its private resources.

(14.12.2012/790)

For the purposes of paragraph 1 (1), the distance referred to in paragraph 1 shall refer to the distance which the agricultural undertaking temporarily excludes from its normal agricultural activity. This reduction shall apply mutatis mutandis to the criteria of the decision adopted by the Tax Administration under Article 73 (2) of the Tax Code. (11.06.2010/507)

The granting of the deduction provided for in paragraph 1 (2) shall be subject to a logbook or other reliable information on the use of the car and on agricultural trips.

Paragraph 4 has been repealed by L 30.12.2013/1251 Which entered into force on 1 January 2014. The previous wording reads:

For the purposes of calculating the amount of the deduction, account shall be taken of the tax-free kilometre and the reduction referred to in Article 55 of the Law on the Taxation of Economic Income on the Income Tax Act.

Article 10f (30.12.2013/1259)

In addition to the provisions of Article 6, the employer may deduct from the provisions of Article 6 (2) to (4) of this Article (2003) Article 16 or the Law on the Development of Vocational Skills (12/06/2013) The training of an employee who has worked on the basis of the training plan referred to in Article 3, if:

(1) continuous training for at least one hour;

(2) the employer pays the employee a salary during the training period; and

(3) the employee's salary costs are not covered by the public employment and business service law; (1916/2012) Pay subsidy within the meaning of Section 1 of Chapter 7.

The amount of the training allowance shall be calculated in such a way that the average daily wage of the company's employees is multiplified by the number of days of training eligible for the training allowance, and the income thus obtained shall be divided into 2.

The average daily wage is obtained by dividing the law on the financing of unemployment benefits (185/1998) Article 19a, on the basis of the average number of employees of the tax year in the tax year on which the employer's unemployment insurance is based, and the amount thus obtained by the figure of 200. If the length of the fiscal year is different from 12 months, the corresponding figure shall be proportional to the length of the fiscal year.

The date of training shall be the day during which the training period has been at least six hours. The training day may also consist of several training courses or training courses with a combined duration of at least six hours in the tax year. In the tax year, the training allowance shall be limited to three days of training per employee.

The employer shall draw up a written report on the basis for the calculation of the training reduction and on the fulfilment of the conditions of the training reduction provided for in paragraphs 1 to 4. The report on the fulfilment of the conditions for the training reduction shall be drawn up on a per employee basis.

However, the reduction in education does not include the right to income tax (1535/1992) By the Community referred to in Articles 20 and 21, the university referred to in Article 21a, the professional university company referred to in Article 21b, and the associations and foundations. (24/05/457)

L to 52/2015 The amended paragraph shall enter into force on 1 May 2015. The previous wording reads:

However, the reduction in education does not include the right to income tax (1535/1992) By the Community referred to in Articles 20 and 21, by the university referred to in Article 21a and not by associations and foundations.

L to 1259/2013 Article 10f entered into force on 1 January 2014.

Articles 11 to 14a

Articles 11 to 14a have been repealed by L 22.12.2005/1156 .

Articles 15 to 15a

Articles 15 to 15a have been repealed by L 24.8.1990/718 .

Article 15b (22 DECEMBER 2005/1156)

Article 15b has been repealed by L 22.12.2005/1156 .

ARTICLE 16 (24.08.1990/718)

Article 16 has been repealed by L 24.8.1990/718 .

Specific provisions
ARTICLES 17 TO 18

Articles 17 to 18 have been repealed by L 30.12.1992/1541 .

§ 19 (13.12.1987)

If, after 1967, the ownership of the holding has been transferred to the new owner, the estate, the machinery, the estate, the equipment, the equipment and the equipment referred to in Article 10, The same depreciation and the same reductions as those referred to in Article 13 (1), the same reductions as the previous owner should have done.

§ 20 (22 DECEMBER 2005/1156)

§ 20 has been repealed by L 22.12.2005/1156 .

ARTICLE 21 (30.12.1999/EC)

The profits resulting from the transfer of the farm or part thereof shall be taxed as provided for in the Income Tax Act.

§ 22

The provisions of this law do not apply to municipal taxation in the province of Åland.

In the event of the adoption of the necessary provisions in the Åland legislation of the Åland Islands, the Regulation may stipulate that the law shall also enter into force in the taxation referred to in paragraph 1.

ARTICLE 23

More detailed provisions on the implementation and application of this law shall be adopted by the Regulation.

§ 24

This law is applicable for the first time in the State and municipal taxation of 1968 and repeals the Law of 11 December 1933 on the taxation of income from agricultural property in cities and shops (105/1999) And of the Law of 22 October 1943 on certain measures for the reform of the reproduced forests (184/43) However, the latter law must be applied after the entry into force of this law, when the tax exemption provided for in Article 5 of the Act has begun before the entry into force of this Act.

Before the entry into force of this Act, measures may be taken to implement the law.

Entry into force and application of amending acts:

24.6.1968/374:

This law shall apply for the first time in the taxation of 1969.

30.12.1970/847:

This law shall apply for the first time in the State and municipal tax to be delivered in 1970, however, in such a way that the surfactant paid in 1969 is taxable income, irrespective of when it has been paid, and that Article 5 (1) of the Law Paragraph 8, Paragraph 7 (1) and Article 12 (2) shall apply for the first time in the 1971 State and municipal tax.

Notwithstanding the provisions laid down in Article 24 of the Income Tax Code, the Law of 22 October 1943 laying down certain measures for the reform of forests with underpaid (834/43) Provisions for the reform areas within the meaning of Article 2 (2), where the reform work has been completed in the course of 1967.

12.5.1972/373:

This law shall apply for the first time in the form of taxation provided for in 1971. In the case of taxation to be delivered to the municipalities of Enontekiö, Inari and Utsjoki in 1971, the tax boards of these municipalities are to be drawn up immediately after the entry into force of this law on the basis of a forest land yield base and, in such cases, must comply with the provisions of the tax law 68 Is provided for in Article 2.

15 JUNE 1973/509:

This law shall apply for the first time in the taxation of 1973.

21.12.197975:

This Act shall enter into force on 1 January 1980.

This law applies for the first time in the taxation of 1980. The Law does not apply to forest regeneration areas where the regeneration of the forest has taken place without natural regeneration, or where the logging or other logging activities designed for natural regeneration have been carried out prior to the year. 1975 or forest cultivation took place before 1976. Article 15 shall apply before the entry into force of this Act, where the tax exemption referred to in that Article has started before the entry into force of this Act.

By way of derogation from Article 16 (1), the tax reduction referred to in Article 15a shall be granted in respect of areas of forest regeneration which have been proven to have been felled for the purpose of natural regeneration between 1975 and 1979.

19.12.1980/847:

This law shall apply for the first time in the taxation provided for in 1981.

27.11.1981/794:

This Act shall enter into force on 1 January 1982. It shall apply for the first time in the taxation of 1982.

However, Article 10 (3) of the previous version of Article 10 shall apply to the depreciation of cryptographers made before the entry into force of this Act.

HE 132/81, yyyy. 60/81, svk.M. 119/81

30.4.1982/303:

This Act shall enter into force on 1 June 1982. It shall apply for the first time in the taxation of 1982.

HE 141/81, yyyy. 9/82, svk.M. 26/82

23.12.1982/1035

This Act shall enter into force on 1 January 1983.

HE 236/82, yyyy. 92/82, the svk.M. 219/82

2.12.1983/900:

This Act shall enter into force on 1 January 1984. It shall apply for the first time in the taxation of 1984.

HE 70/83, yyyy. 33/83, svk.M. 67/83, svk.M. 33a/83

24.5.1985/408:

This Act shall enter into force on 1 June 1985.

HE 31/85, yyyy. 11/85, svk.M. 33/85

13.12.19851:

This Act shall enter into force on 1 January 1986. It shall apply for the first time in the taxation of 1986.

Before the entry into force of this Act, the Court of Justice shall apply Article 13, as referred to in the law of 15 December 1967 (543/67) .

HE 121/85, yyyy. 57/85, svk.M. 135/85

20.12.1985/1039:

This Act shall enter into force on 1 January 1986. It shall apply for the first time in the taxable amount to be delivered from the entry into force of the law.

HE 116/85, mmet. 88/85, svk.m. 187/85

11.07.1986/543:

This Act shall enter into force on 1 August 1986. It shall apply for the first time in the taxable amount to be delivered in 1985. For the purposes of the law, account shall be taken of forest destruction since 1984.

HE 72/86, yyyy. 27/86, svk.M. 71/86

13.02.1987/13:

This Act shall enter into force on 1 March 1987. It shall apply to the forest damage that has occurred during or after the entry into force of the law. However, at the request of the taxable person, under this Act, a period of exemption from the maximum tax exemption for a period of 15 years under the provisions in force before this law may be extended by virtue of this law. For destruction. The extension of the tax exemption period in these cases requires the taxable person to have been eligible for the concession until 1986. The taxable person shall also, where appropriate, provide the tax authorities with an explanation of the matters affecting the granting of the tax relief.

HE 244/86, yyyy. 101/86, svk.m. 232/86

29.12.1988/1235:

This Act shall enter into force on 1 January 1990 and shall apply for the first time in the taxable amount to be delivered in 1990.

HE 112/88, svk.M. 206/88, yyyy. 84/88, yyyy. 84/88

29.12.1988/1250:

This Act shall enter into force on 1 January 1989. The law is applicable in the taxable amount for 1989. The decision of the State Council of 19 May 1988 on the (445/86) The amount paid after the entry into force of the law is not subject to taxable income in the taxable income of 1989.

Article 11 (1) (2) and (3) shall apply if the forest tax figures or the tax cubic metre are changed in 1989.

Article 15 (2) of the Law on Income Tax Law does not apply in 1989, however, in such a way that, before the entry into force of this Act, the provisions of Article 15 (2) and the provisions of Article 16 of the Income Tax Code are applicable before the entry into force of this Act in 1989. The Law of December 1979 (975/79) .

HE 111/88, mmet miet. 83/88, svk.M. 205/88

24.8.1990/718:

This Act shall enter into force on 1 January 1991. The first application of Article 11 (1) (2) and (3) of Article 11 (1) shall apply for the first time in the case of forest tax figures or the structure of the tax cubic metre from the date of entry into force of this Act. After.

By way of derogation from the provisions of Article 11 (1) (2) and (3), an estimate of the increase in taxation and an assessment of the structure of the tax cubic metre shall be applied for the first time to an eighth inventory of the country's forests. In connection with the introduction of data.

Paragraph 3 has been abrogated with L 22.12.2005/1156.

Paragraph 4 has been abrogated with L 22.12.2005/1156.

Paragraph 5 has been abrogated with L 22.12.2005/1156.

Paragraph 6 has been abrogated with L 22.12.2005/1156.

In accordance with Article 13 (4), which was in force before the entry into force of this Act, the resulting reduction shall be taken into account as expenditure under Article 13 (1) of this Law.

This law shall apply to the minimum number of hectares of woodland in a single area of half a hectare set up in 1991 or after, together with the nursery rhymes set up prior to 1991, to which the farm economy Article 14a of the Income Tax Act, as laid down in the Law of 24 August 1990 (718/90) And, under Article 3 (3) of the Statute of the Court of Justice, tax exemption may be granted on the basis of the consolidation of the guarantee. (30.12.1991/16)

HE 64/90, yyyy. 25/90, svk.M. 82/90

30.12.1991/1674:

This Act shall enter into force on 1 January 1992 and shall apply for the first time in the taxation of 1991.

HE 207/91, yyyy. 61/91

30.12.1992/1541:

This Act shall enter into force on 1 January 1993. It shall apply for the first time in the tax in 1993, with the exceptions mentioned below.

Before the entry into force of this Act, the provisions in force before the entry into force of this Act shall apply:

Article 6 (1) (9), as amended before the date of entry into force of this Act, shall apply to a forest owner who, under this law, is taxed on the clean result of forestry.

In the case of agricultural buildings and structures which are deducted as a result of tax deductions from 1993 to be deducted, the total amount of indemnification costs shall not exceed 6 000 marks.

THEY 204/92 , VaVM 77/92

12.11.1993/936

This Act shall enter into force on 1 December 1993.

The law applies for the first time in the taxable amount to be delivered in 1993.

THEY 118/93 , VaVM 37/93

12.11.1993/98:

This Act shall enter into force on 1 January 1994.

The law shall apply for the first time in the taxation provided for in 1994.

Before the entry into force of this Act, Articles 9 (2) and 10 (3) shall apply to depreciation of structures and other assets acquired in order to prevent deterioration of water and external air pollution.

THEY 133/93 , VaVM 38/93

4.11.1994/956:

This Act shall enter into force on 1 December 1994.

The law shall apply for the first time in the taxation provided for in 1994.

THEY 150/94 , VaVM 41/94

27 OCTOBER 1995/1204:

This Act shall enter into force on 1 November 1995.

The law shall apply for the first time in the taxation of 1995.

THEY 60/95 , VaVM 9/95, EV 50/95

8.12.1995/1394:

This Act shall enter into force on 1 January 1996 and shall be valid until the end of 1998.

THEY 165/95 , VaVM 32/95, EV 105/95

9 OCTOBER 1998/99:

This Act shall enter into force on 1 January 1999. The law applies for the first time in the taxable amount for 1998.

THEY 69/1998 , VaVM 23/1998, EV 91/1998

29.10.1999/98:

This Act shall enter into force on 1 November 1999.

The law applies for the first time in the taxable amount for 1999.

THEY 42/1999 , VaVM 8/1999, EV 38/1999

21.12.2000/1169:

This Act shall enter into force on 1 January 2001. The law applies for the first time in the taxable amount for 2001.

THEY 172/2000 , VaVM 39/2000, EV 204/2000

29.6.2001/575:

This Act shall enter into force on 1 July 2001.

The law applies for the first time in the taxable amount for 2001.

THEY 27/2001 , VaVM 7/2001, EV

26.10.2001/8:

This Act shall enter into force on 1 January 2002.

The law shall apply for the first time in the taxable amount to be delivered in 2002.

THEY 91/2001 , VaVM 12/2001, EV 101/2001

30.11.2001/1099:

This Act shall enter into force on 1 December 2001.

The law applies for the first time in the taxable amount for 2001.

However, in the case of the 2001 tax, the amount of the reduction in the conversion rate is 900 marks per hectare per hectare, 1 800 marks per hectare in sowing areas, 3,500 marks per hectare in planting areas and the amount of the reduction in the minimum guaranteed quantity. 900 marks per hectare.

THEY 163/2001 , VaVM 24/2001, EV 154/2001

24.10.2003/869:

This Act shall enter into force on 1 November 2003.

The law shall apply for the first time in the taxable amount for the year 2003.

THEY 36/2003 , VaVM 10/2003, EV 23/2003

30.07.2004/718:

This Act shall enter into force on 15 August 2004.

The law shall apply for the first time in the tax treatment provided for in 2005. However, dividends and dividends, as referred to in Article 5 (1) (14), are subject to a tax rate of 57 % for 2005.

THEY 92/2004 , VaVM 12/2004, EV 117/2004

20 MAY 2005 335:

This Act shall enter into force on 1 June 2005.

THEY 30/2005 , VaVM 9/2005 EV 44/2005

14.10.2005:

This Act shall enter into force on 1 November 2005.

The law shall apply for the first time in the tax treatment provided for in 2005.

THEY 105/2005 , VaVM 19/2005, EV 109/2005

22.12.2005/1135:

This Act shall enter into force on 1 January 2006.

The law shall apply for the first time in the taxable amount for the year 2006.

IN 187/2005 , VaVM 40/2005 EV 190/2005

22.12.2005, P.

This Act shall enter into force on 1 January 2006.

THEY 212/2005 , VaVM 43/2005 EV 215/2005

30.12.2008/1088:

This Act shall enter into force on 1 January 2009.

THEY 206/2008 , VaVM 32/2008, EV 205/2008

11.06.2010/507

This Act shall enter into force on 1 September 2010.

THEY 288/2009 , VaVM 12/2010, EV 37/2010

31.8.2012/491:

This Act shall enter into force on 1 January 2013.

THEY 28/2012 , VaVM 14/2012, EV 66/2012

14.12.2012:

This Act shall enter into force on 1 January 2013.

THEY 88/2012 , VaVM 28/2012, EV 127/2012

ON 30 DECEMBER 2013:

This Act shall enter into force on 1 January 2014.

The law applies for the first time in the form of taxation for the year 2014.

The law shall apply to the allocation of funds from the free equity fund on or after 1 January 2014. However, in so far as the allocation of funds includes capital investments made before the entry into force of the law, Article 5 (15) shall, for the first time, apply to the assets of a non-listed company which was received on 1 January 2016.

THEY 185/2013 , VaVM 32/2013, EV 221/2013

ON 30 DECEMBER 2013:

This Act shall enter into force on 1 January 2014.

THEY 105/2013 , THEY 181/2013 , VaVM 22/2013, EV 148/2013

12:30 TO 12:30:

This Act shall enter into force on 1 January 2014.

The law applies for the first time in the tax year for the tax year 2014.

THEY 95/2013 , VaVM 30/2013, EV 188/2013

ON 30 DECEMBER 2011,

This Act shall enter into force on 1 January 2015.

The law shall apply for the first time in the tax treatment provided for in 2015.

THEY 130/2014 , VaVM 32/2014, EV 209/2014

24.4.2015/45:

This Act shall enter into force on 1 May 2015.

The law shall apply for the first time in the tax year 2015.

THEY 365/2014 , VaVM 47/2014, EV 349/2014