The Farm Economy Of The Income Tax Act

Original Language Title: Maatilatalouden tuloverolaki

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1967/19670543

In accordance with the decision of the Parliament, provides for: General provisions § 1 (30.12.1992/1541) the result will be calculated upon delivery to the State in the manner provided for in this Act and kunnallisverotusta.
The result of the distribution of the estate, the natural and agricultural capital income and earning income, as well as the reduction of the income tax Act provides for the loss (1535/92).
Sales of the income tax Act provides for the taxation of income.

4 article was repealed on 22 December 2005 L:lla/1156.



2 section (30.12.1992/1541) Agriculture means actual erikoismaataloutta or agriculture and a country-or in other activities related to forestry, which is not to be considered a different movement.
On the farm, for the purposes of this Act an independent economic entity, which is practiced in a country or in forestry.


section 3 of the result in agriculture (30.12.1992/1541) is calculated by subtracting the interest on the debt of agricultural pure income from agriculture due to both the index and exchange rate losses.
Agricultural clean input is read from the agricultural income in the total amount of agricultural puhtaitten of all agricultural holdings. The input is read from the forestry and forestry a clean carrier for the total income of all agricultural holdings, forestry puhtaitten.
The outcome of the agriculture is not, however, be excluded under section 5 of the 5 and 11, the proceeds of the land referred to in the materials. For the purpose of agriculture is also deducted from the retention of the start-up of the above about how to obtain the revenue or expenditure or liabilities associated with interest rates.


Section 4 of the agricultural clean inlets (24.8.1990/718) from the tax year the income in agriculture is agriculture in the tax year the income from the underlying securities or the cash rahanarvoisena about how to obtain the retention caused by the expenditure and income, or the difference. (30.12.1992/1541)
Agriculture as taxable income of the taxpayer and his family for a further list of excluded sales of the actual price of the agricultural products and garden products. (30.12.1992/1541)
The activities referred to in subparagraph (1) of the taxable person, since private-sector consumption, as referred to in paragraph 2, the property shall be deemed equivalent to the amount of the original cost of the asset or the lower inventories as taxable supply.


section 5 of the Above in section 4 of the agricultural tax year taxable income referred to are, inter alia: 1) agricultural and horticultural products, including domestic animals, the transfer rates and other offsets, as well as the rest of the crop, and steal, and received, insurance, and other types of remuneration, however, so that when an integral part of the domestic animals are sold or lost during the fiscal year, shall be allocated by a taxable person or the transfer rates obtained from the compensation appropriate, in equal instalments over the next two fiscal years, and the tax income for the tax year;
construction of the building, 2) agriculture or its part of the transfer rates, as well as injury, insurance, and other types of remuneration; in the context of the transfer of the holding or part of it, however, also of the buildings and structures from being taxed within the meaning of article 21; (30.12.1992/1541) 3) machines, equipment and devices the supply rates and other offsets, as well as injury, insurance, and other types of remuneration, the fact remains that such machinery, plant and equipment, the acquisition costs must be deducted from the compensation in the form of, and should be recognised as income in the manner laid down in article 8;
4) agriculture grants received and compensation, with the exception of the renovation and the grubbing-up premiums and other comparable land improvement grants; the acquisition of machinery, equipment and appliances or revitalisation for the grants received and compensation, however, is recognized in article 8 and article 10 of the drainage of the grants in the prescribed manner, as well as for the acquisition of buildings and constructions and perusparannuksiin grants received by reducing them to the corresponding contract or perusparannusmenoista; (30.12.1992/1541) 5), on the holding of clay on clay soil, turf, jäkälästä, and the rest received the transfer rates and other offsets, as well as injury, insurance, and other types of remuneration;
6) holding the products prices and the establishment of the land-or to be conducted concerning the activities of the forestry in the context of compensation, if the rest of the establishment or activity is not to be regarded as different;
7) the prices of the products obtained by fishing and hunting;
8) machinery, plant and equipment of the horses, as well as other production equipment rentals and other operating expenses, as well as from the taxable person and the country-or for the use of compensation of employees in the context of the work of the salaries and other compensation received, however, so that the taxpayer's use of horses or a tractor in the forest and under the supervision of the management and the other of another, shall be deemed as received in Exchange for the use of, or the tractor if displayed, 50% of the work mentioned in the kokonaisansiosta and kokonaisansiosta from the rest of the work actually took as a personal income to be taxable as a reward; (30.12.1970/847) 9) mode, the building received the part and the farm rent, and other types of remuneration;
the prices of purchased agricultural supplies out of 10);
the income of the taxpayer to another 11) uses the entry of agricultural and horticultural products, as well as the holding of the gravel, clay, soil, peat, Lichen and other inventories at the time of the transfer;
the income of the taxpayer to another to perform two 12) concerning the taxation of property other than that referred to in paragraph 11, without removing the part of the purchase price; (24.8.1990/718) 13) paragraph repealed by L:lla 30.12.1992/1541.

14) of the assets in the interest of agriculture, 25% of the share of non-publicly-traded of 33 (e) of the income tax act has been received of the surplus referred to in this article that the surplus quantity referred to in article 17, for a refund, with the exception of up to € 5 000 in so far as the taxable person for personal capital income of such a surplus does not exceed EUR 5 000 and 75% of 75% of that for non-publicly-traded company dividend received 85% of the publicly-traded company, the dividend has been received and publicly-traded share of 33 (e) of the income tax act has been received of the surplus referred to in this article, with the exception of refund of the surplus referred to in paragraph 17, above, however, the community received the dividends and the supply, as income from business activities tax (360/1968), 6 (a) and 6 (d) of section; (30.12.2014/1401)

L:lla 1401/2014 the entry into force of the amended paragraph 14 became 1.1.2015. The previous wording: 14) of the assets in the interest of agriculture, 75% of the dividend received from a non-publicly-traded company, 85 percent of the publicly-traded company dividend has been received, the income tax Act, section 33 (d) of the supply referred to in that paragraph as the law as well as the contributions of the community to be received by the dividends and the taxation law as income from business activities (360/1968), provides in article 6 (a); (30.12.2013/1239)

L:lla 1239/2013, the entry into force of the amended paragraph 14 became 1.1.2014. The previous wording: 14) the interest generated by the farm economy of the assets, as well as 70% of the dividends and the production of such property of the income tax Act, section 33 (d) of the payments referred to in the said paragraph as law as well as the contributions of the community to be received by the dividends and the taxation law as income from business activities (360/1968), provides in article 6 (a). (noon/718) 15) 33 (a) of the income tax Act, section 33 (b) and section intended for the dividend to be considered free equity the Fund received from the distribution; varojenjakoon 45 (a) of the income tax act shall apply to the section, subsection, subject to the provisions of paragraph 14 of this dividend; (30.12.2014/1401)

L:lla 1401/2014 the entry into force of the amended paragraph 15 became 1.1.2015. The previous wording reads: 15) 33 (a) of the income tax Act, section 33 (b) and section intended for the dividend to be considered free equity the Fund received from the distribution; varojenjakoon 45 (a) of the income tax act shall apply to the section subject to the provisions of paragraph 14 of this article. (30.12.2013/1239)

L:lla 1239/13 added 15 came into force 1.1.2014.

16) of the income tax Act, section 33 (f) the quantities distilled with aid as referred to in sub-section (1), be considered free equity the Fund received from the distribution; varojenjakoon shall apply to the section 33 (f) of the income tax Act, and (3) subject to the provisions of paragraph 14 of this article, what of the surplus; (30.12.2014/1401)

L:lla 1401/2014 added 16 1.1.2015 came into force.

17) taxation on the income obtained from the cooperative act in section 18 of the workers ' Statute for cooperative certified surplus. (30.12.2014/1401)

L:lla 1401/2014 added 17 1.1.2015 came into force.


If the taxable person to continue the farm agriculture and build a new building or structure, or to repair a damaged building or edifice, the transfer rates, as well as injury, insurance, and other types of remuneration should be recognised as income, part of the amount corresponding to the cost of the acquisition, with the exception of poistamatonta, by reducing them to a new or revised in the award of procurement or a building or structure perusparannusmenoista. If the building or structure from the disposal price or damage, insurance and any other consideration, is not recognized in the fiscal year concerned, as specified above, the date on which the building or structure, you have been handed over, destroyed or damaged and the three following tax year, read out the price or remuneration, or the tulouttamatta missed out on part of the income of the fiscal year, during which it would be no later than have been to reduce the contract-or perusparannusmenoista. (30.12.1970/847) section 6 of the Above about how to obtain the entry referred to in section 4 or the retention of the start-up costs are tax deductible, inter alia: (30.12.1970/847) 1) of people who have worked in agriculture for people in cash salaries, their pensions and their families and service grants, as well as workers and their dependents pensions, sickness compensation, disability compensation and other rights, such as the Organization of the resulting from insurance and other payments, the taxable person and the members of his family for the compulsory pension insurance payments the accident insurance law, agricultural entrepreneurs (1026/81) and on the basis of the fees paid to the farmers ' Social Insurance Act (459/69) group life insurance as well as the taxable person referred to in the family's salary and other benefits within the limits laid down in article 7; (24.8.1990/718) 2) for the purposes of agriculture acquired seed, fertilizer, soil improvement and plant protection products, animal feed, fuel and lubricants, as well as the cost of electricity;
3) for agriculture and domestic animals acquired acquisition costs;
4) present on the holding for the buildings and constructions, machinery, equipment and accessories used in agriculture, and ditches, bridges, dams and other items-and perusparannusmenot, paragraph 7, of the subject; (30.12.1970/847) 5) livestock and soil fertility research and medicine, as well as any other-a result of the expenditure;
6) present on the holding for the buildings and the rest of the insurance premiums for agricultural property, as provided for by article 7 of the exceptions; (15.6.1973/509) 7) present on the holding for the machinery used in agriculture, buildings and structures, equipment, appliances, ditches, bridges, fences, road repair and maintenance, as well as any other expenditure caused by exceptions laid down in article 7; (15.6.1973/509) 8) holding of lighting, heating and other such expenses as provided for by article 7 of the exceptions; (15.6.1973/509) 9) on its own forest for agricultural purposes other than for the construction of buildings or structures for agricultural production or repair of the monetary values of the timber carrier, or the higher the supply price for the second income source tax question to be read; (30.12.1992/1541) 10) agricultural land, buildings, equipment, machinery and equipment, as well as other production equipment rentals.
11) member of the labour market; as well as the (24.8.1990/718) taxable income from another source from 12) concerning the taxation of agricultural property in the purchase price or part of it without a higher price in another income source, the amount of the donation tax question, however, that the views of the taxpayer from a source of income for agriculture, the cost of which shall be deemed the cost of forest or forest inventories; as well as (30 December 2008/1088) 13) property tax in so far as it is the property of agriculture; as well as (31 August 2012/491) 14) yleisradioverosta Act (484/2012) carried out pursuant to the community yleisradiovero. (31 August 2012/491)
The expenditure referred to in paragraph 1 shall be deducted from the tax on the income of the year, during which they have been carried out, however, that the animals referred to in paragraph 3, if the taxable person shall be deducted from the cost of purchase of one of the most vuotuisin exclusions, in three years, and the award of procurement referred to in paragraph 4 and perusparannusmenot, as well as for these purposes in accordance with paragraph 9 of its own part of the timber used for the collection of prices as provided for in articles 8 to 10.
If the payment of the expenditure referred to in subparagraph (1) of the Bill of Exchange, the cost of the Bill of Exchange by the amount of money you will be read in, the date on which the taxable person is a bill of exchange accepted. (27.11.1981/794), paragraph 7, of the Deductible expenses are: 1) the salaries, pensions and other benefits, which the taxable person carried out their mates, or a child or other family members, which is the beginning of the year have not been met prior to the tax for 14 years, and, if the taxable person's estate, surviving spouse and to a shareholder or a shareholder of the child, which is the beginning of the year have not been met prior to the tax for 14 years; (30.12.1970/847) 2) a taxable person or his family residence or otherwise, their yksityistaloudessaan of the building, structure or part of the expenditure incurred, including the acquisition-and perusparannusmenot, as well as heating costs; (15.6.1973/509) of agricultural products carried out 3) fringe benefits;

(4) is repealed on 22 December 2005 L:lla/1156.

5) a taxable person or his family, the General organisation of the work done for the benefit of the result; as well as (30.12.1992/1541) 6) in fines, penalties and other sanktionluonteiset penalties. (on 22 December 2005/11), section 8, of machinery, equipment and accessories, with the probable economic lifetime of which does not exceed three years, the cost of the acquisition will be reduced as a whole you during the tax year, the date on which it has been carried out.
Other than as referred to in sub-section 1, the cost of purchase of machinery, equipment and accessories shall be reduced by spending the rest of exclusions, to be concluded.
The balance of expenditure during the tax year of the use of the machines, as well as acquisition of furniture and equipment in the past to use to take over the hiring-out of furniture and equipment of the machines, the sum of acquisition costs less any machines, plant and equipment during the tax year of the transfer from the prices and other offsets, as well as injury, insurance and other benefits, and the purchase of machines, equipment and accessories, and perusparannuksiin by grants. (24.8.1990/718)
The amount of the depreciation for the fiscal year shall not be more than 25% of the spending the rest. If so then the calculated depreciation will be less than 10% at the end of the tax year of the fiscal year and the three preceding tax years, use of the machines, the total number of acquisition of furniture and equipment, however, the latter is the depreciation rate. (24.8.1990/718)
The calculation of the balance of expenditure without detracting from the left part of the machines, equipment and devices, as well as from the delivery prices and other remuneration paid to the injury, insurance, and other such allowances are considered as taxable income in the tax year.
If the taxable person proves that everything in the sum of the fair values of assets referred to in the article is at the end of the tax year of the reduction in the value of the property, in the case of destruction, damage, or for any other reason less than declining-balance depreciation, which was the subject of a tax year, will be spending the rest of to do that kind of additional depreciation, which lowers the cost elements of the balance of the amount.
The purchase price is also considered as machines, equipment and devices, perusparannusmenoja.


section 9 (30.12.1970/847) Building and construction cost including the building and construction of section 6 of the perusparannusmenot referred to in paragraph 4, shall be reduced by the portion of the cost of acquisition, subject to deleting the deletions.
The amount of the depreciation for the fiscal year shall not exceed the following levels: 1) at a rate of 10% of the undepreciated residual value of the acquisition cost of the building;
2) 6% residential, commercial or other comparable to those of the building of the undepreciated residual value of the acquisition;
3) 20% of the plant room and the rest of the light structure of the undepreciated residual value of the acquisition; as well as 4) 25% of the water pollution and the outside air, so as to prevent contamination of the undepreciated residual value of the acquisition cost of the acquired facilities.
(12 November 1993/937)
If the taxable person proves that in the fair value of a building or structure referred to in the article is at the end of the tax year of the reduction in the value of the property; in the case of destruction, damage, or for any other reason it is part of the lower poistamatonta acquisition, the acquisition cost to do that kind of additional depreciation, which lowers the cost of the acquisition part of the fair value of the undeleted.
Of the building or structure to agriculture, to a maximum of EUR 1 000 the amount of the undepreciated acquisition cost shall be reduced by time on a straight line. (26 October 2001/899), section 10 of the password in the ditches, bridges, dams and other acquisition costs, which are not on the basis of the other provisions have been deducted, shall be reduced by spending the rest of exclusions, to be concluded.
During the tax year of declining-balance is the secret of ditches, bridges, dams and other items, as well as in the past, the construction of dams, ditches, bridges of the password and the other to take over the goods to the loading for acquisition costs minus the total drainage of the dams, bridges, and other assets during the tax year of the transfer from the prices and other offsets, as well as injury, insurance and other benefits plus drainage grants.

The amount of the depreciation for the fiscal year may not exceed 10% of the spending the rest. However, the depreciation shall be secret ditches up to 20% of the water pollution and to prevent contamination of the ambient air and the acquired assets depreciation amount shall not exceed 25% of the spending the rest. (12 November 1993/937)
The purchase price is also considered a secret ditches, bridges, dams and other commodity perusparannusmenoja.

5 article has been repealed L:lla 30.12.1992/1541.



section 10 (a) (29 June 2001/575) a taxable person may deduct its agricultural pure income tax returns of the farm (alignment). The amount of the Equalization reserve is less than or equal to 40% of the farm agricultural pure income before making your reduction, up to a maximum of EUR 13 500. Less than 800 Euro alignment will not be allowed to do. The calculation of the amount of the Equalization reserve shall be left full of hundreds of euros in excess of. (26 October 2001/899)
The alignment of the reservation is to be read in the farm of agriculture as taxable income or to be used in the said article 10 (b) of the property to cover the purchase and no later than the third year of the perusparannusmenojen the end of the tax year of the tax, from which the alignment of the tax declaration submitted to this reservation has been made. In the past was a booking for later on.
The compensatory arrangement covered all or part of the expenditure is not deductible.


section 10 (b) alignment of the reserve (24.8.1990/718) may be used for the next agricultural property-and perusparannusmenoihin: 1) as referred to in article 8 (2) of the machines, equipment and devices;
2) 9 section buildings and facilities; as well as 3) password in the ditches, bridges, dams and other such as referred to in article 10 (1), plant and equipment.
The reserve is to be used for the alignment of procurement referred to in paragraph 1, the date when the asset is acquired in the tax year, you, and the date on which the basic improvement in the tax year, you perusparannusmenoihin have been carried out. The reserve is to be used for the alignment of procurement referred to in paragraphs 2 and 3, and perusparannusmenoihin you in the tax year in which the asset's construction work is started or completed.


section 10 c (24.8.1990/718) If the taxable person has not submitted an explanation for using compensatory reserve reading as income or 10 (a) and 10 (b) alignment of the paragraph, to read the farm agriculture booking as taxable income in the tax year in which you it would be the latest had to be read in as income, or used in other ways. (30.12.1992/1541)
The alignment of the taxable person have ended their unused reservations are attributed to the tax year taxable income, the date on which he is stopped in the agricultural business. Reservations are not, however, be excluded as income to the taxpayer, if the taxpayer's death, the estate, which is taxed as a separate taxable person, to continue farming.


10 (d) of section (30.12.1992/1541) Agricultural pure income shall be reduced by the interest on the debt, as well as agriculture, due to the index and exchange rate losses.


Article 10 (e) (21.12.2000/1169), agriculturist be in addition to the section 6 of the Act provides: 1) of the income tax Act, the tax administration under article 73 adopted by the maximum amount of the money received from the tax free day traveling more and increased the difference between the cost of living caused by traveling more; and 2) according to the above decision of the tax administration of the calculated tax amount of the free mileage allowance and agricultural resources of the private car from making the trip to the difference between the expenditure incurred in relation to agriculture.
(14.12.2012/790)
On a business trip, you are referring to the distance of the agriculturist temporarily makes the agriculture-related activities beyond its legitimate interests of the rightholder. To make the reduction shall apply mutatis mutandis to the tax administration of the income tax Act, section 73 of the decision issued by the criteria under paragraph 2. (11 June 2010/507)
The deduction provided for in paragraph 1 shall be conditional on the logbook or other reliable clarification on car use and agriculture.

4 this article is repealed by L:lla 30.12.2013/1251 1.1.2014, which came into force. The previous wording: the calculation of the amount of the Deduction must be taken into account under section 73 of the income tax Act, the tax paid on the basis of the free mileage allowance and income tax law on the reduction referred to in article 55.



Article 10 (f) (30.12.2013/1259) the employer shall, in addition to what is provided for in article 6, under paragraph 2 to 4 of this article to reduce the defendant's cooperation in enterprises, the law on the reduction of education (334/2007) in section 16, or the development of the professional skills of the economically supported amending the law (11/13) the training referred to in paragraph 3 of the plan, which has been working in agriculture for the employee, based on the training, if: 1) training will last for a continuous period of at least one hour;
2) that the employer contributes toward the employee's salary for the period of education; the cost of the employee's salary and 3) is not granted to public labour and business in the fiscal year concerned service (916/2012) referred to in article 1 of Chapter 7 of the salary support.
The amount of the reduction shall be calculated in such a way that the training of employees in the company, the average day salary multiplied by the number of days of training, and training in respect of which VAT is deductible from the income is divided by 2.
The average daily wage shall be obtained by dividing the financing of unemployment benefits (555/1998), in accordance with article 19 (a) the employer's unemployment insurance payroll tax year the payment is based on the fiscal year by the average number of employees and the quotient thus obtained's 200. If the length of the tax year is different from the 12 to the divisor to be used, shall be related to the above mentioned number the length of the tax year.
Training day is considered to be the date on which the duration of the education and training of at least six hours. Training day may also consist of a number of training or training period, with a total duration of at least six hours during the tax year. A reduction in the tax year the education entitles a maximum of three training days per employee.
The employer shall draw up a written report of the calculation of the deductible proportion of training and training laid down in paragraph 1 to 4 of the fulfilment of the conditions of the reduction. Report on the fulfilment of the conditions of the deductible proportion shall be drawn up of training per worker.
It is not, however, the right to education to a reduction of the income tax Act (1535/1992), as referred to in articles 20 and 21 of the community, within the meaning of article 21 (a) of the University, within the meaning of article 21 (b), ammattikorkeakouluosakeyhtiöllä and the associations and foundations. (24.4.2015/457)

L:lla 457/2015 modified 6 article shall enter into force on the 1.5.2015. The previous wording: it is not, however, the right to Education to a reduction of the income tax Act (1535/1992), as referred to in articles 20 and 21 of the community, as referred to in article 21 (a) in college and not to associations and foundations.

L:lla 1259/2013 added 10 (f) the section came into force 1.1.2014.



11-14 (a) in section 11-14 (a) of section L:lla is repealed on 22 December 2005/1156.




15-15 (a) in section 15-15 (a) in the section has been repealed L:lla 24.8.1990/718.




15 (b) of section (22 December 2005/1156) 15 (b) of section L:lla is repealed on 22 December 2005/1156.


section 16 (24.8.1990/718) section 16 is repealed by L:lla 24.8.1990/718.


Specific provisions for 17-18 section 18 is repealed section 17 L:lla 30.12.1992/1541.




section 19 (13.12.1985/941) If the ownership of the farm has since 1967 as a gift, an inheritance, acquired by inheritance or moved to any other vastikkeettomalla the yield to the new owner, is this the right to make buildings, machinery, equipment and accessories, as well as the acquisition of goods referred to in article 10, and perusparannusmenoista the same depreciation as well as section 13 of the expenditure referred to in subsection (1) of the same reductions as the previous owner would have had to do.


under section 20 (on 22 December 2005/1156) section 20 is repealed on 22 December 2005 L:lla/1156.


section 21 (30.12.1992/1541) the transfer of the holding or part of the profits will be taxed in the manner provided for in the income tax act.


section 22 of this Act shall not apply to kunnallisverotukseen, in the province of the Åland Islands.
If the åland legislation provides the necessary provisions, the law may be established by regulation provide that, in the case referred to in subparagraph (1) shall enter into force also for tax purposes.


more detailed provisions on the implementation of article 23 of this law and shall be adopted for the application of the regulation.


Article 24 of this law shall apply for the first time in the State, dating back to 1968 and kunnallisverotuksessa and for the repeal of the Act of 11 December 1933 and the income from taxation of agricultural property in the cities and kauppaloissa (305/33), as well as of the law of 22 October 1943 certain measures to reform the vajatuottoisten forests (834/43), however, so that the latter, the law must be applied after the entry into force of this law, when the law of the tax referred to in article 5 of the freedom is started before the entry into force of this law.
Before the entry into force of this law may be to take the measures needed to implement the law.

The change of the date of entry into force of the acts and application: 24.6.1968/374: this law shall apply for the first time in the year 1969.




30.12.1970/847:


This law shall apply for the first time in the State, dating back to the 1970s-and kunnallisverotuksessa, however, so that dates back to 1969, surfactants alalisä paid is taxable income, regardless of when it is paid for, and that under section 5 of the Act, section 7, paragraph 1, and article 12, shall apply for the first time in the State, dating back to 1971, and kunnallisverotuksessa.
Notwithstanding the provisions of section 24 of the income tax Act, the farm economy has provided, applies to certain measures to reform the vajaatuottoisten forests on 22 October 1943 (834/43), the provisions of section 5 of the 1970 and after the security breach verotuksissa also said the reform of the areas referred to in paragraph (2), with the reform of the work have been completed during the year 1967.




12.5.1972/373: this law shall apply for the first time in the taxation year 1971. In the municipalities of Enontekiö, Inari and Utsjoki dating back to 1971, to be submitted to the authority of the boards of the local tax for taxation purposes will be made as soon as the entry into force of this law, after the return of the country to satisfy the and is a proposal for the forest in this case, in addition to comply with what the tax law provided for in paragraph 68 (a).




15.6.1973/509: this law shall apply for the first time in the taxation year 1973.




21.12.1979/975: this law shall enter into force on 1 January 1980.
This law shall apply for the first time for the year in the 1980s, for tax purposes. The law does not apply to forest regeneration in areas where natural regeneration of forest regeneration has taken place without end, for the purpose of the reform of the logging or natural was the head or else reform the head was before 1975 or the forest was until 1976. Article 15 shall apply to the law prior to the entry into force of this law, in the form of the AIDS referred to in that paragraph are moved through the tax exemption is started before the entry into force of this law.
By way of derogation from article 16, subparagraph (1) is provided for, shall be accorded a 15 (a) of the tax relief provided for in article for the natural forest regeneration in areas where the purpose of the reform was the head has a proven track record was from 1975 to 1979.




19.12.1980/847: this law shall apply for the first time in the year 1981.




27.11.1981 794: this law shall enter into force on 1 January 1982. It shall apply for the first time in the taxation year 1982.
Before the entry into force of this law, however, applies to the password in the ditches depreciation 10 section in an earlier form.
THEY 132/81, vvvk. bet. 60/81, svk. Mrs. 119/81 30.4.1982/303: this law shall enter into force on 1 June 1982. It shall apply for the first time in the taxation year 1982.
THEY 141/81, vvvk. bet. 9/82, svk. Mrs. 26/82 23.12.1982/10: this law shall enter into force on 1 January 1983.
THEY 236/82, vvvk. bet. 92/82, svk. Mrs. 219/82 2.12.1983/900: this law shall enter into force on 1 January 1984. It shall apply for the first time in the taxation year 1984.
70/83, vvvk., miet. 33/83, svk. Mrs. 67/83, svk. Mrs. 33A/83 24.5.1985/408: this law shall enter into force on 1 June 1985.
THEY'RE 31/85, vvvk. bet. 11/85, svk. Mrs. 13.12.1985/941 33/85: this law shall enter into force on 1 January 1986. It shall apply for the first time in the year 1986, for tax purposes.
Before the entry into force of this law the throughput rate of forest roads construction cost removal-the right to apply article 13, as amended, as it is the Act of 15 December 1967 (543/67).
THEY 121/85, vvvk. bet. 57/85, svk. Mrs. 135/85 of 20.12.1985/10: this law shall enter into force on 1 January 1986. It shall apply for the first time in the taxation year of the entry into force of the law.
THEY vvvk 116/85. Mrs. 88/85, svk. Mrs. 187/85 11.7.1986/543: this law shall enter into force on 1 August 1986. It shall apply for the first time in the taxation year 1985. For the purposes of the law are taken into account since the forest destruction in 1984.
THEY'RE 72/86, vvvk. bet. 27/86, svk. Mrs. 13.2.1987 71/86/131: this law shall enter into force on 1 March 1987. It applies to forest degradation, that have taken place on or after the voimaantulovuonna of the law. At the insistence of the taxpayer under this Act, may continue to be tax exempt in the region of the forest destruction in time, which is before this law, pursuant to the provisions in force at the enimmäisverovapaus stand for at least 15 years of 50% because of the destruction. The extension of the tax exemption in these cases requires that the taxable person is entitled to relief in the year 1986. Every taxable person shall also, where appropriate, the granting of the tax credit would be given to the tax authorities the information relevant to the inquiry.
THEY 244/86, vvvk. bet. 101/86, svk. Mrs. 232/86 29.12.1988/1235: this law shall enter into force on 1 January 1990, and it shall apply for the first time in 1990.
THEY'RE 112/88, svk. Mrs. 206/88, vvvk. bet. 84/88, vvvk. bet. 84A/88 29.12.1988/1250: this law shall enter into force on 1 January 1989. The applicable law of 1989 provided for tax purposes. Surface-alalisästä on the State of the Council of 19 May 1988 (445/88), after the entry into force of the laws of the paid area-alalisä is not subject to tax in the year 1989.
Article 11, paragraph 1, sub-paragraph (2) and (3) shall apply, if the structure of the tax of the tax figures or cubic metres in 1989 is amended as follows:.
The farm economy of the income tax Act, section 15 (2) shall not apply, however, in 1989, in such a way that, prior to the entry into force of this law shall apply to the ojitettuun bog in 1989 15 and to the provisions of article 16, the provisions of section as they are laid down in the Act of 21 December 1979 (975/79).
THEY'RE 111/88, vvvk. bet. 83/88, svk. Mrs. 205/88 24.8.1990/718: this law shall enter into force on 1 January 1991. The law shall apply for the first time in the tax, which dates back to 1991, section 11, subsection 1, paragraphs 2 and 3 shall apply for the first time, when the forest structure of the tax of the tax figures or cubic metres after the entry into force of this law shall be amended.
By way of derogation from the first subparagraph of article 11, paragraphs 2 and 3 are provided, for tax purposes, the task of the tax assessment and the growth of the structure of the assessment will be applied to taxable cubic metres of forest land for the first time in the eighth national forest inventory in connection with the introduction of the data.
(3) was repealed on 22 December 2005 L:lla/1156.
4 article was repealed on 22 December 2005 L:lla/1156.
5 article has been repealed on 22 December 2005 L:lla/1156.
6 article was repealed on 22 December 2005 L:lla/1156.
Before the entry into force of this law, section 13 of the force according to paragraph 4, taking into account the acceptability of a reduction of this law formed 13 in accordance with the first subparagraph of article thereafter.
This law shall apply to the single area of at least a half-acre or less references to the woodland planting, which was founded in 1991, as well as the established planting prior to 1991, for whom the farm economy of the income tax Act, section 14 (a), as amended by the Act of 24 August 1990 (718/90), and the entry into force of the provision of the laws of the latter, pursuant to subparagraph (3) may be granted on the basis of the stabilization of the tax exemption of young stands. (30.12.1991/1674)
THEY'RE 64/90, vvvk. bet. 25/90, svk. Mrs. 82/90 30.12.1991/1674: this law shall enter into force on 1 January 1992 and it shall apply for the first time in the tax, which dates back to 1991.
THEY 207/91, vvvk. bet. 61/91 30.12.1992/1541: this law shall enter into force on 1 January 1993. It shall apply for the first time in the year 1993 for tax purposes except as set forth below.
Supplies that have occurred prior to the entry into force of this law shall be applied prior to the entry into force of this law, the provisions in force in a forest owner, you will be taxed according to the forestry law of pure print, under section 6 shall apply paragraph 9 as amended before the entry into force of this law in the tax to be deducted for the year 1993 in the form of agricultural farm buildings and single installations, the total number of undeleted acquisition must not be more than 6 000 marks.
THEY 204/92, 12 November 1993, Staub 77/92/9: this law shall enter into force on 1 December 1993.
The law shall apply for the first time in the tax year 1993.
THEY 118/93, Staub 37/93, 12 November 1993/937: this law shall enter into force on 1 January 1994.
The law shall apply for the first time in 1994 for tax purposes.
Before the entry into force of this law in order to prevent the pollution of the atmospheric pollution of the waterways and the provision of other acquired assets depreciation applies to article 9 and 10 section in their previous format.
THEY 133/93, 38/93 4.11.1994 Staub/956: this law shall enter into force on 1 December 1994.

The law shall apply for the first time in 1994 for tax purposes.
THEY'RE 150/94, Staub 41/94 27.10.1995/1204: this law shall enter into force on 1 November 1995.
The law shall apply for the first time in the taxation year 1995.
THEY'RE 60/95, Staub 9/95, 50/95 8.12.1995 EV/1394: this law shall enter into force on 1 January 1996 and is valid for one year and the end of 1998.
THEY'RE 165/95, Staub 32/105/95 95, EV Strasbourg/726: this law shall enter into force on 1 January 1999. The law shall apply for the first time in the taxation year 1998.
THEY 69/1998, Staub 23/1998, EV 91/1998 on October 29, 1999/982: this law shall enter into force on 1 November 1999.
The law shall apply for the first time in the tax year 1999.
THEY'RE 42/1999, Staub 8/1999/38/1999, 21.12.2000, EV 1169: this law shall enter into force on 1 January 2001. The law shall apply for the first time in the year 2001 for tax purposes.
THEY 172/2000, Staub 39/2000, EV 204/2000 29 June 2001/575: this law shall enter into force on 1 July 2001.
The law shall apply for the first time in the year 2001 for tax purposes.
THEY'RE 27/2001, Staub 7/2001, 26 October 2001, 74/2001/899 EV: this law shall enter into force on 1 January 2002.
The law shall apply for the first time in 2002 for tax purposes.
THEY 91/2001, Staub 12/2001 30 November 2001/101/2001, EV 1099: this law shall enter into force on 1 December 2001.
The law shall apply for the first time in the year 2001 for tax purposes.
The amount of the reduction in the tax reform for the year 2001, however, the reform of the natural area of the 900 mark per hectare per year, sowing areas 1 800 marks per hectare, planting areas, the amount of the reduction of the per hectare yield 3 500 $ $ 900 per hectare per year.
THEY'RE 163/2001, Staub 24/2001, EV 154/2001 on 24 October 2003/869: this law shall enter into force on 1 November 2003.
The law shall apply for the first time in the financial year 2003 and for tax purposes.
THEY'RE 36/2003, Staub 10/23/2003, the reference for the 2003, EV/718: this law shall enter into force on the 15th day of August, 2004.
The law shall apply for the first time in the year 2005, for tax purposes. Under section 5 of the Act referred to in paragraph 14 of the performance, however, is subject to tax on dividends and 57 percent for the year ending 31 December 2005 provided for tax purposes.
THEY'RE 92/2004, Staub 12/2004 on 20 May 2005, EV 117/2004/335: this law shall enter into force on 1 June 2005.
THEY'RE 30/2005, Staub 9/2005 of 14 October 2005, EV 44/2005/809: this law shall enter into force on 1 November 2005.
The law shall apply for the first time in the year 2005, for tax purposes.
THEY'RE 105/2005, Staub 19/2005/2005 of 22 December 2005, EV/11: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006.
THEY'RE 187/2005, Staub 40/2005, EV 190/2005 of 22 December 2005/1156: this law shall enter into force on 1 January 2006.
THEY'RE 212/2005, Staub 43/2005, EV 215/2005 30 December 2008/1088: this law shall enter into force on 1 January 2009.
THEY'RE 206/2008, Staub 32/2008 2008-11 June 2010, the EV 205/507: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, the EV 37/2010 31 August 2012/491: this law shall enter into force on 1 January 2013.
THEY 28/14/2012, 2012, Staub EV 66/2012 14.12.2012/790: this law shall enter into force on 1 January 2013.
THEY'RE 88/28/2012, 2012, Staub EV 127/2012 30.12.2013/1391: this law shall enter into force on 1 January 2014.
The law shall apply for the first time in the year 2014.
The law shall apply from 1 January 2014, or after any varojenjakoon free equity fund. To the extent that the distribution of capital investment, which includes is made before the entry into force of the law, section 5, paragraph 15 shall, however, for the first time in a non-listed company varojenjakoon, which is derived from 1 January 2016.
THEY are 185/2013, Staub 32/2013, EV 30.12.2013/221/13 12: this law shall enter into force on 1 January 2014.
THEY'RE 105/2013, THEY'RE 181/2013, Staub 22/13, EV 30.12.2013/148/13 12: this law shall enter into force on 1 January 2014.
The law shall apply for the first time in the fiscal year 2014 for tax purposes.
THEY'RE 95/30/2013, 2013, Staub EV 188/13 30.12.2014/1401: this law shall enter into force on 1 January 2015.
The applicable law for the first time for the year 2015 provided for tax purposes.
THEY'RE 130/2014, Staub 32/2014, EV 209/2014 24.4.2015/457: this law shall enter into force on 1 may 2015.
The law shall apply for the first time in fiscal year 2015 provided for tax purposes.
THEY'RE 365/2014, Staub 47/2014, EV 349/2014