In accordance with the decision of the Parliament:

ARTICLE 1 (30.12.1992/1536)

The income of non-profit-making bodies which are active in social activities, which (1535/92) In the case of income tax, may be regarded as part or all of the tax exemption according to the law provided for in this Act, but only in the case provided for in paragraph 2.

If the property has been used primarily for a general or public purpose, the income generated by the property may also be considered as tax-free, in so far as the property has been used for purposes other than general or general interest.

ARTICLE 2

Tax relief under this law may be granted only where the tax relief can be regarded as justified in relation to the benefit to society of Community action. Consideration should be given to the extent to which Community funds and revenue are used for public services of general interest. Account must also be taken of the fact that there is a disadvantage for traders engaged in a particular business activity in the Community, which is not limited.

ARTICLE 3

An entity of general interest may be considered to be engaged in a socially significant activity if its actual purpose is to influence political matters as a registered party, or social or other societal importance The performance of service activities, provided that this activity is comprehensive or otherwise widespread throughout the territory of the whole kingdom, and permanent.

Where the activities of an organisation formed by a different taxable person are of significant social importance within the meaning of paragraph 1, consideration may be given to the whole of the conditions for the granting of tax relief granted to each Community The activities of the organisation, if it is justified in relation to the nature of the organisation and the role of the Community in the organisation.

§ 4

The tax administration shall be granted a limited period of time under the law, but not more than five years at a time. Before granting tax relief to the new applicant Community or to the Community under whose circumstances a material change has occurred, the tax administration shall obtain an opinion on the matter of the Law on the Law of the Law of the General Tax. (11.06.2010/508)

The granting of a tax relief shall determine the conditions under which the Community shall retain its right to tax relief.

§ 5

The Administrative Board of the General beneficial Communities has a chairman and ten other members, who are determined by the Ministry of Finance for a period of four years. One of the members shall be appointed Vice-President of the Board. (28.6.1994/623)

When determining the members of the Committee on the Tax Freedom of the Communities, efforts must be made to ensure that groups of different social views are represented as equally as possible in it. The Chairperson and the Vice-President shall be required to have a degree in law and knowledge of the law and to familiarize themselves with the activities of SGIs. One of the members shall be assigned to the Ministry of Finance and two persons proposed by the central authorities of the municipalities. Other members shall be persons familiar with the activities of a community of general interest engaged in activities of general interest.

ARTICLE 6

The application under this law shall be submitted in writing within four months of the end of the tax year for which the exemption is requested. The application shall be accompanied by an analysis of the case and the applicant shall, in addition, be obliged to provide additional information and explanations if necessary. (22.12.1989/1193)

Paragraph 2 has been repealed by L 30.12.1992/1536 .

The application shall be treated as a matter of urgency and, if possible, within six months of the application.

§ 7

From that date, the tax administration shall, in whole or in part, withdraw the tax relief granted to the Community: (11.06.2010/508)

(1) if it is found that the Community has become such that it can no longer be regarded as a community of general interest within the meaning of this law;

(2) where the activity from which the tax relief has been granted has, in whole or in part, become such that it can no longer be granted tax relief; or

(3) if the entity has not complied with the conditions set out in Article 4 (2).

Prior to the withdrawal of the tax exemption, the Community shall be given an opportunity to be consulted on the matter and to obtain the opinion of the Committee on the Internal Revenance of SGIs. (28.6.1994/623)

§ 8

The tax relief granted under this Act does not exempt the Community from the obligation to notify which, without a reduction in the tax procedure, would be (188/1995) Included. In addition, at the time of issuing the tax return, the Community must provide the tax administration with a report. (11.06.2010/508)

The entity shall organise its accounts in such a way as to determine the entry into force of the tax relief under this Act.

§ 9 (2122012/880)

The applicant entity and the judicial control unit of the tax beneficiaries may appeal against the decision of the Tax Administration, which has been concluded pursuant to Article 4 or 7. The appeal is lodged by appeal to the Administrative Court of the Court of Justice of the Court of Justice when the decision was made.

The appeal shall be made within 60 days after the Community has been informed of the decision of the Tax Administration. The time limit for the judicial control unit of the beneficiaries shall be calculated. The procedure shall otherwise apply mutatis mutandis in respect of which Article 69 of the Law on Tax Procedure and the Administrative Loan Act (18/06/1996) Provides.

The administrative right to a decision within the meaning of this Act shall be subject to appeal by appeal to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. Articles 70 and 71 of the Law on Tax Procedure shall apply to the appeal.

ARTICLE 10 (18.12.1995-1575)

For the purposes of this law, the provisions of Chapter 9 of the Law on Tax Procedure are in force. That law shall apply mutatis mutandis.

ARTICLE 11

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. The Regulation also provides for the necessary transitional provisions.

ARTICLE 12

More detailed provisions on the implementation of this law shall be adopted, where appropriate, by a regulation.

ARTICLE 13

This law shall apply for the first time in the tax year of the tax year 1976.

Where a taxable person is granted tax relief within the meaning of this Act in 1976, a partial or total exemption from the State tax in respect of the 1975 tax year may, at the same time, be granted, provided that the taxable person is also considered: The conditions laid down in this Act to qualify for tax relief provided for in this Act.