In accordance with the decision of the Parliament, which has been adopted in accordance with Article 67 of the Statutes,:

ARTICLE 1 (14.6.19924)

In order to compensate for cyclical fluctuations, a building tax on certain building works is carried out by the State according to the provisions of this Act.

The State Council decides on the levying of the construction tax and determines the period during which the construction works started on the construction works ( Tax period ).

ARTICLE 2 (14.6.19924)

The obligation to carry out the construction tax is everyone on whose behalf the construction is carried out. When there are a number of taxable persons, each person shall be liable for the full amount of the tax.

The exercise of the tax is free of charge by the State and its institutions, except in the Law on State Enterprises (18/07/87) Referred to in Article 2 (2).

ARTICLE 3 (14.6.19924)

The amount of the construction tax is, according to the Council's decision, not less than 25 % and not more than 40 % of the construction costs.

Construction costs refer to expenditure covered by the tax on economic income (160/68) Deduct the annual depreciation of the taxable income as expenditure on the building. The construction tax, together with any increases and additional exclusions, shall not be regarded as a cost.

§ 4 (25.3.1983/6)

The construction of a tax period has been undertaken in the same way as the construction of the tax period prior to the start of the tax period, when the construction permit for construction has been applied for under Article 1 (2) of the State Council. After administration.

The construction of buildings and building facilities is the following:

1) stores and other commercial premises, banking, insurance, travel and other office or administrative building, and a warehouse for non-industrial production or agricultural production;

(2) church and other church building, museum, opera, theatre, cinema, concert or art hall, library, archive, assembly or entertainment, exhibition, sports, fitness and spectator;

3) hotel, motel, restaurant, café, spa, course centre and holiday resort;

4) a service station, a parking structure and a separate garage in the buildings mentioned in paragraphs 1 to 5;

(5) information processing mode and transport status;

(6) a building intended for the export of holiday periods for the owner or of his servants or any other equivalent temporary stay, unless the construction does not cover more than one building and a sauna with a combined The floor area is less than 80 square metres.

(14.6.19924)

If the housing sector of the building mode referred to in paragraph 2 is less than a quarter of the residential area of the new building or construction or renovation building, the construction of such a building is not taxable. In the event of a quarter or more of a quarter or more of the building space in the building space of the taxable building space, only the part of the building covered by Article 2 (2) shall be deemed to be taxable Building facilities. However, in the case of a taxable construction site of 1 000 square metres or more, the taxable amount referred to in paragraph 2 shall be deemed to be taxable, irrespective of area shares. (14.6.19924)

When deciding on the charging of the construction tax, the Government of the State shall determine which areas are to be constructed on the basis of taxable persons and whether the tax should be limited to a certain type of construction referred to in paragraph 2. (14.6.19924)

§ 5 (14.6.19924)

However, the construction referred to in Article 4 (2) shall not be subject to tax if the gross sector of the building or building, with the exception of the building referred to in paragraph 6, does not exceed 400 square metres or, if the calculation of the floor In view of the nature of the building or the building space, the construction costs do not exceed eur 350 000. (26.10.2001/914)

The area referred to in paragraph 1 shall cover the construction of buildings on the same property or construction site for which the construction will be carried out during the fiscal period.

ARTICLE 6

Where the building referred to in Article 4 is taken from a taxable person under an expropriation or any other comparable procedure or on a voluntary basis, for a purpose to which the recipient is entitled under that procedure To redeem it, or, in the event of destruction of the building or building, the construction of the lost or destroyed building, or the construction of a destroyed or destroyed building, is not taxable.

§ 7 (11.06.2010/530)

The tax administration may, on application, provide prior information as to whether the construction of the building drawings is subject to tax. Prior information shall be binding if the building is carried out in accordance with the prior information application.

The tax administration may also provide prior information as to whether the construction has been undertaken. Where appropriate, the applicant shall attach to the application file the opinion of the building authority on the construction measures taken.

If the prior information referred to in paragraph 1 has been issued without the approved building drawings, the applicant shall, within one month, submit the building plans to the tax administration as the final result of the construction permit.

§ 8

Construction is defined in this Act for the construction of building measures which, according to the construction law, are required to apply for a building permit to build a new building.

Construction shall be deemed to be undertaken unless the suspension of construction works or any other specific factors indicate that the building's constituent works have been initiated under the law on a substantial building permit. The constitutionality of a building shall not be regarded as a possible excavation, quarrying or pating work. (14.6.19924)

§ 9 (14.6.19924)

The State Council shall not impose a period of 24 months on the tax period and shall not impose a new tax period until at least 12 months have elapsed since the end of the previous fiscal period.

During the tax period, the Council may:

(1) shorten the tax period prescribed and extend the period of taxation to a maximum of 24 months;

2) to reduce and extend the area in which construction taxes are to be carried out;

(3) amend the list of sites to be taxed under Article 4 (4);

(4) amend the rate of taxation within the limits laid down in Article 3 (1).

ARTICLE 10 (14.6.19924)

The decision taken by the Government pursuant to Article 9 (2) (1) to extend the period of taxation must be granted at least two months before the expiry of the tax period.

By virtue of Article 1 (2), Article 3 (1), Article 4 (4) and Article 9 (2) of the decision of the Council of State prior to the decision of the State Council, the Board of Finland shall be given an opportunity to issue an opinion on the matter, unless it has submitted an act.

ARTICLE 11

In each tax period, buildings or building sites referred to in Article 4 (2), which are constructed in accordance with Article 4 (2) of the State Council decision, are to be constructed or on their own account, The tax return to the tax administration using the form established by it. The same obligation applies to the construction or construction of a building or building which is exempt under Article 5 (1) construction costs. (11.06.2010/530)

The tax return must be lodged no later than one month after the construction of the building.

ARTICLE 12

The tax administration shall take the decision on the imposition of a construction tax without delay. (11.06.2010/530)

If the tax return has not been issued or is not provided within the prescribed period, the building tax shall be increased by a maximum of 25 % and shall be calculated on the basis of an annual tax increase of 20 %, with a view to the commencement of construction From the beginning of the following quarter until the date of payment. (14.6.19924)

The tax is imposed in full by the euro, with the exception of more than the amount. (26.10.2001/914)

ARTICLE 13

Upon completion of the construction work, the taxable person shall report on the final amount of the construction costs ( Tax report ) To the tax administration. The tax administration shall determine the manner in which the report is given. (11.06.2010/530)

The construction work shall be deemed to have been completed when the buildings or construction premises which it covers are, in the main, their intended use.

ARTICLE 14

If the final amount of the construction costs exceeds the amount of the construction costs used to justify the imposition of the tax, the tax administration shall adjust the tax and order the taxable person to pay the difference. The corresponding tax and the interest rate equal to the annual tax increase of 20 % for construction work, mainly from the start of the following quarter until the date of payment. (11.06.2010/530)

If the amount of construction costs used to justify the imposition of the tax exceeds the final amount of the construction costs by at least 10 %, the tax shall also be corrected and the taxable person reimbursable for the difference in costs The tax and interest on it from the date of the payment of the tax, as provided for by the Tax Act, which is to be paid to the taxable person. (11.08.197819)

§ 15 (11.06.2010/530)

The tax administration shall assess the amount of the construction costs if, in spite of the request, the taxable person fails to lodge a tax return or tax clearance or to give them so incomplete that they cannot be set up as grounds for taxation.

Where the amount of construction costs indicated in the tax declaration, taking into account the quality of the construction, the construction or the quality of the buildings, must be considered to be too small, the tax administration shall, after the taxable person has an opportunity to: The right to a hearing, the amount of construction costs shall be determined by the estimate.

ARTICLE 16

The taxable person shall organise its accounts as such, or otherwise keep a record of the reliability of the construction costs of the construction of the taxable building.

§ 17 (11.06.2010/530)

The taxable person and the rightholders' rights control unit shall have the right to appeal against the decision of the tax administration referred to in this Act within 30 days of notification of the administrative court in whose territory the construction tax is imposed. Or should have been imposed. The administrative right must address the complaint as a matter of urgency.

An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. The appeal shall be followed in accordance with the provisions of the (188/1995) Articles 70 and 71 provide. On behalf of the State, the right of appeal to the Court of Justice is the right of appeal.

ARTICLE 18 (11.06.2010/530)

The tax, tax increase and the tax increase referred to in this Act shall be paid as a single instalment to the tax administration. If no payment has been made during the time period, the tax and the tax increase shall be subject to the tax increase and the law on the duration of the delay (186/1995) The penalties provided for. The rate of construction tax shall otherwise apply, mutatis mutandis, in the case of tax law (2006) And on the basis of the Law on Tax Procedure and on the basis of their tax collection.

§ 19 (11.06.2010/530)

Everyone must, on the request of the tax administration, provide the information needed to determine the construction tax which can be found in the documents held by him or otherwise in his file.

§ 20 (11.06.2010/530)

The issuing authority shall, immediately after the start of the tax period, send to the tax administration information on construction permits issued prior to the start of the tax period, in which the Had not started at the beginning of the tax period. The building permit decisions issued during the tax period shall be sent by the issuing authority to the Fiscal Administration.

At the request of the tax administration, the supervisory authority shall carry out any necessary review of the application of this law and shall provide explanations and opinions.

ARTICLE 21

The taxable person does not have the right to deduct the interest charged under this Act, the tax increase or the tax increase corresponding to that of his taxable income in the form of State and municipal taxation.

§ 22 (14.6.19924)

Where a content or form has been given to any circumstances or measure which does not correspond to the actual nature or purpose of the case, or if any other measure appears to have been taken for the purpose of a construction tax In accordance with the nature or purpose of the matter in question, shall be subject to taxation.

ARTICLE 23

Where a taxable person has failed to submit a tax return or a tax report, or has failed to provide them in full or in part, the taxable person shall be required to: In the three years following the end of the tax period, the tax which has not been paid shall be determined. In such a case, the tax may be increased to a maximum of twice and shall be calculated on the basis of the corresponding interest rate referred to in Article 12 (2).

§ 23a (14.6.19924)

The penalty for the unlawful avoidance of the construction tax and its attempt to Chapter 29, Section 1-3 § §

§ 24 (30.12.1999, P.

The tax procedure under this law shall also apply mutatis mutandis to what is laid down in the Law on Tax Procedure and the acts adopted pursuant thereto on the obligation of notification, inspection of business and other documents and administrative assistance.

ARTICLE 25

The Ministry of Finance may, for reasons of particular pressure on the application, either fully or partially waive the tax status of certain construction work. Where the taxable amount is disproportionate, the Ministry of Finance may, upon application, exempt the taxable person from the application in whole or in part, or an increase or an increase, or, if they have already been carried out, to the taxable person For return. (25.3.1983/6)

Where a taxable person has suspended the construction he has started for a period of at least a tax period, the tax administration may, under any conditions on the application, reduce the amount of the tax supplied to a maximum of that amount, that it is responsible before the end of the Construction taxes on construction costs. For specific reasons, the tax administration may, upon application, grant a deferral of the tax. (18.4.2008/258)

§ 26

The decision on the charging of construction tax pursuant to Article 1 (2), Article 3 (1) and Article 4 (4) of this Law and the decision adopted pursuant to Article 9 (2) of this Act, with the exception of the reduction in the period of taxation and the reduction in the area, is Without delay inform the President of the Parliament who shall be brought to the attention of the Parliament immediately or, if the Parliament is not assembled, as soon as it has met. The decision must be annulled if the Parliament so decides. (14.6.19924)

If the Parliament decides that the decision of the State Council must be annulled, the levying of the tax and the sums collected shall be repaid without delay.

§ 27 (11.06.2010/530)

The general management of the imposition of a construction tax and the payment of a fee is a matter for the tax administration.

ARTICLE 28

The State Council shall, if necessary, provide more detailed provisions on the implementation and application of this law.

§ 29

This Act shall enter into force on 1 February 1977.