Building Tax Law

Original Language Title: Rakennusverolaki

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1977/19770054

In accordance with the decision of Parliament, which is made in the order in the manner set out in section 67, provides for: 1 section (14.6.1991/924) to compensate for the fluctuations in the business cycle is the number of house building work to be carried out in the construction of tax to the State, as this is required by law.
The State Council shall decide on the amount of tax collection, as well as its construction period, during which the construction work shall be carried out in the building tax (tax season).


2 section (14.6.1991/924) Required to carry out the building tax is every on whose behalf the construction takes place. When there are several non-taxable persons, is responsible for carrying out each of the full amount of the tax.
For the execution of the tax will be free of the State and its institutions, with the exception of the State Enterprise Act (627/87) the institutions referred to in the business.


section 3 (14.6.1991/924), the amount of the tax which is, according to the Building as the State, the Council shall decide, not less than 25 and less than or equal to 40% of the construction costs.
Construction cost means that income tax Act (360/68), shall be deducted from the taxable income exclusions, to vuotuisin of the building. Building tax, korotuksineen and additions have been made shall not be considered as deemed cost.


section 4 (25.3.1983/296) to be subject to tax in the construction industry, which is taken in tax season, as well as the construction, which has been taken prior to the beginning of the period of taxation, after the construction of the building permit is applied for under article 1 of the Council decision referred to in paragraph 2.
Subject to tax is subject to the following buildings and building construction: 1) to the shop and the rest of the commercial, banking, insurance, travel agent-and the rest of the Office space or the administration building, and other non-industrial production activities, or serving the inventory of agricultural production;
2) Church and the rest of the church building, the Museum, the Opera, the theatre, cinema, concert or art Hall, a library, an archive, a gathering or entertainment space, exhibition, sports and fitness area as well as the grandstand;
3), hotel, motel, restaurant, coffee shop, Spa, and vacation for construction;
4) service station, car park and a separate or 1 – in the context of the buildings referred to in paragraph 5 of the garage;
5) tietojenkäsittelytila and a network of service stations;
6), the owner or his employees to spend holidays or other, similar to a temporary residence for the building, not only if the construction does not include more than one building and the sauna, with a total floor area of less than 80 square meters.
(14.6.1991/924)
If the status of the apartment-building referred to in paragraph 2, the sector accounts for less than a quarter of the construction of the building have been complied with, or the status of the apartment or peruskorjattavan, is the construction of such a building is not subject to tax. If the tax status of the apartment of the building sector contributes to the construction of a plant to be built in or uudisrakennuksesta or peruskorjattavasta is a quarter or more, is considered the only part of the tax on the construction, which includes the construction of facilities referred to in subparagraph 2. When the status of the area of the construction of the tax is 1 000 square meters or more, shall be deemed to be subject to the tax as referred to in sub-section 2 of building surface, however, tax-alaosuuksista, regardless of the question. (14.6.1991/924)
The Government is building a collection of the tax imposed on the areas when deciding the building is subject to tax and the tax is to be limited to only certain kinds of construction, as referred to in paragraph 2. Article 5 (14.6.1991/924) (14.6.1991/924), section 4, for the construction, however, is not subject to tax, if the status of a building or building bruttoala building referred to in paragraph 6 of the same article, with the exception of a maximum of 400 square feet, or, if the calculation of the building or building space in the field layer due to the nature of the building it is not possible, costs are no more than EUR 350 000. (26 October 2001/914)
Within the area referred to in subparagraph (1) above, shall be counted on the same site or construction site, the construction of the buildings, which will be taken during the period of taxation.


Article 6, paragraph 4, if the building will be taken to the redemption of the taxable person or by other means to the dispensing procedure or on a voluntary basis will be handed over to a purpose for which the recipient is entitled to redeem it in the above procedure, or if the status of the destruction of a building or construction, does not, therefore, lost or destroyed in a building or building space in place of the lost or destroyed by the construction of, and not subject to tax.


section 7 (11 June 2010/530) from the tax administration may, upon request, information on the advance information about the construction of the building in accordance with the drawings, whether or not subject to tax. Prior knowledge is binding to be followed, if the building is carried out in accordance with the preliminary data described in the application.
The tax administration can provide-account information including whether the construction. The applicant must, where appropriate, be accompanied by the documents making up the application with the construction of the building measures carried out in the opinion of the authority.
If the preliminary information has been issued as referred to in sub-section 1 of the construction drawings, set out in the air, the applicant must submit, within one month, the building permit final results confirmed the construction drawings of the tax administration.


section 8 of the Building for the purposes of this Act to the execution of the construction measures, which, under the law for the construction of the new building the application for authorization for the building permit.
Construction the construction of the suspension, unless it is considered ryhdytyn or other special circumstances otherwise, when building work is the basis of a licence pursuant to the Constitution affords the final construction started. In this case the Constitution, see the building considered to be potential mining, quarrying or the piling works. (14.6.1991/924), section 9 (14.6.1991/924), the Council of State shall impose taxation through 24 months for a longer period and for the period before a new tax through a period of at least 12 months have passed since the end of the previous fiscal year.
During the period of taxation, the State Council may: 1) shorten the ban through the tax year the tax and extend the life of up to 24 months;
2) collapse and expand the area in which the building is to be carried out of the building;
3) change under section 4 of the tax pursuant to the list of items laid down in the building;
4) to change the tax rate 3, within the limits provided for in paragraph 1 of the article.


Article 10 of the Council of State (14.6.1991/924), section 9 (2) of the decision pursuant to paragraph 1, to extend the tax period shall be at least two months prior to the expiry of the period of current fiscal.
Before the adoption of the decision of the Council of State, section 2, subsection 2, paragraph 1, article 3, article 4 and article 9 of the under is the adoption of the opinion of the Bank's Board of directors be given an opportunity, if it is not done on the show.


section 11 Which was a tax year or for its own account to build the kind of article I, section 4 of the said buildings or building facilities, the construction of the State, in accordance with the decision of the Council for the period of taxation is subject to tax, is required to submit the tax return to the tax administration of the set by using the form. The same obligation is, the status of the building or the building built by built by or is tax exempt under section 5 of the building costs of provision. (11 June 2010/530)
The tax return must be submitted no later than one month after the construction started.


Article 12 of the tax administration shall, without delay, carry out the decision on the imposition of the tax on the building. (11 June 2010/530)
If the tax has not been provided or is not given within the time allowed, the building does not exceed 25% of the tax is to be increased, and it is calculated the annual tax increase of 20% of the amount of the interest rate corresponding to the building closest to the beginning of the ' eurotax ' on the next quarter until the day of payment. (14.6.1991/924)
The tax provides for the full amount of the euroin further material with the exception of the leave. (26 October 2001/914) upon completion of the Construction work of the article 13 of the taxable person shall provide a statement of the final amount of the construction costs (tax) to the tax administration. The amount of the tax administration for the way in which the statement is issued. (11 June 2010/530)
Construction work is to be regarded as completed when it covered the buildings or building spaces are pääasiallisilta in its graduates assigned.


section 14 If the final destination of the construction costs exceed the amount of the basis for the imposition of the tax on used construction costs by at least 20%, the tax administration shall be adjusted to the difference between the cost of the taxable person to be executed in the field of taxation and the levy be imposed and an increase of 20% of the amount of the annual tax on the interest rate corresponding to the building from the beginning of the next quarter, the work of taking mostly the ' eurotax ' on the payment date. (11 June 2010/530)
If the basis for the imposition of a tax exceeds the amount of the cost of construction used in the final amount of at least 10% of the construction costs, taxes and the taxable person has to be adjusted to pay back the difference between the cost of the tax corresponding to the interest rate on the date of the tax and for the frequency range of the tax to be paid, as under the law to highlight the tax collection. (11.8.1978/619) section 15 (11 June 2010/530), the tax administration must be assessed in the amount of construction costs, if the taxable person despite the adoption of the report of the tax notice or fail or give them so that they can get in incomplete form, the oikaistunakaan tax.

If the number of the building construction costs indicated in the tax declaration, taking into account the quality of the building or buildings must be obviously too small, the tax authorities have, since the taxable person has been given an opportunity to be heard, the right to establish with regard to the estimated quantity in construction costs.


section 16 of the Taxpayer will need to organize their accounts as such or otherwise, to keep a record of that fact reliably ascertain the taxable construction cost of construction.


section 17 (11 June 2010/530) a taxable person and Veronsaajien the right to the control unit has the right to appeal against the decision of the tax administration referred to in this Act within thirty days of the receipt of the notification of the Administrative Court in the territory of which in construction tax is imposed, or would have been in order. Administrative law is to deal with the complaint as a matter of urgency.
The administrative court decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. The appeal in this case, the procedure for compliance with the law on taxation, what (1558/1995) 70 and 71. On behalf of the State has the right to appeal the right to Veronsaajien control unit.


section 18 (11 June 2010/530) from the tax referred to in this Act, the interest rate on the tax increase and an increase of the tax corresponding to the tax administration shall be carried out in a single lot. If the fee is not paid, is raising the tax and the tax on the increase in the tax to run and use the Act (1983/1995) and the penalties for delay provided for in. Construction of the tax comply with the law, otherwise, as the case may be, what the tax collection (609/2005), as well as the law on tax procedure and tax.


section 19 (11 June 2010/530) at the behest of the tax administration to give Each a construction tax imposition and the necessary information, which will survive in his possession documents or otherwise are known to him.


under section 20 (11 June 2010/530) authority issuing the building permit is immediately after the start of the tax year, send to the tax administration of information relating to the beginning of the period before the tax of the planning permission decisions, with the construction of the said authority, according to the information referred to is not the beginning of a taxation year had started. Taxation during the period of planning permission decisions has the authority issuing the building permit information to be sent to the tax administration.
The construction of the supervising authority shall, in the application of this law, carried out at the request of the tax administration the necessary audits and provide case studies and opinions.


section 21 of the taxable person does not have the right to reduce the tax referred to in this Act, a tax increase and not an increase in the interest rate on the corresponding to the tax on the taxable income of the State-and kunnallisverotuksessa.


section 22 (14.6.1991/924) if any of the conditions or the content or form of such a measure, which does not correspond to the actual character or purpose, or if other action has been taken, apparently for the purpose of taxation, the tax vapauduttaisiin is appropriate in accordance with the purpose of the actual nature of the or.


as a result, the taxable person for the purposes of section 23, that he has failed to report to the tax declaration, or a tax, or given them to be incomplete or incorrectly, has been left in the tax year in whole or in part of the functions of the taxation, non-taxation, it is the end of the period, mainly in his one day in the next three years to impose the tax, which has been left in maksuunpanematta. In such cases, the tax may be increased by a maximum of double the calculated in section 12 of the tax increase in the interest rate referred to in paragraph 2.


23 (a) section (14.6.1991/924), the penalty for the unlawful conduct of the building to avoid the tax and its enterprise is provided for by the Penal Code, chapter 29, section 1 to 3.


section 24 (the start-up/1349) in accordance with the procedure of taxation of this law shall apply mutatis mutandis also in the law on tax procedure, and what the instruments adopted on the basis of the obligation provided for in, on the audit of the business and other documents, and assistance.


section 25 of the Ministry of finance may, on application, for serious reasons, either in whole or in part in the building of a tax free. If the collection of the tax would be unreasonable, the Ministry of finance may, upon application by the taxable person, in whole or in part in accordance with the tax and the release of the increase or addition, or if they have already been carried out, ordered them to return to the taxable person. (25.3.1983/296)
If he is suspended for the duration of the construction, which it had launched at least tax, the tax administration may, on application, in accordance with the conditions to reduce the amount of the tax up to a, provided that it is responsible for the cost of the construction of the building carried out prior to the suspension of the degree of the building. The specific reasons for the Tax Administration may, on application, grant tax deferral. (18 April 2008/258) section 26 of the Council of State in article 1 of this Act, subsection 2, section 3, subsection 1 and 4 on the basis of the decision on the construction of tax collection, as well as by article 9 of the decision of the tax by virtue of the reduction and the reduction in the region, with the exception of the period shall, without delay, inform the speaker of Parliament, which is to bring it to the attention of Parliament as soon as or, in the absence of the Parliament not in session, as soon as it has met. The decision must be annulled, if Parliament so decides. (14.6.1991/924)
If the Parliament decides to annul the decision of the Council of State, the, is the collection of the tax and the amounts collected;


section 27 (11 June 2010/530) building a formality connected with the General management of the tax assessment and tax administration.


Article 28 of the Council of State, if necessary, issue more detailed provisions on the implementation and application of this law.


Article 29 of this law shall enter into force on 1 February 1977.

The change of the date of entry into force and the application of the acts: 11.8.1978/619: this law shall enter into force on 1 January 1979.




25.3.1983/296: this law shall enter into force on 1 April 1983.
THEY'RE 110/82, vvvk. bet. 116/82, svk. Mrs. 276/82 14.6.1991/924: this law shall enter into force on 1 July 1991.
THEY are 316/90, vvvk. bet. 106/90, svk. Mrs. 342/90, svk. Mrs. 2.8.1994/710 1/91: this law shall enter into force on 1 December 1994.
The applicable law when applying for a change after the entry into force of this law on the County Court's decision.
THEY LaVM 143/93 11/94 of the start-up/1349: this law shall enter into force on 1 January 2000.
THEY 149/1999, Staub, 30/10/1999 1999 HaVL, EV 131/1999 of 26 October 2001/914: this law shall enter into force on 1 January 2002.
THEY 91/2001 12/2001, Staub, EV 101/2001 18 April 2008/258: this law shall enter into force on 1 May 2008.
THEY are 148/2007 5/2008, Staub, EV 25/2008 11 June 2010/5: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, the EV 37/2010