Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament, which has been adopted in accordance with Article 67 of the Statutes,:
In order to compensate for cyclical fluctuations, cyclical deposits shall be carried out according to the provisions of this Act.
The Government decides on the conduct and repayment of the cyclically-adjusted deposits. Before taking a decision, the Bank of Finland shall be given an opportunity to issue an opinion on the matter, unless it has submitted an act. (25.3.1987)
The depositant shall be obliged to carry out any person who carries out business in Finland and is obliged to pay a tax on the basis of income or wealth. (Obligation). (25.3.1987)
However, the depository deposit shall not be carried out in accordance with the provisions of the (104/72) Is not considered to be resident in Finland or the person who is not resident here in the Tax Act (42/58) Of a fixed establishment. The deposit obligation shall not be carried out on the business cycle for the first five years, including the establishment of its movement, unless the movement can be considered as having been established for the continuation of the already existing movement. (25.3.1987)
A shareholder of an open company, a company owned by a commandites company, and a shareholder of the estate, the group and the ship-management company, is responsible for carrying out the company, the estate and the company's business deposit, as in its own tax.
Taxes on income and wealth 1043/1974 Has been repealed by L 1240/1988 , see Income tax L 1535/1992 . Tax L 482/1958 Has been abrogated with L for tax procedure 1558/1995 .
The deposit shall be imposed on the depository of the depository on the basis of the tax revenue accruing to the depository, both in the municipality and in the rest of the municipality, according to the State Council. If the taxable amount in the last tax year is shorter or longer than 12 months, the amount of tax samples to be taken as a basis for the cyclically-adjusted balance shall be increased or reduced to a tax year of 12 months.
The State Council shall determine the amount of cash to be paid from the tax revenue, which shall not exceed 30 pence per tax. The amount of the deposit may be fixed at different levels in different sectors of activity or in different areas of business activity. The State Council may also provide that the business cycle does not need to be carried out on the basis of the tax samples collected in a particular activity or in a given area.
The amount to be collected shall be collected at least four equal instalments as determined by the Government Per carrier period, Shall be at least 12 months and not more than 18 months. The Government decides in its decision the maturity dates of the default positions. However, the State Council may order an end to the collection of the amount to be deposited in the middle of a collection period, in which case no outstanding items shall be collected.
The decision of the Council of State for the performance of savings deposits must be taken at least two months before the start of the carrier period. (25.3.1987)
A new business cycle shall not be imposed until deposits have been returned to the depository during the preceding period.
The deposit of the deposit and the return of the county tax office. (25.3.1987)
The business cycle shall be transferred to a special account in the Bank of Finland for the period until the State pays the deposit back to the depository.
The deposit must be returned to the depositsa in one or more instalments under the terms of the State Council. However, the State Council shall order the deposit to be returned within 3 years of the end of the deposit period.
If, after the end of the collection period of the business cycle, the deposit obligation ceases to be a business or a merger of the Communities or any other continuation of the same business in another undertaking, or if his property In the event of bankruptcy, shall be repaid without undue delay on the application made to it by the Tax Office. (25.3.1987)
The deposit facility shall be remunerated at the annual rate of the State Treasury, the amount of which shall be the base rate of the Bank of Finland minus two and a half percentage points.
The interest shall be paid to each of the returned items from its payment date to the date of repayment.
The Bank of Finland shall pay the State an annual interest rate equal to the base rate of the Bank of Finland, minus two and a half percentage points, of the assets referred to in Article 6 (2).
The depositary does not have the right to deduct from its taxable income from its taxable income in the form of State and municipal taxes.
Paragraph 2 has been repealed by L 25.3.1983/295 .
The amount of the deposit must be determined in accordance with the amount of the deposit, where applicable, in accordance with the provisions of the preliminary draft law, in accordance with the procedure laid down in Article 3 (2) of the Customs Code. The imposition of the rules.
If, before or during the period referred to in Article 7 (2), a depositary has ceased trading or his property has been declared bankrupt, the tax office shall, upon application, provide that: The items in the business cycle shall be repaid and that the outstanding balances shall be shortened in such a way as to reduce the amount of the tax. If, prior to the payment of cyclically-cyclically-cyclically-cyclically-cyclically-paid deposits, the deposit facility has terminated its business or his assets have been disbanded in bankruptcy, the cyclically-held deposit is not paid.
If the amount of the tax revenue referred to in Article 3 is less than 50 000, the business cycle shall not be imposed. In adopting a decision on the conduct of the business cycle, the State Council may increase the minimum number of tax samples on the basis of which the cyclically-held deposit is imposed, up to 200 000.
In the event of non-compliance with the payment of the cyclically-deposit period, the amount of default interest shall be charged to the amount in accordance with the Act on the increase in the tax and the duration of the delay (1556/95) Provides.
In addition to the provisions of Article 10 (2) or Article 14 of the Law on the application of the provisions of Article 10 (2) or Article 14 of the Law on the application of the provisions of Article 10 (2) of the Law on the Basis.
In the event of a non-imposition or a non-imposition or a non-imposition of a cyclical deposit on a non-cyclical or a comparable basis, the depository of the depository shall correct the error. If the deposit has remained partly or wholly undetermined, the adjustment shall be made within three months of the commencement of the holding period of the business cycle and otherwise within three months of the end of the collection period.
The decision of the tax office referred to in this Act shall be subject to an appeal only as provided for in Article 51 (5) of the Law on the advance of the law. (18.12.1995-1578)
Appeal against the decision of the Supreme Administrative Court, if the Supreme Administrative Court grants an appeal. The appeal shall then be complied with, as provided for in Article 96 of the Tax Act. On behalf of the State, the Court of Auditors has the right to appeal. (2.8.1994/711)
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 is the right of appeal to the tax authorities of the tax administration. (18.4.2008/257)
Interest shall be remunerated on the basis of an adjustment or an appeal, as provided for in Article 8.
Where this law does not provide for any other provision, the amount of the deposit and the amount to be deposited in the payment of the deposit shall, where appropriate, be complied with, where applicable, which is provided for by the law on the ex-ante basis and is provided for by the advance, however, Is provided for in the decision. Where this law does not provide otherwise, the collection and recovery of the business cycle shall be subject to the provisions of the Tax Act.
The enforcement of the deposit shall be carried out in accordance with the provisions of the tax exit. (25.3.1987)
If the obligation to deposit has made the Bank of Finland before the end of the deposit period of the business cycle in the investment booking law (10/04/1978) Where the period referred to in Article 5 (2) of the Investment Reservation Act expires after a decision on the performance of the State Council's business cycle, the tax administration shall, upon application, reduce The cyclically-adjusted balance by the amount of investment. However, a condensed deposit may be reduced by up to a maximum amount corresponding to the sum of the collection amounts due not earlier than one month from the date of the investment performance.
The Ministry of Finance or the tax administration, as determined by the Ministry of Finance, may, for reasons of particularly weighty reasons, exempt from the obligation, in whole or in part, a default interest on the business of a depository or incurred or recovered, the penalty for the deposit and the amount of the deposit. The delay rate.
If the cyclically-deposit or component part of the deposit provided for in Article 7 above is not executed, the amount outstanding shall be reduced.
Notwithstanding the abbreviation of the outstanding deposit pursuant to paragraph 1, the deposit obligation shall be charged to the deposit facility. The default interest shall be calculated on the shortened part of the deposit on the return date of the deposit. (18.12.1995-1578)
Any decision taken by the Government under Article 1 (2), Article 3 and Article 4 of this Act shall be notified without delay to 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 is met and the decision must be annulled if the Parliament so decides.
Where the Parliament decides that the decision of the State Council referred to in paragraph 1 is to be repealed, the collection of deposits and the deposit of the collected deposits shall be repaid without delay and the interest rate referred to in Article 8 shall be repaid.
The general management of the tasks entrusted to the tax and tax collection authorities is a matter for the tax regime.
The State Council shall, if necessary, provide more detailed provisions on the implementation and application of this law.
This Act shall enter into force on 1 February 1977.
This Act shall enter into force on 1 January 1979.
This Act shall enter into force on 1 April 1983.
HE 110/82, yyyy. 117/82, svk.i. 276/82
This Act shall enter into force on 1 December 1994.
The law shall apply to the decision of the Court of Justice following the entry into force of this Act.
THEY 143/93 , LaVM 11/94
This Act shall enter into force on 1 January 1996.
THEY 131/95 , VaVM 37/95, EV 124/95
This Act shall enter into force on 1 May 2008.
THEY 148/2007 , VaVM 5/2008, EV 25/2008
