In accordance with the decision of Parliament, which is made in the order in the manner set out in section 67, to compensate for the fluctuations in the business cycle: article 1 shall be carried out in the economic deposits, as this is required by law.
State, the Council shall decide on the return of the deposit and the business cycle. Prior to making a decision 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. (25.3.1983/290) section 2 of the business cycle of the deposit is required to carry out each one, which carries on business in Finland and which is liable to pay to the State on the basis of the tax on the income or assets (talletusvelvollinen). (25.3.1983/295)
The business cycle is not, however, be carried out in order to deposit the income and property tax Act (1043/74) is not to be regarded as resident in Finland in accordance with the provisions and the tax law, which is not here (482/58), the place referred to. Talletusvelvollisen does not have to be carried out the first five tax years of the business cycle on the establishment of a deposit, unless the movement movement can be regarded as the continuation of the already established for the existing movement. (25.3.1983/295)
Open a shareholder in the company, limited partnership company, General Manager of the estate, and the estate is responsible for the company's shareholders, and the laivanisännistöyhtiön of the company carrying out the deposit as the business cycle of their own verostaan.
Income-and varallisuusveroL 1043/1974 has been repealed, see L:lla 12/1988 TuloveroL 1535/1992. VerotusL 482/1958 is repealed the tax procedure for L:lla 1558/1995.
section 3 (25.3.1983/295) Economic deposit provides for talletusvelvolliselle last kunnallisverotuksessa submitted to the operating result, as well as in the preamble to the home in the other, on the basis of tax äyrien as the State Council in more detail. If the last tax year's tax talletusvelvollisen is shorter or longer than 12 months, the amount of tax the economic basis for the deposit to be increased or reduced to reflect the äyrien 12-month tax year.
The State Council shall establish the amount of the tax äyriltä running in the penny may not be more than 30 pence tax äyriltä. The business cycle of the deposit amount may be fixed at different levels for the penny in different industries or different areas of the business carried out in terms of veroäyreille. The Council of State may also provide that, you do not need to perform a specific economic deposit comes within or in a particular area of business activity carried out on the basis of the accumulated tax äyrien.
section 4 (25.3.1983/295) for the amount of the Deposit shall be levied at least on the basis of four equal instalments for the period determined by the Council of State carrier, which shall be not less than 12 and not more than 18 months. The Council of State in its decision the amount of economic deposits of the collection items in due dates. The State Council may, however, provide that the amount of the charge of the carrier will be stopped between the items in the collection period, in which case erääntymättömiä will not be collected.
Article 5 of the execution of the decision of the Council of State of the economic cycle of deposits must be made at least two months before the start of the period of suspension. (25.3.1983/295)
The new business cycle no deposit may provide to run, during the period prior to the operations carried out in the previous collection of deposits have been returned to the talletusvelvollisille.
section 6 of the Cyclical position of the deposit and return to the county tax office. (25.3.1983/295)
Completed cyclical deposits must be transferred to a special account in the Bank of Finland for the period until the State of the economic cycle of the deposit back to the talletusvelvolliselle.
section 7 of the talletusvelvollisille of the Council of State of the economic cycle of the deposit shall be returned to the time designated by one or more instalments. The Government, however, is provide for the return of the deposit of the economic cycle within 3 years after the end of the period of the deposit collection.
If after the expiry of the period of the deposit talletusvelvollinen-cycle carrier ceases to carry on business for the judgment of the merger or the continuation of the same business in any other way in another company, or if his assets are disclosed in bankruptcy, is the county tax office, on application by a business cycle to pay for a return of the deposit back without delay. (25.3.1983/295) section 8 (25.3.1983/295) the business cycle of the deposit shall be paid to the talletusvelvolliselle of the State funds the annual interest rate, the base rate of the Bank of Finland, minus the amount of two and a half percentage points.
The interest rate is carried out for each consignment of the range of the date of payment of the reimbursement.
The Bank of Finland will pay to the State within the meaning of article 6 (2), the annual interest rate on the funds in your account, the amount of which is the Bank's base rate minus two and a half percentage points.
section 9 of the Talletusvelvollisella do not have the right to reduce their State economic deposit of the taxable-and kunnallisverotuksessa.
2 L:lla 25.3.1983/295 is repealed.
section 10 (c 248/1578) to the county tax office, which is the last submitted to the tax had been imposed talletusvelvolliselle state tax in accordance with the business cycle, the amount of the deposit shall, mutatis mutandis, to advance the law, what is the imposition of the withholding tax provided for the collection of the advances.
If talletusvelvollinen is the start of the period prior to or during the collection of 7 within the meaning of section finished his business or his property has been surrendered to the bankruptcy, the county tax office is a deposit paid to the business cycle of the application require that items must be returned, and that outstanding items must be reduced by the tax reduction is provided. If the talletusvelvollinen is before the economic meaning of deposit-to defer the first finished his business or his property has been surrendered to the bankrupt, the business cycle of the deposit is left maksuunpanematta.
section 11 (25.3.1983/295) If the tax referred to in paragraph 3 of the cially is less than 50 000 äyriä, the business cycle no deposit no provision. When adopting a decision on the carrying out by the Council of State of the economic cycle of the deposit can be increased on the basis of the äyrien of the economic cycle, the minimum amount for which the deposit up to 200 000, tax äyriin.
Article 12 (c 248/1578) If payment of the deposit during the period of the business cycle are neglected, the interest rate on the amount of the tax shall be levied by the addition of lag and lag highlight (1556/95).
In addition to the tax increase and delay use the Act provides for, is returned to the alennetulle, or removed from the cyclical interest rate on the deposit accumulated delay, even when the business cycle of the deposit obligation, article 10 of the law is amended as follows: (2) or under section 14.
section 13 (c 248/1578) If economic deposit as a result of an error on error or a comparable is missed in whole or in part, without unduly or it is imposed or the deposit is prescribed too much activity on the part of the county tax office, the deposit shall be obliged to correct the error. If the deposit is missed in whole or in part, without, an adjustment must be made within three months after the start of the period and the business cycle of the deposit collection otherwise within three months of the end of the collection period.
section 14 of this Act may be referred to the decision of the Agency to appeal against a tax just as prepayment of section 51 of the law provides. (c 248/1578)
The County Court decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. The appeal followed in this case, what the tax law provides in article 96. On behalf of the State has the right to appeal inspection agent. (2.8.1994/711)
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 tax administration of the Veronsaajien control unit. (18 April 2008/257), section 15, on the basis of the range of the Adjustment or change in the interest rate on the deposit shall be paid to the search as provided for in article 8.
section 16 (11.8.1978/618) If this Act is not authorized, the amount of the charge of the maksuunpanossa business cycle of the deposit and otherwise, to the extent applicable, by virtue of the law and what the payment is in respect of the advance, however, is not what the imposition of the withholding tax again. If this law is not otherwise provided, the economic recovery of tax collection on the collection of the deposit and the provisions of the Act.
Ulosottotoimin to the collection of the tax on the business cycle of the deposit full details are provided. (25.3.1983/295) section 17 (18 April 2008/257) if the talletusvelvollinen is done by the Bank of Finland before the end of the investment period, the economic law of booking the deposit collection (1094/1978), for which the investment the investment deposit referred to in the booking section 5 of the Act for the period ending with the execution of the decision of the Council of State of the economic cycle after the deposit, upon application by the tax administration is to be reduced by the amount of the deposit, the deposit of the investment cycle. However, the amount of the deposit required may be reduced by a maximum of the business cycle, which is equivalent to their carrying amount for the items that will be due no earlier than one month after the conclusion of the investment deposit.
The Ministry of finance, or designated by the Tax Administration may, on application by a specific cogent reasons, be wholly or partially released from the inherited economic talletusvelvollisen or deposit or the totality of the interest payment and the interest rate, the amount of residue.
section 18 If the return provided for by article 7 of the cyclical or part of a deposit is a deposit return period, the quantity to be reduced is without.
Notwithstanding that the deposit is to be accomplished under the abbreviated, is talletusvelvollisen be carried out delay interest rate. The delay interest shall be calculated in accordance with a deposit for a part of the deposit to the date of return. (c 248/1578) section 19 this section 1 of the law of the Council of State (2), article 3 and article 4 of the decision on carrying out the business cycle according to the deposit shall, without delay, inform the President of the Parliament, which is to bring it to the attention of the speaker of the Parliament is not in session, immediately or as soon as it has been meeting, and the decision must be annulled, if Parliament so decides.
If the Parliament decides that the Council of State as referred to in sub-section 1 of the decision must be annulled, is the collection of the deposits and the deposits collected in respect of the quantities to be paid without delay to the return, as well as the restored interest referred to in article 8.
section 20 Economic deposits in the carrying out of the tasks arising from the collection of the tax and the authorities of the General management belongs to the tax to the Government.
section 21 of the State Council shall, if necessary, more detailed provisions on the implementation and application of this law.
section 22 of This Act shall enter into force on 1 February 1977.
The change of the date of entry into force and the application of the acts: 11.8.1978/6: this law shall enter into force on 1 January 1979.
25.3.1983/295: this law shall enter into force on 1 April 1983.
THEY'RE 110/82, vvvk. bet. 116/82, svk. Mrs. 276 2.8.1994/711/82: 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'RE 143/93, LaVM/c 248/94 11, 1578: this law shall enter into force on 1 January 1996.
THEY 131/95, Staub, 37/95 EV 124/95 18 April 2008/257: this law shall enter into force on 1 May 2008.
THEY are 148/2007 5/2008, Staub, EV 25/2008