In accordance with the decision of the Parliament, provides for: section 1 of the business cycle fluctuations of the investment reserve can be used to make the investment provisions, which shall be subject to the provisions of this Act.
The investment reserve must not, however, make a financial year which ended on 1 January 1992. (21.11.1991/1366) (14.7.1989/660) the provision for the purposes of the taxable person accounts for the investment, which will be formed no later than in the context of the financial statements of the acquiring firm. The investment reserve must not make income from business activities tax (360/68) carrying on a business within the meaning of the taxable person, which must have been carried out in accordance with the criterion of chronological order.
section 3 (14.7.1989/660) the investment reserve may not exceed 20% of the taxpayer's net profit as it is prior to making your reservation and a reduction in direct taxation. Less than 30 000 DM investment was not allowed to do.
The taxable person shall not have the right to make the investment allocation in the fiscal year, during which time he has used the investment or raised the investment deposit.
Section 4 of the Investment reserve issuing investment deposit every taxable person shall submit a deposit in a special escrow account to the account of the Bank of Finland (investment deposit).
section 5 (14.7.1989/660) investment amount of the deposit is 50% of the investment amount of the reservation.
Investment deposit must be made within six months of the end of the period in which the profits from the investment of the reservation is made. The deposit shall be deemed to have been concluded, when it is deposited in the Bank of Finland or of the Bank the Bank of Finland to be transferred to.
section 6 of the Bank of Finland (14.7.1989/660) to pay an annual interest rate of the investment deposit in an escrow account, which amounts to the base rate of the Bank of Finland, minus two and a half percentage points.
The interest rate is carried out separately for each of the investment deposit to be paid when filing a and nostettavalle asset.
section 7 (14.7.1989/660) the taxable person shall be entitled to raise a deposit in respect of which the corresponding investment in the booking has been made for the fiscal year, the State Council has issued a license. No deposit is brought under section 11, shall be in the cases referred to in the authorization of the Ministry of finance to use the investment reserve, as well as in other cases, the seat of the taxable person, the tax certificate issued by the tax office after the submission of the corresponding investment. (21.11.1991/1366)
The tax office will give to the taxable person of the right of withdrawal of the certificate of the investment deposit-21, in the cases referred to in article. The taxable person shall be entitled to the certificate referred to in paragraph 1 by raising the deposit that corresponds to a reservation is not accepted for tax purposes, as well as their deposit to the extent that the amount exceed 50% of the approved investment for tax purposes. (21.11.1991/1366)
In the past the investment deposits must be made prior to the later.
The investment to increase the deposit to the Bank to make a declaration to the tax office by the taxable person in the home.
7 (a) of section (14.7.1989/660) If a deposit has been used in the business cycle of the deposit under section 17 of the law, according to the business cycle of the deposit, but a deposit based on the taxation of the investment reserve is not accepted, the deposit shall be deemed to be reduced for the cyclical deposit.
The use of the reserve of the investment reserve in section 8 of the Investment may be used at the due time designated by the Council of State (the operating period). The decision of the Council of State may include either on the basis of a licence (a licence) or necessary (use of the obligation) to access the investment reserve. The decision provides for financial statements made to the investment provisions, how the license or use of the obligation applies.
The licensing decision of the State Council may restrict the use of regionally or by Division of the investment reserve, or according to the intended purpose. The use of the Council of State can only govern the decision to decide that the investment reserve is to be used in sections 9 and 10 below, for the purposes of the use of the period, and shall provide for at least one year.
Notwithstanding the provisions of subsection 1, it is provided to the investment reserve, however, use the five years after the end of the period of the last period of use or, in the absence thereof, the use of a licence, or velvoitusta, from the end of the financial year, with investment in the booking was made. (14.7.1989/660), section 9 (14.7.1989/660) investment allocation may be used to: 1) business for the current fixed asset, however, is not the acquisition of perusparannuksiin passenger cars, and for fairly large repairs; (21.11.1991/1366)) of the taxpayer in the course of the building, structure, road, railway, bridge, Pier, for the construction of the dam and drain the pool, perusparannuksiin, and fairly large repairs;
the share of the taxable person in the course of 3) in the apartment, and the rent of the apartment perusparannuksiin;
4) research and development activities in the domain of occupational health and safety, labour education, the promotion of exportation of the products to which the taxable person, or of the measures, the protection of the environment, the expenditure to be incurred; as well as 5) how to obtain the cost of feed for fur animals nursery direct expenditure.
section 10 (14.7.1989/660), an entity may use an investment allocation also generally taxable person to be placed in the share in the company or the shares or share capital, if a limited liability company, or cooperative use of article 9 of the carried out for that purpose. In the case of a company or cooperative must give their consent to such use of the investment reserve.
10 (a) in the section (21.11.1991/1366) If a taxable person has raised the investment deposit and have not used the investment reserve in section 9 or 10 for that purpose, raise a deposit equivalent to the investment reserve are attributed to the tax year taxable income, in which the deposit has been raised.
section 11 (14.7.1989/660), the Ministry of finance may, on application, grant the specific reasons and shall, under the conditions of the investment reserve is also a taxable person to be used when the reservation cannot be used in article 8 of the Council decision referred to in paragraph 1. Similarly, the Ministry of finance may, upon application by a taxable person for the specific reasons for the partial or total use in terms similar to free.
Before taking decisions as provided for in subparagraph (1), the Treasury Department may shall request the opinion of the Committee for the development of the industry.
section 12 (14.7.1989/660) investment allocation may be used, section 9 of 1, for the purposes of paragraphs 2 and 3, when to purchase a fixed asset is delivered to or ordered the construction of a building or structure, or when, or road-, railway-, bridge-, platform-,-,-, or viemärityö will start operating during the period. If the fixed asset is delivered to or ordered, if a construction site or other use of the work is done in the period referred to above, the investment will be used only in respect of the expenditure for which it is the duty of the user to run during the period was born. (21.11.1991/1366)
If the use of a particular financial year, the time period of the investment reserve prior to the previous financial year, the end of the period of use of the investment of reserves, or immediately after, the investment for the period may, however, be later used the previous operating period, the use of a building or property and ordered the recommencement of the structure or on the road, railway, bridge, Pier, and a dam, to cover the cost of the pool drain.
The investment reserve can be used for other expenditure as referred to in article 9 of the asset acquisition-and perusparannusmenoihin and fairly large expenditure only if the cost of repair is the responsibility of the settlement during the period of use was born.
section 13 (14.7.1989/660) the investment reserve may be used for the purposes of article 10 to the extent that the share of the capital stock or is paid during the period of use.
A joint stock company or a shareholder or a member of the cooperative, which has completed its share of the capital stock or investment charge, must be used to complete the number of section 9 (1), (2) or for the purposes of paragraph 3, 4 and 5 of the latest stock or of the year following the tax year of payment of the share capital. (21.11.1991/1366)
On the application of the tax for specific reasons, the Government may extend the time limit referred to in paragraph 2.
Investment for tax purposes under section 14 of the booking (14.7.1989/660) investment of State and kunnallisverotuksessa of the taxpayer deducted from booking business source of income. If the taxable person is a source of income, as well as the business and professional income sources, shall be deducted from the business income of the investment or the sources, from which the taxable person requires it to be reduced.
Revenue, on the basis of which will be solved, whether it is forward to the taxation law (482/58), section 72 (2) of the income tax, is considered a source of reflection for income, after deduction of the investment. (21.11.1991/1366)
VerotusL has been repealed the tax procedure for L:lla 1558/1995.
Article 15 of the cost, or any part of it, which is covered by the investment reserve is not deductible.
If the investment has been used for the acquisition cost of the fixed asset, or other such item shall be deducted for tax purposes each year, which is to be concluded to cover the exclusions, shall be adopted in the depreciation cost of the expenditure referred to above, and the investment or the rest of the reserve to cover the difference between the amount of the used.
The stock of the company or cooperative, by section 13 of the Act for all or part of the cost of the acquisition is not deductible. (14.7.1989/660) section 16 (21.11.1991/1366) over 5 years dedicated to the use of the property referred to in paragraph (a) of the shares, the taxable investment used in the reserve of the asset shall be counted as taxable income. In this case, the cost of the acquisition of shares is deductible as income tax act.
section 17 (14.7.1989/660) If they have been applied for by a reduction in the number of the investment reserve a specific kunnallisverotuksessa or certain business income sources, this does not preclude the exercise of any other business of the investment reserve income source.
Miscellaneous provisions article 18 (14.7.1989/660) if the taxable person does not have not used the investment or it has not been read by the taxpayer during the tax year 1997 taxable income, shall be read without the part of the investment or the income tax of a taxable person the reservation without reading the year 1997 taxable income. Unused or income without reading all or part of the investment reserve is read from the left to its source of income as income, the result of which it has been reduced. If this source of income is the tax year concerned, shall be counted as income for the unused or without reading all or part of the taxable person's booking left investment lakannutta mainly responsible for the income source for the source of income as income. The taxable person shall be entitled to withdraw the part of the investment deposit, which corresponds to the part of the investment income the Commission goes on to reserve. (21.11.1991/1366) is repealed by L:lla 21.11.1991/1366.
If a limited liability company, or a shareholder or a member of the cooperative, which has completed its share of the capital stock or investment charge, has not used the number carried out in the manner provided for in this Act, shall be counted against the amount not used, plus 30% of the stock of the company or cooperative, the order for payment as taxable income of the year following the tax year, or if the tax Board pursuant to the third paragraph of article 13 is extended under section 13, the time limit referred to in paragraph 2 of its fiscal year, not later than the date on which the amount of taxable income, should have been used.
section 19 of the taxpayer, that is done in the context of the investment reserve, is a tax return to report the amount of the reservation deposit and investment.
During the fiscal year of the taxpayer, that is used for investment or raised the investment deposit or part of it, is to report on the use and investment of the reservation deposit. (14.7.1989/660) section 20 (14.7.1989/660) prior to the adoption of the decision referred to in article 8 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 21 (14.7.1989/660) in the event of the community or the group or if the rest of the taxable person to stop the merger of the communities of economic activity or if the taxable person, the taxable investment property is transferred, the booking shall be counted as taxable income, of the date on which the decision of the bankruptcy, winding up or dissolution of the disposition is to be made. The taxable person shall be entitled to raise the income of the investment reserve is responsible for the investment that reads as a deposit.
More detailed provisions on the implementation of article 22 of the law on the application of this and will, if appropriate, by the Council of State.
pursuant to article 23 of this law shall enter into force on 1 January 1979 and shall apply to the investment of reservations, in accordance with the provisions of this law.
This Act repeals the investment funds law of 8 June 1964 (309/64), as amended subsequently. The latter law is subject to the entry into force of this law, however, had to be applied to investment funds. The tax years 1991 to 1997 will be investment fund to read as taxable income on the investment funds, by way of derogation from article 10 of the law to increase and an increase in the tax on the air. If the taxable person does not have not used the investment fund, or it is not viewed as taxable income in the tax year, not later than 1997, the part not used shall be read by the taxable person in fiscal year 1997, the investment fund as taxable income. (21.11.1991/1366)
The change of the date of entry into force of the acts and application: 21.12.1979/978:9.7.1982/536: this law shall enter into force on 1 August 1982 and it shall apply for the first time in the taxation year 1982.
THEY'RE 84/82, vvvk. bet 31/82, svk. Mrs 84/82 29.12.1988/1253: this law shall enter into force on 1 January 1989. The applicable law of 1989 provided for tax purposes, except as set forth below. In the year 1989, the tax does not apply to the investment law, article 16 of the booking, as it is, in part, amended by the law of 21 December 1979 (978/79).
Investment deposit interest rates for the period preceding the entry into force is not subject to tax in the year 1989.
Notwithstanding the provisions of paragraph 1 of article 9 is provided for, the date of entry into force of this law shall be obtained before the financial year for which the investment used for the purchase of domestic passenger car tax year 1989 also in the manner provided for in this Act.
Before the date of entry into force of this Act for which accounts have been closed by a taxable person other than a reservation may be made to the investment community to use fiscal year 1989 10 section under the same conditions as community.
Before the date of entry into force of this Act for which accounts have been closed on the basis of the use of the investment reserve is the reduction referred to in section 16 of the investment to make in the tax year before 1989, the entry into force of this law, in accordance with the provisions in force.
In the year 1989 for tax purposes prior to the date of entry into force of the law in the current financial year capital allowance will be taken into account for the fixing of the loss of compensation for income tax (362/68) a taxable person within the meaning of loss.
In 1989 the Government's taxation tax before the entry into force of this law in accordance with the purpose of the authorisation issued by the investment deposit withdrawal prior to the entry into force of this law, as required by the provisions in force shall be deemed to have been used in booking of investment used in the manner laid down by law.
THEY'RE 113/88, svk. Mrs 207/88, 85 and 85 vvvk. bet (a)/88 14.7.1989/660: this law shall enter into force on 1 January 1990. The law shall apply for the first time in the taxation year in the 1990s except as set forth below.
Investment deposit interest rate for the period from 1 January 1989, the preceding is not subject to tax.
Notwithstanding the provisions of paragraph 1 of article 9 is provided for, be used prior to 1 January 1989 for which accounts have been closed, also an investment for the purchase of domestic passenger car used in the manner provided for in the law, but not later than fiscal year 1993.
Before 1 January 1989 for which accounts have been closed by a taxable person other than a reservation may be made to the investment community in the tax year in the 1990s to use within the meaning of section 10 of the Act, under the same conditions as community.
Before 1 January 1989 for which accounts have been closed on the basis of the use of the investment reserve is obtained in the 1990 tax deduction referred to in section 16 of the investment made before 1 January 1989, in accordance with the provisions in force.
In the 1990s the Government for tax purposes in the tax year before 1 January 1989, in accordance with the authorization issued by the investment deposit for the purpose of lifting before 1 January 1989, in accordance with the provisions in force shall be deemed to have been used in booking of investment used in the manner laid down by law.
THEY 10/89, vvvk. bet 33/89, svk. Mrs. 95/89 21.11.1991/1366: this law shall enter into force on 1 January 1992.
The law shall apply for the first time in the year 1992, for tax purposes. Article 10 of the law (a), article 14 and article 23, as well as article 18 of the amended version shall, however, already be contained in the tax, which dates back to 1991.
(2) (a) section 9 of the law, and article 12, shall be valid to the end of 1993, and applied for the years 1992 and 1993, the verotuksissa can be delivered.
Notwithstanding the provisions of paragraph 1 of article 9, may, before 1 January 1989 for which accounts have been closed on the investment for the purchase of domestic passenger car used also in the manner provided for in this Act, does not later than fiscal year 1993.
THEY'RE 79/91, vvvk. bet. 29/91