In accordance with the decision of the Parliament:

CHAPTER 1

Professional secrecy and amount of tax

ARTICLE 1

According to this law, a dog tax is payable annually to the municipality in whose territory the dog in the previous calendar year (tax year) Has been permanently kept.

The municipal council may decide that no dog tax shall be carried out by the municipality. In this case, the municipal council may also decide that the dog owner is not obliged to make the declarations referred to in Articles 5 and 6 and that the control flag referred to in Article 7 must not be written by the dog. (22.2.1991/357)

ARTICLE 2

The obligation to pay a dog tax is a dog owner who has been owned by a dog at the end of the tax year.

What the dog owner is provided for in this law concerns the guardian of the minor's child if the dog is owned by the child.

ARTICLE 3 (26.10.2001/913)

The dog tax does not exceed eur 50, according to the decision of the municipal council.

§ 4

The dog tax shall not be carried out:

(1) a dog who, at the end of the fiscal year, is five months younger;

(2) the dog, owned by the State or whose maintenance costs are borne by the State;

(3) the dog used to herd reindeer;

(4) the invalid or sensory assistance and guide dog;

(5) there is evidence of a trained dog committed to defence or civil protection missions, which has been committed to donating them;

(6) evidence of a trained dog, who is obliged to surrender to the police authority if necessary;

(7) a dog who is owned by a diplomatic or consular post in a foreign State in Finland, by a person serving the Office of the consul, his family or his private servant, if they are not Finnish citizens; and

(8) the dog, which is the subject of a regulation on the use of animals in scientific experiments (154/72) Shall be used for the purposes of the Regulation.

CHAPTER 2

Notification obligation and tax procedure

§ 5

Every tax year has had a dog in his possession, and at the latest in February of the following year, he is obliged to inform the municipal council of the municipality in whose territory he is permanently resident. If the function is assigned to the office-holder, the notification shall be made to that effect.

The notification, which shall be made using the form established by the municipal council for that purpose, shall contain information on the previous owner, name and permanent location of the dog, and the breed and date of birth of the dog. (dog declaration).

The municipal government or the office-holder provided for in the management code must, by means of a notice which must be published annually by means of a notice which must be published in the form of municipal declarations in the municipality, the obligation to notify and at the same time: Information on where the dog declarations are to be provided and where forms are available for them.

ARTICLE 6

The dog owner must make a statement about the dog, if during the tax year

(1) the permanent location of the dog has changed to another municipality,

(2) the dog has been surrendered to the new owner; or

3) the dog is dead.

The notification shall be sent no later than in February of the year following the tax year to the local government or to the holder designated by the Board of Directors. In the case of a dog, which has not yet been submitted, a statement of change shall be made to the local authority or to the holder of the office prescribed in the executive order, to whom the dog declaration was to be made before the event.

§ 7

For a dog subject to a dog tax, a dog tax ticket shall be written on an annual basis by the local government or by the holder of the office, which shall be marked by:

1) the name and address of the dog owner;

2) the description, age and name of the dog; and

3) the amount of the tax, the time of payment and the place of payment.

In May of the year following the end of the year following the end of the year following the end of the year, the official government or the office-holder appointed by the Board of Directors shall send the dog tax tickets to the dog owners.

In the case of a dog that is not subject to a tax, a control flag is written, including information on dog-owner, dog and tax exemption. The flag shall be sent to the dog owners concerned at the same time as the dog-tax tickets.

§ 8

If, within the prescribed period, the dog owner has failed to give a dog declaration from the dog on which the dog tax is to be carried out, the municipal authority or the holder of the authority provided for in the management code may increase the tax year for which the declaration was to be made; A dog tax not more than double.

If, for the reason referred to in paragraph 1, a dog tax has not been able to determine the tax year in accordance with Article 7, it is for the municipal authorities or the holder of the office of office provided for in the management code to order the dog-owner to pay the tax levy. In the case of non-compliance with interest rate plus interest, and the increase in dog tax to a maximum of twice. The imposition of a test tax, which shall give the dog owner an opportunity to submit a report, shall be submitted no later than the fifth year after the end of the tax year. (18.12.1995-1570)

The levy on the payoff and the unpaid dog tax shall be paid at the rate of delay as provided for in the law on the increase in the tax and the amount of delay (1556/95) . (18.12.1995-1570)

§ 9 (26.10.2001/913)

If a dog owner has been negligent to give a declaration of change in the place of the dog or to the change of ownership or of a dog-free dog, he or she may be obliged by the local government or by the holder of the authority provided for in the management code to To pay a default rate of EUR 10. The default fee shall be paid at the latest in the fifth year following the end of the year for which the notification had to be given. The default fee is otherwise in force, as is the case with the dog tax.

ARTICLE 10

When a dog tax has not been imposed on a dog owner without his own fault, a dog tax must be imposed on a dog owner by decision of the local government or by a decision of the holder of a dog in the third year at the latest. The end of the fiscal year.

ARTICLE 11

The person to whom a canine tax is imposed shall have the right to make a written complaint to the municipal authorities or to the office-holder provided for in the executive order. The adjustment requirement shall be made no later than three years from the beginning of the year.

The dog tax must be carried out in spite of an appeal against the imposition of a dog tax.

ARTICLE 12

Any decision taken by the municipal government or the office-holder, as provided for in the management code, may appeal within 30 days of the notification of the decision to the administrative court in which the municipality is in the tachograph. Otherwise, the appeal shall comply with the provisions of the administrative law (18/06/1996) Provides. (11.06.2010/528)

The imposition of a levy shall not be challenged before the tax has been requested to be adjusted in the manner prescribed in Article 11.

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. (11.06.2010/528)

CHAPTER 3

Specific provisions

ARTICLE 13

The dog-owner shall be obliged to maintain the dog tax or control flag he has received and to present it to the municipal authorities supplying tax control or to other persons performing the supervision of the municipality.

ARTICLE 14

The list of dogs notified to it shall be kept by the government or the office-holder provided for in the Executive Board.

§ 15

In the case of a dog declaration containing information on the previous owner of the dog, and a declaration of change concerning the alteration of the owner to the territory of another municipality or the transfer of a dog to the new owner, the A copy of the previous, current or new owner of the dog, for the purposes of the supervision of the tax office of the office holder, shall be sent to the local government or to the holder of the office prescribed in the executive order.

ARTICLE 16

On application for special reasons, the municipal government may, at its discretion, grant partial or total exemption from the dog tax.

Article 16a (24.08.1990/789)

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

§ 17

The provisions of this law do not apply to dog taxation in the province of Åland.

In the event of the adoption of the necessary provisions in the Åland legislation of the Åland Islands, the Regulation may provide for the law to enter into force in the taxation referred to in paragraph 1.

ARTICLE 18

More detailed provisions on the implementation of this law may be laid down in the regulation.

§ 19

This law shall apply for the first time from the tax year 1980.

This law repeals the Regulation of 14 December 1894 with regard to the completion of a dog tax, with its successive amendments, in such a way that, in 1979 or in the case of a dog tax from previous years, the Provisions.