In accordance with the decision of the Parliament, provides for: 1 the amount of the tax to the tax obligation and the NUMBER 1 of the Dog is, as this law carry out an annual dog tax to the municipality in which the dog for the previous calendar year (fiscal year) at the end of the is permanently.
The Municipal Council may decide that it is not to be carried out in the dog tax. In this case, the Board of Governors may also decide that the owner of the dog shall not be required to make under section 5 and 6 of the laws of the notifications referred to in, and that the dog not be typed within the meaning of article 7 of the control flag. (22.2.1991/357) section 2 shall be obliged to carry out the dog tax is the owner of the dog, which at the end of the tax year of the dog has been in the ownership of.
What about the owner of the dog is in the law, the guardian of the minor child, if the dog is owned by the child.
section 3 (26 October 2001/913) a dog at a maximum rate of 50 euros, as the County Council to decide.
section 4 of the Dog tax does not run: 1) at the end of the tax year of the dog, who is five months younger;
2), which is owned by the State or through State resources is carried out by the maintenance costs;
3), which is used for reindeer herding cattle;
4) invalidin or aistiviallisen use and guide dog;
5) national defence or civil protection tasks, a proven track record of commitment to hand over a dog that is trained for these purposes;
6) damaged a deer, which is a scenthound, a proven track record of commitment, if necessary, a dog trained to hand over police authority;
7), which is owned by a foreign State in a diplomatic or other representation in Finland or Consulate serving the person sent to the members of his family or private servants, if they are not Finnish citizens; as well as 8), that the use of animals in scientific experiments on Regulation (334/71) is used for the purposes laid down in the regulation.
Chapter 2, section 5 of the tax obligation and the procedure for That tax year has received ownership of the dog, is required not later than in the course of February of the following year to inform the Government of the municipality, the dog, the dog on a permanent basis to keep. If the task is specified in the rule, the Executive Board of the notification shall be made for this.
The Declaration, which shall be carried out by the date set by the Government for the form, the owner of the dog shall include the information from the previous location, name and pysyväisestä, as well as the dog's breed and the birth of the time (the dog).
The Government of the rule laid down by the Board each year during the month of January will remind you of a notice which is in the julkipantava as local declarations will be published, the relevant notification and, at the same time, provide an indication of where the dog notices shall be given, and what forms are available for them.
section 6 of the dog owner must make a dog change notification, if during the tax year 1) dog pysyväinen is changed to another, 2) to the owner of the dog has been handed over to the new, or 3) the dog is dead.
Change notification is the latest in February of the year following the year of the tax to be given to the Government or the Executive Board of the dog to the notified authorities of the rule for a specific holder. Dog with dog notice has not yet been done, shall be adopted by the Board of directors or notice of change of the rules for a specific notification to the holder of the public authorities, to whom the dog before the change of events would come to do.
section 7, which is to be carried out by the Government or tax, will the dog rules specified by each year has it written down the dog tax, which must be labelled with: 1) the name and address of the owner of the dog;
2) dog tags, age and name; the amount of the tax, as well as 3) charge and payment.
The Government of the rule laid down by the Board shall be sent no later than fiscal tax tickets to the owners of the dog of the year following the year of the dog in May.
A dog, which is not to be carried out, the data is written to the control of the owner of the flag, in which shall be entered in the dog, a dog and a tax exemption. Control of the ticket will be sent to the concerned dog owners at the same time as the dog.
section 8 if the dog owner is not remedied within the period of time given the dog the dog, the dog tax declaration shall be carried out by the Board of directors or the Executive Board, a rule can be imposed on the holder of the public authorities to raise the tax for the year for which the statement would appear not to be given, the dog of the tax up to a factor of two.
If the dog on the ground referred to in paragraph 1, the tax does not have to be in accordance with section 7 of the fiscal year of the Board or management, is to impose a rule laid down in the decision, the order by the dog owner to run a dog tax non-compliance with the tax payments, including interest, as well as the increase in the tax increase provided for in the relevant dog tax up to a factor of two. Dog tax, by virtue of which the dog owner is the adoption, be given an opportunity to study shall be submitted at the latest by the end of the tax year in the fifth year. (c 248/1570)
Maksuunpannulle and non-jätetylle dog on tax has to be paid delay interest rate as set out in the law on the tax increase and the highlight (1556/95). (c 248/1570), section 9 (26 October 2001/913) if the dog owner has failed to give the location of the dog or the owner of the dog or the use of the exchange of the dog to the municipal government or the rules prescribed by the holder of the authorities order the dog owner's failure to carry out the payment of EUR 10 000. By the fifth year, the failure to pay is a maksuunpantava the end of the year to which the notice should have been provided. The neglect charge is otherwise valid, what a dog tax.
Article 10 When the dog's owner without his own fault, has been left without the Government tax, is provided for the dog or the holder of the decision of the competent authorities provided for in the rules provide for a dog tax, no later than the third year of the dog owner to run from the end of the tax year.
section 11 For which the dog tax is imposed, the Government or the Executive Board has the right to make a complaint in writing to the holder of the public authorities in the rule. Adjustments must be made at the latest within three years of the right from the beginning of the year.
The dog is to be carried out, despite the fact that dog in the imposition of the tax was challenged.
Article 12 of the regulation of the Board or the Executive Board in response to a specific complaint against the decision of the public authorities, the holder may appeal within 30 days of its notification to the Administrative Court, the Court has. Otherwise, the appeal of the administrative act (586/1996). (11 June 2010/528)
Dog tax may not be appealing to an appeal before the tax is requested, as provided for in article 11, to be selected for adjustment.
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. (11 June 2010/528) Chapter 3 special provisions for section 13 of the dog owner is required to maintain the control flag, tax flag, or received in the dog, as well as to submit to the control of municipal authorities, the taxation or control on behalf of the mission to others.
section 14 of the regulations of the Board, the Board of the authority shall be provided for to keep the dogs.
Article 15 of the Declaration, which includes information about the dog's Dog from the previous owner, as well as the change of the notification of the amendment to the second area of the owner's or dog's rendition of the new owner, is provided for in the rules of the Government or public authorities for the control of the holder of the tax shall send signed copies of the new owner of the current or the previous dog, the address of the Government or the Executive Board designated under rule for a given to the holder of the public authorities.
an application made under section 16, The Board of Directors may, at its discretion, in exceptional circumstances, grant partial or complete exemption from the dog tax.
16 (a) of section (24.8.1990/789), the penalty for the unlawful conduct of the enterprise tax avoidance and the dog is provided for by the Penal Code, chapter 29, section 1 to 3.
section 17 of this Act shall not apply to the dog tax.
If the åland legislation provides the necessary provisions, the law can be imposed by regulation, provide that in the case referred to in subparagraph (1) shall enter into force also for tax purposes.
on the implementation of article 18 of This law, the provisions of the regulation can be used to provide more accurate.
Article 19 of this law shall apply for the first time in fiscal year 1980.
This Act repeals the Decree of 14 December 1894 the dog running to amended tax, however, so that in 1979, or the previous years the provisions of the regulation shall apply without prejudice to the payer of the dog tax.
The change of the date of entry into force and application of legal acts: law of the 264 10.3.1989/: this shall enter into force on 1 November 1989.
THEY 65/88, another lvk. Mrs. 12/88, svk. Mrs. 157/88 24.8.1990/789:
This law shall enter into force on 1 January 1991.
THEY LaVM 66/88, 6/90, SuVM 56/90 22.2.1991/366: This Act shall enter into force on 1 March 1991. This law shall apply for the first time in fiscal year 1991.
THEY 298/90, the law-and talousvk. bet. 35/90, SuVM 292/90 2.8.1994/712: 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 c 248/1570: this law shall enter into force on 1 January 1996.
THEY 131/95, Staub 37/95, 124/95 of 26 October 2001/913 EV: this law shall enter into force on 1 January 2002.
The law shall apply for the first time in the kunnallisverotuksessa for 2002.
THEY 91/2001 12/2001, Staub, EV 101/2001, 11 June 2010/5: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, the EV 37/2010