In accordance with the decision of the Parliament, provides for: 1 section (24.8.1990/720) that the farm economy of the agricultural investment with our secure online form, by a taxable person carrying can be for fiscal years 1983 to 1990 tax returns do, provided for in this Act.
section 2 of the order of magnitude of the investment reserve is up to 30% of the reduction of the investment reserve in the agricultural pure income before, but not more than 40 000 marks. When calculating the amount of the investment reserve is left full of thousands of resulting Deutsche mark, with the exception of the surplus. If the farm economy of the income tax Act (543/67) under section 6, as referred to in paragraph 4, the procurement and perusparannusmenojen deductible has been the same under section 8 of the Act, section 9, subsection 2, and under the third paragraph of article 10 of the maximum smaller, is the difference between the reduced agriculture for the purpose of calculating the amount of the investment reserve allowed to clean. The investment will be made, if the maximum amount would be less than the 10,000 mark, and not engage in any of the 10 000 mark. (12.12.1986/902)
The investment will be made for those fiscal years, which in the past made the investment provisions are or shall be counted as income in the manner laid down in article 9.
The investment shall be deducted from the result of the State of the agricultural clean-booking and kunnallisverotuksessa.
section 3 of the Investment reserve to have made a taxable person must make a deposit (investment deposit) to a special bank account opened exclusively for this purpose (investment account).
section 4 of the Investment amount of the deposit is 50% of the investment amount of the reservation.
Investment deposit shall be made no later than 1 March of the year following the tax year.
The cause of the disturbances or other special payments due to the Treasury may extend the time limit referred to in paragraph 2. Article 5 (6.4.1990/319), a financial institution will pay an annual interest rate of the investment deposit, equal to the amount of a financial institution for the 12-month interest rate borne by the corresponding määräaikaistalletustilille.
Investment deposit interest was not paid to the State and kunnallisverotuksessa considered to be taxable as income and not on the basis of the investment deposit for tax purposes under the tax on wealth in resources.
section 6 of the Investment reserve is to be used, not later than the end of the tax year of the fourth tax year, for which a reservation has been made in the tax declaration submitted to this investment. In the past was the investment reserve is to be used before the future.
section 7 of the Investment reserve may be used for the following investment in agriculture and perusparannusmenoihin: 1) to the farm economy of the income tax Act, as referred to in article 8 (2) of the machines, equipment and devices;
2) of the income tax Act, section 9 of the farm economy in buildings and facilities; as well as 3) password in the ditches, bridges, dams and other farm economy of the income tax Act, as referred to in subparagraph (1) of section 10 of the plant and equipment.
The investment reserve is to be used for the purchase referred to in paragraph 1, subparagraph 1 and the date when the asset is perusparannusmenoihin you in the fiscal year concerned, as well as of procurement referred to in paragraphs 2 and 3, and perusparannusmenoihin you in the tax year in which the asset's construction work is started or completed. (15.6.1984/465)
The acquisition referred to in subparagraph (1) above, and the reserve was used in perusparannusmenot are not deductible. (15.6.1984/465), section 7 (a) (30.12.1991/1675) If a taxable person has raised the investment deposit and have not used the investment for the purposes of article 7 of the reservation, the ambition levels of the deposit corresponding to the investment reserve are attributed to the tax year taxable income, in which the deposit has been raised.
in the context of article 8 of the taxable person shall provide a report on the tax return, or the amount of the investment reserve, used for investment and the investment reserve operating from.
section 9 (30.12.1991/1675) if the taxable person does not have not used the investment or it has not been read by the taxable person as taxable income under section 6 within the time limit laid down, shall be read without using or as income of the taxpayer filed with the investment reserve agriculture read as taxable income in the tax year in which the investment reserve no later than should have been used. The investment of the taxpayer for the operation of agriculture in an unused reservations are attributed to the tax year taxable income, the date on which his States to stop farming. The reservation does not, however, be counted as income to the taxpayer's death, the executors of his undivided to continue farming.
Used in article 10 or as taxable income or part of the investment reserve is equivalent to read investment deposit will raise no earlier than the beginning of the year, the date on which the investment reserve will be used or that the interest generated by the investment reserve is read, but not earlier than six months after the conclusion of the investment deposit.
On the conclusion of the investment deposit and increase financial institution shall send a notice to the Tax Office of the domicile of the taxpayer of observation.
the implementation of the provisions of article 11 of the more detailed for the application of this law and regulation.
section 12 (24.8.1990/720) this law shall enter into force on 1 January 1983. The law will apply to fiscal years 1983-1994 verotuksissa provided they 237/82, vvvk. bet 90/82, suvk. bet 215/82 acts entry into force and application in time: 15.6.1984/465: this law shall enter into force on 1 July 1984. It shall apply for the first time in the taxation year 1984.
THEY 28/84, vvvk. bet 26/84, svk. bet 45/84 12.12.1986/902: this law shall enter into force on 1 January 1987. It shall apply for the first time in the taxation year 1987.
THEY'RE 117/86, vvvk. bet. 57/86, svk. Mrs. 125/86 6.4.1990/319: this law shall enter into force on 11 April 1990.
THEY'RE 17/90, vvvk. bet. 6/90, svk. Mrs. the 10/90 24.8.1990/720: this law shall enter into force on 1 January 1991.
THEY'RE 64/90, vvvk. bet. 25/90, svk. Mrs. 82/90 30.12.1991/1675: this law shall enter into force on 1 January 1992. It shall apply for the first time in the tax, which dates back to 1991.
THEY'RE 208/91, vvvk. bet. 64/91