In accordance with the decision of the Parliament:

ARTICLE 1

Interest income at source

Interest receivable to the State in some cases Withholding tax on interest income Is laid down in this Act.

ARTICLE 2 (11.06.2010/512)

Taxable duty

The obligation to carry out a withholding tax is in Finland the income tax law (1535/1992) , in general, a taxable person, a natural person and a domestic estate.

ARTICLE 3

Target of the tax

The withholding tax on interest income shall be carried out in the form of interest income received from the home country:

(1) an account for the receipt of the public deposits to a deposit bank or a branch of a foreign credit institution in a foreign credit institution or an employer set up by an employer for a deposit paid to a maintenance office; or In payment services (190/2010) To a payment account within the meaning of the payment institution (197/2010) Or the Law on the operation of a foreign payment institution in Finland (298/2010) The interest paid to the branches received by a foreign payment institution in Finland;

2) debt securities Article 34 of the 622/1947 If the loan is offered to the public; however, the withholding tax shall not be carried out if the loan is not drawn up without a prospectus to be drawn up in the securities field; (746/2012) Article 3 of Chapter 4 Under paragraph 1 (1) to (3);

(3) the interest rate paid for the bonds referred to in Article 34 of the promissory note, provided that the loan has been offered to the public and the issuer of the loan is the State of Finland, the Bank of Finland, the Finnish municipality or the municipality of Finland, or of which the Finnish State, The Bank of Finland, the Finnish municipality or the Municipality of Municipalities have issued a guarantee.

(14.12.2012/778)

The interest income derived from a withholding tax within the meaning of this Law shall not be subject to the income tax income of the taxable person referred to in Article 2, nor the deposit or the value of the bond for the taxable amount of such taxable persons.

The interest rate referred to in this Article shall also be treated as an index credit.

§ 4

Derogations for tax secrecy

The withholding tax at source shall not be carried out:

1) the payment of deposits or bonds in respect of deposits and bonds in the form of a tax relieving (1621) By the taxable person referred to in Article 1 (2) of that Law, of the interest to be regarded as taxable in the form of taxable income and also of the income tax law (1535/92) The rate of tax exemption provided for in paragraph 2, (30.12.1992/1550)

(2) an interest-bearing return or any other credit being made in the event of a transfer of a deposit or a bond issue; (29 DECEMBER 2009/1743)

(3) the interest paid to such a deposit and the bond issue, in which the assets of the saver are invested in accordance with the long-term savings agreement referred to in Article 54d of the Income Tax Act. (29 DECEMBER 2009/1743)

§ 5

Tax collection and tax liability

A withholding tax shall be levied by a deposit bank, a branch of a foreign credit institution, a branch of a foreign credit institution, a cooperative, a maintenance office set up by the employer and the issuer of the bond issue; (payment of interest), When the interest is paid to the taxable person or credited to the account. The interest rate payer, as well as the head of the foreign credit institution in Finland, shall be liable, in addition to the taxable person, as provided for in Article 15.

ARTICLE 6

Number and calculation of the tax

The withholding tax at source is 30 % of the interest paid to the deposit or the bond loan. (12/01/1519)

The withholding tax at the source of the interest income shall be calculated on the basis of every amount of interest paid in the form of a total of 10 cents, with the exception of the sents. (26.10.2001/904)

If the interest is paid in foreign currency, it shall be converted into euro on the basis of the rate of interest payable on the basis of the exchange rate published by the European Central Bank in force. (26.10.2001/904)

§ 7 (11.06.2010/512)

Reporting and execution of the tax

The tax payer shall declare and pay the tax to the tax administration no later than the month following the payment of the interest rate to the tax administration (604/2009) At the date specified. The information on the tax shall be provided by means of a periodic tax declaration as provided for in the tax account.

§ 8 (11.06.2010/512)

Preliminary ruling of the Central Tax Board

The Central Tax Board may, on application by the beneficiary or the interest payer, give a preliminary ruling on the obligation to pay withholding tax at the rate of withholding tax, as laid down in the Law on Tax Administration (1803/2010) Provides.

§ 8a (26.7.1992)

Reference for a preliminary ruling (11.06.2010/512)

The tax administration may give a preliminary ruling on the withholding tax on a withholding tax on the written application of the interest-payee or the interest-payer, unless the matter has been settled by a decision of the central tax panel and the application for it is not pending before the central tax committee. (11.06.2010/512)

Paragraph 2 has been repealed by L 11.6.2010/512 .

The application shall indicate the specific question to which the preliminary ruling is sought and provide the necessary explanation of the case.

It is for the national court to comply with the principle of equal treatment. The same shall apply to a preliminary ruling on the application of the loan beneficiary, if the interest beneficiary makes a claim for the interest payment.

The case for a preliminary ruling has to be dealt with as a matter of urgency in the tax administration, administrative court and the Supreme Administrative Court. (11.06.2010/512)

§ 9 (11.06.2010/512)

Control

The tax administration monitors the obligation to carry out the withholding tax and the provisions on the amount of the tax.

ARTICLE 10

Conditions for non-enforcement of the tax

The interest-payer shall have the right to waive the withholding tax on deposits and bonds referred to in Article 3 only if the interest rate is levied at the rate of the interest payment only if the interest-payer provides a more detailed explanation of the fact that: Be a taxable person within the meaning of Article 2.

ARTICLE 11 (11.06.2010/512)

Obligation to report

The Tax Procedure Act (188/1995) The obligation to notify the taxable person does not apply to the income from which a withholding tax under this law must be carried out, and not the capital to which the interest is paid. However, the interest rate payer shall keep a record which reliably identifies the factors relevant to the determination of the withholding tax. At the request of the relevant official of the tax administration, the interest-payer shall disclose the documents and other necessary documents necessary for the supervision of the withholding tax. The tax administration shall, in addition, be provided annually by the Regulation with information on interest rates and withholding tax in respect of the withholding tax and on the request of the tax administration for the taxable persons to whom Article 3 applies. , as well as interest paid to them, no withholding tax has been collected. In addition, the issuer of the bond issue shall inform the issuer of the terms and conditions of the bond issue and of the lending activity referred to in Article 18a of the Cooperative Act, as referred to in Article 18a of the Cooperative Act The financial statements of the cooperative deposit facility.

Notwithstanding the provisions of paragraph 1, the obligation for the levying of an interest rate charged to the levying of the withholding tax shall be the subject of a call by the tax administration for a tax on a particular taxable person's tax, tax control or tax review For the purpose of obtaining the information necessary to deal with the documents held by the interest-payer or otherwise in his possession.

ARTICLE 12 (11.06.2010/512)

Taxes for payment to the usury

If the withholding tax on interest income has not been charged to the payment of the interest as referred to in Article 3, the tax administration shall pay a withholding tax to the beneficiary of the withholding tax. However, the fee shall not be delivered later than the sixth year after the end of the calendar year in which the tax should have been collected. In the context of the levy, the taxable person shall be subject to the tax increase and the tax increase, in accordance with the provisions of Article 56 (4) and Article 57 of the Tax Code mutatis mutandis.

ARTICLE 13 (11.06.2010/512)

Extraction of withholding tax in connection with a tax adjustment

If the interest income referred to in Article 3 is erroneously taxed at the rate of withholding tax on income tax in respect of the obligation to pay income tax as taxable income, the tax adjustment referred to in the Law on Tax Procedure of the Tax Administration To pay a withholding tax to carry it out to the person responsible. The tax increase and the tax increase referred to in Article 12 shall not be imposed.

ARTICLE 14 (7.8.2009/610)

Reading and return for withholding tax

A withholding tax unduly collected from the Koronsaber shall be regarded as income tax advances and shall be subject to the ex-ante recovery law governing the use and repayment of the advance (1118/1996) And the Law on Tax Procedure (188/1995) Provisions.

If the interest rate payer has declared that the withholding tax is too high, the amount of the notified tax may be deducted from the withholding tax to be reported from the same calendar year or corrected by the lodging of a periodic tax return declaration. The adjustment of the periodic tax return referred to in Article 7 (3) of the Tax Act must be carried out mainly during the next five calendar years.

§ 15 (5.12.1991/1393)

Determination of a withholding tax on the payment of interest

If the interest-payer has failed to collect the withholding tax or without payment to the State, the amount of the withholding tax from the withholding tax and the penalties to be imposed in connection with it, as well as the reimbursement of the tax, shall apply mutatis mutandis to the ex-ante financial law Or under it, as regards the withholding of an advance, provision or provision is made. However, the payment of the levy shall not be provided if the interest income has been withheld in advance of the advance payment law.

ARTICLE 16 (7.8.2009/610)

Source withholding tax and penalty penalties

The withholding tax paid to the beneficiary under this Act shall be subject to the provisions of the Law on the increase in the tax and the rate of delay (186/1995) Provides.

§ 17 (11.06.2010/512)

Appeals appeal

The decision on the amendment to the withholding tax imposed on the beneficiary is in force, as laid down by the Law on the taxation procedure, by appeal to the administrative court.

An appeal against the decision of the tax administration is in force as to what the preliminary draft law provides for decisions on ex-ante decisions on appeal.

ARTICLE 18

Penalty provisions (30.12.1999/1350)

Paragraph 1 has been repealed by L 30.12.1999/1350 .

Penalty sanctions are in force, as laid down in Chapter 9 of the Tax Procedure Act. (18/125/1571)

§ 19

Mandate authorisation

More detailed provisions on the supervision of withholding tax on withholding tax and other more specific provisions on the implementation of this law shall be adopted, where appropriate, by a regulation.

§ 20 (30.12.1992/1550)

Entry into force

This Act shall enter into force on 1 January 1991.

The law applies to the interest rates on deposits and bonds that are accumulated each year.

The accrued interest paid after the entry into force of the law, but before the entry into force of the law, shall apply to the provisions in force before this law.