In accordance with the decision of the Board of the interest rate provided for in article 1 of the source of income tax: interest income interest income from the State, in some cases, the withholding tax provided for in this Act.
section 2 (11 June 2010/512) tax liability Required to carry out the interest rate source of income tax is the income tax Act (1535/1992) according to the taxable person and the native of the estate.
section 3 of the interest rate on the Income Tax a withholding tax at a rate of destination shall carry out the following interest income received from the home country: 1) to receive the public's deposits, the deposit into the bank account referred to in domestic or foreign credit institutions in Finland to the branch or at the employer's establishment of a branch office of the burden of the service will be delivered to the deposit or the payment Services Act, highlight (290/2010) to the account of payment referred to in the Act of payment institutions (297/2010) the payment referred to in the activities of the payment institution or the establishment of the foreign law in Finland (298/2010) to the foreign payment institution in Finland referred to the branch received resources paid use;
2) promissory note (622/1947), section 34 of the bond loan paid referred to in use, if the loan has been offered to the public for subscription; the withholding tax is not, however, be carried out, if the loan is not to draw up a prospectus of the securities market Act (746/2012), Chapter 4, section 3, subsection 1, paragraphs 1 to 3;
3) the promissory note referred to in article 34 of the laws of the bond loan, paid if the loan has been offered to the public for subscription and the loan issuer is the Finnish Government, the Bank of Finland, a Finnish municipality or Federation of municipalities, or with the Finnish Government, the Bank of Finland, a Finnish municipality or Federation of municipalities has given the amount related to the guarantee.
Interest revenue, which is inherited from the withholding tax referred to in this law, is not a taxable person referred to in section 2 of the income tax taxable income and the value of the deposit or a bond in such taxpayer's taxable wealth.
Interest rate referred to in this article shall be treated as the index.
section 4 of the interest rate on the income tax exemptions for withholding tax is not to be carried out: 1 the burden of the deposit for a loan or bond deposits) and tax relief Act (Regulation (EC) No 726/88), as provided for in the said law, verovapaaksi referred to in section 1 of the taxable person referred to in paragraph 2, be taxable as income and not to be held to highlight of the income tax Act (1535/92) 33 verovapaaksi referred to in section (2), as provided for in (30.12.1992/1550) which were deemed to be the proceeds or other), the interest rate credit, transfer or deposit which is carried out in the context of the transfer of a bond; (December 29, 2009/1743) 3) a deposit and bond funds is to highlight, which paid savers 54 of the income tax Act, (d), in accordance with article pitkäaikaissäästämissopimuksen. (December 29, 2009/1743) section 5 of the Tax liability of the tax collection and interest rate source of income tax levy rate paying a deposit in the Bank, a branch of a foreign credit institution in Finland, the service set up by the Office of the cooperative, the employer and the issuer of the bond (koronmaksaja), when the interest is paid to a taxable person, or shall be entered in the account to do this. Koronmaksaja, as well as the foreign credit institution in Finland to be the Branch Manager is also responsible for the tax on the taxable person, as provided for in article 15.
the calculation of the amount of the tax and interest rate section 6 of the income tax is 30% of the deposit or bond loan paid to use. (29.12.2011/1519)
Interest rate the interest rate paid to the source of income tax will be calculated for each one, so that the excess kymmenin sentein inches left. (26 October 2001/904)
If the interest is paid in foreign currency, it is the interest rate the interest rate in the calculation of income tax at source to be converted into euro when paying with the current exchange rate published by the European Central Bank. (26 October 2001/904) (11 June 2010/512 MB) and run the Koronmaksajan of the tax shall be remitted by the tax and interest income to the tax administration not later than the month following that of the interest payment tax account (604/2009) at the time of the date specified. The tax must be periodic tax declaration as a tax account is required by law.
section 8 (11 June 2010/512) for a preliminary ruling to the Board of the central tax Centre of the tax Board may, on application by the koronsaajan or koronmaksajan to give a preliminary ruling on the obligation to carry out a withholding tax at a rate of interest income of the Tax law as the Administration (503/2010).
8 (a) section (Furthermore/539) for a preliminary ruling of the tax administration (11 June 2010/512), the tax administration may, on written application by the koronsaajan or koronmaksajan gives the rate of income tax at source on the Board of the central tax, unless the matter has not been resolved and the decision of the application is pending before the central tax board. (11 June 2010/512) is repealed by L:lla 11 June 2010/512.
The application shall contain the detailed question, which a preliminary ruling is sought, and shall be presented to resolve the necessary evidence.
The payment of the interest of Justice for a preliminary ruling should comply with the, which, as it has been. The same applies to the request for a preliminary ruling on the koronsaajan, if the requirement of the koronmaksajalle koronsaaja in the community has lodged the application.
For a preliminary ruling in the case is to be dealt with in the tax administration, the Administrative Court and the Supreme Administrative Court as a matter of urgency. (11 June 2010/512), section 9 (11 June 2010/512) control the tax administration shall monitor the execution of the tax on interest income and compliance with the provisions on the amount of the tax.
the conditions for the submission of the article 10 of the Tax to be recovered Koronmaksajalla have the right to exclude the above referred to in paragraph 3 of the deposits and debt securities for a tax to be recovered at the rate paid to highlight the source of income only if the koronsaaja will present a report on the koronmaksajalle regulation, more specifically provided that it is not a taxable person as referred to in article 2.
section 11 (11 June 2010/512) obligation to the law on Tax procedure (1558/1995) of the taxpayer in accordance with the obligation does not apply to the interest income, which must be carried out in accordance with this law, withholding tax, and capital, for which the interest is paid. Koronmaksajan, however, is to keep records that will provide a reliable source of revenue for the tax to be driven out of interest in terms of relevant factors. Appropriate officer of the tax administration, at the urging of the tax on interest income for koronmaksajan shall be for the purposes of supervision the necessary documents and other necessary reports. In addition, the tax administration on the nature of the information to be given annually, by regulation, more specifically to the withholding tax on interest, and subject to the withholding tax, as well as at the behest of the tax administration to reconstruct the details of the taxable persons, who received the interest referred to in paragraph 3 have not been subject to withholding tax on interest payments made to them, as well as. A bond issued by the issuer shall also inform that the terms of the bond, as well as the interest rate on the deposit to pay the employer and in the service of the branch of the cooperative (a) referred to in article 18 of the quote from the movement engaged in accordance with the terms of the operation of the cooperative's deposit account.
Notwithstanding the provisions of subparagraph (1), provides for the recovery of the tax, interest income velvollisen koronmaksajan at the behest of the tax administration must be given a taxpayer's tax, a tax audit or tax appeal for the necessary information, which will survive the koronmaksajalla documents, if any, or which are otherwise this possession.
section 12 (11 June 2010/512) maksuunpano koronsaajalle if the interest rate income Tax Withholding is not inherited to run velvollisen from the interest rate referred to in paragraph 3, the interest rate on the tax administration maksuunpanee source of income tax koronsaajalle. Inheritance does not, however, be delivered later than the sixth within a year of the end of the calendar year in which the tax should have been in charge. In the context of the tax must be imposed by a taxable person to run as a formality connected with the increase and the tax increase to the extent applicable, in accordance with the law on tax procedure under section 56 and 57, the provisions of article.
section 13 (11 June 2010/512) in connection with the adjustment of taxation in the source tax maksuunpano If the interest rate referred to in section 3 of the income is subject to the interest rate income tax to run the wrong velvollisen for income tax under the income tax, the law on tax procedure for the tax administration will be referred to in the context of the adjustment of tax maksuunpanna tax to run velvolliselle. The increase of the tax referred to in article 12 and the tax increase will not be imposed.
section 14 (7 August 2009/610) on reading the source for the benefit of the tax and the restoration of Koronsaajalta shall be deemed to unduly treated as deferred income tax, withholding tax collected and the use of it is subject to the withholding tax and the law on the return of the advance (1118/1996) and the law on tax procedure (1558/1995).
If the koronmaksaja has announced the withholding tax of the notified body too large, too much can reduce the withholding tax in the same calendar year, ilmoitettavasta or fix the error by giving permanent income tax return of a corrective statement. Article 7 of the law of the tax account of the period of the tax return referred to in paragraph 3, the adjustment will be made in the following five tax mainly in the course of a calendar year.
section 15 (5.12.1991/1393) withholding tax maksuunpano koronmaksajalle
If the koronmaksaja is left to be recovered at the rate of income tax at source, or to refrain from performing, the State, the rate of tax in the context of a source of income for the introduction of sanctions, as well as the maksuunpanosta and the return of the tax, if applicable, in effect, what the law or by virtue of the prior recovery of withholding tax provided for or prescribed by the community. Inheritance does not, however, be delivered, if the interest rate is arrested for an advance payment by law.
section 16 (7 August 2009/610) source of tax collection and the delay penalties In the tax code koronsaajalle maksuunpantuun the increase in the tax, shall apply to the source and use the Act (1983/1995).
section 17 (11 June 2010/512) appeals appeals in accordance with the koronsaajalle decision on withholding tax is valid, what the tax law provides for a procedure on appeals by appealing to the administrative court.
The appeal of the tax administration to make a decision is valid, what the law provides for the appeal prior to the corresponding recovery early recovery decisions.
the provisions of article 18 of the Penalty (the start-up/1350) of the Act is repealed by reason of L:lla/1350.
Criminal sanctions is in force, Chapter 9 of the law on tax procedure for what. (c 248/1571), the provisions of article 19 of the regulation, the authorisation for specific interest rate source of income tax, as well as other more detailed provisions on the implementation of this law shall be adopted, where necessary, regulation.
under section 20 (30.12.1992/1550) date of entry into force of this law shall enter into force on 1 January 1991.
The applicable law in each year, in addition, the interest rates of deposits and bonds.
After the entry into force of the law, but to the entry into force of the law, over the price paid for the period of wide interest rate shall apply to the provisions in force prior to that law.
The change of the date of entry into force and the application of the acts: 5.12.1991/1393: this law shall enter into force on 1 January 1992.
The applicable law for the years 1992 and 1993, in addition to interest payments on deposits and bonds. 4, 8, 11, 12, 14, 15 and to the provisions of article 17 shall, however, apply to interest accruing for the year 1991. Section 3 of this Act shall apply after the entry into force of the amended form of the issued bonds, interest rates, and in its original form before the interest rates of bonds.
THEY'RE 52/91, vvvk. bet. 38/91 30.12.1992/1550: this law shall enter into force on 1 January 1993.
3 of the first subparagraph of paragraph 2 shall apply before 1 January 1992, of the total bond interest rates as mentioned in point of the law is the law of 28 December 1990 laying down the animal health requirements (1341/90).
THEY 281/92, Staub 84/92 17.12.1993/12: this law shall enter into force on 1 January 1994.
By way of derogation from article 6, the rate of withholding tax to 10% of the income for the year 1991, 15 per cent in 1992 and 1993, 20% of the proceeds from the deposit or bond loan paid to use.
THEY 132/93, Staub 63/93 8.12.1995/1390: this law shall enter into force on 1 January 1996.
The law will apply to the period after 1996 and kertyvään in this code.
THEY are 63/95, Staub 35/95, 119/95 c 248/EV 1571: this law shall enter into force on 1 January 1996.
THEY 131/95, Staub, 37/95 Furthermore, the 124/95/539 EV: this law shall enter into force on 1 January 1997.
THEY'RE 46/96, Staub 20/96, on 23 December 1999/105/96 EV 12: this law shall enter into force on 1 January 2000.
Article 6 shall apply to the period after the year 2000 and its kertyvään in this code.
THEY 158/1999, Staub 27/1999, EV 117/1999 of the start-up/1350: this law shall enter into force on 1 January 2000.
THEY 149/1999, Staub, 30/10/1999 1999 HaVL, EV 131/1999 of 26 October 2001/904: this law shall enter into force on 1 January 2002.
The law will apply to interest payable after the entry into force of the law.
THEY 91/2001 12/2001, Staub, EV 101/2001 reference/722: this law shall enter into force on the 15th day of August, 2004.
The law will apply to the period after the year 2005, and kertyvään in an interest rate referred to in the law.
THEY'RE 92/2004, Staub 12/2004/117/2004, EV 21.12.2004 1166: this law shall enter into force on 1 January 2005.
THEY 213/2004, Staub 30/2004, EV 189/2004 23.6.2005/451: this law shall enter into force on 1 July 2005.
THEY'RE 38/2005, TaVM 9/2005, EV 71/2005 7 August 2009/610: this law shall enter into force on 14 August, 2009.
The law shall apply from 1 January 2010 or after that part of the tax on interest income. (2009/754)
Before 1 January 2010, the interest income tax collected at the time of the entry into force of this law shall apply to the provisions in force, unless otherwise provided by law or other below. (2009/754)
If, before 1 January 2010, the maksuunpano to highlight the tax paid will be made on 1 January 2010, the tax is calculated on or after the date of entry into force of this Act, the existing section 16 of the tax referred to in paragraph 2, an increase of up to 31 December 2009. (2009/754)
THEY 221/2008, Staub 7/2009, 16 October 2009/754/2009 EV 66: this law shall enter into force on 21 October 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009, 2009/755/2009 EV 115: this law shall enter into force on 1 January 2010.
The law will apply to the entry into force of the Act on or after the date of the interest income tax collected at the time.
THEY 129/2009, Staub 12/2009, December 29, 2009/115/EV 1743: this law shall enter into force on 1 January 2010.
THEY 158/2009, Staub 40/2009, EV 222/2009 June 11th 2010/512: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010 EV/37/2010 29.12.2011 1519: this law shall enter into force on 1 January 2012.
Article 6 shall apply to the period after the year 2012, and kertyvään in this code.
THEY'RE 50/2011 2011, Staub, THEY 130 23/2011 EV 104/2011 14.12.2012/778: this law shall enter into force on 1 January 2013.
Article 3, paragraph 1, sub-paragraph (2) shall apply to interest paid after the entry into force of the laws of the portion of the bond issued.
THEY'RE 32/11/2012, 2012, TaVM EV 117/2012