Presentation by the Minister for Finance of the Income Tax Act of 30 December 1992 (1535/92) Pursuant to:

ARTICLE 1

For the purposes of the reduction of the mfi balance referred to in Article 57 of the Income Tax Act, the taxable person shall attach due consideration to his tax return as a contribution to the tax year.

ARTICLE 2 (17.06.2010/564)

The tax administration shall, on application, nominate the grant beneficiaries referred to in Article 57 of the Income Tax Act for a maximum period of five years. The decision to name may be subject to the conditions of notification.

Before the appointment decision is taken, the tax administration shall obtain an opinion from the Tax Freedom Board of the donations referred to in Article 4.

ARTICLE 3 (17.06.2010/564)

The tax administration may revoke the decision referred to in Article 2 if the designated donor does not fulfil the conditions set out in the decision to designate it, or if its actual purpose is no longer the preservation of the Finnish cultural tradition, or Or support for art.

Before revoking the decision, the tax administration must obtain an opinion from the tax-exempt board of the donations. The beneficiary shall be given an opportunity to be heard in the event of cancellation.

§ 4

The Board of Finance, set up by the Ministry of Finance, has a chairman and four other members. The Chairperson of the Board shall be assigned to the officials of the Ministry of Finance. One of the members of the Ministry of Education and one of the members of the Academy of Finland, as well as one of the persons proposed by the Office of the Museum of Natural History, shall be provided by one of the members of the Ministry of Education. One member of the Board may be Vice-President.

There is a chairman and a maximum of eight other members, set up by the Ministry of Finance. The President of the Advisory Board shall be appointed by the officials of the Ministry of Finance. The members shall be appointed from the persons proposed by the parties to the national or collective agreements and by the tax administration. The mandate of the Advisory Board shall be three years. (17.06.2010/564)

§ 5

In order to obtain an invalidity pension, the taxable person shall issue a medical certificate for the purposes of taxation, a defect or a medical certificate in which the taxable person's permanent handicap is defined. If the permanent handicap is defined according to the criteria used by the Accident Agency, the disability allowance may be granted on the basis of the decision of the Agency.

ARTICLE 6

As a public law entity within the meaning of Article 80 (4) of the Income Tax Act, the State and its institutions, as well as the municipality, shall be regarded as a community group, a province, an Evangelical Church and an Orthodox Church, and their congregation, The consortium and other congregate group, as well as the church central fund, the Bank of Finland and the National Pensions Office. As a pension institution within the meaning of the above paragraph, a municipal pension fund and a pension fund for the Orthodox Church shall be considered.

§ 7

This Regulation shall enter into force on 1 January 1993.

This Regulation shall apply for the first time in the taxation provided for in 1993.