Income Tax Regulation

Original Language Title: Tuloveroasetus

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1992/19921551

Presentation by the Minister for finance on 30 December 1992, provided for in the income tax Act (1535/92) on the basis of article 57 of the income tax Act, section 1: for the purposes of the taxable person referred to in the reduction of monetary donation must be accompanied by an appropriate statement of the tax statement for the fiscal year of the donation.


2 section (17 June 2010/564) the tax authority shall designate the application of the income tax Act 57 section lahjoituksensaajat for a period not exceeding five years at a time. The naming decision may set the conditions for the obligation.
Before a naming decision, the tax administration shall obtain the opinion of the donations referred to in section 4 of the tax exemption.


section 3 (17 June 2010/564) the tax authority may revoke the decision it has taken pursuant to paragraph 2, if the named lahjoituksensaaja is failing to fulfil the conditions set out in the decision, or if its designation to the preservation of the cultural heritage is no longer a Finnish or a science or art.
Prior to the withdrawal of the decision of the tax administration must obtain the opinion of the tax exempt donations. Lahjoituksensaajalle is the right of withdrawal shall be given an opportunity to be heard on the matter.


the deadline set by article 4 of the Ministry of finance, the other party to the proceedings to donations tax exemption is the Chairman and four other members. The Chairperson of the Board shall provide the Ministry of Finance officials. The members of one of the officials of the Ministry of education and provides for one of the Academy of Finland, one of the Arts Council, as well as one of the persons proposed by the National Board of Antiquities. One of the members of the Board can act as a Vice-President.
The deadline set by the Council in the expenses of the Ministry of finance is the Chairman and up to eight other members. The Chairman of the Advisory Board shall provide the Ministry of Finance officials. Members of the national civil service and collective agreements provides for sopijaosapuolten, as well as those proposed by the tax administration. The Advisory Board for a term of three years. (17 June 2010/564), section 5, in order to obtain the deduction for tax purposes of the taxable person shall be invalid carriages of an illness, defect or injury a medical certificate with the taxable person standing side-order is defined. If the degree of permanent disability is defined according to the criteria used by the Agency, the injury may be invalid on the basis of the decision of the Agency to grant the reduction of accident.


section 6 of the income tax Act, section 80 of the body governed by public law within the meaning of paragraph 4, as a community, will be held in addition to the State and its institutions, as well as for the region of 420,000, of the Church and of the Orthodox Church, evankelisluterilaista, as well as the Church, the seurakuntainliittoa and other social kuntain group as well as the Church's Central Fund, social insurance institution of Finland and the Bank. The pension institution, within the meaning of the law cited above are considered municipal pension system and of the Orthodox Church of the pension coffers.


Article 7 This Regulation shall enter into force on 1 January 1993.
The regulation shall apply for the first time in the tax year 1993.

The change of the date of entry into force and the application of the acts: 6.9.1996/672: This Regulation shall enter into force on 16 September 1996.




21.12.2004/1242: This Regulation shall enter into force on 1 January 2005.




17 June 2010/564: This Regulation shall enter into force on 1 September, 2010.