In accordance with the decision of the Parliament:

ARTICLE 1

Scope

The lottery tax is paid to the State for lotteries in Finland according to the law provided for in this Act.

In Finland, a raffle is also considered to be carried out by means of a Finnish water or aircraft, including when the ship is outside the territory of Finland, but not the lotteries that are carried out on the waterboard when it is operated by third parties. Countries.

ARTICLE 2

Definitions

For the purposes of the lottery:

1) The Law of the (1047/2001) For the purposes of the cash and freight raffle, conjecture, bingopel, betting, betting and towing, and the keeping of vending machines and vending machines for the public, the implementation of casino games, gambling activities, and The keeping of slot machines and games equipment as referred to in Article 56 of the Arpative Act; (23.11.2001/1048)

(2) in the event of a publicly organised valuation, conjecture, betting, or assimilation, of a part or a wholly dependent nature, other than those referred to in the legislation of lotteries, in which there is a risk of winning money or a cash benefit which is not Be considered as reasonable consideration for any performance or ex-ante law; (418/59) In the form of remuneration.

The lottery of the lottery Means the difference between the sum of cash contributions and the profits paid to the players. However, the supply of goods and contests shall mean the sum of the total revenue collected and the total income from the sale of the lottery, as well as the proceeds of vending machines for the use of vending machines. The sum of the cash contributions carried out. (12.11.2004)

The value of the profit is the amount of profit or the purchase price of the object or commodity. If that criterion cannot be applied for consideration of the merits of the recovery or for any other reason, the value of the profit shall be considered to be the likely disposal price.

ARTICLE 3

Taxable duty

The taxable person is the executor of the lottery. If there are several executors, each person shall be liable for the full amount of the tax.

§ 4

Tax base and tax base

In the case of an exclusive raffle, the raffle tax is 12 % of the profits. (16.12.2011/1315)

In the case of raffle tickets, conjecture competitions and the use of vending machines, the tax is 1,5 % of the lotteries. (23.11.2001/1048)

The Bingopel tax is 5 % of the combined value of the profits distributed, which does not qualify for any new profit.

The other lottery tax is 30 % of the total value of the distributed profits.

§ 5 (26.10.2001/910)

Paragraph 5 has been repealed by L 26.10.2001/910 .

ARTICLE 6

Derogations from tax

No tax shall be carried out:

(1) if the amount of the lottery tax payable in accordance with Article 8 of the calendar month is less than EUR 50; (26.10.2001/910)

(2) the maintenance of slot machines and games equipment as referred to in Article 56 (1) (1) and (2) of the Arpative Act; (23.11.2001/1048)

3) for lotteries for which the international agreement has mutually waived the right to tax.

§ 7 (11.06.2010/524)

Tax authority

The tax administration monitors the notification and payment of the raffle tax and carries out other tasks related to lottery taxation.

§ 8

Performants and reporting obligations

The taxable person shall pay and shall notify the calendar month of the raffle tax at the latest in the second month following the calendar month following the calendar month (604/2009) At the date specified. The information on the tax must be provided by means of a periodic tax return within the meaning of the tax account. (7.8.2009/612)

Paragraph 2 has been repealed by L 7.8.2009/612 .

The calendar month for which the tax is to be paid shall be considered as one month:

1) to which the income is to be recorded in accordance with the accounting rules;

(2) during which the period of implementation of the consignment of goods has expired;

(3) during which the bingo event has been implemented;

(4) during which the profit sharing in the lottery referred to in Article 4 (4) has been recovered.

At the request of the tax administration, the taxable person shall issue a separate statement indicating the information provided by the tax administration. (11.06.2010/524)

§ 9 (7.8.2009/612)

Tax adjustment

The taxable person who executes the lottery may deduct too much of the tax he has declared for the calendar month from the same calendar year, or rectify the error by lodging a notice of the periodic tax return. 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.

ARTICLE 10 (12.11.2010)

Taxes on taxes

If the taxable person has declared too little on the raffle tax in the periodic tax return, the amount to be paid by the tax administration is due. The payment shall be made within five years of the end of the calendar year in which the tax should have been declared.

Before making a payment, the taxable person shall be given an opportunity to submit a report.

ARTICLE 11

Estimated implementation

If the taxable person has failed to notify the tax, or has allegedly failed to notify it, and despite the request, he has not provided the requested information, the tax administration must assess the amount of the tax that has not been notified and the tax to be imposed. To the taxable person. The payment shall be made within five years of the end of the calendar year to which the notification of the calendar month should have been given. (11.06.2010/524)

The assessment shall take into account the nature and extent of the activity of the taxable person, the amount of the raffle tax carried out, the previous activity of the taxable person and the changes therein. In addition, it is necessary to compare the activities of the taxable person with the activities of other implementing bodies operating under the same quality.

Before the assessment of the assessment, it is necessary to provide the taxable person with an opportunity to submit a report.

ARTICLE 12

Correction of a levy

If there has been a calculation error or any other comparable error, or if the payment is otherwise found to be wholly or partly unjustified, the tax administration shall correct the payment. (11.06.2010/524)

The adjustment of the levy may be made to the detriment of the taxable person within two years from the beginning of the following calendar year in which the payment has been made and for the benefit of the taxable person within five years from the beginning of the following calendar year in which the tax Have been paid.

ARTICLE 13

Tax increase

Where a taxable person has failed to declare or declare it substantially too late, or has failed to declare that it is incomplete or not to be considered to be minor, he or she may, in connection with the payment, be ordered to: Not exceeding 30 % of the increase in the lottery tax. (7.8.2009/612)

Where a taxable person has deliberately or committed an incomplete, incorrect or incorrect information or document and the procedure is liable to render the taxable person free of charge of the payment of the lottery tax, The amount of the raffle tax is increased by at least 20 % and not more than 50 %.

If the taxable person's conduct referred to in paragraph 2, taking into account the benefits that may have been achieved and the circumstances otherwise affected must be considered to be serious, the amount of the defaulting tax must be increased by not less than 30 and not more than 100 %.

Paragraph 4 has been repealed by L 18.12.1995/1568 .

ARTICLE 14 (7.8.2009/612)

§ 14 has been repealed by L 7.8.2009/612 .

§ 15 (26.7.1992)

Preliminary ruling (

The tax administration may give a preliminary ruling on the written application by the administrator of the lotteries to pay the raffle tax. (11.06.2010/524)

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

The reference for a preliminary ruling is binding on the applicant's claim, as laid down in the preliminary ruling.

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. (11.06.2010/524)

ARTICLE 16 (21.12.2015)

Appeals appeal

The taxable person and the Tax Inspection Service may appeal against the decision of the Tax Administration under this Act by appeal to the administrative court in which the home municipality of the taxable person at the time of the decision was in the jurisdiction of the taxable person. The decision on the reference for a preliminary ruling shall be 30 days from the date of notification of the decision, and 60 days from the notification of the decision. The period of appeal of the beneficiary's judicial control unit shall be calculated from the date of the decision. The statement of appeal shall be submitted to the tax administration or to the administrative court.

The decision may be communicated without recourse to the licence procedure, in which case it shall be deemed to have been informed on the seventh day after the decision has been issued for the carriage of the post, unless otherwise displayed.

The tax administration shall treat the complaint lodged by the taxable person as a remedy. If the tax administration rectifies its decision within the meaning of Article 12, in accordance with the taxable person's requirement, the appeal shall lapse. In so far as the tax administration considers that the claim made by the taxable person in his appeal does not give rise to an adjustment of the decision, the tax administration must give its opinion on the appeal and transfer the appeal in that regard to the administrative court Referred to.

The administrative right must, in the light of the appeal and the opinion, be reserved for the appeal against the taxable person and the taxable person of the complaint lodged by the taxable person against the taxable person's right of reply to the Tax Inspection Service And, where appropriate, an opportunity for the applicant to give an explanation of reply. In addition to the administrative law Article 34 of the ec Treaty (2) provides that, without consulting the party concerned, the administrative court may, without hearing the appeal, without consulting the judicial control unit of the tax recipients, where the amount of the tax may not exceed EUR 6 000, And it is not open to interpretation or ambiguity.

An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. The appeal shall be followed in accordance with the provisions of the (188/1995) Articles 70 and 71 provide. However, the decision to give a preliminary ruling on a preliminary ruling is 30 days from the date of notification.

On behalf of the State, the right of appeal to the Supreme Administrative Court is the rightholders' control unit.

The decision that the tax administration has decided not to give a preliminary ruling shall not be subject to appeal.

The matters covered by this Law shall not apply to the implementation of the (20/2007) The provisions on the basic complaint.

§ 17 (7.8.2009/612)

Article 17 has been repealed by L 7.8.2009/612 .

ARTICLE 18 (21.12.2015)

Article 18 has been repealed by L 21 DECEMBER 2012/884 .

§ 19

Taxes on taxable persons

The taxable person shall arrange for his accounts to be such or otherwise records that it reliably identifies the factors relevant to the determination of the raffle tax.

§ 20 (30.12.1999 TO 1346)

§ 20 has been repealed by L 30.12.1999/1346 .

ARTICLE 21

Penalty provisions

The penalty for the unlawful avoidance of the raffle tax and its attempt to Chapter 29, Section 1-3 § §

Paragraph 2 has been repealed by L 30.12.1999/1346 .

Paragraph 3 has been repealed by L 21.4.1995/652 .

§ 22 (11.06.2010/524)

Reporting obligation and auditing of accounts

The administrator of the lottery is required to provide information on the request of the tax administration and to present its accounts and other documents which may be necessary for the tax or tax audit or for his tax purposes. Of the Court of Justice.

ARTICLE 23 (11.06.2010/524)

Obligations of public authorities

The authority granting authorisation for the execution of the lotteries must inform the tax administration of its authorisation.

§ 24 (11.06.2010/524)

More detailed provisions

More detailed provisions on the implementation of this law will be laid down by a decree of the Ministry of Finance.

ARTICLE 25

Entry into force and application

This Act shall enter into force on 1 September 1992.

This law repeals the lottery tax law of 10 April 1970. (259/70) With its subsequent modifications. However, the latter law shall apply to profit before the entry into force of this Act, or before the entry into force of this Act, or which is carried out before the date of entry into force of this Act. The bond issue from the issuing bond.