In accordance with the decision of Parliament provides for the scope of application of article 1 of the Arpajaisveroa is carried out to the State: in Finland, the audits of the lottery, as this is required by law.
It shall also be implemented in Finland in the lottery, which is also implemented by the Finnish water-or air-to-ship, the ship is outside the territory of Finland does not, however, the national lottery, which is also implemented by the water on board the operator; non-member countries.
Definitions for the purposes of article 2 of the Arpajaisilla: 1) lotteries (1047/2001) referred to in paragraph 3 of the monetary and trade-lotteries, betting, bingo games, guess contests, betting and toto games as well as money-machines, and the maintenance of the public available/profit machines, casino games and lotteries, games of the roads by the Casino referred to in article 56 of slot machines and gaming devices for use on the marketing to the public; (23.11.2001/1048) 2) other than guessing on the shelves, organised by the public within the meaning of arpajaislainsäädännössä, betting, or equivalent, is the result of chance in whole or in part, in relation to the procedure, in which you can win money or rahanarvoisen, a benefit which is not to be regarded as a reasonable substitute for any performance or prepayment (418/59), for the purposes of salary.
Lottery proceeds shall mean the money amounts and the difference between the profits paid out to players. With the proceeds of goods for the purposes of a lottery and a view, however, the guessing games of money amounts and the sale of tickets on the accumulated profit machines kokonaistuloa vending machines for the use of the proceeds of money. (12.11.2004/962)
The amount for profit or gain is the object or the purchase price of the asset. If this criterion is not applicable for recovery because of vastikkeettomuuden or for any other reason, the transfer price shall be the profit profit likely.
EnnakkoperintäL 418/1959on repealed L:lla 1118/1996.
section 3 of the tax liability of a taxpayer is a lottery, the executor. If you have multiple leaders, it is the total volume of each of the responsible for the tax.
section 4 of the tax base and the tax rate on an exclusive basis be Lottery Lottery tax is 12% of the revenue. (on Friday, 16/1315)
Trade-lottery, guess races and keeping the tax/profit machines available is 1.5% of the lottery proceeds. (23.11.2001/1048)
The bingo game is 5% of the total value of the distributed profits, which are not included in the new game qualifying victories.
Other lottery tax is 30% of the total value of the distributed profits.
section 5 (26 October 2001/910) section 5 is repealed L:lla of 26 October 2001/910.
Article 6 Exemptions has not been carried out within the meaning of the tax: 1) if the calendar month, in accordance with section 8 of the executable Lottery tax for amounts less than $ 50; (26 October 2001/910) 2) lotteries under section 56 provided for in paragraphs 1 and 2 of slot machines and gaming devices available; (23.11.2001/1048) 3) sweepstakes, in respect of which an international agreement is mutually waived the right of taxation.
section 7 (11 June 2010/524) from the tax authority, the tax authority supervises the lottery tax for the reporting and payment, as well as to perform other tasks relating to the arpajaisverotukseen.
Article 8 of the Tax obligation and the taxpayer must pay to be carried out no later than the calendar month, and shall inform the lottery tax calendar in the second month following the month the tax account (604/2009) at the time of the date specified. The tax must be within the period of the tax law, the tax account by means of a notice. (7 August 2009/612) is repealed by L:lla on 7 August 2009/612.
The calendar month in which the tax is carried out, shall be deemed a month: 1) for which the revenue is in accordance with the rules on the accounting record;
2) during which the goods of the lottery will be implemented is finished;
3) during which the bingo event is executed;
4) during which the section 4 (4) of the profit to be distributed in the lottery has been recovered.
At the request of the taxable person, the tax administration shall provide a separate settlement, which shall be notified to the data as determined by the tax administration. (11 June 2010/524), section 9 (7 August 2009/612) of the tax adjustment to the calendar month, the Lottery, the Executive declared a taxable person shall be entitled to deduct the tax from the same calendar year, too much credit and 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 10 (12/11/2010/951) tax maksuunpano a taxable person who has permanent tax return reported too little to be borne by the tax administration of arpajaisveroa to pay the missing amount. A submit, within five years of the end of the calendar year in which the tax should have been whether the calendar month.
Prior to the submission of a report to the taxable person of a formality connected with the adoption of the opportunity.
11 § Arviomaksuunpano if the taxable person has failed or the notification of the tax has announced it too little and not at the behest, has not provided the requested information, the tax administration must be judged without the amount of the tax and impose a tax on the taxable person have to pay. A submit, within five years of the end of the calendar year in which the notice of each calendar month, should have been provided. (11 June 2010/524)
The assessment of the taxpayer is to be taken into account the nature and the extent of the amount of the taxable person, the lottery tax for the earlier action and the changes that have occurred. In addition, the activities of the taxable person should be compared with the other conditions of the activities of the implementing bodies for food products.
Before the arviomaksuunpanoa is the taxable person be given an opportunity to present the report.
maksuunpanossa is a formality connected with the adjustment If article 12 of been an error or other mistake or if the comparison maksuunpano otherwise stated in whole or in part, in error, the tax administration must be corrected maksuunpano. (11 June 2010/524)
The adjustment can be done to the detriment of the formality connected with the taxable person within two years of the beginning of the calendar year following the date on which the a, and for the benefit of the taxpayer, within five years of the beginning of the calendar year following the date on which the tax is maksuunpantu.
section 13 of the tax increase If the taxable person has left the lottery tax for the unreported or announced it essentially too late, or the default is not given notice of opposition as inadmissible under paragraphs and not to be considered as minor, in the context of order laiminlyödylle to him the number of formality connected with the increase in Lottery tax for up to 30%. (7 August 2009/612)
A taxable person who has intentionally or grossly negligent given the extremely poor, or the wrong information or document and the procedure is likely to result in the fact that the taxable person is released from the lottery tax for the amount of the increase in the successful completion of a minimum of 20 and defaulted on lottery tax for up to 50%.
If the taxable person referred to in paragraph 2, having regard to the benefit of and otherwise be achieved have been affected by the circumstances must be considered as serious, the amount of the increase at least 30 on the defaulted Lottery tax for and not more than 100%.
4 L:lla c 248/1568 is repealed.
section 14 (7 August 2009/612) section 14 is repealed by L:lla on 7 August 2009/612.
section 15 (Furthermore/544) for a preliminary ruling from the tax administration may, on written application to give a preliminary ruling on the lottery, the implementing body the obligation to carry out arpajaisveroa. (11 June 2010/524)
The application shall contain the detailed question, which a preliminary ruling is sought, and shall be presented to resolve the necessary evidence.
The force of law for a preliminary ruling by the applicant from the requirement to comply with a binding solution to the advance.
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 2010/524) section 16 (21.12.2012 read/884), the right to appeal the taxable person and the Veronsaajien control unit may appeal to the decision of the tax administration under this law by appealing to the Administrative Court, with jurisdiction over the taxpayer's home base at the time of the decision was. The decision on the appeal for a preliminary ruling in the 30 days of the notification of the decision and notification of the decision of the other complaints about 60 days. Veronsaajien the right to appeal the decision of the supervisory unit of the time. Notice of appeal shall be submitted, within the tax administration or the Board of appeal of the Court.
The decision may be communicated to the intake, in which case it shall be considered as proof for information received on the seventh day after the date of the mail to be transported, subject to proof to the contrary.
The complaint lodged by the taxable person, the tax administration must be dealt with as a matter of adjustment. If the tax administration shall rectify its decision within the meaning of article 12 of the taxable person, in accordance with the requirement, the appeal to lapse. In so far as the taxable person, the tax administration considers that, in its appeal, does not give rise to the claim made by applying, the tax administration shall provide its opinion on the complaint, and in this respect, the Administrative Court of appeal to be transferred.
The Administrative Court is to set aside the appeal and following the opinion of the Veronsaajien the right to the appeal by the taxable person, the taxable person ' s control unit from making the complaint Veronsaajien the right to control and, where necessary, the change in the unit of the opportunity to respond to the applicant the opportunity to reply to an explanation. In addition to the administrative act (586/1996), section 34 of the Act provides for the resolution of the party having been heard, the administrative court may, however, resolve the complaint without hearing the Veronsaajien the right to control the amount of the tax which a taxable person, if the unit of the requirement may be subject to change up to EUR 6 000, and it is not open to interpretation or unclear.
The administrative court decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. The appeal in this case, the procedure for compliance with the law on taxation, what (1558/1995) 70 and 71. The appeal of the time of the decision on the Administrative Court of Justice for a preliminary ruling is, however, 30 days after the delivery.
On behalf of the State the right to appeal to the Supreme Administrative Court has the right to control unit Veronsaajien.
The decision, in which the tax administration has decided not to give a preliminary ruling, may not be appealed.
To the matters referred to in this law shall not apply to the implementation of the law on taxes and charges (706/2007) on the provisions relating to the complaint.
section 17 (7 August 2009/612) section 17 is repealed by L:lla on 7 August 2009/612.
section 18 section 18 (21.12.2012 read/884) is repealed by L:lla 21.12.2012 read/884.
section 19 of the taxpayer's accounting records must be provided as such in the Arpajaisverovelvollisen, or otherwise, to keep a record of that fact reliably to identify issues relevant to the lottery tax for the attribution.
section 20 section 20 (the start-up/1346) is repealed by the L:lla of the start-up/1346.
the provisions of article 21 of the Penal punishment for doing business in an unlawful lottery tax for the avoidance and it provides for a number between 1 and 29 of the criminal code in section 3.
2 is repealed by the L:lla of the start-up/1346.
(3) repealed by L:lla 21.4.1995/652.
section 22 (June 11th 2010/524) disclosure and accounting checks on the lottery at the behest of the tax administration of the implementing body must be given information, as well as provide for review of its records and other documents, which may be necessary when shipping or tax inspection or arpajaisverotusta his taxes on the appeal.
section 23 (11 June 2010/524) public authorities the obligation to provide the authority to grant permission for the implementation of the authorization, shall be notified of the lottery to the tax administration.
section 24 (11 June 2010/524) detailed rules on the implementation of this law shall be adopted, where necessary, more detailed provisions in the regulation of the Ministry of finance.
the date of entry into force and the application of article 25 of this law shall enter into force on 1 September 1992.
This Act is repealed on 10 April 1970 and arpajaisverolaki (259/70), as amended. However, the latter is the applicable law in a victory that has been drawn before the entry into force of this law or is made before the entry into force of this law on the basis of the drawing or other procedure initiated or which is made before the entry into force of this law the mobilization for the calculated bond loan.
The change of the date of entry into force and the application of the acts: 28 June 1994/617: this law shall enter into force on 1 September 1994.
The law shall apply to proceedings pending at the time of entry into force and subsequent applications.
THEY'RE 68/94, Staub 24/94 2.8.1994/7: this law shall enter into force on 1 December 1994.
The applicable law when applying for a change after the entry into force of this law on the County Court's decision.
THEY'RE 143/93, LaVM/11/94 the synoptic 1: this law shall enter into force on 15 February 1995.
THEY 275/94, HaVM SuVM 4/15/94, 94/652 21.4.1995: this law shall enter into force on 1 September 1995.
THEY'RE 94/93, LaVm SuVM 10/22/94, 94/c 248 1568: this law shall enter into force on 1 January 1996.
THEY 131/95, Staub, 37/95 Furthermore, the 124/95/544 EV: this law shall enter into force on 1 January 1997.
THEY'RE 46/96, Staub 20/96, EV 105/96 of the start-up/1346:149/1999, Staub, 30/10/1999, HaVL EV 131/1999 3.11.2000/911: this law shall enter into force on 1 January 2001.
THEY'RE 105/2000, Staub 23/2000, 26 October 2001/138/2000 EV 910: this law shall enter into force on 1 January 2002.
THEY 91/2001 12/2001, Staub, EV 101/2001 23.11.2001/1048: this law shall enter into force on 1 January 2002.
THEY 197/1999, HaVM 10/2001, EV 91/2001, 5/2001, VJL HaVM 15/23/2001 of 21 December 2001, 2001, EK/1367: this law shall enter into force on 1 January 2002.
THEY 183/2001, Staub 36/2001, 1163/2001 of 20 December 2002/207 of the EV: this law shall enter into force on 1 January 2003.
THEY'RE 127/2002, Staub 39/2002, of 24 June 2004, 233/2002/575 EV: this law shall enter into force on 1 July 2004.
The law will apply to the entry into force of the Act on or after the date of future applications.
THEY'RE 57/2004, Staub 4/2004, EV 63/2004 12.11.2004/962: this law shall enter into force on 1 January 2005.
THEY'RE 150/2004, Staub 20/2004, (EC) No 139/2004 on the 18 April 2008 the EV/243: this law shall enter into force on 1 May 2008.
THEY are 148/2007 5/2008, Staub, EV 25/2008 7 August 2009/612: this law shall enter into force on 14 August, 2009.
The law shall apply from 1 January 2010 for the calendar month based on or after arpajaisveroon. (2009/757)
For the year ended before 1 January 2010 calendar month of the date of entry into force of this law shall apply to the arpajaisveroon carried out in force, unless otherwise provided for below. (2009/757)
If the year ended before 1 January 2010 calendar month notice of acceptance arpajaisveroa arrives at the tax office after 1 March 2010 by the taxable person, the tax, the tax office maksuunpanee. (2009/757)
If the year ended before 1 January 2010, the assessment was confirmed on the calendar month, the executable arpajaisveroa will be made on 1 January 2010, the tax is calculated on or after the date of entry into force of the laws of the existing section 10 of the tax increase referred to in paragraph 1 until 31 December 2009. (2009/757)
If the year ended before 1 January 2010 a decision on a calendar month, the returned arpajaisveroa from 1 January 2010 or after, upon entry into force of the existing law, referred to in article 17, the interest shall be payable until the date on which the decision will be made to the returned arpajaisveroa. (2009/757)
THEY 221/2008, Staub 7/2009, 16 October 2009/757/2009 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, 2009/115/2009 758 EV: this law shall enter into force on 21 October, 2009 and shall remain in force until 31 December 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009 2009-11 June 2010, the EV 115/524: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, 12/11/2010/37/2010 EV 951: this law shall enter into force on 1 January 2011.
THEY'RE 125/2010, Staub 37/2010 2010-Dec 16, EV 156/1315: this law shall enter into force on 1 January 2012.
THEY'RE 51/2011, Staub 7/2011 EV/2011 21.12.2012 read/884: this law shall enter into force on 1 January 2013.
At the time of entry into force of this law, the right to appeal to the administrative proceedings pending, as well as the tax exemption or suspension of tax payments at the time of entry into force of this law shall apply to the relevant provisions. Before the entry into force of this law on the basis of the amount of tax on the deferred payment at the time of entry into force of this law shall apply to the wide interest rate in force.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012