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The Law On Tax Procedure

Original Language Title: Laki verotusmenettelystä

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Law on tax procedure

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In accordance with the decision of the Parliament:

Chapter 1

General provisions

ARTICLE 1
Scope of law

This law provides for a tax procedure and an appeal for taxation.

The law shall apply to the following taxes and charges:

1) tax payable to the State ( State tax );

2) tax payable to the municipality ( Municipal tax );

(3) a tax to be carried out on the basis of Community and Community benefits ( Community income tax );

(4) tax payable to the church of the Evangelical Lutheran Church and the Orthodox Church ( Church tax, );

5) Payment of the insured person's contribution to the Social Insurance Institution ( Sickness insurance premium ); and

(6) the State Broadcasting Act, (12/04/2012) The tax payable ( The general radio network of the person and the Community broadcasting network ).

(31.08.2012/2015)

The obligation of duty is expressly provided for. In the course of the fiscal year, the tax is to be followed by the advance of the tax in accordance with the law and the ex-ante law of the (1118/1996) Provides. Taxes are collected in the same way as in this law and in the tax law (2006) Provides. (21.12.2012/875)

ARTICLE 2
Specification of the scope

In the most appropriate way, the provisions of this Act concerning municipal taxes also apply to the church tax and to the sickness insurance premium. (5.12.1996/97)

In most appropriate respects, the provisions of this and other legal provisions also apply to the Community interest rate, the interest rate of the residual tax and the return rate.

In the most appropriate part, the provisions of this Act concerning the taxable person shall also apply to the group.

ARTICLE 3
The tax year

The tax will be paid in the tax year. (12,12,2005/1145)

The tax year shall be the calendar year or, if the accounting law (136/1997) The calendar year is not the calendar year, it or the financial statements which have been completed in the course of the calendar year. (12,12,2005/1145)

What has been said above for the financial year is also applicable to the reindeer bed bed. Income from agriculture and income tax law in the agricultural economy (543/67) , however, other taxable persons other than entities and collective benefits are taxed, mainly from the previous calendar year.

§ 4
Municipal tax beneficiary

A natural person and a taxable person, as a separate taxable person, shall pay municipal tax to the municipality of residence.

§ 5
Home municipality

The municipality of taxable person shall be the municipality where he/she has been deemed to have been resident in the home municipality at the end of the year before the end of the year (2011) Residence ( Hometown of the year ).

The municipality of origin of the person who has moved to Finland shall be assimilated to the municipality of Finland or the municipality to which he or she has settled in the first place. The home municipality of a person who has moved abroad does not appear to be subject to taxation at the time when he is subject to the income tax law (1535/92) Is considered as living in Finland.

The municipality of residence of the Community is a municipality in which the Community was domiciled at the end of the fiscal year preceding the fiscal year. The municipality is a municipality in which, at the end of the fiscal year prior to the fiscal year preceding the fiscal year, the place of residence of the group and the collective benefit is considered to have been.

ARTICLE 6 (11.06.2010/520)
Tax-acting authority

Taxation is provided by the tax administration.

Chapter 2

Obligation to declare taxable persons

§ 7 (12,12,2005/1145)
Obligation to issue a tax return or other declaration

The taxable person shall, for the purposes of taxation, notify the tax authority of its taxable income, deductions from them, information on its assets and liabilities, and any other information affecting taxation.

The tax authority shall send to the natural person and the estate of death which may be expected to have been subject to taxable income or to the assets referred to in Article 10 (2) and (3), on the basis of the information available to the tax authority, The tax return.

The taxable person shall check the information in the pre-filled tax declaration. Where there are deficiencies or errors, the taxable person shall be obliged to correct and complete the information and to return the tax return. Where the information is correct and the taxable person has no other taxable income, deductions, assets or liabilities, or any other tax-related information or requirements, the tax return shall not be returned unless the tax authority so requests. However, the tax return for business and agriculture must always be given. The forestry taxable person shall issue a tax return for forestry. However, the tax return for forestry does not need to be provided if the taxable person has not had any information that may affect the income, reductions or other taxation of forestry.

If the taxable person does not return the pre-filled tax return, he shall be deemed to have given the tax return in accordance with the information in the pre-filled tax declaration.

A natural person and a estate which has not received a pre-filled tax return within the meaning of paragraph 2 and which has had a tax year in the form of taxable income or of assets or liabilities within the meaning of Article 10 (2) and (3). , it is necessary to issue a tax return for tax purposes.

For the purposes of taxation, the Community, the grouping and any other taxable person who, in the tax year, has had taxable income or assets, or other tax-related information, shall be subject to a tax return for tax purposes. However, there is no need to give an invitation to the Community, the collective interest, the housing stock company and the housing share company and the housing cooperative whose share or share justifies the management of a given apartment. The tax return only for its assets and liabilities, unless the issue is the information which has changed during the tax year affecting the property tax. The provisions of this paragraph shall not apply to a natural or deceased person.

In addition, the obligation to give a tax return is each required by the tax authority.

For the purposes of taxation, the taxable person shall also issue notices of taxation other than those referred to above. The tax administration shall lay down more detailed provisions on the date and manner of notifications and other procedures for reporting. (11.06.2010/520)

§ 8 (11.06.2010/520)
Issue of a tax return or other declaration

The tax administration lays down more detailed rules on the date and manner of the tax return and the other procedure for giving a tax return. The tax administration may, for reasons relating to the possibility of reporting to the taxable person or the organisation of the work of the tax authority or for reasons relating to the number of cases, order the different taxable persons to issue a tax return at different times.

The tax administration is required to issue a certificate of receipt of a tax return or other declaration.

The tax administration may, upon request, extend the amount of the tax return or the information and reports accompanying it or any other notification. The decision shall not be challenged.

§ 9
Responsible for reporting obligations

The obligation to declare shall be carried out by the Community Government or by the administration, the managing partner of the group, the management of the joint forest, the guardian or the trustee, the owner of the estate or the person holding the estate, and the representative on behalf of the foreigner Or branch manager.

ARTICLE 10 (12,12,2005/1145)
Information to be provided in the tax return or other notification

The tax declaration and its annex or other notification shall indicate the information and reports referred to in Article 7 (1). The tax administration shall provide more detailed provisions for the information and explanations to be given and the way in which they are issued. No supporting documents shall be attached to the tax return, unless otherwise specified by the Tax Administration for fiscal control purposes. (11.06.2010/520)

The natural person and the estate of the estate shall provide, in their tax declaration, the information and the supporting documents only of the following assets:

1) real estate and property tax law (654/1992) The assets referred to in paragraph 2 (1) and (2);

(2) the shares of the housing stock company and of the mutual real estate company and other shares and other Community shares;

3) other securities and other equity, except in the Law on the withholding of interest income (1341/1990) The covered bonds;

4) a contribution to the open company, the commandiite company and the other group;

(5) management and enjoyment of property rights;

(6) business and professional activities as well as agricultural holdings.

The natural person and the estate shall provide information in their tax returns only on the following debts:

(1) loans granted by the credit and financial institution and other bodies referred to in Article 16 (5);

2) other loans for which the rate of interest is deductible.

The tax administration may provide more detailed provisions on the reporting of the assets and liabilities referred to in paragraphs 2 and 3. (11.06.2010/520)

ARTICLE 11 (11.06.2010/520)
Provision of supplementary information and presentation of supporting documents

The taxable person shall, in addition to the tax return of the tax administration or the appeal authority, be required to provide additional information and explanations as well as supporting documents which may be necessary for his or her tax or In relation to the review of the tax on taxation.

Article 11a (22.12.2005/1079)
Retention of facts

The taxable person, who is neither responsible for the accounting nor the duty of note, shall retain, for a period of five years from the beginning of the fiscal year, supporting documents relating to revenue, deductions, resources, Liabilities or other information.

However, the obligation to keep is not subject to supporting documents concerning the information which the tax authority has entered in the pre-filled tax return, unless the tax administration is otherwise determined on grounds relating to fiscal control. In addition, the obligation to keep is not subject to the supporting documents submitted to the tax authority. (11.06.2010/520)

The obligation to retain the supporting documents may be limited by the tax administration when the obligation to retain supporting documents is manifestly unnecessary. (11.06.2010/520)

ARTICLE 12 (22.12.2005/1079)
Professional secrecy

Macroeconomic, forestry, rental activity, investment activity or any other non-economic taxable person who is not an accounting officer is obliged to declare Shall be kept in the form of notes to which sufficient specifications are included in the tax.

The notes shall be based on supporting documents. The taxable person shall keep records and supporting documents for five years from the beginning of the year following the end of the tax. The tax administration provides more detailed provisions for the retention of notes and supporting documents. (11.06.2010/520)

ARTICLE 13 (11.06.2010/520)
Provisions relating to the obligation of notification

The tax administration may lay down more detailed provisions for notes and notes and notes.

The tax administration may adopt provisions limiting the obligation to declare when the obligation to declare is manifestly unnecessary.

ARTICLE 14
Tax audit

The taxable person shall, during the fiscal year or later in Finland, be required to present his accounts, notes, and all other material relating to business activities or other forms of income, to be checked by the tax administration in Finland. Property which may be necessary for the purposes of his tax or review of his tax. (11.06.2010/520)

A tax audit report shall be drawn up on a tax audit, subject to specific reasons.

The procedure to be followed for the tax audit, as well as the material to be presented and the property, shall be further specified by the Regulation.

Article 14a (112.2006/1041)
Transfer pricing documentation

During the fiscal year, the taxable person shall draw up a written statement of the transactions carried out in the context of the tax year referred to in Article 31, where the other party to the transaction is a foreigner, as well as a foreign company and a fixed Activities between the establishment ( Transfer pricing documentation ).

Small and medium-sized enterprises are not required to document transfer pricing.

Small and medium-sized enterprises:

(1) which employs fewer than 250 persons;

2) with a turnover not exceeding EUR 50 million or a balance-sheet total not exceeding EUR 43 million; and

(3) which meets the characteristics of a small and medium-sized enterprise as described in Commission Recommendation 2003 /361/EC on the definition of micro, small and medium-sized enterprises.

Article 14b (112.2006/1041)
Content of transfer pricing documentation

Transfer pricing documentation shall include the following information:

1) a description of the business activity;

(2) a description of the relationship;

(3) information on related transactions and activities between the company and its permanent establishment;

(4) activity assessment in relation to transactions carried out, as well as the activities between the company and its permanent establishment;

(5) a comparative assessment of the available data, including reference points;

6) a description of the transfer pricing method and its application.

The information referred to in paragraph 1 (4) to (6) shall not be required if the total amount of transactions between the taxable person and the other Party in the transaction is not more than EUR 500 000.

Article 14c (112.2006/1041)
Presentation and replenishment of transfer pricing documentation

The taxable person shall submit a transfer pricing documentation within 60 days of the tax authority's request. However, the transfer pricing documentation for the tax year shall be presented no earlier than six months from the end of the end of the financial year.

Additional explanatory notes, such as information on benchmarks, shall be presented within 90 days of the tax authority's request.

Upon request, the tax authority may extend the time limits referred to in paragraphs 1 and 2. The decision shall not be challenged.

Chapter 3

Obligation to provide information

§ 15 (24.6.2004)
General disclosure of information on income information

Each Member State shall provide the tax administration with the necessary information on its payment or supply of money, the adjustments, the beneficiaries and the reasons for the performance. For the purposes of remuneration, such as salary, benefits in kind and remuneration, as well as remuneration for work, function or service, and prize, fellowship, scholarship, award of grants, study aid, reimbursement of costs, A pension, a long-term savings contract and taxable income, social benefits, dividend, shareholder loan, profit, interest, rent and insurance remuneration, and copyright, patent, mining or other Compensation paid for such a right. The information shall be provided to the tax administration, even if the performance had been paid without any prior withholding or payment, or would have been limited to a taxable person or would be exempt from the tax. (29.12.2009)

The buyer of the wood shall provide the tax administration with the necessary information on the sellers and sales of timber sold and sold by the acquisition and assembly. (11.06.2010/520)

Paragraph 3 has been repealed by L 22.12.2005/1156 .

Investment services (18/07/2012) , the insurance company law of the investment firm, foreign investment firm and the other investment service provider referred to in the said law (18/0/2008) By the insurance company, foreign insurance companies, (398/1995) And of the principal agent and the insurance undertaking (180/1987) , the insurance undertaking shall provide the tax administration with the necessary information on its activities and forward transactions, the parties to the transactions and the purchase price paid, and the transactions made and brokered, On the labelling and redemption of units of collective investment undertakings in so far as the information has not been submitted pursuant to Article 17 (1) of this Act. (14.12.2012/773)

The reporting obligation referred to in paragraph 4 shall also provide the tax administration with the necessary information on the derivative contract to be traded in the law on trade in financial instruments (19/08/2012) Or any other derivative contract referred to in paragraphs 3 to 9 of Article 10 (1) of Chapter 1 of the Investment Services Act and the Parties to the Agreement. (14.12.2012/773)

Law on the system of values and clearing and settlement (12/09/2012) , the clearing house shall provide the tax administration with the necessary information on the settlement of the repurchase and lending of equity securities, under Article 31 (5) of the Income Tax Act, Of the European Parliament and of the Council of the European Union. The investment firm, foreign investment firm and any other investment service provider shall provide the information referred to in this paragraph on the purchase and lending contracts concluded by the customer on behalf of his client. (14.12.2012/773)

The porter shall provide the tax administration with the necessary information on the reindeer owned by reindeer owners. (11.06.2010/520)

The tax administration may provide details of the information to be provided, the timing and the way in which the information is provided, or limit the reporting obligation. (11.06.2010/520)

Article 15a (11.06.2010/520)
Obligation of foreign employers to provide information

The foreign employer shall provide the tax administration with the necessary information on the estimated duration and salary of the leased worker referred to in Article 10 (4) (c) of the Income Tax Act, as well as from the contractor if the international The contract does not preclude the levying of the tax on the employee's salary. The data shall be provided by the end of the calendar month following the start of the work.

Each year, the foreign employer shall provide the tax administration with the information referred to in Article 15 (1):

(1) the salary referred to in Article 10 (4) (c) of the Income Tax Act if the international agreement does not preclude the levying of the tax;

2. Of a salary other than that referred to in paragraph 1, where the employee is continuously staying in Finland for more than six months.

By way of derogation from the above provisions, the (1146/1999) , the information referred to in paragraphs 1 and 2 shall be provided by the authorised representative at the time when the foreign employer of his/her representative is not entered in the prior rolling register.

The tax administration provides details of the information to be provided, the timing and the way in which the information is provided, or limits the reporting obligation.

Article 15b (24/03/363)
Obligation to provide workers with information on workers

Labour security law (738/2002) , the principal contractor or other principal contractor shall submit monthly to the tax administration for tax purposes for tax purposes in a joint construction site for workers and for self-employed workers as well as The identification and contact details of employers and temporary agency workers, as well as information on the employer's home State, the quality of the employment and contract relationship and the work and residence in Finland, as well as the information on insurance. However, data are not provided on a temporary basis from persons carrying goods on the site.

A company based on a joint construction site shall provide the information referred to in paragraph 1 to the main contractor or to any of its employees working in the construction site. The self-employed person shall provide the corresponding information. The information shall be provided prior to the commencement of proceedings and any change in them shall be provided without delay.

What this article provides for a principal contractor or other main developer shall apply to the developer if the site does not have a general contractor or other Executive Director.

For a period of six years from the end of the year in which the country of employment was completed, unless otherwise provided for by law, the obligation to provide the information covered by this Article shall keep the information and documents from which the information covered by the reporting obligation is available. Provide for a longer storage period.

The tax administration shall provide details of the information to be provided, the timing and manner of the information and the right not to provide information within the meaning of this Article in situations of economic or fiscal nature. Small.

L to 363/2013 Article 15b entered into force on 1 July 2014.

Article 15c (24/03/363)
Obligation for a subscriber to provide information on works

For the purposes of tax control, the subscriber shall submit to the tax authorities the necessary identification and contact details of the companies that carry out the VAT (1501/1993) Article 31 The construction service referred to in Article 3 (1) (1) or the erection or demolition of scaffolding, or rent to the subscriber for the abovementioned purposes. In addition, the subscriber shall provide information on the type, duration and location of the assignment and the consideration paid by the subscriber to these companies.

The tax administration shall provide details of the information to be provided, the timing and manner of the information and the right not to provide information within the meaning of this Article in situations of economic or fiscal nature. Small.

L to 363/2013 Article 15c entered into force on 1 July 2014.

Article 15d (24/03/363)
The obligation of a natural person to provide information

The natural person in the building, on whose behalf the building or its part is being built or repaired or the work on the ground floor is carried out, shall, where the construction work is not related to his activities, Articles 15b and 15c, Instead of the obligation to provide information, provide the tax authorities with the necessary information on the workers and companies that have completed the construction work, together with their identification and contact information. In addition, he/she shall provide information on the salaries and other consideration paid to them. The obligation to provide information does not apply to the construction of which land use and construction (132/1999) Is not required to apply for a building permit.

The contractor shall provide the information referred to in paragraph 1 to the Fiscal Administration prior to the final review prior to the introduction of a building within the meaning of the Land Use and Construction Act. The developer shall, in the context of the review, present to the Construction Authority a certificate of compliance with the obligation to provide information by the tax administration.

If the certificate referred to in paragraph 2 has not been presented in the context of the review referred to in paragraph 2, the Construction Authority shall immediately inform the tax administration.

The tax administration shall provide details of the information to be provided, the timing and manner of the information and the right not to provide information within the meaning of this Article in situations of economic or fiscal nature. Small.

L to 363/2013 Article 15d entered into force on 1 July 2014.

ARTICLE 16
General disclosure of information on expenditure on expenditure and deduction

The social partners and the unemployment fund must provide the tax administrations with the necessary information on tax deductible contributions and unemployment benefits. (11.06.2010/520)

The insurance institution, the pension fund and the other institution of the pension institution, the foreign insurance or pension institution in Finland, as well as the depository, the management company and the investment firm shall provide the tax administration with the information Payment of contributions to the pension insurance and long-term savings agreement and a statement of the eligibility of payments. In addition, the insurance institution and the representative or retailer of the foreign insurance institution in Finland shall provide the tax administration with the information necessary for tax purposes in respect of the farmer's pension law. (1280/2006) in Article 1a And of the compulsory group life insurance premium paid by the beneficiary and the accident insurance law of farmers (1026/1981) Of the accident insurance scheme. The corresponding statement shall also be provided to the taxable person. (29.12.2009)

The employer or any other person who pays the tax must provide the tax administration with information on the employee's pension contributions, the unemployment insurance premium and the fees referred to in Articles 96 and 96a of the Income Tax Act. (11.06.2010/520)

The person who pays the invalidity pension must provide the tax administration with the necessary pension and pension information. (11.06.2010/520)

The credit and financial institution, the State, the municipality, the insurance and pension institution, the maintenance office and the employer shall provide the tax administration with the necessary information on the loan to the taxable person, its intended use, the capital and the The interest rate on the loan. (11.06.2010/520)

The credit and financial institution, the State Treasury and other securities trading or securities settlement activities shall provide the tax administration with the necessary information on the subject of the credit claim by the taxable person. (11.06.2010/520)

The unemployment fund, the People's Pension Fund and the Employment Authority must inform the tax administration of the number of days of reimbursement of the tax year paid in accordance with the laws referred to in Article 93 (4) of the Income Tax Act. (11.06.2010/520)

The share company shall provide the tax administration with the necessary information on the repayment of the shareholder loan within the meaning of Article 54c of the Income Tax Act. (11.06.2010/520)

The securities depository and the account holder of the investment firm and of the foreign investment firm, as referred to in the law on behalf of the investment firm and the foreign investment firm, and the accounting officer, Of the law (121/2007) And a branch of a credit institution and a foreign credit institution, (1999) Of a management company, a branch of a foreign management company in Finland and a foreign management company that manages the investment fund established in Finland and the law on alternative fund managers (162/2014) , a branch of the alternative fund manager, EEA alternative fund manager in Finland and an EEA alternative fund manager who manages the alternative fund established in Finland shall submit to the tax administration for tax purposes The necessary information on the fees charged for the management or maintenance of property. (17/04/2013)

L to 181/2014 Article 9 entered into force on 15 March 2014. The previous wording reads:

The securities depository and the account holder of the investment firm and of the foreign investment firm, as referred to in the law on behalf of the investment firm and the foreign investment firm, and the accounting officer, Of the law (121/2007) And a branch of a credit institution and a foreign credit institution, (1999) Of a management company, a branch of a foreign management company in Finland, and a foreign management company which manages the investment fund established in Finland, shall provide the tax administration with the necessary information on the The fees charged for the treatment or retention. (14.12.2012/773)

The National Pensions Office shall provide the tax administration with the information necessary for the granting of a loan deduction from taxable persons eligible for a credit reduction, from the year of the qualification to which the deduction is deductible, the reduction in student loans, And the reduction in the student loan of taxable persons entitled to deduct. (11.06.2010/520)

The Municipality and Municipality of Municipalities shall provide the tax administration with the necessary information on the level of trust fees charged to the Tax Administration, as referred to in Article 31 (5) of the Income Tax Act. The beneficiary of the trust fee shall provide the tax administration with the necessary information on the trust charges which the taxable person himself has directly paid to the beneficiary. (11.06.2010/520)

On tax relief for investments in tax years from 2013 to 2015 (993/2012) The receiving target company shall issue an annual declaration of the investment to the tax administration. The tax administration will provide further information on the information to be provided, the time and the way in which the information is provided. (28.12.2010)

The tax administration may provide details of the information to be provided, the timing and the way in which the information is provided, or limit the reporting obligation. (11.06.2010/520)

§ 17 (24.6.2004)
Additional general disclosure requirements for other information

The management company, a branch of a foreign management company in Finland and a foreign management company which manages the investment fund established in Finland shall provide the tax administration with the necessary information for tax purposes. Ownership and the shares/units of the investment fund and the shares of the UCITS. In addition, the necessary information shall be provided on the acquisition and acquisition of the shares/units of UCITS and of the costs incurred in connection with the purchase and redemption of the units of the UCITS, in so far as this information is: To provide information. (29.12.2015)

The CSD shall provide the tax administration with the necessary information on the value shares of the value-share system, the share of the owners of the register of values and the beneficiaries of the returns. The stock exchange company, whose shares are not in the value-share system, must inform the Tax Administration of the information on the list of shares. If the holder is the holder of the management registration listed in the book entry register, there is no obligation to provide information. (11.06.2010/520)

The tax administration is required to provide the tax administration with the taxation of a shareholder, a real estate company, a housing cooperative, or any other entity whose shares or interests justify the management of a specified apartment in a Community-owned building. , the information necessary for the accommodation and its use, as well as the remuneration of the shareholder or member of the company. (11.06.2010/520)

The telephone community and the Community, which is the principal owner of the telephone community, shall provide the necessary information for the purposes of taxation at the end of the calendar year of their members or members, in the case of shares, cooperative certificates or membership books, if: The partnership or membership has been separated. However, the telephone community has no obligation to provide information in so far as the telephone community's share is connected to the value-share system.

A Finnish employer who sends an employee abroad, as well as the pension institution, shall provide the tax administration with the necessary information for the purpose of determining the insured person's health insurance. The employer has a duty to provide information, even if it is paid by a foreign parent, daughter or sister undertaking belonging to the same economic entity or a foreign company in which the Finnish employer has: Control power. (11.06.2010/520)

The other policy holder referred to in Article 54 (d) of the Income Tax Act must inform the tax administration of the taxable persons to whom it has paid contributions for a voluntary individual pension insurance scheme. In addition, the employer must inform the tax administration of the contributions of the collective occupational pension scheme paid to each employee. (11.06.2010/520)

Any person who has worked for a temporary worker within the meaning of Article 10 (4) (c) of the Income Tax Code must provide the tax administration with the necessary information on the company which has provided the employee if the international agreement does not prevent: The tax levied on the employee's salary. In addition, information on the representative appointed in accordance with Article 4a of the Act on the posting of workers must be provided. The information shall be provided by the end of the month following the calendar month during which the first employee of the undertaking starts work for the contractor. Any change in the above information shall be notified to the Fiscal Administration by the end of the following calendar month. (11.06.2010/520)

For the purposes of the tax administration, the payer shall provide the tax administration with the necessary information on the time and quality of the performance, when requesting the information necessary for the submission of the withholding tax at the level of the tax administration Of the law on publicity and confidentiality (1346/1999) Under paragraph 1. The estimated amount of the pension and the comparable performance shall also be indicated. (11.06.2010/520)

The pension institution shall provide the tax administration with the necessary information on the State of residence and nationality of the person liable to the taxable person's retirement. The National Pensions Office shall also provide the tax administration with information as to whether the person is insured in Finland and is responsible for the cost of medical care in Finland. (11.06.2010/520)

A credit institution, a branch of a foreign credit institution within the meaning of the law on credit institutions, an investment firm, a branch of a foreign investment firm within the meaning of the investment service, and the value of The custodian of the accounting officer and other securities referred to in the law on clearing and settlement shall provide the tax administration with the necessary information on the sale of the securities for the purposes of taxation by the taxable person for the purposes of taxation And other supplies, in so far as this information is: To provide information. (14.12.2012/773)

The tax administration may provide details of the information to be provided, the timing and the way in which the information is provided, or limit the reporting obligation. (11.06.2010/520)

The company whose securities have been admitted to trading on the company's application or with its consent to trading on a regulated and controlled market in Finland or abroad shall notify the Tax Administration of the securities The admission, trading transition from one market to another as well as the fact that the security has ceased trading on the market. The same shall apply to the admission of securities to trading on the company's application, or with the consent of the company, in a multilateral trading facility provided for by the law on financial instruments. (14.12.2012/773)

The insurance company, the foreign insurance or pension institution in Finland, the intermediary and the depository, the management company and the investment firm shall provide the tax administration with information on voluntary individual pension insurance and The terms of the long-term savings agreement, the redundancy and the transfer of savings. (29.12.2009)

§ 17a (20,2015/155)
General disclosure of information on the implementation of the FATCA Agreement

In order to improve international compliance with the tax provisions and to implement FATCA in an agreement with the United States of America (SopS 25/2015, FATCA Agreement ) Shall provide the tax administration with the necessary information for the purposes of the Agreement. The reporting Finnish financial institution shall be obliged to comply with the obligations imposed on the Finnish financial institutions reporting to the Agreement and its annexes, as well as the diligence procedure set out in Annex I to the reporting Identification of the accounts and the accounts held by non-participating financial institutions.

The tax administration provides more detailed provisions, according to which reporting Finnish financial institutions may use Article 4 (7) of the FATCA Agreement, Annex I, Title I, Section C, and Title II (A), Title III (A), Title IV (A) and (IV) of Title II of the FATCA Agreement, and In accordance with Section V, A, the procedure or definitions described in the relevant provisions of the United States of America, or the obligation to notify. In addition, the tax administration may provide more detailed provisions on the application of the FATCA care procedure, the information to be provided, and the time and manner in which the information is provided and the obligation to provide information.

L to 155/2015 Article 17a entered into force on 2 March 2015.

ARTICLE 18
General reporting obligation of the Authority

In the Register of Registers (166/1996) Shall provide the tax administration with the necessary information in the population information system. (11.06.2010/520)

District Registration Office (129/1979) Shall provide the tax administration with the information contained in the trade register necessary for taxation purposes. (11.06.2010/520)

Law on the information system of the rural economy (194/2008) Shall submit to the tax administration the necessary information contained in the EAFRD for tax purposes. (11.06.2010/520)

In the Law on Vehicle Registration (541/2003) Shall provide the tax administration with the necessary information in the road transport information system. (11.06.2010/520)

The State and the municipal authority shall provide the tax administration with the necessary information on the property, the buildings, the characteristics of the ground and buildings, the characteristics of the land and buildings, the layout and the owners. (11.06.2010/520)

The State and municipal authority and the rest of the public body shall provide the tax administration with the necessary information in their possession for taxation, in their possession, of the means of life, employment and comparable aid and grants, and of the beneficiaries; and The amounts paid. The obligation to provide information also applies to the rest of the Community, which is financed wholly or partly by public funds. (11.06.2010/520)

Law on the Foreign Register (180/1997) Shall provide the tax administration with the necessary information on the presence of a foreign registered foreign registered in Finland, the employer, the service and the business. (29.1.2010/71)

The tax administration may provide details of the information to be provided, the timing and the way in which the information is provided, or limit the reporting obligation. (11.06.2010/520)

§ 19 (11.06.2010/520)
Obligation to provide specific information

Each person shall, on the basis of the request of the Tax Administration, provide information on the name, bank account number, transaction or other relevant identification, which may be necessary for the purpose of dealing with another taxable person's tax or appeal proceedings And who shall be aware of the documents held by him or otherwise shall be in his possession, unless he or she is legally entitled to refuse to testify. However, information on the economic status of the tax should not be refused.

§ 20 (11.06.2010/520)
Special obligation on the authority to provide information

At the request of the tax administration, the State and the municipal authority, as well as the other public authorities, shall provide or provide for inspection information which may be necessary for the purposes of taxation or an appeal, which shall be carried out by an authority or other In the case of documents held by the public, or otherwise known, if the information does not relate to a case from which the law cannot be certified. However, information on the economic status of taxation shall not be refused.

The State authority is required by the Tax Administration to deliver opinions for tax purposes and to provide estimates for matters within its remit.

ARTICLE 21
Reference data check

A tax check may also be carried out solely for the purpose of collecting data which may be used for the taxation of other taxable persons ( Reference data check ).

Paragraph 2 has been repealed by L 30.12.2010/1411 .

§ 22 (24.6.2004)
Specific provisions for information provision

The reporting obligation referred to in this Chapter shall be identified, in addition to the name of the data, by the identity or the company and the entity or, in the absence of such information, by other identifiers held by the reporting obligation; and Contact information.

In the case referred to in Articles 15a to 15d and in the case referred to in Article 17 (7) and (9), the target shall be identified in addition to the name of the following information held by the reporting obligation:

(1) company and community logo or personal identification number or, in the absence thereof, date of birth;

(2) the tax or personal identification code issued by the State of residence, or, where there is no such information, the other equivalent; and

3) contact details both in Finland and in the country of residence.

(24/03/363)

L to 363/2013 (2) entered into force on 1 July 2014. The previous wording reads:

In the case referred to in Article 15a and in the case referred to in Article 17 (7) and (9), the addressee shall be identified, in addition to the name, with the following information held by the reporting obligation:

(1) company and community logo or personal identification number or, in the absence thereof, date of birth;

(2) the tax or personal identification code issued by the State of residence, or, where there is no such information, the other equivalent; and

3) contact details both in Finland and in the country of residence.

(22/02/1224)

By way of derogation from paragraph 2 (1) of this Article, the worker or self-employed person referred to in Article 15b shall be identified by means of an identity or birth date and tax number. (24/03/363)

L to 363/2013 (3) entered into force on 1 July 2014.

The information referred to in this Chapter shall be provided to the tax administration, notwithstanding the confidentiality rules and other restrictions on access to information. (11.06.2010/520)

The tax administration may order the disclosure of the information referred to in this Chapter by means of an electronic data exchange procedure. The natural or deceased person may not be required to provide information using the electronic data transmission method. The data may be provided using the electronic data transmission method, where the protection of data in the (523/1999) (1) have been clarified. (11.06.2010/520)

§ 22a (24.6.2004)
Non-action fee

A default fee of up to eur 2 000 may be imposed on the reporting obligation if:

(1) in the notification to fulfil the obligation to provide information, otherwise known or contained in a document, there is a lack of conformity or a failure to comply with a demonstrable invitation to repair it;

(2) the notification, information or document is overdue; or

(3) the obligation to provide information has been provided in a manner other than that imposed by the tax administration, and the reporting obligation has not been followed by a demonstrable invitation to remedy the situation.

(11.06.2010/520)

Where the obligation to provide information has been provided by a declaration to satisfy the obligation to provide information, any other information or document to be substantially incomplete or incorrect, or issued only after a request has been submitted, A default fee of up to eur 5 000 may be imposed on the obligation to provide information.

If, in order to comply with the obligation to provide information intentionally or through serious negligence, the disclosure of information, other information or documents or has not provided any notification, the obligation to provide information may: A non-compliance fee of up to eur 15 000.

When calculating the default rate, account shall also be taken of the number of information to be provided. The fee for failure to act is determined by the euro.

No default fee shall be imposed on the main contractor or other principal contractor if the information provided for the fulfilment of the obligation to provide information referred to in Article 15b (1) is incomplete or incorrect for the employer referred to in Article 15b (2). In the event of a failure to act by an independent jobseeker, and the principal to inform the tax administration of a failure to act by an employer or a self-employed person. Furthermore, the default fee shall not be imposed where there is a lack or defect in the information due to the employer or the self-employed person who cannot reasonably be expected to make a profit. (24/03/363)

L to 363/2013 (5) entered into force on 1 July 2014.

The default fee shall not be imposed on the natural person or the estate of the estate unless it is a breach of the obligation to provide information relating to economic activities or to forestry or forestry. However, the default fee may always be imposed on a representative referred to in Article 4a of the Law on the posting of workers. The default fee may also be imposed on a natural person who is a developer who fails to provide the information required by Article 15d of this law or does not submit a certificate to the Authority as referred to in Article 15d. (24/03/363)

L to 363/2013 (previous paragraph 5) entered into force on 1 July 2014. The previous wording reads:

The default fee shall not be imposed on the natural person or the estate of the estate unless it is a breach of the obligation to provide information relating to economic activities or to forestry or forestry. However, the default fee may always be imposed on a representative referred to in Article 4a of the Law on the posting of workers. (22/02/1224)

The default fee is not deductible in taxation. The default fee shall be credited to the State. The annual rate of interest shall be charged to the levy and to the outstanding amount of outstanding default, which shall apply to the interest rate law applicable for each six-month period preceding the calendar year (633/1982) The interest on late payment in accordance with paragraph 1. The interest rate charged to the non-defaulting payment shall not be deductible under income tax.

ARTICLE 23 (11.06.2010/520)
Right of access

The tax administration shall have the right to inspect all documents for which the information referred to in this Chapter may be available.

§ 23a (21.12.2012/875)
Appeal against the decision on the obligation to provide information

The obligation to provide information may appeal to the decision of the Tax Administration concerning the obligation to provide the information referred to in this Chapter. The appeal is sought by the appeal to the administrative court which, when the decision was made at the time when the decision was made, was made.

The appeal shall be lodged within 60 days of the notification of the decision of the Tax Administration. The decision may be notified without recourse to the licence procedure, in which case the decision shall be deemed to have been taken on the seventh day following the date on which it was delivered for carriage, unless otherwise displayed. Otherwise, the procedure laid down in Article 69 and the Administrative Law (18/06/1996) Provides.

The purpose of the administrative court is to appeal to the administrative court by appeal to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. The appeal shall be subject to the provisions of Articles 70 and 71.

§ 23b (21.12.2012/875)
Appeals against the decision on the payment of default

The obligation to provide information and the judicial control unit of the tax beneficiaries shall be entitled to appeal against the decision of the Tax Administration in respect of the payment of an act of failure by a written complaint from the competent authority of the decision. Within five years from the beginning of the calendar year following the adoption of the decision on the payment of default, the reporting obligation shall be lodged by the reporting obligation. However, a correction may be made within 60 days of receipt of the notification of the decision. The deadline for the tax recipients is 60 days from the date of the decision.

The obligation to provide information and the rightholders' rights control unit shall be subject to an appeal against the decision appealed against by the Administrative Court of the Court of Justice of the decision of the Court of Justice when the decision was made. Within five years from the beginning of the calendar year following the adoption of the decision on the payment of default, the reporting obligation shall be lodged by the reporting obligation. However, the time of appeal is always at least 60 days from the notification of the request for redress. The deadline for the tax recipients is 60 days from the date of the decision. The procedure shall otherwise be governed by Article 69 and the Administrative Loan Act.

The decision referred to in paragraphs 1 and 2 may be notified without recourse to the licence procedure, in which case the decision shall be deemed to have been obtained on the seventh day following the date on which it was issued for the carriage of the post, unless otherwise displayed.

The purpose of the administrative court is to appeal to the administrative court by appeal to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. The appeal shall apply, as provided for in Articles 70 and 71.

§ 24
Those responsible for the reporting obligation

The provisions of Article 9 above shall also apply to the reporting obligations under this Chapter.

ARTICLE 25
Information fee

The tax administration shall have the right to receive, free of charge, the information necessary for the taxation referred to in this Chapter.

If the State or the municipal authority provides extensive and mass-based information to the tax administration, the tax administration shall pay the relevant authority, except in the case of costs incurred by the latter, with the exception of: General administrative and capital costs and the cost of renting and operating machinery and equipment. (11.06.2010/520)

Chapter 4

General procedural provisions and taxation (15.12.2003/1067)

General provisions on taxation (15.12.2003/1067)
§ 26 (26.6.1998/477)
General principles for taxation (22.12.2005/1079)

In the context of the tax procedure and other fiscal measures, the interests of the tax beneficiaries and the taxable person must be taken into account in a balanced manner. (14.12.1998)

Where the case is open to interpretation or unclear, and where the taxable person has acted in good faith in accordance with the practice or instructions of the authority, it is necessary to resolve the matter in the interest of the taxable person in that regard, provided that there is no specific reason. However, if the tax is to be paid, a tax increase related to the tax, interest on late payment, interest on late payment, default interest, delay interest, interest rate, interest rate and interest rate on the residual tax shall not be recovered in whole or in part if they were to be recovered In the interests of interpretation or lack of clarity.

In the event of a significant deviation from the tax declaration provided by the taxable person, or where the authority corrects the tax to the detriment of the taxable person, the taxable person shall be given an opportunity to be heard. Where appropriate, the taxable person shall set a reasonable time limit for the submission of the response or other explanation. Where possible, the taxable person's reply or other explanation, where possible, shall state the reasons for the report. (22.12.2005/1079)

The obligation to notify the taxable person shall, as far as possible, become involved in the investigation of the tax authority and the taxable person. In the main proceedings, the party with the better conditions shall provide an explanation. If the other party to a legal activity carried out by a taxable person does not reside in Finland or there is no domicile here, the tax authority may not obtain sufficient information on the legal act or on the other part of it under an international agreement, here The presentation of the report referred to in the article is primarily a taxable person.

Taxation shall be provided on the basis of information from the taxable person, on the basis of the information received under the provisions of Chapter 3, and any other report received. (22.12.2005/1079)

In the case of taxation, the tax authority shall examine the information and reports received in such a way as to justify the nature, extent of the case, the uniform treatment of taxable persons and the needs of the tax authority. (22.12.2005/1079)

§ 26a (21.12.2012/875)
Processing of cases together

If the decision has a significant impact on the decision of the tax administration at the same time, it shall be prepared and settled together, if the number of cases, the arrangements for works and the production of taxation are possible, And the combination of treatment does not result in a harmful delay.

§ 26b (15.12.2003/1067)
Justification of the decision

The decision shall be justified if it deviates from the tax declaration or the request for correction or if the tax is changed to the detriment of the taxable person.

In the case of the tax declaration, the reasoning does not need to be in the tax decision, but are deemed to be available in the tax administration. Where an assessment of the tax declaration is applied, the avoidance of tax evasion, the disguised dividend, the uncovered increase in assets, the international disguised transfer of profits or the tax increase, shall be subject to a significant decision. The underlying legal point. (11.06.2010/520)

The decision may not be justified where there is manifestly no need to justify it.

§ 26c (15.12.2003/1067)
Notification

The tax decision, the decision on the appeal and the other document shall be communicated to the taxable person. However, the notification shall be submitted to the legitimate representative of the taxable person or to the authorised person, if, on behalf of the taxable person, the agent or the authorised representative has been informed as a lawyer in the customer register of the tax administration. (11.06.2010/520)

Evidence of notification to the Community, the collective benefit and the group shall be sent to the following address.

Article 26d (18.4.2008/238)
Consultation of beneficiaries and notification of the decision

The tax beneficiaries and the judicial control unit of the tax beneficiaries shall be heard and the decision communicated to them in such a way as to enable the judicial control unit of the tax recipients to have access to the tax documents, unless otherwise provided for in the other tax legislation.

Article 26e (15.12.2003/1067)
Other general provisions

In the case of taxation, the tax administration will calculate and pay the taxes and duties referred to in this Act and, if necessary, change the tax. (11.06.2010/520)

The losses referred to in Articles 118 to 120 of the Income Tax Act shall be set at the time of taxation. The loss may also be confirmed in the context of an appeal against taxation.

§ 27 (26.6.1998/477)
Evaluation tax

Taxation must be submitted by means of an assessment if the tax return has not been given or cannot be put right as a tax base.

Taxation must also be assessed if the income declared by the taxable person in relation to other taxable persons acting in the same sector and comparable conditions is apparently too low and there is reason to suspect that: A taxable person in secret. In that case, if possible, the taxable person shall demonstrate the comparative information on which the taxation is based. If no comparative data can be demonstrated, it should be mentioned.

ARTICLE 28
Circling the tax

Where a particular circumstances or measure has been given a legal form which does not correspond to the actual nature or purpose of the case, the method of taxation must be carried out as if the correct form had been used. Where the purchase price, other consideration or performance is provided for by a trade or other contract or other measure, it appears that the taxable amount of the tax payable may be taxable income and property Assess.

If it is clear that a tax should be provided for the purposes of paragraph 1, it is necessary to examine carefully all the factors liable to affect the assessment of the matter and to provide the taxable person with the necessary information. The opportunity to present an explanation of the facts. If, in this case, the taxable person does not provide an explanation that the legal form given to the circumstances or measure corresponds to the actual nature or purpose of the case, or, apparently, that the measure was not taken for the purpose of: Shall be subject to the procedure laid down in Article 1 (1) of the Treaty.

§ 29 (26.6.1998, P.
Peited dividend

In the case of a dividend, a dividend is defined as a cash benefit which the limited liability company confers on its shareholders or on the benefit of his/her assets on the basis of the usual materially deviant pricing or free of charge.

In the case of a dividend, a dividend is also defined as the acquisition or redemption of own shares, or a capital reserve, a reserve fund or an overcapitalisation fund, by reducing the amount of money distributed in order to avoid the purchase of a dividend.

Where it is apparent that the company has divided the covered dividend within the meaning of paragraph 1, the company's taxation shall be applied as if the fair price and the taxable income of the shareholder are to be regarded as the difference between the fair price and the price used.

If the distribution of funds in the form referred to in Article 2 (2) appears to have taken place in order to avoid a tax on dividends, the distribution of the funds in this respect shall be regarded as taxable income.

Paragraph 1, which provides for a share company and its shareholder, shall apply accordingly to the rest of the Community and to its shareholder or member.

The income of a covered dividend is regulated by the Income Tax Act. (30.7.2004)

ARTICLE 30 (22.12.2005/1079)
Unsettled asset increase

Where, according to the calculations made, the taxable person's position in the course of the fiscal year is found to be more favourable to him than to the relationship between his income and expenditure, taking into account also the circumstances of his/her living conditions , it would have been possible and the taxable person would not provide a reliable statement that the increase in its assets must be regarded as constituting a result of the previously tax or duty-free result or of a result which was not May no longer be corrected to the detriment of the taxable person, If the tax is not remedied to the detriment of the taxable person, in his tax year as taxable income.

ARTICLE 31 (112.2006/1041)
Transfer Pricing Equipment

If the transaction between the taxable person and the person in the related party has agreed terms or conditions which differ as to what was agreed between the independent parties, and the taxable person's business activities Or the taxable income of any other activity has therefore been reduced or the loss has become larger than it otherwise would have been, the amount of the income which would have accrued when the conditions were met by the independent parties It would have been agreed.

The parties to the transaction are related to each other if the party to the transaction is controlled by another party or by a third party alone or jointly controlled by the parties to the two parties. The party shall control the other party when:

(1) it directly or indirectly owns more than half of the capital of the other Party;

(2) it is, directly or indirectly, more than half of the voting rights produced by all shares or units of the other Party;

(3) it is, directly or indirectly, the right to appoint more than half of the members of another Community government or a comparable institution or institution with that right; or

(4) it is managed jointly with the other Party, or otherwise can effectively exercise control over another party.

Paragraph 1 shall also apply in respect of activities between the company and its permanent establishment.

ARTICLE 32 (26.10.2001/907)
Tax increase

If the tax return or any other information or other information or document issued by the taxable person in order to comply with the obligation to declare a taxable person is a minor defect or defect and the taxable person has not complied with the Evidence of an invitation to repair it or, if the taxable person has failed to provide a notification, information or document late, a tax increase of up to EUR 150 may be imposed on the taxable person. (24.6.2004)

Where a taxable person has provided a declaration of tax or any other declaration to be required to fulfil the obligation to declare, or any other information or document provided for by the other information or document, whether or not provided in the form of a statement of evidence, The taxable person may be subject to a tax increase of up to EUR 800.

Where a taxable person has made a material or other information or other information or document provided for in order to comply with his or her information or any other information or document to be required to fulfil the obligation to declare, or has not provided, In the case of an additional income, a maximum of 30 % of the resulting income and a maximum of 1 % of the additional assets in the case of assets added. An increase in the amount of taxation has also been added to the amount of taxation which has been taxed at a later date in the tax year. The tax increase shall also be imposed in accordance with this paragraph when the taxable person has informed the taxable person of the existence of false or serious negligence as a source of income. (22.12.2005/1079)

Where the taxable person has not submitted a transfer pricing document or additional explanatory statement within the time limit referred to in Article 14c, or has provided an essential incomplete or incomplete presentation of the transfer pricing documentation or additional statement, or A tax increase of up to eur 25 000 may be imposed on the taxable person. (112.2006/1041)

The tax increase is determined after deduction of the tax deductions provided for in the Income Tax Act and the reduction of the deficit credit.

If the tax increase is not subject to tax, the tax increase shall be charged to the State.

§ 33 (18.12.1995-1558)

§ 33 has been repealed by L 26.6.1998/477 .

Advances to be used for tax purposes
§ 34
Advances in taxation

An advance notice notified by means of an annual declaration, a predetermined advance which has accrued not later than one month before the end of the tax year of the tax year, the advance payment of the advance and the advance on the other State transferred to Finland shall be used for the tax year As a performance of taxes. The advance transferred to the other State shall not be used for tax purposes. (24.6.2004)

When the accumulated advances are counted in favour, they shall be calculated in full or in part in the Act on the increase in tax and the duration of the delay (1556/95) Of the lag.

The advance payment shall be included in the tax year for tax purposes if the supplement has been paid no later than one month before the taxable person's tax ceases. The reduction fee shall be applied primarily to advances in the tax year and to their respective delay rates. (22.12.2005/1079)

If the taxable person is subject only to property tax or tax on a tax year, only a certain amount of income is payable on account of the fact that the taxable person's financial year is not a calendar year, only the amount required for tax purposes is included in the tax. The other part of the advance shall be included in the following tax.

However, in the absence of an annual declaration or an incorrect declaration of an arrest, it may be read in favour of the taxable person on the basis of a reliable statement. (20.12.1994, P.

§ 34a (22.12.2005/1079)
Non-payment of the withholding of outstanding advances

The withholding of a non-payment shall be omnipresent as a direct payment of the taxable person's tax, even if it has been declared in the annual declaration of the payer if it is apparent that the recipient of the performance and the person responsible for the holding are jointly responsible for: Have acted in such a way that the unpaid tax would be avoided. In such a case, the taxable person's taxation may be adjusted, within the meaning of Article 56, to the detriment of the taxable person within two years from the end of the year during which the non-payment of the arrest has been established. In this case, the recipient of the performance must also provide for a tax increase and a tax increase in accordance with the law on the increase in tax and the time limit.

ARTICLE 35
Derogations for the Community and the collective benefit

Advances collected from the Community or the common interest, the withholding of the advance and the advance payment of the advance shall be included in the accounts.

The taxable amount of the tax shall be the amount of the advance due before the end of the financial year and which have accrued not later than one month before the end of the tax period.

The prepayment shall be counted in favour of the tax year of the tax year in which the withholding tax was delivered.

The advance payment shall be included in the tax year for tax purposes if the supplement has been paid no later than one month before the taxable person's tax ceases. The reduction fee shall be applied primarily to advances in the tax year and to their respective delay rates. If the supplement is paid later, it shall be included in the tax year of the tax year.

§ 36
Advance reading for the members of the group's shareholders

Any advance arrested shall be counted as a direct payment of the corporation tax on the basis of the shares which they hold. Any advance arrested shall be counted in favour of the grouping's tax year in the course of which the withholding of the advance has been provided.

ARTICLE 37
Application of the withholding tax on salary

A common advance on the amount of a collective salary or other service paid to two or more persons, if taxable persons are taxed separately, shall be used for the performance of each of the taxes concerned, depending on the way in which the salary or performance is carried out. Distributed among the parties concerned.

ARTICLE 38
Transfer of prepayment between spouses

At the request of the taxable person before the expiry of the tax, the taxable amount may be used as a direct payment to the taxable person. Before using the advance as a direct payment of the spouse's tax, the return rate and the interest rate of the residual tax shall be calculated.

ARTICLE 39 (11.06.2010/520)
More detailed provisions

The tax administration may give more detailed provisions on the use of the advance as a tax.

Community interest rate, residual tax rate and return rate
ARTICLE 40 (3.5.2002/345)
Community interest rate

Where the amount of the tax imposed on the Community or the collective benefit is higher than the advances made in the form of a tax, the Community interest rate shall be calculated ( Payment of the Community interest rate ). The Community interest rate to be paid shall be the interest rate of each half-year preceding the calendar year. (633/1982) in Article 12 Plus two percentage points plus the reference rate.

If the amount of the tax imposed on the Community and the collective benefit is less than anticipated, the Community interest rate shall be calculated ( Return the Community interest rate ). The Community interest rate shall be the reference rate referred to in paragraph 1 minus two percentage points, but not less than 0,5 %. (22/02/1252)

ARTICLE 41
Calculation of Community interest rate

The Community interest rate shall be calculated from the date of the first payment of the residual tax on the first day of the tax return or the end of the month preceding the return month of the return month.

If the taxable person performs an advance or advance payment after the final date of delivery of the tax return, the Community interest rate shall be calculated on the basis of an accrued advance or a supplement to the difference from the day following the day following the settlement date Or the end of the month preceding the return month. For the period prior to the payment of the advance or payment, the Community interest rate shall be calculated in accordance with paragraph 1 until the settlement date.

If the same calendar year ends several financial years, the Community interest rate shall be calculated separately for each financial year as for each financial year.

The extension of the tax return for tax administration shall not be taken into account in the calculation of the Community interest rate. (11.06.2010/520)

ARTICLE 42
The Community interest rate criterion

The Community interest rate shall not be calculated on the basis of the tax increase or on the interest rate to be recovered as a result of an unpaid advance. If the tax has been imposed as a result of an unpaid advance, the Community interest rate shall not be calculated in this respect.

ARTICLE 43
Interest rate on the residual tax and return rate

Calculation of the residual tax or recovery of other taxable persons other than Community or collective benefit is calculated Residual tax rate Or Return rate .

The interest rate on the residual tax and the rate of return shall be each of the six months preceding each calendar year. Article 12 of the Statute, The reference rate referred to above, less than 2 percentage points, but not less than 0,5 %. However, in so far as the residual duty exceeds EUR 10 000, the interest rate on the residual tax shall be the reference rate plus two percentage points. (22/02/1252)

ARTICLE 44
Calculation of the residual tax rate and the return rate

Interest shall be calculated from 1 February of the year following the month of the first instalment of the residual tax, or the end of the month preceding the return month of the return month. (22.12.2005/1079)

Where a taxable person performs an advance or advance payment of a advance payment of a tax year after 31 January of the following year, the interest shall be calculated from the day following the date of payment of the advance or supplement to the date referred to in paragraph 1, That the advance or supplement paid is taken into account. For the period prior to the performance of the advance or supplement, the interest rate shall be calculated in accordance with paragraph 1 to the date of settlement of the advance or supplement. The advance payment shall be treated as the residual tax carried out by the taxable person at the latest one month before the taxable person's tax ceases. (22.12.2005/1079)

The calculated residual tax rate shall be reduced by EUR 20, but not more than the amount of interest. (26.10.2001)

ARTICLE 45
Criterion of the residual tax and the refund rate

Interest shall not be calculated on the basis of the tax increase or on the interest rate to be recovered due to an unpaid advance. If the tax has been imposed as a result of the withheld advance, the tax shall not be calculated on the basis of the residual tax rate.

ARTICLE 46
Tax secrecy and reduction of interest rates

The return on the Community interest rate and the return rate is not taxable income tax. The Community interest rate to be paid and the interest rate on the residual tax are not deductible from income tax.

§ 47
Interest on the recovery of taxes

The Community interest rate and the residual tax rate are not included in the penalties provided for by the Law on the increase in tax and the law on the delay.

ARTICLE 48 (11.06.2010/520)
More detailed provisions

The tax administration may provide more detailed provisions on the calculation of the Community interest rate, the residual tax rate and the return rate.

Termination of taxation
ARTICLE 49 (11.06.2010/520)
Date of expiry of tax

Taxation of taxable persons shall expire at the time of the tax administration, but at the latest by the end of October of the following calendar year. Taxation can be terminated at different taxable persons.

§ 50
Advances and residual taxes

For tax purposes, the amounts which are not required for the taxable amount of taxable persons in the tax year shall be repaid. As an advance return With the aforementioned interest rates. However, the return to the second State is not returned.

If the amounts to be read are not sufficient to pay the taxes, the taxable person shall be required to: Residual duty With the aforementioned interest rates. The tax must be paid, even if there is a change in taxation.

ARTICLE 51
Tax decision and tax certificate (22.12.2005/1079)

A tax decision shall be sent to the taxable person, including a tax decision, on the basis of taxation and instructions on how to apply for a tax change. The report shall contain information on the taxable person's income and assets, taxes and charges, tax refund and residual tax, as well as the identity of the taxable person and the authority supplying the tax, together with the contact details. (22.12.2005/1079)

In addition, a tax certificate may be sent to the taxable person, which may be used by the authorities and, as such, as proof of the taxation provided.

If the documents sent to the taxable person have a defect which does not affect the amount of the tax or the amount of loss, the taxable person may, at the request of the taxable person, be refunded without any correction.

Responsibility for tax
ARTICLE 52
Those responsible for the tax

The tax is responsible for:

(1) the group is responsible for the tax payable to the shareholder on the basis of the income and wealth of the group;

(2) as a separate resident of the taxable person liable to be taxable, the taxable person is responsible for the income and wealth of the estate;

(3) the estate of the estate is responsible for the tax on the deceased's tax; if the estate has been distributed, the shareholder is responsible for the proportion of his/her share of the deceased's tax;

(4) the spouse is liable for the tax payable on the basis of the business income referred to in Article 14 of the Income Tax Act, where the spouses are jointly engaged in economic activity or in agriculture; A tax on income from a capital income only if he or she is jointly owned by the spouses to conduct business or agricultural funds;

(5) Law on the right to pursue a business (122/1919) Shall be liable for the tax imposed on a person resident outside the European Economic Area; and (7.12.2007/1142)

(6) The tax imposed on a credit institution resident outside the European Economic Area is liable to the head of the branch of the credit institution when the credit institution has a branch in Finland. (7.12.2007/1142)

Tax evasion is also provided for in the Tax Act.

ARTICLE 53 (21.12.2012/875)
Implementation of the tax step

The implementation of the tax rate is valid, as provided for in Article 40 of the Tax Code.

Amendment of taxation at the initiative of the Authority
ARTICLE 54 (11.06.2010/520)
Amendment of taxation

The tax administration may amend taxation as set out below or reproduced in the light of the decision of the review authority, taking into account the provisions of Chapter 6.

ARTICLE 55 (22.12.2005/1079)
Adjustment of taxation for taxable persons

If there is a mistake in taxation, which has led to too much tax being imposed on the taxable person, the tax administration will adjust the tax to the benefit of the taxpayer. (11.06.2010/520)

A tax adjustment for the taxable person may be made within five years from the beginning of the year following the end of the taxable person's tax.

The tax cannot be adjusted if the decision on the complaint has been settled.

ARTICLE 56 (22.12.2005/1079)
Tax adjustment to the detriment of the taxable person

If the taxable person has remained partly or wholly or has not been taxed otherwise, the tax administration may correct the tax to the detriment of the taxable person. (11.06.2010/520)

The tax adjustment to the detriment of the taxable person shall be made within one year from the beginning of the year following the end of the taxable person's tax. However, if the case is ambiguous or unclear as referred to in Article 26 (2), the tax cannot be adjusted.

In so far as the question is a clerical error of a tax authority, a clerical error or any other error, or a tax has been based on incorrect or incomplete information, the taxable person Shall be carried out within two years from the beginning of the year following the expiry of the taxable person's tax.

In so far as the taxable person has not filed a tax return or has failed to notify the taxable person, the other information or document, or otherwise failed to notify it, the taxable person Shall be carried out within five years from the beginning of the year following the end of the taxable person's tax.

The tax cannot be adjusted if the decision on the complaint has been settled.

ARTICLE 57 (22.12.2005/1079)
Specific provisions for the adjustment of taxation

Where a taxable person has not issued a tax return or has failed to notify the taxable person, or otherwise failed to fulfil his reporting obligations, the taxable person shall also be required to: A tax increase and a tax increase in accordance with the law on the tax increase and on the interest rate.

The tax adjustment shall be deemed to have taken place within the time limit if the decision of the tax administration was taken before the expiry of that period. (11.06.2010/520)

Article 57a (22.12.2005/1079)
Transfer of income resulting from tax adjustment

If the sum of the income to be increased in the context of a tax adjustment is less than EUR 4 000, the increase may be made for the arrival of the tax year for which the tax is not completed. As a result of an increase in income, there is no tax increase.

ARTICLE 58 (12,12,2005/1145)
Non-supply of tax adjustment

The adjustment of the tax to the detriment of the taxable person may be waived if the absence of taxation is low and the tax neutrality or other reason for the tax adjustment is not required.

ARTICLE 59 (22/02/1252)
Allocation of tax adjustment to the estate

After the death of the taxable person, the tax adjustment shall be applied to the estate. The tax adjustment, pursuant to Article 56 (4) of this Act, shall then be submitted within two years of the end of the calendar year in which the withdrawal was granted to the tax administration.

ARTICLE 60
Transferring a tax to the other State in Finland

If the tax has been paid to another State, taxes transferred from another State to Finland will be deducted in connection with the tax change if the transfer has taken place before tax changes.

The tax administration may provide more detailed provisions on the transfer of taxes. (11.06.2010/520)

Chapter 5

Appeals appeal

Adjustment requirement
ARTICLE 61 (21.12.2012/875)
Adjustment authority

The tax corrigendum shall determine the tax adjustment requirements. However, the tax administration may decide on the objection lodged by the person referred to in Article 62 (1) to the extent that the requested requirement is accepted.

Where the taxation of a taxable person has been submitted by means of an assessment as provided for in Article 27 (1) and a taxable person seeking a change in taxation by means of a tax return after the tax return, the tax administration may annul the tax and submit it Again.

§ 62
Right to appeal

The tax may be subject to an appeal by the taxable person himself, as well as any other person liable to have an immediate effect on the amount of the tax or who is liable for the tax. The group may also appeal against the establishment of the grouping's income and assets and its distribution to the shareholders.

The rightholders' rights control unit and the municipality have the right to appeal against taxation, as well as the establishment and distribution of the group's income and wealth. The church has the right to appeal to the clergy and the People's Pension Fund is entitled to appeal against the insured person's health insurance. (18.4.2008/238)

The taxation of the Community or of the Community interest shall be entitled to appeal against the municipality in which the municipality of Community or collective interest is. If the spouses have a different home, the municipality and parish of the two spouses have the right, on behalf of the municipality and the congregation, to appeal against the taxation of the spouses. If the taxable person taxable in the whole of the tax year has received income from the Province of Åland, the Province of Åland has the right to appeal against the tax. (11.06.2010/520)

Paragraph 4 has been repealed by L 21 DECEMBER 2012/875 .

ARTICLE 63
Corrigendum to the Tax Corrigendum

An appeal shall be sought from the Court of Corrections by a written complaint, unless the decision has already been settled by decision of the appeal.

The adjustment requirement shall be applied to the tax corrigendum. The adjustment requirement shall be submitted within the prescribed period to the tax administration. (11.06.2010/520)

The adjustment requirement shall be treated without undue delay. (30.12.2010/1411)

ARTICLE 64 (18.4.2008/238)
Time limit for adjustment

Within a period of five years from the beginning of the year following the end of the taxable person's tax, the right of a taxable person or any other person entitled to an appeal shall submit a complaint. However, within one year from the beginning of the year following the end of the taxable person's tax, the judicial unit of the tax recipients, the municipality, the congregation and the People's Pensions Office shall make a correction.

Without prejudice to the time limit laid down in paragraph 1, the tax administration's decision to change taxation may make a correction requirement within 60 days from the date on which the decision on the appeal has been informed. 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 deadline for the decision to be taken shall be the time limit for the tax beneficiaries' judicial control unit, the municipality, the congregation and the People's Pensions Office. (11.06.2010/520)

ARTICLE 65 (28.12.2012)
Appeals against loss, non-deductible net interest payment and the decision on the tax deficit for student loans

The decision on the confirmed defeat shall be subject to an appeal against the tax year for which the decision is to be confirmed. The decision on the net interest payment shall be subject to an appeal against the tax year for which the decision relates to the net-deductible net interest.

The decision on the tax deficit for student loans referred to in Article 127 (2) (2) of the Income Tax Act may be appealed against from the tax year for which the decision on the tax deficit for the deduction is made.

Appeals
ARTICLE 66 (7.8.2011)
Appeal to administrative court

The taxable person or any other person entitled to an appeal may appeal to the decision rendered in the light of the appeal against the decision of the administrative court which, according to Article 5, of the jurisdiction of the taxable person or group of undertakings in the tachograph. If the persons to whom the provisions of the Income Tax Act apply are the municipality of residence in the context of the jurisdiction of the various administrative courts, an appeal is lodged against the decision of the Administrative Court to the decision of the Administrative Court whose jurisdiction belongs to persons An older hometown. In the case of persons of the same age, the competent administrative court shall determine which identification number is lower. If no administrative court had jurisdiction to deal with the complaint, the appeal is sought from the Administrative Court of Helsinki.

L to 942/2015 Article 66 enters into force on 1 January 2016. The previous wording reads:

ARTICLE 66 (11.06.2010/520)
Appeal to administrative court

The taxable person or any other person entitled to an appeal may appeal to the decision rendered in the light of the appeal against the decision of the administrative court which, according to Article 5, of the jurisdiction of the taxable person or group of undertakings in the tachograph. If the persons to whom the provisions of the Income Tax Act apply are the municipality of residence in the context of the jurisdiction of the various administrative courts, an appeal is lodged against the decision of the Administrative Court to the decision of the Administrative Court whose jurisdiction belongs to persons An older hometown. In the case of persons of the same age, the competent administrative court shall determine which identification number is lower. If no administrative court had jurisdiction to deal with the complaint, the appeal is sought from the Administrative Court of Helsinki.

The appeal shall be submitted to the administrative court or the Fiscal Administration in order to lodge an appeal. The tax administration shall immediately send it a letter of appeal and the tax documents to the administrative court.

§ 67 (18.4.2008/238)
Date of appeal

Within five years from the beginning of the year following the end of the taxable person's tax, the taxable person or any other person entitled to an appeal shall submit a complaint. However, within one year from the beginning of the year following the end of the taxable person's tax, the judicial unit, the municipality, the congregation and the People's Pensions Office shall submit a complaint. Notwithstanding this period, the decision to make an adjustment shall be contested within 60 days after the date on which the decision on the appeal has been informed. 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 period of appeal of the abovementioned authorities shall be calculated on the basis of the decision.

ARTICLE 68 (7.8.2011)

§ 68 has been repealed by L 7.8.2015/942 , which enters into force on 1 January 2016. The previous wording reads:

ARTICLE 68 (11.06.2010/520)
Processing of the complaint as a complaint

The appeal to the administrative court, even if it has become a request for a correction to the tax corrigendum, shall be treated as a complaint. No decision shall be taken to dismiss the appeal.

ARTICLE 69 (21.12.2012/875)
Consultation of the tax recipients when handling the complaint

The Administrative Tribunal for the Appeal shall reserve the opportunity for a reply and, where appropriate, an explanation of reply from the taxable person to the Tax Inspection Service.

In addition to the provisions of Article 34 (2) of the Law on Administrative Law, which provides for a decision to be settled by the party concerned, the Administrative Court may, without hearing the appeal, rule out the judicial control unit of the tax recipients if the amount of the tax is taxable The complaint does not exceed eur 6 000 and is not open to interpretation or unclear.

ARTICLE 70 (7.8.2011)
Appeal to the Supreme Administrative Court

An appeal to the decision of the administrative court shall be lodged only if the Supreme Administrative Court grants an appeal. The right of appeal to the Supreme Administrative Court is those which may apply for a change in taxation.

L to 942/2015 Article 70 shall enter into force on 1 January 2016. The previous wording reads:

ARTICLE 70
Appeal to the Supreme Administrative Court

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 right of appeal to the Supreme Administrative Court is those which may apply for a change in taxation. (11.06.2010/520)

The criteria for granting an authorisation shall be:

(1) in other similar cases or in the interests of consistency of case-law, it is important to refer the matter to the Supreme Administrative Court;

(2) there is a specific reason for bringing the matter to the Supreme Administrative Court for reasons of manifest error; or

(3) there is a heavy financial or other reason for issuing an authorisation.

The authorisation may also be granted in such a way as to cover only part of the decision of the administrative court which is the subject of the appeal. (11.06.2010/520)

ARTICLE 71 (7.8.2011)
Time of appeal to the Supreme Administrative Court

The appeal shall be lodged within 60 days from the notification of the decision of the administrative court.

L to 942/2015 Article 71 shall enter into force on 1 January 2016. The previous wording reads:

ARTICLE 71 (11.06.2010/520)
Time of appeal to the Supreme Administrative Court

The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. The statement of appeal, which shall include an application for a letter of appeal, shall be submitted to the Supreme Administrative Court or to the administrative court of the Supreme Administrative Court.

Article 71a (21.12.2012/875)
Prior appeal to the Supreme Administrative Court

Taxable and other persons referred to in Article 62 (1) and the judicial control unit of the beneficiaries ( Parties ) May appeal to the decision of the Administrative Court, instead of the Administrative Court, to the decision of the Supreme Administrative Court, if the Supreme Administrative Court grants an authorisation for an application for a preliminary ruling ( Pre-treatment appeal ).

The authorisation for prior authorisation may also be granted in such a way as to cover only part of the decision of the tax corrigendum which is the subject of appeal.

Article 71b (7.8.2011)
Conditions for granting an authorisation for prior authorisation

The Supreme Administrative Court may grant an authorisation for a preliminary ruling under Article 13 (2) (1) of the Administrative Act.

In addition, the granting of an authorisation for prior authorisation shall be subject to the written consent of the other party to the appeal.

L to 942/2015 Article 71b shall enter into force on 1 January 2016. The previous wording reads:

Article 71b (21.12.2012/875)
Conditions for granting an authorisation for prior authorisation

The Supreme Administrative Court may grant an advance decision on the basis of Article 70 (2) (1).

In addition, the granting of an authorisation for prior authorisation shall be subject to the written consent of the other party to the appeal.

Article 71c (21.12.2012/875)
Procedure in the event of an ex-ante authorisation procedure

An application for prior authorisation shall be sought from the Supreme Administrative Court by the appeal, which contains an application for authorisation and a complaint. The statement of appeal must be submitted to the tax administration in appeal time. The period referred to in Article 62 (1) shall be subject to a period of 60 days from the date of receipt of the decision by the corrigendum, as provided for in Article 67. The time limit for the judicial control unit of the beneficiaries shall be 60 days and shall be calculated on the basis of the decision taken by the Court of Auditors.

The tax administration shall provide the other party with the opportunity to give consent. The time limit for granting consent shall be 30 days from the date of notification of the letter of consent. After obtaining the consent, the tax administration shall refer the matter to the Supreme Administrative Court for a period of 30 days. The transfer shall apply mutatis mutandis as provided for in Article 29 (1) of the Administrative Law. The tax administration shall inform the parties concerned and the administrative court referred to in Article 66 of this Act. The consigliant may also withdraw its consent within 30 days of the written notification sent to the tax administration.

Where an application for a prior authorisation has not been submitted to the tax administration within the period provided for in paragraph 1, or if the party does not consent or withdraws its consent, the tax administration shall refer the matter to the Administrative Court, which shall deal with the matter As provided for in Articles 66 to 69, as indicated. The transfer shall apply mutatis mutandis as provided for in Article 29 (1) of the Administrative Law. In that case, no separate decision shall be taken on the admissibility of an application for prior authorisation.

The Supreme Administrative Court shall refer the appeal to the administrative court in so far as it does not grant an appeal. The appeal shall be deemed to have been lodged at the administrative court in cases where the application for a prior authorisation application has been initiated. Articles 66 to 69 shall apply to the examination of the complaint.

If the applicant withdraws an application for a prior authorisation application, the case shall be referred to the administrative court as a complaint.

Article 71d (21.12.2012/875)
Appeals against the decision of administrative court

If the administrative court decides in the situations referred to in Article 71c of the complaint, the decision of the Administrative Court may appeal to the Supreme Administrative Court, as provided for in Articles 70 and 71.

Article 7e (21.12.2012/875)
Appeals against certain decisions of the Tax Administration

The applicant and the judicial control unit of the tax beneficiaries shall appeal against the decision of the Tax Administration referred to in Article 57 (1) (2) of the Income Tax Code.

The applicant and the judicial control unit of the beneficiaries of the decision may appeal against Article 122 (3) or (4) of the Income Tax Act and the Law on taxing (360/1968) The tax administration referred to in paragraph 5.

Applicants for the decision and the rightholders' rights control unit shall appeal to the Tonnage Tax Act (476/2002) To the decision of the tax administration concerning the approval or withdrawal of approval of the tonnage tax.

An appeal is lodged with the administrative court of which the decision of the applicant at the time of the decision was made.

The appeal shall be lodged within 60 days after the applicant has been informed of the decision of the Tax Administration. The time limit for the judicial control unit of the beneficiaries shall be calculated. The procedure shall otherwise be governed by Article 69 and the Administrative Loan Act.

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. Articles 70 and 71 shall apply.

Article 71f (21.12.2012/875)
Content of the complaint to be annexed to the decision of the Corrigendum

The decision of the Corrigendum shall be annexed to the Administrative Code (434/2003) , indicating the manner in which the solution is not satisfied in order to refer the matter to the administrative court or to appeal against a preliminary ruling under Article 71 (a) of this Act. The appeal shall also provide a detailed description of the procedure for the authorisation of an ex-ante decision in the main proceedings.

Chapter 6

Changes in various provisions related to changes

ARTICLE 72
Scope

Amendments to taxation shall be made as laid down in this Chapter.

ARTICLE 73 (11.06.2010/520)
Strengthening the change criterion

Where a decision taken on a request for a refund or a complaint has been imposed on a taxable person or a decision on taxation has been amended, the change in the justification for the change shall be established by the amending authority. A copy of the decision referred to above shall be sent to the administrative court, the tax administration, the tax authorities and, where the decision concerns municipal taxation, to the municipality.

ARTICLE 74 (11.06.2010/520)
Voting

If the matter is settled by the tax rectification law, the administrative court or the Supreme Administrative Court, the decision will be the opinion that most of them have to be considered to have supported. If the votes are divided equally, the decision shall be the opinion which is more favourable to the taxable person or, unless this criterion is applicable, the opinion supported by the President.

ARTICLE 75 (11.06.2010/520)
Extractive change

In the event that taxation has been amended in a way that affects the taxation of another tax year or another taxable person, the tax administration also amends the tax year of another or another taxable person ( Consequential change ), unless it is unreasonable to make a change. The taxable person shall, where possible, before making a change, an opportunity to be heard, unless it is manifestly unnecessary.

The tax administration may amend the taxation of a taxable person even if taxation has been amended in another country in a way that affects Finland.

The tax administration may also alter the taxation of a taxable person, even where the taxable person's tax, other than that provided under this law, has been amended in a manner affecting the taxation provided for by this law.

ARTICLE 76
Amendment of taxation due to appeal

If, on the basis of the decision on appeal, the tax is to be abolished or reduced, the tax administration will change the tax and return too much of the burden of the tax paid. (11.06.2010/520)

In the event of a deferral of interest due to the deferral of the tax, the deferred payment interest shall also be repaid.

A refund which is transferred to another State shall not be repaid to the taxable person and the amount to be transferred shall not be remunerated.

If, on the basis of the decision on appeal, there is a need for a taxable person or an increase in the tax, the tax administration will change the tax and levy an unpaid tax with its interest rate. (11.06.2010/520)

ARTICLE 77
Calculation of interest rates

The interest rate on the residual tax on the tax year shall be calculated from 1 February of the following year to the tax year after 1 February of the following year. The refund rate shall be calculated from the date on which the tax change is due to be returned to tax and to the tax increase, or, if the tax was paid later, from the date of payment to the refund date. Where, in the event of a tax adjustment, the taxable person is subject to a tax increase, the interest rate on the residual tax shall be calculated from that date until the end of the second month following the end of the taxable person's tax. (22.12.2005/1079)

The Community interest rate to be paid from the tax year shall be calculated on the basis of the maturity date of the tax declaration for the tax year tax year on the tax year. The return to the Community interest rate shall be calculated on the basis of the tax and tax return referred to in the tax change, or, if the tax is paid later, from the date of payment to the date of refund. If, in the event of a tax adjustment, the taxable person is subject to a tax increase, the Community interest payable shall be calculated on the basis of the second month following the end of the tax year following the end of the taxable person's tax year. The end. (22.12.2005/1079)

In the case of retransmission, the residual tax rate shall be calculated on the basis of the tax calculated on the basis of the tax to be redelivered on the basis of the tax and the tax paid on the basis of the tax year, February 1. The date of the retransmission of the tax due in the course of the retransmission. The refund rate shall be calculated on the basis of the amount of the tax to be repaid on the basis of the amount of the tax to be redelivered and the tax collected on the basis of the repealed rate, or, if payment has been made later, from the date of payment to the date of refund. (22.12.2005/1079)

The Community interest payable in the context of the retransmission of taxation shall be calculated on the basis of the amount of the tax payable in the form of a tax on the amount of the tax to be redelivered and the amount of the tax return tax calculated on the basis of the tax year. The day following the date of issue or the date of payment of the supplement to be redelivered from the date of payment of the supplement. The return on the Community interest rate shall be calculated on the basis of the amount of the tax to be repaid on the basis of the amount of the tax to be redelivered and the tax collected on the basis of the repealed tax, or, if payment has been made later, from the date of payment. The date of return.

The interest rate on the residual tax shall be at the end of the second month following the end of the taxable person's taxation provided for in Article 43 (2). For the period thereafter, the residual duty rate shall be each of the six months preceding each calendar year. Article 12 of the Statute, The reference rate referred to above, less than 2 percentage points, but not less than 0,5 %. The Community interest rate to be paid shall be at the end of the second month following the end of the taxable person's taxation provided for in Article 40 (1). After that period, the Community interest rate shall be each of the six months preceding each calendar year. Article 12 of the Statute, The reference rate referred to above, less than 2 percentage points, but not less than 0,5 %. (22/02/1252)

If the recoverable tax referred to in this paragraph is collected as the residual tax, the residual tax accrued to the residual tax shall also be refunded and the Community interest payable. If the taxable amount is returned to the taxable person in advance, the interest rate on the residual tax or the Community interest rate shall be charged to the date of the refund on the date of refund.

The tax administration may lay down further provisions on the calculation of the interest referred to in this Article. (11.06.2010/520)

ARTICLE 78 (22.12.2005/1079)
Implementation of amendments

Any modification of the scope of the application and of any change in the form of an appeal shall be carried out in accordance with the provisions of Articles 55 and 56 as appropriate. An appeal is brought against the decisions taken in accordance with the provisions of Articles 62 to 65 of the Decision on the application of the tax adjustment.

The changes referred to in this article are subject to taxation, even if the conditions for tax adjustment are lacking.

ARTICLE 79 (11.06.2010/520)
Case of transfer

If, when considering an appeal, the administrative court finds that the appeal rests with the other administrative court, the matter shall be referred to that administrative court.

If, when considering the appeal, the Supreme Administrative Court finds that the handling of a complaint would have been a matter for the administrative court other than that of which it has been settled, the matter shall be referred to the right administrative court if the Council of State does not: See that they can resolve this matter immediately.

Chapter 7

Specific provisions for taxable persons

ARTICLES 80 TO 82

Articles 80 to 82 have been repealed by L 11.6.2010/520 .

ARTICLE 83
Evaluation of income in some cases

If a non-resident or non-resident entity which does not have a fixed establishment in Finland pursues an income-acquisition activity here, such a person or entity shall pay a tax on the income that is estimated to have formed The activities carried out here.

Chapter 8

Preliminary ruling ( (21.12.2012/875)

§ 84 (26.07.1996/536)
Application for a preliminary ruling from the Central Tax Board

The Central Tax Board may, on the written application of the taxable person or group, give a preliminary ruling on income tax, as provided for by the Law on Tax Administration (1803/2010) Provides. (11.06.2010/520)

The application shall be made before the end of the period within which the tax return is imposed.

ARTICLE 85 (21.12.2012/875)
Application for a preliminary ruling from the Tax Administration

The tax administration may give a preliminary ruling on the income tax liability for a written application by the taxable person or group.

It is for a limited period of time. It shall, however, be made up to a maximum of a fiscal year ending no later than the calendar year following the preliminary ruling. A preliminary ruling is not given if the relevant application is pending before a central tax committee or a central tax committee has settled the case.

The application shall indicate the specific question from which the preliminary ruling is sought and provide the necessary explanation of the case. The application shall be made before the end of the period within which the tax return is imposed.

The tax administration must, at the request of the taxable person or the group, comply with a preliminary ruling on the issue of the tax.

§ 85a (7.8.2011)
Appeals by the Tax Administration

The taxable person and the other persons referred to in Article 62 (1) may appeal against a preliminary ruling from the Administrative Court for a preliminary ruling by the Tax Administration. The appeal shall be lodged with the administrative court of which the decision of the taxable person of the taxable person at the time of the decision was made. The appeal shall apply in such cases as provided for in Article 69. The appeal period shall be 30 days from the receipt of the decision. The time limit for the judicial control unit of the beneficiaries shall be calculated.

An appeal to the decision of the administrative court shall be lodged only if the Supreme Administrative Court grants an appeal. The appeal shall be subject to the provisions of Articles 70 and 71. However, the decision to give a preliminary ruling on a preliminary ruling is 30 days from the date of notification.

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.

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

L to 942/2015 Amended Article 85a enters into force on 1 January 2016. The previous wording reads:

§ 85a (21.12.2012/875)
Appeals by the Tax Administration

The taxable person and the other persons referred to in Article 62 (1) may appeal against a preliminary ruling from the Administrative Court for a preliminary ruling by the Tax Administration. The appeal shall be lodged with the administrative court of which the decision of the taxable person of the taxable person at the time of the decision was made. Article 66 (2) and Article 69 shall apply in the event of an appeal. The appeal period shall be 30 days from the receipt of the decision. The time limit for the judicial control unit of the beneficiaries shall be calculated.

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 subject to the provisions of Articles 70 and 71. However, the decision to give a preliminary ruling on a preliminary ruling is 30 days from the date of notification.

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.

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

Chapter 9

Penalty provisions

ARTICLE 86
Tax fraud

The penalty for the unlawful avoidance of tax and the imposition of an offence is punishable by criminal law (39/1889) § 1 to 3. (08.11.2011)

L to 784/2013 (1) entered into force on 1 December 2013. The previous wording reads:

The penalty for the unlawful avoidance of tax and its attempt to Chapter 29 of the criminal code § 1 to 3.

If the offence referred to in paragraph 1 is the amount of the tax and, in the light of other circumstances, the tax authority may, having regard also to any tax increase which may have been imposed, leave without informing the prosecutor.

ARTICLE 87
Failure to provide information on taxation

Anyone who fails to comply with the disclosure requirements laid down in Chapter 3 shall be condemned: On non-compliance with taxation disclosure requirements Fine.

The non-disclosure of the infringement referred to in paragraph 1, the non-disclosure of the preliminary investigation and the non-imposition of the sentence and the non-imposition of the sentence shall be Article 11 of Chapter 29 of the Penal Code . (08.11.2011)

L to 784/2013 (2) entered into force on 1 December 2013. The previous wording reads:

Where the non-compliance referred to in paragraph 1 is limited, the tax authority may not inform the prosecutor.

Chapter 10

Competent authority and tax relief (28.11.2011)

L to 97/04/2014 The amended title entered into force on 1 January 2015. Previous wording reads: Tax relief

ARTICLE 88 (28.11.2011)
Competent authority

If, under a Finnish tax agreement with a foreign country or a court of law, the competent authority may be authorised or appointed by the Ministry of Finance, the competent authority shall be the tax administration. The tax administration shall give priority to the competent authority. However, the Ministry of Finance can take a matter of principle in a matter of principle.

L to 97/04/2014 Article 88 entered into force on 1 January 2015. The previous wording reads:

ARTICLE 88 (21.12.2012/875)

Article 88 has been repealed by L 21 DECEMBER 2012/875 .

ARTICLE 89
Reliable international double taxation

If a person who resides in Finland, the estate of the person who resides in Finland, or the resident entity or group, has been subject to tax abroad to pay tax on income from or from abroad, which has also been taxed here, May the tax administration, when the circumstances are pitiful or otherwise have a particular reason, to prevent or mitigate double taxation, be granted, after consulting the State and the municipality and the congregation, including municipal and church tax, if they: Of income or wealth, partial or Complete exemption. (18.4.2008/238)

The Ministry of Finance may take a matter of principle of principle as referred to in paragraph 1.

Where a fiscal measure leads to a double or otherwise foreign taxation to avoid double taxation, the Ministry of Finance may, upon application, grant Subject to a partial or total exemption from the tax paid in Finland. Before granting an exemption from the municipal tax and the church tax, the municipality and the church concerned shall be given an opportunity to be heard.

Paragraph 3, which provides for tax, also applies to tax penalties.

The Ministry of Finance may order the tax administration to decide on the applications referred to in paragraph 3 if the amount requested for exemption does not exceed eur 50 000. However, the Ministry of Finance can take a matter of principle in a matter of principle. (18.4.2008/238)

An appeal against a decision adopted under this Article shall not be challenged.

ARTICLE 90 (21.12.2012/875)

Article 90 has been repealed by L 21 DECEMBER 2012/875 .

Chapter 11

Outstanding provisions

ARTICLE 91 (11.06.2010/520)
Document destruction

Where tax declarations or other fiscal documents are destroyed, the tax administration shall have the right to lay down the necessary provisions on the remission of the obligation to notify and the provision of taxation.

Article 91a (11.06.2010/520)
Notification of the income tax rate of the municipality and parish

The municipality and the congregation shall notify the Tax Administration no later than 17 November of the year preceding the fiscal year of the amount of income tax. The municipality declares the income tax rate to a quarter percentage point.

Where the notification has not been submitted during the period provided for in paragraph 1, or within a later period granted by the tax administration, the rate of taxation of the previous year may be applied.

The tax administration publishes the list of income tax rates in the legal collection.

ARTICLE 92 (20.12.1994, P.
Costs incurred

The reimbursement of costs shall be governed by the administrative law (586/1996) Provisions.

ARTICLE 93
Police assistance

The police are obliged, within their competence, to provide the necessary administrative assistance to the tax and appeal authorities.

Article 93a (22.12.2005/1079)
Electronic transactions and signature

Under this law, the matters to be dealt with under this law are governed by the law on electronic transactions (2003) .

Notifications and other documents which may be submitted to the tax authority by electronic means and which must be signed shall be verified by a strong electronic identification and electronic signature law (19/2009) By means of an advanced electronic signature or any other acceptable means. (7.8.2009/623)

The tax administration provides more detailed provisions on the way in which certified declarations and other documents can be transmitted electronically. (11.06.2010/520)

ARTICLE 94
More detailed provisions

More detailed provisions on the implementation of this law shall be adopted by the Regulation.

Chapter 12

Entry and transitional provisions

ARTICLE 95
Entry into force

This Act shall enter into force on 1 January 1996.

This law repeals the tax law of 12 December 1958. (42/58) With its subsequent modifications.

Paragraph 3 has been repealed by L 30.12.1999/1346 .

ARTICLE 96
Application of the law

This law shall apply for the first time in the tax year 1996, with the following exceptions:

(1) at the date of entry into force of this Act, the powers provided for by the Tax Office or the Tax Director shall be transferred to the tax office concerned, including in respect of the tax years preceding the tax years preceding 1996;

Paragraph 2 is repealed by the L 22.12.2005/1156 .

(3) the Community interest rate shall be calculated from the tax year 1996, by way of derogation from Article 41, from 1 November 1996 at the earliest;

(4) the provisions of Sections 2 and 3 and Article 87 of the Law on the obligation to declare and to disclose information are already applicable in the tax year 1995;

(5) Article 49 of the Tax Extermination Act is already applicable in the tax year 1995;

(6) Whereas the provisions of Articles 33 and 65 of the Law on the confirmation of defeat and the right of appeal are already applicable in the tax year 1995; the loss which has been confirmed in 1994 or in the previous years; Shall apply in the order provided for in this Act by 31 December 2000;

(7) Article 36 of the Law on the retention of advances in favour of the Group's shareholders is already applicable in the tax year 1995.

Where other legislation refers to the tax law, the corresponding provision of this law shall apply.

THEY 131/95 , VaVM 37/95, EV 124/95

Entry into force and application of amending acts:

26 JULY 1996/536:

This Act shall enter into force on 1 January 1997.

THEY 46/96 , VaVM 20/96, EV 105/96

5 DECEMBER 1996/97:

This Act shall enter into force on 1 January 1997.

The law applies for the first time in the taxable amount for 1997.

THEY 170/1996 , StVM 28/1996, EV 175/1996

20.12.1996/1122:

This Act shall enter into force on 1 January 1997. The prelude delivered during 1996 and 1997 shall be read in the form of a preliminary draft law for the benefit of the (418/1959) in Article 20 Or within the meaning of Article 34 of this Act. Article 34a of the Act shall apply during the course of 1997 and thereafter without payment of the withholding tax.

THEY 202/1996 , VaVM 42/1996, EV 205/1996

20.12.1996/1127:

This Act shall enter into force on 1 January 1997.

THEY 105/1996 , VaVM 37/1996, EV 179/1996

5.12.1997/1104:

This Act shall enter into force on 1 January 1998.

THEY 163/1997 , VaVM 27/1997, EV 162/1997

ON 30.12.1997/1387:

This Act shall enter into force on 1 January 1998.

THEY 218/1997 , VaVM 43/1997, EV 240/1997

26.6.1998/470:

This Act shall enter into force on 1 July 1998. The law applies for the first time in the taxable amount for 1999.

THEY 26/1998 , VaVM 13/1998, EV 66/1998

26.6.1998/477:

This Act shall enter into force on 1 July 1998. It shall apply to the taxes to be delivered on or after 1 November 1998.

THEY 53/1998 , VaVM 20/1998, EV 79/1998

10.7.1998/505:

This Act shall enter into force on 1 January 1999.

If the deadline for lodging an appeal against the tax ombudsman, the municipality, the congregation and the National Pensions Office has not expired before 1 January 1999, the period of appeal and the deadline for appeal shall expire on 30 June 1999.

THEY 15/1998 , VaVM 11/1998, EV 64/1998

14.12.1998/99:

This Act shall enter into force on 1 January 1999.

THEY 177/1998 , VaVM 42/1998, EV 166/1998

ON 30 DECEMBER 1998,

This Act shall enter into force on 1 January 1999.

THEY 129/1998 , VaVM 61/1998, EV 243/1998

29.10.1999/981

This Act shall enter into force on 1 November 1999.

THEY 46/1999 , VaVM 7/1999, EV 35/1999

ON 30.12.1999/1346:

THEY 149/1999 , VaVM 30/1999, HaVL 10/1999, EV 131/1999

26.10.2001/858

This Act shall enter into force on 1 November 2001.

The law applies for the first time in the taxable amount for 2001.

THEY 97/2001 , VaVM 16/2001 EV 117/2001

26.10.2001/907:

This Act shall enter into force on 1 January 2002.

Article 26a (2), which entered into force on the date of entry into force of the Act, will continue to apply in the tax years preceding the entry into force of the law. The tax increase referred to in Article 32 for these years is calculated in accordance with the provisions in force at the date of entry into force of this Act.

THEY 91/2001 , VaVM 12/2001, EV 101/2001

13.12.2001/12:

This Act shall enter into force on 1 January 2002.

THEY 182/2001 , VaVM 34/2001, EV 184/2001

3.5.2002/345:

This Act shall enter into force on 1 July 2002.

The law shall apply for the first time on the Community interest rate, the interest rate of the residual tax and the return rate, which shall be fixed for the calendar year 2003.

THEY 232/2001 , TaVM 3/2002, EV 36/2002, European Parliament and Council Directive 2000 /35/EC (300L0035); OJ L 200, 8.8.2000, p. 35

20.12.2002/1165:

This Act shall enter into force on 1 January 2003.

Article 6 (3) and Article 66 of the Law apply for the first time to persons in a civil partnership registered in 2002. Under Article 6 (3) and Article 66, in the case of non-registered partnerships, the taxable persons for the years 2002 to 2005 shall be subject to the provisions of Article 6 (3) and Article 66.

If the spouses of non-registered couples who are subject to the provisions of the Income Tax Act are domiciled in the territory of the different tax offices, the tax office of the municipality of residence shall be competent for the Prior authorisation in the case of 2006. (22.12.2005/1080)

THEY 237/2002 , VaVM 29/2002, EV 182/2002

30.12.2002/1274:

This Act shall enter into force on 1 January 2003.

THEY SAY 98/2002 , LaVM 20/2002, EV 194/2002

15.12.2003/1067:

This Act shall enter into force on 1 January 2004.

THEY 117/2003 , VaVM 27/2003, EV 67/2003

24.6.2004, P.

This Act shall enter into force on 1 July 2004.

The law shall apply for the first time in the tax treatment provided for in 2004. However, Article 32 (1) shall apply for the first time in the taxable amount to be delivered in 2005. The provisions on disclosure requirements shall apply for the first time to the information to be provided for 2004. However, Article 16 (9) and Article 22a of the Law apply for the first time in 2005. Article 88 shall apply from or after the date of entry into force of the law.

THEY 57/2004 , VaVM 4/2004, EV 63/2004

30.07.2004/721:

This Act shall enter into force on 15 August 2004.

The law shall apply for the first time in the tax treatment provided for in 2005.

THEY 92/2004 , VaVM 12/2004, EV 117/2004

20 AUGUST 2004 775:

This Act shall enter into force on 1 January 2005.

THEY 80/2004 , VaVM 9/2004, EV 110/2004

10.6.2005/4:

This Act shall enter into force on 1 August 2005.

THEY 11/2005 , SiVM 5/2005, EV 57/2005

4.11.2005/857:

This Act shall enter into force on 1 January 2006.

The law shall apply for the first time in the taxable amount for the year 2006.

THEY 104/2005 , VaVM 20/2005 EV 122/2005

22.12.2005/1079:

This Act shall enter into force on 1 January 2006.

The law shall apply for the first time in the tax treatment provided for in 2005. Article 16 (3) of the Law applies for the first time in 2005. However, Articles 30, 34a, 55 to 57a and 59, Article 64 (1) and Articles 67, 75, 77 and 78 shall apply for the first time in the taxable amount to be provided for 2006.

However, the interest rate on the residual tax referred to in Article 77 of the Law and the rate of return shall be calculated from 1 February of the following year for the first time in the taxable amount to be delivered in 2005.

By way of derogation from Article 49, the Ministry of Finance may order that the taxation of the year 2005 should expire on 30 November 2006 at the latest.

Where other legislation refers to the provisions relating to the tax adjustment of the tax procedure to the detriment of the taxable person, the provision of Article 56 (3) shall apply to the tax adjustment. Where the legislation refers to the provisions of Article 56 (4) of the Tax Code, the provision of a tax adjustment shall apply.

The provisions of the Tax Procedure Act, which are applicable for the first time in the taxable amount for the year 2005 and also applicable to property taxation, shall apply for the first time in the form of Real estate tax. The provisions of the Tax Procedure Act, which apply for the first time in the form of taxation to be transmitted for the first time in 2006 and also applicable to property taxation, shall apply for the first time in the 2007 Real estate tax.

THEY 91/2005 , VaVM 22/2005 EV 141/2005

22.12.2005/1080:

This Act shall enter into force on 1 January 2006.

THEY 91/2005 , VaVM 22/2005 EV 141/2005

22.12.2005/1089:

This Act shall enter into force on 1 January 2006.

The law applies for the first time to the data provided for 2006.

LA 164/2003, VaVM 26/2005, EK 25/2005

22.12.2005/114:

This Act shall enter into force on 1 January 2006.

The law shall apply for the first time in the taxable amount for the year 2006.

THEY 144/2005 , VaVM 44/2005, EV 218/2005

22.12.2005, P.

This Act shall enter into force on 1 January 2006.

THEY 212/2005 , VaVM 43/2005 EV 215/2005

1.12.2006/104:

This Act shall enter into force on 1 January 2007.

The law shall apply for the first time in the tax treatment provided for in 2007. However, Articles 14a to 14c and 32 (4) of the Act shall apply for the first time on or after the tax year starting on or after 1 January 2007.

THEY 107/2006 , VaVM 22/2006, EV 148/2006

22.12.2006/12:

This Act shall enter into force on 1 January 2007.

The law applies for the first time to the data provided for in 2007. However, Article 15a (1) shall apply for the first time in the proceedings beginning on or after 1 July 2007. Article 17 (7) shall apply for the first time to the information provided on the basis of the work undertaken on or after 1 January 2007. However, the information shall be submitted to the tax administration for the first time by 31 August 2007.

THEY 158/2006 , VaVM 31/2006, EV 179/2006

2.11.2007/959:

This Act shall enter into force on 9 November 2007.

THEY 59/2007 , VaVM 9/2007, EV 40/2007

7.12.2007 TO 1142:

This Act shall enter into force on 1 January 2008.

Changes in the reporting obligation shall apply for the first time to data from 2008. For the purpose of testing data, data may be transferred to the tax authorities for the year 2007.

THEY 57/2007 , VaVM 15/2007, EV 84/2007

18.4.2008/238:

This Act shall enter into force on 1 May 2008.

Articles 66 and 69 shall enter into force on 1 January 2009. Pykäli shall apply to the appeal proceedings brought on or after the date of entry into force of the law. However, as from 1 May 2008, the tax agent refers to the judicial control unit of the tax beneficiaries.

THEY 148/2007 , VaVM 5/2008, EV 25/2008

19.12.2008: BULL.

This Act shall enter into force on 1 January 2009 and shall be valid until 31 December 2012. (12/01/1518)

The law applies to data provided for the years 2009 to 2012. (12/01/1518)

THEY 112/2008 , VaVM 22/2008, EV 157/2008

7.8.2009/623:

This Act shall enter into force on 1 September 2009.

THEY 36/2009 , LiVM 12/2009, EV 90/2009

22.12.2009/10:

This Act shall enter into force on 1 January 2010. Article 22a (6) shall apply until 31 December 2010.

The law shall apply to the interest rate calculated for the period from 1 January 2010 and beyond. However, Article 22a (6) shall apply to an interest rate calculated from 1 January 2010 until 31 December 2010. Article 59 of the Law on the amount of the tax adjustment shall apply for the first time in the taxable amount for the year 2006.

THEY 133/2009 , VaVM 39/2009, EV 208/2009

29.12.2009/1745

This Act shall enter into force on 1 January 2010.

The law shall apply to the compulsory group life insurance premium and to the information on the accident insurance premium for the first time in the tax treatment provided for in Article 16.

THEY 158/2009 , VaVM 40/2009, EV 222/2009

29.1.2010/7:

This Act shall enter into force on 1 March 2010.

THEY 95/2009 , HVM 15/2009, EV 172/2009

11.06.2010/520

This Act shall enter into force on 1 September 2010.

THEY 288/2009 , VaVM 12/2010, EV 37/2010

30.12.2010/1370:

This Act shall enter into force on 31 December 2010.

THEY 127/2010 , TaVM 33/2010, EV 260/2010, Directive 2009 /111/EC of the European Parliament and of the Council (32009L0111); OJ L 302, 17.11.2009, p. Directive 2010 /76/EU of the European Parliament and of the Council (32010L0076); OJ L 329, 14.12.2010, p. 3 TO 35

30.12.2010/1411:

This Act shall enter into force on 1 January 2011.

THEY 122/2010 , THEY 258/2010 , VaVM 47/2010, EV 240/2010

30.12.2010/1416:

This Act shall enter into force on 1 January 2011.

THEY 122/2010 , THEY 258/2010 , VaVM 47/2010, EV 240/2010

29.12.2011/1498:

This Act shall enter into force on 31 December 2011.

THEY 113/2011 , TaVM 10/2011, EV 100/2011, Directive 2009 /65/EC of the European Parliament and of the Council (32009L0065); OJ L 302, 17.11.2009, p. 32, Commission Directive 2010 /43/EU (32010L0043); OJ L 176, 10.7.2010, p. 42, Commission Directive 2010 /44/EU (32010L0044); OJ L 176, 10.7.2010, p. 28, (corrected by OJ L 179, 14.7.2010, p. 16), Directive 2010 /78/EU of the European Parliament and of the Council (32010L0078); OJ L 331, 15.12.2010, p. 120

29.12.2011/15:

This Act shall enter into force on 1 January 2012.

THEY 50/2011 , THEY 130/2011 , VaVM 23/2011, EV 104/2011

31 AUGUST 2012/485:

This Act shall enter into force on 1 January 2013.

THEY 28/2012 , VaVM 14/2012, EV 66/2012

14.12.2012/773:

This Act shall enter into force on 1 January 2013.

THEY 32/2012 , TaVM 11/2012, EV 117/2012

21 DECEMBER 2012/875:

This Act shall enter into force on 1 January 2013.

The provisions on prior authorisation shall apply to the decisions of the Corrigendum, which have been adopted on or after 1 January 2014.

The decision of the Tax Administration, as referred to in Article 71e, on the obligation to provide information in the event of an appeal, before the entry into force of this Act, shall be subject to the provisions in force at the time of entry into force of this Act.

Upon entry into force of this Act, pending prior information, exemption and deferral of the tax shall apply to the provisions in force at the time of entry into force of this Act. However, the taxable person may withdraw an application for prior information pending and shall refer the case for a preliminary ruling. The application shall be deemed to have come from the date of entry into force of the law. Withdrawal of the application for a prior information application shall not be charged. Pending the entry into force of this Act, the accrued interest shall be subject to the provisions in force at the time of entry into force of this Act.

The rest of the legislation, or otherwise provided for in the legislation on income tax, relates to a preliminary ruling on income tax following the entry into force of this law.

THEY 76/2012 , VaVM 29/2012, EV 136/2012

28.12.2012:

This Act shall enter into force on 1 January 2013.

The law applies for the first time in the form of taxation for the year 2014.

THEY 146/2012 , VaVM 31/2012, EV 156/2012

28.12.2012:

This Act shall enter into force at the time of the Council Regulation.

L 99/04/2012 Entered into force on 15 May 2013 32/2013 In accordance with

THEY 177/2012 , VaVM 37/2012, EV 170/2012

24 MAY 2013/363:

This Act shall enter into force on 1 July 2014.

THEY 92/2012 , TyVL 17/2012, VaVM 6/2013, EV 46/2013

8.11.2013/784:

This Act shall enter into force on 1 December 2013.

THEY 191/2012 , VaVM 15/2013, OJ 17/2013, LaVL 8/2013, EV 114/2013

7.3.2014/18:

This Act shall enter into force on 15 March 2014.

THEY 94/2013 , TaVM 38/2013, PeVL 43/2013, EV 4/2014, Directive 2011 /61/eu of the European Parliament and of the Council; (32011L0061); OJ L 174, 1.7.2011, p. 1

28.11.2014/97:

This Act shall enter into force on 1 January 2015.

THEY 173/2014 , VaVM 18/2014, EV 146/2014

20.2.2015/155:

The entry into force of this Act is laid down by a Council regulation.

L 155/2015 Entered into force on 2 March 2015 16/2015 In accordance with

THEY 301/2014 , VaVM 40/2014, EV 284/2014

7.8.2015/95:

This Act shall enter into force on 1 January 2016.

In the case of appeals before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.

THEY 230/2014 , LaVM 26/2014, EV 319/2014