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The Law Of The Increase Of The Tax And Use The

Original Language Title: Laki veronlisäyksestä ja viivekorosta

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Law on tax increases and delay interest

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In accordance with the decision of the Parliament:

ARTICLE 1
Scope

If a tax law law (609/2005) , the amount of the tax referred to in this Act shall be calculated on the basis of a tax increase or on the amount of the delayed payment. This law shall also apply to a tax and tax equivalent to the tax and tax payable to the rest of the State and to the municipality, unless otherwise provided for in other law, the penalties for failure to pay or delay. (7.8.2009/614)

This law shall apply unless otherwise provided for in other law, the penalties for failure to pay the tax or delay.

ARTICLE 2
Tax increase

As a result of the non-payment of the own-initiative tax or late payment, as well as for the provision of post-taxation, a tax increase is calculated. It shall be valid for each half of the six-month period preceding the calendar year (633/1982) in Article 12 The reference rate referred to above, plus 7 percentage points, a total of at least eur 3. (3.5.2002/346)

A tax or a charge levied by a taxable person liable for a taxable person or a taxable person shall be obliged to calculate himself and to carry out a payment on the day of payment to the tax administration or any other taxable person Authority. (11.06.2010/535)

ARTICLE 3
Calculation of the tax increase

The tax increase shall be calculated from the day following the date of payment as laid down by the law of the tax law, including the date of the last payment.

However, if the non-payment of the tax is paid, the tax increase shall be calculated on the amount of the tax due to the tax, including the latter date.

In the case of an ex-post taxation of non-own-initiative taxes, the tax increase shall be calculated on the basis of the maturity date of the third month following the end of the month following the end of the tax period.

§ 4 (3.5.2002/346)
Delay rate

The unpaid tax payable and the outstanding amount payable shall be calculated on the basis of the delay rate for each six-month period preceding each calendar year. Article 12 of the korkola The reference rate referred to in this paragraph plus seven percentage points, but a total of at least EUR 3.

§ 5
Calculation of the delay rate

The delay interest shall be calculated from the day following the date on which the tax was levied, including the date specified.

Where a taxable person is subject to a residual tax due to non-payment of the advance, the delay interest shall be calculated on that amount until the date of the tax due, including that date. The interest rate on the outstanding advances paid in part shall be calculated from the date of payment of the dividend payment. If the advance payment of the levy is higher than the amount of the tax payable, it shall be charged too much on the amount of the advance on the amount of the advance on the Community and the collective benefits to the final date of the tax return and from other taxable persons for the following year. Until the last day of January. (22.12.2005/1081)

If the non-payment of the tax is paid on the purchase price, the delay interest shall be calculated separately for the amount outstanding.

ARTICLE 6
Restoring default interest rate

Where a tax has been reduced or withdrawn by a decision of an authority other than that of the Authority, the accrued interest on the reduced or withdrawn amount shall be repaid.

§ 7
Non-enforcement of the tax increase and delay rate

In the case of a tax increase or any other tax on the payment of a levy, no tax increase shall be levied on a certain amount. No delay shall be charged to the tax supplement.

The tax administration or any other tax authority shall waive the tax increase and the rate of delay in whole or in part if the payment of the tax has been delayed due to the Authority's proceedings. The decision given in this case shall not be appealed against. (18.4.2008/255)

The Ministry of Finance may order that there should be no tax increase and no interest on the grounds of delay in respect of which the payment of the tax has been delayed due to the non-payment of independent legal obstacles.

§ 8
Recovery of tax increase and delay interest rates

The enforcement of the tax and delay rate shall be carried out in accordance with the law on the recovery of taxes and charges. (2006) .

§ 9
Presentation of the tax increase and of default interest to taxable persons

The tax increase and the interest rate shall be credited to the taxable persons in the same proportion as the tax for which due to the late payment or late payment, the tax increase and the amount of the delay interest shall be charged.

ARTICLE 10
Tax increase and delayed interest rate in income tax

The tax increase and the delay rate are not taxable income in the income tax, nor are deductible expenditure.

ARTICLE 11 (18.4.2008/255)
Appeals appeal

The tax administration or any other authority which collected the tax returns the tax increase and the interest rate charged on the application. Otherwise, unless it is used to abbreviate the tax debt in accordance with the provisions of the Code of Tax Law, the undue tax increase or delay shall be returned to the Authority.

The decision taken pursuant to paragraph 1 shall be appealed against by the decision of the Administrative Court of the Court of Justice of the Court of Justice when the decision was made. The appeal shall otherwise be governed by administrative law (18/06/1996) Provisions.

An appeal may be brought before the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. In this case, the provisions of the tax procedure (188/1995) Articles 70 and 71 provide.

ARTICLE 12 (18.4.2008/255)
More detailed provisions

The tax administration may lay down more detailed rules on the procedure to be followed for the imposition of the tax increase and the interest rate, as well as the calculation of the appendix and the interest rate.

ARTICLE 13
Entry into force and application

This Act shall enter into force on 1 January 1996.

This law repeals the Law of 13 February 1976 on the interest rate on late payment and on the ice levy (145/1999) With its subsequent modifications and the excise tax law (1469/94) .

The provisions on the tax increase of this law shall apply where the last payment date is the date of entry into force or after the date of entry into force of the law. If the last payment date of the tax has been before the law enters into force, the provisions of the law in force before the entry into force of this Act shall apply.

The provisions on the default interest of this law shall apply at the time of entry into force of the Act. However, the interest rate on the advance of the tax year in 1995 shall be calculated at the end of the month before the end of the tax. In the period prior to the entry into force of the Act, penalties shall be imposed on late payment and penalty payments within the meaning of the law on the application of the penalty.

For the following taxes, which are to be paid by the tax law (42/58) Or the withholding tax on interest income (1341/90) Or property tax law (654/92) In accordance with the provisions of the tax year 1995 or of the previous fiscal year, the interest on late payment shall be charged in accordance with the provisions in force at the time of entry into force of this Act.

THEY 112/95 , VaVM 31/95, EV 104/95

Entry into force and application of amending acts:

21.11.1997/1030:

This Act shall enter into force on 1 January 1998.

The law shall apply from 1 January 1998. In the period before the entry into force of the Act, the tax increase and the interest rate shall be calculated in accordance with the provisions in force before the law enters into force.

THEY 104/1997 , VaVM 17/1997, EV 133/1997

26.10.2001/930:

This Act shall enter into force on 1 January 2002.

For the years preceding the entry into force of the Act, the tax increase referred to in Article 2 shall be calculated in accordance with the provisions in force at the time of entry into force of the law.

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

3.5.2002/346:

This Act shall enter into force on 1 July 2002.

The law applies for the first time to the tax increase and to the delay rate 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

22.12.2005/1081

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.

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

18 APRIL 2008 255:

This Act shall enter into force on 1 May 2008.

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

7.8.2009/614:

This Act shall enter into force on 14 August 2009.

Article 1 (1), which entered into force upon entry into force, shall apply until 31 December 2009. (16.10.2009)

THEY 221/2008 , VaVM 7/2009, EV 66/2009

16.10.2009:

This Act shall enter into force on 21 October 2009.

The law is already applicable from 14 August 2009.

THEY 129/2009 , VaVM 12/2009, EV 115/2009

22.12.2009/1:

This Act shall enter into force on 1 January 2010 and shall expire on 31 December 2010.

The law shall apply to the tax increase and to the rate of delay calculated from 1 January 2010 until 31 December 2010.

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

11.6.2010/5:

This Act shall enter into force on 1 September 2010.

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