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Advance Law

Original Language Title: Ennakkoperintälaki

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Pre-authorisation law

See the copyright notice Conditions of use .

In accordance with the decision of the Parliament:

Chapter 1

General provisions

ARTICLE 1
Scope of law

Advances are provided in the Income Tax Act (1535/1992) , on the basis of the taxable income of the State, the municipality, the congregation and the People's Pensions Act (188/1995) And the State Broadcasting Act (12/04/2012) For the payment of taxes and charges to be paid. The employer's obligation to provide an advance for the payment of the insured person's sickness insurance contribution, even where the pay is paid under Article 77 of the Income Tax Act, is provided by the sickness insurance law (1224/2004) Article 11 of Chapter 18 Paragraph 2. (31.08.2012/486)

The prior authorisation procedure shall also comply with the other provisions of the legislation governing the ex-ante operation. In the case of taxation, the amount of the tax to be paid in favour of the tax year is to be regarded as a tax for the tax year, as laid down in the Tax Procedure Act, the Law on Tax Law, (2006) And the Law on corporation tax (1232/1988) Provides.

Tax collection L 611/1978 Has been abrogated with Veroncarrier L 609/2005 . L corporation tax credit 1232/1988 Has been repealed by L, repealing the Law on corporation tax credit 725/2004 .

ARTICLE 2
Means of transmission of prior authorisation

The prior authorisation shall be provided as a withholding tax. If this law provides for this law or by virtue of this law, the ex-post shall be provided in the form of an advance. The tax administration may stipulate that an income of a total amount of up to eur 7 000 may be taken into account in the calculation of the criteria for withholding the advance. (11.06.2010/516)

The taxable person may, on its own initiative, supplement the advance payment of the advance payment by payment of the advance payment of the advance, as provided for in the law on the tax procedure.

ARTICLE 3
The requirement of equivalence of prior authorisation

Subject to Article 4, the amount of the withholding tax shall correspond as far as possible to the taxable income of the taxable person subject to the tax year tax and other taxes and charges payable under the tax year of the other tax year. Common quantity. In advance, the taxable person is to be paid the amount corresponding to the sum of the taxes and charges payable on the taxable person's income in the tax year as far as possible, minus the amount of the withholding tax, and The amount of the corporation tax by the amount of the estimated amount. (22.12.2005/1151)

However, if, due to its limited nature, the tax in advance is not imposed, it may be taken into account in the withholding tax of the taxable person.

§ 4
Derogation from the equivalence requirement

From the beginning of the fiscal year, prior to the end of March, prior to the end of the fiscal year, prior to the end of the fiscal year, the deduction may be made on the basis of the tax bases laid down for the previous year, if the tax administration is so determined. The effect of the application of the precedent for the previous tax year shall be taken into account in the calculation of the pre-operative calculation basis for the tax year. (11.06.2010/516)

The direct costs relating to the allowance and the compensation referred to in Article 25 (1) shall be taken into account, as provided for in Article 25 (1). The advance payment shall not be taken into account for the purpose of fixing or altering the amount of the advance payment for the taxable person or the amount to be paid in advance.

§ 5
More detailed provisions

The Regulation lays down more detailed provisions on the manner in which the withholding of the advance is withheld, as well as certain procedures relating to the processing of advances. The Regulation also provides for the amount of the withholding of capital income and timber sales, as well as the way in which advances are to be made in the pre-registration register for the unpaid work allowance and the compensation for use. The Regulation also provides for more detailed provisions on the procedure for payment supervision, the keeping of salaries and the minor omission within the meaning of Article 39. In addition, the Regulation lays down more detailed provisions in accordance with the provisions laid down in this Act.

In addition, more detailed provisions on the implementation of this law are laid down by the Regulation.

ARTICLE 6 (11.06.2010/516)
Powers of the tax administration

The tax administration shall determine the basis for the calculation of the withholding and the advance cover, as provided for in Articles 3 and 4, and on the precise content and manner of the obligation to declare the payer in so far as they are not provided for in this Law, other legislation or regulation.

The tax administration shall also determine:

(1) the content of the books and notes in so far as they are not provided for; and

2) a preview of batch distribution.

In addition to the individual case, the tax administration may:

(1) the delivery of prior authorisation, unless provided for;

(2) the withholding tax or the manner in which it is imposed, unless it is provided for by the Regulation pursuant to Article 5;

(3) the debtor, if the payment is made by the surrogate referred to in Article 9;

(4) the restriction of the obligation to advance and the exemption from it for a specific reason.

See: Tax Hp on the means and quantity of withholding tax 1378/2015 , which will enter into force on 1 January 2016, as well as on the ways and the amount of the withholding tax 1330/2013 .

§ 6a (22.12.2005/1082)
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. (7.8.2009/624)

The tax administration provides more detailed provisions on the way in which certified declarations and other documents can be transmitted electronically. (11.06.2010/516)

§ 7 (22/02/1225)

Paragraph 7 has been repealed by L 22.12.2006/1225 .

§ 7a (15.12.2003/1070)
Decision content

The written decision shall indicate the authority which made the decision, together with the contact details, the obligation to identify the tax or the charge, the reasons for the decision and the way in which the case has been resolved.

A decision may be rejected if it is manifestly unnecessary to justify it.

§ 8
Discharge of data

The tax administration shall have the right to receive the information for the purpose of advance payment, free of charge, in all cases provided for in this Act.

Chapter 2

Pre-procedure procedure

Proper arrest.
§ 9
Obligation to arrest

The payment of an advance shall be made by the person paying the performance, unless otherwise specified or otherwise provided in accordance with Article 6. The provisions on the payment of the performance shall apply to the surrogate payer, unless expressly provided for or ordered.

If, instead of the payer, the guarantor, creditor or other payer ( Surrogate ) To carry out the payment of any remuneration, other remuneration, or any other person or other beneficiary, shall be obliged to provide the amount to be paid in advance if it has not been provided in the past. In the same way, the enforcement authority shall be liable for the amount of money collected from the proceeds of the estate and the estate belonging to the estate of the estate.

Natural person or estate ( Home economy ) Shall not be obliged to supply the same beneficiary to the same beneficiary for the calendar year, unless the amount exceeds the amount laid down by the Regulation or does not relate to the activity of the payer's business or other revenue-generating activities.

Credit and financial institution, other professional securities trading or securities brokerage practitioner, as well as a branch of a foreign credit institution in Finland, is also subject to custody of the interest falling within the scope of this law Or by a credit institution.

Investment fund rules (1999) The management company, which manages the investment fund established in Finland, is obliged to provide a withholding tax on the profit shares of the investment fund that it manages. (29.12.2015)

Article 6 has been repealed by L 30.12.2013/1252 Which entered into force on 1 January 2014. The previous wording reads:

The person paying the performance shall not be required to submit a withholding tax if the performance does not exceed the amount of the tax-free allowance fixed by the tax administration as referred to in Article 73 (2) of the Income Tax Act.

ARTICLE 10 (11.06.2010/516)
Determination of an arrest rate

The tax administration may not, without consulting the taxable person, mark the amount of the withholding tax as a percentage of the tax card of the beneficiary or transfer the information directly to the obligation to supply the advance.

In the reasoning of the decision, the tax administration informs the taxable person of the withholding tax and gives the basis for the calculation.

ARTICLE 11
Submission and timing of prior arrest

An ex-ante detention shall be carried out in such a way that the amount of the amount calculated on the basis of the withholding tax is deducted from the amount to be paid in the course of the performance or, in any event, for the benefit of the person concerned.

Predictions are not to be provided at a higher level than the amount of money due. The withholding of an interest in nature is governed by a regulation.

If, pursuant to Article 34b (7) of the Income Tax Act, the savings capital of the long-term savings agreement is to be counted as taxable income, the amount of the withholding tax shall be calculated by way of derogation from paragraph 1. (29 DECEMBER 2009/1746)

ARTICLE 12 (7.8.2009/608)
Payment of the amount withheld

The amount of the deduction shall be paid by the payer to the tax administration at the latest in the calendar month following the submission of the arrest (604/2009) At the date specified in paragraph 1. The quantities withheld as referred to in Article 74 of the Income Tax Act shall be paid at the latest in the second calendar month following the submission of the arrest at the time specified above.

The payment period referred to in Article 32 (4) shall be paid at the latest in the second calendar month following the period laid down in Article 11 (1) of the Tax Code.

The amount of the payment for which the reporting period changes to a shorter period within the meaning of Article 33 (2) between the reporting period shall pay the amounts withheld from the previous reporting period to the Fiscal Administration at the latest by the calendar month The following second calendar month in which the notification referred to in Article 33 (1) is given, at the time or at a later date fixed by Article 11 (1) of the Tax Act.

The Municipality, the Congregation and the Social Insurance Institution shall make the deduction of the amounts deducted in such a way as to reduce them to those taxable persons in the calendar month following the submission of the arrest (152/1998) The amounts to be accounted for.

ARTICLE 13
Salary

For the purpose of remuneration:

(1) any form of remuneration, remuneration, benefit and compensation obtained in the context of a labour or power relationship;

2) the remuneration of the meeting fee, personal lecture and presentation, remuneration for membership of the management body, the remuneration of the ceo, the remuneration of an open company and the company of the Commandites company and the remuneration obtained by the trustee.

In considering whether the compensation has been obtained, it does not take into account the non-contractual aspects of the contract between the contractor and the contractor who cannot be detected by the contractor. Such factors may include, for example, the number of contractors and the extent of other activities.

The remuneration shall include benefits in kind which are assessed in accordance with the income tax law. The benefits referred to in Articles 66 to 68 of the Income Tax Act and the benefits referred to in Article 69 shall also be considered as far as they are not normal and reasonable.

Article 13a (26.6.2009/470)
On the basis of the input

On the basis of Article 33b (3) of the Income Tax Act, the taxable amount is to be regarded as remuneration within the meaning of Article 25 (1) (1) of this Law, unless it is to be regarded as a salary within the meaning of Article 13.

ARTICLE 14
Employer

'Employer' means the person on whose behalf the salary is paid. The employer is responsible not only for the withholding of advance, but also for the payment of the withholding tax and the employer's social security contribution, as provided for in the separate provision. If the work is done on behalf of more than one employer, they shall be jointly and severally liable for the obligations laid down in this Act.

§ 15
Items to be reimbursed or deducted prior to the withholding of the advance

The employer may, at the request of an employee, compensate him for the costs of the work immediately resulting from the work or reduce the cost element before he is arrested. Such costs may take into account the costs incurred in connection with the work equipment and the cost of manufacturing and tarp materials, expenditure on travel and entertainment, and other costs directly incurred by the provider for the execution of the work.

The employer shall provide an explanation of the costs referred to above for the employer. If the report cannot be considered reliable, the costs shall be assessed in accordance with the corresponding quality conditions and the costs normally incurred. The Regulation can also provide more detailed provisions on the assessment of costs.

The reimbursement of the direct costs paid to the beneficiary shall not be regarded as pay if it does not exceed the estimated or estimated amount of the costs.

However, the costs to be reimbursed or reduced by the employer are not borne by the social partners, the unemployment cash payments, the costs incurred in the travel expenses referred to in Article 72 (3) of the Income Tax Act, and Expenditure resulting from the acquisition of professional literature.

The provisions of this Article shall also apply to an athlete's fee to the payer and to the payee.

ARTICLE 16
Freedom of the representation

The diplomatic or other equivalent representation of the foreign State in Finland, or the office of the seconded consul, shall not be obliged to submit an advance arrest.

Modification and restoration of pre-arrest
§ 17
Increase in the withholding of prior arrest at the request of the beneficiary

If, in good time before payment, the recipient of the performance is required to inform the payer that he wishes to have an advance on the advance on a higher level than that of his/her advance rate, the arrest shall be provided in accordance with the requirement.

ARTICLE 18 (15.12.2003/1070)
Re-imposition of an arrest rate

The tax administration may re-impose a withholding tax on the taxable person without consulting the taxable person if it is clear that the percentage of the deduction is not equal to the sum of the taxes and charges payable for the tax year. (11.06.2010/516)

In the case of paid employment in the other Nordic countries, the amount of the advance shall not be reduced in so far as it is likely that the funds withheld will be transferred to the State of employment on the basis of an international agreement.

In the reasoning of the decision, the tax administration informs the taxable person of the withholding tax and gives the basis for the calculation. In so far as the taxable person's claim has not been accepted, the taxable person may require an appeal. In that case, the decision shall be justified in the administrative law (2003) In the manner required. (11.06.2010/516)

§ 19
Correction of incorrect pre-arrest

An advance payment may be increased or reduced by the payer in the course of a subsequent performance of the same calendar year, if it has remained partly or completely undelivered, or if the withholding of advances has been too high.

However, the prior consent of the beneficiary shall not be increased by more than 10 % of the amount due.

§ 20
Reduction of pre-arrest due to work abroad

If the income of the salary paid for work abroad has been too high, the withholding tax may be reduced in accordance with the marking on the employee's tax rate.

ARTICLE 21 (7.8.2009/608)
Too much reported retainer

If more than one person has been arrested, the payment of an advance may be corrected by the lodging of a complaint by a seasonal tax return or by deducting too much of the declared amount for the same calendar year. The amount of the withholding tax.

If the error referred to in paragraph 1 is detected only after the end of the calendar year, the amount declared shall be adjusted by the periodic tax return of the last target period of the calendar year. In order to be corrected, the entries for the annual declaration referred to in Article 15 (1) of the Tax Code have been corrected. The notice of adjustment shall be made within six years of the end of the year for which too many advances have been made.

§ 22
Return of prior arrest or advance to the taxable person

The tax administration shall, on the basis of an ex officio arrest or ex ante or on the application of the taxable person, return the advance, if the result or assets which are not subject to a tax, have been provided in that respect, or have been subject to tax in advance, Has not been read as a contribution to the tax on the taxable person's other income or wealth. The withholding of salary paid for work carried out abroad shall not be restored during the year of the arrest or if it is likely that the advance arrest will be transferred to a foreign State under an international agreement. (11.06.2010/516)

If an advance is not taken into account when the tax is imposed, the taxable person shall have the right to recover it.

The application shall be made within six years from the end of the year for which the taxable income for which the advance was withheld has been taxed.

Forecast
ARTICLE 23
Transmission of preview

The payment of a tax on business, agricultural or other forms of income, such as the income generated by the profits of a leasing operation and a profit in the event of a transfer of assets, shall be provided in advance, unless otherwise provided for by this law or by this Act. Under the law, otherwise. The advance payment shall also be provided if the withholding of the advance cannot be provided, as is the case where the person paying the performance is not subject to the withholding obligation or has been exempted from the obligation to hold an advance. However, the forecast is not delivered on the basis of the employee option provided for in Article 66 of the Income Tax Act other than the taxable person's own request. (22.12.2005/1151)

The taxable person shall pay the tax in advance on the amount of the tax paid, depending on the amount of the tax, in one or more instalments, not later than the date specified in the Regulation.

If, pursuant to Article 52 of the Tax Code, the total amount of the advance is liable to a person other than the taxable person, the advance shall be paid in the form of solidarity between the taxable person and the persons responsible for the advance. The pre-tax bracket shall be marked by the persons responsible for the advance. If the pre-tax bracket does not appear on the person responsible for the advance or if the other person is responsible only for part of the advance, the tax administration may, if necessary, prescribe the person referred to above with the taxable person In solidarity with the advance or part of the advance. (11.06.2010/516)

§ 24 (15.12.2003/1070)
Determination, modification and deletion of the tax payable in advance

The tax administration may impose a tax on advances ( Advance ) Without consulting the taxable person. (11.06.2010/516)

The tax administration may change the ex post office without consulting the taxable person or at the request of the taxable person if the advance has not been imposed or has been imposed too large or too small. The reimposition or withdrawal of the advance shall also be carried out by the person responsible for the advance referred to in Article 23 (3). The requirement of prior liability shall be subject to consultation with the taxable person. (11.06.2010/516)

The Community and the common interest may apply for a further reduction of the advance within four months of the end of the financial year. Otherwise, before the end of the fiscal year, it is necessary to apply for a reduction.

The tax administration will remove the advance either on its behalf or on the application. The advance may be deleted after a tax year, but no later than two months before the end of the tax. (11.06.2010/516)

If the advance is reduced to a lower amount already paid, the advance must be reimbursed without delay.

In the reasoning of the decision, the tax administration shall inform the taxable person of the amount of the tax and the reasons therefor. In so far as the taxable person's claim has not been accepted, the taxable person may require an appeal. In that case, the decision to be adopted shall be justified as required by the Administrative Act. (11.06.2010/516)

Paragraph 7 has been repealed by L 11.6.2010/516 .

Prejudice in the generation of income
ARTICLE 25
Advances of prior authorisation

An advance payment shall be provided by the payer if the beneficiary is not entered in the prior rolling register:

1. On the remuneration of the work, function or service other than remuneration ( Work allowance );

(2) intellectual property rights, intellectual property rights and industrial property, such as the use of a patent or trade mark, the right to use or the sale of the right to use, or industrial, commercial and scientific experience; Of the European Parliament and of the Council ( Operating allowance ).

At the request of the tax administration, the tax administration shall, upon application, enter into or are likely to engage in business, agriculture or other income-generating activities, which must not be regarded as remuneration; and As an athlete's remuneration, subject to the provisions of Article 26 (2) and (3). The tax administration may also, without application, enter into the ex-ante rolling register the activity referred to above. (11.06.2010/516)

However, in a limited way, a taxable person may be entered in the register only when he has a fixed establishment in Finland or his place of residence in a State with which Finland has a double taxation Agreement. (22/02/1225)

§ 26
Removal from the register

The tax administration removes the registered office of the registered office of which it is requested. The register may be removed from the register which does not engage in economic activity, agriculture or other forms of income. (11.06.2010/516)

The tax administration may withdraw from the ex-ante register or leave it in the register without any significant failure to comply with the obligation to pay the tax, the reporting obligation, the obligation of reporting or notes on taxation or other obligations. In taxation. (11.06.2010/516)

The system of prior authorisation may also be deleted or not labelled:

(1) the obligation to assume the obligations referred to in paragraph 2, on the basis of previous omissions or previous failures of the entities or groups which they command;

(2) an entity or group which may be presumed to be substantially in breach of the obligations referred to in paragraph 2, on the basis of past failures or previous failures by the entity or other entities or groups led by this group.

In good time before the date of destination, the tax administration shall notify the withdrawal from the recovery register and shall provide an opportunity to report if the removal is based on the reasons referred to in paragraphs 2 and 3 above. (11.06.2010/516)

§ 27 (11.06.2010/516)
Re-entry in the register

The tax administration shall, after removal from the register, have been withdrawn from the register after the removal from the register of omissions, or at the latest one year after the removal from the register, Unless the continuation of neglect is to be regarded as obvious.

ARTICLE 28 (2001/251)
Information for registration

The applicant for registration and registration shall provide the information necessary for the keeping of the register. The notification shall be made using the form laid down for this purpose, as in the case of the company and the Community (244/2001) Provides.

§ 29 (11.06.2010/516)

§ 29 has been repealed by L 11.6.2010/516 .

Chapter 3

Reporting obligation and payment supervision of performance payer

ARTICLE 30 (11.06.2010/516)

§ 30 has been repealed by L 11.6.2010/516 .

ARTICLE 31
Employers' register and declarations for registration

The employer and any other person who pays the payment will be entered in the payroll register of the tax administration. (11.06.2010/516)

In the case of a regular salary, the employer must notify the employer before the payment is made. A notification of the change of data shall also be made without delay. The notification and notification of change and termination are laid down in the company and Community information law. (2001/251)

ARTICLE 32 (7.8.2009/608)
Commercial tax declaration

The payment shall be made by the payer to the tax administration by means of a periodic tax notice, as provided for in the Tax Act, of the salaries and other payments made and the advances made. (11.06.2010/516)

The certificate of sale shall be issued by calendar month for payments made during the previous calendar month not later than the month following the calendar month in respect of the period laid down in Article 8 of the Tax Code.

The employer paying for the work of the sea shall issue a periodic tax return on the amount paid during the calendar month by electronic means no later than the second month following the calendar month following the date laid down in Article 8 of the Tax Code.

However, at the latest in the second month following the last month of the period, the tax declaration must be lodged at the latest in the second month following the date of the tax bill, provided that:

(1) on a regular basis, the calendar year of the employer paying the salary (1336/1997) in Chapter 4, Article 1 The turnover or the corresponding return shall not exceed EUR 50 000; or

(2) the payment is not regularly paid by the paying employer, but is liable for value added tax and is entitled to (1501/1993) § 162a The tax period referred to in paragraphs 2 or 3.

An employer who pays a regular salary must make a statement that the salary or any other service has not been paid. The notification may be made in advance for a maximum of six months.

For the calendar year referred to in Article 4 (1), the calendar year on which the applicable notification period is concerned shall be held.

§ 33 (7.8.2009/608)
Notification period

The payment period referred to in Article 32 (4) shall be notified without delay if the conditions laid down in that paragraph are not met in the calendar year or the following calendar year.

On the basis of the notification referred to in Article 1 (1) of the calendar year for the current calendar year, the calendar month of the calendar month during which the notification was given shall be considered as the reporting period for the payer. The tax administration shall lay down further provisions on the conditions under which the measures referred to in this paragraph may not be implemented.

If, as referred to in paragraph 1, the tax administration concludes that the conditions laid down in Article 32 (4) are not met in the calendar year, the reporting period for the payment of the performance shall be taken from the beginning of the calendar year in question. The tax administration shall lay down further provisions on the conditions under which the measures referred to in this paragraph may not be implemented. (11.06.2010/516)

The tax administration may order that the payment of a service which is substantially defaulted or which can be presumed, within the meaning of Article 26 (3) or by any other equivalent, to be presumed to be substantially contrary to Article 26 (2) In the case of taxation, the reporting period shall be kept for a calendar month instead of a quarterly calendar year from the beginning of the calendar year concerned. (11.06.2010/516)

For the period prior to the notification period, the payment period for which the reporting period changes to a shorter period as referred to in paragraph 2 shall be subject to the periodic tax return at the latest on the second month following the calendar month following the calendar month In the calendar month in which the notification referred to in paragraph 1 has been given, at the time provided for in Article 8 of the Tax Code or at a later date as determined by the tax administration. (11.06.2010/516)

In the case referred to in paragraph 4, the tax administration shall adopt a decision and, in the case referred to in paragraph 3, a decision. (11.06.2010/516)

§ 33a (7.8.2009/608)
Selection of the reporting period

An application for a quarterly calendar year may, on application, be made to apply for the application of the calendar month of the calendar month. An application for a period of notification chosen on the basis of this Article may, on application, be made subject to the notification period in accordance with Article 32 (2) or (4).

However, the reporting period shall be the same for at least three consecutive calendar years.

The notification period based on the application referred to in paragraph 1 shall apply from the beginning of the calendar year following the application. The application shall be made no later than the end of September preceding that calendar year.

§ 33b (7.8.2009/608)
Harmonised reporting period for the tax system

The payer shall apply the same reporting period as the tax law within the meaning of the VAT Act. If the payment of the performance is to be applied to the above tax by means of a tax period of the calendar year, the reporting period for the payment of the service shall be a quarterly calendar year.

Paragraph 1 shall not apply to the payer who is a taxable person within the meaning of Article 162a (4) of the VAT Code.

§ 34 (24.6.2004)
Random pay-paying employer

The decree of the Council of State provides for who is to be regarded as an unpaid employer.

ARTICLE 35 (11.06.2010/516)
Actor's vouchers

The person paying the performance shall provide the beneficiary with a voucher for the purpose of verifying the remuneration and other contributions paid in the course of the calendar year and the withheld advances. No later than 15 January following the payment year, unless otherwise specified by the tax administration. At the end of the employment relationship, the employer shall, at the request of the employee, give the vouchers immediately.

§ 36
Removal accounts and notes and notes

The payer shall keep the payer's pay records in accordance with this law. Other direct payers are obliged to make notes.

The accounting person shall keep his pay record for payments in accordance with this law for 10 years after the end of the accounting year, otherwise in the accounting law (136/1997) The storage period for the accounting material is provided. Notes and supporting documents shall be kept for six years from the end of the year during which the performance has been paid. (24.6.2004)

ARTICLE 37
Tax audit and disclosure

As regards the tax audit and the obligation to provide information, the Law on the taxation procedure also applies to the ex-ante recovery procedure, to the parties involved and to the monitoring of the ex-ante procedure. In addition, the person paying the advance under arrest shall present in Finland, for inspection, records or notes and any material, needs or property which may be necessary for the purpose of carrying out a tax audit, such as: The pre-custody documentation submitted by the beneficiary to the payer. The beneficiary of the advance under arrest shall also be required to submit a review of the withholding material for inspection. Any person who holds the material referred to above shall be subject to the payment of the charge under the withholding tax.

The content and scope of the notification and presentation, as well as the procedure to be followed, are laid down by law and regulation.

Chapter 4

Measures and penalties resulting from non-compliance with the obligation to arrest

ARTICLE 38 (7.8.2009/608)
Payment for payment

If, in part or in total, the payment of the payment has not been made, the tax administration shall pay the amount withheld, subject to Article 39. (11.06.2010/516)

The withholding of advance payments shall not exceed 40 % of the contributions paid. The payer shall be consulted prior to payment of the payment, if possible.

The payment shall be made within six years of the end of the year in which the withholding should have been delivered.

ARTICLE 39
Removal of the levy and its abolition

The tax administration does not pay the amount of the withholding tax, if the taxes and charges payable under the withholding tax have been paid or not paid. (11.06.2010/516)

The withholding of advance payments submitted may be partially or totally omnipresent for a specific reason, as in the case where, in the light of the circumstances, it is likely that the payment of the levy will not be required in order to safeguard the tax. The interest rate may therefore be payable on the basis of which it is calculated at the end of the calendar year following the calendar year in which the withholding tax had to be delivered. (7.8.2009/608)

If the tax administration has already failed to pay in the cases referred to in paragraphs 1 and 2, the payment shall be abolished for the post. (11.06.2010/516)

The payment or payment of the payment shall be abolished or the application shall be made within a period of five years from the end of the year in which the payment decision was made. However, if the relevant tax or charge has been paid in the fifth year or later, the application shall, however, be made within one year from the end of the year in which the performance has occurred.

Payments may be waived where the omission is in the circumstances or in total amount.

Article 6 has been repealed by L 7.8.2009/608 .

The payment obligation shall not be waived in respect of the interest on late payment referred to in Article 44 or Article 32 of the Tax Code, subject to a specific reason. (7.8.2009/608)

ARTICLE 40
Correction of a fee and other decision

If the decision taken by the Tax Administration or by any other decision taken under this law is incorrect, the tax administration shall correct the decision or, in the interest of the payer, at the latest within five years from the beginning of the following calendar year in which: The decision has been taken. (11.06.2010/516)

A calculation error or a miscalculation or a mistake in the absence of an examination of the case may be rectified to the detriment of the payer within two years from the beginning of the following calendar year in which the decision was taken.

ARTICLE 41 (11.06.2010/516)
Estimated implementation

If the payment of the withholding tax has been defaulted by the payer's payment, or has apparently failed to disclose it, and has not provided the information necessary for the delivery of the payment, the tax administration shall assess the amount to be paid.

In the context of the request referred to in Article 7 (4) of the Tax Code, the tax administration shall inform the payer of the amount of the tax to be paid and the reasons for the imposition of the tax, and shall afford the opportunity to submit a report. In assessing the amount to be paid, the tax administration must take into account, for example, the previous activity of the person paying the charge and the changes in it, the nature and extent of the activity, the number of employees and the wages and salaries paid Amounts. Where possible, the tax administration shall compare the performance of the performance of the payer with the other activities in the same sector and in similar circumstances.

ARTICLE 42 (11.06.2010/516)
Correction of an estimate

If, after an assessment of the assessment, the tax administration receives a reliable statement that the amount of withholding tax should be higher than the amount paid, the tax administration must pay the shortfall in the period within the meaning of Article 38, together with tax increases.

If, following an assessment, the tax administration receives a reliable statement that the amount of the withholding tax is lower than the amount paid, the tax administration shall adjust the payment within five years from the beginning of the following year in which the decision is Made.

The tax administration may also rectify the assessment of the payment by the payer's written request, which shall be made within five years from the beginning of the calendar year following the assessment.

Article 42a (11.06.2010/516)
More detailed provisions on the time limits for payment and correction

A levy and an adjustment shall be deemed to have taken place within the prescribed period if the decision of the tax administration was taken before the expiry of that period.

ARTICLE 43 (7.8.2009/608)

Paragraph 43 has been repealed by L 7.8.2009/608 .

ARTICLE 44
Tax increase

The tax administration may increase the withholding tax: (11.06.2010/516)

(1) up to 30 % if the arrest warrant has been withheld within the prescribed period;

(2) a maximum of 10 % if the declaration or other information or document is imperfect, and the person responsible for the arrest has failed to comply with the call to repair it;

3) by a maximum of 20 % if the person responsible for the arrest has failed to give a declaration of reasons for failing to lodge a notification, or has failed to provide it substantially too late, or has failed to provide any other information or document in the right time; or An essential lack of any other information or a document, and not more than double if, at the time of the request, the person concerned is deprived of all or part of his or her obligation to do so;

4) not more than double if the obligation to report gross negligence has failed to comply with the obligation to report or to make a substantial false declaration or any other information or document.

(7.8.2009/608)

If the omission or miscommunication referred to in paragraph 1 (4), information or document has taken place for the purpose of embezzling, the withholding of the advance shall be increased by at least 50 % and not more than threefold.

The tax increase shall be imposed on the withholding of advance only to the extent of the inadequacy referred to in paragraphs 1 and 2.

If the tax cannot be increased as mentioned above, the tax administration may impose a tax increase of up to eur 15 000. In this case, the imposition of a tax increase requires that, in spite of the invitation to be sent, the person paying the performance has, in spite of the invitation to have been sent, failed to issue a register or a periodic tax return, or substantially failed to provide the notification; or Incorrect and non-compliance is not in the circumstances or otherwise minor. The tax administration may impose a tax increase due to gross negligence on the part of the obligation to declare, even where it has submitted a contribution by estimating and correcting the payment, on the basis of a subsequent report, That the payment of the liver is not delivered. (11.06.2010/516)

The amount of the late payment for failure to notify the tax within the prescribed period is set out in Article 9 of the Tax Act. (7.8.2009/608)

Chapter 5

Preliminary ruling (

ARTICLE 45
Application for a preliminary ruling

If there is any doubt as to whether the withholding of the advance is to be delivered, or in respect of which an advance is otherwise required, the tax administration shall decide on the written request of the payer or the beneficiary ( Preliminary ruling ). It is for a limited period of time, but not more than the end of the calendar year following the adoption of a decision. (11.06.2010/516)

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

ARTICLE 46
Compliance with the national law

The preliminary ruling must be applied in the case of the prior operation for which it was issued. The same shall apply to a preliminary ruling on the application by the beneficiary of the performance if the beneficiary submits a claim to the payer on the matter.

§ 47 (11.06.2010/516)
Preliminary ruling (Preliminary ruling)

The case for a preliminary ruling has to be dealt with as a matter of urgency in the tax administration, administrative court and the Supreme Administrative Court.

Chapter 6

Appeals appeal

ARTICLE 48
Corrigendum to the Tax Administration (11.06.2010/516)

A decision or decision within the meaning of this law shall not be subject to appeal before any decision or decision has been requested from the Tax Administration. In the case of a decision on the adjustment of the levy referred to in Articles 40 and 42, the decision on the transfer referred to in Article 33 or a preliminary ruling referred to in Article 45, the decisions referred to in Article 45, and the preliminary ruling, without requiring a preliminary ruling Eligible for appeal. The adjustment requirement shall be made no later than five years after the date on which the decision has been taken or resolved. Within 60 days of the date of adoption of the decision or the settlement of the case, the judicial control unit of the tax beneficiaries shall make a correction. (11.06.2010/516)

Where appropriate, a complaint shall be accompanied, if necessary, by a decision on the imposition of an advance or an advance on the application or any other application.

ARTICLE 49
Appeals to administrative court (18.4.2008/241)

An appeal against a decision by the tax administration may be brought by a party to appeal to the administrative court of which his home municipality belongs. However, the reference for a preliminary ruling referred to in Article 45 shall be appealed against by the administrative court of which the home municipality of the payer belongs. (11.06.2010/516)

In the absence of a competent administrative court on the basis of paragraph 1, the appeal shall be lodged with the Administrative Court of Helsinki. (11.06.2010/516)

The judicial control unit of the beneficiaries shall appeal against the administrative court referred to in this paragraph. (18.4.2008/241)

§ 50
Time of appeal and other provisions relating to the complaint (11.06.2010/516)

Appeals shall be made in writing and submitted to the tax administration or administrative court within five years from the beginning of the year following the date on which the decision referred to in Article 40 and Article 42 of the Tax Administration and the decision referred to in Article 48 were preceded by: Decisions have been taken. However, the time of appeal shall always be at least 60 days from the date of notification of the decision. 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. (11.06.2010/516)

The period of appeal of the beneficiary's judicial control unit shall be 60 days from the date of the decision, subject to the calculation of the time of appeal as referred to in Articles 40, 42 and 48. (18.4.2008/241)

The decision to amend the notification period referred to in Article 33, the preliminary ruling referred to in Article 45 and the appeal against the imposition of a withholding tax or an advance referred to in Article 48 shall be submitted to the tax administration or to the administrative court 30 Within one day of receipt of the decision. The period of appeal of the tax beneficiaries shall start from the date on which the decision was taken. (11.06.2010/516)

The Tax Office shall, without delay, send a notice of appeal and documents relating to the ex-ante operation to the Administrative Court. (18.4.2008/241)

ARTICLE 51
Restrictions on rights of appeal

Appeal shall not apply to appeal:

(1) the decision on the reduction and suspension of the tax referred to in Articles 56 and 57;

(2) the issue of the registration of the employer;

3) a decision not to give a preliminary ruling.

Where, under the tax procedure law, the advance on an advance or an advance payment is made to the taxable person or to his or her spouse as a direct payment of the tax or payment, or is ordered to be returned, a withholding tax, or The advance shall no longer be altered as a result of the appeal referred to in this Act.

ARTICLE 52
Processing and impact of complaint on pending case

The complaint concerning a decision adopted under this law shall be dealt with as a matter of urgency. The procedure shall apply mutatis mutandis, as provided for in the Tax Procedure Act.

According to this law, the decision of the tax administration must be complied with at the request or in spite of the complaint until such time as the claim or appeal has been notified. The decision to review or appeal against the prior authorisation shall apply as from the date of receipt of the decision by the payer. (11.06.2010/516)

The decision on the preliminary ruling referred to in Article 45 shall not apply until the payer has been informed of the decision.

ARTICLE 53 (11.06.2010/516)
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 appeal is thus complied with, as provided for in Articles 70 and 71 of the Tax Code, but in such a way that the decision to give a preliminary ruling on a preliminary ruling is 30 days from the date of notification of the decision.

Chapter 7

Penalty provisions

ARTICLE 54
Avoidance of the obligation of prior authorisation

The obligation to avoid unlawful conduct and to try to avoid unlawful conduct shall be governed by: Chapter 29 of the criminal code § 1 to 3.

ARTICLE 55
Tax offence and prior-recovery infringement

The tax breach on the obligation of prior authorisation shall be governed by: Article 4 of Chapter 29 of the Penal Code .

In spite of the request of any authority, the obligations laid down in Articles 32 to 37 shall be duly disregarded, Prior-recovery infringement Fine. (2001/251)

The non-disclosure of offences referred to in paragraph 2, the non-submission of a preliminary investigation, the non-application of the charges and the non-imposition of the sentence shall be Article 11 of Chapter 29 of the Penal Code . (08.11.2011)

L to 787/2013 (3) entered into force on 1 December 2013. The previous wording reads:

The offence referred to in paragraph 2 may not be reported, without prejudice or punishment, if the infringement has been minor and has been remedied without delay.

The failure to notify the notification referred to in Article 31 of this Act is laid down in the company and Community information law. (2001/251)

Chapter 8 (2122012/894)

(2122012/894)

Chapter 8 is repealed by L 21.12.2012/894 .

Chapter 9

Entry and transitional provisions

ARTICLE 58
Entry into force

This Act shall enter into force on 1 January 1997.

This law repeals the provisional law of 28 November 1959. (418/1959) With its subsequent modifications.

ARTICLE 59
Application of the law

By this law, the provisions of the repealed Law on the obligation to notify the employer shall apply in respect of the advance payment of 1996 in 1997. The provisions of the repealed Act concerning the issue of withholding and connection with the tax return shall apply in the case of the 1996 and 1997 tax returns.

Article 39 (3) of the Law applies for the first time to payment decisions made in 1998. On the basis of an earlier decision, the ex-ante will be returned if necessary.

The tax increase referred to in Article 44 (4) may be imposed following the breach of the obligation to declare after the entry into force of the law. (26.10.2001/905)

The objection referred to in Article 48 shall also be made in the event of an appeal before the entry into force of this Act. However, no adjustment requirement is required if a decision has already been taken on a complaint or complaint.

Articles 56 and 57 also apply to interest on late payment and penalty payments within the meaning of the Law on the interest of late payment and the penalty.

Where other legislation refers to the provisions of the prior rolling law, they shall mean, after the entry into force of this Act, equivalent provisions of this law or of the provisions adopted pursuant thereto.

ARTICLE 60 (30.12.1999 TO 1346)

§ 60 has been repealed by L 30.12.1999/1346 .

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

Entry into force and application of amending acts:

5 DECEMBER 1997/1106:

This Act shall enter into force on 1 January 1998.

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

26.6.1998/478:

This Act shall enter into force on 1 July 1998.

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

ON 30.12.1999/1346:

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

16.3.2001/25:

This Act shall enter into force on 1 April 2001.

THEY 188/2000 , TaVM 2/2001, EV

26.10.2001/859

This Act shall enter into force on 1 November 2001.

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

26.10.2001/905:

This Act shall enter into force on 1 January 2002.

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

18.7.2003/707:

This Act shall enter into force on 1 January 2004.

This law will apply for the first time in 2004.

Before the law enters into force, measures may be taken to implement the law.

THEY 244/2002 , StVM 55/2002, EV 268/2002

15.12.2003/1070:

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 on the advance operating in 2004 and the information to be provided for that year. However, Article 2 of the Law shall apply for the first time in the case of prior authorisation for the year 2005 and Article 44 (4) of the Law for non-compliance with the 2005 declarations.

Article 56 shall apply from or after the date of entry into force of the law.

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

22.12.2005/1082:

This Act shall enter into force on 1 January 2006.

The law will apply for the first time in the ex-ante operation of 2006.

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

22.12.2005:

This Act shall enter into force on 1 January 2006.

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

22.12.2006/1225:

This Act shall enter into force on 1 January 2007.

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

18.4.2008/24:

This Act shall enter into force on 1 May 2008.

However, Article 50 (4) shall enter into force on 1 January 2009 and shall apply to the appeal proceedings instituted after the entry into force of the law.

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

26.6.2009/470:

This Act shall enter into force on 1 July 2009.

THEY 47/2009 , VaVM 8/2009, EV 81/2009

7.8.2009/608:

This Act shall enter into force on 14 August 2009.

The law shall apply to the declaration of the calendar month starting on or after 1 January 2010, and to the payment to be made and to the withholding of the advance. (16/10/2009)

The provisions in force at the time of entry into force of this Act, unless otherwise specified or otherwise provided for in the calendar month following the calendar month ending 1 January 2010, shall be subject to the provisions in force at the time of entry into force of this Act. The law provides otherwise. (16/10/2009)

However, on the basis of an application, the notification period shall, on the basis of an application, be kept for the period from 1 January 2010 to the deadline of 1 January 2010, provided that the taxable person is: Made the application within three months from 1 January 2010 and that the conditions laid down in Article 33b of the Law are fulfilled. (16/10/2009)

If, after 1 March 2010, the supervisory notice to the calendar month of the calendar month ending for the calendar month ending 1 January 2010 enters the tax office, the tax office shall pay the withholding tax declared by the payer. (16/10/2009)

Paragraph 44 (1) (1), which entered into force on the date of entry into force of this Act, shall not apply to an advance payment for the calendar month ending 1 January 2010, which has not been paid or paid in the period prescribed, Too little if the withholding of the advance has been paid on or after 1 January 2010. (16/10/2009)

If, before or after 1 January 2010, the payment decision on the withholding of advances paid for the calendar month ending 1 January 2010 shall be calculated on the date of entry into force of this Act at the time of entry into force of the § the tax increase referred to in Article 3 until 31 December 2009. (16/10/2009)

If, before or after the calendar month ending 1 January 2010, the recovery decision is taken on 1 January 2010 or after the entry into force of Article 39 (6) and Article 42 (4), Shall be paid until the date on which the decision to recover the advance is taken. (16/10/2009)

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

7.8.2009/624:

This Act shall enter into force on 1 September 2009.

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

16/102009/71:

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

16 OCTOBER 2009/75:

This Act shall enter into force on 21 October 2009 and shall expire on 31 December 2009.

The law is already applicable from 14 August 2009.

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

29.12.2009/1746:

This Act shall enter into force on 1 January 2010.

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

11.6.2010/516:

This Act shall enter into force on 1 September 2010.

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

29.12.2011/1499:

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

31 AUGUST 2012/486:

This Act shall enter into force on 1 January 2013.

The forecast shall not be carried out as a performance of the Community radio network of the tax year 2013.

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

14.12.2012/791:

This Act shall enter into force on 1 January 2013.

THEY 88/2012 , VaVM 28/2012, EV 127/2012

21 DECEMBER 2012/894

This Act shall enter into force on 1 January 2013.

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

8.11.2013/7:

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

30.12.2013/1252:

This Act shall enter into force on 1 January 2014.

THEY 105/2013 , THEY 181/2013 , VaVM 22/2013, EV 148/2013