Advance Law

Original Language Title: Ennakkoperintälaki

Read the untranslated law here: https://www.global-regulation.com/law/finland/646148/ennakkoperintlaki.html

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Get a Day Pass for only USD$49.99.
In accordance with the decision of Parliament: Chapter 1 General provisions section 1 scope of application of the laws of the prepayment will be delivered in the income tax Act (1535/1992) on the basis of the taxable income of the State concerned, referred to in the municipality, the Church and the social insurance institution of Finland in the tax Procedure Act (1558/1995), as well as to the State of the law on yleisradioverosta (484/2012) according to the amount of taxes and fees. The withholding tax on an employer's obligation to provide the insured person's sickness insurance in order to carry out the payment, even if the insured salary is 77 of the income tax Act, in accordance with article ulkomaantyötuloa, provides for tax-free health insurance (12/2004), chapter 18, section 11 of the Act. (31 August 2012/486)
In addition to the payment procedure, what the rest of the legislation provides for the recovery of the advance. For tax purposes for the benefit of the withholding tax to be read and to be read in lieu of the tax year, the tax as the tax law, the law on the procedure for the collection (611/1978) and the law on corporation tax credits, (1232/1988).
VeronkantoL 611/1978 VeronkantoL:lla 609/2005 is repealed. L company tax credits, 1232/1988 is revoked, the repeal of law on corporation tax credits, L:lla 725/2004.

section 2 of the supply of the recovery of the advance payment is provided of deduction at source. If this law or under the law of the tax administration the amount of this payment will be delivered tax withholding kantona. The authority may order that, up to a total of EUR 7 000 in revenue subject to withholding tax collection can be taken into account in the calculation of the withholding tax of the criteria. (11 June 2010/516)
A taxable person may, on their own initiative, the recovery of the advance by paying the withholding tax supplement complements the fee as laid down in the tax procedure law.

the equivalence of the requirement of paragraph 3 of article 4, the recovery of the Advance from the withholding tax, subject to the amount of withholding tax is the taxable person must be as far as possible from the income tax Act and other fiscal year fiscal year fiscal taxes and charges to be paid according to the criteria. Withholding tax payable by the taxable person is the collection of an amount equal to the taxable income in the tax year the tax as far as possible in accordance with the criteria of the applicable taxes and fees to be paid amounts, minus the deduction at source and the amount of the tax credit is expected through the estimated. (on 22 December 2005/1151)
If a withholding tax on the collection of the tax is not due to vähäisyytensä ordered to be paid, it may, however, be taken into account in making an arrest by a taxable person the withholding tax.

the equivalence of the requirement of section 4 of the withholding tax from the beginning of the tax year may be submitted up to the end of March, in the manner prescribed by the tax administration in accordance with the criteria set out in the previous year, tax changes, if required to do so by the tax administration the necessary reasons. The application of the criteria in the previous tax year, the income tax effect is included in the criteria for the calculation of the tax year when determining the size of the recovery of the advance account. (11 June 2010/516)
Prepayment that is more galling, as referred to in paragraph 1 of article 25 of the työkorvaukseen and the operating expenses related to the direct costs are taken into account in the kaavamaisina. Withholding tax supplement fee shall not be taken into account when establishing or reviewing the criteria or by a taxable person for an advance on the amount of the withholding tax maksuunpantavaa.

the provisions of article 5 of the Regulation provides more precise details on the provisions of the transmission of certain income tax withholding tax collection procedures. The regulation also provides for capital income, and the amount of the withholding tax in the sales income of the tree and on the manner in which the withholding tax is provided a prepayment merkitsemättömälle company and user. The regulation also details in relation to the procedure for the payment of the wage records, as well as, regarding the control of 39 sections of minor negligence. In addition, the regulation provides more precise rules, as provided for in this law, separately.
More detailed provisions on the implementation of this law shall be the remainder of the regulation.

section 6 (11 June 2010/516) the powers of the tax administration, the amount of the withholding tax of the tax administration and collection of detailed calculation of withholding tax, as provided for in articles 3 and 4, as well as the detailed content of the obligation to payroll and on the way in so far as not provided for in this law, the rest of the legislation or regulation.
The amount of the tax administration also: 1) the content of the wage records and muistiinpanovelvollisuuden, in so far as they do not provide for; as well as 2) withholding tax in the eräjaosta collection.
Other than in the case of the tax administration may require in addition: 1) shall, unless otherwise provided for the method of delivery of the instrument;
2) method of the imposition of the withholding tax% or, in the absence thereof, in accordance with the provision of article 5 of the regulation;
3) withholding tax is, if the cost corresponds to the sijaismaksaja referred to in section 9;
4. limitation of liability and the recovery of) the release, for a special reason.
See VeroHp for withholding tax the amount of transmission and 1378/2015, which shall enter into force on the 1.1.2016, as well as the amount of the withholding tax and the provision of VeroHp 1330/2013.

6 (a) of section (22 December 2005/1082) automatic processing and the signing of this law shall apply to legal transactions, according to which the law on e-Government in action (13/2003).
Notifications and other documents which may be transmitted to the tax authority by electronic means, and that is a sign of the strong identification and shall be certified by the e-commerce, electronic signatures Act (619/2009) meaning of the advanced electronic signature, or any other reasonable way. (7 August 2009/624)
The tax administration to provide more detailed rules about the way in which certified declarations and other documents may be transmitted by electronic means. (11 June 2010/516) (22 December 2006/1225) has been revoked, the L:lla/1225.

7 (a) of section (15.12.2003/1070) the content of the decision having been made the decision shall specify the issuing authority contact information, tax information that identifies, or contributing reasons for the decision and information on how the matter is resolved.
The decision could be left with no justification, if the justification is obviously unnecessary.

section 8 Data were free of Tax authorities have the right to obtain information for the recovery of the advance free of charge in all the cases referred to in this Act.
Chapter 2, section 9 of the Preliminary recovery procedure for income tax withholding obligation to Payment, the payer is required to deliver to the withholding tax, unless otherwise provided below, or as otherwise provided pursuant to article 6. Run sijaismaksajaan on the payer shall apply to run, unless specifically provided for or prescribed.
Instead of this, the guarantor, if payroll liabilities or any other payer (sijaismaksaja) performs the execution of the rest of the salary or wages of the employee, or to the rest of the beneficiary, there is a performance cost required to deliver the amount to be paid withholding tax, if it has not previously been submitted. Ulosottoviranomainen is the full details of the accumulated funds in the same way ennakonpidätysvelvollinen and bankrupt of the estate assets.
The natural person or the estate of (domestic) is under no obligation to provide the withholding tax paid in the calendar year for the same beneficiary, subject to their number does not exceed the amount of the adjustment, or the performance of the regulation related to the payer's elinkeinotai the rest of the tulonhankkimistoimintaan.
Credit and financial institutions, other professional securities or securities brokerage operator, as well as the foreign credit institution in Finland, the branch is also within the scope of the laws of the pidätysvelvollinen of this distributed and shown to highlight or after market credit.
Mutual funds (48/1999), which administers the Fund, set up by the fund company in Finland is obliged to provide a withholding tax that reside within the investment fund of profit-sharing. (29.12.2011/1499) 6 is repealed by L:lla 30.12.2013/1252 1.1.2014, which came into force. The previous wording is: Run the payer is not required to provide the withholding tax, if the performance does not exceed that of the income tax Act, section 73 of the tax administration referred to in paragraph 2, the date set by the tax free allowance.

section 10 (11 June 2010/516) the imposition of the tax administration may withhold taxable person the amount of the withholding tax as a percentage of the payment without any way to mark the tax card or transfer information directly to a withholding tax to the supply velvolliselle.
The decision of the Management Board shall notify the taxable person to justify Tax withholding tax% and provide an explanation of the calculation.

the provision of article 11 of the withholding tax and the timing of the withholding tax will be delivered in such a way that the performance of the payer to reduce the amount of the withholding tax rate to the amount to be paid in cash in connection with the execution of a calculated or scrupulous noting of the account for the benefit of the person concerned.
Withholding tax the amount of cash paid to run are not supplied in a larger size. Fringe benefits provided for withholding.
If the pitkäaikaissäästämissopimuksen savings capital is 34 (b) of the income tax Act, under section 7, be read in the insured person's taxable income, plus, the withholding tax is calculated from the value of the whole of the amount of income that can be read by way of derogation from. (December 29, 2009/1746) section 12 (7 August 2009/608)


The amount of the withheld payment of payroll must be paid to the tax administration not later than the submission of the arrest of sums in the next calendar month of the tax account (604/2009) the date specified in paragraph 1 of article 11 at the time. Section 74 of the income tax Act, as referred to in the explanatory note shall be the result of the transmission of the arrest of the detainees, not later than the next calendar month of the date specified in the second paragraph at a time.
Hereinafter referred to as section 32 (4) of the quantities referred to in the payroll must be paid no later than the period last month arrested the second calendar month of the tax account under section 11 of the law on the date provided at the time.
Payroll section 33 a change within the meaning of section between the reporting period less than the change in the preceding reporting period, shall be paid in respect of the amounts withheld to the tax administration not later than on the second calendar month following the calendar month in which section 33 is applied, the Declaration referred to in subparagraph (1) of section 11 of the Act, the tax account of the date specified in subparagraph (1), the date set by the Agency at the time or at a later date.
The municipality, the Church and the social insurance institution will carry out the detainees the rates so as to ensure that the supply of these veronsaajille shall be deducted from the next calendar month of the arrest of the tax accounting (532/1998), tilitettävistä.

section 13 of the Salary Pay refers to: 1) all sorts of salary, fee, benefit and compensation, which can be employed in relation to;
2) meeting, presentation on premium, personal and membership of the governing body of the remuneration of the Managing Director's remuneration from, an open company and limited partnership as well as confidence in the company of a man by the accusation made by the salary received for compensation.
When considering the question whether compensation received from an employment relationship, does not take into account the kind of job (principal) and the company's outside of the contractual relationship between the facts, that the commissioning company cannot be detected. Such elements may include, for example, the number of the company's clients, and the rest of the scale.
Pay shall be counted against the fringe benefits, which are granted in accordance with the income tax act. As a reward, it is considered also 66, 67 and 68 of the income tax Act, section 69 of the interests of both the advantages referred to in so far as they are not normal and reasonable.

13 (a) in the section (26 June 2009/470) Contribution based on the dividend of the income tax Act, section 33 (b) on the basis of the merit of a surplus or as a taxable dividend is deemed this law under article 25 of the työkorvaukseksi referred to in paragraph 1, unless it is to be regarded as remuneration within the meaning of section 13.

section 14 of the Employer the employer refers to the work done, on whose behalf the wage shall be paid. The employer is responsible for not only the withholding tax by reference to the provision for the payment of the withholding tax and the employer, as separately. If the work is done on behalf of more than one employer, they are jointly and severally liable for the obligations provided for in this Act.

section 15 Before the delivery of the items to be deducted withholding tax, or to be reimbursed to the employee, the employer can replace the requirement of her work are directly attributable to the cost or reduce the accrued costs accounted for prior to withholding tax. These costs can be deducted upon delivery having regard to the need for the tools, as well as manufacturing and materials costs, travel and representation expenses and other expenditure incurred in relation to an employee in the execution of the work immediately.
Employee shall be the employer of the costs referred to in the above statement. If the report cannot be considered reliable, it is the cost to be assessed in the circumstances and tasks, the corresponding laatuisissa in General, in accordance with the costs. In addition to the provisions of a regulation is necessary in order to provide more accurate assessment of the costs.
Paid for the direct cost of compensation to an employee shall not be considered as remuneration, if it does not exceed the number of resolved or the estimated costs.
The costs to be reimbursed by the employer, or vähennettäviä referred to above are not, however, the labour market organizations, membership dues, unemployment payments, the income tax Act, section 72 of the cost referred to in paragraph 3, the trips and about how to obtain the result of professional literature.
The provisions of this article shall also apply to the athlete's premium to the payer and the beneficiary.

section 16 of the Mission of the freedom of the foreign arrest warrant in Finland, diplomatic or any other security deemed equivalent thereto in a representation or consular official sent to the Agency shall be under no obligation to provide income tax withholding.

To change the withholding tax and the restoration of section 17 of the withholding tax in any way an increase in the execution of the request in good time before the payment if the beneficiary shall inform the payer subsequent to the execution of that he wants to tax withholding to a larger size than his withholding percentages shows the arrest warrant shall be transmitted in accordance with the requirement.

section 18 (15.12.2003/1070) arrest warrant the imposition of a Tax, the Administration may impose a percentage of the taxable person, the taxable person without the withholding tax is recalculated if the percentage, it is obvious that the arrest warrant is responsible for the tax year the amount of the sum of the taxes and charges to be laid. (11 June 2010/516)
If the processing is performed in another Nordic country, the withholding tax is reduced to the extent that it is probable that the funds will be transferred to a working state, on the basis of an international agreement.
The decision of the Management Board shall notify the taxable person to justify Tax withholding tax% and provide an explanation of the calculation. To the extent that the taxpayer's claim is not approved, the taxable person may require valituskelpoista decision. In this case, given the decisions of the Management Board, as required by the Act (434/2003). (11 June 2010/516) section 19 of the incorrect execution of the payment of the withholding tax adjustment may increase or decrease in the future in the context of the execution of the same calendar year, withholding tax, if it is missed, in whole or in part to be shipped or if the withholding tax is not to be too large.
Withholding tax does not in any way without the permission of the performance, however, may be increased by more than 10% in this case, the amount to be paid.

a reduction in the withholding tax under section 20 as a result of the work done abroad, If the withholding tax paid a salary for the work carried out abroad is not too large, the withholding tax may be reduced in accordance with the marking on the tax card from the employee.

section 21 (7 August 2009/608) too much reported withholding tax if the withholding tax is reported to be more than it is to correct an error, the execution of the payer withheld by giving a notice of adjustment or periodic tax declaration by reducing the number of the notified body for the same calendar year, ilmoitettavasta too much withholding tax amount.
If an error is detected as referred to in sub-section 1, until after the end of the calendar year, too much of the last item in a calendar year, the period is adjusted for the period the tax notice. An adjustment is required, that article 15 of the law on tax procedure: (1) the entries that you made in the year referred to in the Declaration have been adjusted. Corrigendum to notification shall be made, within six years from the end of the year, from which the withholding tax is indicated too.

section 22 of the withholding tax or withholding tax for a taxable person to recover the tax returns on behalf of the public authorities or the withholding tax or withholding tax upon application by the taxable person, if the result or assets, which do not have to be carried out, has been provided in this respect, the withholding tax or withholding tax on the collection of the tax is paid, which is the result of a taxable person has not been read the rest of the maksuunpannun tax or wealth. The salary paid for the work carried out abroad, the withholding tax is not returned to the arrest of the delivery during the year and then, if it is likely that the withholding tax is transferred to the foreign State pursuant to an international agreement. (11 June 2010/516)
If the withholding tax is not taken into account for the imposition of the tax on the taxable person entitled to receive it, the application is back.
The application shall be made within six years from the end of the year, subject to the withholding tax on income for tax purposes for which its has been taxed.

Withholding tax article 23, withholding tax provision of the procedure for carrying on business, agriculture or any other tulonhankkimistoiminnan, such as rental and disposal of a fixed asset to a victory on the basis of the income tax in lieu of the maksuunpantavan produced by the transmitted the withholding tax collection, unless otherwise provided for in this Act or as otherwise provided in this law. The withholding tax is levied if the withholding tax is not possible must be provided, such as when the payer does not have to run ennakonpidätysvelvollinen or is exempt from withholding tax. Withholding tax collection does not, however, provided in section 66 of the income tax Act, the employee on the basis of the option referred to in the resulting otherwise than at the request of a taxable person, on its own. (on 22 December 2005/1151)
The person liable to pay tax on its income tax depending on the amount of the collection of the maksuunpannun to one or more of the date laid down in the regulation, no later than the due date of a split.

If the amount of the withholding tax is the tax for the whole procedure pursuant to article 52 of the law on the responsibility for the other person as a taxable person, the taxable person has maksuunpantava and jointly and severally liable in respect of the advance by the person responsible for execution. In this case, the flag is an important advance for the prior tax the people responsible. If the tax is not on the ticket of the person responsible for the labelling of the advance or made if the other person is responsible for only part of an advance payment, the tax administration may, if necessary, prescribe, after consultation with the taxable person the person referred to above, and by him the withholding tax or part of it. (11 June 2010/516) section 24 (15.12.2003/1070) the imposition of a withholding tax on the collection of the amount of tax, change, or remove the tax administration may impose a withholding tax on the collection of the amount of tax (on) a taxable person. (11 June 2010/516)
The tax administration can change the withholding tax on behalf of the taxable person or a taxable person, without consulting the authorities of the requirement, if the advance has been left without, or it is assigned too high or low. The imposition of the requirement for the Elimination of the withholding tax may be made also again or section 23 of the advance referred to in paragraph 3, the person responsible for the. In respect of the advance shall be consulted by the responsible by the insistence of the taxable person. (11 June 2010/516)
A reduction in the withholding tax, the community and the yhteisetuus may apply for a further four months after the end of the reporting period from the end of the month. A reduction in the withholding tax is to apply before tax by the end of the year.
The tax administration to remove the withholding tax on behalf of the competent authorities, on application by either or. The advance may be removed after the tax year, but again no later than two months before the end of the taxation. (11 June 2010/516)
If the amount paid in advance shall be reduced for smaller, too much of the advance paid shall be returned without delay.
The tax administration shall notify the taxable person to justify the decision to advance the amount of tax, and the reasons for it. To the extent that the taxpayer's claim is not approved, the taxable person may require valituskelpoista decision. In this case, the decision of the Management Board, as required by the law to give reasons. (11 June 2010/516) 7 L:lla 11 June 2010/516 is repealed.

Advance tulonhankkimistoiminnassa advance registry article 25 of the payroll shall transmit to the withholding tax, if the recipient is not marked as prepayment: 1) on the work on a task or service as a non-salary compensation (työkorvaus);
2) based on the law of copyright and industrial property rights, to the photo, such as the use of the patent or the right to use the trade mark or the use of the right to compensation or the sale of industrial, commercial and scientific experience of the data concerning the compensation (compensation).
Upon request, the tax prepayment, which is engaged in, or is likely to take up economic activity, agriculture, or other tulonhankkimistoimintaa, which derived from the performance is not to be regarded as remuneration and reward for, unless the article 26 (2) and (3) of the subject. The tax administration can also hakemuksetta to label prepayment activities referred to above. (11 June 2010/516)
To a limited extent the taxable person may, however, carry the prepayment only when he or she is a permanent establishment or his domicile in the State, with which Finland has an agreement to avoid double taxation. (22 December 2006/1225) section 26 of the deregistration of a registered in the registry to remove the tax prepayment, which so requests. The registry can be used to remove it, which does not engage in economic activity, agriculture, or other tulonhankkimistoimintaa. (11 June 2010/516)
The tax administration can be deleted from the register or the register of advance leave unmarked it that essentially fails to tax payments, accounting, reporting, or muistiinpanovelvollisuuden, or the taxation of other obligations for tax purposes. (11 June 2010/516)
The recovery of the advance from the register may also be removed or left unmarked: 1) it can be assumed, which manages communities or groups of previous putting or on the basis of previous neglect their obligations referred to in paragraph 2 essentially not paying;
2) the community or the group to which it can be assumed the obligation referred to in paragraph 2, the community substantially or to fulfil an obligation under the ownership of the lead of the earlier omissions or other entities or groups led by this previous omissions.
The tax administration shall, in due time before the number of days that you want to remove from the registry shall inform the advance and be given an opportunity to report on the adoption, if the removal is based on the causes referred to in paragraphs (2) and (3). (11 June 2010/516) section 27 (11 June 2010/516) entry in the registry of the tax administration means prepayment application by the registry that was deleted from the registry after it is corrected by the deletion of the registry, removed, or no later than one year after the termination of the registration, subject to the continuation of the obvious omissions shall be held.

section 28 (16.3.2001/251) for the purposes of the registration of the information to the applicant for the registration of the registered and the prepayment is given to the information necessary for the maintenance of the register. The notification shall be made on the form established for this purpose by the company and the community in the Information Act (244/2001).

section 29 (11 June 2010/516), section 29, is repealed by the L:lla 11 June 2010/516.
Chapter 3 obligation and payment of payroll control section 30 (11 June 2010/516) section 30 is repealed by L:lla 11 June 2010/516.

section 31 Työnantajarekisteri and announcements for the purposes of registration, the employer and the rest of the tax payer, the execution of työnantajarekisteriin. (11 June 2010/516)
Regular salary to pay, the employer shall, before the commencement of the salary payment, as the case may be. A change in the data is also, without delay, as the case may be. The change of the notification of the EC Treaty, as well as for the subsequent notification to the company and provided for information. (16.3.2001/251), section 32 (7 August 2009/608), the periodic tax return payroll tax administration must be given notice of the salaries, wages and other services for the people, as well as the periodic tax declaration of withholding tax as a tax account is required by law. (11 June 2010/516)
Periodic tax return shall be applied per calendar month for the preceding calendar month, not later than the month following the calendar month paid the tax account of the law at the time of the date laid down in article 8.
Of maritime labour income to pay the employer's payments during the calendar month shall be given periodic tax return by electronic means not later than the second month following the calendar month of the tax account, the date laid down in article 8 of the law at the time.
It is however necessary to provide for the periodic tax return no later than the last neljänneskalenterivuosittain in the second month following the month of the period the tax account of the law at the time of the date laid down in article 8, when: 1) on a regular basis their salary cost to the employer for the calendar year, of the accounting Act (1336/1997), Chapter 4, section 1: the meaning of turnover or the corresponding revenue does not exceed EUR 50 000; or 2) the payer is not regularly pays the employer, but it is a taxable person and entitled to the value added tax Act (1501/1993) 162 (a) in the section of the tax referred to in paragraph 2 or 3.
Regular salary to pay, the employer shall give notice of the fact that salary or other payment has been paid. This can be a maximum of six months in advance.
The first of the calendar year referred to in paragraph 1 shall be deemed to be the date on which the applicable notice period to the calendar year, it is all about.

33 section (7 August 2009/608) changes in the reporting period The section 32 (4) of the payroll referred to shall be informed without delay if the conditions laid down in that paragraph are for the calendar year or the calendar year is likely to be met.
The notification period is considered to reduce the payroll calendar year on the basis of the notification provided for in subparagraph (1) calendar month from the beginning of the calendar month during which the Declaration has been issued. The tax administration to provide more detailed provisions on the conditions under which the measures referred to in this paragraph may be failing.
If the tax administration within the meaning of subparagraph (1), other than in the notes that article 32 of the conditions laid down in paragraph 4 are not fulfilled, the notification period in the calendar year shall be considered the payroll from the beginning of the calendar year following the calendar month. The tax administration to provide more detailed provisions on the conditions under which the measures referred to in this paragraph may be failing. (11 June 2010/516)
The tax authorities may prescribe that the Payroll report, which essentially fails, or may be, as referred to in article 26 or other similar basis to assume essentially to fulfil an obligation under article 26 of the Declaration referred to in paragraph 2, obligations for tax purposes, instead of a quarter of a calendar year, the calendar will be held during the months of the calendar year. (11 June 2010/516)
Payroll, a section on changes within the meaning of subparagraph 2 a shorter notice period, shall be provided between the change in respect of the period preceding reporting period tax return no later than the calendar month following the calendar month of the date on which the second is applied, the Declaration referred to in subparagraph (1) of article 8 of the law, the tax account at the time of the date specified in or determined by the tax administration, at a later date. (11 June 2010/516)

The tax administration is to give a decision on the matter referred to in paragraph 4, and at the request of the taxable person referred to in paragraph 3 of the decision of the case. (11 June 2010/516) 33 (a) of section (7 August 2009/608) the notification period for execution of the right of option of the payer, the notice period is 32 according to the quarter of the calendar year, you may request to switch to apply the calendar month notice period. Execution of the payment, on the basis of this article on a period is selected, the notification period can the application to move to apply the section 32, subsection 2 or 4, the notification period.
Reporting period must, however, be the same for at least three consecutive calendar years.
The application referred to in paragraph 1, the notification shall, based on the application of the following calendar year. The application shall be made not later than that in the previous calendar year, and by the end of September.

section 33 (b) (7 August 2009/608) tax account system consistent with the reporting period reporting period is subject to the same payroll as the tax account of the law which falls within the scope of value added tax within the meaning of the law. If the payer to apply the above mentioned tax calendar-year reporting period, payroll is a quarter of the calendar year.
What are the in subparagraph (1) shall not apply to the payment to the payer, that there is a value added tax law section 162 (a) the taxable person referred to in paragraph 4.

34 section (24 June 2004/564) Occasionally pays the employer State Council regulation provides for it, who is considered a random pay to pay in the wake of the employer.

35 section (11 June 2010/516) Run Run run to the beneficiary, the payer, the beneficiary a voucher the voucher to give to this in the course of a calendar year, as well as the level of wages and other payments delivered to the withholding tax. The voucher will be provided no later than the 15th day of January of the year following the payment date, unless otherwise required by the tax administration. At the end of the employment relationship, the employer shall give the employee request the voucher immediately.

section 36 of the profit and loss accounting and Payroll muistiinpanovelvollisuus payroll is to be considered under this law, the performance of pay accounts. The rest of the run, the payer is required to make notes.
In accordance with the laws of the reporting entity should be kept by the performance of the accounts, in accordance with the ten years of the end of the financial year, except what the accounting Act (1336/1997) accounting records retention period. The notes and the supporting documents shall be kept for six years from the end of the year in which the performance is made. (24 June 2004/564), section 37 in a tax audit and disclosure of what the tax law provides for a procedure for laying down the tax audit and disclosure, also applies to the procedure, the parties, as well as the prior recovery of advance of the recovery procedure, the control. In addition, the payroll withholding tax must be presented in Finland for review books or records were kept, as well as any data, properties or assets, which may be necessary in the execution of the tax inspection upon delivery, such as the data of the beneficiary to the payer by withholding tax. The withholding tax at the behest of the beneficiary is obliged to submit for review to the material of the withholding tax. What is the payment of the withholding tax payer shall for each, which is in possession of the material referred to above.
The content of the obligation to provide information and presentation and scope of the inspection procedure to be laid down by law and regulation of the taxation procedure.
Chapter 4 withholding tax obligations resulting from the measures and penalties under section 38 (7 August 2009/608) Maksuunpano if the payer is in whole or in part, submitted a withholding tax to be shipped, the amount of the tax administration is also in the course of maksuunpantava left, subject to section 39. (11 June 2010/516)
Maksuunpantava withholding tax of not more than 40% of the payments. To defer the execution of the person who has to be consulted before, if it is possible.
A forward, within six years from the end of the year, the date on which the withholding tax should have been delivered.

39 section formality connected with the removal and abandonment of the tax administration not submit motions for the withholding tax is not maksuunpane, if the withholding taxes from the performance and fees have been paid or have not been paid. (11 June 2010/516)
Proceed left to the withholding tax may be partially or totally maksuunpanematta also, for a special reason, such as when, in the circumstances, it is likely that the inheritance tax in order to safeguard not needed. Even then, the finance interest may be ordered to be paid, in which case it shall be calculated from the end of the calendar year following the year of the date on which the withholding tax would have been required to provide. (7 August 2009/608)
If the tax regime is already maksuunpannut to be shipped to close the withholding tax and, in the cases referred to in subparagraph 2, maksuunpano, on behalf of the public authorities shall be deleted. (11 June 2010/516)
Obligation to pay or maksuunpano are deleted or the removal of the application shall be made within five years from the end of the year, the date on which the assessment was confirmed. If the corresponding fee or charge has been paid in the fifth year, or later, however, the application may be made within one year of the end of the year in which the performance took place.
Maksuunpanosta may be waived, if the failure is in the circumstances or in an aggregate quantity not limited.
6 L:lla 7 August 2009/608 is repealed.
The payment obligation is not removed from the 44 referred to in article 32 of the law of the increase of the tax or the tax account of the case of the interest rate, unless, for a special reason. (7 August 2009/608) section 40 of the restatement of the Inheritance and the rest of the inheritance of the tax administration or, if according to this law, the decision is incorrect, by the other tax administration, on behalf of the public authorities or the payer shall rectify the decision on the application for the benefit of the latest five years after the beginning of the calendar year following the date on which the decision is made. (11 June 2010/516)
Calculation error or to compare the error or the error that the issue is not one of the studied, can be adjusted to the detriment of the payer, within two years after the beginning of the calendar year following the date on which the decision is made.

41 section (11 June 2010/516) Arviomaksuunpano if the payer has failed to withhold disclosure or has announced it too little and there is no formality connected with the provision of the necessary information despite given, the amount of the tax administration shall assess the maksuunpantavan.
The tax account of article 7 of the law in connection with the request referred to in paragraph 4 of the Tax payable by the payer subsequent to the execution of the management to provide notification of the amount of tax to be imposed on and the criteria for the imposition of an opportunity for the adoption of the report and the book. Maksuunpantavaa the amount of the assessment of the tax administration shall take into account, for example, payroll earlier activity, and in the changes that have occurred, the quality and scope of the operations, the number of employees, as well as the amounts of salaries paid to and the arrests. If it is possible, it is necessary to compare the payroll tax administration activities in the field and to the other at the same time, the conditions for food products.

Article 42 (11 June 2010/516) Arviomaksuunpanon adjustment if the tax administration gets arviomaksuunpanon after a reliable proof that the amount of withholding tax should be higher than the number of maksuunpantu, the tax administration is the amount of tax korotuksineen maksuunpantava missing 38 during the period referred to in section.
If the tax administration gets arviomaksuunpanon after a reliable proof that the withholding tax is less than the amount of the tax administration shall be adjusted maksuunpantu maksuunpano within five years from the beginning of the year following the date on which the decision is made.
The tax authorities may adjust the arviomaksuunpanon written at the insistence of the payroll, which has to be made within five years from the beginning of the calendar year following the arviomaksuunpanoa.

Article 42 (a) (11 June 2010/516) and adjustment of the number of times the formality connected with the formality connected with and within the time limit, shall be deemed to have occurred if the adjustment of the tax administration, the decision was made before the end of the period.

43 section (7 August 2009/608), section 43 repealed by L:lla on 7 August 2009/608.

Article 44 the tax increase to the tax administration can also increase the withholding tax: (11 June 2010/516) 1) to a maximum of 30%, if the pidätysvelvollinen has failed, within the time allowed of the withholding tax to be shipped;
2) up to 10%, if the notice or other document that is little known, or, and not pidätysvelvollinen not complied with the request to fix it;
3) by more than 20 per cent, if the pidätysvelvollinen is, without a valid reason failed to notice or given it to essentially too late or failed the rest of the information or the adoption of the document at the right time, or given a notice or any other information or document essentially as flawed, and not more than twice, if pidätysvelvollinen is a call to the saatuaankin without acceptable reason failed its obligations in whole or in part;
4) for up to double in size if the pidätysvelvollinen is gross negligence failed in its obligation of notification or provided materially false statement, or other information or document.

(7 August 2009/608) If the failure referred to in paragraph 4, or a false declaration, the provision of information or for the purpose of the document has been kavaltamisen, the withholding tax is to be increased by at least 50% and not more than three-fold.
The tax increase provided for withholding tax pidätykselle only to the extent that the lack of as referred to in sub-section 1 and 2 is applied.
If the tax is to be increased, as specified above, the tax administration may be ordered to be paid to a maximum of EUR 15 000 or more. In this case, the imposition of a tax increase requires that the execution of the request sent to the payer is shown to, despite the neglected in the register or the periodic tax return or given a notice substantially as inadmissible or incorrect and the failure to have the circumstances or otherwise. The tax authorities may impose a tax increase to pay for gross negligence the obligation, even if it has submitted a formality connected with the assessment on the basis of a report submitted and corrected by the formality connected with a later date in such a way that the inheritance will not be delivered. (11 June 2010/516)
The tax to be imposed, the late notification of the failure within the time allowed an additional fee provided for in article 9 of the law of the tax account. (7 August 2009/608), Chapter 5 of the application for a preliminary ruling on the interpretation of article 45 and the Administration if there is any doubt as to whether the withholding tax to be provided, or what the withholding tax on delivery, otherwise, is to be followed, the tax administration shall take a payroll, or at the written request of the beneficiary (the order). However, the order shall be issued for a specified period up to the end of the calendar year following the adoption of the solution. (11 June 2010/516)
The application shall contain the detailed question, which a preliminary ruling is sought, and shall be presented to resolve the necessary evidence.

compliance with the preliminary ruling on the interpretation of article 46 should comply with the recovery of the advance, in respect of which it was given. The same applies to the execution of the request for a preliminary ruling on the beneficiary, if the claim for payment to the payer in the community has lodged the application.

Article 47 (11 June 2010/516) for a preliminary ruling in the proceedings for a preliminary ruling on the issue is to deal with the tax administration, the Administrative Court and the Supreme Administrative Court as a matter of urgency.
Chapter 6 review your appeal to the tax administration of section 48 (11 June 2010/516) in this Act, the decision may not be the solution, or referred to in an appeal before a solution or decision has been asked for adjustment of the tax administration. In the case of a 40 and 42 of the decision referred to in article 33 formality connected with the meaning of decisions or preliminary ruling referred to in article 45, the said decisions and the adjustment without the need for a preliminary ruling are appealable to the new. Be carried out at the latest five years after the beginning of the calendar year, the date on which the decision is made or the case is resolved. Veronsaajien the right to the adjustment to the control unit is a requirement within 60 days of the date of the decision or the resolution. (11 June 2010/516)
The imposition of the withholding tax or withholding tax collection on the application of the Protocol annexed to the, or other solution, if necessary, be accompanied by the complaint.

section 49 of the appellate Administrative Court (18 April 2008/241), an adjustment of the tax administration, the requirement to provide complete dissatisfaction with the party not to appeal to the Administrative Court, which are appealing to the Court on his home base. The advance referred to in paragraph 45 of resolution is sought, however, the change in the Administrative Court, the Court is under the payroll of the home. (11 June 2010/516)
If the case does not, on the basis of paragraph 1, the competent administrative law, the appeal shall be made to the Helsinki Administrative Court. (11 June 2010/516)
Veronsaajien the right to control unit may be appealed in the Administrative Court referred to in the article. (18 April 2008/241) section 50 of the appeal period and some of the other provisions of the complaint (11 June 2010/516) the appeal shall be made in writing, and submit the tax administration or the administration of justice within five years of the date on which the tax administration since the beginning of the year, 40 and 42 of the decision referred to in article 48 of the adjustment referred to in article as well as the decision of the previous decisions have been made. The appeal period is, however, always at least 60 days following notification of the decision of the adjustment. The decision may be communicated to the intake, in which case it shall be considered as proof for information received on the seventh day after the date of the mail to be transported, subject to proof to the contrary. (11 June 2010/516)
Veronsaajien the right to control the unit's appeal is 60 days following the adoption of the decision, the fact remains that the appeal period shall be calculated from the 40, 42 and 48 of the decision referred to in article. (18 April 2008/241)
The Declaration referred to in section 33 of the decision, concerning the amendment to the advance referred to in articles 45 and 48 of the imposition of the withholding tax referred to in the complaint or the withholding tax shall be the tax administration or the Administrative Tribunal within 30 days of the notification of the decision. Veronsaajien the right to control the unit's appeal period begins on the day on which the decision is made. (11 June 2010/516)
The submission of the tax agency shall be sent without delay to the appeal and the documents relating to the Administrative Court for the recovery. (18 April 2008/241) the restrictions on the right of appeal under section 51 by appealing to not be subject to appeal under section 56 and 57:1): for a moratorium on tax relief and referred to in the decision;
the issue of an employer's registration);
3) concluded with a decided not to give a preliminary ruling.
If the withholding tax or levying a tax to be paid according to the law on the procedure for the advance has been used for the taxable person, or of his spouse or payment in lieu of tax, or it is in order to allow the return of an advance payment, withholding tax, or no longer be changed in an appeal as provided by law.

section 52 of the complaint handling and the impact of the pending case on the appeal of the decision under this Act, is to be dealt with as a matter of urgency. The procedure is, mutatis mutandis, to the law on tax procedure, what force is provided.
The decision of the tax administration of this law, shall comply with the requirement or request for adjustment, despite the appeal until the appeal decision given the data or has been obtained. The registration of the demand for prepayment of the adjustment or the complaint the decision shall apply from the time when the decision of the execution of the payment is received. (11 June 2010/516)
The decision, which has been given a preliminary solution referred to in section 45 of the Protocol annexed to the complaint, shall not apply until the payment is received the decision.

Article 53 (11 June 2010/516) an appeal to the Supreme Administrative Court administrative court's decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. The appeal in this case, compliance with the law on tax procedure, what, 70 and 71 of the time, however, the appeal to the Administrative Court of Justice for a preliminary ruling on the decision for a 30-day notification of the decision.
Chapter 7 section prepayment penalty provisions to avoid the obligation of 54 illegal avoidance of an unlawful act and the obligation to advance the enterprise provided for in section 1 of chapter 29 of the Criminal Code – section 3.

section 55 of the tax violation and breach of the obligation of payment of the advance tax offence provided for in section 4 of chapter 29 of the criminal code.
That authority, in spite of the urging of leave due to fulfil Article 32 to 37 of the obligations provided for in advance, we must condemn the violation punishable by a fine. (16.3.2001/251)
As regards the non-inclusion of the infringements referred to in paragraph 2 above, the outcome of failure, related to the submission of the prosecution and the punishment not provided for in section 11 of chapter 29 of the criminal code. (8.11.2013/787)
L:lla 787/2013 amended (3) entered into force on 1.12.2013. The previous wording of an infringement as defined in Paragraph (2) may be: leave a message, to condemn the criminal prosecution or punishment of an offence, if the drive has been minimal, and it is timely to fixed.
This section of the Act: failure to provide for the adoption of the Declaration referred to in the business and community information. (16.3.2001/251) Chapter 8 (21.12.2012 read/894) (21.12.2012 read/894) Chapter 8 has been repealed L:lla 21.12.2012 read/894.
Chapter 9 entry into force and transitional provisions article 58 entry into force of the law this law shall enter into force on 1 January 1997.
This Act is repealed on November 28, 1959, in advance of the law (418/1959), subsequently amended.

the application of the law this law repealed article 59 provisions of the Act by the employer from the obligation to apply in respect of the recovery of the 1996 early in 1997. The provisions of the repealed law withholding tax certificate and into the tax return to apply for the years 1996 and 1997 verotuksissa be delivered.
Section 39 of the laws of the shall apply for the first time in 1998, the maksuunpanopäätöksiin made. In the past, on the basis of the corresponding decision of the withholding tax will be returned, if appropriate, of the application.
Section 44 (4) of the law for the tax increase, after the entry into force of the law can be imposed have occurred as a result of the obligation to declare. (26 October 2001/905)

Adjustment referred to in article 48 of the law the requirement will also have to be when applying for a change before the decision on the entry into force of this law. The adjustment requirement, however, is not to be done if the adjustment request, or a complaint has already been given the decision.
56 and 57 of the Act shall also apply to the payment of the tax interest and interest on account of late payment, as referred to in the Act on the residue and residue.
If the rest of the legislation, reference is made to the provisions of the law, they advance the purposes of the entry into force of this law, after similar provisions adopted pursuant to this Act or any of its.

60 section (of the start-up/1346) is repealed by the L:lla of the start-up/1346.
THEY 202/96, Staub 42/1996, EV 205/1996 on the change of the date of entry into force and the application of the acts: 1106, 5.12.1997/: this law shall enter into force on 1 January 1998.
THEY'RE 163/1997, Staub 27/1997, EV 162/1997 26.6.1998/478: this law shall enter into force on 1 July 1998.
THEY'RE 53/1998, Staub 20/1998, EV 79/1998 of the start-up/1346:149/1999, Staub, 30/10/1999, HaVL EV 131/1999 16.3.2001/251: this law shall enter into force on 1 April 2001.
THEY'RE 188/2000, TaVM 2/2001, 26 October 2001, the EV 13/2001/8: this law shall enter into force on 1 November 2001.
THEY'RE 97/2001, Staub 16/2001 of 26 October 2001, 117/2001, EV/905: this law shall enter into force on 1 January 2002.
THEY 91/2001 12/2001, Staub, EV 101/2001/707 letter: this law shall enter into force on 1 January 2004.
This law shall apply to the supply of, and for the first time in 2004.
Before the entry into force of the law can be used to take the measures needed to implement the law.
THEY 244/2002, Shub 55/2002, EV 268/2002 15.12.2003/1070: this law shall enter into force on 1 January 2004.
THEY'RE 117/2003, Staub 27/2003, 24 June 2004, 67/2003/564 EV: this law shall enter into force on 1 July 2004.
The law shall apply for the first time in the year 2004, for the recovery of the advance and the information given to the said year. Article 2 of the law shall apply, however, for the first time for the year 2005 in the recovery of the advance and the law 44 of torque for the year ending 31 December 2005 for the transmission of information.
56 of the law shall apply to the entry into force of the Act on or after the date of future applications.
THEY'RE 57/2004, Staub 4/2004, EV 63/2004 of 22 December 2005/1082: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the year 2006 for the recovery of the advance.
THEY 91/2005, Staub 22/2005, EV 144/2005 of 22 December 2005/11: this law shall enter into force on 1 January 2006.
THEY 144/2005, Staub 44/2005, EV 218/2005 22 December 2006/1225: this law shall enter into force on 1 January 2007.
THEY 158/2006, Staub 31/2006, EV 179/2006 18 April 2008/241: this law shall enter into force on 1 May 2008.
Section 50 of the Act, however, will enter into force on 1 January 2009, and shall apply to the appeal on the issues that come with the entry into force of the laws of the proceedings.
THEY are 148/2007 5/2008, Staub, EV 25/2008 26 June 2009/470: this law shall enter into force on 1 July 2009.
THEY'RE 47/2009, Staub 8/2009, 7 August 2009/608 EV 81/2009: this law shall enter into force on 14 August, 2009.
The law shall apply from 1 January 2010 for the calendar month or after the revocation and withholding of payment payable and deliverable. (2009/751)
Before 1 January 2010 and payable in a calendar month, the performance of the audited accounts of the daily values of and from the evidence submitted at the time of entry into force of this law shall apply to the withholding provisions, unless otherwise provided by law or other below. (2009/751)
The Payroll report, the reporting period is 32 according to the quarter of the calendar year, the period is, however, on the basis of the notification of the application, with effect from 1 January 2010, including the calendar months, provided that the taxable person has made an application within three months from 1 January 2010, and that the conditions laid down in article 33 (b) are met. (2009/751)
If, before 1 January 2010, the withholding tax payable for the calendar year ended months of notification will arrive after the 1 March 2010 the tax office, the tax office by the maksuunpanee payroll withholding tax. (2009/751)
At the time of entry into force of this Act in force under section 44 (1) shall not apply until 1 January 2010 calendar month payable in advance to the arrest ended, that has not been paid within the time allowed or that is paid, apparently too little, if the withholding tax is a maksuunpantu from 1 January 2010 or after. (2009/751)
If, before 1 January 2010, the withholding tax payable for the calendar year ended months of the assessment was confirmed on January 1, 2010 or after that, at the date of entry into force of this law shall be calculated for the withholding tax pidätykselle the current SAA linking the increase referred to in article 43 of the tax until 31 December 2009. (2009/751)
If the year ended before 1 January 2010, the calendar month, the decision shall be taken on the withholding tax to be repaid from 1 January 2010 or after, upon entry into force of the laws of the existing section 39 and 42 within the meaning of section (4) the interest shall be payable until the date on which the decision on withholding tax return to be made. (2009/751)
THEY 221/2008, Staub 7/2009, 7 August 2009/66/2009 624 EV: this law shall enter into force on 1 September 2009.
THEY'RE 36/2009, Kouba 12/2009, EV 90/2009 16 October 2009/751: this law shall enter into force on 21 October 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009, 2009/752/2009 EV 115: this law shall enter into force on 21 October, 2009 and shall remain in force until 31 December 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009, December 29, 2009/115/EV 1746: this law shall enter into force on 1 January 2010.
THEY 158/2009, Staub 40/2009, EV 222/2009 June 11th 2010/516: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, the EV 37/2010 29.12.2011/1499: this law shall enter into force on 31 December 2011.
THEY'RE 113/2011 TaVM 10/2011, EV 100/2011, of the European Parliament and of the Council directive 2009/65/EC (32009L0065); OJ No l L 302, 17 Nov 2009, p. 32, Commission Directive 96/98/EC of 2010/43/EU (32010L0043); OJ No l L 176, June 14, p. 42, Commission directive 2010/45/EU (32010L0044); OJ No l L 176, June 14, p. 28, (OJ No L L 179, 14 July 2010, p. 16), the European Parliament and of the Council directive 2010/78/EU (32010L0078); OJ No l L 331, p. 120, 31 August 2012 15.12.2010/486: this law shall enter into force on 1 January 2013.
Withholding tax collection is not provided for fiscal year 2013, maksuunpantavan community yleisradioveron.
THEY 28/14/2012, 2012, Staub EV 66/2012 14.12.2012/791: this law shall enter into force on 1 January 2013.
THEY'RE 88/28/2012, 2012, Staub EV 21.12.2012 read/894 127/2012: this law shall enter into force on 1 January 2013.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012 8.11.2013/787: this law shall enter into force on 1 December 2013 at the latest.
THEY are 191/15/2013, 2012, Staub PeVL 17/8/2013, 2013, LaVL EV 114/13 30.12.2013/1252: this law shall enter into force on 1 January 2014.
THEY'RE 105/2013, THEY'RE 181/2013, Staub 22/13, EV 148/2013

Related Laws