Key Benefits:
See the copyright notice Conditions of use .
This Regulation has been repealed since 1 January 2004. See: Vehicle tax L 1281/2003 .
The presentation of the Minister for Finance is as follows:
The vehicle tax collection authority is the Motor Vehicle Administration. In the Province of Åland, the tax collection authority is the Åland Government of Åland, which is subject to the provisions of this Regulation.
The vehicle tax is levied through a post office giro.
The vehicle management centre shall send the tax tickets to the taxable person at the address indicated by the vehicle register. Unless otherwise shown, the taxable person shall be deemed to have received the information on the decision on the seventh day following the delivery of the tax by the Agency to the Agency.
If the taxable person has not received a tax ticket during the collection, he or she shall request it from the Department of Motor Vehicles or the tax shall be carried out on its own initiative as provided for in Article 5.
In addition to the vehicle identification data and the name of the taxable person, the amount of the vehicle tax paid for the tax period and the time for which it relates to the tax period shall be recorded. The tax package may also include information on vehicle taxes which have not been carried out in the past.
The vehicle tax shall be paid at the latest on the day of the tax on the ticket. The tax may be paid to post office offices, MFIs and central government agencies, according to the amount of the Ministry of Finance. The tax may also be paid by means of a bank invoice or a company or home terminal.
In the case of payment, the reference number indicated on the credit transfer form shall be indicated.
If the taxable person has not received a tax liability, the vehicle tax may be carried out by MFI using an own-initiative credit transfer form established by the Agency. The fee shall be accompanied by the vehicle registration number and the tax year for which the performance relates.
The police, the customs authority and the other authority provided for by law or regulation shall ensure that no vehicle subject to vehicle tax is used for the purposes of transport.
Regulation on roadworthiness tests (1702/1992) Shall be obliged to check that the vehicle tax is duly completed when carrying out the annual roadworthiness test.
If there is no record of a tax on the road transport information system and no other evidence of the tax is provided, the vehicle's roadworthiness test shall be suspended until the tax is completed. The police and customs authorities may block the use of the vehicle as provided for in Article 8 at a time when the vehicle's roadworthiness test is suspended.
For the purposes of paragraph 2, the sample may be considered as a statement of the taxable amount by the MFI, as well as in conjunction with a tax note or a printout from the box or other terminal referred to in Article 4 Fact.
Where, pursuant to Article 4 of the Code of Vehicle Tax Code, the use of the vehicle is to be prohibited as referred to in Article 27 of the Motor Vehicle Tax Act, the failure to comply with the vehicle tax must be taken by the police or the customs authority concerned. Vehicle registration and registration. They shall be returned when the tax in question has been paid.
In the case of the sale or disposal of a vehicle, the taxable person shall issue a tax ticket or a voucher for the performance of the vehicle if it is held by the seller or supplier.
The vehicle management centre shall, on request, send to the purchaser or the holder of the vehicle a significant information on the outstanding vehicle tax. The vehicle management centre shall issue a State payment law (150/1992) In accordance with the provisions adopted on the basis of the fact that the vehicle is not subject to a tax. Information on the tax may also be provided by telephone.
The taxes levied by the vehicle management centre may be subject to the provisions on the charging of the tax. Where the conditions for the signature are intractable and the receipt may be considered appropriate, the signature may also be carried out between the vehicle management centre and the rest of the competent authority.
The vehicle management centre deals with tax exemptions and exemption applications referred to in Article 9 of the vehicle tax law. The county tax office of Uusimaa can assist the Department of Motor Vehicles in the processing of applications for exemption.
The issue of a vehicle registered in the province of Åland is handled by the Government of Åland.
If, during the calendar year preceding the tax period for the taxable person, the taxable person has been awarded the motor vehicle tax law in accordance with Article 51 or the motor vehicle and motorcycle tax law (482/1967) , and where this refund is recorded in the vehicle register, the exemption for this vehicle shall be granted without a separate application.
The exemption shall also be granted if the taxable person has been granted a tax refund within the meaning of Article 50 of the Automoban Act or Article 18 of the Motor Vehicle and Motorcycle Tax Act during the calendar year preceding the tax period for the vehicle tax; or In the case of illness or injury to a member of the family, and the refund is recorded in the vehicle register.
An application for exemption from a vehicle tax may be applied by a written application addressed to the Agency. The application shall include the name, address and personal identification number of the taxable person and the vehicle registration number and justification of the application. The application shall be accompanied by a certified copy of any car tax refund decision or parking permit.
Where an exemption is sought on the grounds that the applicant fulfils the conditions of Article 51 of the Tax Code, but does not have a vehicle which would have been granted a refund of the car tax, the application must be accompanied by a medical certificate showing the applicant's physical activity - Or permanent handicap due to visual acuity. If the application is based on a lower rate of less than 80 %, the application shall be accompanied by an explanation of the fact that the vehicle is essential to the applicant for his work, activities or vocational training. And the possible quality of the duties of the employer or institution.
If the taxable person sells the vehicle for which the tax exemption or tax refund is granted pursuant to Article 9 of the vehicle tax law, or otherwise dispose of the vehicle within the meaning of Article 9 (3), the vehicle management centre shall pay the tax or The part thereof to the transferor of the vehicle.
If the taxable person does not pay the tax, the new owner or holder of the vehicle is prevented from doing so (722/1966) From using the vehicle until the tax is completed.
If, even after a tax year, the beneficiary of the tax exemption has the same vehicle for which the exemption has been granted, the exemption shall be valid without further treatment in the following tax periods if there are no changes in the conditions of exemption.
The beneficiary of the tax exemption shall be required to notify the Authority of the expiry of the conditions for exemption from the tax exemption for the ownership or management of the vehicle.
If, at the start of the tax period, the period of validity of the parking card in force at the end of the tax period ends, the tax does not result from the tax period within the meaning of Article 3 of the vehicle tax law or the validity of the parking card. The notification referred to in paragraph 2 shall not be required.
The exemption shall be granted in respect of the tax payable for the tax period for which the criterion has existed at the beginning of the tax period. If the conditions for exemption are met during the tax period, the tax shall be returned from the day following the date of completion.
The exemption from the vehicle tax may also be granted in the form of a special vehicle registration certificate for a vehicle which could be entered in the register under the vehicle structure and equipment Regulation (186/1992) In the form of a person or package.
Anyone who has made a vehicle tax by mistake is entitled to recover the amount he has carried out from the Department of Motor Vehicles.
If two or more have carried out a vehicle tax on the same vehicle, the excess amount of the tax paid shall be returned to the person who, according to Article 3 of the Law on Vehicle Tax, is not a taxable person.
Too much, or by mistake, shall not be subject to a tax which the new owner or holder of the vehicle has carried out in order to prevent the use of the vehicle.
On the basis of the application, the tax shall not be placed on the payment of a vehicle which, before the start of the tax period, is:
(1) notified to the police as requested,
(2) impounded by the police or the car tax authority;
(3) repossessed by the enforcement authority;
(4) taken as a scrap vehicle to the municipality, or
5) proved destroyed or scrapped.
If the exemption criterion referred to in paragraph 1 occurs during the tax period, the tax shall be collected or returned on the basis of an application in accordance with Article 7 and Article 7a of the Law on the Vehicle Tax. The applicant for the application referred to in this Article may be other than the taxable person. (30.12.1998/1162)
If the vehicle referred to in this article is reintroduced during the tax period, the tax shall be charged in accordance with Article 3 of the vehicle tax law. (30.12.1998/1162)
The tax period for motor vehicle tax in 1997 starts on 30 August 1997.
This Regulation shall enter into force on 30 April 1997.
The exemption referred to in Chapter 2 of this Regulation may be applied for or after the date of entry into force of the Regulation.
This Regulation shall enter into force on 1 January 1999. It shall apply for the first time in vehicle taxation for 1999.
