Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
State, municipalities, congregations, Social Insurance Institutions, Forest Management Associations and Forestry Centres ( Tax beneficiaries ) Is accounted for in the Law on Tax Procedure (188/1995) And ex-ante financial law (1118/1996) Taxes and charges, as well as property taxes, employers' social contributions and forestry levies ( Taxes ) As provided for in this Act.
Where the other law or regulation adopted pursuant to it contains provisions derogating from this law, they shall apply to the status of this law.
The provisions of this law shall apply mutatis mutandis to the transfer of withholding tax to municipalities in the province of Åland.
The contributions of the beneficiaries shall be accounted for in the tax year of the accrued tax for each tax year minus refunds paid and taxes transferred abroad from Finland, plus taxes transferred from abroad to Finland. In the same case, tax increases, interest rates and other penalties, as well as interest rates which are referred to as taxes in this Act, are paid or collected in the same context.
The amount to be credited to the taxable person shall be deducted before the payment of advances made by the taxable person, the employer's social security contributions and other amounts to be deducted, the amounts not previously deducted and the same or any other tax. Amounts to be recovered.
The period of collection of the taxes to be ordered shall begin on the 18 days of the calendar month and end on 17 days of the following calendar month.
Fiscal accounts (604/2009) , the amount used for the performance of the tax in the tax account and the returns recorded in the tax account shall be credited and the accounts payable shall be paid in the calendar month during which the period of accumulation ends. During the period of collection of taxes to be credited under this Act, the amounts recorded in the tax administration's bank account and the refund paid to the taxable person are to be credited and the accounts are paid in the calendar month during which The accumulation period ends.
The repayments of non-Community taxes, as referred to in the Tax Procedure Act and the Community Broadcasting Tax, shall be deducted from the closing date of the taxation period.
The date of payment of the accounts is set by a decree of the Ministry of Finance.
The calculated municipal tax is obtained by multiplying the paid municipal tax by the weighted average income tax rate and the municipality's own income tax rate. The weighted average income tax rate is the ratio of the total amount of municipal taxes paid by the country and the amount of the tax to be taxed at municipal taxes. The calculation of the church tax shall be obtained accordingly.
The amounts to be credited to each taxable person shall be based on the tax-years-specific distributions of the tax recipients, which shall be governed by the provisions of Chapters 2 and 3.
Quantities collected or returned prior to the fixing of the allocation shall be treated in the same tax year as the previous tax year. The quantities ordered shall be adjusted in accordance with the allocation shares when the allotment shares are fixed.
For each fiscal year, the decree of the Ministry of Finance provides for the allocation of advances, advances in the advance payment and the advance payment in the form of advances, as well as before the end of the tax, in the form of State, municipal and As a church tax and the relative proportions of the insured person's sickness insurance contribution ( Distributions of categories of taxable persons ), to which the corresponding shares of the tax groups are to be assessed in the tax year to be taxed. In addition, a decree of the Ministry of Finance provides for a minimum number of own-own-own-own-own-initiative withholding tax and employer's social security contribution ( Minimum number of employers' contributions ) In such a way as to maximise the total amount of own-initiative ex-ante and employer's social contributions paid per year. The decree of the Ministry of Finance also lays down the criteria for calculating the percentage of municipal tax and church tax, which is estimated to be divided between municipalities and parishes ( Distributions of municipalities and parishes ).
The minimum number of distributions and employers'contributions shall be reviewed if the changes in the tax information or other criteria used for use are estimated to result in a change in the minimum number of distributions and employers' contributions so that: The change has material implications for the amounts to be accounted for or accounted for. When the distributions change, the taxes held by the tax year shall be adjusted to reflect the new distributions.
Prior to the fixing and revision of the minimum number of shares and employers' contributions, the Ministry of Finance must consult the central organisation of the municipalities, the church government, the church government of the Orthodox Church and the National Pensions Office.
If the amount of own-initiative withholding and employer's social security contributions during the period of uptake is less than 90 % of the minimum number of employers' contributions to the period corresponding to the accumulation period, the difference shall be recorded To taxable persons as a guarantee statement. However, the amount of the guarantee shall not exceed the amount corresponding to the sum of the amounts outstanding in the tax accounts and the credits not used in the tax accounts at the end of the period of accumulation.
The guarantee statement shall be adjusted in the context of the month following the month in which the tax beneficiaries' contributions correspond to the actual accumulation in accordance with the periodic tax declarations for the target period.
The Ministry of Finance's decree provides for more detailed provisions on the application of the guarantee statement. The tax administration provides more detailed provisions on the guarantee accounting procedure and the adjustment of the accounts after the guarantee.
Taxes shall be credited to the taxable persons on the basis of the allocation of contributions under the conditions of payment of the tax year. The first payment shall be made in accordance with Article 3 (1) or (3) for the period during which the tax is terminated. The accounts shall be adjusted in accordance with Article 4 (2) and Article 5 (5) in order to comply with the pay-as-you-go allocation.
Where the tax termination is not provided for, the tax shall be deemed to have been completed on the due date of the tax or its first instalment.
Where the taxation of different groups of taxable persons ends at a different time, the taxation shall be deemed to have ended when the taxation of the last group of taxable persons has been delivered.
The allocation per beneficiary shall be adjusted in such a way as to include changes in the amount of payments made in favour of, or to the detriment of, the tax beneficiary, and other contributions and reductions. With the exception of the first adjustment account, the distributions shall also be deducted from the allocation of the outstanding taxes, which are treated as equivalent to the changes in the levy imposed on the taxable person.
The first adjustment for tax and forest management fees referred to in the Tax Procedure Act shall be carried out in the sixth month following the end of the tax period. The first statement of property tax adjustments shall be made in the seventh month following the end of the tax period. The second adjustment shall be made one year after the first correction. Subsequent adjustments will be made annually in March.
The allocation of the first and second rectifications shall be calculated on the basis of the payment and accumulation data of the calendar month preceding the month preceding the submission of the statement. The allocation of subsequent rectifications shall be calculated on the basis of the collection data for December of the year preceding the submission of the statement.
The adjustment shall be corrected by the tax year of the tax year to reflect the allocation of the adjustment statement. The allocation shares of the adjustment account shall apply from the lodging of the adjustment.
The fifth adjustment of the tax year is the final statement, after which the tax year in question does not account for any fiscal year.
The amounts recoverable and recoverable after the end of the tax year shall be processed in the context of the accounts of the fiscal year for which the final statement is to be made. These amounts shall be accounted for in accordance with the allocation rates applicable to the accounts of the tax year in question.
The amounts to be credited from the tax year for which the final statement has already been made shall not be reprocessed in subsequent financial statements.
Paragraph 10 has been repealed by L 19.12.2008 /948 .
Income Tax Act (1535/1992) The income tax, the advance and the advance payment of the advances referred to in Article 5 ( Community tax ) Shall be credited to the taxable persons on the basis of the allocation rates set out in this Chapter.
As far as the Community tax is concerned, this law applies mutatis mutandis to the Broadcasting Act. (12/04/2012) , the Community's public radio network. (31.08.2012/487)
The share of the country is 69.66 % and the municipalities share 30,34 % of the Community tax.
L to 25/2015 Article 12 shall enter into force on 1 January 2016. The previous wording reads:
The share of the country is 67.39 %, the share of municipalities is 30,34 %, and the share-sharing share is 2.27 % of the Community tax. The communal tax of the Evangelical churches is 99,92 % and the Community tax of the Orthodox churches of 0.08 % of the social tax of the churches.
Community taxes for municipalities and municipalities are added to the taxes on the Communities referred to in Articles 21 and 22 of the Income Tax Act, with a percentage of 93,04 % in the municipalities and 6.96 % respectively.
L to 14/04/2014 Article 12 entered into force on 1 January 2015. The previous wording reads:
The share of the country is 69,72 %, the share of municipalities is 28.06 % and the share share of the churches is 2,22 % of the Community tax. The communal tax of the Evangelical churches is 99,92 % and the Community tax of the Orthodox churches of 0.08 % of the social tax of the churches.
Community taxes for municipalities and municipalities are added to the taxes on the Communities referred to in Articles 21 and 22 of the Income Tax Act, with a share of 92,67 % and 7,33 % in the municipalities.
Article 12a has been in force provisionally from 1 January 2012 to 31 December 2012.
By way of derogation from Article 12, the allocation of the State to the tax year 2013 shall be 68.16 %, the allocation of municipalities by 29,49 % and the subsequent allocation of 2.35 % of the Community tax. The communal tax of the Evangelical churches is 99,92 % and the Community tax of the Orthodox churches of 0.08 % of the social tax of the churches.
For municipalities and parishes, the taxes on the Communities referred to in Articles 21 and 22 of the Income Tax Act are added to the Communities' share of 92,62 % and 7.38 % respectively.
By way of derogation from Article 12, the allocation of the State in the fiscal year 2014 shall be 61,63 %, the allocation of municipalities by 35,56 % and the share-sharing share of 2,81 % of the Community tax. The communal tax of the Evangelical churches is 99,92 % and the Community tax of the Orthodox churches of 0.08 % of the social tax of the churches.
Community taxes for municipalities and municipalities are added to the Community taxes referred to in Articles 21 and 22 of the Income Tax Act, with a share of 92,68 % and 7.32 % for the municipalities.
L to 989/2012 Article 12c is provisionally in force from 1.1.2013 to 31.12.2014.
By way of derogation from Article 12, the allocation of the State in 2015 shall be 60,35 %, the allocation of municipalities by 36,87 % and the share-sharing share of 2,78 % of the Community tax. The communal tax of the Evangelical churches is 99,92 % and the Community tax of the Orthodox churches of 0.08 % of the social tax of the churches.
Community taxes for municipalities and municipalities are added to the Community taxes referred to in Articles 21 and 22 of the Income Tax Act, with a share of 92,99 % and 7.01 % for the municipalities.
L to 14/04/2014 Article 12d entered into force on 1 January 2015. The previous wording reads:
By way of derogation from Article 12, the allocation of the State in 2015 shall be 63,10 %, the allocation of municipalities by 34,19 % and the share-sharing share of 2.71 % of the Community tax. The communal tax of the Evangelical churches is 99,92 % and the Community tax of the Orthodox churches of 0.08 % of the social tax of the churches.
For municipalities and parishes, the taxes on the Communities referred to in Articles 21 and 22 of the Income Tax Act are added to the Communities' share of 92,66 % and 7.34 % respectively.
By way of derogation from Article 12, the State's share in the tax year 2016 is 69.08 % and the allocation of municipalities is 30,92 % of the Community tax.
L to 25/2015 Article 12e enters into force on 1 January 2016. The previous wording reads:
By way of derogation from Article 12, the share of the State in the tax year 2016 shall be 66,77 %, the allocation of municipalities by 30,92 % and the share-sharing share of 2,31 % of the Community tax. The communal tax of the Evangelical churches is 99,92 % and the Community tax of the Orthodox churches of 0.08 % of the social tax of the churches.
Community taxes for municipalities and municipalities are added to the taxes on the Communities referred to in Articles 21 and 22 of the Income Tax Act, with a percentage of 93,05 % and 6.95 % respectively.
L to 14/04/2014 Article 12e is provisionally in force from 1 January 2015 to 31 December 2016.
L to 25/2015 The amended title enters into force on 1 January 2016. Previous wording: allocation of individual municipalities and congregations
The share of the municipal tax year is the average of the split shares calculated on the basis of the latest two types of taxation. The share share of the municipality is obtained by calculating the relative share of the sum of the total number of corresponding figures for each municipality in accordance with Article 2 (2) tax year of each municipality. (22/05/2015)
L to 25/2015 Paragraph 1 shall enter into force on 1 January 2016. The previous wording reads:
The share of the municipal tax year is the average of the split shares calculated on the basis of the latest two types of taxation. The share share of the municipality is obtained by calculating the relative share of the sum of the total number of corresponding figures for each municipality in accordance with Article 2 (2) tax year of each municipality. Half of the proportion of the tax year of the Evangelical Lutheran congregation is defined as the division of the municipality and half of the population of the church or the congregant group or municipalities. (9.12.2005)
The Community tax paid on the tax year for each Community, with the exception of the forestry government, shall be divided into a refurbation of the business activity. If the entity has an establishment only in one municipality, the Community tax shall be added to the calculation of this municipality. Where the entity has an establishment in several municipalities, the Community tax shall be added to the census of these municipalities in proportion to the number of staff employed by the Community. On the Law on Consertion Tax (825/1986) , the taxes of the entities in the group relationship shall be aggregated and added to the basis of the ratio of the number of staff members of the entities concerned to the group of municipalities concerned. The share of municipalities'share of the Community tax referred to in this paragraph minus the amount of the forestry tax referred to in paragraph 3 shall be divided into a number of individual municipalities' business activities in proportion to the remitments thus obtained ( Business item ). (30.7.2004)
Every year, the rate of forest tax in municipalities is determined by a change in the rate of forest tax in 2007. The change will be calculated from the end of 2005 to the end of the year before the end of the year ( Forest tax rate ). The rate of forest tax is at least 5 % and not more than 15 % of the municipal corporation tax. (23.11.2007)
Municipal Forests For the purpose of calculating the gross domestic revenue from the forest centers, which shall be allocated to the individual municipalities in respect of the areas of forest land in their territory, the criterion shall not include: Nature conservation areas within the meaning of the article. In addition, the criterion is to include the estimated revenue from the non-profit-making revenue from the forest land of the statutory nature reserves, as well as the State countries covered by the old forest protection programme and, on 1 January 1998, from the private land of Kuusamo. Woodland located in the area. However, the estimated outstanding revenue will only be taken into account when the forest area concerned has a surface area of at least 1 000 hectares in Lapland, 500 hectares of Oulu and 300 hectares in the rest of the country. The outstanding amount of revenue is defined annually in such a way that the number of hectares of forest land in the protected areas is multiplied by the valuation of the (1142/2005) The average annual yield of the forest established in accordance with paragraph 2. The share of forest tax, added to the Community tax paid to the Forestry Board, shall be divided into a number of individual municipalities in proportion to the remitments thus obtained. (8.12.2006/1102)
Without prejudice to the confidentiality rules, the tax administration shall inform each municipality of the Community tax paid to the Community in respect of the payment of the Community tax paid in the calculation of the distributions to this municipality. The decree of the Council of State provides for the number of entities for which information is to be provided. (22/05/2015)
L to 25/2015 The amended paragraph 5 shall enter into force on 1 January 2016. The previous wording reads:
Without prejudice to the provisions on confidentiality, the tax administration shall inform each municipality and the congregation of the Community tax paid to the Community in respect of the payment of the Community tax paid in the calculation of the distributions to this municipality. The decree of the Council of State provides for the number of entities for which information is to be provided. (30.7.2004)
L to 25/2015 The amended title enters into force on 1 January 2016. Previous wording: strengthening the allocation of individual municipalities and congregations
The Ministry of Finance shall determine the basis for the calculation of the tax year for the municipality's tax year, after consultation of the municipalities' central organisation. (22/05/2015)
L to 25/2015 Paragraph 1 shall enter into force on 1 January 2016. The previous wording reads:
The Ministry of Finance shall lay down the criteria for the calculation of the tax year for the municipal tax year in respect of Community taxes on municipalities and the basis for calculating the tax year of the Evangelical and Lutheran congregation, after consultation with the central organisation of the municipalities, and A church government.
When the distributions change, the taxes held by the tax year shall be adjusted to reflect the new distributions.
For the municipalities of the province of Åland, Community taxes shall be accounted for separately from other Community taxes, in addition to the specific and specific criteria laid down in this Chapter, where appropriate. The remainder of the accounts shall be treated as provided for in this Act.
After the fifth calendar year following the tax year, no fiscal year accounts shall be made for tax years. Community taxes accruing and recoverable from the tax year shall be accounted for in accordance with the allocation of the tax year of the oldest fiscal year.
With the exception of the first adjustment account, interest rates charged to the taxable person are charged to the taxable person and shall pay interest to the tax which the tax beneficiary has not received in a timely manner.
In the second correction, interest shall be calculated on the basis of the difference between the taxes paid to the taxable person in the monthly financial statements and the taxes which would have been credited to the taxable person if the monthly accounts had been used for the purposes of the adjustment The allocation of the shares. For the calculation of the interest, monthly accounts shall be considered every 30 days.
In subsequent adjustments, the interest shall be calculated on the basis of the difference between the tax payable to the taxable person in the preceding correction statement and the taxes which would have been credited to the taxable person if this adjustment had been used. The pay-as-you-go shares of the latest adjustment. The interest rate is used for 30 days and years.
The tax period shall also be charged or remunerated where the statement has been incorrect, when the taxable person has been granted a deferral of the deferred tax, when the amount to be recovered from the taxable person has been transferred pursuant to Article 20 In the course of the following month, or when the taxable person has been paid or paid the taxes to be processed before the account. In calculating the interest rate per month shall be considered to be 30 days and per year 360 days.
The interest referred to in this Article shall not be re-examined in any rectification or final accounts.
The tax administration shall lay down more detailed provisions on the calculation of the interest referred to in this Article and on the payment of taxes to be processed before the account. (18.4.2008/254)
The interest used in the accounts shall be calculated as an annual rate. The interest rate for each calendar year shall be the interest rate of the preceding six months. (633/1982) in Article 12 The reference rate. (3.5.2002/347)
For the tax whose recovery has been postponed, the interest rate shall be calculated by 4 percentage points.
For a tax which has not been paid to the tax administration at the latest on the maturity date of the recovery declaration, the interest rate shall be calculated by 4 percentage points. (18.4.2008/254)
If the taxes to be credited to the taxable person are not sufficient to make the amounts deducted and recoverable in the same statement, the difference shall be made in the context of the month following the month. The amount to be transferred shall be considered primarily to be tax for the latest tax year. The taxable person may carry out the corresponding transfer amount without waiting for the following statement.
The transferred amount shall be treated as part of the adjustment and final accounts in respect of which it would have been recovered if it had not been transferred.
In the event of excessive or insufficient account being taken of the taxable person, the correction shall be made in the context of the month following the month.
An essential error must be corrected, and taxes which are too high or too small must be recovered or paid without waiting for the next account. The amount paid or paid to the taxable person shall be treated as part of the statement of adjustments referred to in paragraph 1. The amount to be recovered shall be the recovery declaration sent to the taxable person.
The adjustment referred to in paragraph 2 may relate to individual or individual taxable persons if its impact on other taxable persons is not significant.
The tax administration provides more detailed provisions as to when the error is material and when an adjustment is not considered to be significant. (18.4.2008/254)
Where a tax collector is recovered from taxes already paid, the tax authority may, under any conditions imposed by the taxable person, grant a deferral of the deferral.
§ 23 has been repealed by L 13.12.2001/12 .
More detailed provisions on the implementation of this law shall be adopted by the Regulation.
The tax administration provides for more detailed provisions for the accounting procedure. (18.4.2008/254)
This Act shall enter into force on 1 August 1998.
This law will repeal:
1) The tax law of 11 August 1978 (611/1978) Chapter 2a and 3 And Article 30 (2) and (3), as amended by Article 30 (2) and (3) thereof, and Article 30 (2) of Law 1034/1978; and
2) Property Tax Act of 20 July 1992 (654/1992) Articles 30 and 32, as amended by Law 1560/1995.
However, the repealed provisions shall continue to apply to the taxable amount as provided for in Articles 26 to 31.
Before the entry into force of this Act, measures may be taken to implement it.
Taxes other than Community taxes, as referred to in the tax procedure, as well as the taxes referred to in the law on prior authorisation and the employer's social security contribution, are to be accounted for in accordance with this law from the tax year 1998. For the 1997 tax year, this law applies from the date of entry into force of the law.
Similarly, the accounting of the forestry levy shall be valid, as provided for in paragraph 1.
The property tax is to be accounted for in accordance with this law from the property tax which dates from 1998.
The withholding tax to be charged to the municipalities of the Province of Åland shall be subject to the provisions of this Act from the date of entry into force of the law.
The provisions of this Act shall apply to Community taxes from the tax year 1999 onwards and shall be settled in accordance with this law for the first time in the statement of February 1999.
In accordance with this law, non-Community taxes, within the meaning of the Tax Procedure Act, shall be as follows:
(1) the tax year 1988 and the previous tax years, starting with the accumulation, return and other accounting events of the calendar year 1999;
(2) taxes on the calendar year 2000 for the year 2000, from recoveries and other accounting events;
(3) the tax year in 1990 for the accumulation, return and other accounting events of the calendar year 2001;
(4) taxes on tax years 1991 and 1992 from 1 January 1999;
(5) Tax years 1993-1996 taxes from 1 January 2000.
As from 1 January 2000, the 1996 and previous annual forest management fees shall be accounted for in accordance with this law.
From 1 January 2000 to 1993, the property taxes to be determined for the 1994-1997 period shall be accounted for as from 1 January 1999.
In accordance with Article 16 of this Act, Community taxes on the tax year for 1998 and earlier tax years shall be accounted for each year from the beginning of the following eight calendar year. Other provisions of this Act shall apply to the accounts of the tax year 1998 and the Community tax on the previous tax years in February 1999.
The corporation tax accrued from tax years 2015 and previous tax years will be accountable to the latter for the last time in the month of October 2017, after which they will be accountable to the State. (22/05/2015)
Before the time limits referred to in Articles 26 and 27, the taxes shall be accounted for, as laid down in the Tax Cancellation Act and the property tax law and on the basis thereof.
By way of derogation from Article 3 of this Act, the repayments of non-Community taxes referred to in the Tax Procedure Act for the period 1997-2002 shall be reduced by way of derogation from Article 3 of this Act.
In the case of tax years 1999 and 2000, the weightings under Article 13 of the Community taxes are 50 % and 50 % of the weight of the last divided shares in accordance with Article 12d of the Tax Code. The allocation of the shares thus provided will be corrected in such a way that, according to them, the amount of Community tax payable is different from the corresponding amount calculated in accordance with Article 12d of the Act on VAT, up to a maximum of 1 500 marks per head. In the case of the parishes, the difference shall not exceed 110 marks per inhabitant.
In accordance with Article 13 of the Tax Code, the amount of Community tax payable in accordance with Article 13 shall be adjusted so that the amount of Community tax to be refurbated is not more than 4 000 marks per inhabitant per inhabitant other than those established in accordance with Article 12d of the Tax Code. The amount corresponding to the allocation.
In the case of consolidation, the basis for the calculation of the provisional shares for 1999 and 2000 may be used instead of information on groups referred to in Article 13 (2), for the purposes of the consolidated register of the business and establishment of the statistical centre.
Allocation rates to be determined in accordance with Article 13 applicable in the years 2002 and 2003 shall be adjusted so that, according to them, the amount of Community tax payable shall not exceed EUR 840 per inhabitant than in accordance with Article 12d of the Tax Code. The amount corresponding to the determined allocation rates. The allocations for 2002 and 2003 will be adjusted to the final tax rate when the tax is completed.
Interest and increases in respect of the taxable persons referred to in Article 27 shall be calculated on the basis of the tax law and the property tax law, as well as on the basis thereof. However, the monthly interest rate on the date of entry into force of this Act shall be determined by the annual interest rate referred to in Article 19.
THEY 54/1998 , VaVM 18/1998, EV 75/1998This Act shall enter into force on 1 January 1999.
THEY 129/1998 , VaVM 61/1998, EV 243/1998
This Act shall enter into force on 1 January 2000.
Article 29 of the Law shall apply for the first time in the fiscal year 1999.
THEY 71/1999 , VaVM 26/1999, SuVM 1/1999, EV 115/1999
This Act shall enter into force on 1 January 2000 and shall apply in the accounts of the tax year 2000.
THEY 71/1999 , VaVM 26/1999, SuVM 1/1999, EV 115/1999
This Act shall enter into force on 1 January 2002.
Article 13 (5) applies for the first time to the data used for the calculation of the allocation for the 2002 tax year.
THEY 182/2001 , VaVM 34/2001, EV 184/2001
This Act shall enter into force on 1 January 2002.
The law shall apply for the first time in the tax year 2002 to the Community tax accounts.
THEY 130/2001 , VaVM 33/2001, EV 183/2001
This Act shall enter into force on 1 July 2002.
The law shall apply for the first time on the allocation of interest rates for the calendar year 2003.
THEY 232/2001 , TaVM 3/2002, EV 36/2002, European Parliament and Council Directive 2000 /35/EC (300L0035); OJ L 200, 8.8.2000, p. 35
This Act shall enter into force on 1 January 2003.
The law shall apply for the first time to the accounts of the Community tax in respect of 2003.
THEY 123/2002 , No 36/2002, EV 223/2002
This Act shall enter into force on 1 January 2004.
Article 3 of the Law shall apply for the first time in the fiscal year 2003.
Article 12 of the Law applies for the first time on the accounts of the tax year 2004.
THEY 50/2003 , VaVM 19/2003, EV 54/2003
This Act shall enter into force on 15 August 2004.
The law shall apply for the first time in the accounts of the fiscal year 2005.
THEY 92/2004 , VaVM 12/2004, EV 117/2004
This Act shall enter into force on 1 January 2005.
The law shall apply for the first time in the tax year 2005 to the Community tax accounts.
THEY 257/2004 , VaVM 40/2004, EV 246/2004
This Act shall enter into force on 1 January 2006.
THEY 173/2005 , HaVM 20/2005, EV 157/2005
This Act shall enter into force on 1 January 2006.
The law shall apply to the final accounts submitted on 1 January 2006 and thereafter.
THEY 91/2005 , VaVM 22/2005 EV 141/2005
This Act shall enter into force on 1 January 2006.
The law shall apply for the first time in the taxable amount for the year 2006.
THEY 117/2005 , VaVM 34/2005 EV 174/2005
This Act shall enter into force on 1 January 2007.
The law applies for the first time in the calculation of the allocation of the Community tax in 2007.
THEY 209/2006 , VaVM 28/2006, EV 177/2006
This Act shall enter into force on 1 January 2007.
For the first time, the law applies to the accounts of the Community tax for 2007.
THEY 144/2006 , VaVM 37/2006, EV 209/2006
This Act shall enter into force on 1 January 2008.
THEY 107/2007 , VaVM 12/2007, EV 59/2007
This Act shall enter into force on 1 May 2008.
If the other law provides for the imposition of taxes as the competent authority by the tax office or the tax government, the competent authority shall be the tax administration after the entry into force of the law.
THEY 148/2007 , VaVM 5/2008, EV 25/2008
This Act shall enter into force on 1 January 2009.
The law shall apply for the first time in the tax treatment provided for 2009. Article 10 of the Law shall apply for the last time in the accounts of the tax year 2008.
THEY 112/2008 , VaVM 22/2008, EV 157/2008
This Act shall enter into force on 4 June 2009 and shall expire on 31 December 2011.
The Act shall apply to the accounts of the corporation tax for the 2009-2011 tax years and to the adjustments to the accounts for those years. The accounts for the first account after the entry into force of the Act shall be adjusted in accordance with the distributions provided for in this Act.
THEY 53/2009 , VaVM 6/2009, EV 56/2009
This Act shall enter into force on 14 August 2009.
The provisions in force at the time of entry into force of this Act shall apply from the tax year 2009 and, where applicable, from previous tax years. (16.10.2009/750)
THEY 221/2008 , VaVM 7/2009, EV 66/2009
This Act shall enter into force on 21 October 2009.
The law is already applicable from 14 August 2009.
THEY 129/2009 , VaVM 12/2009, EV 115/2009
This Act shall enter into force on 1 January 2010.
Article 12a of the Act shall apply until 31 December 2011 and shall apply to the accounts of the tax years 2010 and 2011 and to the adjustments to the accounts for those years.
THEY 245/2009 , VaVM 44/2009, EV 251/2009
This Act shall enter into force on 1 January 2012.
The law shall apply for the first time on the accounts and adjustments of the Community tax for the 2012 tax year.
Article 12a of the Act is valid until 31 December 2012 and applies to the accounts and adjustments of the Community tax for the 2012 tax year.
Article 12b shall apply until 31 December 2013 and shall apply to the accounts and adjustments of the Community tax for the 2013 tax year.
Before the law enters into force, it is possible to take the necessary measures.
THEY 50/2011 , THEY 130/2011 , VaVM 23/2011, EV 104/2011
This Act shall enter into force on 1 January 2013.
Article 12b shall apply until 31 December 2013 and shall apply to the accounts and adjustments of the Community tax for the 2013 tax year.
THEY 28/2012 , VaVM 14/2012, EV 66/2012
This Act shall enter into force on 1 January 2013.
Article 12c shall apply until 31 December 2014 and Article 12d until 31 December 2015.
Article 12c of the Law applies Articles 2014 and 12d of the tax year 2015 for the accounts and adjustments of the corporation tax.
Before the law enters into force, action can be taken to enforce the law.
THEY 176/2012 , VaVM 36/2012, EV 169/2012
This Act shall enter into force on 31 August 2013.
THEY 45/2013 , VaVM 8/2013, EV 73/2013
This Act shall enter into force on 1 January 2014.
Article 12c of the Law applies Articles 2014 and 12d of the tax year 2015 for the accounts and adjustments of the corporation tax.
THEY 194/2013 , VaVM 33/2013, EV 222/2013
This Act shall enter into force on 1 January 2015.
Article 12d of the Law applies to the accounts and adjustments of the Community tax for 2015.
Article 12e shall apply until 31 December 2016 and shall apply to the accounts and adjustments of the Community tax for 2016.
THEY 180/2014 , VaVM 36/2014, EV 221/2014
This Act shall enter into force on 1 January 2016.
For the first time, the law applies to the accounts of the Community tax for 2016.
THEY 302/2014 , VaVM 41/2014, EV 285/2014
