Tax Accounting Law

Original Language Title: Verontilityslaki

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In accordance with the decision of the Parliament, provides for: the scope of application of article 1 of Chapter 1 of the General rules to the State, municipalities, churches, the social insurance institution of Finland, forestry associations and centres (veronsaajat) are to be settled law on the taxation procedure (1558/1995) and advance (1118/1996) taxes and fees as well as real estate taxes, social contributions payable by the employer and management fees (taxes), as this is required by law.
If the rest of the law or a regulation adopted pursuant to the provisions of this law, different from the calculation of the is, the status of this law shall apply to them.
The provisions of this Act shall apply mutatis mutandis when a withholding tax to the municipalities of the åland Islands.

in accordance with article 2 of the verovuosittain settlement, Veronsaajien shares will be settled a running sum for each fiscal year, after deduction of the contribution income from the tax paid and abroad from Finland moved to Finland from abroad have been added to the tax and which transferred taxes. In the same context, the tax to be paid or collected tax increases in the penalties for delay, delay and other interest on the interest, which is hereinafter referred to in this Act, taxes.
Tilitettävästä there shall be deducted the amount of the payment to which revenue is an amount paid before the reported payroll, the employer's social security contributions and other amounts provided for in the past, without deduction of deductible amounts, as well as the same, or any other tax, arising from the amounts to be recovered.

section 3 (14.6.2013/440) the accrual period and the settlement date for the accrual of taxes starting calendar month Accountable 18 and ending on the date of the calendar month following the month of 17.
Tax account (604/2009) in lieu of taxes accrual of taxes during the period referred to in the tax account, the amount used and the tax refunds will be settled, and the statements posted to the account shall be paid in the calendar month during which the accrual period ends. The rest of this in accordance with the law during the period of the tax administration of taxes accrual accountable bank account amounts paid and refunds paid to taxable persons will be settled, and the settlements will be paid in the calendar month during which the accrual period ends.
The law on tax procedure taxes other than those referred to in the community and shall be deducted from the withholding tax refunds in connection with Community tax yleisradioveron the end-month task is settled.
Ministry of finance, the regulation provides for the payment of the statements of the time.

3. (a) section (noon/724) of the trading income tax deferred tax Deferred shall be obtained by multiplying the weighted average of the trading income tax maksuunpantu income tax rate and the ratio of its own income tax rate. The weighted average income tax rate is the sum of maksuunpantujen, customs duties and the country as a whole and is refunding the sum of the products of the corresponding taxable as the FT enjoyed. Church tax is calculated accordingly.

section 4 of each of the settlement by an amount paid or accounted for these amounts shall be based on the tax year of the veronsaajien-sharing schemes, which depend on the way the chapters 2 and 3.
Before the Division of the rights acquired or in the process of strengthening of the amounts recovered in the context of the previous tax year the tax covers. The amounts shall be adjusted to reflect the share of contributions settled, when the dividend is fixed.
Chapter 2, section 5 of the maksuunpanosuhteisiin settlement, based on the Veronsaajien (7 August 2009/607) shares and the minimum amount of advance stage, the Ministry of finance, the työnantajasuoritusten regulation lays down for each of the tax years for withholding tax, withholding tax, withholding tax, and restock charge and the collection of the amount of the residual tax before the end of the taxation of the allocation of the State, the infrastructure and the insured person's sickness insurance as payment for the kirkollisveroksi, as well as relative shares (veronsaajaryhmien shares), which is estimated to consist of similar units in line with the veronsaajaryhmien in the fiscal year for tax purposes. In addition, the Ministry of finance, the regulation provides for a month, my employer social security tax-withholding tax and the minimum number of initiative (työnantajasuoritusten minimum) in such a way that the total number of them as far as possible, correspond to the actual own-initiative, and the employer's social security tax withholding tax verovuosikohtaista receipts. The Ministry of finance, the regulation also provides for the calculation of their units, which according to kunnallisveroksi and kirkollisveroksi to fall into a share of the estimated and established congregations among the (municipalities and parishes split shares).
The minimum distributions and työnantajasuoritusten will be reviewed in the light of the taxation, if intended for use in information or other changes in the criteria is expected to lead to a change in the minimum number of shares and työnantajasuoritusten in such a way that the change has a material impact on tilitettäviin or tilitettyihin. Changes in the distribution of the tax for the year is adjusted by the settled taxes to reflect the new Division.
Before distribution, and työnantajasuoritusten that a minimum quantity be set, and the Organization of the Ministry of finance is to be consulted on the revision of the Central Government of the Orthodox Church, the Church of kirkollishallitusta, and of the social insurance institution.

(5) (a) section (7 August 2009/607) own-initiative for the settlement of the warranty If the employer social security contributions in the amount of the withholding tax and the accrual period is less than a total of 90% of the required minimum number of accrual periods laid down for the month of työnantajasuoritusten, the difference will be settled, veronsaajille warranty tilityksenä. However, the maximum amount of the guarantee tilityksenä will be settled, which corresponds to the tax accounts allocated to accounts of the use of the payments and tax credits amount on the date of the accrual period.
In the context of the following month, the Bill for the settlement of the warranty should be adjusted in such a way that the target for the period corresponding to the period veronsaajien shares of income tax returns in accordance with the real.
The application of the regulation of the Ministry of Finance shall guarantee settlement. The provisions of the tax administration to provide more accurate procedure for correcting the guarantee the guarantee settlement after settlement and settlements.

in accordance with section 6 of the formality connected with the settlement, Taxes will be settled on the basis of the share of contributions under the veronsaajille maksuunpanosuhteiden, when the fiscal tax year has ended. The first settlement to be made in accordance with section 3 of the formality connected so far: (1) or (3) of the accumulation period, referred to in the period in which the tax has ended. In the context of this settlement is adjusted under section 4 and section 5: according to the statements made in line with the maksuunpanoon-based distribution.
If the end of a special provision of taxation, shall be deemed for the purposes of the provisions of the tax or the tax on the settlement marks the first installment of the due date.
If a different in the case of the tax will end at a different time, tax is the application of the provisions of the settlement, which ended when the last of the verovelvollisryhmän taxation has been provided.

section 7 of the Adjustment settlements Veronsaajakohtaiset-sharing contributions will be adjusted in such a way that they are also included in the revenue, or to the detriment of the other shares in the formality connected with the changes and additions and deductions. The first adjustment, with the exception of the units in the Division of the Bill of discharge shall be deducted from the taxes, which deals with the uncollected in the level of revenue is responsible for being a formality connected with the changes made.
The law on tax procedure taxes referred to in the first and in the management of the payments to the end of the settlement adjustment is made in the sixth month following the fiscal month. The first property tax adjustment to the settlement will be made, on the seventh month of the end of the fiscal month. The second adjustment, an adjustment shall be made on the first Bill of the year after the settlement. Subsequent adjustment settlements shall be made annually in March.
The settlement division of the first and the second correction-the conclusion of the settlement shall be calculated according to the previous month, and for the preceding calendar month on the basis of the information maksuunpano and intake. The subsequent adjustment to the conclusion of the share shall be calculated according to the settlement of the statements of the previous year, on the basis of the information in December maksuunpanoja intake.
Adjustment to account for the tax year is adjusted by the adjustment of taxes to meet the settlement division settled. The adjustment to the settlement division of the liquidator shall apply to the adjustment-shares.

section 8 (on 22 December 2005/1086) the final settlement for fiscal year end of the settlement is the task of the fifth adjustment to the settlement, after which the tax for the year in question did not make the verovuosikohtaisia settlements.

section 9 of the Settlement after the end of the tax year of the final settlement after settlement of the amounts to be recovered shall accrue to and dealt with in the context of the year of the tax settlements with the final settlement, the next step is to be made. These amounts will be settled in accordance with the allocation units that make the tax year concerned shall apply.
Amounts to be settled during the tax year for which the final settlement have already been made, will not be processed again in later to make the final.

section 10 (19 December 2008/948), section 10 is repealed on 19 December 2008/948 L:lla.
Chapter 3 Community tax settlement, section 11 (noon/724) of the number of corporation tax (income tax law) (1535/1992) of the communities referred to in article 3 and 5 referred to in article yhteisetuuksien of the income tax, and withholding tax by the supplement payment (corporation tax) will be settled, veronsaajille, on the basis of the share of contributions provided for in this chapter.

This Act provides for the Community tax, apply by analogy to categories of yleisradioverosta (484/2012) of the community within the meaning of yleisradioveroa. (31 August 2012/487) section 12 (22.5.2015/655) Veronsaajaryhmien dividends for the State share is 69.66%, and the share of 30.34% of corporation tax.
L:lla 655/2015 modified section 12 shall enter into force on the 1.1.2016. The previous wording: article 12 (30.12.2014/1407) Veronsaajaryhmien share of dividends for the State's share of 67.39% 30.34% and share of 2.27% Community tax. A lack of corporate tax at 99.92% and Orthodox congregations in the community of the Church, the Community tax 0.08% of the tax.
Municipalities and parishes in future Community tax will be added to the income tax Act, referred to in article 21 and 22 of the judgment of the taxes in such a way that the proportion of 93.04% and the church share 6.96 per cent.
L:lla 1407/2014 the entry into force of the amended article 12 became 1.1.2015. The previous wording: article 12 (30.12.2013/1253) Veronsaajaryhmien share of dividends for the State's share of 69.72% 28.06% and share of 2.22% Community tax. A lack of corporate tax at 99.92% and Orthodox congregations in the community of the Church, the Community tax 0.08% of the tax.
Municipalities and parishes in future Community tax will be added to the income tax Act, referred to in article 21 and 22 of the judgment of the taxes in such a way that the proportion of 92.67% and the share of 7.33% of the Church.

12 (a) in the section (29.12.2011/1525) 12 (a) in the section has been temporarily valid until 1 January 2012 to 31 December 2012.

Article 12 (b) (28.12.2012/989) Veronsaajaryhmien dividends for the fiscal year 2013, by way of derogation from article 12, the State share of the fiscal year 2013 is 68.16% share of 29.49%, municipalities and churches share 2.35% of corporation tax. A lack of corporate tax at 99.92% and Orthodox congregations in the community of the Church, the Community tax 0.08% of the tax.
Municipalities and parishes in future Community tax will be added to the income tax Act, referred to in article 21 and 22 of the judgment of the taxes in such a way that the proportion of 92.62% and the church share 7.38%.

Article 12 (c) (30.12.2013/1253) Veronsaajaryhmien dividends for the fiscal year 2014, by way of derogation from article 12, the State's share of the tax year 2014 is 61.63%, share of 35.56% and share of 2.81% of corporation tax. A lack of corporate tax at 99.92% and Orthodox congregations in the community of the Church, the Community tax 0.08% of the tax.
Municipalities and parishes in future Community tax will be added to the income tax Act, referred to in article 21 and 22 of the judgment of the taxes in such a way that the proportion of 92.68% and the church share 7.32%.
L:lla 989/2012 added 12 (c) of section is temporarily in force 1 January 2013-until 31 December 2014.

section 12 (d) (30.12.2014/1407) Veronsaajaryhmien shares in fiscal year 2015, by way of derogation from article 12, the State share of fiscal year 2015 is 60.35%, share of 36.87% and share of 2.78% of corporation tax. A lack of corporate tax at 99.92% and Orthodox congregations in the community of the Church, the Community tax 0.08% of the tax.
Municipalities and parishes in future Community tax will be added to the income tax Act, referred to in article 21 and 22 of the judgment of the taxes in such a way that the municipal share of share of 7.01 92.99% and%.
L:lla 1407/2014 the entry into force of the amended article 12 (d) 1.1.2015 came. The previous wording: article 12 (d) (30.12.2013/1253) Veronsaajaryhmien shares in fiscal year 2015, by way of derogation from article 12, the State share of fiscal year 2015 is 63.10% share of 34.19%, municipalities and parishes of 2.71% Community tax. A lack of corporate tax at 99.92% and Orthodox congregations in the community of the Church, the Community tax 0.08% of the tax.
Municipalities and parishes in future Community tax will be added to the income tax Act, referred to in article 21 and 22 of the judgment of the taxes in such a way that the proportion of 92.66% and the church share 7.34%.

Article 12 (e) (22.5.2015/655) Veronsaajaryhmien shares in fiscal year 2016, by way of derogation from article 12, the State share of the fiscal year 2016 is 69.08% and 30.92% of the share of the Community tax.
L:lla 655/2015 changed section 12 (e) shall enter into force on the 1.1.2016. The previous wording: article 12 (e) (30.12.2014/1407) Veronsaajaryhmien shares in fiscal year 2016, by way of derogation from article 12, the State share of the fiscal year 2016 is 66.77% share of 30.92%, municipalities and parishes of the 2.31% Community tax. A lack of corporate tax at 99.92% and Orthodox congregations in the community of the Church, the Community tax 0.08% of the tax.
Municipalities and parishes in future Community tax will be added to the income tax Act, referred to in article 21 and 22 of the judgment of the taxes in such a way that the proportion of 93.05% and the share of 6.95 per cent.
L:lla 1407/2014 added 12 (e) of section is temporarily valid 1.1.2015-31.12.2016.

section 13 of the individual municipalities of dividends (22.5.2015/655) L:lla 655/2015 changed title shall enter into force on the 1.1.2016. The previous wording is: Individual municipalities and parishes of the dividends for the fiscal year of the last two completed fiscal data is calculated on the basis of the average of the distribution. The interest shall be calculated in accordance with paragraph 2 for each of the fiscal years in the business operation of the batch, and the batch amount of the forest in accordance with paragraph 4, the relative share of the total for the corresponding figures for all municipalities. (22.5.2015/655)
L:lla 655/2015 modified the Act shall enter into force on the 1.1.2016. The previous wording of the tax year: interest is calculated on the basis of the last two completed tax information sharing-the average value of the units. The interest shall be calculated in accordance with paragraph 2 for each of the fiscal years in the business operation of the batch, and the batch amount of the forest in accordance with paragraph 4, the relative share of the total for the corresponding figures for all municipalities. The Evangelical Lutheran Church's share of the tax years, half of the allocation is determined by such as the Church or church group and half of the population figures in relation to the corresponding municipalities. (9.12.2005/988)
The Government of each community, with the exception of Forestry, for fiscal year maksuunpantu kunnittaiseksi the Community tax is distributed to the business component of the calculation of the lot. If the entity has a place of business in the community only in conjunction with the calculation of the tax will be added to this one. If the entity has a place of business in more than one community in the calculation, tax will be added to the items in the kunnittaisten of the staff of the community sites. Group contribution for tax purposes Act (825/1986), in the context of the group in accordance with the judgment of the taxes are calculated, however, and are added to the calculation of the instalments of the concerned group entities to the staff of the offices of kunnittaisten. The proportion of corporation tax referred to in this paragraph, minus the tax referred to in paragraph 3 of the forest-leg will be distributed to the individual component of the business assets in relation to the calculation of the kunnittaisten thus obtained (toimintaerä). (noon/724)
The proportion of forest each year, the tax is determined by the way that the proportion of the forestry tax for 2007, the gross income range is amended as follows: a change accordingly. The change is calculated from the end of the tax year 2005, two years to the end of the previous year (tax-contribution). Forest tax and the amount is not less than 5 and not more than 15% of the local community. (23 November 2007/1062)
The calculation of the lot in the forest on the basis of the calculated gross revenue of metsäkeskuksittain, which will be distributed to the individual carrying the money to the municipalities in their area, and the surface of the soil in relation to the grounds of the forest, is not, however, be counted as covered by this subsection for natural protected areas. In addition, the base is read from the estimated cash income not received by the carrier of the statutory nature conservation areas in the forest, as well as the protection of old growth forests in the countries under the State program, and on 1 January 1998 of the countries in the area of Kuusamo yhteismetsän yksityismaista locations in the forest. The estimated income is taken into account, however, only when the parties concerned of a surface area of at least 1 000 hectares in the province of Lapland, in the province of Oulu, 500 hectares and in the rest of the country 300 hectares. Without getting left behind by the collection of monetary income shall be defined each year in such a way that the number of hectares of the forest protected areas in the country are told on the valuation of the assets for tax purposes Act (11/2005), in accordance with section 7 (2) of the average annual income of an enhanced forest. The share of the tax to the Government, plus the Forest-the forest maksuunpannulla forest of the community component of the tax is distributed to individual kunnittaisten items in relation to the calculation of the thus obtained. (8 December 2006/1102)
Without prejudice to the provisions relating to the tax administration shall submit to the secrecy of each community maksuunpannusta corporation tax to the extent that the shares used in the calculation of the tax maksuunpantu community is here. The State Council Regulation lays down a number of the communities in respect of which information is to be sent. (22.5.2015/655)
L:lla 655/2015 amended Act shall enter into force on the 1.1.2016. The previous wording is:

Without prejudice to the provisions relating to the tax administration shall submit to the secrecy of each and the Church in the community of maksuunpannusta, in so far as the Community tax on the shares used in the calculation of the tax maksuunpantu community is here. The State Council Regulation lays down a number of the communities in respect of which information is to be sent. (noon/724) (21 December 2001/1458) the strengthening of Individual local distribution (22.5.2015/655) L:lla 655/2015 changed title shall enter into force on the 1.1.2016. The previous wording: the individual and the strengthening of the Ministry of Finance of shares to strengthen the basis for calculation of the tax year, the dividend tax, after consultation with the organisations of the community. (22.5.2015/655)
L:lla 655/2015 modified the Act shall enter into force on the 1.1.2016. The previous wording is: the Ministry of finance to strengthen the basis for calculation of the tax year, the dividend tax and the community of the Evangelical Lutheran Church and the calculation of the distribution of the tax year of the parish community, after consultation with the organisations and Church taxes to the Government.
Changes in the distribution of the tax for the year is adjusted by the settled taxes to reflect the new Division.

section 15 of the Community tax on the Åland Islands åland municipalities come from community taxes accounted for separately from other community taxes in addition to the criteria laid down in accordance with the enacted and, mutatis mutandis, to the provisions of this chapter. For the rest, declaring the procedure in accordance with this law.

section 16 (on 22 December 2005/1086) Verovuosikohtainen of the fifth calendar year following the year of the settlement of tax after tax for the year is to make the verovuosikohtaisia settlements. Fiscal year cumulative, to be recovered in the oldest community taxes accounted for verovuosikohtaisesti shares in accordance with the tax year being settled.
Chapter 4, section 17, the interest rate the interest rate Adjustment to make the first adjustment based on the tilityksien maksuunpanosuhteisiin, with the exception of an adjustment to make, interest is charged on the Bill of taxes that an amount paid is settled too much, and will be paid interest on the taxes, that veronsaaja is not correct in a timely manner.
In another adjustment to account for interest shall be calculated in accordance with the differences that make an amount paid shall be reduced by the monthly tilitetyistä taxes taxes that an amount paid should be accounted for, if a month to make the adjustment should be used to account for the allocation laid down in the units. At the time when it is considered on of the monthly accounts every 30 days.
The subsequent adjustment to make interest shall be calculated in accordance with erotukselle, which is an amount paid in the preceding adjustment, when taxes are deducted from taxes, Bill tilitetyistä that an amount paid should be accounted for, if this adjustment is settled in accordance with the latest version of the Bill should be used for the adjustment of the share holdings. The interest rate on the invoice and used in the 30-day periods.

section 18 of the interest rate the interest rate shall be paid to the specific circumstances of this Veronsaajalta are or even where settlement has been invalid, when an amount paid is granted a suspension of the tax to protest a settled existence, when veronsaajalta the amount to be recovered is under section 20, the aid should be recovered in the next month, in the context of the settlement or transferred when an amount paid has been paid or otherwise make this has paid the taxes to be processed prior to the settlement. The interest rate in the calculation of the days of a month shall be deemed to be 30 days and a year to 360 days.
The interest rates referred to in this article does not deal with again to make an adjustment or end.
The tax administration shall specify the implementing arrangements referred to in this article on the calculation of interest and the payment of the Bill to be processed prior to the settlement. (18 April 2008/254) to make use of article 19 of the interest rate as an annual percentage of the interest rate shall be calculated. The interest rate for each calendar year is the six-month period, the interest rate Act (633/1982) reference rate referred to in article 12. (3 May 2002/347)
Recovery of the tax, which has been postponed for the period of suspension, the interest shall be calculated, plus four percentage points.
As a result of an error of a substantial settlement back to the future deceased on tax, which has not been paid to the tax administration not later than by the due date, interest shall be calculated in accordance with the notice of recovery for the period increased by four percentage points of delay. (18 April 2008/254) Chapter 5 miscellaneous provisions of section 20 of the back taxes if you do not have the same account for an amount paid or accounted for tax to be deducted and the difference between the amounts to be recovered, will be transferred to the next month, the aid should be recovered in the context of the settlement. To enter the number of the most recent tax year, the tax shall be deemed to be a priority. Veronsaaja the number of the following can be performed without waiting for the Bill to pass to the referred to above.
The acceptability of a number of deals to make the adjustment and the end of the month as part of the settlement, in the context of which it would be recovered, if it would not have been moved.

section 21 of the Error conditions If an amount paid is mistakenly settled too much or too little in the context of the following month, the Bill corrected.
The fundamental error is corrected, and too high or too low, the following taxes shall be levied or payable settled the Bill. An amount paid or the amount paid by the addresses of this adjustment and final settlement referred to in subparagraph (1) to make, as part of the. The amount to be recovered is an amount paid to send a collection notice.
The adjustment referred to in paragraph 2 may relate to individual or of the individual veronsaajia, if its effect on other veronsaajien units is not significant.
The tax administration to provide more detailed rules as to when the error is essential and when an adjustment is not considered to be significant. (18 April 2008/254) (18 April 2008/254) Deferral of taxes shall be recovered if the veronsaajalta already settled, in accordance with the terms of the tax administration may, on application, grant an adjournment which revenue recovery.

section 23 (13 December 2001/1262) section 23 is repealed on 13 December 2001, L:lla/1262.

the provisions of article 24, and Further the implementation of the provisions of this law shall be imposed by regulation.
The tax administration to provide more detailed provisions relating to the settlement procedure. (18 April 2008/254) Chapter 6-the date of entry into force and transitional provisions article 25 entry into force this law shall enter into force on 1 August 1998.
In this law: 1) on 11 August 1978 on the tax collection law (611/1978) (2) (a) and 3 of the chapter and section 30 (2) and (3), as are the 2 (a) and section 3, as amended, and section 30 of the Act 10/1978; as well as 2) on 20 July 1992 the law on real estate tax (654/1992), section 30 and 32, as amended by section 32 of the Act is 1560/1995.
Tilitettäviin taxes on the repealed provisions shall, however, remain as article 26 to 31.
Before the entry into force of this law may be to take the measures needed to implement it.

Article 26 of the law on the procedure for the first stage of the tax referred to in the Act on the taxation of non-Community taxes, as well as advance the law referred to in the Act on taxes and the employer's sosiaaliturvamaksusta will be settled in accordance with the tax law since 1998. In fiscal year 1997 taxes, this law shall apply from the date of entry into force of the law.
Forest management is in place, what payment accounting provides.
Real estate tax will be settled in accordance with the laws of each Member State individually in this 1998 real estate tax.
Municipalities of the åland Islands shall be subject to the provisions of the laws of the tilitettävään source of tax from the date of entry into force of the law.
The provisions of this law shall apply to the Community tax tax since 1999, and they will be settled in accordance with this law, and for the first time in February 1999, the task is settled.

Article 27 of the previous years, the Act on the procedure for drawing up the Fiscal taxes other than those referred to in the community in accordance with this Act, the taxes will be settled as follows: 1) fiscal year 1988 and earlier on the calendar to 1999 tax years, taxes, refunds and other settlement transactions;
2) fiscal year 1989, taxes on a calendar year 2000, returns and other accounting transactions;
3) tax on the 1990 taxes calendar year 2001, retention, refunds, and other events of the settlement;
4) fiscal years 1991 and 1992 taxes as from 1 January 1999;
5) fiscal years 1993 to 1996 taxes as from 1 January 2000.
In fiscal year 1996 and earlier fiscal years, in accordance with the laws of the forest, the charges will be settled this with effect from 1 January 2000.
On the nature of the property taxes for the years 1994 to 1997 accounted for this in accordance with the law with effect from 1 January 2000, and by 1993, the target for the period from 1 January 1999.
In fiscal year 1998 and earlier tax years of community taxes will be settled in accordance with section 16 of this Act for each fiscal year of the eighth schedule from the beginning of the year. The other provisions of this Act shall apply to the tax year 1998 and earlier fiscal years tilityksiin the role of the community in February 1999, the tax bill.
For fiscal year 2015 and a accumulated from previous tax years, the tax will be settled by the community for the last time in the context of the settlement of October 2017 a month, after which they will be settled in the State. (22.5.2015/655)
L:lla 655/2015 added 5 article shall enter into force on the 1.1.2016.

the application of the earlier section 28 of the Act Before section 26 and 27, the taxes will be settled as the time-limits provided for in the law and the law of tax collection, as well as on the basis of the property tax.

section 29 (of the start-up/1342)


The reduction in the tax-withholding tax returns for the years 1997 to 2002, the tasks to make the tax law on the procedure of tax withholding tax refunds other than those referred to in the community for fiscal years 1997-2002 will be reduced by way of derogation from paragraph 3 of this law, to end months of the task of the tax bill.

section 30 of the Individual and the determination of the Division of contributions for fiscal years 1999 to 2001 Tax years 1999 and 2000, the Community tax to make section 13 of the value of the shares under the weight of 50% and tax collection in accordance with section 12 (d) of the laws of the last Division of the units set out in the value of 50% by weight. In this way certain distributions to be corrected in such a way that the amount of the tax which is different from the kunnittainen community in the tax collection law in accordance with article 12 (d) of shares as set out in the corresponding amount of not more than 1 500 marks, calculated per capita. For the Church to be followed accordingly so that the difference is not more than $ 110 per capita.
Applicable to the tax year 2001, in accordance with article 13 of the current distributions are corrected in such a way that the amount of the tax which is the kunnittaisen of the community for a maximum of 4 000 marks less per capita than the tax collection law in accordance with article 12 (d) laid down in accordance with the amount corresponding to the share of contributions.
When fixing the indicative allocation of the tax years 1999 and 2000, the shares calculation criteria may be those referred to in article 13 (2) of the information relating to enterprise groups, instead of the use of statistics in the business-and the place of registry data in the group.

30 (a) in the section (21 December 2001/1458) for the individual and the determination of the Division of contributions for fiscal years 2002-2003 Tax years 2002 and 2003, in accordance with article 13 of the current applicable to distributions will be corrected in such a way that the amount of the tax which is up to the community of the future kunnittaisen 840 euros less per capita than the tax collection law in accordance with article 12 (d) laid down in accordance with the amount corresponding to the share of contributions. Allocations for the years 2002 and 2003 will be adjusted to reflect the final taxation taxation is completed.

section 31 interest rates charged to the Veronsaajille and, in a transitional period referred to in article 27 of these tax-related interest rates and increases in the tax collection law and shall be calculated in such a way as to the real estate tax law as well as under them. The date of entry into force of this law, the monthly interest rate is determined by the date referred to in article 19 of the vuotuiskorosta, however, derived from the.
THEY'RE 54/1998, Staub 18/1998, 75/1998 acts EV entry into force and application in time: 30 December 1998/1173: this law shall enter into force on 1 January 1999.
THEY 129/1998, Staub 61/1998, EV-243/1998 of the start-up/1342: this law shall enter into force on 1 January 2000.
Article 29 of the law shall apply for the first time in fiscal year 1999, the task is settled.
THEY'RE 71/1999, Staub, SuVM 1/26/1999 1999, EV 115/1999 of the start-up/1344: this law shall enter into force on 1 January 2000 and shall apply to the fiscal year 2000 to make the tasks.
THEY'RE 71/1999, Staub, SuVM 1/26/1999 1999, EV 115/1999 will take over/401: this law shall enter into force on 1 May 2000.
THEY'RE 6/2000, TaVM 4/2000, 13 December 2001, 39/2000/EV 1262: this law shall enter into force on 1 January 2002.
Section 13 of the law of 5 torque shall apply for the first time in fiscal year 2002, the calculation of the data to be used for the dividend.
THEY 182/2001, Staub 34/2001 of 21 December 2001/184/2001, EV 1458: this law shall enter into force on 1 January 2002.
The law shall apply for the first time in fiscal year 2002, the tasks of the Community tax tilityksiin.
THEY'RE 130/2001, Staub 33/2001, of 3 May 2002 in 183/2001/347 EV: this law shall enter into force on 1 July 2002.
The law shall apply for the first time in determining the interest rates for the calendar year 2003.
THEY 232/2001, TaVM 3/2002, EV 36/2002 of the European Parliament and of the Council Directive 2000/35/EC (300L0035); OJ No l L 200, 8.8.2000, p. 35 20 December 2002/1163: this law shall enter into force on 1 January 2003.
The law shall apply for the first time in fiscal year 2003, the tasks of the Community tax tilityksiin.
THEY 123/2002, Staub 36/2002, EV 223/2002 on 5 December 2003/1003: this law shall enter into force on 1 January 2004.
Article 3 shall apply for the first time in fiscal year 2003, the task is settled.
Article 12 of the law shall apply for the first time in fiscal year 2004, the tasks of the Community tax tilityksiin.
THEY'RE 50/2003 19/2003, Staub, EV 54/2003 reference/724: this law shall enter into force on the 15th day of August, 2004.
The law shall apply for the first time in fiscal year 2005 to make the tasks.
THEY'RE 92/2004 12/2004, Staub, EV 117/2004 30.12.2004/1276: this law shall enter into force on 1 January 2005.
The law shall apply for the first time in fiscal year 2005, the tasks of the Community tax tilityksiin.
THEY 257/2004, Staub 40/2004, 9 December 2005, 246/2004/988 EV: this law shall enter into force on 1 January 2006.
THEY 173/2005, HaVM 20/2005/157/2005 of 22 December 2005, EV 1086: this law shall enter into force on 1 January 2006.
The law shall apply from 1 January 2006, and then transmitted to the end tilityksiin.
THEY 91/2005, Staub 22/2005, EV 144/2005 of 22 December 2005/11: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006.
THEY'RE 117/2005, Staub 34/2005, 8 December 2006, 174/2005/EV 11: this law shall enter into force on 1 January 2007.
The law shall apply for the first time in the 2007 tax year, the calculation of the corporation tax distributions.
THEY 209/2006 28/2006, Staub, EV 177/2006 of 22 December 2006 onwards/1221: this law shall enter into force on 1 January 2007.
The law shall apply for the first time in fiscal year 2007, the tasks of the Community tax tilityksiin.
THEY 144/2006, Staub 37/2006, EV on 23 November 2007/209/2006 1062: this law shall enter into force on 1 January 2008.
THEY'RE 107/2007, Staub 12/2007, EV 59/2007 18 April 2008/254: this law shall enter into force on 1 May 2008.
If the rest of the Act provides for the competent authority declaring the tax to the tax office or tax administration, the competent authority is the authority with the entry into force of the law.
THEY are 148/2007 5/2008, Staub, EV 25/2008 19 December 2008/948: this law shall enter into force on 1 January 2009.
The law shall apply for the first time in the tax year 2009. Article 10 of the law shall apply for the last time for fiscal year 2008 to make the tasks.
THEY'RE 112/2008, Staub 22/2008, may 29, 2008/157/EV 352: this law shall enter into force on 4 June 2009 at the latest and shall remain in force until 31 December 2011.
The law will apply to fiscal years 2009-2011 corporation tax tilityksiin and tilityksien for the tasks mentioned above. After the entry into force of the laws of the task in the first tax year of 2009 when settling accounts will be adjusted in line with the share of contributions provided for by law.
THEY'RE 53/2009 6/2009, Staub, EV 56/2009 7 August 2009/607: this law shall enter into force on 14 August, 2009.
For fiscal year 2009 and, if applicable, in the previous fiscal years at the date of entry into force of this law shall apply to the activities tilityksiin. (2009/750)
THEY 221/2008, Staub 7/2009, 16 October 2009/66/2009 EV 750: this law shall enter into force on 21 October 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009/115/2009 of 22 December 2009, EV 1364: this law shall enter into force on 1 January 2010.
Article 12 (a) of the law shall remain in force until 31 December 2011 and applies to fiscal years 2010 and 2011 corporation tax tilityksiin and tilityksien for the tasks mentioned above.
THEY are 245/2009, Staub 44/2009, EV 251/2009 29.12.2011/1525: this law shall enter into force on 1 January 2012.
The law shall apply for the first time in fiscal year 2012, the Community tax tilityksiin and tilityksien adjustments.
Article 12 (a) of the law shall remain in force until 31 December 2012 and it shall apply to the fiscal year 2012, the Community tax tilityksiin and tilityksien adjustments.
Article 12 (b) of the law shall remain in force until 31 December 2013 and it shall apply to the fiscal year 2013, the Community tax tilityksiin and tilityksien adjustments.
Before the entry into force of the law can be taken.
THEY'RE 50/2011 2011, Staub, THEY 130 23/2011 2011-31 August 2012, the EV 104/487: this law shall enter into force on 1 January 2013.
Article 12 (b) of the law shall remain in force until 31 December 2013 and it shall apply to the fiscal year 2013, the Community tax tilityksiin and tilityksien adjustments.
THEY 28/14/2012, 2012, Staub EV 66/2012 28.12.2012/989: this law shall enter into force on 1 January 2013.
Article 12 (c) of the law shall remain in force until 31 December 2014 and section 12 (d), by 31 December 2015.
Article 12 (c) of the law shall apply to the tax year 2014 and article 12 (d) of fiscal year 2015, tilityksiin and tilityksien, the Community tax adjustments.
Before the entry into force of the law can be taken in the implementation of the law.
THEY'RE 176/2012, Staub 36/2012, EV 169/2012 14.6.2013/440: this law shall enter into force on 31 August 2013.
45/8/2013 2013, Staub, EV 30.12.2013/73/13 12: this law shall enter into force on 1 January 2014.
Article 12 (c) of the law shall apply to the tax year 2014 and article 12 (d) of fiscal year 2015, tilityksiin and tilityksien, the Community tax adjustments.
THEY are 195/2013, Staub 33/13, EV 30.12.2014/222/2013 1407: this law shall enter into force on 1 January 2015.
Section 12 (d) of the law shall apply to fiscal years 2015 Community tax tilityksiin and tilityksien adjustments.
Article 12 (e) of the law shall remain in force until 31 December 2016 and 2016 tax year of the corporation tax applicable in tilityksiin and tilityksien.
THEY are 180/2014, Staub 36/2014, EV 221/2014 22.5.2015/655: this law shall enter into force on the 1 January 2016.
The law shall apply for the first time in fiscal year 2016 Community tax tilityksiin.
THEY 302/2014, Staub 41/2014, EV 285/2014

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