In accordance with the decision of the Parliament:

Chapter 1

General provisions

ARTICLE 1

Tonnage Tax

In Finland, as a general taxable person, a limited liability company engaged in international maritime transport may choose a tonnage tax for tonnage tax purposes, based on tonnage tax, for a tonnage tax for tonnage tax purposes as The law provides for this.

The provisions of this law in Finland in general for a limited liability company apply mutatis mutandis to the establishment of a fixed establishment in Finland, which is resident in another Member State of the European Union residing in another eu Member State.

The tonnage tax is paid to the State.

ARTICLE 2

Taxable duty

The obligation to carry out the tonnage tax is a company which, in accordance with this law, has been accepted as a taxable person for application.

The tonnage tax obligation begins at the start of the tonnage tax period and ends at the end of the tonnage tax period.

The tonnage tax may be chosen by the company:

(1) is effectively derived from Finland;

(2) which carries on the carriage of goods or passengers within the meaning of Article 8 from Finland and is a taxable person in Finland;

(3) of which the gross tonnage of vessels referred to in Article 8 (1) (1) is at least 25 % and the gross tonnage of vessels referred to in paragraphs 1 and 3 of the vessels referred to in paragraphs 1 and 3 shall not exceed 75 % of all Article 8. The gross tonnage of the vessels referred to;

(4) whose gross tonnage of the vessels referred to in Article 8 does not exceed 40 % of the vessels entered in the vessel register of a Member State other than the Member State of the European Union; and

(5) at least 20 % of the gross tonnage of the fleet is owned by a company owned by the company itself in the carriage of goods or passengers in international maritime transport.

(24/02/90)

Where the company is in relation to one or more companies fulfilling the conditions set out in Article 3 (3) (3) (1) and (2), the shares referred to in paragraph 3 (3) to (5) of this Article shall be calculated in accordance with Article 3 On the basis of the combined tonnage of the companies involved. (24/02/90)

ARTICLE 3 (24/02/90)

Professional secrecy in the group

Sharehold company law (1024/2006) A company belonging to a group within the meaning of Article 12 (12) may only be obliged to be bound by tonnage tax if all the companies which fulfil the conditions referred to in Article 1 and Article 2 (3) of this Act belong to the same group of undertakings, and The companies have the same financial year.

The provisions of paragraph 1 shall apply mutatis mutandis to companies in which one or more natural or legal persons, legal persons or one of them jointly control the controlling authority within the meaning of Article 12 of Chapter 8 of the Companies Act.

Paragraph 1, which provides for a group, does not apply to a company which, under a separate management, carries out either a passenger vessel business or a cargo vessel business as an independent business entity.

§ 4

Applicability for tonnage tax

The company shall apply for tonnage tax within 3 months of the company's registration. (24/02/90)

The companies referred to in Article 3 shall apply for approval at the same time.

A company that enters into the relationship referred to in Article 3 with a company already authorised for tonnage tax shall apply for approval within 3 months of the date on which the relationship referred to in Article 3 has become established.

§ 5

Tonnage tax period

The tonnage tax period shall start from the beginning of the tax year following the application or, if the company is established after the entry into force of the law, from the beginning of the first fiscal year of the company. In the situations referred to in Article 4 (3), the tonnage tax period shall start from the beginning of the subsequent fiscal year, during which the relationship referred to in Article 3 has become established.

The tonnage tax period ends 10 calendar years after the start of the tonnage tax period or, if the period ends in the course of the fiscal year, at the end of that fiscal year.

If the tonnage tax period of two or more of the related companies referred to in Article 3 has started at different times, the tonnage tax period for all companies shall end at the same time as the tonnage tax regime of the companies ending last. In the case of company mergers, the tonnage tax period of the acquiring company expires at the same time as the tonnage tax periods of the merging companies, which will be the last.

If the acceptance of the company's tonnage tax is withdrawn, the tonnage tax period shall end at the end of the fiscal year during which the withdrawal decision has been taken.

If the company applies for tonnage tax for a new tonnage tax period, the new tonnage tax period will begin immediately after the end of the previous tonnage tax period.

ARTICLE 6 (24/02/90)

Ratio of tonnage tax to income tax

Income from tonnage tax is not subject to tax on income tax. Income tax on income from non-tonnage tax purposes shall be subject to the legislation on income tax.

Income tax incurred before the beginning of the tonnage tax period shall be deducted from the taxable income of the company's income tax, as in the Income Tax Act (1535/1992) Provides.

The company's losses are considered to be subject to income tax, in so far as it is apparent that the losses are incurred in the income tax. In so far as it is clear that losses have been incurred in the activities of the tonnage tax activities, losses shall not be attributed to income tax. In other respects, the losses of each income source are transferred in the same proportion as the valuation of assets under the (1142/2005) The net assets are divided into the company's tonnage tax and income tax. If there are several sources of revenue in the company's taxation, the losses fixed by the source of the income shall be deducted from the taxable income of the company's responsible revenue source.

The tax paid on the taxable income in a foreign country shall not be deducted from the tax payable in Finland.

The company may not deduct from the tax on the taxation of economic income resulting from the introduction of income tax in the tax year preceding the tonnage tax (360/1968) The deletion of Article 30. On the other hand, the company may deduct from such a vessel a writedown that is equivalent to the difference between the ship's purchase price and the difference between the ship's fair value at the start of the tonnage tax period, but not more than Article 30 of the Law on taxing of business income. The calculated amount.

Chapter 2

Taxation of the activities to be taxed

§ 7

Taxation of income from tonnage tax

The proceeds from the Tonnage Tax Act shall mean revenue obtained by:

(1) the carriage of goods and passengers by tonnage tax on board;

(2) the sale on board of goods and services on board for consumption;

(3) activities necessary for the pursuit of the activities referred to in paragraph 1 and related activities, such as the carriage of goods and passengers in the port area included in the price of the transport service referred to in paragraph 1; On board and ship, loading, unloading and related goods, as well as from ticket sales and port terminal operations, as well as administrative and insurance activities related to: Immediately for the carriage of cargo and passengers;

(4) the provision of a tonnage tax to hire with crew members, provided that the leased person uses the ship in operation, which is liable to be taxed on the lease by the lessor;

(5) the transmission of ships, machines, equipment and other movable property used in tonnage tax operations;

(6) due to the temporary overcapacity of the company, for a period not exceeding three years from the rental of the vessel to the hire of a crew, where the proportion of such vessels does not exceed 20 % of its tonnage tax On the gross tonnage of vessels; such income is part of the income of the tonnage tax only to the extent that the rental income is obtained for a maximum of three years during the company's tonnage tax period.

(24/02/90)

The income derived from the taxable activity shall also be regarded as income from carriage outside the port area included in the price of the transport service, provided that the taxable person has purchased the transport from another undertaking. (24/02/90)

The expenditure incurred in obtaining and maintaining the revenue referred to in paragraphs 1 and 2 shall not be deductible.

§ 8 (24/02/90)

A tonnage tax vessel

The tonnage tax shall be carried out mainly in international maritime transport, strategically and commercially derived from Finland, principally for the carriage of cargo or passengers, or for the purpose of towing or pushing international Shipping and used vessels ( Tonnage tax vessel ) with a gross tonnage of 100 or more:

(1) law on improving the competitiveness of maritime transport by the company (1277/2007) Listed in the commercial vessel list referred to in the commercial vessel list, operated or issued by the company to the leased crew and the vessel listed on the merchant vessel list, which the company has taken on board and its crew for a period of at least 12 months and which: Operate;

(2) any vessel owned or unmanned by the company, other than the vessel referred to in paragraph 1, which it is equipped with and operated;

(3) the vessel, other than the vessel, operated by the company and its crew, other than the vessel in which it operates;

4) on the grounds of temporary overcapacity of the company, for a maximum of three years without crew on board, where the part of the vessel assigned to the lease does not exceed 20 % of the gross tonnage of the tonnage tax to be taxed by the company. , taking into account the vessels.

Vessel is considered to be in international maritime transport when it operates between Finnish and foreign ports, between foreign ports or between a foreign port and an open sea, but not where the vessel operates exclusively in the same Between the port of the State.

For the purpose of towing or pushing, a cargo vessel which is a tug or a jobseeker, and which is mainly used for transport, is considered to be a vessel used and used. There is no international maritime transport within the meaning of this Article, in the main proceedings, for the provision of towing or forging operations in ports or for the assistance of motorised vessels.

§ 9 (24/02/90)

Amount of income tax revenue

The amount of the tonnage tax shall be calculated on the basis of the calculation of the net tonnage of the vessel referred to in Article 8, which shall be considered to be equivalent to each 100 tonnes of EUR 0,9 per day up to 1 000 tonnes, 0,7 for 1 000 tonnes In excess of 10 000 tonnes, EUR 0,5 per 10 000 tonnes, up to 25 000 tonnes and EUR 0,2 in excess of 25 000 tonnes.

The amount of the tonnage tax is the percentage of the amount of income calculated in accordance with paragraph 1 of Article 124 (2) of the Income Tax Act.

The tax is also carried out from the days when the vessel is not in circulation.

Chapter 3

Income tax liability for tonnage tax during the tonnage tax period

ARTICLE 10

Tax revenue

The taxation of income from other activities other than tonnage tax shall be subject to the taxation of income tax as provided for in other legislation.

Income tax revenue is included in the other:

(1) disposals and other revenue from movable assets other than those referred to in Article 7 (1) (5);

(2) supplies and other revenue resulting from fixed assets, buildings, shares, shares and other comparable assets; and

3) interest and other income derived from financial assets and other assets.

The revenue referred to in Article 2 (2) (2) and (3) shall be taxable even where the goods have been used in part or in part in the tonnage tax or the financial assets or other assets have accrued from the tonnage tax Activities.

ARTICLE 11

Deductive expenditure

Expenditure and other deductible items resulting from the acquisition and retention of income tax revenue shall be reduced as provided for in the rest of the legislation, with the exceptions mentioned below.

Paragraph 12 provides for a reduction in the cost of purchasing assets.

Interest expense and class losses shall be deductible as part of the share of assets related to non-tonnage tax activities from all assets of the company. The funds are valued at their accounting values.

ARTICLE 12

Reduction of the cost of fixed assets

The fixed assets of the activities to be taxed are fixed assets used exclusively or in part in the tax year in a tonnage tax. The cost of purchasing such assets is not deductible under income tax. However, the supply of goods referred to in Article 10 (2) (2) shall be deducted from the cost of the acquisition, calculated in accordance with Article 14 (2).

The cost of the acquisition of fixed assets other than those referred to in paragraph 1 shall be reduced as laid down elsewhere in the legislation.

Law on the taxation of business income Article 30 of the 360/1968 Shall be calculated separately for the assets referred to in paragraph 1; (balance of expenditure for tonnage tax) And the assets referred to in paragraph 2 (balance of expenditure on income tax). The balance of expenditure to be taxed shall be subject to the provisions of Article 14 (1). The statement of expenditure on income tax is subject to the provisions of Article 30 of the Tax on Economic Income Tax Act.

The fixed assets are transferred from the taxable amount of the company's tonnage tax to income tax, calculated in the manner laid down in Article 14, of the value corresponding to the corresponding value and the income tax to be taxed on the basis of the tonnage tax The value of the income in the income tax.

ARTICLE 13

Sharing of the remnant at the beginning of the tonnage tax period

If, prior to the start of the tonnage tax period, the company has the fixed assets within the meaning of Article 30 of the Law on the taxing of business income tax and income tax, the balance of expenditure shall be divided into tonnage tax The amount of the tonnage tax to be taxed and the amount of the income tax payable. The division is carried out in respect of tonnage tax activities and in the accounts of non-taxable assets held in the accounts of the income tax.

ARTICLE 14

Monitoring of operating assets for tonnage tax during the tonnage tax period

For the purpose of calculating the amount of expenditure to be taxed, the provisions of Article 30 of the Law on the taxing of the economy provide for additions and deductions from the balance of expenditure. Depreciation shall be deducted from the amount corresponding to the ceiling laid down in that paragraph.

For the purposes of calculating the amount of the activity to be taxed as referred to in paragraph 1, a calculated depreciation of the amount corresponding to the amount which could have been reduced in the income tax rate may be calculated.

The company shall provide an annual report on the additions and deductions during the fiscal year of the tax year that has occurred during the tax year, the depreciation and the non-recoverable expenditure and the balance of expenditure, or On the amount of expenditure, without reducing the amount of expenditure, at the end of the tax year.

§ 15 (24/02/90)

The amount of the proceeds of the tonnage tax to be paid up to the maximum amount of revenue and the amount deducted annually

During the transition to tonnage tax, the balance of expenditure referred to in Article 13 of the company shall be divided between each vessel and other fixed assets in proportion to the fair value of these items. The allocation of the balance shall not be taken into account for the acquisition of the vessel referred to in Article 6 (5).

The amount not exceeding the amount of the ship's supply shall be calculated as the difference between the fair value of the vessel and the balance of expenditure shared on board.

The amount of the current fixed assets other than that of the ship's disposal shall be calculated as the difference between the fair values of other commodities and the residual amount of expenditure shared by the current fixed assets.

During the tonnage tax period, the amount of the maximum amount to be read shall be reduced by one ninth per year for each tax year. However, the annual amount deducted may not exceed the annual amount of State aid to the taxable person, taking into account the other aid received by the taxable person. In the tax year, due to the State aid ceiling, the amount of the annual reduction shall be reduced during the tonnage tax period for subsequent tax years, taking into account the maximum amount of State aid. The amount to be deducted within the limits of the annual State aid ceiling is set at the rate of taxation.

However, in calculating the annual deduction referred to in paragraph 4, the amount to be read as taxable income shall not deduct the amount corresponding to the company's income tax during the last five years preceding the start of the tonnage tax period. Depreciation of ships acquired in so far as the depreciation has exceeded the economic depreciation of the asset and has become less commercial activity than the result of activities falling within the scope of this Act.

Article 15a (24/02/90)

Disposal and resale reserve for tonnage tax

The taxable income of the taxable tax year shall consist of the difference between the transfer price and the difference between the amount of expenditure allocated to the vessel in accordance with Article 15 (1), up to the amount corresponding to the amount per ship per vessel, calculated in accordance with Article 15. Quantity.

If the tonnage tax has been acquired during the fiscal year or by means of contract contracts or other reliable means of obtaining a tonnage tax within the fiscal year, or in any other reliable manner, The amount of the tonnage tax may be deducted from its income until the amount of the vessel is to be entered in accordance with Article 1 (1) of the contract ( Repurchase reserve for the vessel ).

The amount corresponding to the repurchase reserve of the vessel shall be counted as taxable income where the tonnage tax obligation does not acquire the time of tonnage tax within the period specified in paragraph 2. The revenue shall be considered as the income of the tax year during which the conditions for the award of the tonnage tax to be taxable may be determined without being met.

If, during the tonnage tax period, a taxable person gives up a vessel which, on the basis of the contract, the taxable person has made at the time of the re-supply of the vessel, the supply of such a vessel shall be counted as income at the part of the ship's supply at the time of delivery. The amount of the maximum amount to be read as a result of the first vessel being surrendered, taking into account the annual reduction calculated under Article 15 (4) and (5). The taxable person shall deduct the resulting result from the calculation of the vessel referred to in paragraph 2, subject to the conditions laid down in paragraph 2.

Article 15b (24/02/90)

Other transfer of assets to be taxed

As a taxable income tax year, the taxable income shall be read up to the amount to be paid up to a maximum of income, calculated in accordance with Article 15, part of Article 15 (1), other than the transfer price obtained from the vessel and other A consideration that exceeds the residual item of expenditure in the light of the disposals occurring during the tonnage tax period.

ARTICLE 16

Market conditions principle

In the case of inter-company transactions between the tonnage tax and the undertaking referred to in Article 3, the conditions to be met between independent parties should be respected. If this has been done, the taxation of the parties must be carried out in the form of taxation, as the market values would have been observed. The same shall apply to transactions between the tonnage tax and any other undertaking, if the other party or the company referred to in Article 3 is in the accounting law of the other party or of the company referred to in Article 3. (136/1997) Of a holding company or associated undertaking.

The tonnage tax obligation shall be notified without delay of the acceptance and entry into force of the tonnage tax to the undertakings referred to in paragraph 1.

The taxable person shall be informed in writing of the pricing principles to be followed in the transactions referred to in paragraph 1.

§ 17

Settlement of revenue and expenditure

The tonnage tax obligation shall separately identify the income of the tonnage tax and the income tax revenue, as well as the related expenditure and other deductions, as well as the assets and liabilities for those activities. In addition, the company shall retain the accounting records referred to in Section 10 of Chapter 2 of the Accounting Act for a period of at least 15 years from the end of the year in which the financial year expired.

In addition, the taxable person shall draw up a statement of the calculation principles to be applied by the company in the allocation of the company's revenue, expenditure and interest in the pursuit of its activities, in respect of the company's tonnage tax and other Between activities.

ARTICLE 18

Reading the calculated rate of interest rate

If, at the end of the fiscal year, the amount of the total balance sheet of the taxable person's balance sheet is less than half the amount of the company's capital account, the taxable income of the tax year shall be counted as the amount obtained by deducting from the amount of equity capital The amount of capital and multiplying the amount thus obtained by the interest rate, which is some of the reference interest rates (1998) Plus one percentage point plus one percentage point.

§ 19 (24/02/90)

§ 19 has been repealed by L 24.2.2012/90 .

§ 20

Merging

The taxable person shall not be considered unravelled in taxation if it is assimilated to another company or two tonnage-bound company by establishing a company eligible for a new tonnage tax, provided that: The conditions laid down in Article 52a of the Law on the Taxation of Business Income are fulfilled. In addition, Articles 52 (b) and 52 h of the Law on the Taxation of Industrial Income are applied. (24/02/90)

The balance of expenditure of the recipient company's tonnage tax and the amount of the income tax payable shall be regarded as the sum of the corresponding expenditure of the merging companies.

By virtue of Article 15 (3) and (4) of the host company, the maximum amount to be read shall be the sum of the amounts referred to in Article 15 (3) and (4) of the taxation of the merging companies, less the income of companies before the merger 15b By the amounts authorised under § 1. (24/02/90)

ARTICLE 21 (24/02/90)

Distribution

The taxable person shall not be deemed to be unravelled if it is divided into tonnage tax obligations, as provided for in Article 52c (1) of the Law on the taxation of business income. In addition, Sections 52 (c) and 52 h of the Law on taxing business are applied.

The balance of expenditure and the balance of expenditure in respect of the activities of the recipient and recipient companies shall be distributed to these companies in the same proportion as the corresponding fixed assets, valued at the value that is not removed in the accounts, Shall be left to the distribution company or transferred to the receiving companies.

On the basis of Article 15 (3) and (4), the revenue of distribution and receiving companies in the form of a maximum legible amount shall be deemed to be amounts obtained by deducting from the amount referred to in Article 15 (3) and (4) of the The amount resulting from the division before distribution under Article 15b, by dividing the amount thus obtained by the distribution and receiving companies in accordance with paragraph 2 of this Article.

§ 22

Company dismantling

As a result of the liquidation of the Tonnage Company, the provisions of Article 24 shall apply. In addition, the taxable amount for the windfall company is subject to the provisions of Article 51d of the Law on Economic Income Tax, which provides for the amounts to be read as a taxable donation by the company.

Paragraph 1 shall also apply to mergers other than those referred to in Article 20 and the division referred to in Article 21.

ARTICLE 23 (24/02/90)

Group grant

In order to give or receive the undertaking of the tonnage tax, the law on the financial assistance shall be governed by the law of the undertaking (825/1986) The tax treatment of the employer and the beneficiary. The group grant shall not exceed the income tax revenue arising from business activities prior to the reduction of the contribution to the group. The received group allowance is always the income of the income tax payable.

Chapter 4

Income tax after termination of duty of duty

§ 24

Income tax on the activities of tonnage tax due to the cancellation of the obligation of the duty of duty

If, in accordance with Article 29, approval of the tonnage tax system is withdrawn, the company shall be subject to the income tax resulting from the tonnage tax resulting from the tonnage tax for the tax years to be applied Provisions of the legislation on income tax and international agreements. The income generated by the taxable income of a company distributed within the meaning of Article 21 is divided into the taxable income of the recipient companies in the same proportion as that of the tonnage tax. Article 21 (2) Of the recipient companies.

If, as a result of Article 5 (3) of the tonnage tax period, the company's tonnage tax period ends at a later date than the beginning of the tonnage tax period within the meaning of Article 5 (2), the income tax shall be limited to the 10 calendar years preceding the end of the tonnage tax period. The tax years ending in the course of time.

In the case of taxation submitted under this section, the company is deemed to have made all the deductions it could have made. The losses incurred by the company before and during the tonnage tax period shall be reduced as in the Income Tax Act (1535/1992) Provides.

The provision of taxation under this article and the increase in the tax are laid down in Article 32.

ARTICLE 25

Company taxation after the end of the tonnage tax period

From the end of the fiscal year following the end of the tonnage tax period, the company's taxation will be carried out in accordance with the provisions on income tax. The income tax deductible is not deductible from the taxable activity, interest or losses that could have been deducted in the company's tax during the tonnage tax period if the company had been taxed at that time. Under the relevant provisions.

For the purpose of calculating the balance of expenditure laid down in Article 30 of the Act on the taxation of business income, the balance of expenditure at the beginning of the tax year referred to in paragraph 1 shall be deemed to be the balance of expenditure of the taxable activity and of the activity of the tonnage tax. At the end of the tonnage tax period. The amount of the re-supply of the vessel referred to in Article 15a of this Act shall be deducted from the balance of expenditure and the amount of the expenditure shall be added in accordance with Articles 15a and 15b. (24/02/90)

At the end of the tonnage tax period other than that referred to in Article 2 (2), the acquisition cost, in the form of non-tonnage tax, shall be deemed to be the cost of the acquisition as referred to in Article 14 (2).

Chapter 5

Approval and withdrawal of approval of the tonnage tax

§ 26

Application for tonnage tax

An application for admission to the tonnage tax may be sought by a written application from the tax administration for the tonnage tax period. (24/02/90)

The application shall be made within the time limit laid down in Article 4. In the situations referred to in Article 5 (5), the application must be submitted before the end of the tonnage tax period.

The application shall contain the necessary information and documentation on the matters affecting the performance of the company and the assessment of the conditions for acceptance of the tonnage tax. At the request of the tax administration, the applicant shall also provide the other relevant information and documentation. (24/02/90)

§ 27

Approval of the tonnage tax

The tax administration accepts that the conditions laid down in Articles 2 and 3 comply with the tonnage tax of a company that fulfils the conditions laid down in Articles 2 and 3. (24/02/90)

The company shall not be eligible for tonnage tax under Article 4 (3) if the arrangement has been initiated to circumvent the provisions of Article 4 (1).

ARTICLE 28 (24/02/90)

Conditions for the validity of the tonnage tax

In addition, in addition to the provisions of Articles 2 and 3, the company shall be required to clarify its income and expenditure as provided for in Article 17 and that the company is not involved in a transaction or arrangement with a view to: Artificially reduce the basis for calculating the income tax, or which, apparently, has been taken for the purpose of freeing the income tax payable.

§ 29

Withdrawal of approval

The tax administration shall withdraw the decision on recognition of tonnage tax if the conditions laid down in Articles 2, 3 and 28 are not met. (24/02/90)

Before withdrawal, the tonnage tax obligation shall be provided with an opportunity to be heard. In addition, an opportunity shall be provided to the tonnage tax authority within a reasonable period of time set by the tax administration to remove the deficiency referred to in paragraph 1. No time limit shall be set if it is apparent that the conditions referred to in paragraph 1 shall not be met. The withdrawal shall also be communicated to the parent company of the company and to the tonnage tax obligations referred to in Article 3. (24/02/90)

If the infringement procedure under Article 28 (1) of the Tonnage Tax Code is planned or is intended to benefit from significant economic benefits, the approval shall be withdrawn, notwithstanding the fact that the tonnage tax obligation under paragraph 2 of this Article Remove the deficiency.

When the acceptance of the tonnage tax is withdrawn or the tonnage tax company is dissolved, the tax administration will remove the company from the list of tonnage tax obligations. (24/02/90)

If the approval of a company is withdrawn from the tonnage tax, the company shall not be redeemed to be bound by the obligation of duty of tonnage before 10 years have elapsed since the beginning of the following year. The same shall apply to the company pursuing the company's activities, in relation to the company referred to in Article 3. (24/02/90)

ARTICLE 30 (24/02/90)

Withdrawal of approval in some cases

If the conditions laid down in Article 3 are not met, the tax administration may leave the company liable for tonnage tax, even if the conditions laid down in Article 3 are not met if the failure to fulfil the conditions is due to the fact that the tax administration has withdrawn someone or some Acceptance by the companies belonging to the group of companies.

Without prejudice to the proportion of the company's tonnage tax to be taxed on the basis of the time or travel of the companies in proportion to the undertakings in accordance with Article 3, the acceptance of the tonnage tax may be waived. After approval of the tonnage tax, on a temporary basis, the extension of the activity exceeds 75 %, but not 80 % if the conditions laid down in Article 2 are otherwise fulfilled. However, the approval shall be withdrawn if the conditions are not fulfilled within a reasonable period set by the tax administration.

Chapter 6

Delivery of taxation and reporting obligations

ARTICLE 31 (24/02/90)

Submission of taxation

If the tonnage tax is withdrawn or the tonnage tax company is terminated, the tax administration shall provide the company's income tax liability for the tax years referred to in Article 32.

Tonnage taxation is provided in accordance with the (188/1995) The tax year referred to in Article 3. The tax procedure, tax adjustment, tax adjustment, tax adjustment, tax adjustment, tax increase, tax increase, the Community interest rate and the consequential change are governed by the tax procedure. Tax collection law applies to the collection, collection and recovery of tonnage tax (2006) .

The amount of the balance of expenditure referred to in Article 13, the amount of the balance referred to in Article 15 (2) and (3) shall be fixed by the tax administration, and the amount to be deducted within the limits of the annual State aid ceiling determined in accordance with Article 15 (4) and (5).

ARTICLE 32 (24/02/90)

Transmission of taxation after withdrawal of approval and liquidation of the company

The taxation referred to in Article 24 shall be transmitted by way of derogation from the rest of the income tax legislation, for all fiscal years falling within the tonnage tax period after the end of the tonnage tax period. The tax ends at the time of the tax administration, but no later than the end of October of the calendar year following the end of the tonnage tax period.

The tax referred to in Article 24 shall be deducted from the amount of tonnage tax paid by the taxable person for the period. The tax thus obtained shall be imposed by 10 % or, if the approval has been withdrawn, on the basis of an infringement of Article 28 of the company or an essential omission of the obligation to declare, by 30 %. If the taxable person proves that the withdrawal of authorisation or the winding-up of the company has taken place for reasons beyond its independence or for compelling reasons, the tax administration may reduce or waive the increase. The interest rate may be reduced or waived, even where acceptance of the tonnage tax obligation is withdrawn following the termination of the company's tonnage tax, and the operation has not continued in another Company.

The rate to be paid shall be the Community interest rate as provided for in the Community interest rate. The Community interest rate shall be calculated from each tax year for which the tax is imposed, from the day following the first date of the tax return.

§ 33

Recovery of tonnage tax

The tonnage tax shall be carried out in advance, where applicable, in accordance with the (1118/1996) Provisions.

§ 34

Duties of reporting on income tax

The taxable person shall be obliged to submit a tax return separately for tonnage tax activities and for income tax, where applicable, on the obligation to declare taxable income from the tax procedure. The law provides.

In addition, the company shall provide the other information necessary for the provision of income tax, as provided for by the Ministerial Decree of the Ministry of Finance.

ARTICLE 35

Information for tonnage tax

The tonnage tax obligation shall provide the information and explanations necessary for the imposition of the tonnage tax, as provided for by the Ministerial Decree of the Ministry of Finance.

The taxable person shall immediately inform the Tax Administration of any changes relevant to the assessment of the conditions of withdrawal referred to in Article 29 (1). (24/02/90)

Chapter 7

Outstanding provisions

§ 36

Monitoring of aid granted under the Tonnage Tax Act (24/02/90)

For the purposes of monitoring the aid granted under this Act, the tax administration shall calculate the tonnage tax rate of tonnage tax in accordance with the applicable law on income tax, as well as international agreements requiring Finland. (24/02/90)

When establishing the calculation, the tonnage tax obligation shall be deemed to have made all the deductions it could not exceed. The cost of purchasing the assets to be taxed shall be deducted in this calculation as provided for in Article 14.

The calculation referred to in this Article shall not be subject to appeal. In the case of taxation within the meaning of Articles 25 or 32, the tax administration may, notwithstanding the provisions of the Law on Tax Procedure or elsewhere in the income tax legislation, derogate from the calculation under this Article. (24/02/90)

ARTICLE 37 (12,12,2005/1147)

The mathematical value of the company's shares

The Law on the valuation of assets (1142/2005) In the calculation of the amount of the net assets of the company and the valuation of assets included in the net assets, the deductions from the assets in respect of the assets eligible for the tonnage tax are considered by Article 36 of this Act; As provided for.

ARTICLE 38 (22/12/98)

Preliminary ruling (

The tax administration may, on written application by the taxable person, give a preliminary ruling under Article 85 of the Tax Code on the application of this law to income tax and tonnage tax. The reference for a preliminary ruling on the application of this law does not apply to the period laid down in Article 85 (2) of the Tax Code. By way of derogation from Article 84 of the Tax Code, the Central Tax Board does not give a preliminary ruling on the application of this law to income tax.

ARTICLE 39

Appeals appeal

The tax administration under this law provides for a change in taxation as provided for by the Law on the Tax Procedure. (24/02/90)

Article 71 of the Law on Tax Procedure provides for an appeal against the decision to approve or withdraw recognition of tonnage tax. The appeal must be treated as a matter of urgency. (22/12/98)

The national court is entitled to appeal to the national court to appeal to the Court for a preliminary ruling. (22/12/98)

ARTICLE 40

Entry into force

This Act shall enter into force at the time of the Council Regulation.

The law shall apply for the first time in the tax year starting from the fiscal year beginning in 2002.

By way of derogation from Article 5 (1), the tonnage tax period shall begin at the beginning of the tax year beginning in 2002, during which the law has entered into force if the company submits an application for it within the time limit laid down in Article 4 (1); and The conditions for acceptance of tonnage tax have been met from the beginning of the tax year.

THEY 234/2001 , VaVM 2/2002, EV 45/2002