Tonnage-Based Flat-Rate Tax Law

Original Language Title: Tonnistoverolaki

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In accordance with the decision of Parliament: Chapter 1 General provisions section 1 of the tonnage-based flat-rate tax taxable in Finland, a limited company engaged in international maritime traffic to be able to choose the tonnistoverotettavan instead of the tonnage of the ships produced by the operation of the taxation of profits based on the tonnage of the tonnage-based flat-rate tax tax for the period as specified in this law.
What this law in Finland generally taxpayer company, applies, mutatis mutandis, to the international sea routes in another Member State of the European Union living in the community, the place in Finland.
Tonnage-based flat-rate tax is carried out in the State.

section 2 of the tax liability of the tonnage tax is liable to pay the company, which is in accordance with the application of this law approved tonnistoverovelvolliseksi.
The duty of the tonnage-based flat-rate tax starts at the beginning of the season and the tonnage-based flat-rate tax will expire at the end of the tonnage-based flat-rate tax.
Tonnage tax to choose the company: 1) actually is derived from Finland;
2) which is engaged in the transport of goods or passengers on board from Finland referred to in article 8 and in Finland the taxable person;
3) that under section 8 of the vessels referred to in paragraph 1, the gross tonnage is not less than 25% and referred to in paragraphs 1 and 3 of the said article with crew of vessels up to 75 in percent of all vessels referred to in article 8 of the gross tonnage;
4) of all the vessels referred to in article 8 of the gross tonnage of not more than 40% of the rest of the State other than the Member State of the European Union, the ship register; and 5) that at least 20% of the gross tonnage of the fleet of the company-owned ships, which the company itself engaged in the carriage of goods or passengers in international maritime transport.
(May 23/90) If the company is in the case referred to in paragraph 3, in relation to one or more of this article in accordance with the conditions which fulfils the requirements of paragraphs 1 and 2, from 3 to 5 of this article shall be calculated according to the referred to in article 3 for all with each other by a relationship within the meaning of the companies on the basis of the total tonnage. (May 23/90), section 3 (May 23/90) the tax liability of Group of the companies Act (624/2006) referred to in article 12 of Chapter 8 of the Group of the company can be tonnistoverovelvollinen only if all of the same group are included in this section 1 of the Act, and section 2 of the companies referred to in paragraph 3 are tonnistoverovelvollisia and the companies have the same fiscal year.
What provides, apply by analogy to categories of companies, where one or more of the natural person, legal person or these, together with the companies Act, Chapter 8 of the control referred to in article 12 of the corresponding control.
What provides the group, does not apply to companies under separate management, which engaged in either the passenger or freighter-ship business business as an independent business as a whole.

section 4 of Tonnistoverovelvolliseksi applications for the company's tonnistoverovelvolliseksi is within 3 months following the registration of the company, seek medical advice. (May 23/90)
In the case referred to in paragraph 3, above, in relation to the application for approval of companies is at the same time.
The company, which will be to the relationship referred to in paragraph 3 of the tonnistoverovelvolliseksi already approved the company's application for approval, within 3 months from the date referred to in paragraph 3 of the relationship has been formed.

section 5 of the tonnage-based flat-rate tax season in the tonnage-based flat-rate tax season starts in the beginning of the first fiscal year following the date the application was made or, if the company has been established since the entry into force of the laws, the company's first tax from the beginning of the year. Section 4, in the circumstances referred to in paragraph 3 of the tonnage-based flat-rate tax season starts from the beginning of the next fiscal year, during which the ratio referred to in paragraph 3 has been formed.
Tonnage-based flat-rate tax season ends with 10 calendar years after the start of the tonnage-based flat-rate tax period or, if that period expires between the end of the tax year, the tax year.
If two or more to each other by a relationship within the meaning of article 3 of the company's tonnage-based flat-rate tax season has begun at different times, all of the tonnage-based flat-rate tax of the companies expire at the same time as the tonnage-based flat-rate tax of the companies, which ends with the last. The event of the merger of the companies receiving the company's tonnage-based flat-rate tax will expire at the same time as the tonnage-based flat-rate tax of the merging companies, which ends with the last.
If accreditation is withdrawn, the tonnage-based flat-rate tax of the company's tonnistoverovelvolliseksi season ends with the end of the tax year during which the decision to withdraw has been taken.
If the company gets a new tonnage-based flat-rate tax for the period tonnistoverovelvolliseksi, the new tonnage-based flat-rate tax period begins immediately after the end of the season the previous tonnage-based flat-rate tax.

section 6 (May 23/90) on the activities of the income tax Tonnistoverotettavasta tax ratio of Tonnage income is not taxable for income tax. Tonnistoverovelvollisen the activities of the income tax other than the tonnistoverotettavasta shall apply to income tax legislation.
Before the start of the tonnage-based flat-rate tax period shall be deducted from the company's tuloverotettavan born tuloverotettavan losses in taxable income, as the operation of the income tax Act (1535/1992).
The company's losses will be considered to the extent that the activities of tuloverotettavaan, it is obvious that the losses are incurred tuloverotettavassa in action. To the extent that it is obvious that the losses incurred in the operation of the activities of the tonnistoverotettavaan, the losses in respect of income tax. For the rest, each source of income losses are transferred to the same extent as the valuation of assets for tax purposes Act (11/2005) within the meaning of Chapter 2 of the net worth of the company is divided into tonnistoverotettavaan and tuloverotettavaan. If you have multiple sources of income of the company for tax purposes, the income source of the losses are deducted from the taxable income of the corresponding input source.
Tonnistoverotettavasta activities resulting in a foreign State, run the tax shall not be deducted from the tax credit in Finland.
The company does not lead to a reduction in the personal income tax in the tax year preceding the tonnage-based flat-rate tax via the käyttöönottamastaan ship, as income from business activities tax (360/1968) in accordance with section 30 of the removal. Instead, the company shall be entitled to deduct from the income tax on such a vessel, which is equivalent to the purchase price of the vessel and the tonnage-based flat-rate tax at the beginning of the season to the difference between the fair value of the vessel, the law on the taxation of business income to a maximum of 30 according to the calculated amount of the article.
Chapter 2 section 7 of the Tonnistoverotettavan activity Tonnistoverotettavasta activities the activities of the revenue from the tax Tonnistoverotettavasta income means income, which may be: 1) the carriage of goods and passengers by tonnistoverotettavalla on board;
2. the sale of goods and services) on board for consumption on board;
3) the company's pursuit of the activities referred to in paragraph 1, the essential and closely linked to related activities, as referred to in paragraph 1, a shuttle service to the transportation of cargo and passengers that is included in the price of the port area of the ship and the vessel, loading, discharging of the goods and the related goods, from their temporary storage as well as ticket sales and port terminal operations, as well as on the functioning of the administrative operation and insurance, which are directly related to the cargo and passenger transport;
4 adoption of the ship with crew) tonnistoverotettavan rent, provided that the lessee to use the platform in action, which should be tonnistoverotettavaa by the lessor;
the operation of the ships, 5) tonnistoverotettavassa, machinery, equipment and other Moveable assets to compare them.
because of the company's temporary overcapacity, 6) for up to three years without a crew hired by the ship's claim for rental when the proportion of such leased vessels does not exceed 20% of the gross tonnage of ships of the company's tonnistoverotettavien; This type of rental income is the income of the tonnistoverotettavan activities only to the extent that the rental income is not more than three years, the tonnage-based flat-rate tax of the company during the period.
(May 23/90) The activities of Tonnistoverotettavasta are given for input is also a shuttle service to the Harbour that is included in the price of transport from outside the region, if tonnistoverovelvollinen has bought a shuttle service from another company. (May 23/90)
The revenue referred to in paragraphs (1) and (2) of the expenditure on the acquisition and the retention of the result are not tax deductible.

section 8 (May 23/90) the tonnage tax is carried out the following main Tonnistoverotettava ship engaged in international maritime traffic, strategically and commercially in Finland, mainly derived from the carriage of passengers or cargo, or hinaamiseen or pusher of international maritime traffic and ships (tonnistoverotettava), with a gross tonnage of at least 100:1) to the company, owned by the development of the competitiveness of marine vessels (1277/2007) the list referred to in the trade-marked with the ship, which it operates or that the company has made the list of the wet lease rentals and a merchant vessel flagged ship the company has taken over the lease with crew for at least 12 months and in which it operates;
the company, owned by 2) or without a crew hired by the vessel referred to in paragraph 1, other than that it equipped and in which it operates;

3) company with crew in, other than a ship referred to in paragraph 1, by which it operates;
because of the company's temporary overcapacity, 4) for up to three years without a crew hired by the ship when the leased the ship does not exceed 20% of the company's share of the gross tonnage of the tonnistoverotettavien referred to in this paragraph shall be, taking into account the other vessels.
The ship shall be deemed to be engaged in international maritime traffic, when it operated between Finnish and foreign port, sailing between foreign ports or between a foreign port and offshore, is not, however, if the ship operates exclusively between the two in the same State.
Hinaamiseen and used for the purposes of an Athenian trireme, kept or pushing a cargo ship which is a tug or a pusher and that mainly is used for driving. The main ports are run for towing or assistance for power-driven vessels in the port of työntämis operations or are not referred to in this article to international maritime traffic.

section 9 (May 23/90) the amount of the tax shall be calculated on the amount of Tonnage income Tonnistoverotettavan 8 the net tonnage of the vessel referred to in article on the basis of the defendant's constructed in such a way that the income will be considered for every 100 tons of 0.9 euro per day per 1 000 tonnes, in excess of 1 000 tonnes of 0.7 EUR 10 000 tonnes, in excess of 10 000 tonnes of 0.5 EUR 25 000 tonnes and in excess of 0.2 EUR 25 000 tonnes.
Tonnage tax is the income tax Act, section 124 of the Act, the percentage laid down in the corresponding Community tax within the meaning of subparagraph (1) of the amount of the calculated income.
The tax will be from those days on which a vessel is out of service.
Chapter 3 Tonnistoverovelvollisen income taxes during the period, section 10 of the tonnage-based flat-rate tax taxable income Tonnistoverovelvollisen other than the operation of the taxation revenue of tonnistoverotettavasta, shall apply to the taxation of income in other legislation.
Tuloverotettavia income are, inter alia: 1) other than paragraph 7(1) of the movable fixed assets referred to in paragraph 5 of the supply the prices obtained and other revenue;
2) immovable property, property, shares, and the rest of the unauthorised disposal of assets received from the prices and other revenue; as well as 3) financial assets and other receivables interest and other income.
Paragraph (2) of the revenue referred to in paragraphs 2 and 3 are subject to the tax, even when the goods have been used in whole or in part, or the operation of financial asset or tonnistoverotettavassa other receivables accrued tonnistoverotettavasta.

Article 11 of the deductible expenses and expenses resulting from the retention of income Tuloverotettavien and the other their deductible items shall be deducted as the rest of the law, except as set forth below.
The acquisition cost of the fixed asset in the reduction provided for in article 12.
Interest and exchange losses is deductible, that part of the tonnistoverotettavaan, which is equivalent to the proportion of the funds for any purpose other than the operation of all of the company's assets. The assets are valued at their accounting values.

Article 12 of the acquisition cost of the fixed asset to the reduction of the use of the property of the Tonnistoverotettavan operation of the fixed asset that is used in the fiscal year concerned, as all or part of their tonnistoverotettavassa. The cost of the acquisition of such property is not income tax deductible. Section 10 (2) of the supply of goods referred to in paragraph 2, however, the price will be reduced by 14, subsection 2, the amount calculated in accordance with the acquisition without deleting.
Other than the cost of the fixed assets referred to in paragraph 1 shall be reduced by the way the rest of the legislation.
Income tax Act (360/1968) the use of the property referred to in section 30 of the declining balance shall be calculated separately in respect of the property referred to in subparagraph (1) (tonnistoverotettavan activity declining balance), and in respect of the property referred to in paragraph 2 (tuloverotettavan activity declining). Tonnistoverotettavan the operation of section 14 of the residue of expenditure, shall apply to the States. Tuloverotettavan operation of the residual expenditure of taxation on income from business activities shall apply to the extent that the law provides in article 30.
The activities of the company's fixed assets will be transferred to tonnistoverotettavasta tuloverotettavaan in the manner provided for in section 14, in the activities of the calculated the cost of the value of the corresponding to the part of the deleting and tuloverotettavasta activities the activities of the income tax on the value of the tonnistoverotettavaan without removing the.

the balance of the distribution of expenditure article 13 of the tonnage-based flat-rate tax at the beginning of the period where there is prior to the start of the tonnage-based flat-rate tax for the period, as well as the activities of the tonnistoverotettavaan of the tuloverotettavaan of the law on the taxation of income from business activities in the use of the property referred to in section 30, declining tonnage tax will be distributed with the advent of tonnistoverotettavan tuloverotettavan activity activity expenditure to the residue and residue of expenditure. The allocation is made to the activities of the tonnistoverotettavaan and tuloverotettavaan of fixed assets accounting in relation to the acquisition of deleting.

the operation of section 14 of the Tonnistoverotettavan during the period of the asset tracking Tonnistoverotettavan operation of the tonnage-based flat-rate tax in calculating the balance of expenditure in compliance with the law on the taxation of business income, what section 30 provides for additions to the residue of expenditure and reductions. The form shall be reduced by an amount which corresponds to the maximum amount laid down in the said law of depreciation.
Other than the action referred to in subparagraph (1) tonnistoverotettavan verovuosittain deferred depreciation fixed assets are the subject of, respectively, which corresponds to the amount of income tax, which could have been up to.
The company will be an annual report on the use of the property during the tax year, the tax year during the tonnistoverotettavan additions and deductions, depreciation, as well as of the supply expenditure and without spending the rest of the amount of the tax or spending the rest of the amount at the end of the year, without deduction.

section 15 (May 23/90) the disposal of a fixed asset to a maximum of Tonnistoverotettavan income each year, reduce the number of read and part of the Tonnage tax in the transition of the company's tonnistoverotettavan activities referred to in article 13 of the declining-balance will be distributed on each ship, as well as other expenditure between these items of fixed assets belonging to the residual interest in the fair values of the relationship. The residue of expenditure the allocation does not take into account the cost of the acquisition of a ship referred to in paragraph 5.
The transfer of the ship does not exceed the amount of the fair value of the vessel, shall be calculated as income to be read and shared the balance of expenditure as distinct from the ship.
The rest of the transfer of the vessel up to the current use of the property other than as income to be read to calculate the number of the rest of the current fixed assets the fair values of the assets and the rest of the current difference between the balance of the shared fixed assets expenditure.
Maximum income may be deducted from the tonnage-based flat-rate tax during the period taken for the tax year for each one a ninth already. Each year, the amount to be deducted shall not exceed the annual maximum amount of the taxable person, the taxable person of State aid received by other aid. The maximum amount of State aid in the fiscal year concerned, without deduction of the annual reduction of the number of remaining moves to the tonnage-based flat-rate tax is to be reduced for the period during the following fiscal years, taking into account the annual maximum amount of the State aid. Within the limits of the annual maximum amount of State aid to be deducted from the amount of which is fixed on the tax on delivery.
The calculation of the annual reduction referred to in paragraph 4 of the above taxable income may be deducted from the amount of does not, however, who is responsible for the company's income tax in the five most recent years prior to the beginning of the period to which the tonnage-based flat-rate tax amortisation of vessels to the extent that the decrease in the economic value of the asset, depreciation is exceeded and become reduced in other commercial activities within the scope of this law, the activities of the of the resulting product.

15 (a) in the section (May 23/90) Tonnistoverotettavan delivery of the ship, and jälleenhankintavaraus Taxpayer tax year taxable income shall be counted against the price and delivery of the ship to the ship, in accordance with paragraph 1 of article 15 of the difference between the balance of expenditure up to the amount of the share, which corresponds to article 15, the maximum number of individual quota calculated as income for the reading.
If, during the tax year, or was acquired tonnistoverovelvollinen indicates the binding order by contractual or any other in a reliable manner that it intends to buy three for release over the next year the activities of the tonnistoverovelvollinen of the tonnistoverotettavaan of the ship, shall be entitled to deduct from income the cost of the ship to the same amount as income under paragraph 1, up to the amount of reading (the ship's reserves).
The ship jälleenhankintavarausta the corresponding amount shall be counted as taxable income, if tonnistoverovelvollinen does not get the amount of time specified in paragraph 2, the activities of the ship tonnistoverotettavaan. The income of the fiscal year as revenue, during which the conditions for the award of the tonnistoverotettavan operation of the payment, it can be said the leftover.

If the taxable person to dispose of the ship during the period of the tonnage-based flat-rate tax on the basis of the taxable person, the purchase is made, the transfer of such a vessel, the vessel's payment, shall be counted as income for that part of the ship at the time of delivery, which should have been left up to the amount of the income of the transferred the ship on the first, in light of section 15 of the 4 and 5, the annual deduction. The taxable person shall be entitled to reduce the resulting payment of a ship referred to in paragraph 2 under the conditions laid down in subparagraph 2.

Article 15 (b) (May 23/90) to the rest of the tonnistoverotettavan disposal of operating assets of the taxpayer of the tax year taxable income shall be counted according to article 15 of the calculated maximum up to the amount of that portion of the income of certain species of section 15: (1) the use of the property referred to in the rest of the year as the price of the transfer has been received and the rest of the ship, at a price that exceeds the remaining balance of the tonnage-based flat-rate tax of expenditure during the period, taking into account the transfers that have occurred.

section 16 of the market principle of Tonnistoverovelvollisen and in the case referred to in paragraph 3, in relation to the business of the company shall comply with the criteria that would be independent of the parties, between the observed. If this is a repeat, proceed according to the parties ' tax is deducted for tax purposes as well as market values have been complied with. The same applies to the tonnistoverovelvollisen and the rest of the transactions between the company, if one of the parties or in the case referred to in paragraph 3, in relation to the other party, or in the case referred to in section 3 of the Act in relation to the company's General Ledger (1336/1997) a participating interest within the meaning of the company or by an associated company.
Tonnistoverovelvollisen shall, without delay, inform the adoption and the entry into force of the adoption of the tonnistoverovelvolliseksi of the time to the case referred to in paragraph 1 in relation to the undertakings.
Tonnistoverovelvollisen shall draw up a written report referred to in subparagraph (1) to be kept up to date, in the context of commercial transactions, the pricing principles to be followed in.

section 17 of the income and expenditure of Tonnistoverovelvollisen must be resolved separately to determine the tonnistoverotettavasta of the revenue and expenditure and revenues, as well as the tuloverotettavat other deductions as well as the assets and liabilities of the said activities are directed. The company must also be kept in the accounting Act, Chapter 2, section 10 of the said law, the meaning of the meaning of the accounting data for at least 15 years from the end of the year in which the fiscal year is closed.
In addition, a review of the calculation of the Tonnistoverovelvollisen of the company comply with the principles of the company's revenue, subject to the allocation of costs and activities of interest to the company's tonnistoverotettavan and other activities.

section 18 of the Deferred interest income the amount of off-balance-sheet debt to read If tonnistoverovelvollisen at the end of the tax year is less than half of the company's off-balance-sheet equity in the amount of the tax year taxable income shall be counted against the amount of the costs which would be incurred on behalf of the amount of the debt amount of equity and multiplying the amount thus obtained by the rate per cent, which is the number of the reference interest rates (996/1998) for base rate plus one percentage point.

section 19 (May 23/90) section 19 is repealed by L:lla, May 23/90.

section 20 of the merger of the Tonnistoverovelvollisen shall be deemed not to reverse tax, if it merges with another company or in the company of two tonnistoverovelvolliseen tonnistoverovelvollista blends by setting up a new company to be approved, tonnistoverovelvolliseksi, provided that the income tax Act, section 52 (a) the conditions laid down in the merger. Of the merging companies shall apply in addition to the income tax Act, section 52 52 (b) and (h). (May 23/90)
The host of the company's operation of the expenditure as mere "dross" and tuloverotettavan activity tonnistoverotettavan the expenditure as mere "dross" is considered for the purposes of the expenditure corresponding to the remnants of the merging companies.
The host of the company's income, section 15, of the 3 and 4 under a maximum of the amount of the tax is to be read as set out in section 15 of the merging companies, of the total of the amounts referred to in paragraph 3 and 4, the net income of the companies before the merger pursuant to article 15 (b) luetuilla. (May 23/90) section 21 (May 23/90) the distribution of the Tonnistoverovelvollisen shall be deemed not to reverse tax, if it is divided into tonnistoverovelvollisiksi in the form of a law on the taxation of business income to the 52 (c) of section 1 of the Act provides. In addition to the taxation of income from business activities shall apply to the Division of the Law 52 (c) and article 52 (h).
Divided and the recipient companies and tuloverotettavan activity tonnistoverotettavan activity declining-balance are divided into these companies in the same proportion as the corresponding fixed asset, valued in the accounts to the value of jakautuvalle, the company will remove or move to the host companies.
Being divided and the recipient companies as income, section 15, of the 3 and 4 in quantities of not more than legible under paragraph is considered, which is obtained by the company being divided for tax purposes laid down in article 15 of the amount referred to in paragraph 3 and 4 of the company's income before the Division 15 (b) of the number of read and dividing the amount thus obtained by the jakautuvalle and the host companies, in relation to this article.

section 22 of the Tonnistoverovelvollisen in the event of liquidation of the company's dissolution, shall apply to the section 24 provides. Reverse the company's tax for the taxation of income from business activities shall apply to the addition to the Act in section 51 (d) provides for the reversal of the supply price for the support of the company's taxable amounts.
What the first paragraph shall also apply to the rest of the as, as referred to in article 20 of the merging companies and the distribution referred to in article 21.

section 23 (May 23/90) group Tonnistoverovelvollisen to give or to receive a subsidy for tax purposes on the law applicable to the performance of the Group (825/1986) the originator and the beneficiary for tax purposes. Group transfer, shall not exceed the performance of the business functioning which result from a reduction in the subsidy before the Group tuloverotettavan. Group contributions received is always saajansa tuloverotettavan activity.
Chapter 4 income taxes after the end of the tonnage-based flat-rate tax liability under section 24 of the Tonnistoverotettavan operation of the tonnage-based flat-rate tax on income tax obligation, following cancellation of the adoption, if in accordance with section 29 of the tonnistoverovelvolliseksi will be cancelled, the company provides for the operation of the income tax tonnistoverotettavan income, in accordance with the tonnage-based flat-rate tax for the period from fiscal years verotuksissa provided the provisions of the income tax Act, and applicable international conventions. When determining the income tax within the meaning of section 21 of the Act to have been divided up the company's operations generated by the tonnistoverotettavan to be taxable income shall be distributed separately to the recipient companies to the same extent as the tonnistoverotettavan activity declining-balance has shifted under article 21 of the host companies.
If the company's tonnage-based flat-rate tax season 5 due to the third paragraph of article 5 of the end later than the point in time referred to in paragraph 2 of the tonnage-based flat-rate tax, income tax provides for the start of the season up to the end of the period prior to the ten tonnage-based flat-rate tax in the course of a calendar year for the fiscal years.
The company verotuksissa submitted pursuant to this section shall be deemed to have prosecuted all the cuts, which it should have been able to do that. Through the company before and during the tonnage-based flat-rate tax losses will be reduced by the income tax Act (1535/1992).
In accordance with this section and the increase in the tax on the tax provided for in article 32.

section 25 of the tonnage-based flat-rate tax of the company's fiscal year end of the tonnage-based flat-rate tax for the period after the end of the fiscal year following the date of the beginning of the company in accordance with the provisions of the income tax is. Income tax deductible are not functioning due to expenditure, interest rates, and not tonnistoverotettavasta, that the company should be to reduce the tonnage-based flat-rate tax during the period, if the company had been taxed at that time pursuant to the provisions of the income tax.
The law on the taxation of business income in the residue of expenditure provided for in section 30 of the calculation of the tax expenditure as mere "dross" referred to in subsection 1, the beginning of the year the balance of expenditure and operation of the tonnistoverotettavan shall be considered tuloverotettavan the operation of the balance of the amount of expenditure at the end of the tonnage-based flat-rate tax. 15 (a) of this law shall be reduced by spending the rest of the vessel to which the payment amount and the cost is 15 (a) and 15 (b) of the income amount of the read. (May 23/90)
Other than the 2 at the end of the period referred to in subsection tonnistoverotettavaan, the activities of the tonnage-based flat-rate tax of as deemed cost for an item of property, plant and poistamattomana are considered within the meaning of section 14 (2) of the calculated the cost of the acquisition.
Chapter 5 section 26 of the Tonnistoverovelvolliseksi the acceptance and withdrawal of the approval is requested by an application to retrieve the Tonnistoverovelvolliseksi Tonnistoverovelvolliseksi the tonnage-based flat-rate tax for the period. (May 23/90)
The application shall be made within the time limit laid down in article 4. Section 5 (5) in the circumstances referred to in the application for approval before the end of the period covered by the tonnage-based flat-rate tax.

The application shall contain the necessary information and documents to the company's activities and the assessment of the facts, the conditions for the adoption of the tonnistoverovelvolliseksi. At the request of the applicant, the tax administration shall be in addition to the other to resolve the matter with the necessary information and documents. (May 23/90) article 27 of the approval of the tax authorities shall adopt the Tonnistoverovelvolliseksi 2 and 3 of the tonnistoverovelvolliseksi of the company comply with the conditions laid down in the face of a tonnistoverovelvollisten and mark it on the list. (May 23/90)
The company has not accepted article 4 of the tonnistoverovelvolliseksi in the situations referred to in article 4, if the arrangement has been taken: in order to circumvent the provisions of the paragraph.

section 28 (May 23/90) the tonnage-based flat-rate tax obligation the conditions of validity, the validity of the tonnage-based flat-rate tax obligation is subject to sections 2 and 3, in addition to that provided for in the company to figure out its revenue and expenditure as provided for in article 17 and that the company is not involved in the transaction or arrangement, which is designed to artificially reduce the calculation basis of income or tonnistoverotettavan that has been taken, apparently for the purpose of credit income tax vapauduttaisiin.

section 29 of the withdrawal of the tax administration shall withdraw the tonnistoverovelvolliseksi decision, if (2), (3) and the conditions set out in section 28 of the Act are not met. (May 23/90)
Before the cancellation, tonnistoverovelvolliselle must be reserved an opportunity to be heard. Tonnistoverovelvolliselle is also the deadline set by the tax administration, be given an opportunity within a reasonable period of time to remove the lack of as referred to in sub-section 1. The time limit cannot be set if it is quite obvious that the conditions referred to in subparagraph (1) are not going to be satisfied. Also the parent company of the company must be informed about the cancellation and the company in the case referred to in paragraph 3, in relation to the tonnistoverovelvollisille. (May 23/90)
If the tonnistoverovelvollisen article 28, paragraph 1, which is planned or has the desired substantial economic benefits, acceptance shall be revoked, despite the fact that, in accordance with paragraph 2 of this article on the tonnistoverovelvollinen.
When the tonnistoverovelvolliseksi or tonnistoverovelvollinen of the company liquidation, approval shall be withdrawn for a tax administration to remove the company's tonnistoverovelvollisten list. (May 23/90)
If the adoption of the tonnistoverovelvolliseksi of the company shall be cancelled, the company cannot be accepted over a period of 10 years from the tonnistoverovelvolliseksi before the withdrawal from the beginning of the following year. The same applies to the company's operations on a service which constitutes, in the case referred to in paragraph 3, in relation to the company. (May 23/90) in section 30 (May 23/90), the failure, in some cases, the adoption fee for non tax administration may leave the company, while the adoption of the tonnistoverovelvolliseksi 3, the requirements laid down in article are not met, if none of the conditions is due to the fact that the tax administration has been withdrawn by someone or some group of companies tonnistoverovelvolliseksi.
Tonnistoverovelvolliseksi may be left to withdraw its derogation from article 3 of the company's or group's companies in proportion to the time-or matkaperusteisesti in the proportion of companies tonnistoverotettavasta by ships, tonnage as a result of the extension of the activities after the adoption of the temporary tonnistoverovelvolliseksi to exceed the 75% to 80%, but does not, however, if the conditions laid down in article 2 would otherwise have been met. Approval, however, is to be withdrawn if the conditions are not met by the deadline set by the tax authorities within a reasonable period of time.
Chapter 6 and article 31 of the Tax obligation (May 23/90) the delivery of the tax if the tonnistoverovelvolliseksi or tonnistoverotettava of the company liquidation, approval shall be withdrawn for a tax administration to deliver the company's income tax from the tax referred to in article 32.
Tonnage tax is provided on the procedure for amending the law of taxation (1558/1995) referred to in paragraph 3 of the fiscal year. The end of the tax, tax, tax, tax, tax, tax adjustment will increase the Community interest and the law on tax procedure shall apply to the seurannaismuutokseen. Tonnage tax collection, the law applicable to the recovery and restoration of the collection (609/2005).
The tax administration establish the amount of the expenditure referred to in the remainder of section, section 15 (2) and (3) the amount of the maximum income that can be read and calculated according to article 15, paragraph 4 and 5 of the annual maximum amount of the aid, within the limits of the State, according to a ranking based on the amount to be deducted.

Article 32 (May 23/90) the dissolution of the company Taxation communication of withdrawal and after the above, paragraph 24, is by way of derogation from the rest of the income tax legislation, all the tonnage-based flat-rate tax in the period from fiscal years after the end of the tonnage-based flat-rate tax for the period. The due time designated by the tax administration, the tax will end, however, no later than the end of the following calendar year, the tonnage-based flat-rate tax by the end of October.
The first 24 of the tax shall be deducted from the taxable person referred to in section by the tonnage corresponding to the amount of the tax. The resulting tax be imposed on the plus 10% or, if the authorisation has been withdrawn in accordance with § 28 of the company's article or in the said proceeding with the notification obligation referred to in fundamental omission by 30%. If the taxable person proves that tonnistoverovelvolliseksi withdrawal or winding-up of independent or for compelling reasons, the tax administration may reduce the increase or not link it at all not to. The increase may be reduced or it can be left without even when tonnistoverovelvolliseksi approval shall be withdrawn as a result of that the company has stopped the activity and operation of the tonnistoverotettavan not been extended to another company.
The interest rate on the tax payable shall be carried out in the community as community use. The Community interest is calculated for each tax year for which the tax, the tax return from the first to the last day following the date on which the tax is due.

the tonnage tax, withholding tax article 33 carrying tonnage-based flat-rate tax is carried out in accordance with the income tax law on the collection of the advance, where applicable (1118/1996).

34 section income tax obligation on the Tonnistoverovelvollinen is required to provide the tax return separately, in accordance with the tonnistoverotettavasta and tuloverotettavasta activities, mutatis mutandis, to the obligation of the income tax, what the tax procedure law.
The company shall also provide other information necessary for the provision of income tax and report it, according to the Ministry of finance, the regulation lays down.

the information to be provided for tax purposes under section 35, the tonnage shall be the tonnage tax Tonnistoverovelvollisen for the necessary information and explanations, as the Ministry of finance, the regulation lays down.
Tonnistoverovelvollisen shall, without delay, inform the tax administration referred to in paragraph 1 of article 29 of the right of withdrawal for the assessment of the conditions of the relevant changes. (May 23/90) in Chapter 7 miscellaneous provisions article 36 on the basis of the aid granted on the tonnage-based flat-rate tax law (May 23/90) on the basis of this law, for the monitoring of aid granted to the tax administration in accordance with the tonnistoverovelvollisen tonnistoverotettavan calculates the operating result, mutatis mutandis, to the law on income tax, as well as the obligations of international treaties in Finland. (May 23/90)
In drawing up the tonnistoverovelvollisen calculation shall be deemed to have all of those reductions, which it would be more than able to reduce. Tonnistoverotettavan operation of the asset acquisition costs from this statement in the manner provided for in article 14.
In the calculation referred to in this article is not subject to appeal. When transmitting the 25 or the tax referred to in article 32 of the tax administration may notwithstanding the provisions of the law on tax procedure, or in the rest of the income tax Act provides for the calculation in accordance with this section, to depart from. (May 23/90), section 37 (on 22 December 2005/11), the value of the company's shares, the valuation of assets for tax purposes of the law of mathematical (11/2005) of the net assets of the company within the meaning of Chapter 2 of the calculation of the amount of the valuation of the assets and the net assets shall be considered as having been carried out in the tonnistoverotettavaan of the assets of funds provided for in article 36 of this law.

38 section (21.12.2012 read/893) for a preliminary ruling from the tax administration may, upon request, information on the taxation of a taxable person the written procedure in accordance with the law on the interpretation of article 85 of this law on the application of the income tax and the tonnage tax. The application of this law shall not apply to the advance on the solution to the taxation Procedure Act, section 85 of the time limit laid down in paragraph 2. By way of derogation from the law on tax procedure 84 provides the central tax Board does not give a preliminary ruling on the application of the income tax law.

Article 39 the appeal of the tax administration in the event of an appeal under this Act to provide the tax as the tax procedure law. (May 23/90)

Appeal the decision, which applies to the withdrawal of the approval or the approval of the tonnistoverovelvolliseksi, provided for in article 71 of the law on tax procedure, e. The complaint is to be dealt with as a matter of urgency. (21.12.2012 read/893)
A preliminary solution may be appealed by the taxation proceedings Act provides in article 85 (a). (21.12.2012 read/893) section 40 of the Act shall enter into force on the date of entry into force of This state at the time of the Council decreed.
The law shall apply for the first time in the calendar year 2002 for the fiscal year for tax purposes.
Article 5 of the tonnage-based flat-rate tax season starts from the beginning of the tax year 2002, by way of derogation from the beginning of the year, during which the law has come into force, if the requirement of section 4 of the company put it: (1) within the prescribed period, the conditions for the approval of the application, and on the tonnistoverovelvolliseksi are completed under the tax from the beginning of the year.
THEY'RE 234/2001, Staub 2/2002, the entry into force of acts 45/2002 EV and application: reference/723: this law shall enter into force on the 15th day of August, 2004.
The law shall apply for the first time in the year 2005, for tax purposes.
THEY'RE 92/2004 12/2004, Staub, EV 117/2004 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 144/2005, Staub 44/2005/218/2005 of 21 December 2007, EV 1283: this law shall enter into force at the time of the Council of State decreed.
Before the entry into force of this law may be to take the measures needed to implement the law.
THEY'RE 115/2007, Kouba 13/2007, EV 111/2007 on 22 December 2009/12: this law shall enter into force at the time of the Council of State decreed.
This law is repealed by L:lla, May 23/91, which is valid until March 1, 2012.
The law shall apply for the first time in the calendar year 2010 for the fiscal year for tax purposes.
By way of derogation from article 4 (1) of the Act provides, in section 4 of the company's application for the approval of tonnistoverovelvolliseksi (3) subject to the provisions of this Act, the 48 months after the entry into force.
By way of derogation from article 5 (1) of the Act provides, the tonnage-based flat-rate tax season can start in 2010, the tax of the beginning of the year, the current, during which this law has entered into force, if the conditions for the approval of tonnistoverovelvolliseksi have been complied with for the tax from the beginning of the year.
THEY'RE 231/2009, Staub 41/2009 2009-11 June 2010, the EV 220/509: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010 may 23, 2010-37 of the EV/90: this law shall enter into force on 1 March 2012.
The law shall apply for the first time in the calendar year 2011 for the fiscal year for tax purposes.
The company can apply for 4 except as provided in section tonnistoverovelvolliseksi, no later than 31 December 2014, notwithstanding the provisions of section 4 (1) of the Act provides.
By way of derogation from article 5 (1), on application by the tonnage-based flat-rate tax season can start in 2011 and 2012 tax that began in the beginning of the year, provided that the conditions for the approval of tonnistoverovelvolliseksi have been completed since the beginning of the year of the tax and the person liable to provide the necessary information on the activities and operation of the tonnistoverotettavasta tuloverotettavasta for the calculation of tonnage taxes and income in accordance with the provisions of the income tax.
Tonnage-based flat-rate tax in the tax year in 2011 and 2012 to have started from scratch requires that the taxable person has made an application within three months from the date of entry into force of the law.
THEY 151/1/2012, 2011, Staub EV 3/2012, May 23/91: this law shall enter into force on 1 March 2012.
THEY 151/1/2012, 2011, Staub EV 3/2012 21.12.2012 read/893: this law shall enter into force on 1 January 2013.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012

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