Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
The use of the railway network shall be subject to tax by the State according to the provisions of this Act.
For the purposes of this law:
(1) Line network Railway line (198/2003) The network referred to in paragraph 2;
(2) Railway undertaking The railway undertaking referred to in Article 2 (1) of the Railway Code;
(3) Passenger transport In the railway transport (1920/2000) The carriage of passengers, hand luggage and luggage by railway rolling stock;
(4) Freight transport The carriage of goods under the railway carriage on railway vehicles;
(5) Train-km Distance travelled from a full distance travelled by train;
(6) Gross tonne-kilometre The total weight of the train's total weight multiplied by train kilometres;
(7) Tax period Calendar month.
The Transport Agency, which may adopt more detailed rules on the tax procedure, the accounting system and the tax declaration, is responsible for the transmission and control of taxation.
The obligation to pay tax is a railway undertaking.
The amount of the tax is 0,01 cents per tonne-kilometre in passenger transport and locomotives, 0.05 cents per tonne of gross tonnage and diesel in the case of diesel, and 0,1 cent per tonne of gross tonne-kilometre.
In addition to the provisions of paragraph 1 relating to the amount of rail tax, the use of an investment tax on the use of Kerava-Lahti, the amount of which is in the carriage of passengers and goods, and in the locomotives of locomotives, 0,5 cent of the gross tonne-kilometre.
By way of derogation from paragraph 1, for the years 2015 to 2017, the tax will not be levied on electric or diesel-driven goods transport.
§ 5 is L 1215/2014 For the period from 1 January 2015 to 31 December 2017. The previous wording reads:
The amount of the tax is 0,01 cents per tonne-kilometre in passenger transport and locomotives, 0.05 cents per tonne of gross tonnage and diesel in the case of diesel, and 0,1 cent per tonne of gross tonne-kilometre.
In addition to the provisions of paragraph 1 relating to the amount of rail tax, the use of an investment tax on the use of the Kerava-Lahtian orthodonada, the amount of which is the sum of 0,5 cent of the gross tonne-kilometre in the carriage of persons and goods and the locomotives. (9.12.2005/1027)
Subject to the application, the Transport Agency may, under any conditions, either fully or partially exempt the taxable person from the use of a new rail transport operation or the proportion of the proportion of the network operated. The exemption may be granted for a maximum period of 10 years.
The taxable person shall provide a written declaration to the Transport Agency for each tax period not later than 20 days following the calendar month following the tax period. The tax declaration shall contain the information necessary for the imposition of the tax.
By way of derogation from paragraph 1, for the years 2015 to 2017, the taxable person shall not be required to submit a declaration as referred to in paragraph 1 for the carriage of goods by electricity or diesel.
§ 7 is L 1215/2014 For the period from 1 January 2015 to 31 December 2017. The previous wording reads:
The taxable person shall provide a written declaration to the Transport Agency for each tax period not later than 20 days following the calendar month following the tax period. The tax declaration shall contain the information necessary for the imposition of the tax.
On the basis of the tax return and the other explanations received, the Transport Agency shall, without delay, fix the amount of the tax.
The tax on the tax period shall be payable no later than 27 days following the calendar month following the tax period.
If the taxable person has not received the tax decision before the expiry of the period referred to in paragraph 1, the tax shall be carried out in accordance with the tax declaration or the taxable person's accounts.
If the taxable person has not paid the rail tax during the time period or has paid less than has been fixed in the tax decision, the Transport Agency shall pay without delay the taxable person to pay. (22.12.2009)
If the taxable person has not carried out the rail tax within the prescribed time limit, the tax shall be calculated on the basis of a tax increase, such as the tax increase and the law on the duration of the delay (186/1995) Provides.
In the case of a levy, a default interest rate shall be payable on the unpaid infrastructure which is due to be payable, calculated as provided for by the law referred to in paragraph 1.
Where a taxable person has, without a valid reason, issued a tax return or any other information or document incorrectly or substantially, or if he has failed in full or in part to his reporting obligations, the tax may be increased to a maximum of 30 %.
Where a taxable person has committed, intentionally or through serious negligence, an incomplete, incorrect or false tax return, other information or a document, or otherwise failed to fulfil his reporting obligations, and the type of procedure referred to in As a result of the fact that the taxable person could not have been taxed, the tax may be increased by a maximum of 50 %.
Taxes and other contributions are paid to MFIs. The payer shall bear the costs incurred.
Every day, the mfi shall carry out the taxes received on a daily basis to the Agency's account at the latest on the day following the date of payment. (22.12.2009)
The payment of the information transfer to the mfi and the interest in late payment due to default by the MFI shall apply to the payment of certain taxes on the payment of certain taxes and on the exchange of information on Decision of the Ministry of Finance (1999) Articles 4 and 5 provide.
Where a taxable person has been subject to too much tax or has not been repaid too little, the tax shall be adjusted, unless the matter has been settled by decision of the appeal. Tax adjustment for taxable persons may be made within three years from the beginning of the calendar year following the imposition of the tax.
Where a taxable person is subject to a calculation error or a comparable error or because it has not been examined in any case, the tax or part of the tax which has not been imposed without causing it, the tax shall be adjusted, unless: The decision on the complaint has been settled. A tax adjustment for the benefit of the beneficiary may be made within one year from the beginning of the calendar year following the date on which the tax was or should have been imposed.
Where a taxable person has been wholly or partly defaulted on the obligation to declare or provided an incomplete, incorrect or false tax return or any other information or document, and therefore the tax has been wholly or partly not imposed, is: The taxable person's unpaid tax, as well as a tax increase and a tax increase. Ex-post taxation may be submitted within three years from the beginning of the following calendar year, when the tax was or should have been imposed.
A corrigendum shall be required under this Act. For the State, the right to request an adjustment is made by a civil servant appointed by the Director-General of the Transport Agency.
The deadline for lodging a complaint shall be three years from the beginning of the following calendar year, but always at least 60 days from the date of notification of the decision. 30 days after the date of the decision, the official of the official acting on behalf of the State with regard to the right to redress.
Save as otherwise provided in this Act, the request for redress shall otherwise apply to the administrative law (2003) Provides.
L to 13/2015 Article 16 shall enter into force on 1 January 2016. The previous wording reads:
The decision of the Transport Agency is appealed against by the Helsinki Administrative Court. On behalf of the State, the right of appeal to the Transport Agency's decision is a separate official of the Director-General of the Transport Agency. The appeal shall be submitted to the Transport Agency in the appeal time. (22.12.2009)
The time of appeal shall be three years from the beginning of the following calendar year, but always at least 60 days from the date of notification of the decision. On behalf of the State, the time of appeal of the official of the Transport Agency exercising the right of appeal is 30 days from the date of decision. (22.12.2009)
The appeal shall be valid for the purposes of the Administrative Loan Act (18/06/1996) Provides.
The decision on the request for adjustment shall be subject to appeal by the appeal to the Helsinki Administrative Court, as in the case of administrative law (18/06/1996) Provides. On behalf of the State, the right of appeal is made by a civil servant appointed by the President of the Transport Agency.
The time of appeal shall be three years from the beginning of the following calendar year, but always at least 30 days from the date of notification of the decision. On behalf of the State, the time of appeal of the official of the Transport Agency exercising the right of appeal is 30 days from the date of decision.
L to 13/2015 Article 17 shall enter into force on 1 January 2016. The previous wording reads:
If, as referred to in Article 13, the transport agency rectifies or otherwise corrects in accordance with the requirement to make a decision, the appeal shall lapse.
In so far as the requirements set out in the complaint do not give rise to an adjustment or correction of the decision, the Transport Agency shall deliver its opinion and forward the documents resulting from the proceedings without delay in Helsinki. The administrative court.
In spite of the complaint, the tax must be carried out within the prescribed period.
An appeal to the decision of the administrative court shall be lodged only if the Supreme Administrative Court grants an appeal.
The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. On behalf of the State, the right of appeal is a member of the Transport Agency's rail tax officer.
L to 13/2015 Article 19 shall enter into force on 1 January 2016. The previous wording reads:
An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal.
The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. The appeal shall be submitted to the Supreme Administrative Court or to the Helsinki Administrative Court. On behalf of the State, the right of appeal is a member of the Transport Agency's rail tax officer. (22.12.2009)
If the line tax is refunded due to an adjustment of the fee or an appeal, the tax refund shall be paid to the taxable person (2006) The rate of interest payable on the date of repayment of the tax.
For the purposes of taxation, the taxable person shall keep records of which the amount of gross tonne-kilometres carried out in passenger transport and freight traffic and other information necessary for the imposition of the tax and tax control.
The accounting records referred to in paragraph 1 shall be made in a clear, written form or of a machine-readable instrument from which it can be converted into a clairvoyant written form or a recording format commonly used.
Upon request, the taxable person shall present to the Transport Agency, or to the competent and unimpeded person designated by it, the records and other information necessary for the purposes of the inspection in the form requested.
The penalty for the unlawful evasion and avoidance of tax evasion is punishable under criminal law. (39/1889) § 1 to 3.
Where a proposal to amend this law has been submitted to the Parliament, the Council of State shall be entitled to order that the rail tax referred to in this Act be charged in accordance with the proposal.
This Act shall enter into force on 1 July 2003.
Notwithstanding Article 5, from 1 July to 31 December 2003, the rail tax shall be levied on passenger transport of 0,014 cents per tonne of gross tonne-kilometre, for freight transport of 30,4 cents per tonne of freight, as well as in electric capacity For freight transport 0,02912 cents for tonne-kilometre and diesel-driven freight transport 0,0934 cents per tonne of gross tonne-kilometre.
Before the law enters into force, measures may be taken to implement the law.
THEY 9/2003 , VaVM 3/2003, EVThis Act shall enter into force on 1 September 2006.
THEY 122/2005 , VaVM 24/2005, EV 143/2005
This Act shall enter into force on 1 January 2010.
The law shall apply to the interest rate calculated for the period from 1 January 2010 and beyond.
THEY 133/2009 , VaVM 39/2009, EV 208/2009
This Act shall enter into force on 1 January 2010.
Before the law enters into force, action can be taken to enforce the law.
THEY 208/2009 , No 23/2009, EV 203/2009
This Act shall enter into force on 1 January 2015 and shall be valid until 31 December 2017.
THEY 146/2014 , LiVM 17/2014, EV 138/2014
This Act shall enter into force on 1 January 2016.
In the case of appeals before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.
THEY 230/2014 , LaVM 26/2014, EV 319/2014
