The Law On The Tax Account

Original Language Title: Verotililaki

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In accordance with the decision of the Parliament, provides for: the scope of application of the provisions of section 1 of Chapter 1 of this Act provides for the procedure in the manner of the tax administration, taxes and fees, as well as for the payment of the amounts retained by the payer, the execution, retrieve, and debt. If the rest of the law this law, shall be subject to the provisions of the Act.
Subject to the provisions of paragraph 5, the following shall apply to the law under the laws on taxes and charges: 1) to the value added tax Act (1501/1993);
2) advance (1118/1996);
3) employer's law sosiaaliturvamaksusta (366/1963);
the tax on certain insurance premiums run 4) of the Act (664/1966);
5) arpajaisverolaki (552/1992);
6) interest rate source of income tax law (1341/1990);
7) foreign employee withholding tax Act (1551/1995); (30.12.2013/12)
The amended Regulation (EC) No 1257/L:lla 2013 point 7 shall enter into force at the time of the Council of State decreed. L 12/13 is repealed by L:lla 7.11.2014/880, which shall enter into force on the 1.1.2015. The previous wording is: 7) the foreign employee withholding tax Act (1551/1995).
8) power plant tax (1255/2013). (30.12.2013/12)
L:lla added 8 of Regulation (EC) No 1257/2013 shall enter into force on the Council of State decreed at the time. L 12/13 is repealed by L:lla 7.11.2014/880, which shall enter into force on the 1.1.2015.
In addition to the income tax Act applies to a taxable person to a limited extent (627/1978), as well as the source of the tax provided for in Chapter 2 of the tax Procedure Act (1558/1995), as provided for in article 22 (a), as a result of the failure to set tiedonantovelvolliselle.
The law also applies to, the taxes referred to in paragraph 2 and 3 of the payments and the percentage retained by the payer payment or other obligation of the sanctions provided for by law, as laid down in.
The law does not apply to: 1) section 2 of the Act for recovery of the payment of the withholding tax referred to in paragraph 2 of that article 23 of the law further provides for the withholding tax referred to in the collection.
2) interest income under section 12 of the Act, as referred to in koronsaajalle maksuunpantavaan the source tax;
the taxation of income of the taxpayer) to a limited extent of the law, as referred to in article 11 (2) of the tulonsaajalle tax refund payable;
4) 12 (a) of the special scheme provided for in chapter to a non-established taxable person supplying electronic services and the law section 147 of the taxable person referred to in paragraph 2;
5) 122, 127, 129, 133 133 (a) and (b) the return referred to in section.
The provisions of this law, shall also apply to the payment and payroll to arrest.
This Act provides for the taxpayer, shall also apply to the tax lien in respect of the maksuvelvolliseen, velvolliseen and ennakonpidätysvelvolliseen.

section 2 Definitions for the purposes of this law: 1) an obligation within the meaning of article 1 of the said law, the tax referred to in paragraph 3 of the account to post, or any other tax or fee from the tax authorities, by the taxable person is set out in article 1 of the law, or under this Act shall be obliged to pay to the tax administration;
2. The tax administration of the taxable person in lieu of the credit obligations) to be paid by the amount and tax refund or change the quantity by the taxable person within the laws referred to in paragraph 1 or pursuant to this Act, entitled to the benefit and which is recorded in the tax account;
3) account transaction tax account or debit from your account hyvittävää was posted to the event;
during the period, 4) with own-initiative of the relevant tax laws, the tax is to be reported and paid;
5) where the length of the calendar month, 12 days in General, or, if it is not a business day, the next day the first bank.
Chapter 2 section 3 of the Tax in the tax account for the purpose of the account and the data content of the tax administration to maintain a tax account in the accounts of verovelvolliskohtaisista tax system, that the payment of taxes and the Tax regime. The system allows for the benefit of the taxable person, the tax administration data on obligations of the taxable person, in support of the credits and use the credits as well as, where appropriate, notify the taxable person from performing the obligations as those obligations or to return the unused credits.
Tax account transactions will be recorded: 1) the obligations of the taxable person, as reported by and their modifications;
2. the obligations of the tax administration and the maksuunpanemat);
3-1º paid);
4) other than those referred to in paragraph 3 credits and their modifications;
the obligations of the tax account to the deleted items and 5) credits.
In addition to the tax account will be marked by a taxable person, the tax reference number of the account, refund the payment limit and other taxpayer's taxation, payment of taxes and fees, as well as collecting the necessary data.
The taxable person shall be entitled to information on the situation of the system of the tax account of tax that is delivered to the tax account with a bank statement. A taxable person can look at the global computer network, through a tax account is and the other tax account information. The tax administration shall specify the implementing arrangements for the use of public information network and through the visible data.

section 4 of the Tax account reconciliation and a tax account issue of an extract from the tax account shall be reconciled once a month no later than the due date of the eighth day of the General. The reconciliation shall be taxable in the tax statement.
If the account does not have been other than interest rates, the tax on transactions in the account statement can be given less frequently than once a month. The tax administration shall specify the implementing arrangements of the adoption of the statement. The statement, however, is to be given at least once each calendar year at the latest, in December on the role of the reconciliation, if the account is registered on the record date, refunds or obligations in December.
The tax statement of account shall be notified by the 47.

section 5 of the Tax information in the Tax statement of the account statement shall contain the following information: 1) matching the entries and the balance on the account after the balance sheet date, the record date;
2) the record date for tax account pending the overdue obligations, as well as the amount to be paid without delay;
3 the total number of credits on the record without using);
4 the amount of the tax account will be returned) to a taxable person or to any other person entitled to it.
In addition, the statement shall be entered in the criteria, information about the account of the events and decisions, as provided for below, as well as the tax account reference number and contact details of the tax administration.

section 6 of the public access to information and the processing of personal data for the tax account information to the public and transmission deposited in the system, what the confidentiality of tax information, the Act on the openness of and (1346/1999) and the Act on the openness of government activities (621/1999). The tax account to the system with regard to the processing of personal data and on the rest of the deposited, what the personal data Act (523/1999) or elsewhere in the law.
Chapter 3, section 7 of the Reporting Period, the adoption of the target period, the tax return information is to be provided by strengthening the tax administration, periodic tax declaration.
Must be signed by a person subject to the periodic tax return. Electronically of periodic tax return must be certified by a strong electronic identification and electronic signatures Act (619/2009) meaning of the advanced electronic signature, or any other reasonable way. The tax administration to provide more detailed rules of procedure, and which certificate or identification method using electronic periodic tax declaration may be made. (2009/746)
If the periodic tax declaration has been issued as an error, the error shall be corrected by the party responsible for providing the relevant tax law.
If the periodic tax declaration has not been provided, or it is of manifestly inadequate, the tax administration sends a call to ilmoitusvelvolliselle, which includes a statement of the amount of the estimated tax. Tax assessment when the periodic tax declaration has not been provided or it has been manifest as inadmissible, provided for in the relevant tax law.

section 8 of the Period the tax return due date the electronic tax return must be submitted not later than the period of a calendar month, with the overall on the due date and non-electronic periodic tax return no later than the end of the calendar month of the date on which the item of the season 7 of the tax is the tax according to the law. The target of the taxable person, the period shall be the calendar year shall be the value added tax on the periodic tax return not later than on the last day of February the following year the target through. (29.12.2011/1524)
Electronic periodic tax declaration shall be deemed to have been adopted if it has arrived to the tax administration, as the electronic legal transactions at the local authorities Act (13/2003) 10. Other than the electronic periodic tax declaration shall be deemed to have been adopted at the time when it is received by the management of the tax administration Act (434/2003) 18. For the calendar year given, received by mail shall be deemed to have been given at the right time, the periodic tax return, if it is received at the tax administration not later than the seventh day after the deadline referred to in paragraph 1. (29.12.2011/1524)

If a month for 7 days and during the period from the last day of the month preceding the month is less than four working days to watch everyday, non-electronic tax administration has the effect of the number of days in the period the tax return in such a way that the notice will be left at least four business days. Decision on the number of days in each calendar year in respect of the preceding calendar is given to myöhennetyistä by the end of the year. (19 March 2010/171), section 9, period of the tax return late fee if the item has not been declared within the time allowed for the period, the amount of the tax payable by the person subject to the administrative fee. Late payment provides for the late disclosure, even when, according to the law on the Declaration of the tax shall be paid by the target year, although there will be no tax. The late fee is not imposed if the tax in accordance with the relevant tax law provides for a tax increase.
In which an involved shall be consulted prior to the imposition of late payment fee, if it is for a special reason. The reasons for the decision on the imposition of late payment fee, and the due date of the tax statement.
Late payment is not income tax deductible.

section 10 of the amount of the late payment fee the late payment is calculated on the basis of an annual interest rate of 15% of the amount of tax for the number of a notified body in accordance with article 8 of the delay: the amount of the return referred to in subsection (1), the day following the date referred to in article 8 (2) the date of issue of the notification date. Late fee paid for each day of delay, at least 5 of the tax on the verge of one of the notified bodies, however, only once for each item in the euro era. The maximum amount of the late payment fee is 15% of the tax on the verge of collapse late in the number of the notified body the amount of tax, up to a maximum of EUR 15 000 or more. (21.12.2012 read/888)
If the target year is not going to pay the tax, to be paid by one of the notified bodies for each late payment delays imposed tax on the verge of 5 euros. Section 32 of the laws of the advance provided for in paragraph 5 of the Declaration, however, only provides for the payment of withholding tax in the late pidätykselle.
Too many to a refund of an amount of value added tax indicated, shall apply to the States.
The late fee will be adjusted, if the amount of the tax as referred to in sub-section 1, the reduced period tax return, change of a corrective statement with a search result or any other similar reason. Corrigendum to the decision shall be entered in the tax account.
Chapter 4, section 11 of the obligation, the payment of the tax declaration obligations based on the expiration Period shall be due and payable on the due date, the date on which the end of the calendar month, with the overall target for the period of the tax is to be paid to the relevant tax law. A taxable person, for which the target period shall correspond to the calendar year, based on the periodic tax return tax obligation shall be due on the last day of February the following year the target through. (29.12.2011/1524)
Maksuunpanemat of the tax administration in the context of the General obligations on the due date shall be due and payable on the specified date and formality connected. The due date for the determination of the Ministry of finance, the regulation provides for a closer look.
Period tax return based on the obligation of the corrigendum to be due on the date of the adoption of a corrective statement.
This law, pursuant to article 37 on the tax account of the error caused by an obligation becomes due when the error has been corrected.

the payment of the obligations of article 12 shall be paid to the Ministry of finance, the financial institution or other payment as provided for in the regulation. The payment shall be deemed effected on the tax collection Act (619/2005), at the time referred to in section 9.
With regard to the payment of the costs of the tax collection by article 7 of the law provides for. Charge in motion, the rules governing the transfer of money in the accounts, as well as for payment of the tax administration and the tax collection locations in Act 3, 5 and 12 to 14.
In the context of the provisions of the tax administration to provide more accurate payment information to be notified.

section 13 of the Unidentified payment in the payment due to the lack of identity, which it has not been possible to allocate the tax account and return to the payer should be recognised as income to the State. If the necessary information is obtained, the payment will be allocated later in the tax account, or, if the payer is not a tax account, will be returned to the payer.

section 14 of the preservation of the tax account Credits notwithstanding, the return of a taxable person provides for credits at the request of the tax credits can be used to maintain the account for the payment of the obligations that are due later. Obligations at maturity the tax administration to use account credits to their retained-1º.
The provisions of the tax administration on the retention of tax credits to provide more accurate account of time constraints and limitations, as well as the rest of the procedure for the euro.
Chapter 5, section 15, of the use of credits in lieu of the obligations and obligations and the recording of Tax Credits the account of the account transactions that will be posted to the collection is hereby approved for the credits and the obligations of the law, the law on tax procedure, or the State budget Act (423/1988), as well as in accordance with the provisions adopted pursuant to them.
The book is to be made on a chronological account of the grounds of the event so that it is readily verifiable.
The obligation is posted due date or, if the period after the due date of the tax return, the date of the communication of the day. Without the removal of the obligation to post the tax account to the residual for the day, the date on which the obligation will be transferred to the tax account to the recovery efforts for the out. As a result of the implementation of the suspension order, the tax account to be removed without the obligation in question is posted for the day, the date on which the decision to suspend the order is made. The interest is posted to the interest of the day, or the day on which the interest rate performance of the obligation in question is deleted from the tax account.
A credit memo is posted to the value referred to in article 16, for the day. The removal of the tax refund to the account is posted to the day on which the return of a taxable person or transferred to the credit memo for use in tax receipt.

the value date of the refund to the value of the allowance in section 16 of the day is determined by the following: 1) the value date of the payment is the date on which the payment pursuant to article 9 of the law, collecting taxes and shall be considered to have been made to the tax administration;
2) section 149 of the law on VAT and section 149 (b) refund of the value added tax referred to in subsection giving rise to the value date is the date on which the periodic tax return or adjustment notice has been provided, however, no earlier than the due date of the following month the target through a General;
3. the period referred to in paragraph 2), the income tax return for the amount of the adjustment on the basis of the value of the day is to read the date on which the adjustment notice has been provided to the due date for the tax period, but no earlier than the target;
4) adjustment for the benefit of a decision or appeal the amount of the value of the day is to read the date on which the correction or amendment of the tax has been provided, the amount of the due date of the original decision, however, at the earliest, maksuunpannun;
the tax relief or tax to be recovered at the 5) the amount of the value of the day is read for the benefit of the date on which the tax reduction has been approved or of the recovery has been made;
the value date of the credit interest rate is 6) the rebate obligation on the abolition of the tax account in lieu of the use of or refund the following general due date;
7) in accordance with section 37 as a result of the correction in favour of the value of the quantity that can be read day is the day on which the correction is made.

section 17 of the use of credits in lieu of the Credit obligations of the tax obligations that have been posted to the account as a refund as of the posting date. Later in the tax account, the tax account of the obligations to be charged as compensation for the obligation to use as the posting date.
Where as on the same day, available in a number of different greenhouse gas emission reduction credits referred to in article 16, is used for the value in the order of the day from the oldest to the newest. If the value of the credit, there are several ways that the same day, payments will be used before any other credits. The use of the credits to the tax administration.

using the delay in postings to the article 18 of the Credits if the transaction has not been posted to article 15 (3) or (4), on the day referred to in the posting must be made without delay after the entry for the base.
Posting delay period the tax credits are allocated to your account as of the obligations of used as services in such a way as they would be targeted if the posting delay had not occurred. Tax account interest rates will be corrected as provided for in article 35.

section 19 of the restrictions on the use of credits a refund, which is transferred to the foreign State under an agreement relating to the international transfer of taxes is not used in article 27, 1º of the obligations and the tax referred to in the receipt.
A refund will not be used for payment purposes and, subject to the taxable person of the obligation is expired it require, in lieu of an obligation or a part thereof, which is the implementation of the law on taxes and charges (706/2007) the suspension referred to in article 12 of the Ordinance.
The bankruptcy of a taxable person, and shall not prevent the use of the obligation to refund the allowance in lieu of the garnishment.

section 20 of the order of carrying out of the obligations


If the credits are not enough for all of your withdrawals, the obligations of the obligations are performed in the order in which the expiration date, from oldest to most recent. On the same day, will expire after the obligations referred to in article 11 is carried out in accordance with the due dates in order of oldest to newest.
If on the same day, is running a number of different obligations with the same due date, the obligations are performed in the following order: 1) as referred to in the law of taxation withholding and other taxes and charges on their own initiative, with a number of veronsaajia, as well as sales taxes and duties imposed on the tax increases and late fees;
in accordance with the law on employers ' sosiaaliturvamaksusta 2) fees and charges provided for in the tax increases and late fees;
3) sales taxes and other taxes as well as taxes to the State alone, come from tax increases, as well as provided for in-and late fees;
the law on tax procedure, 22 4) (a) the failure of the payments referred to in article;
5), paragraph 39 to be recovered.
The obligation shall be carried out first calculated for each obligation, tax increases and interest.
The tax administration shall specify the implementing arrangements the order of carrying out of the obligations.
Chapter 6 Without the leftover collection of 21 of the obligation to refrain from performing the obligation of tax administration means not left obligations and are responsible for the taxpayer's tax for a taxable person to a deliverable to the rest of the statement or declaration.
Account statement, or any other obligations of a taxable person not entered in the notification submitted to it, as well as for the calculated tax increases, interest and tax increases will be removed from the tax account for the Recovery Act. The tax administration to provide more detailed provisions on the elimination date and the procedure to be followed. Less than 10, the obligation of the euro will not be deleted from the tax account.

the payment of the tax account to the deleted article 22 obligation, the obligation of the tax account to the deleted in lieu of the amount paid will be used in accordance with the tax collection section of the receipt for the order, in the absence of a reasoned request submitted by the taxable person should be waived.
The payment of the obligation to use the bailiff and the obligation of the payment in lieu of the ulosottoperinnässä is valid, what is provided for in the Act on payment of the creditors (1578/1992) and ulosottokaaressa (705/2007).

the collection of an account statement or an obligation pursuant to article 23 of the section 21 (1) are outside the United States, the taxable person referred to in the rest of the Declaration marked the obligations as well as to accumulate the interest is calculated and the interest rates are on the implementation of the law on taxes and fees within the meaning of paragraph 3 directly seized, and they charged for the taxable person and the rest of the tax as required by law and the applicable tax collection duties in other laws.
The obligation may, however, be based on the periodic tax return will send the aid should be recovered ulosottotoimin, announces the publication of, or attach the Bankruptcy Act (120/2004) or to the collection letter that is referred to in the application for bankruptcy sooner than two weeks after the date on which the taxable person is deemed under section 47 of this Act requires that a tax without an obligation to have been informed of the residual statement. If the taxable person has been sent to the other without the obligation of notification, the time period it was given shall be counted from the date on which the notification is sent by the Administration referred to in paragraph 59 of the laws of the regular post.

section 24 of the obligation Limitation Period tax return obligation expires five years after the beginning of the calendar year, the date on which it is due. Late in the period on the tax return obligation expires, however, five years after the adoption of the declaration following the beginning of the calendar year following the General due date.
Maksuunpantu obligation expires five years after the due date of the obligation laid down in the beginning of the following calendar year.
Out of an obligation to the tax account is deleted. Otherwise, the obligation to plead limitation shall apply to the taxes and fees on the implementation of article 21 of the law.
Chapter 7 Credits and tax receipt for the restoration of the article 25 of the Rebates, which have not been used for payment purposes, and of the obligations that are not maintained in accordance with article 14 of the tax account, will be returned to the taxable person, if they have at least 20 euros and not otherwise provided for in this chapter.
However, the amount paid will be refunded to the taxable person of the obligations for payment purposes only if it has been paid by mistake or unduly, and the taxable person to request that it be referred back to Committee. If the request for the return of the payment is not approved, the tax administration to provide a written decision to the muutoksenhakuosoituksineen. The tax administration can restore the unduly paid amount of the taxable person, on their own initiative, after consulting.
Compensation, which shall be transferred to the foreign State under an agreement relating to the international transfer of taxes are non-refundable.

section 26 of the Restore, in some cases, the tax account of the delivery of the tax again recovered an amount equal to the amount to be returned to the taxable person, the tax has been submitted, unless the credits not used in lieu of the past due obligations, and if they are not to be used for tax purposes in lieu of the tax supplied again.
If the taxable person has failed or the laws referred to in article 1 of the income tax or the provisions relating to the obligation that is based on varainsiirtoverotusta, or given notification or the rest of the report essentially as inadmissible, the credits will be refunded after the amount of the obligation, it has become clear to the extent that the credits are not necessary obligation for payment purposes.
By way of derogation from the above, the tax administration may restore credits the amount of the obligation, or a part of them before the start of the examination, if the deficiency is limited and it is likely that the credits do not need to be clarified or need only a part of the obligation for payment purposes.
If the credit is not refundable, the information shall be entered in the account statement. At the request of the taxable person, the tax administration of the submission of a separate decision muutoksenhakuosoituksineen unreturned.

the use of a set-off of Tax Rebates of the tax under section 27 of the account, under article 25 of the taxable person, the tax rebates, as well as to restore the account reconciliation of outstanding credits, to the extent that they are not subject to section 26 of the tax collection law: a set-off referred to in, are used in the collection of the tax as required by law.
The amount referred to in subparagraph (1) above may be set off our obligations and taxes, of which the taxable person is responsible.
The receipt date is the date when the tax credits are posted to the account.
Bankruptcy or the use of tax credits to be returned do not prevent the garnishment of a set-off.

section 28 of the payment of compensation to return The recoverable items referred to in article 25 of the credits or tax receipt after the remaining amount shall be paid without undue delay. The payment of the tax collection law, section 21 (2) and (3) provides for the administration of tax collection, as well as what the tax in accordance with article 24 of the law.
The number of the bailiffs ulosmittaama shall be paid to the bailiff.
If the rest of the State's authority, which shall have the right to set off the amount of the taxable person, the claims to be returned, the return has been requested by the payment, it shall be paid to the authority issuing the receipt request.

limitation of the right to a refund of the tax account of section 29, the refunds will expire five years after the beginning of the end of the calendar year preceding the year in which the tax account is non-credit interest rate, based on the last account activity.
The credits will be refunded to the taxable person before the aging, if their total is $ 20 or more. If the credits are not returned to the lack of financial information, the expiration date and the consequences of the limitation period shall be given in the context of the tax statement.
Expired tax credits will be removed from your account and should be recognised as income to the State. The tax administration may, for a special reason, at the request of the party concerned to restore an expired rebate of the tax account.

section 30 of the more detailed provisions on the return of the tax administration to provide more accurate provisions laying down a procedure for the recovery of credits.
Chapter 8, section 31 interest on the Credit interest rate for a refund shall be paid to the compensatory interest referred to in article 16, the day following the date on which the value of the: 1) the obligation on the deadline referred to in article 32, which is used in lieu of a refund. or 2 a set-off to the taxable person or tax refund) when using the date on which the tax credit is removed from the account.
For a refund, because of section 16 of the refund referred to in paragraph 2 concerning the value added tax, interest shall be payable for the period of the tax credit, however, the target date following the due date specified in the date referred to in subparagraph (1).
The credit interest rate is the interest rate on the six-month period preceding each calendar year of the Act (633/1982), paragraph 12, the reference rate minus 2%, but not less then 0.5%. (22 December 2009/1260)
The tax referred to in paragraph 2 of article 1, the account that you are returning for a refund shall be paid to the tax collection law in accordance with article 22 of the recovery interest rate to the tax account until the date of withdrawal from the day following the return of the State will be charged from your account.

Credit use corresponds to the State, and for the payment of money into the State budget for the financing of the interest rate of the credit assessment. The interest rate on the credit memo recovered to the taxable person should be recognised as income to the State. Income tax credit rate is not subject to tax.

Article 32 the interest Without periodic tax declaration ilmoitettavalle Council, the obligation is to pay the default interest referred to in paragraph 1 of article 11 of the due date and the payment of the tax administration the obligation to panemalle late fee, the fee for the extension of the tax, for failure to act under article 39 and back to the future deceased reparation may 11 the obligation referred to in paragraph (2) of the date following the due date specified in the value of the allowance in lieu of the obligation used for the date or the date on which the obligation is recorded as deleted in the tax account.
The interest rate is the interest rate on six-month period preceding each calendar year of the law referred to in article 12 of the reference interest rate plus 7 percentage points.
The interest shall not be paid and the tax increase. The interest is not tax deductible.

section 33 of the tax account to the default was deleted without the tax rate Without obligation, a leftover from the account that you deleted from your obligation is to pay the tax increase and the use of the law (1556/1995), the interest rate on the abolition of the tax obligation to account to the calculated delay on the day following the payment date.
The interest rate of the tax is not paid for a rights-based approach and not delay. Delay interest rate is not income tax deductible.
The delay of the interest rate, and the increase in the tax to apply to settle and the use of the provisions of the Act.

the obligation to repair or refund under section 34 in interest rates change in the situations where such an obligation is reduced period the income tax return of a corrective statement, adjustment of the decision or appeal to the specific number of compensatory interest shall be paid, too. Interest shall be calculated in accordance with the obligation referred to in article 32 (1) the date following the due date specified, or, if the value of the credit is used in lieu of the day is that the value of the day following the date on which the later, of the credit or, if the amount is too much of a complete return to confirm your eligibility for a value added tax, at the earliest, section 31 of the Act from the date following the due date specified in the date of issue of the notification of the adjustment referred to in the day or by the provision of the tax adjustment or change. In so far as such an obligation is been and it has been calculated the amount of the interest, the interest to be set off against the changed requirement.
If section 16 of the refund referred to in paragraph 2, the amount of value added tax adjustment giving rise to the notification of the decision or appeal, the adjustment will increase the number of compensatory interest shall be paid to the target, for the period from the date following the due date specified in the tax section 31: the date referred to in paragraph 1.
If section 16 of the refund referred to in paragraph 2, to justify an adjustment of the amount of value added tax declaration, tax law, article 176 of the decision referred to in the decision, or appeal is reduced, interest on late payment is due to be fully collateralised liikamäärästä the obligation to purchase the item from the date following the due date specified in the tax period. If the excess is used in lieu of the obligation to or removed from the tax account prior to this date, interest, however, is to be paid with effect from the day following the day on which the excess is used in lieu of the obligation to or removed from the tax account. The value of its credit default interest shall be paid on the day, which is used in lieu of the obligation resulting from the liikamäärästä, or the date on which the obligation is recorded as deleted in the tax account. Liikamäärälle paid compensatory interest to be deleted.
The amount of the benefit referred to in paragraph 2 shall not apply to the under section 31 of the Act provides.
Notwithstanding the above, the interest is to be paid under section 39 of the laws of the early recovery of 2 and 7.

35 section to correct the tax account postings of interest when correcting When tax authorities correct the tax account in the posting referred to in section 18 of the delay or because of an error in the referred to in article 37, to be set off against the tax in question plus interest calculated on the account due to the changed situation.

more detailed provisions on the calculation of the interest section 36 the tax administration to provide more accurate provisions on the calculation of interest rates.
Chapter 9 recovery of erroneous credit is correct, and the correct Tax Appeals under section 37 of the administrative fixes, unless the matter has not been resolved by the decision of the appeal, on its own initiative or by a taxable person, the obligation to be responsible for the control unit to the right or at the request of the tax Veronsaajien of the error without delay following the discovery of an error in your account, subject to section 39.
Repair and its basis shall be entered in the account for the sales tax and the taxable person to be given to the tax account.
The taxable person shall be reserved for the opportunity to be heard before the tax account to be bug fixes, for special reasons, if it is necessary.
The restoration of the legitimate request of a party or at the request of the tax administration law enforcement unit of the Veronsaajien to give a decision on the matter muutoksenhakuosoituksineen.
The error can be rectified, if the error is minor and does not give rise to a taxable person by a taxable person or if damage to the amount of unduly benefit is negligible, and the equal treatment of taxpayers or other reason to require correction.

Article 38 the number of correcting the error in favour of the taxable person to make the time to correct the error within five years and to repair to the detriment of the taxable person, within two years from the end of the calendar year, the date on which the information is required or marked for repair, or should have been flagged the account statement.
The repair can be done after the time limit referred to in subparagraph (1), if a request for correction is received within the period of the tax administration.

recovery of compensation under section 39 of the incorrect if the tax is paid to the taxpayer's account incorrectly posted credit memo, or if it has been used in lieu of the obligation and the error is not corrected before the notification of the taxable person, the tax statement of account is the amount of a refund of the tax administration of the aid should be recovered. The decision shall be taken within a period of two calendar years from the end of the calendar year, the date on which the credit is posted to the account for the sales tax code not valid. The taxable person shall be reserved for the opportunity to be heard before a decision is taken, unless it is manifestly unnecessary.
A credit note can be left to be recovered, if the amount is insignificant and the equal treatment of taxpayers or other reason to require recovery.
Back to the Ministry of finance, the credit is the sum of the date provided for in the regulation for the aging.
The credit is to be recovered shall be paid to the appeal, the appeal authority subject to the Tax Administration or otherwise, payment and collection of, and in accordance with the provisions of this law which lays down the obligation. Back to recover the credit memo expires five years after the due date of the following from the beginning of the year.

40 section (21.12.2012 read/888) an adjustment to the tax administration of the claim under the law in the event of an appeal of this decision to the tax administration of a written appeal by a decision of the appeal, unless the matter has not been resolved.
The deadline for the submission of complaint under section 37 and 39 is referred to in the five years from the end of the calendar year, the date on which the information is required or marked for repair or should have been flagged the account statement, or the statement is marked as invalid in the credit, however, always at least 60 days following notification of the decision. In fact, the number of five years following the adoption of the decision, however, always at least 60 days following notification of the decision. Veronsaajien the right to control the amount of time the unit has 60 days from the date of the decision.
The claim shall be submitted within the period of adjustment to the tax administration.

41 section (21.12.2012 read/888), the taxable person the obligation to appeal the decision to the person responsible for the adjustment and control of the unit will receive the right to appeal to the Veronsaajien section 40 of the adjustment referred to in response to a decision by appealing to the administrative court.
The appeal of the time referred to in section 37 and 39 is five years from the end of the calendar year, the date on which the correct action or information is entered or invalid credit should have been flagged or marked on your statement, however, always at least 60 days following notification of the decision on the complaint. In fact, the appeal period is five years from the date of the decision, however, there are always at least 60 days following the notification of the decision on the complaint. Veronsaajien the right to control the unit's appeal is 60 days following the date of the decision on the complaint. Procedure shall be governed by the law on tax procedure, otherwise, what article 69 and administrative act (586/1996).
An appeal is brought against a decision of the administrative law by appealing to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. The appeal of the taxation provided for by the law on the procedure for the 70 and 71.

the application of the provisions of chapter 42 of section 9 of this Act for an obligation to have to pay for the appeal.
The tax account of the transaction pursuant to the decision of the relevant tax law and appeal are complied with, that is required by law.
Chapter 10 miscellaneous provisions article 43 obligation to Discharge the liability of the obligation provided for in the tax liability shall apply to the extent that the tax collection Law Chapter 8.

44 section


The non-finance sanctions to be recovered If the giving of the notice or the payment of the obligation is delayed by circumstances independent of the taxpayer, the tax administration can leave a late payment fee, default interest and delay payment of non-execution or the interest to be recovered in whole or in part.
If the delay is caused by the Tax Administration of the infringement, it is left to pay non-execution or written off. If the delay is caused by part of the procedure for the taxable person, it can be maksuunpanna or charge.
Tax returns may already have an inherited late payment fee, interest or the interest of the taxpayer in the tax account for the delay. The amount to be returned can be used to pay the obligations of the law of set-off referred to in lieu of the tax or tax collection.
The decision, which answer to the taxable person, the tax administration is the requirement to finance non-recovery of the penalty may not be appealed.

45 section of the Ministry of Finance Ministry of finance, the finance non-recovery of penalties regulation regulation may provide that interest, delay interest and late fees are not charged for the period during which the payment of the obligations or the giving of the notice of the tax has been delayed because of the obstacles to the taxable persons are independent.

46 section (21.12.2012 read/888) tax exemption the tax administration may, on application, grant an exemption from tax under this Act or for a fee, as well as the penalties and other penalties for the delay. The tax authorities may grant an exemption from the above items, even when they should be an amount paid or credited is accounted for by the rest of the State.
Exemption from the conditions of use are regulated in the law of tax collection.
The Ministry of finance in the administration of the current principle of taxation can be an important ruling of the issue.
The returned to the taxable person referred to in subparagraph (1) of the exemption, the penalties for delay and other penalties may be used for the collection of outstanding obligations for payment purposes or a set-off of tax referred to in the law.
The application by a taxable person, with the release of the decision is resolved, may not be appealed.
The provisions of this article shall apply by analogy to the taxpayer, the tax law, is in charge of.
Under this Act, shall apply to the tax collection law taxes 38 (c) provides for a special tax.

Article 47 Tax Service Tax statement of the account statement shall be notified to the data network to a taxable person by electronic processing. The taxpayer will be deemed to have been aware of the due date of the account statement on the 10th day following the General.
If the tax is not an extract from an account of the communication disorders or other similar technical failures within the meaning of subparagraph (1) to be served, it will be sent to the post in a letter, in which case it shall be deemed information received on the seventh day following that of the date of dispatch of the letter.
At the request of the taxable person, the tax statement of account will be sent to a taxable person by the tax authorities is also available by post or electronic data transmission procedure. However, the tax statement of account shall be deemed to have occurred in tiedoksisaannin, at the time referred to in subparagraph (1).

Article 48 the rest of the document is provided to the other under this law, documents are served within the meaning of article 59 of the law of administration as a regular e-commerce legal transactions before the copy is, or authorities within the meaning of article 18 of the law on the form of an electronic copy is in todisteellisena.

Article 48 (a) (21.12.2012 read/888) Decision when the decision given pursuant to this Act shall indicate the issuing authority contact information, information that identifies the taxable person, the reasons for the decision and information on how the matter is resolved.

calculation of time limits article 49 if the due date, the due date for the return or refund the payment day is a public holiday, labor day, or daily on Saturday, the payment shall be paid on the first, notice the issue and repayment costs on a weekday. The same is valid, if the due date or the return payment date shall be the date on which the banks in General between maksuissaan payment systems, according to the Bank of Finland to publish notice in the Statute are not in use.

section 50 of the Settlement veronsaajille veronsaajille Finance sanctions is settled in the same proportion as the tax, on the basis of which they are levied.
The amounts will be settled in accordance with the obligations, as used in the veronsaajille, what tax accounting law (532/1998).
Chapter 11, section 51 of the entry into force of this law shall enter into force on the date of entry into force on 14 August, 2009.
The law shall apply from 1 January 2010 and beyond päättyviltä the destination for revision, the sums due shall bear interest and return. (2009/746)
The applicable law as provided for below, also the year ended before 1 January 2010, the period of the tax or in the target revision, the sums due shall bear interest and penalties for delay provided for in the tax return and, if the tax maksuunpannaan from 1 January 2010 or after, or the return of the tax decision will be made on 1 January 2010 or after. (2009/746)
Maksuunpantu as referred to in sub-section 3 of the tax and the prescribed penalty is posted to the account for the sales tax obligation of the maksuunpanossa delay for a specified due date. This tax shall be carried out in accordance with the laws of the interest with effect from 1 January 2010, but not earlier than the date of payment of the amount of the tax provided for in the tax law. The tax account as an obligation to the posted tax shall apply mutatis mutandis to the other provisions of this Act. Tax does not, however, establish the late fee. (2009/746)
The tax return referred to in paragraph 3, above, and the interest paid is posted to the account for the sales tax as a credit on the date of adoption of the decision. Tax and interest will be paid in accordance with the laws of the Member States may fix the interest rate of the credit from the day following the date of adoption of the decision. The tax account as a credit to the posted return tax shall apply mutatis mutandis to the other provisions of this Act.
The first 3 referred to in subsection maksuunpannun of the tax to the amount of your withdrawals and the rest of the tax paid in lieu of 2 March 2010 or thereafter, the provisions of this Act shall be applied to the amount paid.
Before the entry into force of the law can be used to take the necessary steps for its implementation.
THEY 221/2008, Staub 7/2009 2009 acts, EV 66 entry into force and application in time: 2009/746: this law shall enter into force on 21 October 2009. 2 article 7 of the law, however, will enter into force on 1 January 2010.
Article 51 of the law of 2 – 4 for 14 August 2009 to apply mutatis mutandis.
THEY 129/2009, Staub 12/2009/115/2009 of 22 December 2009, EV 1260: this law shall enter into force on 1 January 2010.
Article 32 of the law will be valid until 31 December 2010.
Section 31 of the laws of the shall apply from 1 January 2010 and for the period after the calculated interest rate.
Article 32 of the law will apply to interest, which shall be calculated from 1 January 2010 to 31 December 2010.
THEY 133/2009, Staub 39/2009 19 March 2010/208/2009, EV 171: this law shall enter into force on 24 March 2010.
By way of derogation from article 8 (3) of the decision, the year 2010 can be done in the course of 2010.
THEY'RE 282/2009, Staub on 9/19/2010 for 2010, the EV 29.12.2011/1524: this law shall enter into force on 1 January 2012.
THEY'RE 50/2011 2011, Staub, THEY 130 23/2011 EV 104/2011 21.12.2012 read/888: this law shall enter into force on 1 January 2013.
At the time of entry into force of this law, pending correction request and appeal administrative court to the issue of the tax exemption at the time of entry into force of this law shall apply to the provisions in force. Before the entry into force of this law on the basis of the amount of tax on the deferred payment at the time of entry into force of this law shall apply to the wide interest rate in force.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012 30.12.2013/12: this law shall enter into force at the time of the Council of State decreed.
This law is repealed by L:lla 7.11.2014/880, which is valid for 1.1.2015.
THEY'RE 140/31/2013, 2013, Staub TaVL 29/13, YmVL 27/2013, EV 195/2013

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