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In accordance with the decision of the Parliament:
This law lays down a procedure for the notification, payment, return and recovery of taxes and charges levied by the tax administration as well as the amounts withheld by the payer. Where the law provides for an exception to this law, the provisions of this Act shall apply.
The law shall apply to taxes and duties levied on the basis of the exceptions referred to in paragraph 5:
1) Value added tax law (18/01/1993) ;
2) ex-ante control law (1118/1996) ;
3) the employer's social security contribution; (366/1963) ;
(4) A law on certain insurance premiums (264/1966) ;
5) for lotteries (552/1992) ;
(6) Law on withholding tax on interest income (1341/1990) ;
7) Law on withholding tax at source from abroad (15,1995) ; (30.12.2013/1257)
L to 1257/2013 The amended paragraph 7 shall enter into force at the time of the Council Regulation. L 1257/2013 Has been repealed by L 7.11.2014/880 , which enters into force on 1 January 2015. The previous wording reads:
7) Law on withholding tax at source from abroad (15,1995) .
(8) Power plant tax law (185/2013) . (30.12.2013/1257)
L to 1257/2013 The entry into force of paragraph 8 shall take effect at the time of the Council Regulation. L 1257/2013 Has been repealed by L 7.11.2014/880 , which enters into force on 1 January 2015.
Moreover, the law applies only to a limited extent to the taxable income of the taxable person (627/1978) And the Law on the taxation procedure Article 22a (1558/1995) For failure to pay for failure to act in the event of failure to provide information.
The law shall also apply to penalties imposed in respect of the payment of the taxes, fees and charges referred to in paragraphs 2 and 3, or any other obligation imposed by a law relating to them.
The law shall not apply to:
(1) the advance payment to the advance referred to in Article 2 (2) of the preliminary draft law, and not the advance referred to in Article 23 of that law;
(2) the withholding tax referred to in Article 12 of the withholding tax referred to in Article 12 of the withholding tax;
(3) to a limited extent to the payment of a withholding tax payable to a beneficiary within the meaning of Article 11 (2) of the taxable income tax;
(4) the taxable person using the special scheme for electronic services within the meaning of Chapter 12a of the VAT Code and not the taxable person within the meaning of Article 147 (2) of that Law;
(5) the reimbursement referred to in Articles 122, 127, 129, 133 a and 133 b of the VAT Code.
The provisions of this Act shall also apply to the payment and to the amount withheld by the payer.
The provisions of this Act shall also apply to the person liable for payment, the obligation to collect the withholding tax and the obligation to hold a withholding tax.
For the purposes of this law:
(1) Obligation The tax or charge to be entered in the tax account referred to in Article 1, referred to in Article 3, or any other tax authority which is liable to pay the tax administration under the laws referred to in Article 1 or under this law;
(2) Crediting The amount of the tax payable by the taxable person and the refund or other amount payable by the taxable person pursuant to the laws of the Member States referred to in Article 1 or by the tax administration under this law, and which is Be recorded in the tax account;
(3) In a transaction An event credited or debatable to the tax account of the taxable person;
(4) Target period The period for which the own-initiative tax is to be declared and payable in accordance with the tax laws concerned;
(5) General period Calendar month 12 days or, if it is not a business day, the first day of business.
The tax administration maintains a tax account system consisting of taxable tax accounts, which the tax administration uses to monitor the reporting and payment of taxes. The system will enable the tax administration to compile the information on reimbursements for the benefit of the taxable person and the obligations to be paid by the taxable person, to use the credits as a direct order and, where appropriate, to inform the taxable person Or restores unspent credits.
Account shall be taken of the transactions of the taxable tax account:
(1) the obligations and changes made by the taxable person;
2) Obligations and changes to the obligations imposed by the tax administration;
(3) amounts paid as direct payments;
(4) any credits other than those referred to in paragraph 3 and their amendments;
(5) the obligations and credits withdrawn from the tax account.
In addition, the tax account shall include the reference number of the tax account, the payment of reimbursement by the taxable person and any other necessary information relating to the taxation of the taxable person, the payment of taxes and charges and the recovery of the tax.
The taxable person shall receive the information from his tax account on the tax account to be provided by the tax account system. The taxable person may, through a general information network, look at his tax account and other tax accounts. The tax administration will provide more detailed provisions on the use of the general information network and the information it can provide.
The tax account shall be reconciled once a month at the latest on the eighth day of the general due date. This clarification is given to the taxable person.
If the tax account has not had an account transaction other than interest, the tax statement may be given less than once a month. The tax administration provides more detailed provisions for the provision of the statement of accounts. However, the account shall be provided at least once per calendar year at the latest in December, if the account is credited or obligations on the basis of the December reconciliation.
The tax statement shall be served as provided for in Article 47.
The following information shall be entered on the tax account:
(1) the transactions after the preceding reconciliation date and the balance on the date of reconciliation of the account;
(2) the outstanding obligations outstanding on the date of reconciliation in the tax account and the amount due without delay;
(3) the sum of the credits not used on the date of reconciliation;
4) the amount to be returned from the tax account to the taxable person or any other person entitled to it.
In addition, information on the basis of the transactions, the information and the decisions on which it is referred, together with the reference number of the tax account and the contact details of the tax administration, shall be entered on the account.
The disclosure and disclosure of information stored in the tax account system is governed by the law on the disclosure of tax information and secrecy (1346/1999) And the law on public authorities' activities (18/09/1999) Provides. The rest of the processing of personal data held in the tax account system shall be governed by: (523/1999) Or elsewhere in law.
The tax information on the target period shall be provided by means of a periodic tax declaration by the tax administration.
The declarant shall sign the periodic tax return declaration. Electrical periodic tax declaration shall be certified by a strong electronic identification and electronic signature law (19/2009) By means of an advanced electronic signature or any other acceptable means. The tax administration shall provide more detailed provisions on which electronic procedure may be used, using the electronic procedure and by means of a certificate or identification procedure. (16/10/2009)
Where the periodic tax declaration is incorrect, the reporting obligation shall correct the error as provided for in the relevant tax law.
If the periodic tax declaration has not been issued or appears to be manifestly incomplete, the tax administration shall send a notification to the obligation to notify the amount of the estimated tax. The imposition of a tax by means of an assessment where the periodic tax declaration has not been issued or is manifestly incomplete is laid down in the relevant tax law.
The electronic periodic tax return shall be provided no later than the general maturity date of the calendar month and no later than the 7 days of the calendar month of the calendar month during which the tax of the target period is under the relevant tax law. Report. The taxable person whose target period is the calendar year shall issue a periodic tax return on VAT at the latest on the last day of February following the target period. (12/01/1524)
An electronic periodic tax declaration shall be deemed to have been issued when it has arrived at the tax administration, as is the case with the Law on E-Commerce (2003) Article 10 provides. Non-electronic periodic tax returns shall be deemed to have been issued when it has entered the tax administration as in the administrative law (2003) Article 18 provides. For the calendar year, the periodic tax return received by post shall be deemed to be timely if it has arrived at the tax administration at the latest on the seventh day of the date referred to in paragraph 1. (12/01/1524)
If, between 7 days and the last day of the month of the month of the preceding month, there is less than four working days to be considered, the tax administration shall also extend the date of the delivery of the periodic tax declaration to the date of notification. Stays at least four working days. The decision on subsequent dates shall be adopted by the end of the calendar year preceding the calendar year. (19.3.2010/171)
If the tax on the target period has not been declared within the prescribed period, the amount of the late payment shall be determined by the tax administration. The delay fee shall also be imposed in the event of a delay in the notification of a declaration under the relevant tax law, even if the target period is not subject to a tax. The late payment shall not be imposed if the tax is subject to a tax increase in accordance with the relevant tax law.
The notification obligation shall be consulted prior to the imposition of the late payment, provided that it is necessary for a specific reason. The decision on the imposition of the late payment, its grounds and the due date shall be entered in the tax account.
The late payment is not deductible under income tax.
The delay fee shall be calculated on the basis of an annual interest rate of 15 % on the date of the notification referred to in Article 8 (1) of the notification provided for in Article 8 (2) of the notification referred to in Article 8 (2) The date of issue. The late payment shall be payable by at least EUR 5 for each of the notified taxes, but only once for each target period. The maximum amount of the delay fee is 15 % late in the amount of the notified tax, but not more than eur 15 000. (21.12.2015)
If no tax is payable for the target period, the late payment of the late payment shall be made to the amount of EUR 5 for each reported tax. However, in the case of the notification provided for in Article 32 (5) of the Law on Advances, the payment of late payment shall be made only for the withholding of the advance.
The amount of VAT eligible for the notified refund shall be subject to the provisions laid down in paragraph 1.
The delay fee shall be adjusted if the amount of the tax referred to in paragraph 1 is reduced as a result of the notification of the periodic tax return, the appeal or any other equivalent. The adjustment decision shall be entered in the tax account.
The obligations arising out of the commercial declaration are due to be settled on the general day of the calendar month in which the tax in the target period is due under the relevant tax law. For a taxable person whose target period is the calendar year, the obligation to pay VAT based on the periodic tax return is due on the last day of February following the target date. (12/01/1524)
The obligations imposed by the tax administration are due to be paid in connection with the disbursement of payments on a general maturity date. The decree of the Ministry of Finance provides for a more precise definition of the deadline.
The obligation to lodge a declaration of return on a commercial basis is due to be due on the date of the notification.
The obligation to repair an error in the tax account made pursuant to Article 37 of this Act is due to a due date when the error has been corrected.
The obligations shall be paid to the MFI or to the other place of payment provided for by the Decree of the Ministry of Finance. Payment shall be deemed to have been paid by the tax law (609/2005) At the date specified.
As regards the costs of payment, the provisions of Article 7 of the Tax Code are complied with. In the case of payment transactions, accounts and the transfer of accrued funds from MFIs and other payment positions to the tax administration, the provisions of Articles 3, 5 and 12 to 14 of the Tax Code are complied with.
The tax administration provides more detailed provisions for the information to be reported in connection with the payment.
A payment which, due to the lack of identification, has not been able to be allocated to the tax account nor returned to the payer, shall be paid to the State. If the necessary information is subsequently obtained, the payment shall be assigned to the tax account or, if the payer does not have a tax account, returned to the payer.
Notwithstanding the reimbursement of reparations, the credits may be held on the tax account for payment of obligations which are due to be paid in the tax account. In the event of maturity, the tax administration shall use the credits retained in the account for their performance.
The tax administration provides more detailed provisions on the retention of credits in the tax account, the time limits relating to retention and restrictions in euro, as well as other procedures.
The credits and obligations to be entered in the tax account shall be accepted by the Law on Tax Collection, the Law on the taxation procedure or the State budget (423/1988) And in accordance with the provisions and regulations adopted pursuant thereto.
The entries shall be made on a daily basis in chronological order that the link to the underlying transaction is unimpeded.
The obligation shall be recognised as a date or, if the periodic tax return has been issued after due date, the date of the notification. The removal of the non-performing obligation from the tax account shall be booked to the day on which the obligation is transferred from the tax account. As a result of a suspension order, the obligation to withdraw from the tax account shall be booked to the day on which the decision on the suspension order has been taken. The interest rate shall be settled on the date or date of the payment of the interest, in which case the underlying obligation shall be removed from the tax account.
The credit shall be recorded on the value date referred to in Article 16. Removal from the tax account shall be recorded in the day on which the refund is transferred to the taxable person or for the purposes of taxing.
The value date of the compensation is determined as follows:
(1) the value date of the payment is the date on which the payment under Article 9 of the Tax Code is deemed to have been effected by the tax administration;
(2) The value date of the value added tax referred to in Article 149 and Article 149 (b) (3) of the VAT Code is the date on which the periodic tax return or the statement of objection has been lodged, but not earlier than the general The maturity date;
(3) the value date of the amount to be read in favour of the seasonal tax declaration referred to in paragraph 2 shall be the date on which the complaint was lodged, but not earlier than the date of the tax on the target period;
(4) the value date of the amount to be read as a result of an appeal or an appeal is the date on which the adjustment or modification tax was delivered, but not earlier than the maturity date of the amount of the amount paid by the original decision;
(5) the value date of the amount to be read in favour of tax relief or non-enforcement of the tax is the date on which the tax relief has been adopted or the decision on the non-enforcement has been taken;
(6) the value date of the credit interest rate is the general maturity of the credit obligation or the removal from the tax account of the credit claim;
7) The date on which the correction has been made shall be the date on which the amount to be read in favour of the correction made pursuant to Article 37.
Compensation shall be used for the performance of the obligations entered into the tax account on the day of the settlement. The amount of the credit in the tax account for the obligations to be entered in the tax account subsequently shall be used on the date of registration of the obligation.
Where a number of different credits are available on the same day, the credits shall be used in the order of values referred to in Article 16, from the oldest to the most recent. If a number of different credits have the same value date, the fees shall be used before any other rebates. The tax administration provides more detailed provisions for the order of use of the credits.
If it has not been possible to record a transaction for the day referred to in Article 15 (3) or (4), the entry shall be made without delay after receipt of the statement of the account.
In the course of the recording period, the credits used for the performance of the obligations shall be reallocated as direct payments in the tax account as they would have been committed if there had been no accounting delay. The interest rates on the tax account shall be corrected as provided for in Article 35.
A compensation which is transferred to a foreign State under an international tax transfer agreement shall not be used as a performance of obligations or a tax settlement within the meaning of Article 27.
Such compensation shall not be used as a performance of an obsolete obligation or, unless it is required by a taxable person, an obligation or part of an obligation imposed by the law on the execution of taxes and charges (706/2007) For a suspension order.
The liquidation of the taxable person and the forecluse of the credit shall not prevent the use of the compensation as an act of obligation.
If credits are not sufficient for the performance of all obligations, the obligations shall be fulfilled in the order of limitation from the oldest to the most recent. On the same day, the expired obligations shall be carried out in the order according to the dates referred to in Article 11, from the oldest of the oldest.
If, on the same day, a number of obligations with the same maturity date are payable, the obligations shall be carried out in the following order:
(1) withholding tax and other own-initiative taxes and charges, as referred to in the preventive law, with a number of taxable persons, tax increases and late payments imposed on taxes and charges;
(2) charges payable under the employer's social security contribution and tax increases and late payments imposed on payments;
(3) value added tax and other taxes imposed on the State alone, as well as tax increases imposed on taxes, and non-compliance and late payments;
(4) default rates as referred to in Article 22a of the Tax Code;
(5) Article 39 reparation.
Each obligation shall first be subject to the tax increases and interest on late payment.
The tax administration lays down more precise rules on the order of business.
The tax administration shall mean the obligations which have not been fulfilled and those responsible for the taxable person's tax account or other declaration to be submitted to the taxable person.
Non-performing obligations entered in the statement or any other declaration submitted to the taxable person, as well as the tax increases calculated for them, interest on late payment and tax increases shall be removed from the tax account for recovery operations. The tax administration will provide more detailed provisions on the date of removal and the procedure to be followed. An obligation of less than eur 10 shall not be removed from the tax account.
The amount paid in respect of the obligation to be discharged from the tax account shall be used in accordance with Article 27 of the Tax Code, unless it is necessary to derogate from the taxable person's reasoned request.
The obligation to pay out the obligation to the enforcement authority and to use the charge as a performance of the obligation in the enforcement recovery is in force, as laid down in the law on the order of creditors of the creditors (1578/1992) And the outlet (19/07/2007) .
Failure to comply with the obligations laid down in Article 21 (1) of Council Regulation (ec) No 519/1999 of the European Parliament and of the Council on the approximation of the laws of the Member States relating to the approximation of the laws, regulations and administrative provisions of the Member States relating to the approximation of the laws, regulations and administrative provisions of the Member States relating to the approximation of the laws of the Member States (3) Article 3 (1) of Regulation (ec) No 3662/87 of the European Parliament and of the Council on the approximation of the laws, regulations and administrative provisions of the Member States relating to turnover taxes: oj L 348, 23.12.1994; Bull.
However, an obligation arising out of a commercial declaration may be sent by means of enforcement, to be published or accompanied by a bankruptcy law. (2003) At the latest two weeks after the date on which the taxable person is deemed to be exempt from the tax account which has not been provided by virtue of Article 47 of this Act. Where a taxable person has been sent a non-execution declaration, the time limit shall be read from the date on which the notice was sent by post as an ordinary letter within the meaning of Article 59 of the Administrative Code.
The obligation arising from a commercial declaration shall lapse after five years from the beginning of the calendar year following the date on which it is due. However, in a period of five years from the beginning of the following calendar year, the obligation arising from the periodic tax return notification shall expire after five years.
The obligation to pay shall lapse after five years from the beginning of the calendar year following the date specified in the obligation.
An obsolete obligation is abolished from the tax account. Otherwise, Article 21 of the Law on the implementation of taxes and charges shall apply to the limitation of the obligation.
Compensation which has not been used as a performance of obligations and which are not retained in the tax account pursuant to Article 14 shall be returned to the taxable person, provided that they amount to at least EUR 20 and not otherwise provided for in this Chapter.
However, the amount paid for the performance of the obligations shall be returned to the taxable person only if it has been paid in error or unduly and the taxable person requests that it be returned. If the request for repayment is not accepted, the tax administration shall issue a written decision with its appeal. The amount unduly paid may also be reimbursed by the tax administration on its own initiative, after consulting the taxable person.
Hypita, which must be transferred to a foreign country under an international tax transfer agreement, is not returned.
The amount to be repaid to the tax account as a result of the retransmission of the tax shall be returned to the taxable person once the tax has been reproduced, unless the credits have been used as a performance of obligations and unless they are: Be used as a contribution to the tax provided for in the tax.
Where a taxable person has failed to fulfil an obligation to declare under the laws or the provisions relating to income tax or to the transfer of funds as referred to in Article 1, or a declaration or other material omission, Reimbursement shall be returned after the amount of the obligation has been established, in so far as there is no need for compensation as a performance.
By way of derogation from the foregoing, the tax administration may return the credits or some of them prior to the settlement of the obligation if the deficiency is low and it is likely that the credits are not needed or are only needed for some of the The performance of the obligation.
If the refund is not returned, the information shall be entered on the account. At the request of the taxable person, the tax administration shall adopt a separate decision with regard to appeal.
On the basis of Article 25 of the tax account, the credits to be returned to the taxable person and the credits not used on the day of reconciliation, in so far as they do not constitute an obstacle within the meaning of Article 26 of the Tax Code, are used for the purposes of taxing: The Law of the Tax Code.
The amount referred to in paragraph 1 may also include obligations and taxes on which the taxable person is responsible.
The date of receipt is the date on which the credits are recognised as being withdrawn from the tax account.
Bankruptcy or foreclice shall not prevent the use of recoverable credits for the purposes of taxing.
The recoverable credits referred to in Article 25 or the amount remaining after the tax receipt shall be paid without undue delay. Payment shall be made in accordance with Article 21 (2) and (3) of the Tax Code and the amount of the tax administration pursuant to Article 24 of the Tax Code.
The amount foreclosed by the enforcement authority shall be paid to the enforcement authority.
If the other State authority which has the right to repay the sums due from the taxable person for the performance of his claims has requested payment of the refund, it shall be paid to the authority which made the request.
The entitlement to credits in the tax account shall lapse after five years from the beginning of the calendar year which the tax account has had in the previous year for transactions other than the rate of compensation.
The credits in the account shall be returned to the taxable person before the date of limitation, provided that they amount to EUR 20 or more. If it has not been possible to refund credits due to incomplete payment contact information, information on the date of limitation and the consequences of ageing will be provided in the context of the tax account.
The expired credits will be removed from the tax account and interpreted by the State. In particular, the tax administration may, at the request of the person concerned, return an expired credit to the tax account.
The tax administration provides more detailed provisions for the procedure to be followed for rebates.
The compensation shall be remunerated at the date of the value date referred to in Article 16:
(1) the maturity date referred to in Article 32 of the obligation; or
(2) credit for the refund to the taxable person or for the use of tax on the day on which the credit is deducted from the tax account.
However, for the compensation resulting from the value added tax referred to in Article 16 (2), the interest rate shall be paid on the day following the date of the payment of the tax on the period referred to in paragraph 1.
The interest rate shall be the interest rate for each six-month period preceding each calendar year. (633/1982) in Article 12 The reference rate referred to above, less than 2 percentage points, but not less than 0,5 %. (22/122009/1260)
The refund to be repaid from the tax account referred to in paragraph 1 (2) shall be paid in accordance with Article 22 of the Tax Code, from the day following the date of removal from the tax account until the date on which the refund is charged to the State account.
The State is responsible for the refund, and for the purposes of its payment, the State budget shall be entered in the budget for the purpose of financing the compensation interest. The interest rate recovered from the taxable person shall be paid to the State. The interest rate is not taxable income tax income.
The obligation to notify the obligation to be notified by means of a periodic tax notice shall be remunerated at the date of due date of the obligation referred to in Article 11 (1) and the payment of late payment by the tax administration, the tax increase, The amount of the obligation referred to in Article 11 (2) of the obligation referred to in Article 11 (2) for failure to pay and the compensation to be recovered pursuant to Article 11 (2), on the date of the value of the credit used, or the date on which the obligation is registered; Deleted from the tax account.
The interest rate shall be each of the six months preceding each calendar year. Article 12 of the korkola The reference rate referred to in paragraph 2 plus 7 percentage points.
Interest shall not be paid to the tax supplement or to the interest of late payment. The default interest rate is not deductible under income tax.
In the case of an obligation not to be carried out, an obligation to be removed from the tax account must be paid in respect of the tax increase and the (186/1995) The deferred interest rate on the tax account of the obligation from the day following the date of payment.
The default interest shall not be paid to the tax supplement or to the interest of the delay. The default interest rate is not deductible under income tax.
The recovery, recovery and settlement of the default interest shall be subject to the provisions of the Act on the addition of taxes and the law on delay.
If the obligation is reduced by the notice of the periodic tax declaration, the correction decision or the appeal, the excess amount shall be remunerated. The interest shall be calculated from the day following the maturity date referred to in Article 32 (1) or, if the value date of the compensation used for the performance of the obligation is later than that, from the day following the date of the refund or, if the amount carried out too late, Shall be subject to value added tax, not earlier than the date referred to in Article 31 (2), from the day following the date of the lodging of the complaint or the date of submission of the adjustment or modification tax. In so far as the obligation has not been carried out and the interest on late payment has been calculated, the amount of the default interest shall be adjusted to reflect the changed obligation.
If the amount of VAT referred to in Article 16 (2) for the refund referred to in paragraph 2 of the notice, correction or appeal is increased, the additional amount shall be paid on the basis of Article 31 (1) of the The date referred to in the article.
If the amount of the value added tax referred to in Article 16 (2) for the refund referred to in Article 16 (2), as a result of the decision, decision or appeal referred to in Article 176 of the VAT Code, is reduced, the amount of the obligation shall be: Pay interest on late payment on the day following the date of the tax on the target period. However, where the excess amount has been used as a performance or removal from the tax account before that date, the interest on late payment shall be paid for the day following the date on which the amount of excess has been used as a performance or removal from the tax account. Interest shall be paid on the value date of the credit which has been used for the performance of the obligation arising from the exercise, or the date on which the obligation is recognised from the tax account. The interest rate paid for the excess amount shall be abolished.
The amount of the benefit referred to in paragraph 2 shall not be subject to the provisions of Article 31 (2).
Notwithstanding the delay in the interest rate, default interest shall be paid in accordance with Article 39 (2) and (7) of the Law on Recovery.
When the tax administration corrects the tax account referred to in Article 18 or the error referred to in Article 37, the interest calculated in the tax account shall be adjusted to reflect the changed situation.
The tax administration provides more detailed provisions for the calculation of interest rates.
The tax administration shall correct, unless the matter has been settled by decision of the appeal, on its own initiative or at the request of the taxable person, the person responsible for the obligation or, at the request of the judicial control unit, an error in the tax account immediately After detection, subject to Article 39.
The correction and criterion shall be credited to the tax account and the tax account to be given to the taxable person.
The taxable person shall be given the possibility to be heard prior to the correction of an error in the tax account, if, for a particular reason, it is necessary.
At the request of a party entitled to remedy a request for a correction, or at the request of the judicial unit of the tax recipients, the tax administration shall issue a decision with its appeal.
The error may be left uncorrected if the error is minor and does not cause the taxable person to suffer injury or if the taxable amount is low and the taxable persons are not treated equally or other grounds require correction. To do.
The correction of the error for the benefit of the taxable person may be made within five years and to the detriment of the taxable person within two years of the end of the calendar year in which the measure or information required to be corrected is marked or Have to be marked on a bank account.
The correction may be made after the period referred to in paragraph 1 if the request for correction has arrived at the tax administration within the time limit.
If the credit account incorrectly entered in the tax account has been paid to the taxable person or if it has been used as a performance of the obligation and has not been corrected before the tax account has been notified to the taxable person, the tax administration shall fix the compensation To be recovered. The decision shall be taken within two calendar years of the end of the calendar year in which the incorrect credit is recorded in the tax account. The taxable person shall be given the opportunity to be heard before a decision is taken, unless it is manifestly unnecessary.
The refund may be waived if the amount is of a minor nature and not equal treatment of taxable persons or other grounds for recovery.
The date of repayment of the reimbursement shall be laid down by a decree of the Ministry of Finance.
The refund to be recovered shall be paid, in spite of the appeal, unless the tax administration or the review authority decides otherwise, and the payment and recovery shall be carried out in accordance with the provisions of this Act. The refund to be recovered shall expire after five years from the beginning of the year following the due date.
An appeal against a decision adopted pursuant to this law shall be brought by the Tax Administration by a written remedy, unless the decision has been settled by decision of the appeal.
The time limit referred to in Articles 37 and 39 shall be five years from the end of the calendar year in which the measure or information required to be corrected was or should have been or should have been entered into an account or incorrect The credit is recorded on an account, but always at least 60 days from the notification of the decision. Otherwise, the period shall be five years from the date of the decision, but always at least 60 days from the notification of the decision. The deadline for the tax recipients is 60 days from the date of the decision.
The adjustment requirement shall be submitted within the prescribed period to the tax administration.
The taxable person, the person responsible for the obligation and the judicial control unit of the tax recipients may appeal against the decision rendered in the light of the appeal referred to in Article 40 by appeal to the administrative court.
The time of appeal in the case referred to in Articles 37 and 39 shall be five years from the end of the calendar year in which the measure or information is or should have been or should have been or should have been marked on an account, but always at least: 60 days from the notification of the decision on the objection. Otherwise, the period of appeal shall be five years from the date of the decision, but always at least 60 days from the notification of the decision. The period of appeal of the beneficiary's judicial control unit is 60 days from the date of the appeal. Otherwise, the procedure laid down in Article 69 of the Law on Tax Procedure and the Law on Administrative Law (18/06/1996) Provides.
An appeal is brought against the decision of the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. The appeal shall comply with the provisions of Articles 70 and 71 of the Tax Procedure Act.
The obligation under this law must be paid in spite of the appeal.
The correction and appeal of the decision under the relevant tax law on which the tax account is based shall be governed by the law of that law.
Responsibility for the obligation to tax liability is governed by the provisions of Chapter 8 of the Tax Code.
If the notification or payment of the obligation has been delayed by the taxable person for reasons beyond the control of the taxable person, the tax administration may fail to pay, in whole or in part, the late payment, interest on late payment and the default interest.
If the penalty for delay has been caused by a misconduct of the tax administration, it shall be lodged without or without payment. If the penalty has also been partly caused by the taxable person's procedure, it may be paid or recovered in part.
The tax administration will restore the late payment, default interest or default interest to the tax account of the taxable person. The amount to be repaid may be used for the purposes of payment of outstanding commitments or for tax purposes as referred to in the Tax Code.
The decision to which the Tax Administration has decided not to collect the penalty for late payment shall not be subject to appeal.
The decree of the Ministry of Finance may provide that late payment interest, delay interest and late payments shall not be charged for the period from which the payment of obligations or the provision of a periodic tax return has been delayed by taxable persons For.
The tax administration may, on application, grant an exemption from the tax or charge levied under this Act, as well as the penalties and other penalties imposed on them. The tax administration may exempt from the items referred to above, even when they have to be accounted for or accounted for by a taxable person other than the State.
The conditions for exemption are laid down in the tax law.
The Ministry of Finance can take on a matter of principle that is important to the tax administration.
The penalties and other penalties referred to in paragraph 1, referred to in paragraph 1, which are to be returned to the taxable person, may be used for the purpose of payment of outstanding commitments or for tax purposes as referred to in the Tax Code.
The decision granting the application for exemption from the taxable person's application shall not be subject to appeal.
The provisions of this Article shall apply to the person liable for the tax under the law.
The tax payable under this law is subject to the provisions of Article 38c of the Tax Code exempting a special tax.
The tax statement shall be communicated to the taxable person through the electronic communications service in the general information network. The taxable person shall be deemed to have received the statement of accounts on the 10th day following the general due date.
If the tax account cannot be notified in accordance with the provisions of paragraph 1 in the light of the communication disturbances or other similar technical disturbances, it shall be sent by post by letter, in which case it shall be deemed to have been notified on the seventh day For sending.
At the request of the taxable person, the tax statement shall also be sent to the taxable person by post by letter or by means of an electronic transmission procedure available to the tax administration. However, the tax statement shall be deemed to have occurred at the date referred to in paragraph 1.
Other documents to be provided under this Act shall be notified in the form of an ordinary service within the meaning of Article 59 of the Administrative Code, or an evidence of an electronic service within the meaning of Article 18 of the Law on electronic transactions.
The decision taken pursuant to this law shall include the issuing authority with its contact details, the identity of the taxable person, the reasons for the decision and the way in which the case has been resolved.
If the deadline of the obligation, the date of submission of the notification or the date of payment of the refund is a holiday, the day of the day, or on a daily basis, the fee shall be paid, the declaration shall be made and the return shall be paid on the first working day thereafter. The same applies if the date of the obligation or the date of payment of the drawback is the date on which the payment systems used by the banks in their general payment systems in their legal form are not used by the Bank of Finland, as published by the Bank.
The penalties shall be paid to the taxable persons in the same proportion as the tax on which they are levied.
The amounts used for the performance of the obligations shall be credited to the taxable persons, in accordance with the (152/1998) Provides.
This Act shall enter into force on 14 August 2009.
The law shall apply to the tax payable, payable and refunded from the target periods ending on 1 January 2010 and after that date. (16/10/2009)
The law shall apply, as set out below, for the tax or penalty to be paid and returned to the tax or the target period ending on 1 January 2010 and to the penalties imposed on it, if the tax is to be imposed on: On or after 1 January 2010, or the repayment decision shall be taken on or after 1 January 2010. (16/10/2009)
The payment of the levy referred to in paragraph 3 and the penalty imposed on it shall be entered in the tax account as an obligation on the date on which the payment was made. The rate of interest for late payment in accordance with this law shall be paid from 1 January 2010, but not earlier than the date of the payment of the tax provided for in the relevant tax law. The tax charged to the tax account shall apply mutatis mutandis to other provisions of this Act. The tax does not, however, provide for a late payment. (16/10/2009)
The repayment of the tax referred to in paragraph 3 and the interest paid to it shall be credited to the tax account at the date of decision. The interest paid to the tax and the interest paid to it shall be remunerated at the decision-making date of the day following the date of decision. The tax credited to the tax account shall apply mutatis mutandis to the other provisions of this Act.
The amount paid in respect of the amount of the levy referred to in paragraph 3 and the amount of the other tax paid on or after 2 March 2010 shall be subject to the provisions of this Act.
Before the law enters into force, action can be taken to implement it.
THEY 221/2008 , VaVM 7/2009, EV 66/2009This Act shall enter into force on 21 October 2009. However, Article 7 (2) shall enter into force on 1 January 2010.
Article 51 (2) to (4) already applies from 14 August 2009.
THEY 129/2009 , VaVM 12/2009, EV 115/2009
This Act shall enter into force on 1 January 2010.
Article 32 (2) shall apply until 31 December 2010.
Article 31 (3) shall apply from 1 January 2010 to the interest rate calculated for the period after that date.
Article 32 (2) shall apply to a default interest rate calculated from 1 January 2010 until 31 December 2010.
THEY 133/2009 , VaVM 39/2009, EV 208/2009
This Act shall enter into force on 24 March 2010.
By way of derogation from Article 8 (3), the 2010 decision may be taken during 2010.
THEY 282/2009 , VaVM 9/2010, EV 19/2010
This Act shall enter into force on 1 January 2012.
THEY 50/2011 , THEY 130/2011 , VaVM 23/2011, EV 104/2011
This Act shall enter into force on 1 January 2013.
At the time of entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply to the appeal and to the appeal to the administrative court. Pending the entry into force of this Act, the accrued interest shall be subject to the provisions in force at the time of entry into force of this Act.
THEY 76/2012 , VaVM 29/2012, EV 136/2012
This Act shall enter into force at the time of the Council Regulation.
This law has been repealed by L 7.11.2014/880 , which is valid from 1 January 2015.
THEY 140/2013 , VaVM 31/2013, TaVL 29/2013, YmVL 27/2013, EV 195/2013
