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In accordance with the decision of the Parliament:
For tax purposes, a tax administration under the Ministry of Finance is subject to the jurisdiction of the whole country.
The role of the tax administration is the provision of taxation, tax control, collection of taxes and charges, collection and accounting, as well as the judicial control of tax beneficiaries, as provided for in the separate provision.
The tax administration must promote fair and uniform taxation and develop the service capacity of the tax administration.
The tax administration must carry out the tasks of clearing, testing, monitoring and planning, as well as other tasks entrusted to it by the Ministry of Finance or which are expressly provided for or provided for.
The role of the tax administration is to maintain an electronic identification service which, in the performance of a public task, can identify the organisation and the person representing it.
L to 1247/2013 Article 2a is provisionally in force from 1 January 2014 to 31 December 2016. The previous wording reads:
The role of the tax administration is to maintain an electronic identification service which, in the performance of a public task, can identify the organisation and the person representing it.
L to 14/10/2010 Article 2a was provisionally maintained between 1 January 2011 and 31 December 2013.
The tax administration may delegate the task of assisting a task under Article 2 (1) to a private entity with sufficient technical conditions and sufficient knowledge to carry out such a task. Assisting tasks include:
(1) Reception, sorting and recording of documents and other documents issued to the tax administration;
2) printing and loading of documents sent by the tax administration;
(3) the law on electronic transactions; (2003) Electronic notification and management of the associated consent in accordance with Articles 18 and 19.
The person carrying out the assisting tasks shall carry out the duties assigned to it under Article 1 (1) under the criminal law. Compensation for damages is laid down in the law on damages (1999) .
The organisation of the tax administration and the tasks of the departments and institutions may be determined on the basis of a function or division of activity or of a grouping of taxes or charges.
The activities of units and institutions must be organised in order to ensure the availability of services and the implementation of linguistic rights.
There are units in the tax administration whose numbers, names, areas and main tasks are laid down by a decree of the Council of Ministers.
The judicial control unit of the beneficiaries is governed by Article 24. The Grey Economic Clearing Unit is governed by the Law of the Grey Economy (19207/2010) . (21.12.2010/1208)
The tax administration unit may have local, support and other operational units.
The tax administration also has a tax office in Åland. (21.12.2015)
For the purposes of the proceedings, the tax administration, for the purposes of preliminary rulings, has a tax rectification body with an independent decision-making body for the purposes of the proceedings.
The rules of procedure of the tax administration provide for more detailed provisions on the organisation, departments, functions and organisation of the tax administration as well as in the headquarters. In addition, the rules of procedure of the tax administration may lay down provisions on the internal organisation, operation, functions and organisation of the departments and the areas of activity. The rules of procedure of the tax administration are published in Finnish law.
The Rules of Procedure of the Tax Administration provide more detailed provisions on the internal organisation, operating units, tasks and organisation of the unit and the areas of activity.
In the case of taxation, the tax administration shall, at the request of an obligor, notify the tax administration unit or activity unit responsible for the matter.
The tax administration is managed by the Executive Director.
The Executive Director shall decide on the issue of the provisions falling within the competence of the Tax Administration. The Executive Director shall decide on the lodging of the provisions of the official concerned. The preparation of the proposal must be carried out separately from the adoption of administrative decisions relating to its application.
The Director General confirms the Rules of Procedure of the Tax Administration.
The Executive Director may decide on a case which, according to Article 9, belongs to the Tax Administration Unit. However, the Director-General shall not be able to decide on a specific case of taxation or on the issue of the judicial control of the beneficiaries referred to in Articles 24 to 29.
L to 25/2015 Article 8 entered into force on 1 May 2015. The previous wording reads:
The tax administration is managed by the Executive Director.
The Executive Director's qualification is a higher education qualification, the range of experience required for the task and the practical management skills and management experience. (21.12.2015)
The Executive Director shall decide on the issue of the provisions falling within the competence of the Tax Administration. The Executive Director shall decide on the lodging of the provisions of the official concerned. The preparation of the proposal must be carried out separately from the adoption of administrative decisions relating to its application.
The Director General confirms the Rules of Procedure of the Tax Administration.
The Executive Director may decide on a case which, according to Article 9, belongs to the Tax Administration Unit. However, the Director-General shall not be able to decide on a specific case of taxation or on the issue of the judicial control of the beneficiaries referred to in Articles 24 to 29.
The tax administration unit is managed by the Head of Unit.
The unit shall be assigned by the Head of Unit or by any other official in accordance with the Rules of Procedure of the Service. The Head of Unit shall adopt the Rules.
The decree of the Council of State lays down detailed provisions on staff, appointments, qualification requirements and the appointment of a deputy chairman of the Executive Director, Head of Unit and the Director-General for Taxation.
In addition, the Finnish Government Decree may provide more detailed provisions on the internal management of the tax administration as well as on the role of the Executive Director and other senior managers.
The rules of procedure of the tax administration and its unit provide for other forms of substitutions, internal management and other internal management matters.
The Central Tax Board shall have a chairperson and eight other members and an alternate to each of them. The members and alternates shall be appointed by the Council for a period of five years.
The Government shall instruct one of the members to act as Vice-President.
A higher education qualification is required from the Chairman of the Central Tax Board. All members of the Central Tax Board must be well-versed in tax matters and have to represent a versatile knowledge of taxation. (12.12.2014/1089)
L to 1089/2014 (3) entered into force on 1 January 2015. The previous wording reads:
The chairman of the central tax committee is required to have a higher law degree in law. All members of the Central Tax Board must be well-versed in tax matters and have to represent a versatile knowledge of taxation.
The Board must be represented by the tax administration, the tax beneficiaries and the taxable persons.
A quorum shall be quorum in the presence of at least five other members, in addition to the Chairperson or Vice-Chairperson.
The board's decision will be the majority opinion. In the event of a tie dividend, the opinion which is more favourable to the taxable person, or if that principle is not applicable, is the opinion which the President has supported.
In the Central Tax Board, matters shall be dealt with by the presentation. The presentation shall be submitted by the secretaries taken by the panel.
The Board of Appeal shall be entitled to consult experts and to consult them.
At the hearing of the General Tax Board, the General Tax Board shall respect the administrative law (2003) Provides.
Where, in other similar cases or in the interests of homogeneity in the application of the law, it is important to find a solution, or where there is another particularly weighty reason, the central tax committee may, upon application, issue a tax Preliminary ruling.
A preliminary ruling is not given if the case has been settled by a decision of the tax administration or an application is pending in the tax administration unit.
As regards income tax and VAT, the preliminary ruling is to be binding on the applicant's claim to be binding on the tax for which it was issued. The taxable person shall, however, comply with the Law on the withholding tax (1341/1990) And to a limited extent the taxable income tax (627/1978) After having received the information or, where the applicant is a taxable person, this required decision.
Applications for a preliminary ruling shall be made in writing. The application shall indicate the specific question from which the preliminary ruling is sought and provide the necessary explanation of the case.
An appeal is brought before the Supreme Administrative Court.
The national court is entitled to appeal:
1) the applicant;
2) the judicial control unit of the tax beneficiaries;
(3) the municipality which has the right to complain about the taxation applicable to the preliminary ruling.
The decision of the Central Tax Board, which has been decided not to give a preliminary ruling, shall not be subject to appeal.
The appeal shall be submitted to the Supreme Administrative Court within the time of appeal. The date of appeal shall be thirty days from the date of notification of the decision.
The appeal for a preliminary ruling is dealt with as a matter of urgency in the Supreme Administrative Court.
In spite of the complaint, the reference for a preliminary ruling under the withholding tax on the withholding tax and the taxable person's income tax is limited. As a result of the appeal, the decision to levy the tax must be complied with, including when the decision on the decision was taken.
The tax corrigendum is the chair of the chair and the posts of the chairpersons.
The Presidents shall chair the Chambers.
The Executive Chairman shall be responsible for the organisation and development of the work of the Corrigendum. The Executive Chairman shall adopt the Rules of Procedure of the Board.
The Presidency's qualification is a higher education qualification and good knowledge of taxation. In addition, the aptitude requirement of the leading President is a proven management skill.
The tax corrigendum is composed of members proposed by the tax administration, the municipalities and the organisations representing the various taxpayers. The members and their personal deputies shall be determined by the tax administration for five calendar years.
The tax administration asks the municipalities, the Association of Finnish Municipalities, and the associations representing the various taxpayers to become members of the tax adjustment committee. Proposals for Members shall be submitted to the Fiscal Administration in good time before the beginning of the Members' term of office.
The home municipality of the board of the Åland Islands is to be at the Åland Islands. The tax administration must allow the Government of the Province of Åland to be consulted before the members of the Åland Chamber are appointed.
Following the mandate of the member of the Corrections Board during the term of office, the tax administration shall inform the competent authority of the proposal in order to propose a new member for the remainder of his term of office.
A member of the corrigendum shall be familiar with the tax.
The tax corrigendum shall be divided into sections. The number of shares, principal tasks and locations are laid down in the Rules of Procedure of the Tax Administration. The Department of Corrections also has the Åland Islands.
Each division has a chairperson and four members. One is proposed by the tax administration, one by the municipalities and by two different taxpayers' organisations.
A quorum shall be present when the President and at least two Members are present.
However, the Chamber may, in its composition, composed of a chairman and a member representing the taxpayer, decide on a case in which the amount of the tax may change to a maximum of eur 6 000 in the event of an objection, provided that the President and the Member Unanimously.
The relevant department of the tax administration shall prepare the case to be dealt with by the Corrections Board and shall submit a proposal to the Board.
The Court of Corrections shall have the right to consult experts and to consult them.
If a chairman or a member has taken part in the adoption of a tax decision, he shall not deal with the same request for correction in the corrigendum.
The procedure to be followed in the Corrigendum to the Corrigendum is otherwise applicable in the administrative law and in the Law on Tax Procedure (188/1995) Provides.
The Rules of Procedure of the Court of Auditors shall lay down more detailed provisions concerning the division of tasks of the sections of the Board, the division of responsibilities and arrangements for the chairs and the organisation of other activities.
Tax administration is the judicial control unit of the tax beneficiaries. The unit shall exercise the voice of the tax recipients as a party to the tax, as laid down in this Act and elsewhere in law.
The task of the judicial control unit of the beneficiaries is to supervise the right of the State, the municipality, the congregation, the National Pensions Association, the Forestry Association and the Forestry Centre in the field of taxation and taxation, and in the administrative law, or In the administrative law; (18/06/1996) , where the entity considers that:
(1) it is necessary for the application of the law in other similar cases, or for reasons of uniformity of taxation or case-law;
(2) is economically significant; or
(3) the judicial supervision of the beneficiaries otherwise requires.
The rightholders' rights control unit shall have independent decision-making powers.
In addition to what other law provides for consultation of tax recipients, a tax administration or a tax administration unit dealing with a preliminary ruling or a request for a preliminary ruling, a central tax committee or a tax adjustment committee may, before settling the matter, reserve the right to: The Court of Justice has the opportunity to be heard. (21.12.2015)
Before a decision is taken, the Administrative Court may reserve the possibility for the judicial review of the Court of Justice to issue a reply or an opinion and to notify the decision by means of an electronic data exchange procedure. The unit shall immediately notify the receipt of the electronic document by automatic signature or otherwise. The unit shall be deemed to have received the decision at the time of receipt.
In the case of a preliminary ruling by the Tax Administration or of the Central Tax Board, the judicial review of the tax authorities may, during the period of appeal provided to it, be binding, for a specific reason, in order to indicate that it does not exercise its right of appeal.
In addition to those tax recipients, the right of appeal to the municipality, the congregation and the People's Pension Fund may be exercised independently by the tax agents of the entity who have been appointed for that purpose. These tax agents assist the municipality, the congregation and the People's Pensions Office in matters of law enforcement.
The Finnish Association of Municipalities designates the tax agents referred to in paragraph 1 on a proposal from the Tax Court. For specific reasons, the designation may be withdrawn in the same order as it has been done.
Tax administration is entitled, on behalf of all taxable persons, for the tax and fees imposed on the tax administration to report a tax or other tax offence to the investigating authority for the purposes of the investigation, and The agent, represented by the Ombudsman, shall exercise his or her powers of speech in the case of criminal proceedings and the damage caused by the offence.
The tax administration also has the right to inform the preliminary investigation authority of the issue of the accounting crime which it has identified.
In addition to what in this law and in the Tax Law Act (2006) Provides for the use of the power of speech, the tax administration and responsibility for the State, as well as the State interest and the right to tax administration in court, arbitration, other authorities and supply, and the use of the State Authority in the field of taxation agreements.
The Ministry of Finance has the right, rather than the tax administration, to exercise the right to speak before the general courts in a matter of principle relevant to the interpretation of European Union law relating to the interpretation of eu law. (21.12.2015)
The State shall be responsible for carrying out the tax burden. Tax costs are in line with the State's actual budget and, on the basis of the annual accounts of the previous year, the revised tax administration expenditure. The calculation of costs shall also take into account the value added tax expenditure related to the abovementioned tax administration expenditure.
In the case of the annual costs referred to in paragraph 1, the State shall recover a total of 30,8 % from the municipalities, 3,4 % for the church of the Evangelical Lutheran Church and 5,9 % for the Social Insurance Institution. (22/05/2015)
L to 25/06/2015 (2) shall enter into force on 1 January 2016. The previous wording reads:
In the case of the annual costs referred to in paragraph 1, the State shall recover a total of 30,8 % from the municipalities, 4,7 % for the church of the Evangelical Lutheran Church and 5,9 % for the Social Insurance Institution.
The individual municipality is responsible for the municipal annual tax costs by the amount obtained as follows:
(1) in Chapter 0,3 of the Tax Code (532/1998) Article 3a The proportional share of the sum of the total value of the municipal tax and the municipality's share of the municipality, calculated on the basis of the tax paid in the previous year;
(2) the proportion of the population of the municipality calculated at the beginning of the year preceding the year preceding the year of the year is multiplied by the relative share of the total population of the country;
(3) The sum of the figures calculated in accordance with paragraphs 1 and 2 shall be multipdid by the municipalities' share of the tax costs laid down in Article 30 (2).
The individual church is responsible for the annual tax costs of the churches of the Evangelical Lutheran Church, by the following:
1) by multiplying the relative share of the imputed church tax, calculated on the basis of the taxation of the country as a whole, in the previous year;
(2) at the beginning of the year preceding the year preceding the year of succession, the proportional share of the number of members present in the church books of the church in the presence of the Evangelical Lutheran Church shall be multiplies;
(3) the sum of the figures calculated in accordance with paragraphs 1 and 2 shall be multipdied by the co-financing of the tax costs provided for in Article 30 (2).
(22/05/2015)L to 25/06/2015 (2) shall enter into force on 1 January 2016. The previous wording reads:
The individual church is responsible for the annual tax costs of the churches of the Evangelical Lutheran Church, by the following:
(1) by multiplying the sum of the sum of the sum of the corporation tax rate and the social tax rate of the congregation, calculated in accordance with the taxation of the total amount, calculated in the previous year;
(2) at the beginning of the year preceding the year preceding the year of succession, the proportional share of the number of members present in the church books of the church in the presence of the Evangelical Lutheran Church shall be multiplies;
(3) the sum of the figures calculated in accordance with paragraphs 1 and 2 shall be multipdied by the co-financing of the tax costs provided for in Article 30 (2).
Under Article 30 (2), the tax administration charges taxable persons within the meaning of Article 30 (2) on a yearly basis in respect of tax liabilities in respect of land, summer, September and December. The amount of the costs and the amount of the individual tax beneficiary must be reported in the decision on recovery.
If the tax beneficiary does not satisfy the decision, it shall lodge a complaint with the tax administration during the following calendar month. The decision on the request for adjustment shall be subject to appeal as laid down in the Administrative Loan Act.
The Director-General of the Tax Administration or its official shall decide on the conduct of the administrative complaint. The Rules of Procedure may provide that, in the case of a complaint addressed to a unit of the tax administration or its official, the Head of Unit, with the exception of a complaint made by the Head of Unit, shall be determined by the Director General.
The administrative complaint lodged by the Director-General, his deputy or the Tax Inspectors and its official shall be settled by the Ministry of Finance. However, with the exception of the Head of Unit complaint lodged by the Head of Unit, a complaint lodged with the unit shall be determined by the Head of the Unit. The Ministry of Finance may decide to deal with an important complaint in the tax administration.
§ 34 has been repealed by L 21.12.2012/881 .
This Act shall enter into force on 1 September 2010.
This Act repeals the Law of 18 April 2008 on Tax Administration (2006) And the Law of 26 July 1996 on the Central Tax Board (185/1996) With their subsequent modifications.
Upon the entry into force of this Act, the members of the Central Tax Board, Vice-Presidents, members and alternates shall continue their term of office.
The provisions of this Law on the Tax Corrections Tax shall apply to the tax adjustment pool of the tax administration to be initiated on 1 January 2013.
At the time of entry into force of this Act, the tax offices of the tax agencies, the Tax Corrections Board of the KonserniTax Centre and the Tax Office of the Tax Office of the Åland Tax Office, shall continue their term of office and shall be subject to: The provisions in force upon entry into force of this Act. Until 31 December 2012, the adjustment requirement shall be applied to the tax authority which has delivered, or has become, the tax authority, or which has confirmed the reason for the grouping's income and resources; and Losses and liabilities shall be distributed to the shareholders. The Tax Corrections Board of the Group Tax Centre is competent in the decisions to be taken by the KonserniTax Centre and the Tax Office of the Tax Office of the Åland Tax Office has jurisdiction in the decisions taken by the Tax Office of the Åland Islands. However, the rules of procedure of the tax administration may lay down provisions on the tasks of the Corrigenda or their sections if, in view of the change in the organisation of the tax administration or in order to promote a balanced distribution of tasks, it is necessary to amend the The determination of the functions of the adjustment bodies.
If, at the time of entry into force of this Act, a branch of the tax administration is an entity other than the whole country, the Rules of Procedure of the Tax Administration may provide for the transfer of tasks to another unit of the tax administration, in accordance with the provisions of the law applicable at the time of entry into force of this Act Provisions.
The tax administration may set up, declare and comply with the posts necessary for the implementation of this law before the law enters into force, as well as other decisions concerning the necessary civil service arrangements. The provisions in force at the time of entry into force of this Act shall apply to the establishment, eligibility and appointment procedure of the law enforcement posts. The tax administration may also adopt the new rules of procedure of the tax administration.
The rest of the legislation, or otherwise provided for in the legislation of the tax government or the tax office or any other authority competent for taxation within the meaning of this Act, shall apply after the entry into force of this Act of the Tax Administration.
Upon entry into force of this Act, the provisions and instructions issued by the tax government shall remain in force until such time as they are laid down.
Upon the entry into force of this Act, the President of the Corrigendum shall be eligible for the post of the President of the Corrigendum.
Before the entry into force of this Act, measures may be taken to implement the law.
THEY 288/2009 , VaVM 12/2010, EV 37/2010This Act shall enter into force on 1 January 2011.
THEY 163/2010 , VaVM 45/2010, EV 228/2010
This Act shall enter into force on 1 January 2011 and shall expire on 31 December 2013.
THEY 122/2010 , THEY 258/2010 , VaVM 47/2010, EV 240/2010
This Act shall enter into force on 1 January 2013. However, Article 8 (2) and Article 2b shall enter into force on 28 December 2012.
The provisions in force at the time of entry into force of this Act shall apply at the time of entry into force of this Act.
The appeal to the Administrative Court of Helsinki, which has been brought before the entry into force of this Act, shall be governed by Article 34, which entered into force on the date of entry into force of this Act.
THEY 76/2012 , VaVM 29/2012, EV 136/2012
This Act shall enter into force on 1 January 2014 and shall expire on 31 December 2016.
THEY 105/2013 , THEY 181/2013 , VaVM 22/2013, EV 148/2013
This Act shall enter into force on 1 January 2015.
THEY 122/2014 , VaVM 25/2014, EV 179/2014
This Act shall enter into force on 1 May 2015.
THEY 298/2014 , HVM 50/2014, EV 323/2014
This Act shall enter into force on 1 January 2016.
The law shall apply for the first time in the tax year of the tax year 2016.
THEY 302/2014 , VaVM 41/2014, EV 285/2014
