Act No. 5 of 19 May 1979 on income tax
Modified repeals, hovedlov replaces information
Amended by Act No. 12 of 2 November 2006 Income Tax
Act No. 2 of 27 March 2006 amending Rule Act on Income (Net salary for persons who acquire earnings from passenger ships recorded in the Tax Directorate of net pay register)
Act No. 6 of 11 november 2004 amending Rule Act on income tax (Simplification of the equation and the complaints system and the change of dividend taxation, etc.)
Act No. 2 of 21 May 2004 amending of Rule Act on income tax (DIS registration for cruising and special deduction for certain apprentices)
Act No. 6 of 10 april 2003 amending Rule Act on income Tax (Taxation of certain associations, etc., tax exemption for dividends from foreign subsidiaries to parent companies , changes in net time of dividends, as well as succession rules in connection with the restructuring of the inshore fishery)
Act No. 9 of 12 november 2001 amending Rule Act on income tax (Restrictions on the tax depreciation for corporations and individuals as well as lower corporation certain concessionary companies)
Act No. 6 of 31 May 2001 amending Rule Act on income tax (Limitation of loss carryforwards and expansion of the dividend concept)
Act No. 9 of 11 november 2000 amending Rule Act income Tax | || Act No. 3 of 23 May 2000 amending Rule Act on income tax
Act No. 9 of 29 October 1999 amending Rule Act on income tax
Parliament Act no. 15 of 30 October 1998 amending Landsting income Tax
Act No. 2 of 2 May 1996 amending Rule Act on income tax
Act No. 2 of 12 June 1995 amending Rule Act on income tax
Parliament Act no. 18 of 3 november 1994 amending Rule Act on income tax
Act No. 2 of 3 March 1994 amending Rule Act on income tax
Parliament Act no. 17 of 28 October 1993 amending Rule Act on income tax
Act No. 10 of 15 October 1993 deadline for the establishment of the municipal tax percentages for 1994
Parliament Act no. 21 of 30 October 1992 amending Rule Act on income tax
Act No. 5 of 23 October 1991 amending Rule Act on
income Tax Act No. l of 18 april 1991 amending Rule Act on income tax
Parliament Act no. 15 of 18 October 1990 amending Rule Act on income tax
Act No. 2 of 17 May 1990 amendment of Rule Act on income tax
Act No. l of 15 May 1990 deadline for determining the tax deduction for age of retired and erhvervsudygtighedsrentemodtagere for 1991
Parliament Act no. 10 of 17 October 1988 amending Rule Act income tax | || Act No. 3 of 5 June 1986 amending Rule Act on income tax
Act No. 9 of 28 October 1985 amending Rule Act on income tax
Act No. 4 of 7 June 1985 amending Landsting Act on income tax
Parliament Act no. 15 of 3 december 1984 amending Rule Act on income tax
Act No. 4 of 2 October 1981 amending Rule Act on income tax
Landsting Order no. 7 of 26 June 1979 on the tax return and the declaration of A-income etc.
Landsting Order no. 7 of 26 June 1979 on the tax return and the declaration of A-income etc.
The tax liability
§ 1. Unlimited tax responsibility:
1) persons who reside in Greenland,
2) persons who are not domiciled in Greenland, staying there for at least 6 months, including short-term stays outside Greenland because of the holiday or the like
3) limited companies registered as resident in Greenland,
4) other in Greenland resident companies, in which none of the participants are personally liable for company's obligations and distributes the surplus in relation to the participants subscribed capital,
5) in Greenland resident savings banks
6) in Greenland resident cooperatives, defined as groups which aims to buy, procure or produce goods or provide services wholly or partly to the members private consumption, which - apart from a normal return on paid-up medlemskabstal - using the place found revenue with its members as a basis for discharge of profits to these,
7) other cooperative enterprises resident in Greenland,
8) mutual insurance associations, resident in Greenland and which also takes over the insurance without compulsory participation in mutual responsibility and
9) other associations, corporations, foundations, endowments and private institutions, resident of Greenland and having income from business activities.
Subsection. 2. The tax liability in the first paragraph. 1, no. 9, said associations, etc. includes only their income from business activities. As commercial income is considered income from business activities or other business activities, including income from the operation, rental or lease of real estate. Where is conferred on an association etc. a right to share in the profits of a business that is not operated by the association itself, considered the resulting liquid income also as business income. Profit, as an association, etc. recoups shipments to members, are not considered as abstracted from business activities.
§ 2. Limited tax liability for persons in § 1. 1, no. 3-9, those types of companies and associations etc. and estates treated off Greenland, without meeting the conditions of § l paragraph. 1:
1) receive any kind of remuneration for personal work in conditions of service performed in Greenland or on board ships registered in Greenland, unless the work is done during residence for a period not exceeding 60 days in context, and that person is still employed by an employer who is not a resident of Greenland
2) receive income for activities carried out in Greenland, as a professional artist, athlete or the like, including cases where income accrues not entertainer or sportsman himself but to another person, etc.
3) receive reimbursement of the in § 37 paragraph. l, no. 2, said kind of membership or as assistants for boards, committees, commissions, councils and the like, being a resident of Greenland,
4) receive income from Greenland, which according to § 37 paragraph. 2, no. 1, to be accounted A income
5) receives dividends, which according to § 70 shall be made deduction of dividend tax
6) engaged in a profession with a permanent establishment in Greenland or participate in a business with a permanent establishment in Greenland or otherwise are entitled to share in revenue, profits or the like of such a company,
7) engaged in the professional services from a fixed base in Greenland or for the pursuit of such activities staying at least 90 days in Greenland in consistency or participating in such activities or otherwise are entitled to share in revenue, profits or the like of such a company,
8) operating of ships or aircraft in Greenland's territory or at regular traffic between a place in the territory of Greenland and a space outside or participating in such activities or otherwise are entitled to share in revenue, profits or the like of such a company,
9) receives royalties accruing from Greenland, || | 10) derives income from the rental or lease of the company in Greenland,
11) own real properties in Greenland or enjoying the income of the same or
12) derives income which lodtager in one of Greenland treated estate.
Subsection. 2. The tax liability under subsection. l only include the given income and revenue base, as well as expenses deductible only to the extent devedrører such income or revenue base. For individuals who are taxable in accordance with paragraph. l, no. l, deducts an allowance of 10 per cent. remuneration, but no more than a year one of the county council set amount. It is in the second section. mentioned annual allowance shall under a county collection in the first half of the year preceding the calendar year in question.
§ 3. Exempt from tax liability is:
1) The king and his spouse and the members of the royal house which has children of Danish kings, or for whom, according to the Basic Law § 11 fixed annuities and their spouses. The same applies to his estates.
2) The state, our government, municipalities and their enterprises and institutions.
3) of foreign states present diplomatic representatives, diplomatic missions' staff, these groups of persons family members and service staff and private servants, taxed in accordance with the rules of the Vienna Convention on Diplomatic Relations.
4) of foreign states present consular representatives, diplomatic missions' staff, these groups of persons family members and representation of the service staff are taxed in accordance with the rules of the Vienna Convention on Consular Relations.
5} Recognized churches and church institutions created in connection with these or to the Church.
6) Educational, social and cultural institutions that are independent non-profit institutions whose revenues can only be used for the institution's purpose.
7) Individuals and companies, etc., which are covered by Article 7 of the Agreement under the North Atlantic Treaty between the Kingdom of Denmark and the United States on defense of Greenland.
Subsection. 2. Associations, etc. which are taxable under § l paragraph. l, no. 9, when the association's statutory objective is almenvelgorende or otherwise profit, fully or partially exempt from taxation. This decision shall be taken by our government.
Subsection. 3. Taxation of companies and businesses that have been granted a license under Sec. IV of the Act on Mineral Resources in Greenland lapse to the extent that it follows from the concession.
§ 4. Spouses jointly taxed on their income, if they both know the income year are fully taxable, and they either living together at this time or have ceased marital relations during the income year without being separated.
Subsection. 2. If a spouse's tax liability arises or ceases during the calendar year, made a group income election under subsection. 1 only for the period during which both spouses are fully taxable.
§ 5. Children are self-employed taxpayers.
Subsection. 2. Has the child received an income enjoyment or property as a gift from his parents, stepparents, foster parents or grandparents taxable income enjoyment or capital return of principal if the principal is fully taxable. This applies only to the end of the calendar year in which the child turns 18 years of age, or child marriage.
Subsection. 3. If a child at the beginning of the tax year is over 15 years, working in a business carried on by its parents, stepparents, foster parents or grandparents, they can not deduct wages for the child in the calculation of taxable income, and the wage is not included in the calculation of the child's taxable income.
Subsection. 4. For a child's income is not included, what parents, stepparents, foster parents or grandparents have given the child in whole or in part to maintenance unless it takes the form of alimony, or it constitutes remuneration for work in a business belonging to one of payers and can be deducted from his taxable income.
Tax liability extent, its onset and termination.
§ 6. The tax liability consists of the provisions below, the following deviations in the period in which they § l or § 2 specified conditions for the tax liability is met.
§ 7. For a person who acquires residence in Greenland without also reside there, enters tax liability under § l paragraph. l, no. l, first when he takes up residence in Greenland, except for short stay because of the holiday or the like.
§ 8. For those in § l paragraph. l, no. 2, said people join the tax liability from the beginning of the stay in Greenland for granting tax obligation.
Subsection. 2. For persons as tourists or for study reside in Greenland, as during their stay are self-employed there, and persistent income tax to Denmark, the Faroe Islands or their home country according to the rules of Lubmin residents, enters tax liability under § l paragraph. l pt. 2, first, when the stay in Greenland with or without interruption extending over more than 365 days within a total period of 2 years.
§ 9. Departing one in Greenland taxable person at death, ceases tax liability on death.
§ 10. Over Taking a surviving spouse in close connection with the death community property to hensidden in undivided possession, the surviving income tax for all the income year in which the death occurred, of all income which spouses have acquired in this fiscal year. Surviving occurs in the whole of the deceased's tax position.
Subsection. 2. For installation of a stay without switching treatment to the surviving spouse after the latter has exercised its prerogatives under the succession of Greenland, the rules in paragraphs. l analogy.
§ 11. When the estate of one of Greenland taxpayer changed in immediate connection with the death, the deceased's tax on income in the income year in which the death occurred, finally settled with the payment of provisional income tax amount payable as of death, or that should be included on income earned to that time.
Subsection. 2. Both the tax administration and the estate may require that for the time from the income year beginning on the death occurs a final hiring of income earned by the deceased. If the calculated final tax for the period from the income year beginning on death exceeds the total provisional income tax amount due before death or had withheld from income earned prior to this time, with at least 4,000 kr., The estate pay the missing amount of tax. Where the sum of the said interim amount of tax final tax with a minimum of 500 kr., The estate can deduct the amount paid too much, recovered.
Subsection. 3. Tax Authority's claim for final appointment under subsection. 2 to be raised against the estate within 3 months after the death. Received information according to § 110 paragraph. 9, later than one month after the death, the requirement should be raised up to 2 months of receipt of the information.
Subsection. 4. Need lived final appointment under subsection. 2, the estate notify the deceased's tax municipality within 3 months after the death.
Subsection. 5. In accordance with paragraph. 3 and 4 cases referred to the estate lodge usual tax return no later than 5 months after the death. If the requirement ofter paragraph. 3, 2nd sentence., Instituted later than 3 months after the death, the deadline is extended to within 2 months of the requirement for final appointment.
Subsection. 6. At the final appointment under subsection. 2behandles assets that may be subject to depreciation for tax purposes, in accordance with the rules on tax depreciation.
Subsection. 7. Food, drink and speculative assets considered at the final appointment under subsection. 2 which ceded the deceased on the day of death. As the consideration received is considered the value of trade and repute on the day of death.
Subsection. 8. The rules in paragraphs. l shall also apply when the estate is of little value and change does not take place.
The taxable income.
§ 12. The taxable income is determined based on income in the income year. Tax year is the calendar year preceding the equation. Consists tax liability only for part of a year, the income year that period. Includes income hiring a shorter period than a year, and is payable to the tax deductions including personal allowance fixed annual amount granted to these deductions only with a proportionate share of årsfradraget.
Subsection. 2. Tax Administration may permit the companies, associations, etc. which so requests, use a different fiscal year than the calendar year. It thus chose taxation can not be subsequently departed without permission from the Tax Authority. It is a condition for approval of a tax year, which differs from the calendar year that begins on the first day of a month. In connection with the authorization can be set specific deadlines for submission of tax return and payment of the tax assessments.
§ 13. The taxable income includes the exclusions and limitations arising from § l paragraph. 2 and § 2. 2, point 1., The taxpayer's total annual revenue without regard to whether the income comes from Greenland or not, and whether they consist in money or goods of monetary value.
Subsection. 2. Remuneration for personal work in service compared to income tax in the income year in which the payment is made. Ceases income recipient's tax liability before the payment of the fee, the fee later to income tax at the time of tax liability end.
Subsection. 3. Interest income is taxed respectively deducted in the income year in which interest becomes payable. Miss debtor financial ability to pay the interest due shall be deducted respectively income tax rate, however, only in the income year in which the interest is paid. Tax Board may for finance companies and other businesses for whom such accounts form must be considered natural, allow interest income taxed respectively deducted in the income year in which the interest relates. The order procedure chosen can not be changed later.
§ 14. The taxable income includes eg .:
1) income from any business activity, for example. income from trade, industry, crafts, shipping, fishing, fishing, hunting, sheep farming, income obtained by participating in the partnership, shipping partnership, limited partnership or limited partnership with or as lodtager in an estate under public or privately, remuneration for scientific, artistic or literary or for work, service or social assistance of any kind,
2) income from lease or rent, pension, annuity and survival rate, income from support obligations and alimony, income from gratuitous use of other people's possessions and by gifts, see. However, § 24, no. 3, income from interest on bonds and other claims,
3) revenues in the form of dividends on shares and shares, cf. However, § 70, shares and similar securities, cf.. However, § 24, no. 8. As dividends of share certificates is considered everything that the company paid shareholders as a proportion of the company in the last or previous accounting earnings are whether the payment is made as a dividend or distribution of the company's liquidation, and
4) value of housing in own property, cf. However, § 24, no. 5. The value determined on the basis of the officials in Greenland current rules for housing costs, etc
§ 15. For full taxpayers taxed B income, see. § 36, including gross income from self-employment, only to the extent that income exceeds it in accordance with paragraph. 2 fixed amount. For spouses granted the tax-free amount under the same rules as the personal allowance, cf. § 32 paragraph. 2.
Subsection. 2. The tax amount involved determined by the county council during a county collection in the first half of the year preceding the calendar year in question.
§ 16. In the calculation of taxable income for fully taxable persons granted a fixed deductions (standard deduction). For spouses granted the standard deduction by the same rules as the personal allowance, cf. § 32 paragraph. 2.
Subsection. 2. Standardfradragets determined by the county council during a county collection in the first half of the year preceding the calendar year in question.
Subsection. 3. If the taxpayer establishes that the sum of the deductions that can be granted to him by income exceeds that of the income year fixed standard deduction shall be granted a deduction of this larger amount.
§ 17. In calculating taxable income may be deducted:
1) operating costs, ie the costs which during the year are used to acquire, or maintaining income, including depreciation for tax purposes. The Cabinet shall lay down rules on tax depreciation and the tax treatment of gains or losses on disposal, etc. of depreciable assets
2) amount used for maintenance or insurance of the taxpayer's property if yield is calculated as income | || 3) interest and current commissions of debt, and
4) contributions and premiums for pension schemes providing a regular income, which is to ensure pension in fortn of annuities that lapse at the pensioner's death. Amounts of an employer paid into such an arrangement is not included in the employee's taxable income. By contrast, disbursements are included in the taxable income. With payment equivalent assignment, or other transfer of ownership or security and dispositions, etc., which means that the system no longer meets the conditions for deduction and the amount at the time of the transfer or disposition could be paid by the scheme's termination, possibly the value of paid-up policy or like, when included in taxable income. Contributions and premiums for other pension plans and life insurance policies, including index schemes disability insurance, annuity insurance schemes and pension schemes than in the first section. mentioned can not be deducted in calculating taxable income. Amount contributed or prize by someone other than the owner of the system or the insurance, the amount shall be included in the owner's taxable income.
§ 18. In the contributor's taxable income may be deducted:
1) maintenance, as on the occasion of divorce or separation paid by one spouse to the other spouse or the children, provided that the spouse or children are not staying at the contributor,
2) maintenance, as the occasion of the actual separation paid by one spouse to the other or to children who are not staying at the contributor, and
3) maintenance obligations provided for children outside marriage, not staying with the contributor.
Subsection. 2. The right to deduct child maintenance is conditional on the incumbent on the taxpayer or dependent or contributions to the public for the child.
Subsection. 3. The provisions of paragraph. l, no. l, said Alimony is deductible with effect from the date of divorce or separation. Deductions for alimony, as referred to in paragraph. l, no. 2, may be granted from the date of termination of cohabitation.
Subsection. 4. Alimony included the contributing spouse or contributing child's taxable income mentioned in paragraph. 3 mentioned times.
Subsection. 5. The tax authorities may disregard the agreed or fixed allocation of maintenance for spouses and children. The tax authorities can override a maintenance arrangement when this must be regarded as manifestly excessive and for specific reasons that the contract is not concluded by maintenance considerations.
§ 19. Companies and cooperatives covered by § l paragraph. 1 no. 3, 4 and 7, in computing the taxable income deduct dividends paid to shareholders, shareholders, shareholders or members as a share of the last or earlier income earned profits.
§ 20. Insurance companies can in the calculation of taxable income deduct the amount allocated to cover the obligations entered into for the insured (premium reserve and claims reserve) or to the bonus fund. Insurance companies may also deduct the amount allocated to the security fund, if the Articles of Association provide that security Fund can only be used to strengthen the premium reserve or otherwise for the benefit of policyholders.
§ 21. As for an income estimated taxable income shows a loss, such loss may be deducted from taxable income for the immediately subsequent 5 taxation. Within this period the allowance can only be carried forward to a later tax year, if it can not be accommodated in a previous year's taxable income.
Subsection. 2. loss carryforwards under subsection. l shall not apply to a by bankruptcy, receivership or similar shortfalls, if it can be assumed that the taxpayer will not be able to pay the debt corresponding to the deficit. Paid the debt or a part of that future, it will for the paid debt equivalent part of the deficit could be deducted in the year of payment.
Subsection. 3. Can a for a tax year calculated losses not utilized within the paragraph. l said succeeding five income years, the tax council allow such unused losses deductible from taxable income for the immediately preceding 5 taxation. Within this period the allowance can only be returned to a previous assessment if it can not be covered in a later year taxable income. It in l. And 2nd clauses. stated also includes cases where the taxpayer can substantiate that the deficit will not be exercisable in accordance with paragraph. 1. The condition in paragraph. 2 also applies to the return of deficits.
§ 22.Den taxable income of a person, company, etc., for a tax year is taxable under several provisions of § 2. l, including several permanent establishments can not be calculated under one, but must be calculated for each income, location, company, etc., that are the basis for the tax liability.
Subsection. 2. Carryover and reversal of losses in accordance with § 21, in the first paragraph. l mentioned persons and others only be made in taxable profit in the same location, company, etc.
§ 23. The in §§ 62 and 65 Appendices referred to respectively underpaid tax and the tax can not be deducted in calculating taxable income. The § 63 of the reimbursement of overpaid tax and aet in § 65 that Appendix of overpaid tax is not included in the taxable income.
§ 24. Determining the taxable income from:
1) additional assets or formueformindskelser as a result of changes in the value of a taxpayer's property
2) Gains or losses arising from the sale of the taxpayer's belongings. This does not apply to the sale of depreciable assets and property acquired as part of the taxpayer's livelihood or speculative
3) gifts to the giver taxed spouse, his offspring, stepchildren and their offspring, deceased child or place child's spouse (not the separated or divorced) and to his parents, stepparents and grandparents
4) increases in assets arising from arveller inheritance or marriage, payment of life insurance from capital insurance, including annuity insurance, disability compensation paid as a lump sum,
5) the value of the private use of own possessions, including the value of housing in own property, as regards properties, containing only one independent apartment, which serves residence of the owner, unless a substantial portion of the property used by the owner for business activities,
6) the value of the private use of a motor vehicle that is provided by the taxpayer's employer
7) value of private consumption of products derived from the taxpayer's pursuit of hunting, trapping and fishing,
8) dividends from cooperatives, mentioned in § l paragraph. l, no. 6
9) subsistence and travel allowance to cover transport and additional expenses for accommodation and meals while traveling (temporary stay outside the place) granted under performing public duties or granted by the officials in force in Greenland rules
10) of course, as one of § l paragraph. l, no. 3 or 4, subject company obtains through the issue of shares or by the expansion of its share capital or share capital,
11) on public aid, including means-tested benefits incidentally, and funeral expenses,
12) age - and erhvervsudygtighedsrente from the public,
13) family benefits under the Act on child allowances, training by statute on training for school children, education grants for children provided by the officials in Greenland applicable rules
14) jubilee for private or public officials granted by the officials in Greenland applicable rules
15) relocation allowance for private or public servants provided by the officials in Greenland applicable rules
16) the value of free travel to the home of private or public officials granted by the officials in Greenland applicable rules and
17) prizes and winnings from lottery bonds, lotteries, pools etc., of which tax is payable to the Danish treasury.
§ 25. If a business in Greenland, including a profession with a permanent establishment, professional services and ships or aircraft in Greenland, cf. § 2 pcs. l, no. 6-8, controlled by a company outside of Greenland, in its trade or economic relations with this subject to other conditions than those which would apply to an independent entity shall make profits by the company in Greenland attributed the profits which this business is likely to have achieved if it had been an independent undertaking under free conditions closed the business with the foreign company.
Subsection. 2. Persons, etc. which are taxable under § 2. 1, no. 6-8, in addition to expenses which relate directly to the permanent establishment mm, deduct a reasonable part of any joint costs of executive and general administrative incidentally, whether held in or outside Greenland.
Subsection. 3. Can the income of an after § 2. l, no. 6-8, taxpayer, etc. are not directly compiled employed income according to the judgment on the basis of the income from a similar business mm after distribution of the enterprise's total profits el Likewise shall also apply to cases where the direct calculation of income with any deduction under subsection. 2 can not be regarded as a reasonable expression of income by the permanent establishment mm
Subsection. 4. For foreign insurance companies carrying insurance in Greenland, fixed income in Greenland to the part of the company's total income calculated in accordance with the general tax rules, as the ratio between its gross premium income in Greenland and its total gross premium income fall in gross premium income in Greenland. Under special circumstances, the tax council allow another specification method used.
§ 26. Fully and partially taxable persons, etc. corresponding land tax, municipal tax, special land tax and withholding tax in accordance with the provisions of this chapter.
Subsection. 2. The use funds mentioned in § l paragraph. l, no. 6 equal tax by half of the printing rate of land tax and council tax.
§ 27. Land Tax is printed with the county council fixed percentage of income scale, see. § 31
Subsection. 2. The County Council shall determine before 1 October preceding the calendar printing rate of land tax.
§ 28 municipal printed with the tax municipality fixed percentage of the income scale, see. § 31
Subsection. 2. The municipal council shall determine before 1 October preceding the calendar year levy percentage for municipal tax. Printing percentage is highest fixed at 25 per cent. and lowest at 15 per cent.
Subsection. 3. Taxpayers for whom the Tax Authority considered tax municipality, cf.. § 33 paragraph. 2 does not match the council tax.
§ 29. Special land tax is printed with the county council fixed percentage of income scale, see. §31.
Subsection. 2. The County Council shall determine before 1 October preceding the calendar year levy percentage for the special land tax.
Subsection. 3. Special land tax is levied only on the taxpayer for whom the Inland Revenue Department considered tax municipality, cf.. § 33 paragraph. 2.
§ 30 Dividend tax is printed with the county council set percentage of the proceeds, cf. § 70.
Subsection. 2. The County Council shall determine before 1 October preceding the calendar year levy percentage for the withholding tax.
§ 31. For those in § l paragraph. l, no. l and 2 and § 2. l, no. l, said taxpayers are scale income taxable income minus personal allowance, cf. § 32, and rounded down to the nearest 100 kroner divisible.
Subsection. 2. For other taxpayers, etc. is scale income taxable income rounded down to the nearest 100 kroner divisible.
Subsection. 3. The Cabinet may determine the scale of the incomes of the § 2. l pt. 2 and 4, said taxpayers are determined in accordance with paragraph. l (granted personal allowance).
§ 32. Personfradragets determined by the county council during a county collection in the first half of the year preceding the calendar year in question.
Subsection. 2. Spouses who are jointly taxed, granted a total of 2 personal allowance. For the income year in which marriage is terminated by the death of a spouse, admitted that surviving 2 personal allowance.
§ 33. Tax municipality is the municipality in Greenland, to which the taxpayer on 1 July of the year before the tax year had the affiliation, which according to § l or § 2 justifies tax liability. Joins the tax liability at a later time, tax municipality of the municipality in which the taxpayer at the time the tax liability had it in the first section. said affiliation.
Subsection. 2. If the paragraph. l mentioned allegiance is to an area not covered by the municipal division, is considered the Inland Revenue Department for tax municipality.
Subsection. 3. Does a municipal council or a taxpayer that the taxpayer designated tax municipality is not the right, the objection raised with the local council in the designated tax municipality before the end of the fiscal year. Is the designated tax municipality tax directorate, see. PCS. 2, raised the objection to the tax directorate. In doubt, the tax directorate shall decide which municipality to be considered tax municipality. The Cabinet shall be ruling in case of doubt, where the Inland Revenue Department designated as tax municipality.
Subsection. 4. Have spouses assessed jointly, different tax municipality happening tax calculation, etc. on the basis of the man's tax municipality. Under special circumstances, the tax authority may authorize the tax calculated on the basis of his wife's tax municipality. Application shall be made within the same time as the submission of tax return for the income year.
§ 34. Tax paid to the foreign state, to Denmark or the Faroe Islands and charged on income from sources there by direct assessment or by deduction, deductible from the income tax payable on this income in Greenland. Such deduction may not exceed the portion of the total Greenland tax by the ratio of the foreign state in Denmark or the Faroe Islands taxable share of the income and the whole of Greenland taxed income falls on the first part of income.
Subsection. 2. If the foreign state, with Denmark and the Faroe Islands have signed an agreement for the avoidance of double taxation must, however, not deductible for an amount greater than that which that State Denmark or the Faroe Islands after the agreement has an unconditional claim to receive.
The levying of tax
§ 35. Land Tax, municipal and special land tax levied in accordance with the provisions of this chapter. Dividend tax charged under the provisions of Chapter 6
Subsection. 2. Taxpayers match during the income year tax amounts forecast see. However, § 38 paragraph. 2, 3. section., And § 70 paragraph. 1.
A and B taxes
§ 36. The sums paid by deduction under the provisions of §§ 37-43, called "withholding tax". Income, in which income tax must be withheld, called "A income". Taxable income, which neither be withheld income tax withholding by Sec. 6, referred to as "B-income." Preliminary tax of B-income, cf. §§ 44 to 45, known as "B-tax".
§ 37. A income included:
1) Any monetary consideration for personal work performed in employment, including wages, holiday pay, fees, bonuses, commissions, gratuities and similar benefits. Remuneration in nothing but money is only a income to the extent that our government sets rules on it.
2) Compensation for membership of or assisting on boards, committees, commissions, councils and the like.
Subsection. 2. For A income may also be in accordance with rules set by our government, included:
1) other species of income, which essentially amounted to a net income for the transferee and
2) first sales amount acquired by seafood buyer in Greenland of products from fishing, fishing, hunting, sheep breeding and handicraft unless first sales done by companies, associations el
Subsection. 3. The income is not considered A income payments made by:
1) foreign states diplomatic missions and members of such foreign states consuls or
2) individuals, estates, corporations, associations, institutions, etc. who is not domiciled in Greenland, cf. However, § 38 paragraph. 4.
Subsection. 4. The Cabinet, when special reasons, lay down rules under which a certain income or a certain kind of income that is subject to the provisions of paragraph. l and 2, is not to be regarded as A income. The Cabinet may lay down rules under which a type of income covered by the provisions of paragraphs. l or 2, under certain circumstances shall not be considered A income.
Subsection. 5. When in doubt, determine our government, on an income should be considered A income or B-income.
§ 38. In respect of any payment of A-income, the on whose behalf the payment is made, contain provisional tax in the amount paid. For specific services such as holiday pay and public holiday payments can our government adopt special provisions for the date of the withholding and what percentage of taxation benefits to be taxed.
Subsection. 2. The deduction shall be made through the withholding obligation calculates the amount to be withheld, and withhold this amount of A-income. For full tax liability represents the amount withheld preliminary A-tax. For limited taxpayer is the withheld income tax final.
Subsection. 3. The deduction takes precedence over other claims against the A-income, including counterclaims from the withholding requirement.
Subsection. 4. When the person on whose behalf the person's income is paid is not domiciled in Greenland and is paid by their agents who have their venue in Greenland, it is for the agent to make deductions.
Subsection. 5. The Greenland government may lay down rules on that at the indeholdelsespligtiges calculation of income tax must be rounded down to the amount on which the tax is calculated, to the nearest 10 kroner divisible.
Subsection. 6. The Cabinet may set lower limits for withholding income tax.
§ 39. The Cabinet can with the Danish Government may agree that the income paid by a person, company, etc., including Agent who has domicile in one part of the empire, to a person who is full or limited tax liability in the other part of the kingdom, made deductions for tax. In connection with such an agreement may provide for deduction, settlement etc.
Subsection. 2. Income covered by an under paragraph. l contracted, paid to an in Greenland full or limited taxpayer will in terms of this Act to be regarded as A-income.
§ 40. For the purposes of withholding taxes in the A-income issues the IRS tax and secondary tax card to the taxpayers who are expected to get a income in that year. Recipients of A income to dispose treasure or present a secondary card for the withholding obligation.
Subsection. 2. The tax authorities stated on the tax card, the amount to be deducted from the A-income for one month, 14 days a week and one day before deductions are made. Deduction amounts are wholly taxable persons proportional shares of the sum of the deductions to be expected that they would be entitled taxable at income and tax calculation for the year. For limited taxpayers constitutes deduction proportional shares of the deductions enjoyed by the taxpayer for tax purposes, see. §§ 2 and 31. On the secondary card made no deduction amount.
Subsection. 3. The Cabinet may lay down rules under which in exceptional circumstances need not be included deductions on the tax card or should happen breakdown of the total deduction otherwise than in accordance with paragraph. 2.
Subsection. 4. Tax authorities shall record on tax and secondary tax card, by what percentage deductions to be made, see. §§ 27 - 29
Subsection. 5. When the circumstances of the case warrant it, the tax authorities issue tax cards, which are not listed deduction amount and the withholding rate is calculated taking into account the taxpayer's expected income.
Subsection. 6. When the circumstances of the case warrant it, so when it is obvious that the taxpayer's income will not be so great that he should pay income tax, they can tax authority with effect for the future determine that there must be withheld tax of A Is income which the taxpayer derives. The provision may be limited to relate to a certain A-income or A-income paid in a certain period or up to a certain maximum amount. When such a determination is made, he shall receive of A-income present a tax authority issued free pass for the paying A-income. The Cabinet may, if special circumstances warrant it, decide that the withholding of tax for a certain kind of A-income must be dispensed without using free pass.
Subsection. 7. The tax authorities may issue the withholding obligation the information contained in the tax, secondary tax card or tax exemption card. The withholding of income tax should then be based on this information.
§ 41. If the taxpayer neither handed treasure or presentation of secondary tax card or tax exemption card, happens deductions without deduction by 30 per cent., For income according to § 37 paragraph. 2, no. 2, however, with 20 per cent.
Subsection. 2. Purchase of the A-income conditions of service by the taxpayer container amount, pursuant to the service you receive from third parties, the A-income calculated each time between the taxpayer and his employer assesses the amount received, or at least once monthly. At the same time taxable to the employer deliver it to the A-income corresponding income tax. A failure by the taxpayer to submit A-tax, he can, regardless of the force between the parties notice, dismissed for immediate termination of service.
§ 42. The amount of the withholding obligation is contained in a calendar month, he must in the ensuing month pay to the municipality (employer parish) in which they are established, the rules set by the Government. The Greenland government may lay down rules on the tax directorate in some cases are regarded as such municipality.
Subsection. 2. The Greenland government may lay down special rules for payment in cases where the withholding obligation has shown disorder or negligence deductions.
Subsection. 3. Under rules laid down by our government, the withholding obligation to account for deductions.
Subsection. 4. When in paragraph. 3 the rules can be determined that the withholding obligation when the statement is not submitted on time is required to pay a fee of l per cent. the amount to be paid for that period. The fee shall be not less than 100 kr. And may not exceed 500 kr. The fee for fall employer municipality.
Subsection. 5. The Greenland government may lay down rules on the indeholdelsespligtiges obligation to provide information for the submission referred to in paragraph. 3 mentioned statement, including a duty to record personal identification number, name and contact details of recipients of A-income. The Greenland government may lay down rules on the indeholdelsespligtiges accounting for the payment of A-income and withholding income tax.
Subsection. 6. The Cabinet may set minimum thresholds for payments from and repayments to the withholding obligation in cases where the amount payable by the statement, plus fees and interest, see. PCS. 4 and § 68 paragraph. 2 differs from the amount paid.
§ 43. The withholding obligation should be written keeping the recipient of A-income informed of deductions in accordance with rules set by the Government.
Subsection. 2. thwarting the withholding obligation by giving income recipient information, as mentioned, the income recipient by contacting the employer municipality require the notification sought by municipal intervention. Notification can be forced by the imposition of daily fines imposed by our government or our government authorizes it.
§ 44. May it is expected that a taxpayer must pay provisional tax of B-income but not of A-income, levied provisional tax on a tax return. For limited taxpayer could Cabinet does lay down specific rules on deposit. The preliminary tax of B-income calculated on the expected taxable B income minus the deductions to be expected that they would be entitled the taxpayer for the final income and tax calculation for the income year.
Subsection. 2. The Cabinet may set lower limits for collection of B tax.
Subsection. 3. B tax due to be paid in 10 installments on 1 in each of the months January, February, March, April, May, July, August, September, October and November, with payment date on 20 of the month. Falling payment date is a holiday or a Saturday, the deadline is extended to the following Monday.
Subsection. 4. The tax is levied by the tax municipality.
§ 45. Can we expect that the taxpayer must pay provisional tax both A income as B-income, provides our government rules on the extent to which the preliminary tax to be collected by deduction and by tax return.
§ 46. A taxpayer may tax the municipality pay provisional tax beyond what is contained in the A-income or charged as B tax. Such payment may also be made after the end of the tax year, but not later than April 1 of the year, the equation is made. Any tax arrears with interest and fees for the income, the payment relates, included advance in the amount paid.
§ 47. There shall be determined by advance registration is the basis for the provisional tax payment. Advance registration and any amendment thereto shall be made in the tax municipality. Have spouses assessed jointly, different tax municipality, made advance registration in the man's tax municipality.
Subsection. 2. Advance registration is made afligningskommissionen or, the local authority concerned authorizes it. In the latter case the decision may be appealed to the Revenue Commissioners.
Subsection. 3. Taxation make advance registration for the in § 33 paragraph. 2, said.
Subsection. 4. The Cabinet may lay down rules that advance registration in special cases be made other than those in paragraph. l - 3 above.
Subsection. 5. Advance registration is carried out, as otherwise do not follow the provisions of paragraphs. 6, § 48 paragraph. l and 2, in accordance with the information on the taxpayer's income, which was most recently based its assessment or advance registration.
Subsection. 6. Is not previously made equation or advance registration for the taxpayer, it must explain its expected income. It requires judgment, the extent to which the taxpayer's information should be considered for advance registration. The Cabinet shall lay down rules on the EIS form and a deadline for its submission. Administer statement not timely, it may be forced by the imposition of daily fines imposed by our government or the country controlled so authorized.
§ 48. Assuming the taxpayer that his income in the income year to differ materially from what later is assumed by equation or advance registration, he may request that an advance registration is done on the basis of his information on projected income. To the extent that the Revenue Commissioners or the Inland Revenue Department, cf. § 47 paragraph. 3, the taxpayer information in the request sufficiently likely that presented the request to account for advance registration. The Greenland government may lay down rules on the request form and set a deadline for its submission.
Subsection. 2. Incidentally equation Commission and the Treasury directorate, see. § 47 paragraph. 3, make advance registration after the estimated projected income when using the available data found nearby reason to assume that the taxpayer's income in the income year to differ materially from what later is assumed by equation or advance registration.
Subsection. 3. During the tax year the taxpayer in accordance with paragraph. l conditions specified require advance registration amended with effect for the future tax payments. During the tax year to the Revenue Commissioners and the Treasury directorate, see. § 47 paragraph. 3, in accordance with paragraph. 2 conditions specified similarly change the advance registration.
Subsection. 4. For the purposes of decisions under paragraph. 2 and 3, the Revenue Commissioners and the Treasury directorate, see. § 47 paragraph. 3, demand from the taxpayer a statement following the rules as stated in § 47 paragraph. 6
§ 49. In order to achieve the best possible match between the final tax and provisional tax amount can our government, where the general income development requires, it lay down rules that are to be made in a percentage increase or decrease in income basis in accordance with § 47, PCS. 5, for all taxpayers or groups of taxpayers.
§ 50. Must it be assumed that the already paid interim taxes will substantially exceed the final tax is refunded immediately the amount after tax municipality estimates are paid too much.
Tax return, assessment and final settlement etc.
§ 51. The equation out by the Revenue Commissioners for tax municipality. For those in § 33 paragraph. 2, mentioned equation conducted by the Direction.
Subsection. 2. The tax authorities send out tax return form to all taxpayers, so the taxpayers are received as soon as possible after 1 January of the year of assessment. The Cabinet shall lay down rules on the design and deployment of tax return forms, like our government may set rules under which taxpayers must use the of our government approved schemes.
Subsection. 3. The fact that a taxpayer is not sent tax return form does not exempt from the obligation to submit a tax return.
Subsection. 4. Tax return must be submitted by March 1 of the year of assessment. The tax return must be submitted to the authority (the assessment authority) which will perform the equation, cf. PCS. 1.
Subsection. 5. Assessment Authority may, where special reasons for doing so, grant extensions of submission of the tax return, insofar as this is consistent with the assessment work organization and timely completion.
§ 52. In the tax return the taxpayer must indicate his income in the income year, whether the income is positive or negative. The tax return must include indication of the net income level contain such specifications of revenues and expenses and other information relevant to tax assessment to be fixed by the Government. Also income, which is not measured by. calculating taxable income, required specified in the tax return. The Cabinet may lay down rules that taxpayers who are accounting only, in connection with the tax return must communicate information on main items of personal consumption, including costs of personal assistants, major purchases of personal property o. The like.
Subsection. 2. The tax return must also contain information on the taxpayer's wealth by income year and also by income beginning of the year, so far this does not appear in previously filed tax return. The assets must be stated, whether it is positive or negative and must be provided with such a specification of assets and liabilities, as determined by the Government.
Subsection. 3. Taxpayers are posting requirement, together with the tax return submit management accounts for the income year and inventory status by income year and also by income beginning of the year, so far this does not appear in previously filed tax return.
§ 53. The Cabinet may set rules under which traders not under the law is bookkeeping providers must maintain records which meet the minimum requirements set by our government, and that they must submit the management accounts prepared on the basis of those statements, the assessment authority before the deadline for submission of the tax return.
Subsection. 2. The Greenland government may lay down rules on the preparation of the management accounts of the proceedings. l or § 52 paragraph. 3, must be submitted to the assessment authority.
Subsection. 3. Is a trading account not validly submitted or prepared in accordance with the rules laid down under paragraph. l and 2, the regulations of § 54 paragraph. l and § 55 paragraph. 3, mutatis mutandis.
Subsection. 4. A taxpayer imposed accountability under the provision of paragraph. l shall keep accounts with supporting documents for 5 years after the end of the year.
§ 54. To be submitted proper tax return in due time, but the deadline for timely submission exceeded by less than 10 days, increased the income tax by 2 per cent. If the deadline is only exceeded by one day be made not increase. Is the deadline for timely submission exceeded by 10 days or more increased income tax by 5 per cent. The increase must, however, be not less than 100 kr. And may not exceed 2,000 kr.
Subsection. 2. Tax Board may grant full or partial exemption in the first paragraph. l said increase when there are special circumstances.
Subsection. 3. Submission of due tax returns and trading accounts can be forced by the imposition of daily stalls to be determined by the tax council. The fines accrue tax municipality.
Subsection. 4. Have a company or association, etc. attached to the tax return accounts that the submission date has not yet been approved by the AGM, must be within 14 days after the general meeting given equation authority of the General Assembly's decision with regard to the accounts. Sent message is not timely, and leads to the general meeting that the income on which the tax is calculated, increased, the corresponding increase in income tax is levied at a premium, calculated in accordance with paragraph. 1. The submission of the notice may be forced by the imposition of daily stalls in accordance with the rule in paragraph. 3.
Equation and the complaint handling
§ 55. Assessment Authority shall undertake the employment of the taxable income of all taxpayers who will be like.
Subsection. 2. Assessment Authority may convene documentation and evidence and summon the taxpayer to the hearing.
Subsection. 3. Where appropriate tax returns are not available, employed taxable income estimated. The estimate may be waived if the tax return filed later. Considered a tax return to be incorrect, employed income on the basis of other available information and evidence. To the extent that the taxpayer's income can not be determined exactly on this basis, valued the estimate.
Subsection .. 4. In cases where any necessary tax return, the assessment authority, before it makes an appointment for a different amount than even provided should allow the taxpayer the opportunity to express themselves in writing or at the hearing. In these cases and in cases where the assessment is made without any necessary tax return, the taxpayer must be informed of the assessment, the reasons for this and the remedies available under paragraph. 6
Subsection. 5. Assessment Authority may take to a previous employment reconsidered and possible amendment. The review should be completed before the deadline for Subsection. 7. Before the assessment authority carries out modification of an appointment, give the taxpayer the opportunity to express themselves in writing or at the hearing. In these cases, the notification to the taxpayer of the changed employment, information on the reasons for and guidance of appeal under subsection. 6
Subsection. 6. Complaints over after the above rules checks carried appointment submitted to the assessment authority. Complaints must be in writing and reasoned, must be received within 4 weeks, that is giving the notification of the decision appealed against. Before assessment authority takes a decision that does not fully meet the complainant's allegation, give the complainant the opportunity for a hearing. In these cases, the notification to the complainant of the decision, information on the reasons for and guidance of appeal to the Tax Board.
Subsection. 7. The appointment of taxable income and processing complaints by paragraph. 6 must be completed by 1 September of the calendar year following the income year in which the assessment relates.
§ 56. Within one month following equation Authority's deadline for completion of the valuation, cf. § 55, stk. 7 sent a list of the appointments made to the Tax Board. Tax shall lay down rules of the list layout, etc.
Subsection. 2. Assessment Authority recruitment of taxable income may be appealed to the Tax Board within four weeks after the given case notification of the decision appealed against. Tax Board can see tort the time limit set, when the Council finds that there is ondskyldende circumstances. The complaint, which must be written and reasoned, can be administered through the assessment authority.
Subsection. 3. Before tax Council takes a decision, there must indhentesudtalelse from the assessment authority and shall thereafter, if the complainant's claim is not fully accepted, the appeal is the opportunity for a hearing with the tax council. Taxation Council decision taken by an order which shall contain a statement and guidance on the remedies available under § 57.
Subsection. 4. Tax Board is whatever the complaint may record assessment completely to order.
Subsection. 5. Tax Board can take equation Authority hiring up to study and change. Increase of employment may in the extent to which employment discretionary, not take place later than 3 years after the end of the fiscal year. Before tax Council makes its decision, must obtain an opinion from the assessment authority, and provide for the taxpayer the opportunity to oral proceedings with the tax council. Taxation Council decision taken by an order which shall contain a statement and guidance on the remedies available under § 57.
Subsection. 6. Tax Board can resume the cases determined in accordance with paragraph. 3 and 5. When resuming the provisions of paragraphs. 5.
§ 57. Decisions taken by the tax council according to § 56 paragraph. 3, 5 and 6 and § 66 paragraph. 2, the taxable brought back to fiscal council within 4 weeks after given him notice of the decision. Tax Board can disregard the deadline if the Council finds that there are extenuating circumstances. The request, which must be written and reasoned, can be administered through the assessment authority.
Subsection. 2. Before tax Council takes a decision, must obtain an opinion from the assessment authority and shall thereafter, if the taxpayer's claim is not fully met, provided the taxpayer an opportunity for a hearing with the tax council. Taxation Council decision taken by an order which shall contain a statement and information on access to justice and deadlines, see. § 59.
Subsection. 3. Tax Board is whatever asked of entitled to take up employment in its entirety to order.
§ 58. In the § 56 paragraph. 3, 5 and 6, § 57 paragraph. 2 and § 66 paragraph. 2 referred to cases where the taxpayer has requested a hearing with the tax council, can our government decide on full or partial payment of the taxpayer's travel costs when for specific reasons deemed reasonable. Travel costs borne by the Treasury.
§ 59. Tax Council decisions under § 57, paragraph 2, the taxable brought before the Greenland High Court as first instance within 6 months after that has been given him notice of the decision. When there is a particular reason for it, can land the judge allow an action, even though the deadline has passed. The case brought against the Government.
Subsection. 2. The Cabinet may, under the same conditions as in paragraph. l bring the tax decisions of the Board in accordance with § 56 paragraph. 3, 5 and 6, § 57 paragraph. 2 and § 66 paragraph. 2, for the Greenland High Court as first instance. The case brought against the taxpayer.
Final account etc.
§ 60. The tax authority will calculate the final tax (final tax) on the basis of tax assessment.
§ 61. In the final tax offset against the interim tax amounts:
1) included as income tax,
2) paid as B-tax, no later than April 1 of the year in the equation is made,
3) paid according to § 46 or
4) paid in accordance with § 75.
Subsection. 2. In determining the amount to be offset by paragraph. l deducted the taxes had to be repaid in accordance with § 50.
Subsection. 3. The Cabinet may set rules under which the taxpayer to the tax authorities shall disclose the amount contained or paid as provisional tax.
§ 62. Exceeds final tax provisional taxes offset by § 61. the taxpayer must pay the excess amount as residual tax. Is residual taxes less than 100 kr., Charged amount does not.
Subsection. 2. Payable outstanding tax shall also be paid a premium of 8 per cent. of the outstanding tax. The supplement accrues tax municipality.
Subsection. 3. Residual tax levied by the tax authorities depending on tax return. Residual tax plus after paragraph. 2 is due in three installments with the same due dates and payment deadlines as the last three installments of B tax for the assessment year, cf. § 44 paragraph. 3.
Subsection. 4. The Cabinet may set rules under which the outstanding tax be levied along with the provisional tax for the assessment year or the following year.
Subsection. 5. In the later decision that the effect of increasing the final tax due the underpaid amount plus 10 per cent. due on the first of the month next following that 3 months have elapsed from the decision, and the payment date on 20 of the month. Falling payment date is a holiday or a Saturday, the deadline is extended to the following Monday. The supplement accrues tax municipality.
Subsection. 6. In paragraph. 3 and 5, the amount is rounded down to the whole amount.
§ 63. Exceeding the preliminary taxes offset by § 61, final tax refunded the excess amount to the taxpayer as overpaid tax. Repayment is made, however, if the excess tax is less than 100 kr.
Subsection. 2. Should the excess tax refunded, provided that the taxpayer an allowance of 8 percent. of the amount. The compensation paid by tax municipality. To the extent the excess tax is offset by amounts in accordance with § 46 paid for the income year, the remuneration shall only 4 per cent. There shall be no remuneration for the part of the excess tax that exceeds 100,000 kr.
Subsection. 3. Excess tax refunded by the tax municipality.
Subsection. 4. Excess tax allowance under subsection. 2 repaid by 1 September in the year of assessment. Are the repayment later than September 1, is payable to the tax rate in accordance with paragraph. 5, 2nd paragraph., Which paid the tax municipality. Before repayment shall be charged against the amount of the repayment of any arrears of income tax with interest.
Subsection. 5. In the later decision that results in reduction of final tax refunded the overpaid tax amount of reimbursement under paragraph. 2 within one month after the decision. There is for the taxpayer interest on the amount repaid by ½ per cent. per. month, as of 1 September of the year of assessment. To the extent the repayment of amounts collected under § 62 paragraph. 5, interest is calculated not until the due date. The interest rate paid by the tax municipality.
Subsection. 6. In paragraph. 4 and 5, the amount is rounded down to the whole amount.
§ 64. In a final income employment according to § 11 paragraph. 2, is not calculated supplement under § 62, and no allowance is payable in accordance with § 63.
Subsection. 2. Tax municipality must pay any excess tax, cf. § 11 paragraph. 2, no later than 5 months after the tax authority's receipt of the tax return. Repayment is not timely, accrues to the estate interest on the amount by ½ per cent. per. month or after it in the first sentence prescribed time. The interest rate paid by the tax municipality.
Subsection. 3. The estate must pay any outstanding tax, cf. § 11 paragraph. 2, the 1st of the calendar month following after the expiration of 3 months from the receipt of notice of the final employment with payment date on 20 of the month. Falling payment date is a holiday or a Saturday, the deadline is extended to the following Monday.
Subsection. 4. In paragraph. 2 and 3, the amount shall be rounded down to the whole amount.
§ 65. Exceeds tax for companies and associations etc. that are taxable under § l and § 2 99 kr., Levied taxes as well as supplements under paragraph. 2 tax municipality by tax return.
Subsection. 2. Payable tax shall also be paid a premium of 6 per cent. of the tax. The supplement accrues tax municipality.
Subsection. 3. The tax plus after paragraph. 2 is due on November 1 in the year of assessment with payment date on 20 of the month. Falling payment date is a holiday or a Saturday, the deadline is extended to the following Monday.
Subsection. 4. In the later decision that results in increase of the tax due on underpaid tax with an 8 per cent. due on the first of the month next following that 3 months have elapsed from the decision, and the payment date on 20 of the month. Falling payment date is a holiday or a Saturday, the deadline is extended to the following Monday. The supplement accrues tax municipality.
Subsection. 5. In the later decision that results in reduction of taxes refunded the overpaid tax plus 6 per cent. within one month after the decision. There is for the taxpayer interest on the amount repaid by ½ per cent. per. month started from 1 November in the year of assessment. To the extent the repayment of amounts collected under paragraph. 4, interest is calculated not until the due date. The interest rate paid by the tax municipality.
Subsection. 6. In paragraph. 3, 4 and 5, the amount is rounded down to the whole amount.
Subsection. 7. The Cabinet may in special circumstances allow in paragraph. 2, 4 and 5 supplement not be used for applying the tax for companies and associations etc.
§ 66. Decisions taken under §§ 60 to 65 may be appealed to the Tax Board within four weeks after the given case notification of the decision appealed against. Tax Board can disregard the deadline if the Council finds that there are extenuating circumstances. The complaint, which must be written and reasoned, can be administered through tax municipality.
Subsection. 2. Before tax Council takes a decision, must obtain an opinion from tax municipality and to be then, if the complainant's claim is not fully accepted, the appeal is the opportunity for a hearing with the tax council. Taxation Council decision taken by an order which shall contain a statement and guidance on the remedies available under § 57.
§ 67. Appeals under § 66 and complain of recruitment according to § 55 paragraph. 6, § 56 paragraph. 2, § 57 paragraph. l and § 59 paragraph. l shall not exempt the complainant to pay the taxes due. Tax Board may, upon application grant full or partial deferral of payment of the part of tax relating to matters under investigation when special circumstances apply.
§ 68. Is a tax paid by a taxpayer must pay, not paid on time, the taxpayer must pay interest on the amount by ½ per cent. per. commenced month from the due date. The interest accrues tax municipality.
Subsection. 2.Er an amount of tax as a deduction liable to be paid, not paid on time, the withholding obligation to pay interest on the amount of l per cent, per. commenced month from the due date. The due date is the in § 42 paragraph. l amount mentioned the first of the month following the withholding, and for in § 71 amount mentioned date of adoption of the payment or crediting of dividends. The interest accrues employer municipality, however, the company's tax municipality as regards interest rate of dividend tax.
§ 69. The Cabinet may establish specific rules on submission of tax returns, the equation and on payment, collection and return, etc. of tax in cases where during the lob changes in tax conditions.
§ 70. In connection with any decision on the payment or crediting of dividends of a company, including dividends from a private limited company registered as resident in Greenland, the company must include the land controlled for that calendar year fixed pct., Cf. . § 30 paragraph. 2 of the dividends. The amount withheld is called "withholding tax", is a final tax.
Subsection. 2. As dividend is considered everything that is distributed to shareholders, with the exception of free shares, liquidation proceeds, distributions in connection with reduction of share capital and the sale of shares to the issuing company. The same conditions apply for dividends to shareholders.
Subsection. 3. The tax is calculated on the total dividend without deduction.
Subsection. 4. The deduction takes precedence over other claims on the proceeds, including counterclaims from public or private limited company.
§ 71. The Company shall pay the withholding tax to its tax municipality within one month from the date of adoption for payment or crediting of dividends. While the payment the company in one of the country controlled prescribed form impart information about adoption. Going adoption out that the dividend is declared, must also submit information requested within one month. Submission of the above information can be forced by the imposition of daily fines imposed by our government or the country controlled authorizes it.
§ 72. Anyone who raises or get credited dividends, when he adequately prove his identity, require that whoever makes the payment or crediting, in one of our government prescribed form certifying the place found payment or credit.
Subsection. 2. The provisions of § 43 paragraph. 2, shall apply with respect to this issue certificate of payment or crediting.
§ 73. Has anyone who according to § 3 is exempt from taxation, acquired dividend, which according to § 70 contained dividend tax refundable tax amount of the local authority concerned upon request.
Hæftelses- and recovery provisions
§ 74. Whoever fails to fulfill its obligation to withhold tax or that contains this with low amounts, to the relevant tax authority, see. §§ 42 and 71, immediately responsible for paying the missing amount, unless he proves that there is no negligence on his part of the provisions of this Act.
Subsection. 2. He who has withheld tax under this Act shall be liable to the tax authority for payment of the sum seized.
Subsection. 3. If the claim against the withholding obligation because of his relationship can not be determined accurately, the tax authorities may make a provisional fort, estimation of requirement.
§ 75. Is there a income has been no withholding tax or withholding happened with the low amount, the transferee shall immediately upon request pay the missing amount to the tax municipality.
§ 76. The in Greenland being authorized for the following § 2 taxpayers are liable for payment of the taxes levied on those taxpayers.
§ 77. Spouses who assessed jointly, severally liable for the tax.
§ 78. taxes imposed on a person after death, booklets estate or the heirs. The heirs are jointly liable, but only to the extent that they receive inheritance or received inheritance, the spouse but also with boslodden. The obligation is not affected by the fact that a call on the deceased's creditors.
§ 79. If a company or association, etc. dissolved and its assets distributed to the shareholders, the shareholders or members, without set aside sufficient funds to cover the company or the union chargeable to income tax, shall be liable shareholders, the shareholders and the members together with the liquidators or where such is not elected or appointed, the Board of Directors and severally liable for payment of the tax. Towards the liquidators (the Board) to joint and several liability not be claimed for an amount greater than the sum of shareholders, shareholders or members making distributions, and shareholders, shareholders or members liable only to the extent that they have received distributions.
§ 80. Is the amount of tax not paid on time, can be the missing amount, together with the addition, interest and fees collected in Greenland through legal assistance of authorized pantefogder the rules set by our government and also in the same manner as provided in the law on civil in Greenland regarding judgments or settlements which involves the payment of money.
Subsection. 2. Is the recovery unsuccessfully tried by the taxpayer himself, the recovery, if necessary, be made in property belonging to children if the income from their assets in accordance with § 5, paragraph. 2, is taxed at the parents. This does not apply for the recovery of a withholding liable for the amount of tax that this should include.
§ 81. Is the amount of tax not paid on time, they can tax authority in writing require the taxpayer or indeholdelsespligtiges employer in Greenland to withhold the employee's remuneration in the employment relationship, what is necessary to cover the shortfall plus, interest and fees and pay the withheld to the appropriate taxing authority. Withholding Obligation under such an order also includes any advance payment of salaries is acquired income in the employment relationship in that the container amount, pursuant to the service you receive from third parties, the regulations of § 41 paragraph. 2, mutatis mutandis with respect to detention under this section.
Subsection. 2. The rules will, regardless of differing provisions in other legislation, also apply to the state, the home government and municipal officials' salaries, etc.
Subsection. 3. If, for whom there is laid ordering detention is not employed by the employer at the time when the order is received, the employer shall within 5 days inform the tax authority. Similar disclosure is for the employer to terminate an employment when he has previously received an order for detention, and with it the tax arrears has not been finally settled upon termination of employment. The notification shall be given tax authority within 5 days after termination.
Subsection. 4. The rules in paragraphs. 1.1. section. Shall apply mutatis mutandis with respect to the income of the kind referred to in § 37 paragraph. l, no. 2, and with respect to severance pay, pensions and other support obligations, received in Greenland, which are awarded by the Treasury, the Treasury, municipal funds, other public funds or private funds, as well as to first sales amount acquired by the first sales in Greenland of products from fishing, fishing, hunting, sheep breeding and handicraft.
Subsection. 5. The rules in paragraphs. 1-4 shall apply mutatis mutandis with regard to recovery of amounts which the withholding obligation being paid pursuant to subsection. 1-4.
Subsection. 6. Detention pursuant to paragraph. 1-5 to be made, even if payment is also subject to withholding tax deducted under this Act. The detention shall not exceed 15 per cent. of payment, after deduction of the withheld income tax.
Subsection. 7. The rules of § 38 paragraph. 3 apply correspondingly to detention under this provision.
Subsection. 8. The Cabinet shall lay down rules on payment and settlement of amounts withheld in accordance with this section. The provisions of § 42 paragraph. 5, 2nd paragraph., § 43, § 74, § 80, § 100, paragraph. 3-5, and § 107 paragraph. l shall apply mutatis mutandis with regard to this clause in question.
Skatternes settlement and distribution.
§ 82. Land Tax and special land tax shall accrue to the Treasury.
Subsection. 2. municipal accrue tax municipality.
Subsection. 3. Dividend tax accrues to the company's tax municipality.
Subsection. 4. Income, including dividend tax of corporations and companies that have been granted a license under the Act on mineral resources accrue to the Treasury. Interest and penalties according to §§ 65 and 68 to such income and dividend taxes accrue paid to the same extent by the Treasury.
§ 83. The Cabinet shall, after consultation with the Greenland municipalities, association rules, by which to compensate for differences in municipal tax revenue per. capita are allocated municipal tax revenue.
§ 84. The Cabinet and local authorities issue before 1 October estimates of expected tax receipts for the coming fiscal year.
§ 85. The Cabinet shall lay down rules on the form of taxes settlement between municipalities and between government and local authorities.
§ 86. Any trader who leads accounts, whether he was under the Act are posting taxable or not, at the request of tax authorities to these submit its financial records with Annex for the ongoing and previous accounting and other documents, which may affect the equation.
Subsection. 2. The same obligation is incumbent companies, associations, corporations, foundations, endowments and private institutions, whether they are employed or not.
Subsection. 3. Are the accounting records etc. from third parties, that, although he has a lien over it, hand over material to the tax authorities, in which case they shall ensure that the material after the application is returned to the third party.
§ 87. Any operator holding accounts, must, whether he was under the Act are posting taxable or not, provide the tax authorities with access to on-site to review its financial records with Annex as well as other documents that may affect the equation and make statement of cash etc.
Subsection. 2. Operators must also provide the tax authorities with access to on-site to conduct inventory and assessment of stocks, crew, equipment, machinery and other equipment.
Subsection. 3. The Cabinet may lay down rules on the exercise of the powers under paragraph. 1 and 2.
paragraph. 4. With regard to the implementation of studies related basis. l and 2 the police assistance to tax authorities in accordance with rules laid down after negotiations between our government and the Ministry of Justice.
§ 88. For assessment purposes and tax calculation, any person in his company has paid income of the kind referred to in § 37 paragraph. 1 and 2, every year before the end of January disclose the size of the total payment of such sums and the withheld income tax. Furthermore must be disclosed:
1) the total amount earned by each recipient,
2) the income withheld A-taxes
3) the name, identity number, address and tax municipality and
4) any other information necessary to identify the recipient. Ceases company released report for the past part of the income year within 10 days of last salary payment.
Subsection. 2. Anyone who has paid fees to writers, composers, performers, presenters or similar amounts for tenancies of business, royalty or fee for use of patent rights, design, trademark, etc., Whether tax payable as an annuity or as a sum once and for all, have the same disclosure requirements as set out in paragraph. 1.
Subsection. 3. Paid salaries through an intermediary, the obligation, however, that if the employer is unable to provide the information. The employer, be it between man must assuming assisting require this information of name, exact address and personal identification number.
Subsection. 4. The information submitted to the employer municipality, cf. § 42.
§ 89. discontinues a recipient of the income types, mentioned in § 88, to be taxable in Greenland, the information providers on request, provide information as specified in § 88 of the size of the amount of time from calendar year begins and the timing of tax liability termination earned by the person concerned, and the amount of the withheld income tax.
Subsection. 2. Corresponding information shall upon request be granted an or his representative, possibly his estate.
§ 90. Income recipient must have copy of the information concerning him that is submitted in accordance with § 88 and § 89 paragraph. 1.
§ 91. The Cabinet may determine rules on the release of information under § 88-90 and including easing the disclosure requirements for groups of respondents. The Cabinet may also establish rules under which the information according to § 88 will be issued separately, as regards income which is not a income to the recipient. For benefits paid after the earnings period, establishes our government rules on the year in which the information is provided.
§ 92. Any person involved in self-employment, including brokers and auctioneers, shall upon request inform the tax authorities about:
1) the turnover he has had with or communicated to other operators particularly,
2) works, he has conducted or commissioned perform at other named trader
3) the nature of the revenue or work | || 4) the time of the turnover or the work, and
5) when and how the fee is paid.
Subsection. 2. For production, purchasing and sales associations and similar business organizations including the disclosure under subsection. 1. also the organization's accounts with its members.
Subsection. 3. Where circumstances warrant it, can our government on the recommendation of council tax in each case determine to be obtained similar information regarding accounts with unnamed trader.
§ 93. The Cabinet may determine that banks, savings banks, exchange brokers, money-changers and other operating revenue with public securities, which under the law must keep business books must notify the tax authorities information relating to the purchase and sale of securities that can serve as guides to the equation and tax calculation.
Subsection. 2. Represent the buyer or seller of attorney or other representative, must disclose the client's personal number, name and address.
§ 94. Banks, savings banks, cooperative banks, bankers, brokers, lawyers and others who receive funds for management or professional loaning money, shall, upon request by the Direction provide the tax authorities the following information about named individuals:
1) on deposit , loans, deposits or box
2) the size of loans and deposits and managed funds and their return on investment,
3) movements on deposit or loan accounts, including information on towed and inserted checks,
4) discounted bills and
5) collateral for loans and credits.
Subsection. 2. As far as not named, may at his home government's provision requires disclosure of deposits or managed funds and their return on investment with an indication of the owner, possibly also the dispositionsberettigedes, social security number, name and address.
Subsection. 3. For the fiscal sampling of named and unnamed persons are tax directorate by our government's determination entitled by banks, savings banks, cooperative banks, bankers, brokers and lawyers in cooperation with them to conduct on-site review of accounting records, supporting documents as mentioned in § 87. 1. During the review, the Inland Revenue Department ensure information referred to in paragraph. 1
§ 95. With regard to the accounts in Greenland with banks and savings banks as well as other receiving money as deposits, which could, in our government's determination on the basis of § 94, the required information can our government decide that for 6 months from a specified time may be made available by the accounts of the holders name and address of deposits recipient does not have sure knowledge that previously carried review about ownership while giving one of our government set credentials for it as the first time after the account lockout will dispose of this.
Subsection. 2. The Cabinet may determine that such accounts by the tax authorities were unable to ascribe to the real owners, further sparring for a fixed term of years. The accounts after this term of years not yet declared and legitimated, must then be reported to the Tax Directorate. These accounts are forfeited to the Treasury after previous public warning 6 month period, and if no justified objection appears.
Subsection. 3. The Cabinet may in exceptional circumstances grant exemption from such involvement or authorize the reimbursement of already withdrawn amount.
§ 96. Public funds, public companies, private limited companies, banks, savings banks and others in Greenland redeem the interest and dividend coupons, the following rules established by our government to tax authorities submit the information material required as a condition for redemption if: | || 1) proper identification of the requesting redemption
2) coupon owner's social security number, name and address,
3) coupon amount and
4) the name of shares and anparters case.
Subsection. 2. The Greenland government may lay down rules on the form of the provision of the information.
§ 97. Under rules laid down by our government to be pension funds, insurance companies and others who pay pensions or current life-related insurance services, inform the tax authorities about:
1) contributions and premiums
2) payments arising the pension provided for in § 17, no. 4.1. section. Mentioned kind
3) payments of withdrawal benefit, surrender value and bonus for such schemes and
4) transactions provided for in § 17, no. 4, said character so far disposition has come to the institution's knowledge .
Subsection. 2. Insurance companies must also provide insurance contracts, which consists of a combination of insurance covered by § 17, no. 4, first paragraph., And endowment insurance endorsement of premiums distributed on the two insurance species.
§ 98. In addition to what follows from §§ 86-94 and § 97, public authorities and companies, associations, foundations, endowments and other institutions upon request, provide the tax authorities with all the information that can serve these authorities for guidance the performance of their duties; as regards information relating to unnamed taxpayers only after our government's orders.
Subsection. 2. In the case of matters that fall under the provisions of § 92, companies, associations, foundations, endowments and other institutions not required information to a greater extent than those provisions confer the right.
§ 99. thwarting any themselves by complying with the provisions of § 86, §§ 88-94 and §§ 97-98 determines our government or, our government authorizes it, whether he is bound thereto and may, if necessary compel duty execution through the imposition of daily fines.
§ 100. conducted in each municipality a register of withholding drugs under rules established by the Government. There fores also a register of tax directorate.
Subsection. 2. in paragraph. l said rules can be determined that the withholding obligor shall provide the tax authority of:
1) the commencement and termination of the withholding obligation
2) changing the indeholdelsespligtiges address and
3) inflow and outflow of recipients of A -income.
Subsection. 3. The tax authority shall check that the withholding obligation comply with the obligations imposed on them under this Act. The tax authority can in the withholding obligation, whether those leads proper accounting or not, inspect all accounting material and including require production of documents relevant to controls. Any withholding liable to financial accounts, whether he is entitled by law bookkeeping taxable or not, at the request of the tax authority for this post all accounting records with supporting documents.
Subsection. 4. Access to inspection and submission of notices under subsection. 2 and of accounting records with Annex after paragraph. 3 can be enforced by daily fines imposed by our government or the country controlled authorizes it.
Subsection. 5. The Cabinet may establish rules concerning the application of the provisions of paragraphs. 3. With regard to the implementation of inspection-related basis. 3, 2nd sentence., Providing police assistance in accordance with rules laid down after negotiations between our government and the Ministry of Justice.
Subsection. 6. The tax authority can the recipients of the A-income obtain information for use in checking the deductions.
§ 101. Whoever order to evade government taxes intentionally or through gross negligence provides incorrect or misleading information for use in determining whether a person is subject to tax, or for use by decision of tax assessment or tax calculation, in judgments measures.
§ 102. In the same way as mentioned in § 101 judgments on anyone who intentionally or with gross negligence provides incorrect or misleading information to ensure control of the tax assessment.
Subsection. 2. Whoever, without the matter covered by paragraph. l, whether intentionally or through gross negligence fails to perform a duty imposed on him by § 86 and §§ 88 to 98, punishable by warning or fine.
§ 103. Any person who, without the relationship covered by § 104, with intent to avoid tax assessment fails to file a tax return, can res measures.
§ 104. Any person whose income is an estimated figure for a low amount and which, after the employment has informed him failed within 4 weeks of notification to inform equation authority thereof shall be liable to a warning or fine.
Subsection. 2. Is it in paragraph. l mentioned acts committed with intent to evade government taxes can be imposed more onerous measures.
§ 105. Any person who fails to comply with one of our government pursuant to § 53 paragraph. l, granted injunction to keep records or who is guilty of serious disorder with regard to implementation of such accounts or by the storage of these accounts, with supporting documents prescribed in § 53 paragraph. 4, may be imposed measures.
§ 106. Has anyone on their behalf for use in determining whether the company is subject to tax, or for use by decision of tax assessment or tax charge for the company violated § 101, can be attributed to its own fine even if he has not he is liable for intentionally or negligently. If the company is a limited liability company, a cooperative society or the like, under the same conditions imposed on the company as such a fine. Fine Responsibility can not be translated into other measures.
§ 107. In the same manner as specified in § 101 convicted the person who intentionally or by gross negligence:
1) fails to fulfill its obligation to withhold income tax or dividend tax
2) fails to pay the tax withheld at the right time
3) fails to duly provide the information referred to in § 42 paragraph. 3 and § 71, or
4) giving false or misleading information on the matters referred to in § 42 paragraph. 3, or § 71.
Subsection. 2. In the same manner as specified in § 101 convicted the person:
1) let themselves pay a income aware that no income is subject to deduction as required, or
2) intentionally or with gross negligence provides incorrect or misleading information for the decisions according to § 37 paragraph. 4 and 5, § 40 paragraph. 6, § 45, § 47 paragraph. 6, or § 48 or in connection with one of the applications mentioned in these rules, fails to disclose information of importance to the decision.
§ 108. Where the tax council that a violation will not lead to more restrictive than fine, can our government or the country controlled authorizes thereto indicate that the case can be settled without prosecution if he acknowledges his guilt and declares its readiness within a specified time limit, the request may be extended to pay the sentiments indicated penalty.
Subsection. 2. With regard to the paragraph. l acknowledgment referred the provision in the Code of Civil Procedure Sec. 5 of the content of the indictment accordingly.
Subsection. 3. Payable booth on time, or is it for adoption recovered lapse further prosecution.
§ 109. Do a person violated § 101, § 103 or § 104, and the criminal liability of date by the rules of the Greenland Criminal Code, it is for him to pay an additional tax equal to the tax on the udeholdte income, unless the violation is limited to the contribution to someone else's tax evasion. § 110 paragraph. 5, 6 and 7 shall apply mutatis mutandis.
§ 110. If a person who is deceased, paid too little tax, it is for his estate or heirs to pay the amount due.
Subsection. 2. If the deceased violated § 101, § 103 or § 104, without inside death down measures for the relationship lies are also the estate or heirs of an additional tax equal to the tax on the udeholdte income.
Subsection. 3. Is a measure for any of the matters referred to in paragraph. 2 is not consummated by his death, fixes rather than measure an additional tax in accordance with paragraph. 2. Is there can only be fine to additional tax shall not exceed the amounts adopted.
Subsection. 4. Is a measure for any of the matters referred to in paragraph. 2, partly enforced by the person's death reduced the additional tax proportionately. Is this solely on immunity, the additional tax combined with one of the deceased paid fines should not exceed neither the tax on the udeholdte income or the fine imposed.
Subsection. 5.In the event of the estate or the heirs do not recognize a claim for additional tax must be resolved in proceedings that under the rules of the Administration of Justice Chapter 5. The tax authorities may set a date for acceptance of the settlement offer.
Subsection. 6. Tax Board may, when circumstances warrant it, totally or partially exempt from additional taxes.
Subsection. 7. The rules in § 78 of heirs and the surviving spouse's liability and on the convening of the deceased's creditors apply mutatis mutandis. Arrears and additional tax under subsection. 1-3 can be recovered in the same manner as provided in § 80th
Subsection. 8. Bankruptcy Court, executor or private changing heirs shall, upon the tax authority's request, provide all information relevant to determining whether the deceased has been too low-tax employee. At private changing heirs information can be forced by the imposition of daily fines imposed by our government or the country controlled authorizes it. Where the tax authority that claims for back payment or additional tax may be made, there must be lived notify it within 3 months after the death. Received the statement under paragraph. 9 or tax return according to § 11 paragraph. 5, later than one month from death, notification must be made within two months of receipt. If the tax authority within that time sought before the Court of probate, executor or private changing heirs, the estate within two months of receipt of the requested information is notified that there will be raised a claim for arrears or surtax. Before the expiry of the aforesaid period shall estate treatment is not completed, unless the tax council has declared that such claims will not be made. Making the tax authority not timely review, lapses estate and heirs responsibility for payment.
Subsection. 9th Circuit Court shall also make the tax authority of the contents of statements under inheritance law if bobeholdningen represents at least 50,000 kr.
§ 111. In regulations issued pursuant to this Act may provide for the imposition of fines for violation of rules of the regulations.
§ 112. The police shall IRS assistance in accordance with rules laid down after negotiations between our government and the Ministry of Justice.
§ 113. Fines imposed by § 43, § 47, § 71 and §§ 99-111 accrue to the Treasury.
Assessment Commission, Tax Board and the Tax Authority.
§ 114. In each municipality selected an equation Committee composed of 3 members. Simultaneously with elections to the Revenue Commissioners appointed three deputies. Equation Commission shall elect its chairman and vice chairman and establish its own rules of procedure.
Subsection. 2. Assessment Commission members and deputies elected by the municipal council from among persons who are eligible for election to the local council. The election takes place at the local council's inaugural fashion for a period of four years with effect from 1 September of the election year.
Subsection. 3. To Revenue Commissioners can make any employment or otherwise take any decision, all members or deputy members participate in the decision taken by majority vote.
Subsection. 4. No one can participate in the employment or any other decision regarding himself, his spouse, related by blood or marriage in the ascending line or his siblings and their spouses.
Subsection. 5. When conditions most prominently speak for it, the Revenue Commissioners in the in § 47 paragraph. l, given municipality and the Treasury directorate in the case in § 33 paragraph. 2, mentioned admit a taxable temporary total or partial exemption from payment of income tax and self-employment taxes. The exemption may be granted subject to the payment of interest with ½pct. per. month or the time the exemption covers.
§ 115. Tax Board consists of 10 members. It elects its President and two Vice-Presidents and shall adopt its rules of procedure.
Subsection. 2. Fiscal Council members are elected by the county council among the persons who are eligible for election to the Upper House. No one can simultaneously be a member of the Fiscal Council and a member or representative of an equation commission. The elections will take place under a county collection in the first half for a period of four years with effect from 1 September of the election year, so that leaves 5 members every two years.
Subsection. 3. To a Fiscal Council can make an appointment or otherwise take any decision must besides the chairman or one of his deputies at least three members participate in the decision taken by majority vote. In the event of a tie, the President or the Vice Chairman has the casting vote.
Subsection. 4. No one can participate in the employment or any other decision regarding himself, his spouse, related by blood or marriage in the ascending line or his siblings and their spouses.
Subsection. 5. Tax Board shall issue general instructions how to use the assessment authorities. These authorities must follow the instructions.
Subsection. 6. Tax Council can our government make proposals on this Act and the issued pursuant thereto notices and circulars.
Subsection. 7. When conditions most prominently warrant it, the tax council on the recommendation of the Revenue Commissioners fully or partially exempt a taxpayer for payment of outstanding tax according to § 62nd
§ 116. Treasury Department's chief administrative tax authority.
Subsection. 2. Treasury Department oversees the tax authorities and shall ensure that these authorities pursuant to this Act incumbent tasks exercised properly and uniformly throughout Greenland. Treasury Department request, provide assistance to solve these tasks.
Subsection. 3. Treasury Department will provide supervision and training of tax authorities and their staff.
Subsection. 4. Tax Directorate can for the exercise of the paragraph. 2 and 3 specified tasks convene the tax authorities and their staff.
Subsection. 5. Taxation is responsible for secretariat services for tax council.
Subsection. 6. Taxation can lay down rules that in calculating the amount of tax, interest and fees and by charging such sums, apart from minor amount.
Subsection. 7. The Cabinet may authorize the Tax Authority to exercise powers of this Act conferred on the Government.
Chapter 12. Miscellaneous provisions
§ 117. The Cabinet shall lay down rules for the inclusion of a census of taxpayers, companies and associations etc.
§ 118. The Greenland government may lay down rules on the tax return under specified conditions can be replaced by a statement covering only some of the taxpayer's income and assets.
§ 119. The Cabinet may, subject to reciprocity by agreement with Denmark, the Faroe Islands or foreign states admit such relief in the obligation to pay taxes to the government, to double all or part avoided.
Subsection. 2. Where agreement for the avoidance of double taxation concluded or concluded, can our government, subject to reciprocity by agreement with Denmark, the Faroe Islands or the foreign state, adopt provisions regarding
1) that the Greenland authorities should obtain and impart information for Danish , Faroese or of the foreign state authorities by charging of taxes of the double taxation agreement referred to art as well as the determination of other taxes, fees and services are collected or recovered by the public or the legislation to the lien.
2) to claim the taxes of the double taxation agreement provided that, levied in Denmark, the Faroe Islands or the foreign state and can be recovered in there shall be recoverable in Greenland after the recovery and collection of the corresponding or similar Greenlandic taxes applicable rules. Similar provisions can under the terms adopted for the requirements of other taxes, fees and services are collected or recovered by the public or the legislation to the lien.
3) that the income paid by a person, company, etc., or an agent for these who have their venue in Greenland, to be carried out indexation of tax at source for Danish, Faroese and the foreign State authorities laid. Moreover, § 39.
Subsection. 3. The Cabinet can with Denmark and the Faroe Islands or the foreign state may agree that between Denmark and the Faroe Islands or the foreign state signed agreement for the avoidance of double taxation and agreement on mutual assistance in tax matters, either in its entirety or with modifications, to include Greenland.
§ 120. The tax authorities shall be responsible under the Criminal Code for Greenland observe absolute secret from third parties with respect to the information concerning the taxpayer or indeholdelsespligtiges economic, professional or private life matters relating the the exercise of their functions under this Act comes to knowledge sore. The same Gael that the tax authorities employees or those assumed assistants and incidentally any person as a result of a contractual basis with the public undertaken work comes to the knowledge of such matters. In a contract concluded with a company that includes confidentiality everyone who during their work in the company have knowledge of such matters.
Chapter 13 Commencement and transitional provisions
§ 121. This Act shall come into force with effect from the income year 1980.
Subsection. 2. From the commencement of the Act, Act no. 412 of 13 June 1973 for Greenland on council with the changes imposed by Law no. 267 of 22 May 1974, Law no. 581 of 26 November 1975, Law no. 635 of 19 december 1975, law no. 625 of 22 december 1976 and Act no. 246 of 8 June 1977.
Subsection. 3. The Cabinet shall determine otherwise the rules necessary for implementation of the Act.
Nuuk, on 21 May 1979