Rataverolaki

Chapter heading: General provisions.

Chapter 1 is titled “General provisions.”

Rail network use is taxed to the state according to this Act.

Rail network use is subject to a tax paid to the state under this Act.

This section defines key terms used in the law, including rail network, railway undertaking, passenger transport, freight transport, train-kilometre, gross tonne-kilometre, and tax period.

This section defines several railway-related terms used in the Act.

Liikennevirasto handles tax administration and supervision and may issue more detailed rules on tax procedure, accounting, and tax returns.

Liikennevirasto is the competent authority for tax administration in this section and may issue more detailed rules on tax procedure, bookkeeping, and tax returns.

Railway companies must pay the tax.

Rautatieyrityksen on suoritettava vero.

The provision sets rail tax amounts per gross tonne-kilometre for different traffic types and provides a temporary exemption for some freight traffic in 2015–2017.

Rail tax rates are set per gross tonne-kilometre for passenger traffic, locomotive moves, electric freight traffic, diesel freight traffic, and Kerava–Lahti line use.

The section sets rail tax rates per gross tonne-kilometre for passenger transport, locomotive transfers, electric freight, diesel freight, and adds an investment tax for use of the Kerava–Lahti direct line.

Liikennevirasto may, on application and under conditions it sets, exempt a taxpayer from tax in whole or in part to promote new rail transport or use of a lightly trafficked rail line section.

Liikennevirasto may grant a taxpayer a full or partial tax exemption on application, subject to conditions, to promote new rail transport or use of a low-traffic rail line section.

Taxable persons must give a written return to the Transport Agency for each tax period by the 20th day of the following calendar month, and the return must include the information needed to assess the tax.

A taxpayer must send a written notice to the Transport Agency for each tax period by the 20th day of the following calendar month, and the notice must contain the information needed to determine the tax.

Liikenneviraston on viivytyksettä vahvistettava veron määrä veroilmoituksen ja muun saamansa selvityksen perusteella.

Verovelvollisen on annettava kirjallinen veroilmoitus Liikennevirastolle jokaiselta verokaudelta viimeistään seuraavan kalenterikuukauden 20. päivänä.

The taxpayer must pay the tax for the tax period by the 27th day of the next calendar month.

Liikenneviraston must determine the tax amount without delay based on the tax return and other evidence it has received.

If a taxpayer does not pay ratavero on time, late-payment interest and tax increase are charged on the unpaid amount.

Tax for the tax period must be paid by the 27th day of the following calendar month.

If a taxpayer files incorrect, incomplete, misleading, or missing tax information, the tax may be increased by up to 30% or, in more serious cases, up to 50%.

If a taxpayer does not pay rail tax on time, late-payment surcharge is added and late interest is due on unpaid assessed rail tax.

Verot ja muut maksut maksetaan rahalaitoksiin. Maksaja vastaa maksamisesta aiheutuvista kuluista. Rahalaitoksen on siirrettävä vastaanottamansa verovarat Liikenneviraston tilille viimeistään maksupäivää seuraavana arkipäivänä.

If a taxpayer files incorrect, incomplete, misleading, or missing tax information without a valid reason, tax may be increased by up to 30% or, in more serious cases, up to 50%.

If a taxpayer has been charged too much tax or refunded too little because of an error, the tax must be corrected, unless the matter has already been decided on appeal.

Maksaja vastaa maksamisesta aiheutuneista kuluista, ja rahalaitoksen on siirrettävä vastaanottamansa verovarat Liikenneviraston tilille viimeistään seuraavana arkipäivänä.

A tax assessment may be corrected for the benefit of the tax recipient if tax was left unassessed because of an error or an unexamined issue, unless the matter has already been decided on appeal.

If tax was assessed too high or refunded too little because of an error, it must be corrected unless an appeal decision has already resolved the matter.

If the taxpayer has failed to report correctly and tax was left unassessed, the missing tax, tax increase, and tax penalty must be imposed.

Tax may be corrected in favor of the tax recipient when tax was missed because of a calculation error, similar mistake, or an unexamined issue, unless the matter has already been decided on appeal.

A rectification request may be made against decisions under this Act. A designated Finnish Transport Agency official may act for the state, and there are filing deadlines for the request.

If a taxpayer has failed to file required information or has filed incomplete, misleading, or false tax returns or other documents, the unpaid tax, statutory surtax, and tax increase must be imposed; reassessment must also be done within three years from the start of the following calendar year.

This section allows an appeal to the Helsinki Administrative Court against a decision made on an administrative reconsideration request, and sets appeal periods.

A decision under this law may be requested to be rectified. A designated Transport Agency official may exercise the state's right to request rectification, subject to specific time limits.

Tax must still be paid on time even if an appeal has been filed.

Liikenneviraston päätökseen haetaan muutosta valittamalla Helsingin hallinto-oikeuteen, ja valituskirjelmä on toimitettava Liikennevirastolle valitusajassa.

A decision of the administrative court may be appealed only if the Supreme Administrative Court grants leave to appeal; the appeal must be filed within 60 days of service of the decision.

A decision on a request for rectification may be appealed to the Helsinki Administrative Court, and specific appeal periods apply.

If rail tax is refunded because of a tax assessment correction or an appeal, interest must be paid on the refunded tax from the payment date to the repayment date, as provided in the Tax Collection Act.

If Liikennevirasto corrects its decision as requested, the appeal lapses; otherwise, Liikennevirasto must promptly give its statement and send the case documents to the Helsinki Administrative Court.

Verovelvollisen on pidettävä verotusta varten kirjanpitoa, josta ilmenevät henkilö- ja tavaraliikenteen bruttotonnikilometrit sekä muut veron määräämiseen ja valvontaan tarvittavat tiedot.

Tax must be paid on time even if an appeal has been filed.

Verovelvollisen on pyydettäessä annettava Liikennevirastolle tarkastusta varten kirjanpitoaineistonsa ja muut verotuksessa tarpeelliset tiedot pyydetyssä muodossa.

A decision of the administrative court may be appealed to the Supreme Administrative Court only if leave to appeal is granted, and the appeal must be filed within 60 days of service of the administrative court decision.

This section says penalties for unlawful evasion of rail tax, and attempts to evade it, are set out in the Criminal Code.

Hallinto-oikeuden päätökseen saa valittaa korkeimpaan hallinto-oikeuteen vain, jos korkein hallinto-oikeus myöntää valitusluvan.

Kun eduskunnalle on annettu esitys tämän lain muuttamisesta, valtioneuvosto saa määrätä, että tässä laissa tarkoitettua rataveroa kannetaan esityksen mukaisesti.

If ratavero is refunded because of a correction or appeal, interest must be paid on the refunded tax from the payment date until the repayment date.

This section sets the law’s commencement dates and temporary transitional rules, including a special rail-tax charge period and pre-commencement implementation measures.

If ratavero is refunded because of a correction or appeal, interest is paid on the refunded tax from the payment date to the repayment date.

The taxpayer must keep bookkeeping for tax purposes showing gross ton-kilometers in passenger and freight transport and other information needed to determine and supervise the tax. The bookkeeping records must also be kept in readable written form or on a machine-readable medium that can be converted into readable written form or a common storage format.

Verovelvollisen on pyydettäessä esitettävä kirjanpitoaineistonsa ja muut verotuksessa tarpeelliset tiedot Liikennevirastolle tai sen määräämälle henkilölle tarkastusta varten.

Rangaistus rataveron lainvastaisesta välttämisestä ja sen yrittämisestä säädetään rikoslain 29 luvun 1–3 §:ssä.

Kun eduskunnalle on annettu esitys tämän lain muuttamisesta, valtioneuvosto voi määrätä, että rataveroa kannetaan esityksen mukaisesti.

This section sets the law’s start date and sets temporary rail tax rates for 1 July–31 December 2003, while allowing preparatory implementation steps before commencement.