Lag om ändring av 14 och 18 § i byggskattelagen | 59 — Finland law | Esheria

Lag om ändring av 14 och 18 § i byggskattelagen

If the building costs used for tax assessment are at least 10% higher than the final building costs, the tax must be corrected and the taxpayer refunded the tax difference plus interest from the date the tax was paid.

Jurisdiction
Finland
Instrument
Act or statute
Citation
59
Version
Undated source snapshot
Language
sv
Updated
Official source
View official record ↗
interest on refund late payment consequences tax collection tax correction tax payment tax refund

Statute overview

About this statute

If the building costs used for tax assessment are at least 10% higher than the final building costs, the tax must be corrected and the taxpayer refunded the tax difference plus interest from the date the tax was paid. Tax, tax increase, and related interest must be paid in one instalment to the Tax Administration; if payment is late, delay penalties apply.

Available versions

  • Undated version · current

    fi

  • Undated version · current

    sv

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