Skatteförvaltningens beslut om temporär ändring av Skatteförvaltningens beslut om förfarande vid betalningsarrangemang | 575 — Finland law | Esheria

Skatteförvaltningens beslut om temporär ändring av Skatteförvaltningens beslut om förfarande vid betalningsarrangemang

Payment arrangements are not made if the taxpayer has certain tax debts or has failed to meet tax filing duties; they may still be made despite an active debt-restructuring or corporate-restructuring payment program that includes taxes collected by the Tax Administration.

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Jurisdiction
Finland
Instrument
Act or statute
Citation
575
Version
Undated source snapshot
Language
sv
Updated
Official source
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payment arrangements tax administration tax collection tax payment arrangements tax refund application

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Statute overview

About this statute

Payment arrangements are not made if the taxpayer has certain tax debts or has failed to meet tax filing duties; they may still be made despite an active debt-restructuring or corporate-restructuring payment program that includes taxes collected by the Tax Administration. Återbäringar får inte användas för att betala skatt som omfattas av ett betalningsarrangemang när ett särskilt hinder för användning av återbäringen gäller. Payment arrangements lapse if the taxpayer does not pay according to the payment schedule, incurs new tax debt outside the arrangement, or neglects the tax declaration duty.

Available versions

  • Undated version · current

    fi

  • Undated version · current

    sv

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