Parliament Act no. 11 of 2 November 2006 on the management of taxes

Modified repeals, hovedlov replaces information

Modified by
Parliament Act no. 8 of 6 June 2016 amending Rule Act on Administration of Taxes
(Transfer of pension plans abroad)
Parliament Act no. 9 of 8 June 2014 amending Landsting Act on administration of taxes
(Modified tax surcharges for late tax return. the exchange of tax information with other countries.)
Parliament Act no. 14 of 22 november 2011 amending Rule Act on administration of taxes (Clarification of set-off against excess taxes )
Parliament Act no. 2 of 18 May 2010 amending Rule Act on administration of taxes (Reduced compensation in connection with surplus tax)
Parliament Act no. 10 of 5 december 2008 amending Rule Act on administration of taxes (Distribution of certain license holders taxes)
Parliament Act no. 12 of 15 november 2007 amending Rule Act on administration of taxes (Repealed joint taxation of spouses and pre-tax return)
Act No. 3 of 26 april 2007 amending of Rule Act on administration of taxes (Amendment of the Greenlandic term for Tax Board)

Hovedlov to
Self-Government Order no. 18 of August 8, 2016 on tax equalization and joint municipal taxes in 2017
Self-Government Order no. 26 of 30 December 2013 on tax equalization and joint municipal taxes in 2014
Self Governance Order no. 1 of 04 January 2013 on tax equalization and joint municipal taxes in 2013
Self-Government Order no. 7 of 30 March 2012 on the advance registration, tax returns and taxes settlement
Self-Government Order no. 18 of 30 december 2011 on tax equalization and joint municipal taxes in 2012
Self-Government Order no. 10 of 20 september 2011 on the collection of income tax and social tax
Self-Government Order no. 23 of 20 december 2010 concerning local citizens regarding tax
Self-Government Order no. 17 of 18 november 2010 on tax equalization and joint municipal taxes in 2011
home Rule Executive Order no. 27 of 1 december 2006 on the requirements for the tax financial statements etc.
home Rule Executive Order no. 26 of 1 december 2006 on the submission of information income tax for tax administration
home Rule Executive order no. 24 of 1 december 2006 on the Rules of Procedure for tax Board, etc.
home Rule Executive order no. 25 of 1 december 2006 on the advance registration, tax returns and taxes settlement
home Rule Executive order no. 28 of 1 december 2006 on the collection of income tax and social tax
home Rule Executive Order no. 21 of 2 november 2006 on the transfer of files
home Rule Executive Order no. 22 of 2 november 2006 the local citizens regarding tax


Title I
Administration, organization and tasks



Chapter 1

Administration of Taxation


§ 1. Tax Administration manages the law on taxes, including direct and indirect taxes.




Chapter 2

Tax Board


§ 2. Tax Board determines complaints against tax administration decisions in matters of legislation on taxes.
Subsection. 2. Notwithstanding paragraph. 1 to cases of measures or confiscation in accordance with the legislation on taxes not be appealed to the Tax Board.
Subsection. 3. Notwithstanding paragraph. 1, the tax administration's position on issues of procedural nature and decisions on access to documents related not appealed to the Tax Board.

§ 3. Tax Board consists of 7 members.
Subsection. 2. The Cabinet appoints Tax Board's chairman. By appointment must be given to the President's understanding of the tax rules and on their reputation in general.
Subsection. 3. Tax Board's other 6 members, together with an alternate for each of those appointed by the Government of Greenland on the recommendation of SIK, AK, GA, ILIK, KNAPK and KANUKOKA. If an organization to make a recommendation to the Greenland government, appointed the member as well as a deputy of the Greenland government.
Subsection. 4. Members' term of office is 4 years. The first term of office beginning on 1 January 2007.

§ 4. Tax Board determines whether a member deemed unfit to perform his duties as a member:
1) not timely filed tax returns, including income statement, or review concerning taxes
2) not timely paid taxes, including B-taxes, any outstanding taxes
3) has not fulfilled its obligation to withhold income tax, not timely submitted reports on income tax or not timely paid withheld A-taxes or

4) adopt or suffers a measure for violation of legislation on taxes.
Subsection. 2. The Cabinet will decide whether a member other than those in paragraph. 1 mentioned reasons, deemed unfit to perform his duties, including where a member sentenced to measures under the Criminal Code for Greenland.
Subsection. 3. A member who is considered unfit to perform his duties, must resign from the National Tax Board.
Subsection. 4. The Cabinet may request, allow a member to resign from the National Tax Board if the member because of his health condition, the performance of other public office or similar legitimate reasons for wanting to be excused from serving.
Subsection. 5. When a member resigns from the Tax Board shall be appointed in accordance with the provisions of § 3, paragraph. 2 and 3, a new member of the Tax Board for the remainder of the term of office.

§ 5. Tax Board selects first and second vice among Tax Council members.
Subsection. 2. Tax Board can not take a decision without the Chairman or a Deputy Chairman is present.
Subsection. 3. To Tax Board can make a decision, at least half of Fiscal Council members or their deputies participate in the decision. The decision is made by simple majority vote. In the event of a tie, the President or if the President does not participate in the decision, first vice-president vote. Participant neither the President or First Vice-President of the decision and there is a tie, the second Vice-President's vote.
Subsection. 4. Tax Board may choose to split in the decision-making part consisting of at least three members, one of whom shall be the chairman or vice chairman. Any member of the Fiscal Council may request that the matter referred to the total Fiscal Council.
Subsection. 5. For a decision-making framework can make a decision, at least three members participate in the decision. In case of a tie, the decision of the total Fiscal Council.
Subsection. 6. The Cabinet shall lay down rules of procedure for Tax Board.
Subsection. 7. The Cabinet shall make secretarial assistance available to the Tax Board. The Secretariat is in its business independent of the Government of Greenland.


Chapter 3

Competence, confidentiality, etc..

Inter competence


§ 6. The tax authority can not decide a case, to the extent Tax Board has previously taken a decision in the case concerning the same conditions.


Conflicts


§ 7. An employee of the Tax Administration may not be a member or alternate member of the Assessment Committee.


Local councils


§ 8. The Cabinet may establish rules allowing local councils to deal with tasks in the nature of citizen guidance and similar actual administrative activities and, after § 1 falls within the tax administration tasks.


Confidentiality and Disclosure


§ 9. Employees of tax administration and members of the Fiscal Council and their alternates shall be liable under § 29 of the Criminal Code for Greenland observe absolute secret from third parties with respect to the information about a natural or legal person's financial, professional or private life associated conditions they in carrying out their work become aware of. The obligation also applies to qualified assistants, and generally anyone who 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 public authority or a company, the obligation everyone who during their work in the authority or the company will have knowledge of the conditions as the above.

§ 10. Spouses and former spouses each have the right to contact the tax authorities to ascertain the content of the spouses' income tax returns and employment income for income year in which they were spouses and cohabitants.




Section II
Rules for processing



Chapter 4



Facts and stern letter

Facts


§ 11. Prepare a statement of facts in cases involving decisions
1) submitted to the Tax Board.
2) concerning the amendment of previous employment.
3) concerning measures after tax laws.
Subsection. 2. Paragraph. 1 pt. 2 shall not apply to the extent that the decision taken at the request of the parties and the tax administration can fully meet the request, or the tax administration and the parties also agree on the decision.

Subsection. 3. The case presentation must contain a statement of the facts of the circumstances envisaged hold weight in the decision. There must also be informed about the decision of this information by the tax administration assessment leads to, on a ground that meets the requirements for reasons arising from the Greenland Parliament on case management in public administration.
Subsection. 4. The case presentation must be sent for comments to the parties with a deadline that is not without consent of the parties may be less than 4 weeks from høringsskrivelsens date, unless a different period is specified in the legislation. The tax authority may, upon request from the parties to extend announced deadline.
Subsection. 5. Where any consultation under subsection. 4, the tax administration inform the parties that the decision will be taken on the basis of the factual part, unless the parties to the tax authorities come up with a reasoned written or oral statement against the facts presented or the intended decision within a specified period not without the parties consent may be less than 4 weeks from the letter date, unless a different period is specified in the legislation. The tax authority may, upon request from the parties to extend the deadline to submit a reasoned written or oral opinion against the decision, unless the deadline specified in the legislation. If the parties have not commented before the deadline, it may be ordered as announced without further notification.
Subsection. 6. Tax Administration, when there is a clear and concrete justified risk that the decision relates, will seek to evade payment of tax liability, if that becomes aware of the proposed changes, a shorter deadline than those provided in paragraph. 4 and 5. The deadline can not be shorter than 3 days from the parties received statement of claim.


Aft Letter



§ 12.
Will the tax administration to make a decision on the appointment of taxes on a basis other than that I have indicated or notified, the parties shall be notified in writing. The same applies to the extent that the appointment must be estimated. The notification shall comply with the requirements for the justification of an administrative decision resulting from the Greenland Parliament on case management in public administration.
Subsection. 2. The Parties shall also be informed of the decision will be taken as the notice, unless the parties to the tax authorities come up with a reasoned written or oral opinion against the decision within a specified period not without the consent of the parties may be less than 4 weeks counted from the date of the letter, unless a different period is specified in the legislation. If the parties have not commented before the deadline, it may be ordered as announced without further notification.
Subsection. 3. Notification referred to in paragraph. 1 and 2 may be omitted to the extent that the decision taken at the request of the parties, and the administration can fully meet the request, or the tax administration and the parties also agree on the decision.


Section III
Treatment of cases concerning income tax



Chapter 5



Advance registration, tax returns, etc.

Advance Registration




§ 13. The tax authority shall, by advance registration a basis for the provisional tax payment.
Subsection. 2. Advance registration is carried out based on the information on the taxpayer's income, which was most recently based its assessment or advance registration. Tax administration can make a percentage increase or decrease in the income of all taxpayers or groups of taxpayers.
Subsection. 3. The tax administration can make advance registration after the estimated projected income when using the available data is reason to assume that the taxpayer's income in the income year to differ materially from what later is taken into account in the equation or advance registration.
Subsection. 4. The tax authority may during the income year change advance registration after the estimated projected income when using the available data is reason to assume that the taxpayer's income in the income year to differ materially from what later is taken into account in the equation or advance registration.
Subsection. 5. For the purposes of decisions under paragraph. 3 and 4, the tax authorities demand from the taxpayer a statement.

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.
Subsection. 7. The Cabinet shall lay down rules for in paragraph. 5 and 6. The redegørelsers form and content. The Greenland government may lay down rules on deadlines for submission of the paragraph. 6 mentioned statement.
Subsection. 8. The Cabinet may set rules under which taxes, including among other residual taxes, surcharges, taxes and interest may be charged together with the provisional tax for the assessment year or the following year. The Cabinet may thus provide that instead of compounding the interest on taxes levied along with the provisional tax, levied a surcharge.

§ 14. Assuming the taxpayer that his or her income in the income year to differ materially from what later is assumed by equation or advance registration, the taxpayer may request that an advance registration is done on the basis of the taxpayer's information on expected incomes. To the extent that the tax administration considers 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, content and set a deadline for its submission.
Subsection. 2. During the tax year the taxpayer in accordance with paragraph. 1 listed conditions require advance registration amended with effect for the future tax payments.

§ 15. Must it be assumed that the already paid interim tax will exceed the final tax 5,000 kr. Or more, repaid at the taxpayer's request as soon as the amount for tax administration estimates overpaid. It is not for the taxable compensation or interest on such reimbursement.
Subsection. 2. A request for a refund under paragraph. 1 must be submitted to the tax authorities within 1 month that the return was received by the tax administration. The Greenland government may lay down rules on the request form and content.
Subsection. 3. The tax authority may grant a request for payment of a lesser amount than mentioned in paragraph. 1 in cases where the taxpayer has suffered a major unforeseen social event.

Tax return



§ 16. Tax Management publishes tax return form to all taxpayers so that they are taxpayers received shortly after the income year.
Subsection. 2. The fact that a taxpayer will receive a tax return form does not relieve the taxpayer from the obligation to submit a tax return.
Subsection. 3. Tax return must be submitted by March 1 of the year of assessment. Tax return must be submitted to the tax administration, making equation.
Subsection. 4. The tax authority may, where special reasons for doing so, grant extensions in filing tax returns so far this is consistent with the assessment work organization and timely completion. Application for suspension of submission of tax return must be justified and submitted before March 1 of the year of assessment.
Subsection. 5. The Cabinet may lay down rules for the design and deployment of tax return form, like Land government may lay down rules under which taxpayers must apply the Cabinet approved a tax return forms.

§ 17. 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 of Greenland. Also resources not be included in the calculation of taxable income, may require 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 furniture and 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 of Greenland.

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.

§ 18. The Cabinet may lay down rules that traders are not in accordance with the Act on accounting must keep accounts must meet the minimum requirements set by the Government of Greenland, and to submit management accounts prepared on the basis of the above accounting, to tax administration 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. 1 or § 17 paragraph. 3, must be submitted to the tax administration.
Subsection. 3. Is a trading account not sent in time, or determined in accordance with the rules laid down under paragraph. 1 and 2, the regulations of § 19 paragraph. 1, mutatis mutandis.
Subsection. 4. A taxpayer imposed accountability under the provision of paragraph. 1 shall keep accounts with supporting documents for 5 years after the end of the year.

§ 19. To be submitted proper tax return in due time, but the deadline for timely submission exceeded by less than 10 days, increased income tax by 2 percent. 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 percent. The increase must, however, be not less than 100 kr. And a maximum of 2,000 kr.
Subsection. 2. Tax Administration may grant partial or total exemption under paragraph. 1 that increase when there are special circumstances.
Subsection. 3. Have a company or association, etc. attached to the tax return accounts that the submission date has not yet been approved by the General Assembly, must be within 14 days of the general meeting provided tax administration notice of general meeting'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 the corporate tax rate levied with a surcharge calculated in accordance with paragraph. 1.

§ 20. The Cabinet may, as an attempt to decide that specified groups of taxpayers in one or more municipalities are not required to submit tax returns.
Subsection. 2. Taxpayers covered by it in paragraph. 1 shall attempt receives before 1 July in the year of assessment a notice of taxable income.
Subsection. 3. A taxpayer who has received a notice of taxable income, shall, before 15 August of the year of assessment in writing notify the tax office if the message does not contain all information relevant to the taxpayer's tax assessment, or the message contains incorrect information.


Equation


§ 21. The equation should be completed by 1 September of the calendar year following the income year in which the appointment relates in accordance. However paragraph. 2 and § 47 and § 48th
Subsection. 2. The equation for companies and associations, etc., must be completed by 1 November in the calendar year following the income year in which the appointment relates to the meaning. However, § 47 and § 48.
Subsection. 3. The Cabinet may issue general instructions how to use the equation.




The final and tax statement


§ 22. The tax authority will calculate the final tax (final tax) on the basis of tax assessment.

§ 23. In the final tax offset against the interim tax amounts:
1) included as income tax,
2) paid as B tax by 1 April of the year, the equation is made | || 3) paid in accordance with § 85 of the Landsting Act on income Tax, or
4) paid in accordance with § 94 of the Landsting Act on income Tax.
Subsection. 2. In the final tax offset further reductions after Landsting Income Tax §§ 69-72.
Subsection. 3. In determining the amount to be offset by paragraph. 1 and 2 are deducted from the taxes that had to be repaid in accordance with § 15 Paragraph
. 4. The Cabinet may set rules under which the taxpayer to the tax authorities shall disclose the amount contained or paid as provisional tax.

§ 24 exceeds the final tax provisional taxes offset by § 23, 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 percent of the outstanding tax.

Subsection. 3. Residual tax levied by the tax authority. Residual tax plus after paragraph. 2, due in three installments on 1 in each of the months of September, October and November in the year of assessment with payment date on 20 decayed months. Falling payment date on a Sunday or public holiday or a Saturday, the deadline is extended to the following Monday.
Subsection. 4. In the later decision that the effect of increasing the final tax due in the amount underpaid with the addition after paragraph. 2 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 on a Sunday or public holiday or a Saturday deadline is extended to the following business day. Outstanding tax or additional tax owing under the 1st clause. plus after paragraph. 2 bear interest at 0.5 percent per month, as of 1 September of the year of assessment until the date of notification of the decision.
Subsection. 5. Does an amended final account to the previously calculated residual tax reduced or removed, paid the amount outstanding tax is reduced by, with the addition after paragraph. 2, before the end of the month next following the date of notification of the decision. There is for the taxpayer an interest rate of 0.5 percent per month, as of 1 September of the year of assessment.
Subsection. 6. In paragraph. 3-5 mentioned amount shall be rounded down to the whole amount.

§ 25 Exceeding the preliminary taxes offset by § 23, final tax refunded the excess amount to the taxpayer as overpaid tax. The repayment is made, however, if the excess tax is less than 100 kr.
Subsection. 2. The refund of excess tax provided the taxpayer an allowance of 4 percent of the amount. To the extent the excess tax is offset by amounts paid voluntarily shall receive no compensation.
Subsection. 3. Excess tax refunded by the tax administration.
Subsection. 4. Excess tax allowance repaid by 1 September in the year of assessment. Are the repayment later than September 1, is payable to the tax rate for the rule of § 44 paragraph. 4.
Subsection. 5. In the later a decision that leads to a 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 0.5 percent per month, as of 1 September of the year of assessment until the date of notification of the decision. To the extent the repayment of amounts collected under § 24 paragraph. 5, interest is calculated not until the due date.
Subsection. 6. Does an amended final statement that there is reduction or withholding of tax refunds already paid to the taxpayers see. Paragraph. 1, the amount must be repaid together with compensation under paragraph. 2. The total amount for the first section. bear interest at 0.5 percent per month, as of 1 September of the year of assessment until the date of notification of the decision. The amount is 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 on a Sunday or public holiday or a Saturday deadline is extended to the following business day.
Subsection. 7. in paragraph. 4-6 mentioned amount shall be rounded down to the whole amount.

§ 26. In a final appointment of a deceased tax on income in the income year in which the death occurred, not calculated supplement under § 24 paragraph. 2, nor paid compensation according to § 25 paragraph. 2.
Subsection. 2. Tax Administration must pay any tax refunds within 5 months of the tax administration receipt of the tax return. Repayment is not timely, accrues to the estate interest on that sum by the rule of § 44 paragraph. 4.
Subsection. 3. The estate must pay any outstanding tax in the calendar month that follows 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 on a Sunday or public 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.

§ 27. Exceeds tax for companies and associations etc. that are fully or partially taxable, 99 kr., Levied tax together with a premium of 6 percent of the tax administration.

Subsection. 2. The tax plus after paragraph. 1 is due on 1 November of the year of assessment with payment date on 20 November. Falling payment date on a Sunday or public holiday or a Saturday, the deadline is extended to the following Monday.
Subsection. 3. In the event that later a decision which would entail an increase of the tax due on underpaid tax with an after paragraph. 1 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 on a Sunday or public holiday or a Saturday, the deadline is extended to the following Monday. A raised taxes by 1 point. plus after paragraph. 1, bears interest at 0.5 percent per month commenced from 1 November in the year of assessment until the date of notification of the decision.
Subsection. 4. In the later a decision that leads to a reduction of the tax refunded the overpaid tax surcharge of 6 percent within one month after the decision. There is for the taxpayer interest on the amount repaid by 0.5 percent per month commenced from 1 November in the year of assessment until the date of notification of the decision. To the extent the repayment of amounts collected under paragraph. 3, interest is calculated not until the due date.
Subsection. 5. in paragraph. 2-4 mentioned amount shall be rounded down to the whole amount.
Subsection. 6. The tax authority may in accordance with guidelines established by the Government of Greenland in particular cases allow in paragraph. 1, 3 and 4 supplement not be used for applying the tax for companies and associations etc.

§ 28. The Greenland government may lay down rules on the submission of tax return equation, payment, collection and return with further income tax in cases where the year changes in tax conditions.

§ 29. The tax authority may, when there is a clear and concrete justified risk that the decision relates, will seek to evade payment of tax owing, plus end-tax income, or high income, provide for shorter maturities and payment deadlines than provided for in § 24 paragraph. 3 and 5, § 25 paragraph. 6 and § 27 paragraph. 2 and 3. The maturity period shall not be less than 7 days and the payment deadline can not be shorter than 14 days.




Chapter 6

Reporting


§ 30. For assessment purposes and tax calculation, any person in his company has paid income of the kind referred to in Rule Act on income tax § 75 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 total amount covered by the Greenland Parliament on income § 41 paragraph. 2, for each worker by the employer contributions paid to pension or life insurance
4) wholly or partly free goods such as food and lodging, housing, accommodation, travel, car, telephone, etc.,
5) recipient's name, identity number, address and tax municipality and
6) any other information necessary to identify the recipient.
Subsection. 2. undertaking ceases activities, given reporting for the past part of the income year within 10 days of last salary payment.
Subsection. 3. 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 and the like, whether tax paid as an ongoing performance or as a sum once and for all, have the same disclosure requirements as set out in paragraph. 1.
Subsection. 4. If pay in advance through an intermediary, the obligation 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. 5. The declarations to the tax authorities.

§ 31 discontinues a recipient of the income types, mentioned in § 30, to be taxable in Greenland, the information providers on request, provide information as specified in § 30 of the size of the amounts in the period from the 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.


§ 32. Income receiver must have a copy of the information concerning the income recipient, which is given in accordance with § 30 and § 31 paragraph. 1.

§ 33. The Cabinet may determine rules on the release of information under §§ 30-32 and including easing the disclosure requirements for groups of respondents. The Cabinet may also establish rules under which the information according to § 30 will be issued separately, as regards income which is not a income to the recipient. For benefits paid after the earnings period, establishes the Greenland government rules on the year in which the information is provided.

§ 34. The tax authority keeps a register of the withholding obligation in accordance with rules set by the Government of Greenland.
Subsection. 2. in paragraph. 1 said rules can be determined that the withholding obligation to provide the tax administration 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.

§ 35. The Cabinet may lay down rules for banks, savings banks, exchange brokers, money-changers and other operating revenue with public securities, which under the law must keep business books, the purchase and sale of securities must notify the tax administration information that can serve as guides to the equation and tax calculation. The Greenland government may lay down rules on that when buying or selling represented by attorney or other representative, must disclose the client's personal identification number or company number, name and address.

§ 36. Whoever, as part of its business receives deposits to return or providing or arranging loans against interest must for use in tax assessment each year without request give tax administration communicate the amount of granted or credited interest and accrued or payable to individual account holders in the past year, the date of the interest generated and the amount of deposited funds or debt at the end of the previous year. The disclosure also includes accounts etc. repealed during the year.
Subsection. 2. The Greenland government may lay down rules on the release of information under paragraph. 1.

§ 37. The person who opens an account referred to in § 36 paragraph. 1 shall inform the account holder's personal identification number or company registration number. Tax administration can notify the information providers according to § 36 of the account holder's personal identification number or registration number.
Subsection. 2. The Greenland government may lay down rules on the release of information under paragraph. 1.

§ 38. Public funds, public companies, private limited companies, banks, savings banks and in Greenland redeem the interest and dividend coupons, the following rules established by the Greenland 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.

§ 39. Pension funds, life and pension insurance companies and others who pay pensions or current life-related insurance services, to provide tax administration information:
1) contributions and premiums
2) payments arising from pension of the Landsting Act on income tax §§ 39 and 40 above type
3) payments of withdrawal benefit, surrender value and bonus for such schemes and
4) dispositions of the Landsting Act on income tax § 46 paragraph. 5, mentioned nature, provided that such transactions have come to the pension fund, life and pension insurer with vised knowledge.
Subsection. 2. If a pension commitment or an insurance policy combinations schemes where the entire contribution or premium is not covered by Rule Act on income tax § 39, the pension commitment or the policy is applied, how the contribution or premium allocable to the individual pension and insurance species, like the pension fund or insurance company annually shall disclose the amount distribution.
Subsection. 3. The Cabinet may determine rules on the release of information under paragraph. 1 and 2.


Chapter 7

Income cat distribution and settlement


§ 40. Land Tax and special land tax shall accrue to the Treasury.
Subsection. 2. municipal accrue tax municipality.
Subsection. 3. Joint Municipal taxes accruing to the municipalities included in its entirety in the compensation system in accordance with § 41.
Subsection. 4. Dividend tax and royalty tax accrues to the Treasury, tax municipality and the municipalities in accordance with the provisions of paragraph. 1-3.

Subsection. 5. Income, including dividend tax from corporations and businesses, the right holder under the Law on Mineral Resources, etc. in Greenland shall accrue to the Treasury. Surcharges and interest according to §§ 27 and 43 in connection with such income and dividend taxes accrue paid to the same extent by the Treasury.
Subsection. 6. Income taxes, including withholding tax, the land fund owned enterprises transformed into limited liability companies and companies that have tax administration and tax municipality shall accrue to the Treasury. Surcharges and interest according to §§ 27 and 43 in connection with such corporate and dividend taxes accrue paid to the same extent by the Treasury.
Subsection. 7. Income accruing to the Treasury, tax municipality and municipalities see. However paragraph. 5 and 6, in the ratio of the income year fixed rate in accordance with Rule Act on income tax § 61, the following population size on 1 January of the income year weighted rate in accordance with Rule Act on income tax § 62 and the income year fixed rate in accordance with Rule Act on income tax § 63. | || Subsection. 8. The tax payable under Rule Act on income tax § 46 shall accrue to the Treasury, tax municipality and municipalities in the ratio of the income year fixed rate in accordance with Rule Act on income tax § 61, the following population size on 1 January of the income year weighted rate in accordance with Rule Act on income § 62 and the income year fixed rate in accordance with Rule Act on income tax § 63.
Subsection. 9. Losses due to non-payment referred to in paragraph. 1-8 mentioned taxes as well as interest and supplementing those are shared between the Treasury and the municipalities. The Cabinet, after consulting KANUKOKA regulate though its distribution.

§ 41. The Cabinet shall, after consultation with KANUKOKA rules by which to compensate for differences in municipal tax revenue per capita are allocated municipal tax revenue.

§ 42. Administration of Taxation Each year, by 1 July estimate of expected tax receipts for the coming fiscal year.
Subsection. 2. The Cabinet shall lay down rules on taxes to settlement between municipalities and between government and local authorities.


Section IV
Interest, deadlines, relief etc.




Chapter 8

Interest, fees and repayment period


§ 43. Payable taxes not paid on time, or has been granted deferred payment, you must pay a monthly rate of 1 percent per month or part thereof from the due date, at least 500 kr. The same applies to the withholding obligation under § 30 or § 81 of the Landsting Act on income Tax. The interest accrues to the Treasury. Interest rates can not be deducted when calculating taxable income.
Subsection. 2. Appendix see. § 24 paragraph. 2 and § 27 paragraph. 1, as well as compensation payments as specified. § 25 paragraph. 2, accrue or be paid by the Treasury.

§ 44. Unless otherwise provided in this or other tax laws repaid too much taxes paid by the last working day of the month following the month in which the tax authority receives a request for repayment. Amounts under 100 kr. Will not be paid.
Subsection. 2. Can the tax administration because of issues relating to it, as repayment is concerned, no checks of the basis for its request interrupted repayment until the conditions no longer hinder control.
Subsection. 3. Does it, as repayment is concerned, not submitted a tax return or tax review in time, the tax authorities withhold reimbursement until the tax return or tax review available. Detained repayment interrupted repayment.
Subsection. 4. Repaid taxes later than the due or later than specified in §§ 25, paragraph. 4 and 26, paragraph. 2 or other tax, paid a monthly rate of 1 percent per month, as of the deadline for repayment. The interest rate paid by the Treasury. The interest included in the calculation of taxable income.

§ 45. The tax authority can stop the accrual of interest on tax arrears, if the debtor is not able to, and within the next few years no view has to meet its debt obligations. Tax administration may resume of interest on tax arrears, if the debtor's financial circumstances improve or it is found that the tax authority was not in possession of all relevant information, since the decision to stop adding interest was taken.
Subsection. 2. Only debtors who are natural persons covered by paragraph. 1.
Subsection. 3. The Cabinet may determine rules on the application of paragraphs. 1.




Chapter 9

Refund Claims



§ 46. Claims for refund of excess taxes paid can not be transferred before the deadline for the repayment occurred. Agreements on such transfers are invalid.




Chapter 10

Deadlines, etc. related to income

Annual employment


§ 47. The tax authority can not send warning referred to in § 12 paragraph. 1, about the making or amendment of an employment income tax no later than 31 October of the fifth year after the income year. The appointment must be made by 31 January of the sixth year after the income year.
Subsection. 2. A taxpayer who wants to change his employment income tax shall, by 31 October of the fifth year after the income year provide information of a factual or legal nature which would justify the change.
Subsection. 3. A recruitment which is based on a revised assessment of depreciation basis for a tax year that is outside the limits under this section may be made or amended by paragraph. 1 unless the employment discretionary.
Subsection. 4. An appointment can not be made or amended by paragraph. 1 to the extent that the employment is based on a changed evaluation of a deferrable deficit or loss that is even stated in a tax year, beyond the time limits under this provision.
Subsection. 5. Is the taxpayer's fiscal year does not coincide with the calendar year, counted periods from the end of the year in which the income year replaces.
Subsection. 6. If an appointment under subsection. 1 or 2 the calculation of a balance sheet item, the inventory at the beginning of the tax year, be carried out or changed if the employment for the previous fiscal year changed accordingly on the inventory at the end of the previous fiscal year.




Extraordinary employment


§ 48. Notwithstanding the deadline in § 47 paragraph. 1, the tax administration to make or change an appointment of income tax if the tax administration because of insane ignorance of the taxpayer's transactions have been unable to make or change an appointment. Tax administration within 6 months after the date when the tax authority becomes aware of or by exercising reasonable care could have become aware of the taxpayer's transactions, sending warning referred to in § 12 paragraph. 1, about the making or amendment of an employment income tax. The appointment must be made within 6 months after sending it in § 12 paragraph. 1, the said notice.
Subsection. 2. Notwithstanding the deadline in § 47 paragraph. 2, a taxable submit information of a factual or legal nature which would justify a change of the taxpayer's employment income tax if the taxpayer because of insane ignorance has been unable to submit the information at an earlier time, see. § 3 of law no. 274 of 22 december 1908 concerning the obsolescence of certain claims. The taxpayer must provide the information no later than 6 months after the date on which the taxpayer becomes aware of or by exercising reasonable care could have become aware of the fact or of law that could justify a change of the taxpayer's employment.




Tax Reservations


§ 49. In a private transaction subject to the disposition conferred specific effects on the calculation of income tax (tax subject) added tax reservation only effect a function of income tax if the tax clause is clearly written and informed the tax administration later while with the tax administration informed dispositionens other content.
Subsection. 2. The tax authority can refuse to attribute a tax subject effect for an appointment if the private law effects of tax policy is not clear and manageable.




Alteration


§ 50. To the extent that the employment of income tax based on a private legal disposition, the tax authorities allow a subsequent change in the disposition conferred effect for calculation of income tax (reversal) if the following conditions are met:
1) the disposition must not predominantly have been worn for the sake of saving or deferring taxes
2) the transaction must undoubtedly have had unintended tax effects that are significant,
3) the transaction must have been laid clearly to the authorities ,
4) the private consequences of the change of disposition desired plus tax effect should be simple and clear, and
5) all that tax law will be affected by a permit for alteration shall accede alteration request.




Chapter 11


Deadlines etc. concerning taxes



Tax liability and reimbursement of duty

Annual down


§ 51. The tax authority can not send notice of determination or modification of tax liability later than 4 years and 3 months after the tax became chargeable. Similarly, notice amending reimbursement of duty not dispatched later than 4 years and 3 months after the claim for reimbursement earliest could be invoked. Determination of tax liability, respectively, allowance must be made within 3 months after the deadline for the 1st or 2nd section.
Subsection. 2. A taxpayer who wants tax liability changed, at least 4 years and 3 months after the tax became chargeable submit information of a factual or legal nature which would justify the change. Similarly, a company or a person who wants reimbursement of tax, within 4 years and 3 months after the date of the claim for reimbursement earliest could be argued submit information of a factual or legal nature which would justify reimbursement of the tax.




Extraordinary fixing


§ 52. Notwithstanding the deadline in § 51 paragraph. 1, the tax administration set or change a tax liability if the tax administration because of insane ignorance of the taxpayer's transactions have been unable to fix or change the tax liability. Tax administration within 6 months after the date when the tax authority becomes aware of or by exercising reasonable care could have become aware of the taxable transactions, sending warning referred to in § 12 paragraph. 1, about the making or amendment of tax liability. Establish or amend the tax liability must be made within 6 months after sending it in § 12 paragraph. 1, the said notice.
Subsection. 2. Notwithstanding the deadline in § 51 paragraph. 2, a taxable submit information of a factual or legal nature which would justify a change of the taxpayer's tax liability, if the taxpayer because of insane ignorance has been unable to submit the information at an earlier time, see. § 3 in law no. 274 of 22 december 1908 concerning the obsolescence of certain claims. The taxpayer must provide the information no later than 6 months after the date on which the taxpayer becomes aware of or by exercising reasonable care could have become aware of the fact or of law that could justify a change of the taxpayer's tax liability.




Chapter 12

Waiver


§ 53. tax liability, interest, fees and administrative fines can be waived if the debtor proves that the debtor is not able to and within the next few years no view has to meet its debt obligations and it must be assumed that cancellation will lead to a lasting improvement in the debtor's financial circumstances. Similarly, the amount remitted as persons are liable to pay as compensation for companies' failure to pay the amounts due to the public.
Subsection. 2. Waiver generally can not take place if
1) debtor's financial circumstances are unclear,
2) the debtor has acted irresponsibly in financial matters, including if a significant debt:
a) founded on a time when the debtor was unable to meet its financial obligations
b) caused by the debtor has undertaken a financial risk disproportionate to the debtor's financial situation
c) founded for consumption, or
d) debt to the public, which is built up systematically,
3) a significant debt incurred by criminal or tortious acts,
4) the debtor has failed to meet its payment debt, even if the debtor has had reasonable opportunity to do so,
5) the debtor has adapted itself to remit or
6) the debtor founder new debt to the public after eftergivelsessag begun.
Subsection. 3. In a decision under paragraph. 2, emphasis on debt age and whether the debtor exclusively or predominantly in debt in the form of public arrears.
Subsection. 4. Notwithstanding paragraph. 2 can waiver is denied, if there are other circumstances that there are decisive complete or partial remission.
Subsection. 5. Only debtors who are natural persons may obtain remission after paragraph. 1, see. However paragraph. 6
Subsection. 6. Remission can whenever the situation very closely the talks therefore, communicated to individuals, companies, associations, private institutions, foundations or similar.


§ 54. Waiver can go out on the discontinuance or reduction of the debtor's debts. In connection with a reduction can be made for the deferred payment or payment by installments of not forgiven part of the debt. In the soak or the repayment period will be no interest on the debt.

§ 55. Cancellation may be revoked if the debtor:
1) in connection with the cancellation proceedings have been guilty of fraudulent conditions, or
2) fails seriously in its obligations in connection with the settlement of the non remitted part of the debt.


Chapter 13

Digital communication


§ 56. The Cabinet may in tax lay down rules on the use of digital communication to contact and from the public administration, including depart form requirements in the legislation to prevent the use of digital communications.
Subsection. 2. The Cabinet may in tax lay down rules on the issuance of documents without signature or mechanically reproduced signature or equivalent, so that such a document legally equated with a document personally signed.




Section V
Control



Chapter 14



Access to information, etc.


§ 57. The tax authority may in recruitment of taxes convene documentation and evidence and summon the parties to the negotiation.

§ 58. Any operator holding accounts, have, whether the operator under the law is accountable or not, obliged at the request of tax administration for this to submit its financial records with attachments for previous and the current financial year and other documents that may be relevant for tax assessment, including for determining tax liability to this country, and for the determination of the tax liability. Submission duties also encompass accounting records, etc. relating to the taxpayer's business in Denmark, the Faroe Islands or abroad.
Subsection. 2. Same duty as referred to in paragraph. 1, the responsibility of any legal person, and any person liable for tax, whether they are employed or not.
Subsection. 3. based accounting data, etc. from third parties, that, even if the person has a lien over here, on request, disclose the material to tax administration, in which case they shall ensure that the material delivered to the third party for use.
Subsection. 4. Tax administration has, if necessary, at any time, on proof of identity without a court order, in the in paragraph. 1 and 2 operators on site and at workplaces outside the trader's premises, including vehicles used commercially, to review their accounting records with supporting documents and other documents that may be relevant for tax assessment or tax assessment and make inventory of cash and the like. Under the same rules, the tax administration access by traders to make inventory and assessment of stocks, crew, equipment, machinery and other equipment. The owner and with this staff shall provide the tax authorities with the necessary guidance and assistance during the control. Control as mentioned in point 1., Can not be carried out in premises that serve private residence or holiday home.
Subsection. 5. To the extent that the aforementioned financial information, etc. are recorded electronically, the authorities access to this information also have electronic access to it.
Subsection. 6. thwarting any themselves by complying with a request under subsection. 1 or 2, see. Paragraph. 5, the tax assessment based on an estimate.
Subsection. 7. Police provides tax management assistance for the implementation of controls in accordance with paragraph. 4 according to rules set by negotiation between the attorney and the government.

§ 59. Whoever, as part of its business should be reporting to tax authorities shall keep the basis for the information to be reported under the rules governing the storage of accounting material on the Act on accounting. Is the reporting person also posting compulsory and included the information to be reported in the bogføringspligtiges accounts, the accounts must be organized so that the information can be reconciled with the accounts.
Subsection. 2. The reporters should at the request of tax authorities submit the material that forms the basis of the information to be transmitted.

Subsection. 3. Tax Administration has, if necessary, at any time, on proof of identity without a court order from the responsible persons on site to review the material. The owner and with this staff shall provide the tax authorities with the necessary guidance and assistance during the control.
Subsection. 4. To the extent specified in paragraph. 1 The information is recorded electronically, including tax administration access to this information also have electronic access to it. During the review, the tax administration ensure information given in the material.
Subsection. 5. Police provides tax management assistance for the implementation of controls in accordance with paragraph. 3 according to rules set by negotiation between the attorney and the government.

§ 60. The tax authority may determine that persons who own at least 25 percent of the share capital or controls more than 50 percent of the total voting power in a company must disclose significant financial agreements concluded or changed between the company as the master and the person in question or a spouse, which he lived with at the time of the conclusion of the agreements. For not fully taxable persons by Rule Act on income tax § 2, this information shall, if the taxpayer command of a company resident in this country. The same applies fully taxable persons a double taxation treaty must be regarded as resident in Denmark, abroad or on the Faeroe Islands (double domicile).
Subsection. 2. The tax authority may fix a deadline by which the information. The tax authority may request from the party decide to extend the deadline. Where information is not on the tax administration time set, the assessment is an estimate.

§ 61. Our government of Directors may tax administration, to the extent it is considered to be essential for the calculation of taxes or recovery of the Greenland Home Rule or the municipalities' debts, obtain information about physical or legal persons for economic or business conditions in electronic form from other public authorities to register consolidation. The authority, which is responsible for the registered information shall cover the costs associated with providing tax authorities access to information.

§ 62. In order to prevent infringements of legislation on taxes and other payments to the government can tax administration establish a register of natural and legal persons who have applied or attempted to apply the public significant loss of taxes.
Subsection. 2. Registration can be made or maintained more than 5 years after the fact to justify a registration recorded.

§ 63. Any person involved in self-employment, including brokers and auctioneers are asking obliged to give tax authorities information on the turnover, he has had with or communicated to other operators particularly, or the works he has done for or caused to perform at other named trader.
Subsection. 2. For production, purchasing and sales associations and similar professional organizations concerned include the information to see. Paragraph. 1, also the organization balances of this kind with its members. Information may be requested about:
1) the nature of the revenue or work
2) traded quantities
3) remuneration,
4) the time of the turnover or the work, as well
5) when and how the fee is paid.
Subsection. 3. Where circumstances so warrant, the Government of Greenland in each case determine that there must be requested similar information regarding accounts with unnamed trader.

§ 64. Public authorities and companies, shipping partnerships, associations, foundations, endowments and other institutions upon request, provide tax authorities all the information of tax authorities deemed to be essential for tax assessment and hiring charges. Information on unnamed physical and legal persons should be granted only after the Cabinet's determination.

§ 65. Banks, savings banks, cooperative banks, bankers, brokers, lawyers and others who receive funds for management or professional loaning money, at the request of tax administration provide information about named persons and legal entities:
1) deposits , 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. In the case of unnamed natural and legal persons may at his Cabinet'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 physical and legal persons are tax administration after the Cabinet'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. During the review, the tax administration provide the information referred to in paragraph. 1.

§ 66. With regard to the accounts with banks and building societies, as well as other receiving money as deposits on which are the basis of § 65 paragraph. 1 and 2, the required information, the tax administration determine that in six months from a specified time may be made available by the accounts of the holder's name and address deposits recipient does not have sure knowledge that previously carried review about ownership while giving one of the tax administration set credentials for it as the first time after the account lockout will dispose of this.
Subsection. 2. Tax Administration may determine that such accounts as tax administration not been able to associate to the real owners, further blocked for at least 1 year. The accounts of the end of the set period has not yet been notified and legitimized, must then be reported to the tax authorities. These accounts are forfeited to the Treasury after previous public warning 6 month period if no justified objection appears.
Subsection. 3. The tax authority may in exceptional circumstances disregard such revocation or authorize the reimbursement of already withdrawn amount.

§ 67. Where this law with the tax authorities the right to demand information for the tax assessment, it is the same law Tax Board for use in processing complaints.




Estimated assessment


§ 68. Can the amount of the tax liability imposed on an operator holding accounts, not determined based on the operator's accounts, the tax administration employ the trader's tax liability estimated. The tax authority may also hire a tax liability estimated if a natural or legal person fails to file tax returns or review, or if the tax return or notification can not be substantiated or indicated in an appropriate manner.




Disclosure of information


§ 69. The Cabinet may set rules under which the local councils will have electronic access to information that is recorded by the tax administration when the information is necessary for the performance of local councils' duties under the then applicable rules. Access can be granted only in the cases and under the conditions set out in Rule Act on case management in public administration §§ 29-31.
Subsection. 2. The tax authority can refuse disclosure of information or sever an already established access to obtaining information if it is found that inappropriate use of data for purposes other than the performance of municipal tasks under the then applicable rules.




Section VI
Appeal and Judicial Review



Chapter 15



Complaint to the Tax Board


§ 70. An appeal to the Tax Board may be submitted by anyone who has a substantial, direct and individual interest in the decision complained of.

§ 71. An appeal to the Tax Board must be in writing and reasoned. The complaint must be received in the Tax Board within 3 months of receipt of the decision complained of. The complaint is rejected if submitted after the deadline. Tax Council can ignore that deadline if special circumstances.
Subsection. 2. Before Tax Board determines an appeal shall obtain an opinion on the complaint from the tax administration. Opinion shall be issued within 14 days from receipt of the request for an opinion. If the tax administration so requests, and if the circumstances of the decision under appeal so warrant, the Tax Board, however, a longer period.
Subsection. 3. The provisions of § 11 paragraph. 1-3, apply correspondingly to the Tax Board's handling of a complaint.
Subsection. 4. At the hearing of Facts' must be informed that the parties also have the right to comment in writing or orally to the National Tax Board. Tax Board may set a deadline for delivery of the opinion.

Subsection. 5. Tax Board may, notwithstanding the complaint formulation make the adjustment to the taxable income and so on.

§ 72.

If the tax administration on the basis of the complaint sees fit, the tax authorities if the complainant so agrees, resume decision.

§ 73. Tax Board at the request of the complainant or the tax administration reopen a case that is settled or dismissed by the Tax Board, upon Tax Board information not previously been promoting during the proceedings, and it is estimated that the new information could have resulted in a significantly changed outcome of the Tax Board's decision if it had been available earlier.
Subsection. 2. Tax Board may grant a request for revision, although the conditions in paragraph. 1 are not met, the Tax Board estimates that exceptional circumstances.
Subsection. 3. A request for resumption under subsection. 1 and 2 shall be submitted in writing and justified to Tax Board. The request must be received before the end of the in § 47 paragraph. 1 and 2 and § 51 paragraph. 1 and 2, the time limits.
Subsection. 4. Tax Board may, under very special circumstances, grant a request for revision of the tax administration, although the deadlines specified in paragraphs. 3 is exceeded.


Chapter 16

Judicial review


§ 74. Unless otherwise provided for by other legislation, a decision of the tax administration regarding matters referred to in § 2 first brought before the courts once it has been tried or rejected by the Tax Council pursuant. However paragraph. 3. The case brought against the Government of Greenland.
Subsection. 2. Tax Board's decisions under subsection. 1 can of taxable brought before the High Court of Greenland as first instance within 6 months after the decision is taken. Under special circumstances require, the High Court of Greenland allow an action, regardless of the deadline expires.
Subsection. 3. Does the course more than 12 months after submitting the case to the National Tax Board, the matter may be brought before the Greenland High Court at first instance, although the Tax Board has not acted.
Subsection. 4. The Court may permit a new question involved in the judicial proceedings if it has a clear link with the question that has provided the basis for the trial, and it must be considered excusable that the issue has not been involved previously, or there is reason to assume that the denial of permission will cause an excessive loss of rights for the party.

§ 75. The Cabinet may bring the Tax Board's decisions to the courts within 6 months after the Tax Board's decision.
Subsection. 2. Paragraph. 1 shall not apply to Tax Board's decisions pursuant to § 30 paragraph. 4, 2nd sentence., The Landsting Act on income tax.






Chapter 17
deferred in connection with the complaint
§ 76. A complaint about the appointment does not exempt the complainant to pay the taxes due.
Subsection. 2. Tax Board may, upon application grant full or partial deferred payment for the portion of the tax relating to matters under investigation when special circumstances apply. Tax Board's decision can not be appealed to other administrative authorities.
Subsection. 3. The tax authority may, after having applied for full or partial deferral of tax, determine that collection of the part of the tax applied for standing for, must reassure made until the Tax Board's decision on the application.
Subsection. 4. Grace can not be given for a period of 4 years. Tax Board may condition a grace of the provision of adequate security for deferred payment.
Subsection. 5. Notwithstanding imparted grace can in order to cover all or part of the claim has been deferred to be offset and onset of claim, the complainant might have on the public.

Title VII
Measures

Chapter 18

Measures
§ 77. Anyone who intentionally or through gross negligence provides incorrect or misleading information for the control of tax assessment shall be liable to sanctions under the Criminal Code for Greenland.
§ 78. In the same manner as specified in § 77 convicted the person who intentionally or through gross negligence provides incorrect or misleading information for the decisions according to § 13 paragraph. 6, or § 14 or in connection with one of the applications mentioned in these rules, fails to disclose information of importance to the decision.
§ 79. Whoever, without the matter covered by § 80, with intent to avoid tax assessment fails to file a tax return can be imposed sanctions under the Criminal Code for Greenland.

§ 80. Any person whose income or charge is an estimated figure for a low amount and after the recruitment notified question, failed within 4 weeks of notification to inform the tax administration thereof, may be fined.
Subsection. 2. Is it in paragraph. 1 above acts committed with intent to evade government taxes can be imposed more onerous measures under the Criminal Code for Greenland.
Subsection. 3. If the offense in paragraph. 1 committed by a limited liability company, a cooperative, an association, an independent institution, a foundation or the like, the juristic person to pay a fine.
§ 81. Whoever fails to comply with one of The Cabinet pursuant to § 18 paragraph. 1 fixed determination 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 § 18 paragraph. 4, can be sentenced to sanctions under the Criminal Code for Greenland.
§ 82. Where the tax administration that a violation will not result in more restrictive than fine may Greenland government or the The Cabinet authorized by signify that that 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. 1 acknowledgment referred the regulations of the law on civil in Greenland on the contents of the indictment accordingly.
Subsection. 3. fine is paid on time, or is it for adoption recovered lapse further prosecution.
§ 83. The regulations issued under this Act may provide for the imposition of fines for violation of the provisions of the regulations.
Subsection. 2. In regulations issued pursuant to this Act may provide for the imposition of fines for offenses committed by a limited liability company, a cooperative, an association, an independent institution, a foundation or the like. If the violation committed by the Greenland Home Rule, a municipality or a community, Greenland Home Rule, the local authority or authorities jointly fined.
§ 84. The police shall IRS assistance under rules to be determined by negotiation between the attorney and the government.
§ 85. Fines imposed under §§ 77-81 and § 83 shall accrue to the Treasury.

Section VIII
the Option, commencement and transitional provisions

Chapter 19

Sharing Provisions
§ 86. Administration of Taxation has from January 1, 2007, to use municipal electronic tax systems.
Subsection. 2. The municipalities must provide the tax administration access, including electronic, the information relating to municipal accounting and recovery, as after the tax administration estimates is necessary for the administration of legislation on taxes.
§ 87. The Cabinet may lay down rules for the implementation of the relocation of tasks from municipalities to the Greenland Home Rule Government, as a result of this Act. The Cabinet may determine to what extent the documents and archive material to be transferred to Greenland Home Rule.
§ 88. The Cabinet may enter into agreements with local councils that arrears concerning income taxes arose before the commencement of the Act for consideration transported to Greenland. At the conclusion of the agreements it must be ensured that the value of the receivables is employed realistic taking into account the Exchequer's share of the amortization of the portion not covered by the claims and what can be expected to be recovered from the debtors.


Chapter 20 Commencement and transitional provisions
§ 89. Landsting Act shall come into force on 1 January 2007.
Subsection. 2. With effect from the commencement of the Act exceeds all matters related to income from the municipalities to the tax administration.
Subsection. 3. With effect from the commencement of the Act exceeds all cases appealed to the Government of Greenland, which is not a final decision, the Tax Board if the Tax Board in accordance with § 2 is competent to adjudicate on applications.
Subsection. 4. § 115 paragraph. 9 of Act No.. 5 of 19 May 1979 on income tax still applies to applications for waiver received Tax Board before 1 January 2007.

Subsection. 5. § 46 applies to acquisitions, which have come to the municipal councils or the Treasury Department after 31 December 2002. With respect to acquisitions, which have come to the municipal or Treasury Department before 1 January 2003 may tax administration after 31 December. december 2007 without regard to the transfer set-off against the transferor or announce the onset of the assignor's claim for refund of overpaid taxes, provided that offsetting or the occurrence shall be made before the deadline for the repayment occurred.

Greenland, November 2, 2006

Hans Enoksen
/
Josef Motzfeldt