Tax Process Analysis of Duties by Tax Return, Deadlines and Sanctions

Anita Tengbjerg

Student thesis: Master executive thesis


Throughout the last few decades, the tax return has gone from the taxpayer, who had to selfassess everything to an information form, in which only some figures must be disclosed, if the 1Danish Tax agency, Skattestyrelsen, has not already received them from a third party. At the same time, we have entered an electronic age, where one can only file the tax return electronically, and therefore one receives the tax return immediately after. The purpose of this thesis is based on the new Danish Tax Control Act, skattekontrolloven (SKL), practice from courts and administrative practice, to analyze and compare the tax concept of selfassessment, which according to the new Danish Tax Control Act, (Law no. 1535 of 19 December 2017) is changed to the concept of an “information form”. Including whether the changed concept has a changed legal effect. On January 1 2019, the previous Danish Tax Control Act has been divided into two Acts: The Danish Tax Reporting Act, skatteindberetningsloven (SIL) (Law no. 1536 of 19 December 2017) and a new Tax Control Act (SKL). By separating the reporting provisions in the previous SKL2 into the new SIL3 , the new SKL will contain the provisions for the taxpayer's obligations in relation to informing The Danish Tax Agency about one’s taxable income, the supervisory powers of the Danish Tax and Customs Administration and the penalties for violation of the statutory. The summary of my studies concludes that one has “informed” (filed a tax return) when the information form has come to the knowledge of the Danish Tax Agency, regardless of whether the information deadline for businesses first expires on July 1 of the year after the income year. The Danish Tax Agency issues a preliminary tax assessment notice to smaller businesses covered by The Tax Control Act (Article 8). The question is, if the result of the tax assessment notice is considered as an estimate, or if it is considered as the final result if a business owner accepts the figures and do not disclose one’s own. My investigations into the legal basis in the field show that the law is unclear in the area and case law in the future must determine whether taxpayers, for example, may choose to be taxed under the business taxation scheme, also called, virksomhedsskatteordningen (VSO)4 after June 30, year two after the income year. In my analysis of the legal sources in the field, I have come to the conclusion that if the businesses have not provided the information (filed a tax return) digitally, then the information form is not considered to have been submitted if it is not provided by the correct channels of the Danish Tax Agency. Furthermore, I have highlighted that the new Tax Control Act restricts the possibility of sanctioning preliminary information forms5 that have first been corrected after the information deadline. After examining the preparatory work for SKL, I no longer believe that The Danish Tax Agency can provide tax surcharges if the taxpayer has submitted a preliminary information form (which means it is incomplete). Case law based on previous legislation will not be applicable anymore for the income year 2018, when new legislation comes into force.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2019
Number of pages54