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21.12. 2010/1207

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Section 1 - Gray Economy Clearing Unit and
its task to op
Section 2 - Definitions

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Section 3 - Phenomenon study
Section 4 - The right of a clearing house
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Section 5 - Obligation management report

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Section 7 - Right of the clearing house to receive information
for the management of obligations

Finlex ›Legislation› Up-to-date legislation ›Year 2010› 21.12.2010 / 1207

Section 8 - Free information
Section 9 - Clearing information system

21.12.2010 / 1207

Section 10 - Deletion of data
system
Upclearing
- to - information
date legislation
Section 11 - Obligation management report
transfer and use

Regulations followed by SDK 429/2021

Section 12 - Processing of personal data and
untilright
(published
27.5.2021).
of inspection

Document versions
References

Section 13 - Public access to documents and information

In Swedish

Act on the Gray Economy Clearing House

Section 14 - Entry into force
Updated
legal texts where the law or
Entry into force of amending acts and
changes
to the Regulation are included
application:
to the
legal text.
5/25/2012
/ 252:
4/12/2013 / 263:
12/30/2013 / 1153:
4/24/2015 / 485:

See the Copyright Notice in the Terms of Use .

In accordance with the decision of Parliament, the following is provided:

4/24/2015:
5/22/2015
/ 645: related to the material
Other
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4/29/2016 / 308:
10/14/2016
/ 858:
› Outdated
updates

§1
Gray Economy Clearing House and its tasks
The Tax Administration has a Gray Economy Clearing House, hereinafter the Clearing House .

12/16/2016 / 1159:

› Established legal titles
12/29/2016 / 1413:

› Swedish
regulations
12/29/2016
/ 1419:
5/24/2017
/ 324:
› Acts
in original
6/28/2017 / 454:

› Directory of legislative amendments
12/14/2017 / 923:

The task of the clearing house is:

28.12.2017 / 1112:
6/1/2018 / 403:

To the beginning of the page
1) contribute to the fight against the gray economy by producing and disseminating information about the gray economy and its
combating;
2) prepare obligation management reports for the authority on organizations and organizational personnel 6
For the uses provided for in

§2
Definitions
For the purposes of this Act:
1) organization means the units to be registered mentioned in section 3 of the Business and Corporate Information Act (244/2001) ;
2) an organizational person means a person referred to in section 2 of the Business Prohibition Act (1059/1985)
a person or owner who, alone or in one ascending or descending relationship
person in a registered partnership with another party or in the same
owns or holds at least 10% of the capital of the Community
is an equivalent proportion of the Community's voting rights;
3) gray economy means the activities of an organization that give rise to statutory obligations
failure to pay taxes, statutory pension, accident or unemployment insurance contributions or
to avoid payment of customs duties or to obtain an unjustified refund;
4) an authority means section 4 ( 1) of the Act on the Publicity of the Activities of Authorities (621/1999)
The authority referred to in paragraphs 1 to 7 and the entity, institution or foundation referred to in subsection 2
and an individual where the latter have or may have information about organizations or
the economic activities of the persons in the organization, their financial status, those of public law
obligations or connections with other organizations or organizational persons.
(25.5.2012 / 252)

§3
Phenomenon study
The clearing house prepares reports of phenomena in support of its task provided for in section 1 (2) (1).
The phenomenon study describes the phenomena of the gray economy and the fight against the gray economy, as well as these
effects without identifying the organization or individual.

§4
The right of the clearing house to receive information for the purpose of clearing the phenomenon
The clearing house has the right to obtain confidentiality from the authority upon request, without prejudice to the obligation of confidentiality
the information on the person and organization necessary for the preparation of the phenomenon report as follows:
1) name, personal identity number or company and association code or other identification information and contact information;
2) information describing the status of the organizational person and the ownership and control relations of the organization;
3) information describing economic activities and financial position;
4) taxes, statutory pension, accident and unemployment insurance and customs fees
information describing the related obligations and their management and control;
5) information describing payment defaults;
6) the information referred to in paragraph 1 on the return of the person or organization to the bankruptcy estate
persons in a relationship referred to in section 3 of the Act (758/1991) ;
7) information concerning the pre-trial investigation other than that referred to in subsections 1 to 6 from the pre-trial investigation authority when
the information relates to a crime suspected of having occurred in the activities of the organization or organization
exploiting;
8) with the exception of the Act on Public Access to Proceedings in General Courts
(370/2007) the confidential documents referred to in Article 9 and the documents referred to in Article 10
information intended to be kept confidential, information contained in the records of the administration of justice
cases pending or pending before a court or tribunal and criminal matters
convictions where the prosecution, prosecution or trial is related to a suspected offense
in the operation of or for the benefit of the organization; (25.5.2012 / 252)
9) The information specified in the notification referred to in section 28 of the Tax Administration Act (503/2010)
as well as other persons related to the crime received by the Tax Administration on the basis of the said notification
the information referred to in paragraphs 1 to 6 where the information relates to a criminal offense which is suspected of having occurred
in the operation of the organization or for the benefit of the organization. (25.5.2012 / 252)
However, the clearing house shall have the right to obtain information from the investigating authority only
with the consent of the investigating authority and for the purpose of criminal investigations only
with the consent of the controller.
The persons or organizations from whom the clearing house requests information shall be identified in the request for information
by name or other identifying information or by industry, location or other group attribute.
The information obtained for the purpose of the phenomenon shall not be used for any purpose other than the study of the phenomenon and
for the purpose provided for in section 5 (3).
If the clearing house finds that the person is not an organizational person, information about him / her
must be disposed of immediately.

§5
Obligation management report
Upon request, the clearing house shall prepare a debt management report in accordance with the provisions of section 6
uses.
The request for a discharge report shall identify the organization or person from which:
the report is requested, and the purpose of the report so that the debt management report comes
with the necessary information.
An obligation management report can also be requested based on the group described in the phenomenon report.
In the liability management report, the clearing unit describes the organization or organizational person as well as
the activities of the organization and the person directly or indirectly involved; and
economy, taxes, statutory pension, accident or unemployment insurance contributions, or
the fulfillment of obligations relating to charges levied by customs.
If the clearing house finds that the person is not an organizational person,
the debt management report shall be terminated for him and the data concerning him shall be destroyed
direct.

§6
Purpose of the liability management report
The liability management report is prepared to support:
1) the function provided for in section 2 (1) of the Tax Administration Act;
2) the performance of a customs operation referred to in section 2 ( 7 ) of the Customs Act (304/2016) and the
taxation, tax control and tax collection;
3) the provisions of Section 2 ( 2) (1) of the Act on the Finnish Center for Pensions (397/2006)
monitoring compliance with the obligation to insure under the Employment Pensions Act;
4) referred to in section 10 ( 1) of the Act on the Financing of Unemployment Benefits (555/1998)
monitoring the implementation of the procedure for recovering unemployment insurance contributions;
5) performing the duties provided for in sections 7 and 60 of the Alcohol Act (1102/2017) ; (28.12.2017 / 1112)
6) funding provided for the activities of the organization on the basis of the State Aid Act (688/2001)
issuing and supervising;
7) in section 8 of the Act on the Development of Regions and the Management of Structural Funds (7/2014)
performing the task referred to in
8) enforcement referred to in the Execution Arc (705/2007) ;
9) insolvency proceedings within the meaning of the Act on the Supervision of the Administration of Bankruptcy Property (109/1995)
administrative control;
10) the imposition of a business prohibition referred to in section 19 a of the Business Prohibition Act
examination of the conditions and supervision of compliance with the prohibition on business referred to in section 21a;
11) the prevention and investigation of criminal offenses by the police or the border guard or the Customs
if the maximum penalty provided for the offense is at least one year
imprisonment and the crime is suspected to have been committed by or for the benefit of the organization
using;
12) due to an offense referred to in Chapter 1, Section 2, Subsection 1, Subsection 2 of the Preliminary Investigation Act (805/2011)
in Chapter 10 of the Penal Code (39/1889)
determination of the penalty for forfeiture referred to in
13 ) referred to in the Act on the Prevention of Money Laundering and Terrorist Financing (444/2017)
the prevention and detection of money laundering and terrorist financing and Chapters 5 and 6 of Chapter 5 of that Act
And the Act on the Money Laundering Clearing House
(445/2017) referred to in section 2 ( 1) (1) of money laundering and terrorist financing
prevention, detection, investigation and investigation; (28.6.2017 / 454)
14) a passenger transport permit in accordance with the Act on Transport Services (320/2017) ,
the issue and revocation of a freight and taxi license; (24.5.2017 / 324)
15) the supervisory task provided for in Chapter 14, Section 1 of the Foundations Act (487/2015) ;
16) the information referred to in section 177 ( 1) and section 179 of the Accidents at Work and Occupational Diseases Act (459/2015);
supervision of insurance obligations; (14.10.2016 / 858)
17) in section 10 of the Act on the Registration of Certain Lenders and Credit Intermediaries (853/2016)
prescribed task; (16.12.2016 / 1159)
18) the implementation of the Wage Security Act (866/1998) and the Seafarers' Wage Security Act (1108/2000) ;
(29.12.2016 / 1419)
19) the contracting authority's obligation to investigate and the liability of third parties performed by the labor protection authority
compliance with the law on the use of labor (1233/2006) and the minimum terms of employment
and control of the use of foreign labor; (29.12.2016 / 1413)
20) the Act on Public Procurement and Concessions (1397/2016) and the Water and Concessions Act
on the procurement of entities operating in the energy, transport and postal services sectors, and
in procurement procedures under the Concessions Act (1398/2016)
the possibility for contracting entities to check tenderers' public procurement; and
discretionary rights referred to in section 81 (1) of the Concessions Act
the existence of grounds for exclusion; (28.6.2017 / 454)
21) Act 5a, 8 of the Act on Real Estate Agents and Rental Apartment Agents (1075/2000)
and clarification of the task provided for in section 19 ; (1.6.2018 / 404)
22) Act on the combinations of mobile service providers (921/2017) 14, 17 and 18, § together provided
performing the task; (1.6.2018 / 414)
23) in sections 9, 10 and 17 of the Act on the Registration of Collection Operators (411/2018)
prescribed tasks; (1.6.2018 / 404)
24) the performance of the tasks provided for in section 20 b of the Act on Financial Supervision (878/2008) ;
(7.6.2019 / 722)
25) The tasks of Competition and Consumer Protection Office of the Competition Act (Chapter 948/2011) 2 set
monitoring compliance with antitrust prohibitions; (19.12.2019 / 1399)
26) the reliability of a food business operator referred to in section 16 a of the Food Act (23/2006)
clarification; (21.8.2020 / 624)

Paragraph 26, as amended by L 624/2020 , entered into force on 1 March 2021. The previous wording reads:
26) the reliability of a food business operator referred to in section 16 a of the Food Act (23/2006)
clarification. (19.12.2019 / 1399)
27) the Aliens Act (301/2004) , the Citizenship Act (359/2003) , the Law on Third-Country Nationals
the Act on the Conditions of Entry and Residence for Seasonal Workers
(907/2017) , on the conditions of entry and residence of third-country nationals in an enterprise
Act on Internal Transfer (908/2017) and third-country nationals
the conditions of entry and residence for the purposes of study, study, traineeship and
Act on the basis of voluntary activities (719/2018) laid down a foreigner
entry, exit, residence and employment, and citizenship
processing, decision-making and control tasks related to them;
(30.12.2020 / 1264)

Paragraph 27, as amended by L 1264/2020 , entered into force on 1.1.2021. The previous wording reads:
27) the Aliens Act (301/2004) , the Citizenship Act (359/2003) , the Law on Third-Country Nationals
the Act on the Conditions of Entry and Residence for Seasonal Workers
(907/2017) , on the conditions of entry and residence of third-country nationals in an enterprise
Act on Internal Transfer (908/2017) and third-country nationals
the conditions of entry and residence for the purposes of study, study, traineeship and
Act on the basis of voluntary activities (719/2018) laid down a foreigner
entry, exit, residence and employment, and citizenship
processing, decision-making and related control tasks.
(21.8.2020 / 624)

Paragraph 27 added by L 624/2020 entered into force on 1.3.2021.
28) the determination of the reliability of a feed business operator referred to in section 18 of the Feedingstuffs Act (1263/2020) .
(30.12.2020 / 1264)

Paragraph 28 added by L 1264/2020 entered into force on 1.1.2021.
(29.4.2016 / 308)
A previously prepared obligation management report may be used from the same organization or
a new person for the same use by the same applicant
in the preparation of the management report.

§7
The clearing house's right to receive information for the purpose of the settlement report
The clearing house has the right to receive confidentiality from the authority without obstructing them
the information necessary to draw up the management report
the requesting authority is entitled to receive for the purpose described in the request for clarification.
However, the clearing house shall have the right to obtain information from the investigating authority only
with the consent of the investigating authority and for the purpose of criminal investigations only
with the consent of the controller.

§ 8 (9.8.2019 / 921)
Free of charge
The clearing house has the right to receive the information free of charge. If the transfer is incurred by the transferor
substantial additional costs, however, the costs must be reimbursed.
The clearing unit has the right to use the information systems of the Tax Administration and its unit as provided by law
exercise of rights of access. The necessity of obtaining information is assessed by Gray
financial reporting unit.

§9
Clearing information system
The clearing information system is a clearing unit intended for use in a permanent automatic
a personal register maintained by means of data processing. The clearing information system may contain such
information that needs to be processed in the performance of the tasks provided for in section 1. The registrar is
Tax administration.
The sub - registries of the clearing information system are the debt management clearing register and
phenomenon registry. An obligation management report may be stored in the obligation management record register
and the management reports drawn up on the basis of that information.
The phenomenon study register may store information obtained for the preparation of phenomenon reports, as well as this information
phenomena reports based on

§ 10
Deletion of data from the clearing information system
Data stored in the clearing information system for the purpose of clearing records shall be deleted, if any
are not necessary for that report.
Information other than those referred to in subsection 1 stored in the clearing information system shall be deleted
five years after the completion of the report, unless the continued retention of the report is 1
Necessary to perform the task provided for in Further retention of the inventory
the necessity shall be examined no later than three years after the previous inspection. Information
the re-inspection shall be noted.
The tasks of archival operations and the documents to be transferred to the archives are regulated by the Archives Act (831/1994) .

§ 11
Disclosure and use of the debt management report
The clearing unit may hand over the debt management report only to the person who requested the clearing
authority for the use requested.
The clearing house prepares and submits the debt management report free of charge.
The requesting authority shall decide whether to provide information on the report for other purposes.

Section 12 (22.5.2015 / 645)
Processing of personal data and right of inspection
The processing of personal data is regulated by the Data Protection Act (1050/2018) and by natural persons
protection of individuals with regard to the processing of personal data and on the free movement of such data and the Directive
European Parliament and of the Council repealing Directive 95/46 / EC (General Data Protection Regulation)
Regulation (EU) 2016/679. (5.12.2018 / 1053)
However, the data subject does not have the right to inspect the processing of personal data by the police
in Section 42 of the Act on the Processing of Personal Data at the Border Guard (616/2019)
(639/2019) and not in section 36 of the Act on the Processing of Personal Data in Customs (650/2019)
information referred to in (10.5.2019 / 652)
At the request of the data subject, the Data Protection Officer may inspect the information referred to in subsection 2
the lawfulness of the data relating to the data subject.

§ 13
Public access to documents and information
The public access to documents and information is regulated by the Act on Public Access to the Activities of Public Authorities
in law.
Information obtained for the preparation of phenomenon reports, obligation management reports and information obtained for their preparation
the information as well as the requests for phenomenon reports and liability management reports are in the clearing house
kept secret.

§ 14
Passage
This Act shall enter into force on 1 January 2011.
However, the provisions of this Act concerning debt management reports shall apply from 1 day
July 2011.
Prior to the entry into force of this Act, the measures required for the implementation of the Act may be taken.
HE 163/2010 , VaVM 45/2010, EV 228/2010

Entry into force and application of amending acts:

5/25/2012 / 252:
This Act shall enter into force on 1 June 2012.
HE 39/2011 , VaVM 4/2012, EV 20/2012

4/12/2013 / 263:
This Act shall enter into force on 25 April 2013.
HE 193/2012 , LiVM 3/2013, EV 25/2013

12/30/2013 / 1153:
This Act shall enter into force on 1 January 2014.
HE 14/2013 , LaVM 17/2013, EV 203/2013

4/24/2015 / 485:
This Act shall enter into force on 1 December 2015.
HE 166/2014 , LaVM 20/2014, EV 276/2014

4/24/2015:
This Act shall enter into force on 1 January 2016.
HE 277/2014 , StVM 49/2014, TyVL 18/2014, EV 315/2014

5/22/2015 / 645:
This Act shall enter into force on 1 June 2015.
HE 351/2014 , HaVM 54/2014, EV 341/2014

4/29/2016 / 308:
This Act shall enter into force on 1 May 2016.
HE 153/2015 , HaVM 5/2016, EV 39/2016

10/14/2016 / 858:
This Act shall enter into force on 1 January 2017.
HE 77/2016 , TaVM 17/2016, EV 105/2016, Directive of the European Parliament and of the Council
2014/17 / EU of 4 February 2014 on fixed housing for consumers
credit agreements relating to property and Directives 2008/48 / EC and 2013/36 / EU and
amending Regulation (EU) No 1093/2010; OJ L 60, 28.2.2014, p. 34

12/16/2016 / 1159:
This Act shall enter into force on 1 January 2017.
HE 196/2016 , TyVM 9/2016, EV 184/2016

12/29/2016 / 1413:

This Act shall enter into force on 1 January 2017.
HE 108/2016 , TaVM 31/2016, EV 239/2016

12/29/2016 / 1419:
This Act shall enter into force on 1 January 2017.
HE 114/2016 , TyVM 12/2016, EV 205/2016

5/24/2017 / 324:
This Act shall enter into force on 1 July 2018.
HE 161/2016 , LiVM 3/2017, EV 27/2017

6/28/2017 / 454:
This Act shall enter into force on 3 July 2017.
HE 228/2016 , HaVM 8/2017, EV 57/2017

12/14/2017 / 923:
This Act shall enter into force on 1 July 2018.

L 923/2918 has been repealed by L on 1.6.2018 / 403 , which entered into force on 5.6.2018.
HE 120/2017 , TaVM 16/2017, EV 112/2017

28.12.2017 / 1112:
This Act shall enter into force on 1 March 2018.
HE 100/2017 , StVM 24/2017, SuVM 1/2017, EV 186/2017

6/1/2018 / 403:
This Act shall enter into force on 5 June 2018.
HE 38/2018 , TaVM 4/2018, EV 34/2018

6/1/2018 / 404:
This Act shall enter into force on 5 June 2018. Section 6 (1) (23) thereof shall enter into force
however, it shall not enter into force until 1 January 2019.
HE 38/2018 , TaVM 4/2018, EV 34/2018

6/1/2018 / 414:
This Act shall enter into force on 1 January 2019. Section 6 (1) (22) of the Act shall enter into force
however, entered into force on 1 November 2018. (19.10.2018 / 826)

The entry into force provision amended by L 826/2018 entered into force on 22 October 2018 . Previous wording
includes:
This Act shall enter into force on 1 January 2019.
HE 206/2017 , TaVM 3/2018, EV 26/2018

10/19/2018 / 826:
This Act shall enter into force on 22 October 2018.
HE 107/2018 , TaVM 13/2018, EV 78/2018

12/5/2018 / 1053:
This Act shall enter into force on 1 January 2019.
HE 9/2018 , HaVM 13/2018, EV 108/2018, Regulation (EU) No
679/2016 (32016R0679); OJ L 119, 4.5.2016, p. 1

5/10/2019 / 652:
This Act shall enter into force on 1 June 2019.
HE 259/2018 , HaVM 41/2018, EV 321/2018, Directive of the European Parliament and of the Council
(EU) 2016/680 (32016L0680); OJ L 119, 4.5.2016, p. 89

6/7/2019 / 722:
This Act shall enter into force on 17 June 2019.
HE 68/2018 , TaVM 41/2018, EV 286/2018

8/9/2019: 921:
This Act shall enter into force on 1 January 2020.
The technical user connections in use when the Act enters into force shall apply when the Act enters into force
the provisions on technical access in force 48 months after the entry into force of the Act.
HE 284/2018 , HaVM 38/2018, EV 320/2018

19.12.2019 / 1399:
This Act shall enter into force on 1 January 2020.
HE 36/2019 , MmVM 4/2019, EV 57/2019

8/21/2020 / 624:
This Act shall enter into force on 1 March 2021.
HE 18/2019 , HaVM 10/2020, EV 87/2020

30.12.2020 / 1264:
This Act shall enter into force on 1 January 2021.
HE 200/2020 , MmVM 13/2020, EV 201/2020

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