Publication of taxes and duties shall be discharged.

In accordance with section 2 (2), 8 and 9, section 3. 2, section 8 (4). 2, section 9 (4). 4, section 17, paragraph. 3 and 4, and section 20 (4), TWO, THREE. pkt;, in the Act of the levying of taxes and duties, etc., cf. Law Order no. 289 of 28. April 2003, as amended by law no. 325 of 18. May 2005, Law No 428 of 6. June 2005, Law No 404 of 8. May 2006, Law No. No. 408 of 8. May 2006, Law No. No. 513 of the seventh. June 2006 and Law No 521 of 12. June 2009 shall be determined :

Specification and Payment

§ 1. Taxes and taxes, etc. (The response) shall be indicated on forms sent by customs and tax administration, cf. however, paragraph 1 4.

Paragraph 2. The amount of the amounts payable shall be paid in the boxes contained in the individual form. The amount shall be expressed in whole crowns.

Paragraph 3. Customs and tax administration may allow the indication and payment of taxes and duties to be made by electronic means, in accordance with the conditions laid down in accordance with the procedure laid down in the Community. however, paragraph 1 4.

Paragraph 4. Companies and persons who shall levy charges in accordance with the rules laid down in Section 9 of the levying of the levying of the Act shall apply to customs and tax administration for the purpose of specifying and charging the levy.

Paragraph 5. In the case of payments covered by the provisions of section 2 (2) of the collection Act, 6, not known or determined on the last timely payment day, the payment shall be made in the following month.

§ 2. The occupational pension, pension funds and so on shall, before the end of the payment deadlines in the Act on the levying of taxes and other duties, an indication of payments as referred to in Article 49 A (3) of the source. 3, no. Number one, and no. The second declaration shall be submitted, irrespective of whether the declaration has been made or not during the period which is to the declaration.

§ 3. In the case of cessation of VAT, the deadlines shall apply in accordance with the tax burden in Chapter 15 for the declaration and payment of the levy.

Paragraph 2. In the case of the termination of registration of duties, etc., the deadlines shall apply to the section 2 of the collection Act for the entry and payment of the levy.

Payment of charges, fee and interest payments

§ 4. Tax management and tax administration may exempt an undertaking for payment of the fee for provisional provisions, fees and interest rates referred to in Article 8 (8) of the collection Act. 1, if :

1) the occurrence of the alleged occurrence, reporting and / or payment due to any incidents which have not been influencing and not been able to foresee, and the establishment immediately after the end of the obstacle, shall indicate, make a report and / or collect the response, or

2) the expiry of the declarations, notification and / or payment period shall be in a matter of days and a first-time event and / or the existence of an excuse is available.

Paragraph 2. The customs and tax administration may lay down detailed rules for the application of paragraph 1. 1.

Seatation of securities and penalties, etc.

§ 5. The security referred to in paragraph 11 of the levying law may be placed in the form of listed securities, bank guarantees, cash deposits or in the form of other reassuring security after the determination of the customs and tax administration. Deposits in the form of cash deposits do not enclose.

§ 6. Where a company has been registered or is a company denied registration as a holder of the A-tax and labour market contribution under Article 4 (4) of the levying of the Act of the Act. THREE, ONE. pkt., or paragraph 11, paragraph 1. THREE, TWO. PC, but are the company's obligation for A-tax and labour market contributions, the customs and tax administration shall determine the shortest possible period of time for the undertaking ' s settlement of already concluded recruitment and contractual conditions that are required ; perform the retention of A-tax and labour market contributions. The company shall be temporarily registered by customs and tax administration during the period of departure.

Paragraph 2. During the period of the period, the establishment shall apply a period of resettlement to be determined by customs and tax administration. The company must not later than 3. every day after each settlement period the expiry of the payments contained A-tax and labour market contributions to customs and tax administration.

Paragraph 3. The tax administration may, during the time of the period, impose a shorter period for the payment of the payment other than those referred to in paragraph 1. 2, as well as to change the payment site,

§ 7. The intentional or gross negligent violation section 3, or section 6 (2), 2 and 3 shall be punished by fine, unless higher penalties are imposed on the section 17 (1) of the levying of the collection Act. Two and three. The provisions of Article 17 (1) of the law. 5, and section 18 shall apply mutatis mutis.

§ 8. The announcement shall enter into force on 1. January, 2011. § 2 shall apply to indeholmes that are carried out after this date.

Paragraph 2. The date of entry into force of the notice shall be repealed. 1521 of 14. December 2006 on the levying of taxes and levies.