1 Cape. Scope and significance of terms and expressions
section 1 of this Regulation shall apply for the purposes of
tax Procedure Act (2011:1244).
The content of the regulation is divided as follows.
1 Cape. – Scope and significance of terms and
expression
Chapter 2. – Registration
3 Cape. -Provisional tax
4 Cape. Special income tax
Chapter 5. – Control tasks
Chapter 6. – Declarations
Chapter 7. – Other information
Chapter 8. – Order
9 Cape. --Documentation
10 Cape. – Investigation and control
section 11. – Payment assurance
12 Cape. -Exemptions from control
13 chapter. – Decision on taxes and fees
14 Cape. – Payment and refund of taxes, fees and charges
15 Cape. – Review and appeal
16 Cape. – Enforcement
17 Cape. – Notification of decisions, etc.
18 Cape. – Tax obligations to municipalities, counties,
authorities and other menigheter
19 Cape. – The authorities ' obligations to the tax office
20 Cape. – Information and documents held by the Revenue Commissioners and other
authorities
21 the Cape. – Fees
22 Cape. – Other.
section 2 of the terms and expressions used in this regulation,
the same meaning and scope as in
tax Procedure Act (2011:1244).
Chapter 2. Registration
1 §/expires U: 2016-01-01/
A notification for registration pursuant to Chapter 7. 2 or 3 section
tax Procedure Act (2011:1244) shall be made at a
fixed form.
1 §/comes into force: 2016-01-01/
A notification for registration pursuant to Chapter 7. 2, (2) (a) or
paragraph 3 of the tax Procedure Act (2011:1244) shall be made at
a prescribed form. Regulation (2014:1473).
section 2 of The registered for VAT in accordance with Chapter 7. 1 §
first subparagraph, 3, 4, 5, 6, 7 or 8 or second subparagraph
tax Procedure Act (2011:1244) should be assigned a
VAT identification number.
The Revenue Commissioners may provide for registration number
Design.
2 a section/entry into force in: 2016-01-01/
The registered under Chapter 7. 2 (a) §
tax Procedure Act (2011:1244) should be assigned a
identification number of the construction site.
The Revenue Commissioners may provide for
the design of identification numbers. Regulation (2014:1473).
section 3 of the Revenue Commissioners to issue a separate document if adopted
registration in accordance with an established form. On the basis of
registration is a simplified employer declaration pursuant to
26 Cape. section 4 of the tax Procedure Act (2011:1244), a document
be issued only if the data subject so requests.
3 Cape. Preliminary tax
Approval for F-tax
§ 1 an application for the approval for F-tax under Chapter 9. 1 §
tax Procedure Act (2011:1244) shall be made at a
fixed form.
Tax deductions for anticipatory tax
Recipients who are approved for F-tax
section 2 of such an act referred to in Chapter 10. paragraph 12
tax Procedure Act (2011:1244) should contain the following
identity of payer and the consignee:
1. name,
2. postal address.
The document should also include the recipient's
social security numbers, coordination number or registration number.
Foreign currency
3 § If remuneration for work is paid in foreign currency and
the tax deduction is calculated on compensation have been restated
According to another Exchange rate than the rate at the
It makes payments, will be an indication of the earned income tax credit amount
to be given to the consignee in accordance with Chapter 10. section 19 first
subparagraph tax Procedure Act (2011:1244) are set out in the
foreign currency.
paragraph 4 of the statement of the amount of the earned income tax credit under section 3 has
made in foreign currency, the tax credit shall be
Swedish kronor, according to the exchange rate on the payment.
/Rubriken enters into force in: 2016-03-01/
Commitment to make tax deductions
4 AOF/comes into force: 2016-03-01/
A commitment to the 10 Cape. section 22 of the tax Procedure Act (2011:1244) about making tax credits should include identification of the central securities depository or another foreign legal person other than a central securities depository and the record company:
1. identification, 2. routing number or the corresponding registration numbers and corresponding foreign number, as well as 3. postal address.
Regulation (2016:79).
Calculation of tax deductions for anticipatory tax
Valuation of benefits
paragraph 5 of the tax Board may provide for the valuation of
car benefit in the basis for calculating the tax credit.
Tax tables
section 6 of the tax Board shall establish such general and special
tax tables referred to in Chapter 12. paragraph 1 of the tax procedure law
(2011:1244).
section 7 of the Tax tables to specify the tax deduction on the basis
from municipal income tax, funeral fee under
funeral law (1990:1144) and fees provided for in the law
(1999:291) of fee to a registered religious community is calculated
After a combined tax and fee rate throughout the krona.
4 Cape. Special income tax
§ 1 If compensation is taxable income under the Act
(1991:586) on special income tax for non-residents
or Act (1991:591) on special income tax for non-
resident artists and others. be paid in foreign currency, the
indication of the earned income tax credit amount will be submitted to the
receiver as a result of 13 chapter. 5 paragraph 2
tax Procedure Act (2011:1244) are set out in the foreign
currency.
section 2 of the statement of the amount of the earned income tax credit, according to section 1 has
made in foreign currency, the tax credit shall be
Swedish kronor, according to the exchange rate on the payment.
Chapter 5. Control tasks
Income statements of income in income from services
1 § in a supervisory role in accordance with Chapter 15. tax procedure law
(2011:1244) if revenue in income from services, the following
information shall be provided:
1. gross salary,
2. the total value of other benefits than an automobile benefit, and
3. the benefit of free parking.
section 2 of the a supervisory role in accordance with Chapter 15. tax procedure law
(2011:1244), the following details of the automobile benefit shall be given:
1. car model,
2. reduction of the value of car benefits, excluding fuel,
because the recipient has provided compensation for the privilege,
3. the value of car benefits, excluding fuel, for
reduction according to 2,
4. the value of the benefit of fuel according to Chapter 61. section 10 of the
the income tax Act (1999:1229), and
5. mileage service run as a replacement for
the cost of fuel for travel in the service of preferential car
refers to.
3 § in a supervisory role in accordance with Chapter 15. tax procedure law
(2011:1244) to task should be provided on whether housing in
Sweden refers to a dwelling that is located on a småhusenhet. The
does not apply in the case of the benefit of vacation rentals.
Income statements of income and deduction in the income
trade or business
section 4 of the Swedish national tax Board may provide for the information
to be given in a supervisory role in accordance with Chapter 16. 3 § 3
tax Procedure Act (2011:1244) if such paid aid
or waived amount referred to in chapter 29.
the income tax Act (1999:1229).
Control indication of ground rent
5 § in a supervisory role under 18 Cape. tax procedure law
(2011:1244) if ground rent to task should be provided on
the property's name.
The income statement on disposal of shares in certain funds and
UCITS
6 § in a supervisory role in accordance with Chapter 20. tax procedure law
(2011:1244) on the circulation of shares in a unit trust, in
a UCITS, in a special fund or in a foreign
Special Fund will reportedly be left if the Fund or
The CIU's name. Regulation (2013:600).
ISIN number
section 7 of the Revenue Commissioners may provide for a
the income statement according to 17-21 Cape. tax procedure law
(2011:1244) should contain an indication of the receivable or
equity law ISIN number (International Security
Identification Number).
/Rubriken enters into force in: 2016-01-01/control indication of reporting of such accounts as a result of automatic exchange of information about financial accounts
7 a §/comes into force: 2016-01-01/in a supervisory role under 22 (b) Cape.
tax Procedure Act (2011:1244) If reporting of such accounts should, if control task is left for such natural person referred to in 22 b Cape. 5 paragraph 6 (a) tax Procedure Act, a trust is an account holder for the reporting of such account, the task should be provided on whether the individual in question is
1. founder,
2. managers,
3. patrons,
4. a beneficiary, or
5. any other natural person exercising real control over the trust. Regulation (2015:924).
Income statements on foreign relations
Resident outside
section 8/expires U: 2016-01-01/in a supervisory role for someone who is limited
taxable to task on foreign
tax registration number, or equivalent, is the minimum for the
control task is for. If the control task refers to income in
income from services, it will also include
citizenship.
If the control task is left for a physical person, need
indication of tax registration number only provided for
1. contractual relations established on 1 January 2004
or later, or
2. entries made on 1 January 2004 or
later, in the absence of contractual relations.
section 8/shall enter into force in: 2016-01-01/in a supervisory role for someone who is limited to the taxable task foreign tax identification number or equivalent for the control task is for. If the control task refers to income in income from services, it will also include citizenship.
If the control task is left for a natural person, an indication of need only be submitted for tax registration number
1. contractual relations established on 1 January 2004 or later, or 2. entries made on 1 January 2004 or later, in the absence of contractual relations.
The second paragraph does not apply if the control task submitted under
the provisions of 22 (a) and 22 (b) Cape. tax Procedure Act (2011:1244). Regulation (2015:924).
Commitment to leave control task
9 § A commitment under Chapter 23. section 6 of the tax procedure law
(2011:1244) to provide monitoring data
pension insurance or such agreements on occupational pensions is
comparable to a pension insurance must include the following
identity of the insurer or
institution for occupational retirement provision, the insured and the
insured:
1. name,
2. social security numbers, coordination number, registration number or
the corresponding registration numbers and corresponding foreign
number, as well as
3. postal address.
The undertaking will also include the identification of
the agreement on pension insurance or pension in the form of
policy number or equivalent.
10 repealed by Regulation (2015:779).
section 10/comes into force: 2016-03-01/
A commitment in accordance with Chapter 23. paragraph 8 of the tax Procedure Act (2011:1244) to provide control functions under 17 and 19-22 Cape. and 23 Cape. section 2 of the tax procedure law should contain the following identification of the central securities depository or another foreign legal person other than a central securities depository and the record company:
1. identification, 2. routing number or the corresponding registration numbers and corresponding foreign number, as well as 3. postal address.
Regulation (2016:79).
Other provisions on monitoring data
Identification data as control data shall include
11 §/expires U: 2016-01-01-A control function shall include the following
identification of the uppgiftsskyldige and the like
control the task left for:
1. name,
2. social security numbers, coordination number or registration number,
and
3. postal address.
If the social security number or co-ordination number is missing for
the income statement must be submitted for under 17 or 18 Cape.
tax Procedure Act (2011:1244), to control the task in
rather than show the date and place of birth.
11 §/comes into force: 2016-01-01/a control task should contain the following identification data for the uppgiftsskyldige and the control task is provided for: 1. name, (2) social security numbers, coordination number or registration number, and 3. postal address.
If the social security number or co-ordination number is missing for the control function should be provided for under 17, 18 or 22 b Cape.
tax Procedure Act (2011:1244), to control the task instead indicate the date and place of birth.
Regulation (2015:924).
12 § A supervisory role in accordance with Chapter 22. 9-11 § §
tax Procedure Act (2011:1244) to instead of what
specified in section 11 include the following identity of
the uppgiftsskyldige, the control task is provided for,
the policyholder, the insured and the beneficiary
the insurer or the receiving
institution for occupational retirement provision:
1. name,
2. social security numbers, coordination number, registration number or
the corresponding registration numbers and corresponding foreign
number, as well as
3. postal address.
section 13 the Revenue Commissioners may provide for or in individual
decide that a certain identification task does not need to
left in a supervisory role on the work still can make real
decision on final tax and pensionable
income.
Summary of monitoring data
section 14 of the control tasks on paper should also submit
a summary of control tasks.
15 § a summary of monitoring data should contain
the following identification data for the uppgiftsskyldige:
1. name,
2. social security numbers, coordination number, registration number or
the corresponding registration numbers and corresponding foreign
number, as well as
3. postal address.
The abstract should also include the number of left
control tasks.
section 16 of the Revenue Commissioners may provide for exceptions from the
obligation to submit summary of control tasks and
If the content in them.
Exceptions to control a reporting obligation
section 17 of the Revenue Commissioners may provide for the application of
the provisions of chapter 25. paragraph 1 of the tax Procedure Act (2011:1244)
for exceptions to the obligation to provide monitoring data.
Chapter 6. Declarations
Tax return
§ 1 A tax declaration in accordance with chapter 26. tax procedure law
(2011:1244) should contain the following identification data
for the uppgiftsskyldige:
1. name,
2. social security numbers, coordination number or registration number,
and
3. postal address.
A simplified employer declaration pursuant to chapter 26. 4 §
tax procedure law should also contain the corresponding
identity of the payee.
A value added tax return referred to in chapter 26. 5 §
tax procedure law should also include
VAT identification number.
The Revenue Commissioners may announce further provisions on the
a simplified employer Declaration should contain.
2 § On a simplified employer declaration pursuant to chapter 26. 4 §
tax Procedure Act (2011:1244) refers to a beneficiary
limited tax liability, the Declaration also
indicate the recipient's
1. foreign tax identification number or equivalent, and
2. citizenship.
The first subparagraph shall not apply if the task has no bearing on the
1. determination of the basis for charging tax or fee
According to the laws referred to in chapter 14. 1 § 1
tax Procedure Act,
2. determination of the basis for charging co-payments under
3 Cape. social tariff Act (2000:980),
3. registration of tax deductions,
4. determination of the tax credit,
5. calculation of the pensionable income pursuant to Chapter 59.
social security code,
6. taxation pursuant to
(a)) Act (1991:586) on special income tax for non-
resident, and
b) Act (1991:591) on special income tax for non-
resident artists and others, and
7. Sweden's commitments in the international exchange of
information.
The Revenue Commissioners may provide for the application of
second paragraph.
section 3 of The who in an employers ' Declaration to account
tax credits for taxes in accordance with the Act (1991:591) on special
income tax for non-residents artists and others. to be in a
Annex to the Declaration provide the following
identity of the payee:
1. name,
2. social security numbers, coordination number or registration number,
3. mailing address,
4. country of residence, and
5. such identification elements listed in section 2.
The annex should also include
1. taxable remuneration paid to each
receiver,
2. date and place of the activities of the taxable
compensation has been paid for and the nature of the activities,
3. timing of when compensation was paid, and
4. tax deductions for each payee.
The first and second paragraphs also applies to income that is
exempt because of tax agreements under section 8
4 the first paragraph of the law on special income tax for non-
resident artists and others.
4 § such special tax return referred to in chapter 26. 9 §
tax Procedure Act (2011:1244) relating to the payment of taxes in accordance with
Act (1991:591) on special income tax for non-
resident artists and others. should also include time and
place for the events that report be submitted for.
5 § in a return to outgoing tax
refers to such unionsinterna acquisition referred to in Chapter 1. 1 §
first subparagraph 2 VAT Act (1994:200) reported
in particular.
Income tax return
Communication to private individuals and estates
6 § A notification under Chapter 31. section 4 of the tax procedure law
(2011:1244) should contain
1. the identification information referred to in section 7,
2. information on income in income from services and income
and expenses in the income from capital;
3. information on the deduction of contributions to pension insurance and
for payment on pensionssparkonto,
4. data needed for the calculation of property taxes
According to the law (1984:1052) concerning State property taxes,
5. a statement of the basis for tax credit for the benefit of
housework and micro-generation of renewable electricity under 67
Cape. the income tax Act (1999:1229), and
6. data needed for calculation of the real estate fee
According to the law (2007:1398) on municipal property charge.
The notification shall be made by the information set out in the
fixed form for income tax return.
Regulation (2015:779).
Identification data
section 7 of The income tax return shall include the following
identification of the tax obligation:
1. name,
2. social security numbers, coordination number, registration number or
the corresponding registration number, and
3. postal address.
An income declaration relating to a foreign legal person
should also include an indication of the country in which the Board had its
registered office or, where there is no nominal value, the Administration was exercised by the
the end of the tax year.
Resident outside
section 8 that has been limited under the taxpayer less than
the entire tax year should provide an indication of the amount of time he or
She has been fully taxable.
Income from business
9 § The who in its income tax return should provide details of
trade or business shall for each business leave
the following information from the posting:
1. income and expenses,
2. appropriations,
3. taxes and tax provisions,
4. assets and liabilities,
5. provisions and untaxed reserves, as well as
6. shareholders ' equity.
10 § whoever in his income tax return should provide details of
trade or business shall also provide, for each business
data on
1. the nature and scope of activities,
2. how value on inventory and receivables has occurred,
3. how the accounting results have been restated to
comply with the provisions of the income tax act
(1999:1229),
4. how the deduction of depreciation has been calculated,
5. the Declaration on his addition to or removal from
economic activities and other benefits that the
tax obligation has been out of the business,
6. changes in accounting principles, and
7. the value of furniture that has been acquired and disposed of
in the course of the year.
section 11 of the private individuals and estates that in its income tax return
to provide data on economic activities should also provide
an indication of the capital base of räntefördelning according to 33
Cape. section 8 of the income tax Act (1999:1229). The task is directed to
capital the amount at the end of the immediately preceding
tax year and the corresponding amount at the end of the tax year
output.
section 12 of the companies Act (1995:1559) if
the annual accounts Act for credit institutions and securities companies or
Act (1995:1560) on the annual accounts of insurance undertakings,
instead of leaving such tasks as indicated in 9 and
10 sections, together with the tax return submit their
annual report.
A Swedish insurance company together with
tax return filing a certified copy of the Protocol
or other document, showing how profit or loss and
the balance sheet for the tax year final has been fixed
and the profit for the same year coverage planned.
section 13 a foreign insurance undertaking performing
non-life insurance operations in Sweden are, instead of what
referred to in sections 9 to 12, along with income tax return give
in its annual accounts.
section 14 of the income tax return to information relating to such
pension commitments are guaranteed with the right of deduction is provided by
the who
1. have income as income from business, and
2. for the tax year under the Act (1967:531) on ensuring
the pension commitment, etc. reports pension commitment in its
balance sheet under the heading devoted to pensions or in
such referred to in sub-item 8 (a) § the same law.
The information is directed to conditions both at the end of the tax year
input and output.
The under 16 Cape. section 14 or 28 Cape. paragraph 3 of the
the income tax Act (1999:1229) has made deductions for funds
has been allocated to staff Foundation or pension fund should
communicate the name and registration number of the Foundation.
Compound records
section 15, the Revenue Commissioners may provide for it to be
provide information from the posting in specific cases may leave
the information referred to in section 9 1 – 3 in compound records
the work still can make the right decisions about the final tax and
decision on pensionable income.
Payments to abroad
section 16 of The statement of expenditure in accordance with chapter 31. 31 §
tax Procedure Act (2011:1244) is directed to the compensation
total amount of each country.
Authorization
section 17 of the tax Board may announce further provisions on
the information to be provided in the income tax return for
the work will be able to make the right decisions about the final tax and
decision on pensionable income.
Payment to file Declaration
section 18 If payment to provide revenue or
value added tax returns have been granted under chapter 36.
3 or 6 of the tax Procedure Act (2011:1244), to
declarations in accordance with a timetable decided by the
The Swedish tax agency. Regulation (2013:1069).
Chapter 7. Other information
Specific tasks
Owner
section 1 of the Swedish national tax Board may provide for the specific
tasks that an owner must provide pursuant to chapter 33. 8 § 3
tax Procedure Act (2011:1244) for the work to be
determine which sea areas the ships referred to go in.
Reduction in foreign tax
section 2 of The to provide specific information about the loss of
foreign tax under chapter 33. section 9 tax procedure law
(2011:1244) together with the specific information to give in
the decision on the reduction of the foreign tax in original
or certified copy.
Information data
3 § identification according to Chapter 5. 11 or 12 § must
always provided in such piece of information referred to in chapter 34.
paragraph 3 of the tax Procedure Act (2011:1244). This is true even if
The Swedish national tax Board in accordance with Chapter 5. section 13 has announced regulations on
or in individual cases, decided that a particular
identification task does not need to be provided in a
control task.
According to paragraph 4 of the 34 Cape. paragraph 8 of the tax procedure law
(2011:1244) to send information to the
control data if a payment obligation to or from
the rest of the world should provide the following information:
1. the amount in use the currency,
2. payment date,
3. currency code, and
4. which country the payment goes to or comes from.
Anyone who has made a payment to the rest of the world should also provide
What payment and the payee's name.
Periodic tables
paragraph 5 of the tax Board may provide for the information
to be given in a recapitulative statement. Such
regulations may provide that a periodic
compilation should be provided also for the transactions for which
There is no accountability.
Chapter 8. Injunction
section 1 of The submitted tax Procedure Act (2011:1244)
to get a minimum of five days in which to comply with the injunction. This
does not apply to the submitted pursuant to Chapter 44. 1 or 2 sections
tax procedure law.
section 2 Of the Tax Office intends to issue a notice under
tax Procedure Act (2011:1244), a unit within the
The Revenue Commissioners who are involved in criminal investigations on request
specify whether the unit's operations there are tasks that involve
that an injunction does not may be subject to a penalty.
9 Cape. Documentation
General documentation duty
section 1 of This schedule referred to in chapter 39. paragraph 3 of the
tax Procedure Act (2011:1244) should be kept for seven years
After the end of the calendar year in which the dossier is for.
In order to fulfil the obligation to adjust according to the
8 a Cape. the VAT Act (1994:200) should be preserved
for seven years after the end of the calendar year in which the
the correction time expired.
Cash register
2 § A cash register that according to chapter 39. 8 section
tax Procedure Act (2011:1244) should be certified, to
be certified by a body accredited for indication
According to European Parliament and Council Regulation (EC) no
765/2008 of 9 July 2008 setting out the requirements for accreditation and
market surveillance relating to the marketing of products and
repeal of Regulation (EEC) No 339/93 and the law (2011:791)
for accreditation and technical control.
Certification may also be carried out by a body from another country
in the European economic area (EEA) or from
a country outside the EEA that the European Union has signed an agreement
with mutual recognition.
The Revenue Commissioners may announce further provisions on
certification.
section 3 of the Revenue Commissioners may, in the case of such cash register referred to
in the tax procedure law (2011:1244) announce additional
regulations on
1. requirements on cash registers,
2. technical control of cash registers,
3. the use of cash registers, and
4. derogations from obligations relating to the cash register.
4 § the information on the Control Strip, in your memory or on
discharge receipt referred to in chapter 42. section 7, first paragraph
tax Procedure Act (2011:1244) should be kept for two
months after the end of the calendar month in which the data
was registered in the cash register. It does not apply if
the data is accounting information according to the accounting Act
(1999:1078).
Personnel accounting ledgers
5 §/expires U: 2016-01-01/
A staff accounting ledgers in accordance with chapter 39. section 11 of the
tax Procedure Act (2011:1244) should contain the following
information:
1. the trader's name and social security number, coordination number
or registration number,
2. the name and social security number or co-ordination number of persons
engaged in economic activities, as well as
3. the date on which each person's session begins and
ends.
The information contained in the first paragraph 2 and 3 shall relate to each
business day and should be documented immediately adjacent
the session begins and ends.
The data shall be kept for two years after the end of the
calendar year in which the economic activities concerning
tax year has expired.
5 §/comes into force: 2016-01-01/
A staff accounting ledgers in accordance with chapter 39. 11 or 11 a §
tax Procedure Act (2011:1244) should contain the following
information:
1. the trader's name and social security number, coordination number,
company registration number or equivalent foreign number,
2. the names and social security numbers, coordination number or equivalent
foreign number for persons involved in the
economic activities, as well as
3. the date on which each person's session begins and
ends.
The information contained in the first paragraph 2 and 3 shall relate to each
business day and should be documented immediately adjacent
the session begins and ends.
The data shall be kept for two years after the end of the
calendar year in which the economic activities concerning
tax year has expired. Regulation (2014:1473).
section 6 of the Revenue Commissioners may provide for how a
personnel accounting ledgers shall be designed and how it should be.
Retail trade services in stalls and markets
section 7 of the documentation on the lease of a room for square-
and markets referred to in chapter 39. section 13
tax Procedure Act (2011:1244) should contain the following
identification of the site are licensed to and
for his agent:
1. name or, in the case of a legal person, company,
2. social security numbers, coordination number or registration number,
3. mailing address, and
4. phone number.
If a copy of a decision of approval for F-tax has
forwarded to the site under, it does not need
document the information referred to in the first subparagraph for
the authorisation concerns.
The data shall be retained for seven years after the end of the
calendar year in which the leasing of the site of square-and
market trading took place.
Supplies of investment gold
section 8 of the documentation if supplies of investment gold as
referred to in chapter 39. section 14 of the tax Procedure Act (2011:1244) to
include the following information:
1. what in the transaction,
2. the buyer's name or, in the case of a legal person,
firm,
3. purchaser's social security number, coordination number or
company registration number,
4. the buyer's address, and
5. the buyer's phone number.
If a copy of a decision of approval for F-tax has
forwarded to the seller, the latter need not document
information referred to in the first subparagraph for the approval
apply.
The data shall be retained for seven years after the end of the
calendar year in which the data was documented.
Transfer pricing
9 § the documentation of transfer pricing cases are concerned, referred to in
39 Cape. section 16 of the tax Procedure Act (2011:1244) should contain
1. a description of the company, organisation and
activities,
2. the nature and extent of the transactions,
3. a functional analysis,
4. a description of the pricing method selected, and
5. a comparability analysis.
The Revenue Commissioners may provide details relating to the
information to be included in the documentation.
10 Cape. Investigation and control
Control of tax and fee accounts
section 1 of the Revenue Commissioners shall, as soon as possible after the work is has
on receipt of a bankruptcy decision pursuant to section 12 of the
Bankruptcy Ordinance (1987:916) check the tax and
fee accounts of the decision applies.
2 section If it can be assumed that the person under Chapter 7. 1 §
tax Procedure Act (2011:1244) to be registered is on
insolvency or has failed to pay the tax or fee,
should the tax office as soon as possible, check the
the person's tax and fee accounting.
Audit
section 3 of The who will perform, assist in or lead an audit should
before he or she for the first time carry out such work
be informed of the provisions in force concerning privacy. The same
applies to the person appointed under section 4 to attend a
audit. Anyone who has received such information should
confirm this in writing.
section 4 of the Swedish national tax Board may order the participants in exchange programmes within the
tax and fee area to attend an audit, if
the exchange programme within the framework of cooperation in the European
Union or the Nordic Council or otherwise arise out of an
agreement that Sweden has entered into with another State.
5 § Accounting materials and other documents
submitted for revision shall not be made available to
someone other than the
1. the Auditor,
2. the assisting the Auditor,
3. the officer leading the audit work,
4. the audit leader, and
5. the person designated under section 4.
section 6 of the notification requirement in paragraph 36
personal data Act (1998:204) does not apply to Tax
the processing of personal data by the revised.
section 11. Payment assurance
Duty of the authority to take cognizance
1 § administrative law should take cognizance of the
payment obligation that a decision on the payment assurance refers to
until the amount payment protection case of sheep
recovered.
section 2 of the Revenue Commissioners to stay informed about the
payment obligation that a decision on the payment assurance refers to
as long as the decision applies and until the amount
payment protection case may be driven in. If the decision is
repealed in whole or in part, to the Revenue Commissioners ask for it in
administrative law.
If the Swedish enforcement authority under chapter 46. section 17 or 69 Cape. 16
§ tax Procedure Act (2011:1244) have received security
for a payment obligation is not fixed, should
The Revenue Commissioners keep informed of the payment obligation
until the amount payment protection case of sheep
recovered and to inform the enforcement authority whether the conditions
that are relevant to security.
Security
section 3 of the Revenue Commissioners may provide for such security
referred to in chapter 46. section 17 of the tax Procedure Act (2011:1244).
The decision to take the property in custody
section 4 of the Swedish enforcement authority shall at the request of the audit leader
assist the latter when property is to be taken into custody pursuant to chapter 46. 16 §
tax Procedure Act (2011:1244).
5 § The as a decision pursuant to chapter 46. 16 §
tax Procedure Act (2011:1244) comes to get evidence when
property has been taken into custody. The certificate shall be issued by
Audit Guide and include the following information:
1. what has been taken into custody, and
2. the payment obligation repository refers to.
The card shall immediately be submitted to the who decision applies
or, if that is not possible, sent to him.
section 6 of the cash taken into custody shall, as soon as possible
be placed under Chapter 3. section 4 of the capital supply regulation
(2011:210).
section 7 if the property should no longer be retained in custody, the
Audit leader immediately hand back the property.
12 Cape. Exemption from control
§ 1 If a goal of excluding information or documents from
control refers to the information in such a recording referred to in
3 Cape. section 9 tax Procedure Act (2011:1244), determines
administrative law in any form, or the manner in which
recording shall be provided in the case.
13 chapter. Decision on taxes and fees
A decision on special income tax
1 § that according to Chapter 54 3 or section 4 of the tax procedure law
(2011:1244) in writing and apply to be taken into account
Special income tax with the application a
investigation shows that the Special income tax paid
and foreign taxes paid.
Decision on preliminary tax
section 2 If the provisional tax will be reduced for those who have
given both a decision on charging of anticipatory tax
According to Chapter 55. section 2 of the tax Procedure Act (2011:1244) and a
decision on preliminary tax pursuant to Chapter 55. 6 or 7 §
tax procedure law, should in the first instance the decision
debiting of anticipatory tax changes. In the other hand to
decision on preliminary tax changes.
Even if the decision on preliminary tax needs to be changed, to
change relate to tax deductions in the following order:
1. tax deductions from remuneration for work to be done
According to the tax table under section 11. 17, 18, 19 or 21 §
tax Procedure Act,
2. tax deductions from remuneration for work should be done with
30% under Chapter 11. 20 or 24 § tax Procedure Act,
3. tax deductions to be made from interest, dividends and other
return under section 11. 25 or section 26 of the tax procedure law.
3 § If the provisional tax will be increased for those who have
given both a decision on charging of anticipatory tax
According to Chapter 55. section 2 of the tax Procedure Act (2011:1244) and a
decision on preliminary tax pursuant to Chapter 55. 6 or 7 §
tax procedure law, should in the first instance the decision
preliminary
Tax changes in so far as it concerns tax deductions from
remuneration for work should be done according to the tax table
section 11. 17, 18, 19 or 21 § tax procedure law. The
does not apply if there are special reasons for anything else.
In the alternative, should the decision on charging of anticipatory tax
be changed.
paragraph 4 of The decision on the specific basis of assessment according to Chapter 55. 9 §
tax Procedure Act (2011:1244) for those who do not have
rendered a decision on charging of provisional tax, the
primarily relate to tax deductions from the tax or
the main person the fee income. In the alternative, should the decision relate to
tax deductions from remuneration for work should be done with
30% under Chapter 11. 20 or section 24 of the tax procedure law.
5 § If it included öretal in the sum of the tax and
rates which according to Chapter 55. paragraph 8 of the tax procedure law
(2011:1244) applies to the tax and fee obligation,
the following tax table. Is öretalet over fifty
apply tax table to the nearest higher whole krona. In
other cases apply tax table to the nearest lower whole
krona.
Decision and notification of final tax
section 6 of The notice of final tax under Chapter 56. section 10 of the
tax Procedure Act (2011:1244) should contain the following
information:
1. fixed and taxable income,
2. income from savings and investments,
3. the amount of the taxes and duties referred to in chapter 56. 6
§ tax Procedure Act,
4. the total of the tax reductions made pursuant to chapter 56. 7 §
tax procedure law, as well as
5. the pensionable income.
In the announcement for private individuals and estates should also
the rates for municipal income tax is specified.
section 7 of The that have only had revenue of capital and which are not
required to submit a tax return shall be informed
the decision on the final tax in the decision on final tax, if
1. tax deductions have been made from the revenue referred to in Chapter 10. section 15
tax Procedure Act (2011:1244), or
2. in the case of flat-rate revenue control function has
made in accordance with Chapter 22. section 16 or 17 – 21 § §
tax procedure law.
The decision on final tax should also include
1. the revenue of the capital;
2. each agent name, amount paid and the amount of
preliminary tax in each control function provided
According to 17 or 19 Cape. tax procedure law, as well as
3. the name of the person who has left the control indication of
flat-rate income and calculated flat rate income for each
control task.
The Revenue Commissioners may provide for further
information to be given in the statement.
section 8 If the tax agency in a decision on a final tax has deviated
from approved or provided information in a tax return,
the decision comes to be informed of the decision in the news
If the final tax if the deviation leads to lower taxation
and refers to
1. apparent miscount or manifestly erroneous transmission of
amount of income tax return, or
2. apparent inaccuracy in terms of revenue that has been collected in
the form of a pension under the social security code for the time when the
that decision does not apply to have been resident in Sweden.
This also applies if
1. departure prompted by a supervisory role to be given
without notice under the tax Procedure Act (2011:1244),
2. departure amounts to a correction of a task
The Revenue Commissioners have set up in the form of
income tax return, and
3. the decision has had the opportunity to be heard
the content in the control task and have not had any
to object to the task.
If special reasons speak against it, however, the decision on
final tax does not apply to be informed of the decision in the news
If the final tax.
The Revenue Commissioners may announce further provisions on
notification of decision concerning the final tax in the decision on final
tax.
Decision on safety for the final tax for shell company
section 9 Of the Swedish national tax Board pursuant to chapter 58. paragraph 1 of the tax procedure law
(2011:1244) has decided that security should be set for final
tax, shall inform the authority which granted the
skalbolagsdeklarationen if the period within which the security to
for that exception to the shell company taxation under 25
a Cape. 11 § 49 or a Cape. section 13 of the income tax act
(1999:1229) should be applied.
The Revenue Commissioners may provide for such security as
referred to in chapter 58. paragraph 1 of the tax procedure law.
Responsibility for taxes and fees
section 10 a decision pursuant to Chapter 59. section 2 of the tax procedure law
(2011:1244) for anyone who has paid out compensation
without deducting the right amount will contain
the following information for each payee:
1. the tax payable,
2. the accounting period in which the tax deduction should have been made,
3. the amount of compensation, and
4. name or corporate name and social security number, coordination number or
company registration number.
section 11 of the agreement on företrädaransvar according to Chapter 59. 19
§ tax Procedure Act (2011:1244) should contain the following
information:
1. the parties ' name or corporate name and social security number,
coordination number or registration number,
2. the date of the agreement,
3. the tax liability or debt agreement
regards,
4. the amount to be paid by the representative, and
5. the time or times when payable no later than to
take place.
Decision on the exemption from tax deductions, payroll taxes,
VAT and excise duty
section 12 of the Revenue Commissioners to announce decision on the exemption from
tax credits, payroll taxes, VAT and
excise duty under 60 Cap. paragraph 1 of the tax procedure law
(2011:1244).
14 Cape. Payment and refund of taxes, fees and charges
Account statements
1 § When the tax office has made a cross-check of the outcome of a
tax under Chapter 61. section 7 of the tax procedure law
(2011:1244) to an account statement is sent to the account holder.
The Revenue Commissioners may provide for the manner in which and the
the degree to which the statement of account will be sent.
Payment of taxes and fees
section 2 of The that does not use a fixed form at
payment of tax or fee payment issue
the following identification data of the payment
relating to:
1. name,
2. personal identity number or corporate registration number, and
3. postal address.
The Revenue Commissioners may provide for that the
payment instead shall submit other
identification data.
section 3 of The who for the special account for tax payments that
referred to in Chapter 62. section 2 of the tax Procedure Act (2011:1244) to
account of previously paid tax or fee to the Revenue Commissioners.
Payment of taxes and fees
section 4 Of the Swedish national tax Board has decided about security as a condition for
period of grace pursuant to chapter 63. paragraph 8 of the tax Procedure Act (2011:1244),
to really inform anyone who has applied for postponement of the time
within which the security should be made for deferral should
be granted.
The Revenue Commissioners may provide for such security as
referred to in chapter 63. paragraph 8 of the tax procedure law.
The refund of taxes, fees and charges
paragraph 5 of the refund of duties and taxes under Chapter 64. 2
or section 5 of the tax Procedure Act (2011:1244) should be made
as a matter of urgency.
section 6 If a surplus on the tax account to be paid back
According to Chapter 64. paragraph 2 (a) of the tax procedure law
(2011:1244), to be paid back by the date
notice of final tax should be sent to the account holder.
section 7 if the overpaid input VAT or
excess excise duty must be paid back according to Chapter 64. 2
paragraph 2 (b) or (c) the tax procedure law
(2011:1244), to be paid back no later than the end
of the calendar month following the calendar month in which the
tax return shall be submitted at the latest for the current
accounting period. If the tax return is submitted later, to
repayment shall be made not later than the end of the calendar month
After the filing of the Declaration.
If the tax return need to be verified, the Revenue Commissioners
decide that the refund will be postponed. Such a decision
shall be granted after expiry of the period of repayment
referred to in the first subparagraph.
A decision to suspend a refund for control
expires if the tax agency decides on the imposition or
Auditor within one month from the date of the decision to shoot
up repayments.
paragraph 8 of the amount to be paid back should be deposited into
the payee's bank or credit market company account.
Indication of such account shall be obtained from the payee
or, with the recipient's permission, from bank or
credit market companies. The Revenue Commissioners may adopt
a refund otherwise about special conditions
causing it.
Decision on the manner of repayment may not be appealed.
9 § the Revenue Commissioners may announce a decision on transfer of tax
to another State under Chapter 64. paragraph 8 of the tax procedure law
(2011:1244).
Rate
section 10 of the base rate under 65 Cape. paragraph 3 of the tax procedure law
(2011:1244) shall be determined by the Revenue Commissioners. The base rate will be
shall be obtained by the sales rate on six-month
Treasury bills are read every business day. Notes of interest from
16 in a month to 15 a month after
weighted together at an average interest rate.
If there is a decimal in the calculation of the
average interest rate, it shall be rounded off to the nearest
all the percentages. If it is midway between two whole
percentage, shall be rounded down.
15 Cape. Review and appeal
section 1 Of a review of a decision on charging of preliminary
tax means that the tax payable for
the tax year is put down, the reduction in the first place
refer to the part of the tax which has not yet to have been paid.
section 2 of the General Officer of the Revenue Commissioners may instruct a
official at the Swedish tax authorities to represent the Attorney General
Administrative Court and Tax legal Board.
16 Cape. Enforcement
Proof
1 § that a decision about proof and the like in
Moreover, concerned by the implementation to provide a proof of
enforcement. The certificate shall be issued by the
effected proof protection and include the following information:
1. when and where the decision was effected,
2. who was present,
3. other matters that have been in operation,
and
4. a list of what has been taken care of.
Payment assurance
section 2 of the Revenue Commissioners may provide for such security
referred to in chapter 69. section 16 of the tax Procedure Act (2011:1244).
Recovery
section 3 of the Revenue Commissioners may provide for such
the claim referred to in 70 Cape. 1 section
tax Procedure Act (2011:1244) must be submitted for collection.
17 Cape. Notification of decisions, etc.
Notification of decision
paragraph 1 of that decision applies should be informed of the contents of
decision pursuant to tax Procedure Act (2011:1244) or this
Regulation, unless it is clearly unnecessary.
If the decision is to the detriment of the person concerned and it may
be subject to review or appeal, the notification shall contain a
information on how to request reconsideration or appeal.
2 § if necessary, to other than that a decision concerning
be informed of the decision.
section 3 of A notification of a decision shall contain a statement of the
who has made the decision and, where applicable, who
has been the rapporteur where the notification relates to a
1. decision on the final tax where Tax has departed from
approved or provided information in an income tax return in
other cases than those referred to in chapter 13. section 8,
2. skönsbeskattning due to any income tax return
not have been submitted;
3. following a complaint,
4. decision concerning the special charges, or
5. decision on liability for tax.
Service of process
4 § for an injunction has been accompanied with a penalty pursuant to Chapter 44. 1
or section 2 of the tax Procedure Act (2011:1244), the
the order comes to be served this.
paragraph 5 of the decision given after the 30 June the sixth
in the year following the end of the calendar year in which the tax year has
gone out to be served that decision applies, if
1. the decision means that a request for review has been rejected
in whole or in part, or
2. The tax office on his own initiative, has reconsidered a decision to
the disadvantage of the decision applies.
section 6 of the Service should also be used in other cases where it is needed
proof that someone has been part of a notification.
section 7 of the Swedish enforcement authority shall be engaged for service of process, if the
1. notification of the decision on proof under 45 Cape. 16 §
second subparagraph, tax procedure law (2011:1244) to happen first
by the time that the decision is enforced, and
2. administrative law has decided that service to
be used.
About audit leader according to chapter 69. paragraph 3 of the tax procedure law
to enforce the decision, may instead Tax advise
for the service.
paragraph 8 of the Swedish enforcement authority should be engaged for service of process, if the
1. notification of the decision on the payment assurance pursuant to chapter 46.
13 section tax Procedure Act (2011:1244) should be
only when the decision is enforced, and
2. administrative law has decided that service to
be used.
Other than service
section 9 on the service is not to be used, determine the tax on
the manner by which a notification should occur.
18 Cape. The tax agency's responsibilities to municipalities, counties,
authorities and other menigheter
Municipalities, county councils and other menigheter
section 1 of the Swedish tax agency to leave g/l account for municipalities,
counties, registered religious communities under the law (1999:291) if
fee for registered religious communities and operators of
the activity of funeral undertaker under funeral law (1990:1144).
In the accounting Bill to the Tax Office of the
funds which belong to the municipality, the County Council, religious denomination
or the operator of a funeral business.
A g/l account to be established for the calendar year and left
in duplicate not later than 8 March next calendar year.
A copy of the ledger sheet, provided with certificate of
that the Bill has been received, should be returned to
the work.
The social insurance Office
section 2 of the tax authority shall provide the following information to
Insurance:
1. the sum of the health insurance fees that have been decided,
2. ålderspensions fee for the purposes of Chapter 62. section 17 of the
tax Procedure Act (2011:1244) not be considered to be paid, and
3. the fee paid under Chapter 62. section 17 of the third
subparagraph tax procedure law.
The data referred to in the first subparagraph 1 shall relate to the calendar year and
be submitted before the end of the next calendar year.
Pensions authority
section 3 of the Revenue Commissioners shall provide the following information to
Pensions authority:
1. General pension contribution for the purposes of Chapter 62. section 17 of the
tax Procedure Act (2011:1244) not be considered to be paid, and
2. the fee paid under Chapter 62. section 17 of the third
subparagraph tax procedure law.
The Swedish Enforcement Administration
section 4 of the Revenue Commissioners to leave the Swedish enforcement authority stating
such a surplus on a tax to be paid
back in Chapter 64. 2 paragraph 2 (a)
tax Procedure Act (2011:1244). Task need only be submitted
If the account holder has a liability to be recovered by
The Swedish Enforcement Administration.
§ 5 If a surplus on a tax to be paid back in
other cases than those referred to in section 4, the Revenue Commissioners consider whether
the account holder has a liability to be recovered by
The Swedish Enforcement Administration.
section 6, If a decision on payment assurance surrendered
to the Swedish enforcement authority for enforcement is repealed entirely
or in part, the tax authority shall notify the
The Swedish enforcement authority.
section 7 of the tax office will inform the enforcement authority whether
the work or a general administrative court announces a decision
relating to a claim of unpaid tax or charge that has
submitted to the Swedish enforcement authority for the collection.
Prosecutor
§ 8 the Revenue Commissioners shall, in addition to the maximum extent permitted by section 17 of the
skattebrotts Act (1971:69), make a complaint to the public prosecutor so
soon as there is reason to believe that someone has taken the
guilty of
1. the offences referred to in Chapter 30. 1 paragraph 4 of the companies act
(2005:551),
2. the offence referred to in paragraph 11 Act (1967:531) on
securing the pension commitment, etc.,
3. giving of bribe under 10 Cape. 5 (b) § or coarse of
bribe under 10 Cape. 5 c § criminal code, or
4. accounting fraud or aggravated accounting fraud under section 11.
section 5 of the criminal code.
A notification shall, however, not be done if it can be assumed that the crime
will not result in penalties or on notification of any other
reasons not required.
A notification shall contain a statement of the facts
form the basis for the suspicion of crime.
In cases other than those referred to in the first paragraph 3, notification in
rather than be made to such a specific unit of work to be
involved in the criminal investigation, if
1. There is no reason to believe that the crime will lead
to a different penalty than fines,
2. the suspect is likely to admit the deed, and
3. the suspect has reached the age of twenty-one years.
Regulation (2012:305).
8 AOF/comes into force: 2016-01-01/
In the case of an error or failure to act which is
the basis for a decision on additional tax to the tax office
at the request of the Prosecutor of such a requirement on
settlement or agreement on payment obligation
referred to in paragraph 13 (b) skattebrotts Act (1971:69).
Regulation (2015:635).
The central statistical office
paragraph 9 of the Revenue Commissioners to be in the calendar year after the tax year
the central statistical Office provide preliminary data on
the estimated total taxable earned income
for the tax year. The Swedish national tax Board determines after consultation with the
The central statistical office, at which time the data should
left.
The Revenue Commissioners shall, by 15 december after
the end of the tax year send information to the Statistical
Central Office if the total taxable
earned income set out in the tax year
decision on final tax under Chapter 56. paragraph 3 of the
tax Procedure Act (2011:1244).
19 Cape. Authorities ' duties with regard to the tax office
The Swedish Enforcement Administration
section 1 of the Swedish enforcement authority must notify the Tax Office of the
grounds for supposing that the approval for F-tax
recalled.
section 2 of the Swedish enforcement authority must notify the Tax Office of the
measures taken following such a task
If the surplus on a tax referred to in chapter 18. 4 section.
The notification shall be made at a time that the Revenue Commissioners
determines.
paragraph 3 of the enforcement authority must notify the Revenue Commissioners about
the result of the enforcement of the decision on the payment assurance.
The authority shall also inform the tax office when security
received under chapter 46. section 17 or 69 Cape. 16 §
tax Procedure Act (2011:1244).
The social insurance Office
section 4 of the insurance fund should provide the tax office the information
really need to be able to determine the size of the
contributions in accordance with Chapter 3. social tariff Act (2000:980).
General Administrative Court
section 5 of a general administrative court must notify the Revenue Commissioners
If the decision in the case, according to the tax Procedure Act (2011:1244) also
in cases where the work is not a party to the proceedings.
/Rubriken expires U: 2016-01-01/
Disclosure of information on the tax agency's request
/Rubriken enters into force in: 2016-01-01/
Prosecutor
6 §/expires U: 2016-01-01/
Information that an authority's possession and needed
for the control or decision pursuant to tax procedure law
(2011:1244) are on the tax agency's request be submitted to the Agency.
The first paragraph does not apply in the case of information for which
privacy concerns as a result of the 15 Cape. 1 or 2 § or
16 Cape. 1 § publicity and secrecy (2009:400) or
a provision to which reference is made in any of these
paragraphs.
On confidentiality applicable to task under any other provision
in publicity and secrecy and disclosure would
bring extraordinary but for any specific or General
interest, is a government agency uppgiftsskyldig only if the Government
on the application of the tax agency decides that the task should be left
out.
6 §/comes into force: 2016-01-01/
Prosecutors shall, in case of an error or failure to act
that can lead to additional tax shall inform the tax authority if
to
1. such a preliminary investigation of offences referred to in Chapter 49.
paragraph 10 (a) tax Procedure Act (2011:1244) has
begun, if the preliminary investigation has been opened by someone else
reason than after a notice of offence by the Revenue Commissioners under
section 17 of the skattebrotts Act (1971:69),
2. the fallacy or passivity is no longer subject
for such an investigation of offences referred to in Chapter 49. 10 (a) §
second subparagraph, tax procedure law and have not been tested
final, and
3. error or inactivity is covered by such
brought the indictments, issued the penalty notice or decision on
prosecution failure referred to in Chapter 49. 10 (b) §
tax procedure law. Regulation (2015:907).
section 7/shall enter into force in: 2016-01-01/
Prosecutors must notify the tax office that a
penalty notice that includes additional tax liability under the Act
(2015:632) if proceedings concerning tax surcharges in certain cases
issued and that such penalty notice has
approved. Regulation (2015:908).
/Rubriken enters into force in: 2016-01-01/
General Court
section 8/shall enter into force in: 2016-01-01/
The General Court shall inform the tax authority if a judgment
where the Court has tried a case of additional tax under
Act (2015:632) if proceedings concerning tax surcharges in some cases.
Regulation (2015:908).
20 Cape. Information and documents of the tax office and other
authorities
Storage and thinning
1 § Declarations and other information given to the
The Revenue Commissioners under the tax Procedure Act (2011:1244) and
data submitted to the Agency under Chapter 19. section 6 will
be entrusted to the work in such a way that unauthorized persons are unable to
get to them and, if possible, be kept separate from other
tasks. The same applies to information in documents
established or who have been on hand for review of
The Swedish tax authorities for the purposes of tax procedure law.
section 2 of the particulars and documents referred to in section 1 to screen seven
years or, in the case of particulars and documents relating to a
limited liability company or an economic association, eleven years after the end
of the calendar year in which the tax year has expired.
Particulars and documents relating to the revision referred to in chapter 41. section 2 of the
the first paragraph 6 or 7 tax Procedure Act (2011:1244)
as well as oversight or monitoring missions under chapter 42.
tax procedure law should, however, be evaluated three years after the end
of the calendar year in which the decision on audit, supervision or
verification visits were announced.
Information and documents should not, however, be sorted out if they relate to a
limited liability company or an economic association, whose Board had its
registered office or, where there is no nominal value, whose management was exercised in
Göteborg municipality or municipality, Östergötland,
Gotland or Västernorrland County on november 1 of the year preceding
the year in which the decision on the final payment of taxes in accordance with Chapter 56. section 2 of the
tax procedure law was adopted.
paragraph 3 of the particulars and documents relating to the revision referred to in chapter 41.
2 paragraph 1 – 5 tax Procedure Act (2011:1244) may
be kept for longer than permitted by section 2 of the
necessary in the circumstances.
Review of certain officials
section 4 of the data which an authority has disclosed to the Revenue Commissioners
According to chapter 19. section 6 of the third subparagraph shall be examined only by the
official who is appointed. Authority shall ensure that
the officer is suitable for the mission and inform him or
her about the importance of the strict confidentiality is observed.
Reporting to the authorities of other States
5 § Declarations and other information given to the
The Revenue Commissioners under the tax Procedure Act (2011:1244) and
data submitted to the Agency under Chapter 19. section 6 may
be disclosed to authorities in other States such as Sweden have
signed agreement with assistance in tax matters.
The same applies to information in documents which have been formally drawn up
or who have been on hand for review by the tax office
for the purposes of tax procedure law.
Data other than those referred to in the first subparagraph as a
Authority's possession and needed to check that
provisions in the tax procedure law have been complied with shall be submitted
out to the authorities in other States such as Sweden have met
agreement with the assistance in tax matters.
21 the Cape. Fees
paragraph 1 of the fee when the tax agency on request leave
1. evidence of the specific ex ante calculation of tax or fee
or other document with the corresponding information on the tax or
fee,
2. certificate of information in a notice of final tax,
3. attestation that the tax has been paid, or
4. certificate stating that a particular person has no tax liability.
For fee, etc., the provisions of §§ 20-24
the fees regulation (1992:191). Fee class A will
apply.
A fee will be charged for each year and the person who certified according to
the first paragraph 2 is requested for. Fee shall, however, be charged on
the certificate is needed for the application of specific social benefit or if
It is a municipality that is requesting the certificate.
22 Cape. Miscellaneous
1 § the amounts relating to the tax or fee under
tax Procedure Act (2011:1244) should be set throughout the krona so
to öretal falls away.
section 2 of the information concerning the amount to be provided in accordance with
tax Procedure Act (2011:1244) and this Regulation shall, if
except where the context otherwise requires, given in Swedish kronor.
section 3 of the Revenue Commissioners shall establish the form according to the
tax Procedure Act (2011:1244) and this regulation.
The tax office will provide fixed forms
free of charge.
section 4 of the Swedish national tax Board may announce further provisions on
execution of tax procedure law (2011:1244) and
detailed rules relating to the enforcement of this regulation.
Transitional provisions
2011:1261
1. This Regulation shall enter into force on 1 January 2012.
Regulation are applied the first time according to the following
lineup:
When it comes to apply the regulation first
availability of
(a)) F-tax, special tax
and final tax tax relating to fiscal years
beginning 1 February 2012
b) employer's fees relating to
the accounting period January
2012
c) tax credit tax to deduct from the
employee benefits payable
After the end of 2011
d) VAT and
excise duty:
– for accounting periods tax relating to
accounting periods
beginning on January 1, 2012
or, if the accounting period
is a fiscal year, the
accounting period beginning
on 1 February 2012
– for acquisitions and events
carrying charge
and that should not be attributed
for accounting periods tax relating to acquisition and
events conducted
each occurs after
end of 2011
e) Special income tax revenue, the
taxpayer to some
end of 2011
f) monitoring data and
information information information relating to
calendar year 2013
g) commitment:
– in accordance with Chapter 5. 9 § pension insurance contracts and
agreements on occupational pensions
After the end
by 2012
– in accordance with Chapter 5. section 10 of the commitments submitted after
end of 2012
h) particulars:
– in accordance with Chapter 7. § 1 data relating to the
calendar year 2013
– in accordance with Chapter 7. section 2 of the data relating to the decision
announced after the expiry
by 2012
– other special tasks tasks relating to
tax year beginning
on 1 February 2012
I) periodic compilations data relating to the first
calendar month 2012 or
first calendar quarter
2012
j) reimbursement of expenses
for agents, counsel or
investigation costs in cases and
target initiated after
the end of 2011.
2. the following provisions of appropriations for the Revenue Commissioners
to announce the regulations and decisions and determine
tax tables, base rate and form should apply from
the date of entry into force:
a) Chapter 2. section 2 of the second paragraph,
b) 3 Cape. 5 – 7 sections,
c) Chapter 5. 4, 7, 13, 16 and 17 sections,
d) Chapter 6. the fourth subparagraph of article 1, paragraph 2, 15 and
17 sections,
e) Chapter 7. 1 and 5 sections,
f) 9 Cape. section 2 of the third paragraph, (3) and §§ 6 and 9 section
subparagraph,
g) Chapter 11. 3 §,
h) 13 chapter. paragraph 7, section 8, fourth paragraph, section 9 other
paragraph and section 12,
I) 14 Cape. section 1, paragraph 2, paragraph 4, 9 and
10 sections,
j) 16 Cape. 2 and 3 sections, as well as
k) 22 Cape. 3 and 4 sections.
3. The provisions relating to the payment and refund of taxes
and fees in 14 Cape. paragraph 4 and 5 – 8 sections and on
obligation if excess tax under 18 Cape.
§ 5 shall apply from the date of entry into force.
4. Any person who, by the end of 2011, an F-tax certificate shall, where
the entrance of 2012 is considered to be approved for F-tax
the application of this regulation.
An investment of F-tax certificate before 1 January 2012 will be at
application of 19 Cape. section 1 is deemed to be an approval of
F-tax during the same period.
5. Base rate determined in accordance with Chapter 14. section 10 shall apply
interest relating to the period from 1 January
2013. Of interest pertaining to the time before that comes
§ 56 Russian tax authority Registration Ordinance (1997:750).
6. Regulation (1978:881) on payment assurance for taxes,
Customs duties and charges shall be repealed at the end of
2011. The repealed Regulation, however, is still too
payment assurance relating to fiscal years,
accounting periods, acquisition and taxable events
has begun, completed, implemented and occurred prior to
the time when the tax process regulation according to item 1
to apply for the first time. The repealed Regulation
concerns also still for taxes, duties, levies,
specific fees and interest that should not be applied, in accordance with
tax Procedure Act (2011:1244) and relating to the
tax year, accounting periods, acquisition and
taxable events that have begun, completed,
implemented and occurred before the end of 2011.
7. Tax Regulation (1990:1236) shall cease to be valid at the
the end of 2011. The repealed regulation does
still for 2013 and prior years ' assessments.
The provision concerning the signing of the notification of the decision in
section 9 tax regulation does not apply after the expiry of the
2011. Rather than apply the provision on notification of decision
in chapter 17. 3 §.
8. Russian tax authority Registration Ordinance (1997:750) should cease to
at the end of 2011. The repealed Regulation
still, subject to point 3, for
tax year, accounting periods, acquisition and
taxable events that have begun, completed,
implemented and occurred before the date on which the
tax procedure regulation under paragraph 1 are to be applied
for the first time.
9. Russian tax authority Registration Ordinance (1997:750) will still
apply in respect of the payment of taxes in accordance with the law (1984:409) if the tax on
fertilisers related to time before 1 January 2010.
10. Regulation (2001:1244) on income tax returns and
control data to expire by the end of 2011.
The repealed Regulation, however, is still before 2013 and
previous years ' assessments.
11. Regulation (2006:585) on personnel accounting ledgers in accordance with the law
(2006:575) about special tax control in certain sectors and
Ordinance (2007:597) on cash registers, etc., should cease to
at the end of 2011. The repealed regulations apply
However, remains of controls before the end
by 2011.
12. For the purposes of paragraphs 1, 7 and 10, it
How about fiscal years and accounting periods are broken
fiscal year also apply to fiscal years and
accounting periods of a fiscal year that is
longer or shorter than 12 months.
13. Tax procedure the regulation applies to extended
fiscal year ending after the end of 2012. The same
applies to shortened fiscal year, as both the beginning and ending
in 2012.
2014:1472
1. This Regulation shall enter into force on 1 January 2015.
2. this Regulation shall apply for the first time on tasks that
refers to calendar year 2015.
2015:779
1. This Regulation shall enter into force on the 1 January 2016.
2. The repealed paragraph still apply for time
before the entry into force.
3. For tax year have begun prior to the entry into force
Chapter 6 apply. section 6 in the older version.
2015:924
1. This Regulation shall enter into force on the 1 January 2016.
2. this Regulation shall apply for the first time on data relating to the calendar year 2016.
2016:79
1. This Regulation shall enter into force on March 1, 2016.
2. this Regulation shall apply for the first time on the commitments given after 29 February 2016.
