Tax Procedure Regulation (2011:1261)

Original Language Title: Skatteförfarandeförordning (2011:1261)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2011:1261

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.