Tax Procedure Law (2011:1244)

Original Language Title: Skatteförfarandelag (2011:1244)

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2011:1244

TITLE I. CONTENT, APPLICATION, AND DEFINITIONS



Chapter 1. The law's content



section 1 of this Act contains provisions on the procedure for withdrawal

of taxes and fees.



The contents of the law are divided as follows.



TITLE I. CONTENT, APPLICATION, AND DEFINITIONS



Chapter 1. – the law's content



Chapter 2. – Law enforcement



Chapter 3. -definitions and explanations



TITLE II. REPRESENTATIVES



Chapter 4. – information provided on behalf of someone else



Chapter 5. – data and representatives liable for payment



Chapter 6. -Agents



TITLE III. REGISTRATION



Chapter 7. – Registration



TITLE IV. PRELIMINARY TAX



Chapter 8. -Preliminärskattesystemets bases



Chapter 9. – approval for F-tax



10 Cape. – tax credits for withholding



11 kap. – calculation of tax deduction for provisional tax



12 Cape. – tax tables



SECTION V. SPECIAL INCOME TAX



Chapter 13. – accounting and payment of special

income tax



TITLE VI. CONTROL INFORMATION, DECLARATIONS

AND OTHER INFORMATION



Chapter 14. – the purpose of the control tasks



15. – statement of income in the income from services



16. – statement of income and deductions in

income from business



Chapter 17. – the control indication of interest income and other

return on receivables



Chapter 18. – the control indication of interest expenditure



19. – the control indication of return on shares



20 chapter. – statement of divestiture of shares in certain

funds and fund companies



21. – statement of divestiture of receivables and

some other securities taxed



22. – Control task if certain other conditions



22 a Cape. – The control indication of reportable accounts

on the occasion of the FATCA agreement



22 (b). – Control task reportable and

undocumented accounts due to automatic exchange of

information about financial accounts



Chapter 23. – Control task on foreign relations



24. – other provisions on monitoring data



25 Cape. – exemptions from the reporting obligation



26. -tax return



27 Cape. – Skalbolagsdeklaration



28 Cape. -preliminary income statement



29. – the purpose of income tax return



30 Cape. -who should file a tax return?



31. -What should an income declaration contain?



32. – When and where should an income declaration is submitted?



33 Cape. -special tasks



34. – information



35. – Periodic summaries



36 Cape. – payment to leave the Declaration and specific

data



37 Cape. – Order



38 Cape. – formal requirements



TITLE VII. DOCUMENTATION



39. – the documentation obligation



TITLE VIII. INVESTIGATION AND CONTROL



40 Cape. – the tax agency's obligation to investigate and

communicate



41. -Revision



42. – supervision of cash register and verification visits



42 a Cape. – The authorities ' obligation to provide data on

The tax agency's request



TITLE IX. REIMBURSEMENT OF EXPENSES FOR AGENTS,

COUNSEL OR INVESTIGATION



43 Cape. — compensation for costs incurred for agents, counsel or

investigation



TITLE X. COERCIVE MEASURES



44. -the imposition of fines



45. – proof



46 Cape. – Payment assurance



TITLE XI. EXEMPTION FROM CONTROL



47 Cape. – information and documents that should be excluded from

control



TITLE XII. SPECIAL CHARGES



48. – late fee



49. – Tax



50. – inspection fee



51. – exemption from special charges



52 Cape. – decision on special charges



TITLE XIII. DECISIONS ABOUT TAXES AND FEES



53. – decision on the tax credits, payroll taxes,

value added tax and excise duty



54. – decision on special income tax



55 Cape. – decision on the provisional tax



56. -decisions and rulings on final tax



57. -Discretionary decisions about taxes and fees



58. – decision on the safety of the final tax for

shell companies



59. – Responsibility for taxes and fees



60. – decision on the exemption from tax withholding,

Payroll taxes, VAT and excise duty



TITLE XIV. PAYMENT AND REFUND OF

TAXES AND FEES



61. – Skattekonton



62. – the payment of taxes and fees



63. – payment of taxes and fees



64. -the refund of taxes, fees and charges



65. – Interest



SECTION XV. RECONSIDERATION AND APPEAL AND CHANGE IN

DECISION BECAUSE OF TAX TREATIES



66 Cape. – Review



67. – Appeal and amendment in decision due

tax treaties



TITLE XVI. ENFORCEMENT



68. – the decision is enforceable



69. -enforcement of decisions about securing evidence and

payment assurance



70. – Recovery



71. – other provisions on enforcement.

Law (2015:903).



Chapter 2. The application of the law



Scope of application



1 §/expires U: 2016-05-01/

The law, however, does not apply to tax, tax

According to



1. coupon Tax Act (1970:624),



2. Act (1984:404) If stamp duty at

registration authorities,



3. the law (1990:676) on the taxation of interest on forestry account funds

accommodation,



4. the Customs Act (2000:1281)



5. Act (2004:629) about the congestion charge,



6. road tax Act (2006:227), and



7. Act (2014:1470) on the taxation of certain private imports of

cigarettes.



The law also applies to the amount referred to in Chapter 1. paragraph 1 of the third

subparagraph VAT Act (1994:200). Law (2014:1471).



1 section/entry into force: 2016-05-01/

The law, however, does not apply to tax, the tax levied under



1. coupon Tax Act (1970:624),



2. Act (1984:404) If stamp duty on land registry authorities,



3. the law (1990:676) on the taxation of interest on forestry account funds etc.,



4. the customs law (2016:253),



5. Act (2004:629) about the congestion charge,



6. road tax Act (2006:227), and



7. Act (2014:1470) on the taxation of certain private imports of cigarettes.



The law also applies to the amount referred to in Chapter 1. the third subparagraph of paragraph 1 of the VAT Act (1994:200). Law (2016:286).



section 2 of the Act also apply to the fees referred to in



1. funeral law (1990:1144)



2. Act (1994:1744) on general pension contribution,



3. Act (1994:1920) on the payroll tax,



4. Act (1999:291) of fee for registered religious communities,



5. social tariff Act (2000:980), and



6. Act (2007:1398) if the municipal real estate fee.



section 3 of the Act does not apply to excisable goods



1. is taken care of with the aid of the law (1998:506) if

Excise control of shipments of alcohol products, etc.

tobacco products and energy products, or



2. subject to a decision on the tax according to the same law.



If such a decision on the disposal or if the tax

the repeal of this law, shall be deemed to have been applicable as

If the decision had never been taken.



section 4 of the Act also does not apply to VAT

reported and paid pursuant to the Act (2011:1245) on special

arrangements for VAT on telecommunications services,

radio and television broadcasting and electronic services.

Law (2014:943).



The principle of proportionality



section 5 of the principle of proportionality, it follows that decisions pursuant to

This Act may be taken only if the reasons for the decision outweighs the

infringement or otherwise that the decision means for the

the decision applies or for any other conflicting interests.



Chapter 3. Definitions and explanations



Where are the definitions and explanations?



section 1 of this chapter provides definitions of certain concepts, as well as

explanations of how some terms and expressions used in the

the law. There are also definitions and explanations in other

Chapter.



Provisions concerning the importance of the following concepts, terms, and

expressions and explanations, see the following sections:



employer contributions in section 3



employer Declaration of 26 kap. paragraph 3 of the



tax year in 4 and 5 sections



decision on the charge of withholding in Chapter 55. section 2 of the



decision on preliminary tax in Chapter 55. 6 §



a decision on special income tax accounting in chapter 13. 1 §



construction site in chapter 39. section 2 of the



construction of chapter 39. section 2 of the



Tax Counsel in Chapter 6. 4 §



European economic interest groupings (EEIGS) in section 6,



European grouping of territorial cooperation (EGTC)

7 §



incorrectly charged VAT in section 12



Hairdressing in chapter 39. section 2 of the



simplified employer Declaration of 26 kap. 4 §



Audit leader in section 8



action in section 9



domicile municipality, section 10



the main income in Chapter 11. paragraph 3 of the



Journal of memory in chapter 42. section 2 of the



legal person in section 11



cash register in chapter 39. section 2 of the



consortia of European research infrastructure

(Eric-consortia) in paragraph 7 of the



the Control Strip in chapter 42. section 2 of the



business activity in section 14



excise tax in section 15



regular compensation in Chapter 11. section 2 of the



restaurants in chapter 39. section 2 of the



skönsbeskattning in 57. 1 §



final tax in chapter 56. 2-7 sections



specific fees in section 17



retail trade services in stalls and markets in chapter 39. section 2 of the



washing and dry-cleaning services in chapter 39. section 2 of the



commercial premises in section 18



overpaid input VAT in section 13



excess excise duty in section 16.

Law (2014:1474).



The significance and the scope is shown by any other law



section 2 of the terms and expressions used in this law have the same

meaning and scope of the laws according to which

a tax is determined. However, this does not apply if

otherwise specified in this law.



Employer contributions




3 § With employer contributions referred to



1. employer contributions referred to in Chapter 2. social fee law

(2000:980),



2. tax under section 1 of the Act (1990:659) if payroll tax on

some earned income, and



3. the fee referred to in section 1 of the Act (1994:1920) on payroll tax.



Tax year



section 4 of the tax year is shown in the following

lineup:



9. payroll taxes and fees the calendar year



For ' fiscal years



1. tax under



a) income tax Act (1999:1229),



b) Act (1984:1052) for State

property tax,



c) Act (1990:661) if

the yield tax on pension funds in

cases referred to in section 2, first paragraph

1 – 4, and



d) Act (1991:687) on special

wage tax on pension costs,

and charge according to the



e) Act (2007:1398) on municipal

real estate fee tax year under

Chapter 1. 13-15 § §

the income tax act or,

for Swedish trading company,

the fiscal year



2. tax pursuant to the Act on

the yield tax on pension funds

in the case referred to in paragraph 2 of the first

paragraph 6 – 10 the kalenderårsom treasure

to be paid for or the

accounting period in which the

tax base for

rate of tax should be

According to section 13 of the Act on

the yield tax on

pension funds



3. tax under the Act (1991:586)

on special income tax for

non-residents and the law

(1991:591) on special

corporation tax abroad

resident artists and others. the calendar year in which

the compensation is paid



4. tax under VAT Act

(1994:200) to be reported for

accounting periods the fiscal year under

Chapter 1. section 14 of the

VAT code



5. different VAT calendar year of the

incorrect billing

has been made, or

the acquisition or

the turnover has been



6. the excise duty shall be set out for

accounting periods the fiscal year under

Chapter 1. section 14 of the

VAT code



7. other excise duty the calendar year in which the

event that causes

tax liability has

occurred



8. other taxes the calendar year

the tax payable for



9. payroll taxes and fees

included in the final tax for the calendar year

fee to be paid

for.



With the tax year of an individual, however, in the case of

preliminary tax is always a calendar year. Law (2015:892).



§ 5 If a legal person's taxation year has a different

final day than on december 31, on april 30, June 30, or

on August 31, applies to the second and third paragraphs.



Instead of the actual tax year '

tax year the of the following periods expires, the closest

After the actual tax year:



– 1 January to 31 december,



– May 1 – april 30,



-1 July to 30 June, or



– 1 september to 31 August.



This applies for the purposes of



-26 Cape. 33 b (when a VAT return for

accounting period fiscal years must be provided),



-28 Cape. section 3, second paragraph (when a preliminary

income tax return must be submitted);



– 32 Cape. 2 § (when an income tax return must be submitted);



-49 Cape. 10 and 15 sections (available CSD data),



– 55 Cape. section 2 of the first paragraph (the charge to the preliminary

tax),



– 56 Cape. section 10 (notice of final tax),



-Chapter 62. paragraph 4, first subparagraph, and paragraph 5 (payment of preliminary

tax),



– 65. 5, 6, 9, 17 and 18 § § (calculation of the interest),



– 66 Cape. 13 and 26 § § (reconsideration of decision on charging

preliminary tax), as well as



– Chapter 67. section 15 (appeal against the decision on charging

preliminary tax). Law (2015:633).



European economic interest grouping



section 6 of the Swedish trading company also applies

European economic interest grouping (EEIG).



European grouping for territorial cooperation and

consortia of European research infrastructure



section 7 of the economic associations also applies

European grouping of territorial cooperation (EGTC)

and consortia of European research infrastructure

(Eric-consortia). Law (2014:1390).



Audit leaders



section 8 audit leader referred to the designated by the

The Revenue Commissioners to be audit leaders.



Action



section 9 Of the Act referred to in writing or picture and

absorption which can be read, listened to or otherwise

perceived only by technical means.



Domicile municipality



section 10 Of the municipal domicile is the municipality where the physical

the person was registered on 1 november of the year preceding the year in which the

the current decision.



For it has his permanent address or usually resident in Sweden

during any part of the year in which the relevant decisions were taken, but that

was not registered in the country on november 1 of the previous year,

' home municipality, the municipality in which the natural person

first it was resident or permanent resident.



For those who due to connection to Sweden is

fully taxable, ' domicile municipality the municipality

that link was strongest during the year preceding the year in which the

the current decision.



Legal person



section 11 with the legal person referred to also estates, Swedish

trading companies and overseas delägarbeskattade legal

persons.



Incorrectly charged VAT



section 12 of the value added tax also applies to amounts

designated as VAT and according to Chapter 1. paragraph 1 of the third

subparagraph VAT Act (1994:200) payable to

State, even if the amount does not constitute value added tax according to

the same law. It is said if taxable under

VAT code also applies to any person who is liable to pay

such amount.



Overpaid input VAT



section 13 With overpaid input VAT is that part

of input tax exceeds output

value added tax (VAT).



Trade or business



section 14 of the commercial refers to activities such as to

income in accordance with the provisions of Chapter 13.

the income tax Act (1999:1229) is considered to be income

business activity for those who operate or, when

the business is conducted by a Swedish trading company, for any

the co-owner of the company.



Excise duty



section 15 With excise duty referred to tax under



1. Act (1972:266) if the tax on advertisements and advertising,



2. Act (1972:820) if the tax on games,



3. Act (1984:410) if the tax on pesticides,



4. paragraph 2 of the first paragraph 5 the law (1990:661) if the rate of tax

on pension funds,



5. the law (1990:1427) if special accordingly cat for

group life insurance, etc.,



6. Act (1991:1482) on lottery tax;



7. Act (1991:1483) if the tax on vinstsparande, etc.,



8. the Act (1994:1563) on tobacco tax,



9. Act (1994:1564) if the alcohol tax,



10. the Act (1994:1776) on tax on energy,



11. Act (1995:1667) if the tax on natural gas,



12. Act (1999:673) if the tax on waste,



13. Act (2000:466) on tax on thermal power of

nuclear power reactors, and



14. Act (2007:460) if the tax on motor insurance premium etc.



Excess excise duty



16 § With excess excise duty is the amount by which

the deductions exceed the gross amount.



Special charges



section 17 With special charges mentioned late fee,

penalties and inspection fee.



Commercial premises



section 18 With commercial premises referred to areas that are predominantly

used in activities that causes or is likely to have

the accounting obligation pursuant to the accounting Act (1999:1078) or

conducted by a legal person other than an estate.



With commercial premises also includes land, means of transport,

storage sites and other areas occupied or can

assumed to be appropriated in the business.



TITLE II. REPRESENTATIVES



Chapter 4. Information provided on behalf of someone else



The main rule



§ 1 If a declaration or any other information has been provided by

an authorized representative, shall be deemed to have been given the task of

represented.



The rule of



section 2 If a declaration or any other task has been submitted

for a legal entity, shall be considered to have been given the task by the

legal entity, unless it is clear that the

the respondent did not have the power to represent the

legal entity.



Chapter 5. Task and representatives liable for payment



Agents for a general representation



§ 1 If a foreign insurance company

business in Sweden through the general representation, to a

such agents as referred to in Chapter 1. section 12 of the Act (1998:293) om

foreign insurers and occupational retirement provision

activity in Sweden fulfil the duty of Declaration and


pay taxes and fees for activities and otherwise

represent the company in matters relating to such taxes and

fees.



The basis for the verification of the declaration requirement is fulfilled

should be available in the proxy.



The representative of a partnership or a party shipping company



2 § whether a business is carried on through a partnership or a

party shipping company, the tax office after the application of all

some owners may decide that the shareholders of these proposed

be representative. Representative shall account for and pay

tax credits, payroll taxes, VAT and

excise duty operations and otherwise represent the company

or partrederiet in matters relating to such taxes and

fees.



The basis for the verification of accounts shall be available

of the representative.



The decision does not mean that the other co-owners freed from their

obligations if the representative fails to fulfil his obligation.



The head of a VAT group



section 3 Of the Revenue Commissioners have decided to taxable

people may form a VAT group, the principal

as the agency designated for the group under 6 a kap. 4 §

the VAT Act (1994:200) account and pay

VAT for the activities of the Group and in

Moreover, represent the group in matters relating to such tax.



The basis for the verification of accounts shall be

available from the principal. Team (2013:369).



Tax representative for a foreign insurer



section 4 If a foreign insurance providers do not carry out their

activity in Sweden from a secondary establishment under the Act

(1998:293) on foreign insurers and

supplementary pension funds in Sweden, the

tax representative as referred to in the second subparagraph of paragraph 3 of the law

(2007:460) if the tax on motor insurance premium accommodation account

and pay taxes according to the law and otherwise represent

the insurer in matters relating to such tax.



The basis for the verification of accounts shall be available

of the representative.



Beneficiaries who have entered into social contribution agreements



§ 5 If the person who gives out the remuneration for work has entered into a

agreement with the recipient of the remuneration that he or she shall carry out

Publisher's obligations with respect to the accounting and payment

of payroll taxes on the compensation, the agreement is void if

It concluded with a Publisher that does not have a fixed

establishment in Sweden as described in Chapter 2. section 29

the income tax Act (1999:1229).



The basis for the verification of accounts shall be available

of the recipient of the compensation.



An agreement referred to in the first subparagraph does not imply that the Publisher

be released from his obligations if the recipient of the remuneration

does not comply with its obligations. Law (2012:835).



Chapter 6. Agents



Content



section 1 of this chapter is provided for



-agents for a foreign taxable person (sections 2 and 3),

and



– tax agents (sections 4-8).



In chapter 38. 3 section 3 is a provision for agents

for an estate. Team (2013:369).



Agents for a foreign taxable person



section 2 A foreign taxable person which is taxable

According to the VAT Act (1994:200) is represented by a

agents approved by the Revenue Commissioners. The Registrar shall, in accordance with

power of Attorney of the person responsible for

accounting for value added tax to the operations

the tax liability covers and otherwise represent the

taxable person in matters of

value added tax (VAT).



The basis for the verification of accounts shall be

available in the proxy. Team (2013:369).



section 3 A foreign taxable person does not have to appoint a

representative of Sweden has a special agreement on the

mutual assistance for the recovery of tax claims and

Exchange of information in tax matters with the country where the

taxpayer has the seat of his economic

activities or its permanent establishment or residence

has his permanent address or usually resides. Such agreement shall have the

a scope is similar to that provided for in



1. Chapter V, with the exception of article 27(4) of Council

Regulation (EC) No 1798/2003 of 7 October 2003

administrative cooperation on VAT and on

repeal of Regulation (EEC) No 218/92,



2. Council Regulation (EC) no 904/2010 of 7 October 2010

on administrative cooperation and the fight against

VAT fraud, and



3. Council directive 2010/24/EU of 16 March 2010

mutual assistance for the recovery of claims relating to

taxes, duties and other measures. Team (2013:369).



Tax agents



Definition



paragraph 4 of the Declaration representative is a natural person and the

Declaration culprit has appointed and approved by

The tax agency as a representative of the tax obligation.



A-declaration delegate access



§ 5, A tax representative may



1. submit a tax return, but only electronically,



2. take note of the Declaration and tax information

the Declaration obligation have direct access to,



3. complete the information provided in the Declaration, and



4. request a deferral to submit a tax return.



If the tax representative designated by a foreign

a taxable person is required to appoint a representative

in accordance with paragraphs 2 and 3, however, may not delegate declaration

represent it in matters concerning value added tax.

Team (2013:369).



Who can be accepted as tax agents?



section 6 of the Revenue Commissioners to approve a declaration agents if he

or she can be assumed to be appropriate for the mission.



In assessing the suitability of a delegate declaration shall

The tax agency, in particular, take into account if the delegate



1. likely to have the knowledge and experience as a

tax agents need with respect to accounting and

tax issues in art,



2. has been convicted of crimes in the course of trade, or for any other

economic crime,



3. have proved inept or otherwise unfit to be in charge

on accounting of taxes or fees to the public,

or



4. has no fixed address or otherwise live under such

circumstances that he or she is likely to be difficult to reach

or find it difficult to fulfill its mission.



If the Declaration obligation, should approval

be limited to a certain period of time.



section 7 of The who is a minor or has a trustee under Chapter 11.

7 § parental code may not be approved as tax agents.

The same applies to the



1. is bankrupt,



2. have the disqualification, or



3. prohibition has been imposed under paragraph 3 of the Act (1985:354) on the prohibition of the

legal or financial assistance in some cases.



Withdrawal of approval as tax agents



§ 8 the Revenue Commissioners shall revoke an approval

tax agents on



1. the agent or the Declaration obligation have requested it,



2. the Mission has expired, or



3. it has been shown that the Attorney does not meet the requirements of

sections 6 and 7.



TITLE III. REGISTRATION



Chapter 7. Registration



Who should be registered?



section 1 of the tax authority shall register



1. a person who is required to make tax deductions,



2. a person who is liable to pay employer's contributions,



3. the taxable under the VAT law

(1994:200), with the exception of that which is taxable only on

because of the acquisition of such goods as listed in 2 (a). paragraph 3 of the

the first paragraph (1) and (2) the same Act,



4. without being subject to chapter 19. 1 §

the VAT law are entitled to a refund of input

value added tax according to 10. 9, 11 and 11 b – 13 of the same

law,



5. a person who makes such a unionsinternt acquisition that is exempt

from tax under Chapter 3. paragraph 30 (d)

value added tax Act,



6. a foreign taxable person who is established in a

other EU country and are entitled to a refund in accordance with Chapter 10.

1 – 3 of the VAT law without being subject to chapter 19. 1 §

the same law nor shall be recorded according to 3, 4 or

5,



7. a taxable person who is established in Sweden and

a turnover of services in another EU country as purchaser of

the service is taxable in the country in accordance with

application of article 196 of Council Directive 2006/112/EC of

on 28 november 2006 on the common system of

value added tax,



8. the one who is obliged to adjust input VAT

According to the 8 (a). or Chapter 9. 9-13 of the law on VAT,



9. the taxpayer and accountable according to

Act (1972:266) if the tax on advertisements and advertising,



10. the taxable under



a) Act (1972:820) if the tax on games,



b) Act (1984:410) if the tax on pesticides,



c) Act (1990:1427) if special accordingly cat for

group life insurance, etc.,



d) Act (1991:1482) on lottery tax;



e) 10 or section 13 or paragraph 16 or 38 § 1 Act

(1994:1563) on tobacco tax,



f) 9 or section 12 or 15 of the Act (1994:1564)

If the alcohol tax,



g) Chapter 4. 3 or 6 or 9 paragraph or section 12

first paragraph or Chapter 11. 5 paragraph 1 or 2

the Act (1994:1776) on tax on energy,



h) Act (1995:1667) if the tax on natural gas,



in) Act (1999:673) if the tax on waste,



j) Act (2000:466) on tax on thermal power of

nuclear power reactors, or



k) Act (2007:460) if the tax on motor insurance premium etc.,



11. a person who is required to use the cash register under 39

Cape. 4-6 sections, and



12. According to chapter 39. section 11 (b) is required to

provide equipment so that an electronic

personnel registers may be kept on a construction site.



If it is to be registered in accordance with the first paragraph has a

representative in accordance with Chapter 5., shall be the representative recorded

instead. Law (2015:893).



Notification of registration




section 2 of The who intends to carry on business and to

Register to sign up for registration with the tax office

before the activity is started or taken over.



The operator of several activities that entail liability

for or entitled to the refund of VAT to do

a notification for each operation.



Such a recipient of compensation referred to in Chapter 5. § 5 shall

sign up for registration with the tax office within two weeks

from the time the agreement was concluded. Law (2012:835).



2 a of the one who is obliged to provide equipment to

an electronic personnel registers can be brought to a

construction site to sign up for registration with

The tax agency before construction on the construction site

begins.



The notification shall include an indication of when construction will

started and where it will be conducted. Law (2014:1474).



section 3 If you want to sign up for registration are required to

use cash registers, notification shall include an indication of the

cash registers that exist in business.



section 4 If a task that is the basis for registration

be changed, the person registered shall inform the tax office if

the change within two weeks from the time the change occurred.



Injunction



paragraph 5 of the tax Board may submit to anyone who does not comply with its

obligations under §§ 2-4 to meet them or to leave

tasks that really need to be able to determine whether any

such an obligation exists.



Deregistration



section 6 of the tax Board may de-register the who should not be

registered. If it no longer to be requests

There, Skatteverket decide about deregistration.



If it no longer engages in trade requests

be deregistered, the tax office may decide that registration

be maintained until phase-out of operations

completed.



TITLE IV. PRELIMINARY TAX



Chapter 8. Preliminärskattesystemets basics



section 1 Preliminary tax payable for the tax year of

sum which is as close as possible can be assumed to be equivalent to the final

the tax for that year.



section 2 of the preliminary tax must be paid in accordance with the Special

charge (F-tax or special tax) or by

tax credits (tax).



Provisions concerning the decision on the provisional tax is found in Chapter 55.



3 § F-tax is payable by the person who is approved for F-tax.



Of the 10 Cape. shows that tax credits in certain cases should be made

even for those who are approved for F-tax.



section 4 of the tax deduction is to be made by the person who pays the compensation

for work, interest, dividends or other investment returns according to

the provisions of Chapter 10.



paragraph 5 of the Special tax shall be paid by the taxpayer if

The tax agency has decided it.



The Revenue Commissioners may impose special tax for those who do not

is approved for F-tax, if it leads to the provisional

the tax is more consistent with the estimated final

tax than if only the tax deduction is made.



Chapter 9. Approval for F-tax



Conditions for approval



section 1 of the Swedish tax agency shall, on application, approve the purporting to

conducting or intending to conduct business in

Sweden for F-tax.



The first paragraph does not apply if



1. There are reasonable grounds to believe that the trade

Neither is being carried out or will be carried out,



2. the application just based on a shareholder income from a

Swedish trading company, or



3. the applicant or any reviewable under paragraph 2 of



(a)) within the last two years have violated the terms

granted in accordance with section 3 or otherwise abused a

approval for F-tax and the abuse is not insignificant,



(b)) has not been reported or paid taxes or fees

in accordance with this Act or the equivalent foreign taxes or

contributions to an extent which is not insignificant,



c) has failed to comply with an order to leave

income tax return or such particulars as referred to

in chapter 33. 6 section, or have submitted or accepted so miserable

information that they apparently cannot form the basis for

taxation,



d) has disqualification, or



e) is bankrupt.



If there are special reasons, the decision on approval for F-

tax is taken notwithstanding the second subparagraph, 3.



section 2 of the Examination under paragraph 1, the



1. If the applicant is a closely held company also relate to

business leaders in the company and other closely held companies that he

or she is, or in the last two years has been

business leaders in, and



2. If the applicant or in the last two years has been

business leaders in the closely held company also relate to the company.



Examination of the closely held company should only relate to maladministration

that can be attributed to the Corporate Executive.



It is stated in the first and second subparagraphs if closely held companies

also applies to micro-commerce.



F-tax conditions



section 3 of the Revenue Commissioners may decide that an approval for F-tax

for a natural person shall be reconciled with the condition that it only

may be invoked in his or her business.



The Revenue Commissioners may decide that an approval for F-tax

not have come together with a condition referred to in the first subparagraph shall

replaced by an acceptance of such terms.



Withdrawal of approval for F-tax



section 4 of the Swedish tax authority shall revoke an approval for F-tax



1. the holder requests it, or



2. conditions for approval for F-tax is not

fulfilled in accordance with paragraph 1.



If there are special reasons, the tax agency to refrain from

withdrawal under the first subparagraph 2.



10 Cape. Tax deduction for preliminary tax



Content



1 §/expires U: 2016-03-01/

This chapter contains provisions on



– obligation to make tax credit (section 2),



– the general rule for tax deduction from remuneration for work

(3 §),



– derogation from the obligation to make tax deductions from

remuneration for work (§§ 4-13),



– the obligation for paying agents (section 14),



– the general rule for tax deduction from interest, dividends and other

return (section 15),



– derogation from the obligation to make a tax deduction from interest

and dividends (sections 16-18),



– obligation to provide information about tax deduction (§ 19),



– refund of tax credits (section 20), and



-order to make tax deductions or provide information about

tax deduction (section 21).



1 section/entry into force: 03/01/2016

This chapter contains provisions on



– obligation to make tax credit (section 2),



– the general rule for tax deduction from remuneration for work (section 3),



– derogation from the obligation to make tax deductions from remuneration for work (§§ 4-13),



– the obligation for paying agents (section 14),



– the general rule for tax deduction from interest, dividends and other returns (section 15),



– derogation from the obligation to make a tax deduction from interest and dividends (sections 16-18),



– obligation to provide information about tax deduction (§ 19),



– refund of tax credits (section 20),



-order to make tax deductions or provide information about tax deduction (section 21), and



– commitment to make tax credit (section 22).

Law (2016:64).



Obligation to make tax deductions



section 2 of The paying the remuneration for work, interest, dividends

or other returns that is taxable under

the income tax Act (1999:1229) to make tax deductions under

the provisions of this chapter.



Tax deductions are to be made on each occasion when the payment

takes place.



Tax deductions should be made from the compensation of work-

the main rule



paragraph 3 of the tax deduction should be made from the cash remuneration for work.



As compensation for work is counted in this law also



1. pension,



2. annuities that are not reimbursed for divested assets,



3. compensation due to sickness or accident insurance

subscribed in connection with the service, if the compensation is not

is an annuity,



4. lump sum on account of personal injury,



5. sick pay and other remuneration as referred to in Chapter 11. 24,

30, 31, 34 and 36 sections and 15 Cape. section 8 of the income tax act

(1999:1229),



6. compensation for loss of earnings and for infringement of

trade or business,



7. exceptional benefits and such periodic subsidies or

such similar periodic payments which granter according to

the income tax act to pull off in income

trade or business,



8. on-hand at the retirement savings plans that shall ACP underestimated according to

58. 33 § income tax act due to

the retirement savings agreement has expired or that

the proceeds have been used by repossession, bankruptcy or

chords,



9. compensation for the increased cost of living provided by such

missions referred to in Chapter 12. section 6 of the income tax Act, to the

the part payment exceeds



(a)) the flat-rate amounts referred to in Chapter 12. 6 a, 10-15, 17 and

21 of the income tax Act, or



(b)) the actual expenditure in terms of cost of accommodation,



10. other compensation for costs incurred in service than those who

referred to in 9, to the extent that the consideration relates to the costs that it

is clear that the recipient may not deduct for tax purposes,

and



11. other cash compensation payable by reason of

the service.



Exemption from the obligation to make tax deductions from

remuneration for work



Limited amount



section 4 of the tax deduction should not be made from the remuneration for work

If



1. the compensation is less than 100 dollars,



2. it can be assumed that the remuneration paid by the payer

total will pay to the recipient during

the calendar year is less than $100,



3. it can be assumed that the remuneration paid by the payer

total will pay to the recipient during


the calendar year is less than $1,000 and



a) the payer is an individual or an estate,



(b)) the remuneration does not constitute expenditure in a business operation that

payer,



c) the payer and the recipient has not met with such

agreement referred to in chapter 25. 13 § 4

social security code that the remuneration shall be considered as

income from employment, as well as



d) there is no such compensation to a guardian,

trustee or trustees referred to in Chapter 12. section 16 of the

the parental code, or



4. the compensation payable to an athlete by a

non-profit association has the objective to promote sport and

meeting the requirements of Chapter 7. 4-6 and 10 § §

the income tax Act (1999:1229) and it can be assumed that the

in total, the Association will pay out in the calendar year

less than a half price base amounts. Team (2013:967).



Some payments and Payees



paragraph 5 of the tax deduction should not be made from



1. compensation for work done by a Swedish trading company or a

overseas delägarbeskattad legal person pays out to a

the co-owner of the company or of the legal person,



2. sickness benefit or other consideration referred to in chapter 15. section 8

the income tax Act (1999:1229) to a recipient who has

charged to preliminary tax for the tax year, or



3. remuneration for work is paid to the State,

counties, municipalities or municipal associations.



section 6 of the tax deduction from remuneration for work is paid

to a foreign legal person or a natural person who is

limited tax liability in Sweden should only be done if

the compensation shall be paid for the trade to which the receiver

conducts from a permanent establishment in Sweden.



section 7 On remuneration for work covered by a decision

special accounting and income tax payer know

decision, the tax deduction is not made under the provisions of

This chapter but in accordance with the provisions of Chapter 13.



section 8 compensation for work is taxable according to the law

(1991:591) on special income tax for non-residents

artists and others, the tax deduction may not be made under

the provisions of this chapter, but in accordance with the provisions of

Chapter 13.



However, the provisions of this chapter, with the exception of

section 6, if



1. The Swedish national tax Board pursuant to paragraph 5 (a) of the law on the Special

income tax for non-resident artists, among others. has announced

a decision on liability under the income tax act

(1999:1229), and



2. the payer knows for the decision.



Decision concerning exemption from tax deductions



§ 9 the Swedish tax authorities may decide to tax deduction should not be made

from a certain compensation for work on



1. the compensation shall be paid to someone who is not taxable

for it in Sweden and an agreement has not been reached

with the State in which the compensation should be taxed to

tax deductions are to be made in Sweden, or



2. tax credit, taking into account the taxpayer's income

or employment conditions or for other special reasons,

would cause considerable inconvenience to the payer.



section 10 of the Swedish tax authorities may decide to tax deduction should not be made

from the remuneration for work to a recipient



1. is fully taxable in Sweden but does work in a

other States such as Sweden have agreed with for

avoidance of provisional tax is imposed in more than one of

States, or



2. reside in such a State referred to in paragraph 1 but does work in

Sweden.



The first paragraph applies only if the deduction of preliminary tax on

because of the work done in the other State.

If there is a dispute about which state the provisional tax

shall be withdrawn and if the tax agency agreement with meet

the competent authority of the other State that the tax will be levied

There, the Agency may order that the tax credit under this law does not

should be made.



Receivers that are approved for F-tax



section 11 of the tax deduction should not be made if the person receiving the

remuneration for work is approved for F-tax either when

the compensation is determined, or when it is paid.



If the receiver is approved for F-tax with conditions in accordance with Chapter 9.

paragraph 3, the first subparagraph applies only if approval is invoked

in writing.



section 12 of The which pays compensation for work may accept a

a statement of approval for F-tax from the recipient of the

be given in a document drawn up in connection with the assignment and

containing the necessary identification data for

the payer and the recipient.



If the payer knows that an indication of approval of the

F-tax is incorrect, it may not be accepted.



section 13, even if the recipient is approved for F-tax, shall

tax deductions may be made from the pension, sick pay and other

contribution referred to in paragraph 3, second subparagraph, and from compensation

from the holiday cash.



Notification obligation of paying agents



section 14 if the tax deduction should not be made under section 11 or 12 and

It is obvious that the person doing the work is considered to be

employee of the payer, the payer shall notify, in writing,

this to the tax office. The notification shall be made not later than the date on which

employer declaration shall be submitted for the accounting period

When the payment was made.



In Chapter 59. 7 – 9 § § provides for responsibility for it which do not

make the notification referred to in the first subparagraph.



Tax deductions should be made from interest, dividends and other

return to the main rule



section 15 tax deductions to be made from such interest and dividends

provided in the money and control details must be provided of according to

17 or 19.



Tax deductions should be made from such different rates of return

verification details must be provided for under Chapter 17. Article 1, second paragraph

or 19 Cape. section 1, second paragraph, if the return is paid

together with interest or dividends referred to in the first

paragraph.



Exemption from the obligation to make a tax deduction from interest

and dividend



section 16 of the tax deduction should not be made from the interest rate or dividend



1. for natural persons who are resident in

Sweden



2. in accordance with the Tax Convention are fully exempt from taxation

in Sweden, or



3. as a foreign company shall submit the statement of

According to Chapter 23. § 5.



section 17 of the tax deduction should not be made from the interest



1. on an account, if the interest is less than 100 dollars,



2. in a joint account referred to in chapter 17. section 6, second paragraph,

If the interest rate is less than 1 000 SEK,



3. on the account of client funds, or



4. paid along with a different amount, if

the payer does not know what portion of the payment that is

interest and therefore should report the total amount in the control task

According to chapter 17. paragraph 5 of the second paragraph.



Tax deduction should not be made from the interest compensation as

the purchaser of a right of claim or part ownership right to

the transferor of the interest receivable that have yet to be paid.



section 18 of the tax deduction should not be made from the dividend



1. at equities in a Swedish Corporation that is not a

the record companies referred to in Chapter 1. section 10 of the companies act

(2005:551), or



2. on shares in a Swedish Business Association.



Obligation to provide information about tax credits



section 19 of The which pays compensation for work shall at all

installment leave recipient indication of

earned income tax credit amounts.



The Revenue Commissioners may decide on exemptions from the obligation to

provide information about the earned income tax credit amount, if the deduction is as

as at the previous payment

and the decision does not cause significant inconvenience to the

taxpayer.



Refund of tax credits



section 20 Of the person for whom tax deductions have been made can show

to a deduction has been made with too high amount and the amount

have not yet been paid to the Revenue Commissioners, for the person who has

made promptly pay back tax credit

the difference against receipt.



Repayment based on a decision on preliminary tax

in connection with any bankruptcy or seizure shall be made to

bankruptcy and enforcement authority.



Order to make the tax credit or provide information about

tax deductions



section 21 of the Swedish tax authority may submit to the one who does not fulfil the

obligation to make tax deductions or to provide information to

the receiver on the earned income tax credit amount to fulfil their

obligation.



/Rubriken entry into force: 03/01/2016

Commitment to make tax deductions



section 22/entry into force: 03/01/2016

Such central securities depository referred to in Chapter 1. paragraph 3 of the law (1998:1479) on CSDs and the accounting of financial instruments to give a commitment to the Revenue Commissioners to make tax deductions under section 15, if



1. the central securities depository belongs in another State within the European economic area other than Sweden,



2. the central securities depository is not conducting business from a permanent establishment in Sweden,



3. the central securities depository will pay out the interest, dividends or other returns that is taxable under the income tax Act (1999:1229), and



4. This is such a record company as referred to in Chapter 1. 10 of the Swedish companies Act (2005:551).



The undertaking shall include necessary identification data of the central securities depository and the record company.



It is stated in the first paragraph 2-4 and the second paragraph about central securities depository also applies to other foreign legal persons than CSDs. Law (2016:64).



11 kap. Calculation of tax deduction for provisional tax



Content



section 1 of this chapter is provided for



-definitions (§§ 2 and 3),



– a basis for calculation of tax deductions from remuneration for

work



(4 to 15 sections),



– tax deduction from remuneration for work to a physical

person (sections 16-23),



– tax deduction from remuneration for work to a legal


person (section 24),



– tax deduction from interest, dividends and other returns (25

and 26 sections), and



– the obligation to follow and show up the decision (section 27).



Definitions



2 section With regular compensation refers to compensation for

work that is for a specified period and who is paid

to a physical person at regularly recurring intervals.



section 3 Of the main income referred to such regular compensation to

a natural person who represents his/her main compensation for

work.



The same applies to compensation that is not regular, but as

be paid together with the main income.



Basis for calculation of tax deductions from remuneration for

work



4 § in the basis for calculating tax deductions from remuneration

for work shall include



1. cash payment as a payer to do tax deductions

from under 10 chapters,



2. the value of benefits issued by the payer and that is

taxable under the income tax Act (1999:1229), as well as



3. compensation or benefit under sections 5 to 7 are considered published by

payer, whether a tax deduction under 10 Cape. would have been made

from the corresponding compensation or benefit that is issued directly by the

payer.



The benefit of future acquisitions of securities



§ 5, such a benefit referred to in Chapter 10. section 11, second subparagraph

the income tax Act (1999:1229) and that is the power to the

the future will be deemed to acquire securities issued by it in the

service right has been acquired.



Discount, bonus or other similar benefit



section 6 of the Discount, bonus or other benefit that is released because

of customer fidelity or similar should be considered as published by the

final has accounted for the costs that form the basis for

the privilege.



Remuneration or benefit from abroad which have their basis in a

employment in Sweden



section 7 A compensation or other benefit than that referred to in paragraph 5 of that

issued by a physical person resident abroad or

of a foreign legal entity, shall be considered as published by the

the recipient is employed in Sweden on



1. the compensation or benefits may be considered to be based on

employment, and



2. There is no employment relationship between the

the Publisher and the receiver.



When do benefits and allowances are taken into account?



section 8 a benefit referred to in section 5 shall be included in

the basis for calculating the tax credit when it is to be considered

as the Publisher of the privilege has become aware that the right

have been utilised or transferred.



Benefits and allowances referred to in paragraphs 6 and 7 shall be counted

included in the information folder when it is to be considered as a Publisher has a

knowledge of them.



Valuation of benefits



9 § benefits shall be valued in accordance with the provisions of Chapter 61.

2-17 of the income tax Act (1999:1229) subject

10 or 11.



section 10 of the value of the benefit of property in Sweden that is not

holiday home or residence referred to in Chapter 61. 3 a of the

the income tax Act (1999:1229) will be calculated on the basis of such

value tables as described in Chapter 2. 10 (a) in paragraph 1, and

second subparagraph, social tariff Act (2000:980).



If the Swedish tax authorities have decided the value of a housing benefit

calculation of the basis for employer contributions referred to in Chapter 2.

10 c § social tariff law, should this value be used in

the basis for calculation of tax credits.



section 11 Of the Swedish tax agency has determined the value of an automobile benefit or

free food for purposes of calculating the basis for employer contributions

According to Chapter 2. 10 b of the social tariff Act (2000:980) shall

value used in the basis for calculation of tax credits.

Home Travel



section 12 If a party requests it, the tax office may decide to

the basis for the calculation of the tax credit shall be determined without

into account for the benefit of the free repatriation or compensation for cost

for the return journey by public transport.



The first subparagraph shall apply only to the extent that the benefit or

the compensation does not exceed the amount that may be deducted pursuant to the

12 Cape. section 24 of the income tax Act (1999:1229).



Suspension travel



paragraph 13 of the basis for calculation of tax credits to be determined

without regard to the benefit of free travel within the European economic

area in connection with incoming or outgoing

of employment or assignment or to compensation for

the cost of such a journey.



The benefit of housework



section 14 of the tax deduction for the benefit of domestic work under chapter 67.

the income tax Act (1999:1229) should be reduced, if the

performed work was approved for F-tax at one of the

dates referred to in chapter 67. 16 § 1 the income tax act.

The same applies if the exporter has a certificate or any other

document referred to in chapter 67. section 17 of the same Act. The reduction shall

be



1.50% of the value of the benefit of such domestic work

as indicated in chapter 67. section 13 of the income tax Act, and



2.30% of the value of the benefit of the other household work.



The tax deduction should be reduced by at most 50 000 per

fiscal years. In the case of the benefit of such domestic work

as indicated in chapter 67. section 13 of the income tax act should be

the tax deduction that most reduced by 25 000 per

tax year, if the worker has not reached the age of 65 years on

fiscal year. Law (2015:768).



Deduction for expenses of work



section 15 of the deduction of expenses in the work may be made if



1. a person who receives remuneration for work is a natural person

who may deduct the expenses for tax purposes, and



2. expenditure may be estimated to be at least 10% of

recipient's payment from the payer in

the tax year.



Expenditure shall be calculated in accordance with such standard as referred to in

Chapter 2. 21 paragraph social charges Act (2000:980). If

The tax agency has determined how the expenses should be calculated in accordance with

Chapter 2. the fourth paragraph of section 21 of the Act, the social contribution

calculation shall be used.



Tax deductions from remuneration for work to a natural person

16 § From remuneration for work is paid to a natural

personal tax allowances should be made in accordance with decision

preliminary tax. A decision on the tax deduction should be made

According to the tax table should not, however, apply in the case

referred to in section 20.



In January, tax deductions should be made according to the tax table

that was last applied during the previous

the tax year.



General or special tax table



section 17 of the tax credit shall, unless otherwise provided in 18 or

§ 19, made according to a general tax table in the case of such

compensation is the recipient's main income. If the compensation

is not regular, the tax deduction be made according to a

special tax table for lump sum according to Chapter 12. section 6.



section 18 of the tax credit shall be made according to a special tax table

for sickness benefit, etc., if the remuneration for work is such that

referred to in Chapter 11. section 24, paragraph 30 or section 31 or

15. section 8 of the income tax Act (1999:1229).



The first subparagraph shall not apply where the consideration is health care grants

According to Chapter 22. the social security code.



section 19 of the tax credit shall be made according to a special tax table

the Mariners if the remuneration is Lake income and recipient's

the main income. Where remuneration is not regular,

tax deduction be made under a special tax table for

lump sum according to Chapter 12. section 6.



Tax credits of 30%



section 20 From remuneration for work is paid to a natural

personal tax allowances should be made with 30% of the surface, if

compensation



1. is not recipient's main income nor such

sickness benefit etc. referred to in section 18,



2. does the work that is intended to last for less than a

week,



3. the employers reported in a simplified declaration, or



4. is that referred to in Chapter 10. section 13 and the receiver is approved

for F-tax.



Mandatory increase of tax deductions



section 21 of An increased tax deductions should be made from the compensation for

work paid to a natural person if



1. the payer has not obtained information from the tax office if

which tax deductions to be made,



2. a person who receives remuneration has not shown up in a

decision on preliminary tax even though the payer has requested

This, and



3. compensation is the recipient's main income.



An increased tax credit under the tax table

the closest equivalent to the rate of municipal income tax for

the place where the payer has his Office, or where the remuneration

otherwise, be paid out, increased by 10 percent of deduction

According to the table.



Voluntary increase of tax deductions



section 22 Of the receiving remuneration for work requests it,

payer make an elevated tax deduction from the main income.

The payer shall deduct the amount requested last

as from the first payment that is

two weeks after the request.



The payer shall not make the tax deductions provided for in the first subparagraph

If the tax agency has reviewed a decision on preliminary tax

at the request of a bankruptcy estate or enforcement authority under

66 Cape. section 15.



Tax deductions from advance



section 23 of the tax deduction from remuneration for work is paid in

the form of a repayable advance shall be equal to the portion of

the tax deduction for the full amount of compensation paid

constitute of the total remuneration.



If the entire remuneration is not known when the advance is paid,

should the tax deduction is calculated as if the advance is the entire

the remuneration for the current time period.



When the remaining amount is paid, the tax deduction can be made with

the remaining part of the total deduction for the entire

the compensation.



Tax deductions from remuneration for work to a legal

person



section 24 From remuneration for work is paid to a


legal entity, tax deduction be made with 30% of

basis, subject to a decision on special

basis according to Chapter 55. § 9.



Tax deduction from interest, dividends and other returns



section 25 of the tax deduction from interest, dividends and other returns

referred to in Chapter 10. section 15 shall be made by 30 percent unless

subject to the provisions of section 26 or a decision on special

basis according to Chapter 55. § 9.



section 26 of the tax deduction from interest, dividends and other returns

referred to in Chapter 10. section 15 on foreign securities shall be made

with so much money that it together with the tax deducted

by abroad amounts to 30 per cent of the interest, dividend

or yield.



Obligation to follow and show up decisions



section 27 A party should follow a decision on special

basis according to Chapter 55. section 9 no later than two weeks after the

to the payer got part of it; the same applies to a decision

reconsideration of decision on preliminary tax.



If a decision on a special basis will be announced after the

18 January fiscal year, as the decision applies

immediately view up there for it to do the tax deduction.

The obligation to show off such a decision is valid independently

When it is notified of the decision applies to a legal person.



12 Cape. Tax tables



§ 1 General and special tax tables shall be established for

each calendar year in accordance with the provisions of this chapter.



General tax tables



section 2 of the general tax tables should enter the tax credit on

various income amounts, calculated for one month or less.



paragraph 3 of the general tax tables will be based on the



1. income is unchanged during the calendar year,



2. the recipient will only be taxed on the income

indicated in the table,



3. the recipient shall not pay any other tax or fee

than



a) municipal income tax,



b) state income tax on earned income,



c) funeral fee under the funeral Act (1990:1144)



d) charge under the Act (1994:1744) on general pension contribution,

and



e) charge referred to in the Act (1999:291) of fee to

registered religious communities,



4. the receiver will not be granted any other deductions than

because the deduction for tax purposes, and



5. the recipient will be granted tax credit for General

pension contribution and income from employment in accordance with chapter 67. 4 – 9, §§

the income tax Act (1999:1229).



Tables should also specify the tax deduction for



1. a person who is not required to pay the general pension contribution

According to 67. section 4 of the income tax Act, and



2. a person who is not entitled to the tax credit for

labour income in accordance with chapter 67. 5-9 of the income tax act.



Special tax tables



section 4 of the special tax tables for sickness benefit, etc., for

different qualifying incomes under 25 and 26.

social security code enter the tax deductions that should be made

from a certain allowance expressed as a percentage. Moreover 3

§ the first paragraph.



section 5 of the special tax tables for seafarers shall be based on

that the taxable person has the right to sjöinkomstavdrag according to

64. the income tax Act (1999:1229) and tax credit

According to 67. paragraph 3 of the same law. Moreover section 3.



section 6 of the special tax tables for the lump sum shall

different annual income enter the tax deduction to be made from

a certain lump sum expressed as a percentage. The tables should

based on the one for Sweden the average total tax and

rate.



SECTION V. SPECIAL INCOME TAX



Chapter 13. Accounting and payment of special income tax



A decision on special income tax accounting



section 1 of the tax agency decides whether or not the tax for a physical person

to be charged under the Act (1991:586) on special income tax

for non-residents (decision on special

income tax accounting). In a decision on special

income tax accounting, tax office specify whether



1. the payer of the taxable compensation shall make

tax deduction under paragraph 3, and



2. the recipient has income that is exempt from

tax liability.



section 2 Of the Swedish tax agency has adopted specific

income tax accounting, the decision applies immediately

view the decision for the payer.



Tax credits for special income tax



section 3 of The who pays out cash compensation or other consideration

that is taxable income under the Act (1991:586) if

Special income tax for non-residents to do

tax rebates for such tax if



1. The tax agency in a decision on special

income tax accounting has indicated that tax credits should

be done, and



2. the payer knows for the decision.



Tax deduction shall not, however, be made where the payer is

resident abroad.



4 § The that pays out cash compensation or other consideration

that is taxable income under the Act (1991:591) if

Special income tax for non-resident artists, among others. should

Do tax rebates for such tax.



§ 5 in the case of tax deductions for special income tax terms

the provisions on



1. exemption from tax deductions in Chapter 10. 10 paragraph 2

and second subparagraphs,



2. the obligation to provide information about tax deductions for 10 Cape. 19

§, and



3. valuation of benefits in the calculation of the basis for

tax deductions in Chapter 11. 9 to 11 sections.



The first subparagraph of paragraph 1 shall not apply to tax credit referred to in paragraph 4.



In which cases should the taxpayer account and pay

the tax?



section 6, if the payer is resident abroad, for the person who takes

received compensation or other consideration that is taxable

income under the Act (1991:586) on special income tax for

non-resident account and pay the tax.



section 7 of The Act are taxable according to Organizer (1991:591)

on special income tax for non-resident artists, among others.

shall report and pay the tax.



TITLE VI. STATEMENTS, DECLARATIONS AND OTHER

DATA



Chapter 14. The purpose of the control tasks



section 1 monitoring data should be provided for other than the respondent

himself to the management of



1. determination of the basis for charging tax or fee

According to



a) income tax Act (1999:1229),



b) Act (1984:1052) on State property taxes,



c) Act (1990:659) if payroll tax on certain

earned income,



d) Act (1990:661) on yield tax on pension funds in

cases referred to in section 2, first paragraph 1 – 4 and 6-10 the Act,



e) Act (1991:687) if payroll tax on

pension costs,



f) Act (1994:1744) on general pension contribution,



g) Act (1994:1920) on the payroll tax, and



h) Act (2007:1398) if the municipal real estate fee,



2. determination of the basis for charging co-payments under

Chapter 3. social tariff Act (2000:980),



3. registration of tax deduction,



4. determination of the tax credit,



5. calculation of the pensionable income pursuant to Chapter 59.

the 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. taxation abroad.

Law (2011:1289).



15. Statement of income in the income from services



Content



section 1 of this chapter is provided for



-obligation to provide statement (section 2),



– for whom and by whom control details must be provided (3 – 7 sections),



– derogation from the obligation to submit a statement (section 8),



– control data content (sections 9 and 10), and



-valuation of compensation and benefits (section 11).



Obligation to leave the control task



2 § Control details must be provided of the published remuneration and

the benefit that constitutes income in income from services.

Control task should not be given where the consideration or benefit

is tax free for no other reason than the circumstances of

recipient and neither is contributing according to

social tariff Act (2000:980).



Subject to compensation also includes



1. proceeds on retirement savings plans that shall ACP underestimated in

income from services according to chapter 58. 33 § income tax act

(1999:1229), and



2. amounts represent income in income from services and

According to a provision in the income tax act or any other

law shall be deemed to be paid.



In Chapter 22. 10 and 11 § § provides for the obligation to

leave the control indication of circumstances that causes or is likely to

cause avskattning in income from services of

pension insurance or of such service pension

comparable to pension insurance. Law (2012:835).



For whom and by whom will the control be provided?



For whom will the control be provided?



paragraph 3 of the control function should be provided for natural persons and

estates.



The one who should leave the control task – the general rule



4 section Control details must be provided of which has released

remuneration or benefit.



The benefit of future acquisitions of securities



paragraph 5 of the statement of such a benefit referred to in Chapter 10. section 11 of the

the second paragraph the income tax Act (1999:1229) and that means

a right to acquire securities in the future shall be submitted by the

in whose service the rights have been acquired.



Discount, bonus or other similar benefit



section 6, if the benefit is made up of discounts, bonuses or other incentive program

were released because of customer fidelity or similar,

statement submitted by the final has accounted for the

costs that form the basis for the privilege.



Remuneration or benefit from abroad which have their basis in a

employment in Sweden



section 7 If a compensation or other benefit than that referred to in paragraph 5 of the

issued by a physical person resident abroad or

of a foreign legal person, the statement left by

that in which the recipient is employed in Sweden on




1. the compensation or benefits may be considered to be based on

employment, and



2. There is no employment relationship between the

the Publisher and the receiver.



Exemptions from the obligation to provide the control task



paragraph 8 of the statement need not be given if



1. such compensation or benefit for work as a physical

person or an estate has released, on condition that



a) remuneration or benefit does not correspond to an expense in a

trade or business,



b) tax deduction has not been made, and



c) during the year, the recipient has received a total of has had

a value less than $100,



2. such compensation or benefit for the work that has been published in

other cases than those referred to in 1, provided that:



(a) during the year) the recipient has received a total of has had

a value less than 100 kroons, and



b) tax deduction has not been made,



3. such remuneration or benefit that has been recognized in a

simplified employer Declaration, or



4. such compensation or benefit that is taxable under

Act (1991:591) on special income tax for non-

resident artists and others. and who have been recognized for the receiver in the

an employer's declaration.



Control data content



§ 9 in the control task, the following information is provided:



1. the value of the consideration or benefit that is released,



2. the period of compensation or benefit, if the only

refers to the portion of the year,



3. the number of days with Lake income as well as on the ships and in

which sea area service has taken place,



4. If the tax agency has determined the value of a benefit under

Chapter 2. 10 (b) and 10 (c) § social tariff Act (2000:980),



5. where remuneration is given out on the basis of

occupational pension scheme or a agreement about staff pension

referred to in Chapter 28. second subparagraph of paragraph 2 of the income tax act

(1999:1229), and



6. establishment number under the Act (1984:533) if

establishment number, if one has been assigned.



If the control task relates to a replacement with such a

lump sum payment on account of injury referred to in Chapter 11. 38 §

the income tax Act, the control information if

lump sum because of the same injury has been previously released

and if so, with what amount and under which

the payment year.



If the control task concerns the remuneration or benefits that are not

should be addressed to taxation but are contributing according to

social tariff code, the value in the control task at such a

remuneration or benefit mentioned in particular. Law (2012:835).



section 10 Of the uppgiftsskyldige have given out compensation for such

expenditure referred to in Chapter 12. section 2, first and second subparagraphs

income tax Act (1999:1229) and that of the 10 Cape. paragraph 3 of the other

paragraph 9 or 10, it follows that a tax deduction should not be made from

the compensation, it is sufficient that the control task

States that such compensation were released.



Valuation of compensation and benefits



section 11 of the value of allowances and benefits that were released in

other than cash shall be calculated in accordance with the provisions of

61. the income tax Act (1999:1229).



In calculating the value of food and car benefits may

the provisions of Chapter 61. 18, 19 and 19 (b) of the income tax act

applies only if the tax agency has decided that, in accordance with Chapter 2.

10 b of the social tariff Act (2000:980).



The value of the benefit of property in Sweden, which is not a

holiday home or a residence referred to in Chapter 61. 3 a of the

the income tax act shall be calculated on the basis of such value tables

as described in Chapter 2. 10 (a) in paragraph 1, second subparagraph

social tariff Act. If the tax agency has determined the value under

Chapter 2. 10 c § social tariff law, should this value be used.



16. Statement of income and deduction in the income

trade or business



Remuneration and benefits



section 1 Verification details must be provided of remuneration and benefits

as specified in section 3 and must be allocated to the income

trade or business.



section 2 of the statement should be provided for natural persons and, in the

cases referred to in section 3, paragraph 1 and 4, also for legal entities of

the who has released compensation or benefit.



section 3 of the control task, the following information is provided:



1. remuneration and benefits that were released for the work and

the Publisher has done or been required to make tax deductions

from,



2. sick pay and other remuneration as referred to in chapter 15.

section 8 of the income tax Act (1999:1229),



3. such paid aid or waived amount referred to in

29. the income tax Act, and



4. payment for



(a)) the use of, or the right to use copyright to

literary, artistic or scientific work, including

cinema films, any patent, trade mark, design or model, plan,

secret recipe or secret manufacturing method, or



b) discloses information about experiential knowledge of industrial, commercial

or scientific nature.



Forest-, skogsskade-and copyright account



4 section Control details must be provided of



1. deposit as



a) 21. the income tax Act (1999:1229) on forest account or

forest damage account, and



b) 32. income tax act of authorship credit,



2. collection and payment according to



a) 21. 36 § income tax law from a forest account or

a forest damage account, and



b) 32. section 8 of the income tax act from an authorship credit,

as well as the



3. assignment, pledge or seizure of funds, if

These conditions are known, according to



a) 21. 40 and 41 of the income tax act on forest account or

forest damage account, and



b) 32. 11 paragraph 1 or 2 of the income tax act

authorship credit.



paragraph 5 of the statement shall be provided to the account holder of the

account-holding credit institution.



section 6 of the control task, the following information is provided:



1. the amount deposited,



2. the socket or the paid amount, and



3. assignment, pledge or takeover of the account funds.



Chapter 17. Statement of interest income and other returns

on receivables



Obligation to leave the control task



section 1 Verification details must be provided of interest income.



Supervisory role should also be provided if different returns than

capital gain attributable to receivables which are

revenue in the capital.



For whom and by whom will the control be provided?



section 2 of the statement should be provided for natural persons and

estates.



paragraph 3 of the statement shall be submitted by the person who has be counted

or paid interest or other returns.



Information providers are other legal persons than estates.



Exemptions from the obligation to provide the control task



paragraph 4 of the statement of interest or other returns

need not be given



1. for an account that doesn't have a social security number and

opened before January 1, 1985, if the interest rate is less than

SEK 100 during the year or, where the account is held by more than one

person, the interest of each of them is less than 100 dollars,



2. If the total interest on accounts otherwise than as

referred to in 1 is less than 100 dollars in the year of a person,



3. forest damage forest account, credit, authorship credit and

retirement savings plans, and



4. for assets on a investeringssparkonto, if the account at

the date when the proceeds were transferred or paid to

the account held by a fully taxable natural persons

or an unlimited estate tax.



The first subparagraph of paragraph 4 shall not apply to interest and other returns on

assets referred to in chapter 42. 38 section or interest referred to in

42. 42 section 3 income tax Act (1999:1229).

Law (2011:1289).



Control data content



section 5 of the control task should be provided if credited

or paid interest and other returns.



If the uppgiftsskyldige cannot specify what proportion of the paid

amount representing interest rate, an indication of the total

paid amount is left in the control task.



When two or more persons holding an account



section 6, If an account held by two or more people, be

interest or other returns are distributed among them according to their

shares in interest or other yield or, if these

shares are not known for the uppgiftsskyldige, in equal

shares.



If an account is held by more than five persons and a person

dispose of your account, need to control task only provided for

the person who has power of disposal over the account.



Chapter 18. Statement of interest



Obligation to leave the control task



section 1 Verification details must be provided of the interest expense.



For whom and by whom will the control be provided?



section 2 of the statement should be provided for natural persons and

estates.



paragraph 3 of the statement shall be submitted by the person who has received

interest rate.



Information providers are other legal persons than estates.



Individual that has only received penalty interest need not

leave the control task.



Exemptions from the obligation to provide the control task



paragraph 4 of the statement of interest need not be given if

the total rate of return for a person of less than 100 dollars

during the year.



Control data content



section 5 of the control task should be provided if received on interest.



If any part of the interest paid in advance, the task

only be made where the portion of the interest that relates to the period up to and including

on January 31 of the year following the tax year.



When two or more persons are liable for a

debt



6 § If two or more persons are liable for a

the debt, the interest rate is divided between them after their shares in

the interest rate or, if those shares are not known for the

uppgiftsskyldige, in equal shares.



If a debt is common for more than five people, need

control task only for the person who can be considered as


representatives of them.



19. Statement about yields on taxed



Obligation to leave the control task



section 1 Verification details must be provided of the interest and dividends on

taxed.



Supervisory role should also be provided if different returns than

capital gain attributable to taxed and which constitute

revenue in the capital.



For whom and by whom will the control be provided?



section 2 of the statement should be provided for natural persons and

estates.



paragraph 3 of the statement shall be submitted by the person who has be counted

or paid out interest, dividends or other income.



Exemptions from the obligation to provide the control task



paragraph 4 of the statement should not be left on the interest, dividends or

other return on



1. assets in retirement savings plans, and



2. assets at a investeringssparkonto, if the account at

the date when the proceeds were transferred or paid to

the account held by a fully taxable natural persons

or an unlimited estate tax.



The first subparagraph of paragraph 2 shall not apply to interest, dividends and other

return on assets as referred to in chapter 42. 38 §

the income tax Act (1999:1229). Law (2011:1289).



Control data content



section 5 of the control task should be provided if credited

or paid interest, dividends and other returns.



When more than five people in possession of a depot or an account



6 § On a custody account or an account is held by more than five persons

and a person disposes of the depot or your account, need

control task only for the person who has power of disposal over

the pits or the account.



20 chapter. Statement on the sale of equity in certain

funds and fund companies



Obligation to leave the control task



section 1 Verification details must be provided of the disposal of shares in



1. a unit trust,



2. such a fund company that operates in Sweden

According to Chapter 1. section 7 of the Act (2004:46) about mutual funds,



3. a special fund, or



4. a foreign special fund marketed in Sweden according to

Act (2013:561) on alternative

investment funds. Team (2013:585).



For whom and by whom will the control be provided?



section 2 of the statement should be provided for natural persons and

estates.



paragraph 3 of the control function on the circulation by redemption or

the disposal referred to in Chapter 44. 8 a of the income tax act

(1999:1229) must be submitted by



1. such mutual fund company as referred to in Chapter 1. Article 1, first paragraph 8

Act (2004:46) if mutual funds or of a

depositary, on the management of the investment fund

or fund company has switched to the Institute;



2. Aifm managing such funds as referred to in

1 § 3 and 4, or by a custodian, if

management of the Fund has been transferred to the Institute;



3. the management company that operates in Sweden according to

Chapter 1. section 6 of the Act on mutual funds, and



4. UCITS which operates in Sweden according to Chapter 1.

section 7 of the Act on mutual funds.



If a management company, a mutual fund company or a foreign

Aifm having concluded an agreement with a securities firm

to ensure the sale and redemption of shares, shall

control task instead is provided by

securities institution.



If a share is nominee-registered, the administrator

leave the control task. Team (2013:585).



paragraph 4 of the statement about other disposals than redemption of shares

in such funds and UCITS referred to in paragraph 1 shall be submitted by

trustee, if the shares are nominee-registered.



If an interest in a foreign investment fund company or special fund

unable is nominee-registered, the statement left by

in the case of a securities firm that is involved in the

the divestment. Team (2013:585).



Exemptions from the obligation to provide the control task



paragraph 5 of the statement should not be left on the circulation of



1. assets in retirement savings plans, and



2. assets at a investeringssparkonto, if the account at

the timing of the sale was held by an unlimited

taxpayer natural person or any tributary

estate. Law (2011:1289).



Control data content



section 6 of the control task, the following information is provided:



1. capital gain or loss,



2. nature of the Fund,



3. the Fund's identification data,



4. If the Fund is marknadsnoterad, and



5. in the case of a sale referred to in Chapter 44. 8 a of the

the income tax Act (1999:1229).



If the uppgiftsskyldige does not have a task if compensation in

disposal, should the market value of the unit at avyttringsdagen

be used in calculating the capital gain or loss.

If avyttringsdagen is not known, the market value of the day

When the sale was registered for use.



If information is missing on the acquisition cost, will be provided

remuneration from the sale, after deduction of the expenses of

the sale rather than capital gain or

capital loss. Law (2011:1289).



21. Statement on the sale of receivables and

some other securities taxed



Obligation to leave the control task



section 1 Verification details must be provided of



1. disposal of other participatory rights than those referred to in

20 chapter. section 1 and the receivables, if not control task

shall be submitted in accordance with 2;



2. completion of options and futures, which are not

means acquisition or sale of property, as well as



3. issue of warrants.



For whom and by whom will the control be provided?



section 2 of the statement should be provided for natural persons and

estates.



paragraph 3 of the statement must be submitted by



1. securities in the cases they are involved in the sale

of part ownership right or the right of the claim and statement are not

to the left of them referred to in 2-7.



2. securities in the cases they register an option

or a semester, or otherwise involved in the issue

of the option or at the completion of the options or

futures transaction,



3. credit market companies,



4. guarantee the authority under the Act (1995:1571) if

Deposit Insurance Act (1999:158) on investor protection,



5. a person who has paid out compensation on sales through

redemption,



6. insurer has paid out compensation due

such insurance as a securities company has signed for

liability which it may incur

services are provided in the movement, and



7. as for or has brought a investeringssparkonto at

the disposal referred to in Chapter 44. 8 a of the income tax act

(1999:1229). Law (2011:1289).



Exemptions from the obligation to provide the control task



paragraph 4 of the statement should not be left on the circulation of



1. assets in retirement savings plans, and



2. assets at a investeringssparkonto, if the account at

the timing of the sale was held by an unlimited

taxpayer natural person or any tributary

estate.



The first subparagraph of paragraph 2 shall not apply to the disposal of assets referred to

in chapter 42. section 38 the income tax Act (1999:1229).

Law (2011:1289).



Control data content



section 5 of the control task, the following information is provided:



1. the compensation has been agreed after the deduction of

sales commissions and similar expenditure,



2. the number of shares or receivables,



3. by courts or by courts of equity claims type and class,



4. the cash compensation in the event of such exchanges of shares

(a) referred to in Chapter 48. 2 § 49 and Cape. section 2 of the income tax act

(1999:1229), as well as



5. in the case of a sale referred to in Chapter 44. 8 a of the

the income tax Act and the compensation referred to in the

paragraph.



If a futures contract is completed by one party sells

an asset while the same party acquires a less

access of the same nature, may be provided

gross annual salary at the time of sale. Law (2011:1289).



section 6, If a payment also plans other than compensation for

taxed or receivables and the uppgiftsskyldige

can't specify how much of the paid amount is

compensation for such rights, the indication of the total

paid amount is left in the control task.



When taxed or receivables is jointly owned by several

people



section 7 if the taxed or receivables is jointly owned by

several people and the disposal has been established a

report in accordance with Chapter 8. section 27 of the Act (2007:528)

the securities market, need to control task only provided for

the person named in the report.



22. Statement on certain other conditions



Content



section 1 of this chapter contains provisions on the obligation to

leave the control indication of



– the transfer of private property and stakes in some

housing corporations (§§ 2 and 3),



– the provision of private residence or dwelling that is held with

the rental right (paragraph 4),



– common facilities (sections 5 and 6),



– interest subsidies (article 7),



-pensions and retirement savings accounts (§§ 8 and 9),



– avskattning of pension insurance (section 10);



-company pension plans (section 11),



– a basis for the yield tax on life insurance (section 12),



— tax credit for the benefit of domestic work (section 13),



– electricity certificates (section 14),



– emissions trading, emission reduction units and certified

emission-reductions (paragraph 15),



– flat-rate revenue by possession of a investeringssparkonto

(section 16),



– flat rate income on holdings of shares in mutual funds,

fund companies, special funds and foreign mutual funds

(paragraphs 17 to 21),



– investeraravdrag (paragraphs 23 and 24), and



-tax credit for renewable micro-generation of electricity

(section 25). Law (2015:768).



The transfer of private property and stakes in some

housing companies



2 § Control details must be provided on the transfer of a


private condominium.



Verification details must be provided for natural persons and the estates of

private housing company.



In the control task, the following information is provided:



1. apartment designation;



2. the date of the transfer and acquisition of the transferor,



3. remuneration for the transfer,



4. If the transferor acquired private condominium after years

in 1983, the compensation for this acquisition,



5. the transferor's share of balances in the Interior

Repair Fund or a similar fund at the disposal and, if

the transferor acquired private residential right after the year 1973,

the proportion in this acquisition,



6. capital duty provided for in 1973 and which

the transferor pursuant to chapter 46. section 7 of the income tax Act (1999:1229)

may count in the cost amount, and



7. If the transferor acquired private condominium last year

in 1973, the transferor's share of private housing company

fortune on 1 January 1974, calculated in accordance with chapter 46. section 14 of the

the income tax act.



paragraph 3 of the statement shall be provided for the assignment of a Member

or a shareholder stake in a Swedish business association or

a Swedish limited liability company that does not meet the conditions set out in Chapter 2.

section 17 of the income tax Act (1999:1229) to be a

private housing companies but providing housing for their

members or co-owners of buildings owned by the Association

or company, if it is to share such a dwelling.



Verification details must be provided for natural persons and the estates of

such Swedish economic associations and Swedish limited liability company

referred to in the first subparagraph.



In the control task, the following information is provided:



1. the designation,



2. the date of the transfer and acquisition of the transferor,



3. the compensation for the transfer, and



4. If the transferor acquired the share after the year 1983,

the compensation for this acquisition.



Lease of private property or property held by

tenancy



paragraph 4 of the statement shall be provided for the grant of a

private residence or an apartment which is held by tenancy.



Verification details must be provided for natural persons and the estates of

the who has released compensation or benefit for housing. This

applies only if the payer has also paid out compensation

for work to the receiver and have done or been obliged

to make a tax deduction from the remuneration.



In the control task should be provided where the consideration or

the privilege.



Common facilities



paragraph 5 of the statement must be submitted if the dividend paid to shareholders in

such communities as referred to in Chapter 6. section 6, first paragraph

the income tax Act (1999:1229).



Verification details must be provided for natural persons and the estates of

the legal entity managing the Mancomunidad.



In the control task should be provided if the dividend paid

and what proportion of the dividend that comes from the revenue of

forestry activities carried out in the community.



section 6, If a private residential have some in another

community than referred to in Chapter 6. section 6, first paragraph

the income tax Act (1999:1229), the control be provided

privatbostadsfastighetens share of samfällighetens income

that is a return of capital.



Verification details must be provided for natural persons and the estates of

the legal entity managing the Mancomunidad.



In the control task should be provided

privatbostadsfastighetens share of samfällighetens income

to the extent that these exceed 600 pounds.



Interest subsidies



7 § Control details must be provided of government interest subsidies for

residential purposes.



Verification details must be provided for natural persons and the estates of

Building and planning.

In the control task should be provided paid interest subsidy

or lenient repayment obligation.

Pensions and retirement savings accounts



section 8 Control details must be provided of pension insurance and

retirement savings accounts.



Verification details must be provided for natural persons and the estates of

insurers and pension savings institutions.



In the control task should be provided paid premiums and

made contributions as a deduction may be made in accordance with Chapter 59.

section 2 of the income tax Act (1999:1229).



§ 9 Verification details must be provided of



1. the transfer of the entire value of a pension plan who

referred to in chapter 58. the third paragraph of section 18 of the income tax act

(1999:1229), and

2. insurer's assignment or transfer of a

pension insurance with another insurer, or to the

another part of the insurer's business.



Verification details must be provided to legal entities and physical

people of the insurer has sent the value of the

insurance or transferred or transferred the insurance.



In the control task should be provided if the transferred or

transferred value. Control the task should also contain

necessary identification data of the insured,

the insured and the accepting insurer.



Avskattning of pension insurance



10 § Control details must be provided of circumstances in which

or may result in avskattning of a pension plan in accordance with

58. 19 or 19 a of the income tax Act (1999:1229).



Verification details must be provided for natural persons and the estates of

insurers.



In the control task should be provided if the circumstance that

causes or is likely to cause avskattning and the capital

relating to insurance when the circumstance occurs.

Control the task should also contain the necessary

identification data of the insured and the

insured.



Company pension plans



paragraph 11 of the statement referred to in paragraphs 9 and 10 should also be provided

of foreign institutions for occupational retirement provision on agreements on

occupational retirement provision comparable to pension insurance.



Basis for the yield tax on life insurance



12 § Control details must be provided of such insurance or

such an agreement if the pension referred to in section 2, first paragraph

6-10 the law (1990:661) on yield tax on pension funds.



Verification details must be provided to legal entities and physical

people of insurers and institutions for occupational retirement provision.



In the control task should be provided capital basis for

insurance and occupational pension agreement calculated

under 3 (a) and 3 (c) of the Act if the yield tax on pension funds.



Control the task should also include an indication as to whether



1. insurance is a pension plan or a

endowment insurance, or



2. agreement on occupational pension is comparable to a

pension insurance or endowment insurance.

Law (2011:1289).



Tax credit for the benefit of domestic work



paragraph 13 of the statement must be submitted if the tax credit for

the benefit of domestic work under chapter 67. income tax act

(1999:1229), if the person doing the work was approved for F-tax

at any of the times specified in chapter 67. 16 § 1

the income tax act or has a certificate or any other

document referred to in chapter 67. section 17 of the same Act.



Verification details must be provided for natural persons and estates

the who has released the benefit.



In the control task should be provided the basis for

tax deductions for and how much of the dossier relating to

such household work referred to in chapter 67. section 13

the income tax act. Law (2015:768).



Electricity certificates



section 14 of the statement shall be provided for the disposal of

electricity certificates.



Verification details must be provided for natural persons and estates

by the Swedish Energy Agency.



In the control task should be provided if the number of sold

electricity sales price. Law (2015:599).



Emissions trading, emission reduction units and certified

emissions reductions



section 15 Control details must be provided on the circulation of

emissions trading, emission reduction units and certified

emission reductions.



Verification details must be provided for natural persons and the estates of

The Swedish Energy Agency.



In the control task should be provided if the number of sold

emissions trading, emission reduction units and certified

emission reductions.



The flat-rate income for investeringssparkonto



16 § Control details must be provided of such lump sum revenue for

investeringssparkonto referred to in chapter 42. 36 §

the income tax Act (1999:1229).



Verification details must be provided for natural persons and the estates of

the flying or have brought investment savings account.



In the control task should be provided if the size of

flat-rate revenue.



The flat-rate income on holdings of shares in certain funds and

UCITS



17 § Control details must be provided of the flat-rate income by holding

of shares in such funds and UCITS as referred to in

20 chapter. § 1. Team (2013:585).



section 18 of the Control task should be provided for natural persons and

estates. Law (2011:1289).



19 § Control details must be provided of the



1. such mutual fund company as referred to in Chapter 1. Article 1, first paragraph 8

Act (2004:46) if mutual funds or of a

depositary, on the management of the investment fund

or fund company has switched to the Institute;



2. Aifm managing such funds as referred to in

20 chapter. 1 § 3 and 4, or by a depositary of

management of the Fund has been transferred to the Institute;



3. the management company that operates in Sweden according to

Chapter 1. section 6 of the Act on mutual funds, and



4. UCITS which operates in Sweden according to Chapter 1.

section 7 of the Act on mutual funds.



If a management company, a mutual fund company or a foreign

Aifm having concluded an agreement with a securities firm

to ensure the sale and redemption of shares, shall

control task instead is provided by

securities institution.



If a share is nominee-registered, the administrator


leave the control task. Team (2013:585).



20 § Control task should not be left on the flat revenue at

possession of assets on a retirement savings plans or a

investeringssparkonto. Law (2011:1289).



section 21 of the control task should be provided if the size of

such flat-rate revenue referred to in chapter 42. 43 §

the income tax Act (1999:1229). Law (2011:1289).



22 repealed by law (2015:768).



Investeraravdrag



section 23 Inspection details must be provided of investeraravdrag according to the

43 Cape. the income tax Act (1999:1229).

Verification details must be provided for natural persons and estates

of the company that investeraravdraget refers to.



In the control task should be provided the basis for

investeraravdrag. Control the task should also contain

indication of natural persons, and dödsbons total

payment for shares in the company during the year, which can be

a basis for investeraravdrag. Team (2013:772).



24 § Control details must be provided of the circumstance that causes

or may result in reversal of investeraravdrag according to the

43 Cape. 22, 25, 26 or 27 of the income tax Act (1999:1229),

If the fact is known.



Verification details must be provided for natural persons and estates

of the company that investeraravdraget refers to.



In the control task should be provided if the circumstance

which causes or is likely to result in the reversal of

investeraravdrag. Team (2013:772).



Tax credit for renewable micro-generation of electricity



25 § Control details must be provided of tax credit for

micro production of renewable electricity in accordance with chapter 67.

the income tax Act (1999:1229).



Verification details must be provided for natural persons and legal

people of network concessionaire.



In the control task should be provided



1. how many kilowatt-hours of electricity that has been entered in

connection point during the year,



2. how many kilowatt-hours of electricity that has been collected in

the connection point in the year, and



3. connection point's identification data.



If several people have reported to the concession-holder to

they produce and feed into renewable electricity in one and the same

the connection point, the control tasks also include

an indication of the percentage of the basis for the

tax reduction. Law (2014:1471).



22 a Cape. The control indication of reportable accounts with

reason of FATCA agreement



Content



section 1 of this chapter contains provisions in respect of

agreement between the Swedish Government and the United States of America

Government to improve international compliance with

tax regulations and for implementing FATCA (FATCA).

Provisions are given in the following order:



-obligation to provide statement (section 2),



– for whom and by whom control details must be provided (§§ 3 and 4),

and



– control data content (5 to 8 sections).

Law (2015:69).



Obligation to leave the control task



2 § Control details must be provided of such

reportable account as described in Chapter 2. section 21 of the Act

(2015:62) for identification of reportable accounts

on the occasion of FATCA. Law (2015:69).



For whom and by whom will the control be provided?



paragraph 3 of the control function should be provided for natural persons and

such devices as described in Chapter 2. section 21 of the Act (2015:62) if

identification of reportable accounts with reason

the FATCA agreement whose possession of an account means that the account

is a reportable account.



Control function must also be provided for an entity whose holdings of

an account does not mean that the account is a reportable

the account of one or more natural persons have such

control as described in Chapter 2. section 18 of the act as

means that the account is a reportable account.

Supervisory role should also be provided for the physical

the persons. Law (2015:69).



4 section Control details must be provided of such

reporting required financial institution as described in Chapter 2.

section 19 of the Act (2015:62) for identification of

reportable accounts due

FATCA agreement. Law (2015:69).



Control data content



Information to be provided for all reportable

accounts



section 5 of the control task, the following information is provided for

reportable accounts:



1. that the account is a reportable account,



2. the account identification data,



3. account balance or value at the end of the year or, if

the account has been closed during the year, immediately prior to the account

trailing,



4. the U.S. tax identification number (TIN) for the

as the control task is paid for, if the task exists,

and



5. with regard to accounts held by entities, which

which of the people who control the task given for that

is



a) natural persons with a controlling interest of a

passive non-financial entity account holder for the

reporting taxable account, and



b) account holders for the reportable account.



If the U.S. tax exempt number is missing for a

individual control details must be provided for, shall

control task instead indicate

date of birth. Law (2015:918).



Information to be provided about reportable accounts

is holding accounts



section 6 of the control task, the following information is provided for

reportable accounts such holding accounts

described in Chapter 2. 11 section 2 Act (2015:62) if

identification of reportable accounts with reason

the FATCA agreement:



1. total interest, dividends and other returns on

assets on the account credited or paid

during the year, and



2. total compensation from the sale or redemption of the

assets, after deduction of sales commissions and

similar expenses, credited or paid to

the account during the year.



Task referred to in the first subparagraph 2 shall only be provided if the

reporting financial institution has acted as

managers, brokers, agents or other representatives

to the account holder at the time of sale or redemption.

Law (2015:69).



Information to be provided about reportable accounts

are deposit accounts



section 7 of the control task of reportable accounts

such deposit accounts as described in Chapter 2. section 11 of the first

paragraph 1 Act (2015:62) for identification of

reportable accounts on the occasion of the FATCA agreement

be provided if the total interest credited

or paid out to the account during the year. Law (2015:69).



Information to be provided about reportable accounts

Neither is holding accounts or deposit accounts



section 8 of the control task of reportable accounts

that is not holding accounts or deposit accounts be provided

If the total amount credited or paid

during the year of assets on account that it

reporting financial institution is debtor

or guarantees. Law (2015:69).



22 (b). Control task reportable and

undocumented accounts due to automatic exchange of

information about financial accounts



Content



section 1 of this chapter contains provisions in respect of

Council Directive 2004/107/EC of 9 december 2014

of the directive with regard to mandatory automatic

Exchange of information in the field of taxation and

reason of the multilateral agreement between the competent

authorities on the automatic exchange of information on

financial accounts, signed on 29 October 2014.

Provisions are given in the following order:



-obligation to provide statement (section 2),



– for whom and by whom control details must be provided (§§ 3 and 4),



– control the content of the task with respect to reportable

accounts (§§ 5-8), and



– control the task content regarding undocumented accounts

(9 §). Law (2015:918).



Obligation to leave the control task



2 § Control details must be provided of such

reportable account as described in Chapter 2. section 20 of the Act

(2015:911) If identification of reportable accounts

in the automatic exchange of information on financial

accounts.



Supervisory role should also be provided about such undocumented

account as described in Chapter 2. section 22 of the Act. Law (2015:918).



For whom and by whom will the control be provided?



paragraph 3 of the control function should be provided for natural persons and

such devices as described in Chapter 2. section 22 of the Act (2015:911) if

identification of reportable accounts by automatically

Exchange of information about financial accounts whose holdings of

an account means that the account is a reportable

account.



Control function must also be provided for an entity that holds a

the account of one or more natural persons have such

control as described in Chapter 2. section 18 of the act as

means that the account is a reportable account.

Supervisory role should also be provided for the physical

the persons. Law (2015:918).



4 section Control details must be provided of such

reporting required financial institution as described in Chapter 2.

section 21 of the Act (2015:911) on identification of

reportable accounts for automatic exchange of

information about financial accounts. Law (2015:918).



Control the content of the task with respect to reportable

accounts



Information to be provided for all reportable

accounts



section 5 of the control task, the following information is provided for

reportable accounts:



1. that the account is a reportable account,



2. the State or States or jurisdictions that the person

as the control task is left to live in or can

assumed to be resident in in the manner referred to in Chapter 4 – 8. the law

(2015:911) If identification of reportable accounts


in the automatic exchange of information on financial

accounts,



3. account identification data,



4. account balance or value at the end of the year or, if

the account has been closed during the year, the account has been terminated,



5. tax identification number (TIN) for the

control the task left for, if the task is, and



6. with regard to accounts held by entities, which

which of the people who control the task given for that

is



a) natural persons with a controlling interest of a

passive non-financial entity account holder for the

reporting taxable account, and



b) account holders for the reportable account.



If the Tin is missing for a natural person who

verification details must be provided for, to control the task in

rather than indicate the date of birth and, if the task

see the reporting required financial institution's

electronically searchable databases, the person's place of birth.

Law (2015:918).



Information to be provided about reportable accounts

is holding accounts



section 6 of the control task, the following information is provided for

reportable accounts such holding accounts

described in Chapter 2. 11 section 2 Act (2015:911) if

identification of reportable accounts by automatically

Exchange of information about financial accounts:



1. total interest, dividends and other returns on

assets on the account credited or paid

during the year, and



2. total compensation from the sale or redemption of the

assets, after deduction of sales commissions and

similar expenses, credited or paid to

the account during the year.



Task referred to in the first subparagraph 2 shall only be provided if the

reporting financial institution has acted as

managers, brokers, agents or other representatives

to the account holder at the time of sale or redemption.

Law (2015:918).



Information to be provided about reportable accounts

are deposit accounts



section 7 of the control task of reportable accounts

such deposit accounts as described in Chapter 2. section 11 of the first

paragraph 1 Act (2015:911) on identification of

reportable accounts for automatic exchange of

information about financial accounts be provided

total interest credited or paid

to the account during the year. Law (2015:918).



Information to be provided about reportable accounts

Neither is holding accounts or deposit accounts



section 8 of the control task of reportable accounts

that is not holding accounts or deposit accounts be provided

If the total amount credited or paid

during the year of assets on account that it

reporting financial institution is debtor

or guarantees. Law (2015:918).



Control data content regarding undocumented accounts



§ 9 in the control data on the undocumented accounts to task

provided on the account identification information. Law (2015:918).



Chapter 23. Statements on foreign relations



Payments to and from abroad



section 1 Verification details must be provided of direct and indirect

payments in excess of 150 000 kroons or constitute

partial payments by a total of more than 150 000 kroons, if

payments are made



1. to the rest of the world from a fully taxable,



2. from abroad to a fully taxable, or



3. within the country between a fully taxable and a

limited taxpayer.



Verification details must be provided to legal entities and physical

people of that which has passed the payment.



In the control task for payment abroad, the following

information shall be provided:



1. the payment amount in the apply currency,



2. payment date,



3. currency code,



4. which country that the payment was made,



5. What payment relates, and



6. the payee.



In the control task for payment from abroad, the following

information shall be provided:



1. the payment amount in the apply currency,



2. payment date,



3. currency code, and



4. which country the payment is coming from.



Limited tax liability



section 2 of the monitoring data in accordance with Chapter 15, 16. 1 § about

contribution referred to in Chapter 16. 3 § 4 and § 4 (1) (a), 2 (a) and

3 (a), 17, 19, 20, 21 ch., 22. 2, 3, 9-11, 17-21 and

23 – 25, § 22 a Cape. and 22 (b). should also be provided for

natural persons who are resident outside.



Statement according to Chapter 22. section 10 shall also refer to

circumstances that causes or is likely to cause avskattning

According to paragraph 5, first subparagraph 6, 6a or 7 Act (1991:586) if

Special income tax for non-residents. Law (2015:918).



paragraph 3 of the Control functions under Chapter 16 of the. § 1 if compensation

referred to in Chapter 16. section 3 of Chapter 4 and 22. section 25 shall also be provided for

legal entities resident outside.

Law (2014:1471).



3 a of the Control tasks under 22 a Cape. should also be provided for

such devices as described in Chapter 2. section 21 of the Act (2015:62) if

identification of reportable accounts with reason

the FATCA agreement that limited tax liability. Law (2015:69).



3 b of the monitoring data in accordance with Chapter 22 b. should also be provided for

such devices as described in Chapter 2. section 22 of the Act (2015:911) if

identification of reportable accounts by automatically

Exchange of information about financial accounts that are limited

taxpayers. Law (2015:918).



Foreign insurance



section 4 of The who have conveyed a foreign insurance referred to in

22. section 12 shall submit such information to the insurer

and the policyholder can be identified.



Marriage and commitment to leave the control task



section 5 of the Foreign company which operates banking,

securities operations, fund activities, financing activities

or insurance activities in Sweden without the establishment of a

branch or similar establishment in the country, before

the commencement of operations, make a written undertaking to

The Swedish financial supervisory authority to provide control information in accordance

with the provisions of this law. The same applies to a foreign

Aifm managing a special fund or

promote a foreign Special Fund in Sweden under the Act

(2013:561) on alternative investment fund managers.



The obligation to provide such an undertaking does not apply a

foreign company that belongs in a State of the European

economic area (EEA) and which, by reason of

provisions of the State is prevented to leave

control tasks. The obligation does not apply

insurers within the EEA which only notifies

pension insurance pursuant to chapter 58. income tax act

(1999:1229). Law (2013:585).



section 6 of the insurer informs insurance from solid

establishment outside Sweden but in a State of the European

economic area, for each

pension insurance contracts provide a commitment to the tax office

to provide control information on pension insurance under 15

and Chapter 22. and section 2.



This also applies to foreign institutions for occupational retirement provision included

such service pension which is comparable to a

pension insurance.



The undertaking shall include necessary identification data

for the insurer, the policyholder, the insured and the

pension insurance contract.



A copy of the insurance contract shall be submitted with the

the commitment.



7 repealed by law (2015:768).



section 8/entry into force: 03/01/2016

Such central securities depository referred to in Chapter 1. paragraph 3 of the law (1998:1479) on CSDs and the accounting of financial instruments to give a commitment to the tax office to provide control functions under 17 and 19-22. and section 2, if



1. the central securities depository belongs in another State within the European economic area other than Sweden,



2. the central securities depository is not conducting business from a permanent establishment in Sweden,



3. the central securities depository



a) will be credited or pay out the interest, dividends or other income,



b) will pay compensation in the event of a sale, redemption, or



c) will take any action that imposes an obligation to leave the control task according to Chapter 20. and Chapter 22. 17-21 sections, and



4. This is such a record company as referred to in Chapter 1. 10 of the Swedish companies Act (2005:551).



The undertaking shall include necessary identification data of the central securities depository and the record company.



It is stated in the first paragraph 2-4 and the second paragraph about central securities depository also applies to other foreign legal persons than CSDs. Law (2016:64).



24. Other provisions on monitoring data



When should the control be?



The main rule



section 1 monitoring data must be submitted for each calendar year and have

submitted to the Swedish tax agency no later than 31 January closest to

the following calendar year.



Control data on pensions and

company pension plans



paragraph 2 of the statement referred to in Chapter 22. 9-11 sections should be submitted

to the tax office within 14 days from the date of the

factor that triggered the reporting requirement

occurred.



Statements on the occasion of the automatic exchange of

information about financial accounts



2 a of the control tasks according to 22 (a) and 22 (b). shall have

submitted to the Swedish tax agency no later than May 15, almost

the following calendar year. Law (2015:918).



Monitoring data from the forestry, skogsskade and copyright account



paragraph 3 of the control function according to Chapter 16. 4 § 1 shall be notified to

The Swedish tax agency no later than 30 June following calendar year.



Information to be included in all monitoring data



paragraph 4 of The statement should contain




1. the necessary identification data for the

uppgiftsskyldige and the control task is provided for,



2. the tax deduction and withholding foreign withholding tax,

as well as the



3. indication of whether the person control task

be provided for are business leaders, related to such a person

or, if the task is provided by a closely held business

or a small trading company.



Control data according to 22 (a) and 22 (b). should, however, only

contain the information referred to in the first subparagraph 1. Law (2015:918).



25 Cape. Exemptions from the reporting obligation



Article 1 obligation to provide monitoring data does not apply

information that is not relevant for



1. determination of the basis for charging tax or fee

According to the laws set forth in chapter 14. 1 § 1,



2. determination of the basis for charging co-payments under

Chapter 3. social tariff Act (2000:980),

3. registration of tax deduction,

4. determination of the tax credit,



5. calculation of the pensionable income pursuant to Chapter 59.

the 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 under the international exchange of

information.



26. Tax Declaration



Content



section 1 of this chapter is provided for



-who should file a tax return (section 2),



-the type of tax return to be provided (§§ 3-9),



– accounting periods (10-17 sections),



– what the various tax declarations shall contain (paragraphs 18 to 25),



– where a tax return must be submitted (26 to 37 sections), and



– Special rules on the accounting (§§ 38 and 39).



Who should file a tax return?



section 2 of The tax return must be submitted by



1. a person who is required to make tax credit or pay

employer contributions or who have made a tax deduction without

to be obliged to do so,



2. the taxable under the VAT law

(1994:200),



3. to be registered under Chapter 7. Article 1, first paragraph

4, 5 or 6,



4. a person who is obliged to adjust input VAT

According to the 8 (a). or Chapter 9. 9-13 of the law on VAT,



5. a person who is liable to excise duty under one of the

laws listed in Chapter 3. section 15,



6. a person who is liable to tax under the Act (1991:586) if

Special income tax for non-residents or law

(1991:591) on special income tax for non-residents

artists and others. and who shall report and pay tax under

Chapter 13. sections 6 and 7, and



7. the requesting a refund of input tax according to 10

Cape. 11 a of the VAT law. Law (2015:892).



The type of tax return must be submitted?



Employer Declaration



paragraph 3 of the tax deductions and employer contributions shall be set out in a

employer Declaration for accounting periods.



The person registered shall lodge a declaration for employers

each accounting period. If the data subject in writing

Announcing the tax agency that it neither tax deductions

or employer contributions to account for a certain

accounting period, however, need not be submitted for the Declaration

the period. This is true even if only a simplified

employer declaration under paragraph 4 shall be submitted for

accounting period.



Simplified employer Declaration



paragraph 4 a natural person or an estate that has paid out

remuneration for work to another natural person may perform

obligation to submit employer's declaration for the

compensation by leaving a simplified

employer Declaration, where remuneration does not constitute expenditure in a

trade or business as a payer.



A simplified employer Declaration should only be submitted for

the accounting periods in which compensation has been paid out. A

the Declaration must be submitted for each payee.



VAT return



§ 5 The who is required to submit a tax return pursuant to

2 § 2, 3 or 4 shall, subject to paragraph 7 of the other

paragraph, the obligation by leaving a

value added tax returns for accounting periods.



The person registered shall submit a VAT return

for each accounting period.



Excise declaration



section 6 of the excise duty shall be set out in the excise tax declaration for

accounting periods, subject to the provisions of section 8.



The person registered shall lodge tax return for a paragraph

each accounting period.



Special tax returns



section 7 of The liable just because of incorrectly

charged VAT according to Chapter 1. 2 e §

the VAT Act (1994:200) to account for the payment in a

special tax reports for the accounting periods in which

the charge has been made.



It is taxable only on account of the acquisition of such

new means of transport or products subject to excise duty, as referred to

(a) in Chapter 2. section 3(1) 1 or 2 VAT code

to account for VAT in a separate tax return

for each acquisition.



The one at the circulation of new means of transport requests

refund of input tax in accordance with Chapter 10. 11 a §

VAT code to account for the tax in a particular

tax return for every turnover. Law (2015:892).



section 8, excise duty shall be set out in a separate tax return

for each event that causes tax liability, if it is

required to submit a tax return is taxable under



1. Act (1994:1563) on tobacco tax, the Act (1994:1564) if

alcohol tax, or the Act (1994:1776) on tax on energy and

should not be recorded as a result of Chapter 7. section 1,



2. paragraph 16 of the first law on tobacco tax, paragraph 15

law on alcohol tax or Chapter 4. § 9, first subparagraph

the Act on tax on energy and will be registered under Chapter 7. 1 §

and not represented by a representative who is authorized by the

The tax office, or



3. Act (1991:1483) if the tax on vinstsparande etc.



§ 9 the person is required to submit a tax return under section 2 of the

6 shall submit a separate return for each

taxable compensation.



Accounting periods



Calendar month is the main rule



section 10 covers A period of one calendar month, unless

provided otherwise.



Calendar quarters and fiscal years for VAT



section 11 Of the taxable amount for VAT, excluding

within acquisition and imports, calculated the total amount

to a maximum of 40 million for the tax year,

the accounting period for VAT to be a

calendar quarter. On the same basis calculated the total amount

to a maximum of one million dollars, will be an accounting period

fiscal years.



section 12 Of that which is required to submit a tax return pursuant to

2 § 3 is the accounting period a calendar quarter.



Shorter period than calendar quarter or

tax year



paragraph 13 of the tax authority shall decide that the reporting period for

value added tax shall be a calendar month instead of a

calendar quarter or a calendar month or a

calendar quarter in place of a tax year if



1. the Declaration obligation, or



2. There are special reasons.



A decision as referred to in the first subparagraph 1 shall apply at least 24 of

consecutive calendar months, unless there are special reasons

speaks against it.



From what point in time comes a change between calendar quarter

and calendar month?



section 14 a decision pursuant to paragraph 13 of the first paragraph 2 to

the accounting period for value added tax shall be a

calendar month instead of a calendar quarter comes from

the beginning of the calendar quarter to which expired prior to

the date of the decision. If the decision will be announced after the date

declaration under section 26 shall be submitted for the calendar quarter or

If the Declaration has been made for the calendar quarter in which the decision

However, the decision shall apply from the beginning of the

calendar quarter in which it was delivered.



If there are special reasons, apply the first subparagraph also decision

According to section 13, first subparagraph 1.



section 15 If the accounting period for value added tax is changed to a

calendar month instead of a calendar quarter or vice versa in

cases other than those referred to in section 14, the new

the accounting period shall take effect from the end of the

calendar quarter during which the tax obligation informed

The Swedish tax authority if the change according to Chapter 7. 4 section or the Revenue Commissioners

decided on the change.



From what point in time comes a change from or to

tax year?



section 16 VAT accounting period changed from

or to a tax year, the new

the accounting period shall apply from the beginning and after

the end of the tax year in which the Declaration obligation

Tax agency informed of the change in accordance with Chapter 7. 4 § or

The tax agency decided on the change.



Fiscal year accounting period for excise duty



section 17 Of the which can be calculated to account for excise tax with a

net amount of not more than 50 000 kroons for the tax year,

The tax agency decide that accounting period for excise duty

shall be a tax year.



The accounting period for excise shall be determined to be valid

from the beginning of the tax year in which the

the Declaration obligation applied to have fiscal years

accounting period or from the end of the tax year

When the tax agency notified the Declaration obligation if a

change of accounting period in accordance with Chapter 7. 4 section or the work

decided on such an amendment.



The decision ceases to be valid if the Declaration the culprit goes

in bankruptcy. The current accounting period, in such

case expires at the end of the calendar month in which the bankruptcy decision

has been taken.




What do the different tax declarations contain?



All tax returns



18 § A tax return shall contain



1. the necessary identification data,



2. the accounting period to which the report is submitted

for, and



3. the additional information that the tax agency needs to

be able to calculate and check the tax and fees.



Employer Declaration



Article 19 an employer statement shall indicate



1. the total remuneration paid by the payer is required to

make a tax deduction for,



2. the total deduction amount,



3. the total remuneration paid by the payer is required to

paying payroll taxes for,



4. total deductions pursuant to Chapter 2. section 21

social tariff Act (2000:980), and



5. the period's total payroll.



Simplified employer Declaration



20 § a simplified employer declaration shall indicate

If



1. the remuneration paid by the payer is required to make

tax deductions for and pay payroll taxes for,



2. enforced tax deduction,



3. end payroll taxes, and



4. deduction of such preliminary tax credit for

household work referred to in paragraph 17, first paragraph 2 law

(2009:194) on the procedure for tax credit for

domestic work.



VAT return



section 21 of A value added tax return shall indicate



1. output tax,



2. input tax, and



3. sales, acquisitions and transfers of goods

transported between EU countries.



A VAT declaration to be provided by a

group header to include data for the entire group.



Excise declaration



section 22 of An excise tax declaration shall indicate



1. the gross amount,



2. the claimed deduction, and



3. the net amount.



section 23 To each accounting period, the excise tax attributable

for which accountability has entered during the period.

Tax under the Act (2007:460) if the tax on

motor insurance premium accommodation shall, however, be attributed to the

accounting period in which the chargeable event occurs.



Accountability ensues when business events,

bases tax liability, according to generally accepted accounting principles are posted

or should have been posted. Is the tax obligation not

accounting required pursuant to the accounting Act (1999:1078) ensues

accountability at the same time the tax liability.

The same applies if the chargeable event shall occur at events

which do not result in any posting action.



In case of sale on credit, the tax office, on the principles

for the redovisningsskyldiges posting calls for it,

decide that the accountability should arise at

the end of the tax year but not later than when the payment

received or receivable be discounted or transferred.



If a tax obligation declares bankruptcy, entering

accountability immediately for the business events for which

tax liability has expired before the bankruptcy decision.



Special tax returns



section 24 a special tax return referred to in 7 and

8 § § should contain an indication of the



1. the acquisition or the event that gives rise to liability

and the tax due on acquisition or event,



2. the sums wrongly designated as the value added tax

According to Chapter 1. the third subparagraph of paragraph 1 of the law on VAT

(1994:200), or



3. the turnover which carry the right to repayment and the

amount to be paid back. Law (2015:892).



section 25 of such special tax return referred to in section 9 shall

indicate:



1. the taxable compensation, and



2. tax on remuneration.



When should a tax declaration is submitted?



Smaller companies must submit VAT return



section 26 of The liable to account for VAT on

taxable amount excluding acquisitions and within

imports are estimated to total up to a maximum of SEK 40 million

for the tax year shall, subject to paragraphs 27 to 35,

submit tax return according to the following schedule:



Employer-Point tax-VAT should have come

Declaration Declaration Declaration into

Accounting-Accounting-Accounting-Tax Office

period period period last the



January March April – december 12 February



February February March 12



March April april 12



April March, January-March, 12 may



maj april 12 juni



juni maj 12 juli



July June april-June 17 August



August July september 12



September October 12 October



October september July-september 12 november



November October december 12



December February January 17



section 27 Of the Swedish tax agency has decided, in accordance with paragraph 13 of that

the accounting period for value added tax shall be a

calendar month, the value added tax return submitted under

schedule for excise tax declaration in section 26.



section 28 Of the Declaration obligation requires, to the tax office

decide that the VAT return referred to in section 27 shall

disclosed pursuant to schedule for excise tax declaration in section 26

Instead, shall be submitted in accordance with the layout in section 30. Decision

shall, unless there are special reasons to the contrary, apply at least twelve

consecutive accounting periods.



section 29 of the one who is unable to leave

VAT return on time due to

the reporting period has been changed from tax year to a

calendar quarter or a calendar month, or from a

calendar quarter of a calendar month, shall submit

VAT declaration at the latest at the date of Declaration

that comes after the day on which the Declaration obligation

Swedish tax authorities informed of the change in accordance with Chapter 7. 4 § or

The tax agency decided on the change.



If the VAT return shall be submitted for more than a new

accounting period, the periods are merged to a period

and are recorded in a tax return.



Larger companies that must submit VAT return



section 30 of The liable to account for VAT on

taxable amount excluding acquisitions and within

imports are estimated to exceed a total of 40 million dollars for

tax year unless the tax agency has decided something

otherwise under section 31, submit tax return according to the following

lineup:



Employer Declaration, shall be submitted to the

VAT return tax agency no later

and excise tax return

for the accounting period



January 26 February



February 26 March



March 26-april



April 26 may



May 26 June



June 26 July



July 26-August



August 26 september



September 26 October



October 26 november



November 27 december



December 26-January



Previous declaration time for employer Declaration



section 31 Of the referred to in section 30 have not carried out the payments of

tax credits or employer contributions, the tax agency

decide that he or she is leaving the employer's declaration

last modified on 12 month after the accounting period, in

January 17 at the latest. Team (2013:369).



Only the employer's Declaration, simplified

employer Declaration and excise tax return



32 § It that should not leave the VAT declaration,

leave the employer's Declaration, simplified employer Declaration

and excise tax return according to the following schedule:



Employer Declaration, shall be submitted to the

simplified tax agency no later

employer Declaration and

Excise declaration

accounting period



January 12 February



March 12 March



March 12-april



April 12 may



May 12 June



June July 12



July 17 August



August-12 september



September 12-October



October 12 October



November 12-december



December 17-January



Special Declaration date



33 § whoever has an accounting period that is longer than a

calendar month shall, subject to paragraph (a) or (b) 33 33,

account for the tax in a tax return shall be submitted

to the Swedish tax agency no later than 26 in the second month following

accounting period, except for december when

the Declaration shall be submitted no later than 27.



The first subparagraph shall not apply to the person under section 11, 12 or 13

have the calendar quarter to which the accounting period for

value added tax (VAT).



The first paragraph does not apply to such period referred to in

section 29, second paragraph. Team (2013:1068).



33 a of private individuals and estates that have fiscal years

that accounting period and shall submit income tax return,


submit VAT return last May 12, the year after

the end of the tax year.



The first subparagraph shall not apply to the program during the reporting period

have implemented



1. turnovers, acquisition or transfer of goods

transported between EU-countries, or



2. turnovers assignee or acquisitions of services is

taxable in Sweden or another EU country in accordance

with the application of article 196 of Council directive

2006/112/EC of 28 november 2006 on the common system

of value added tax. Team (2013:1068).



section 33 (b) legal persons, with the exception of estates and

trading companies, which have fiscal years that accounting period

and shall submit income declaration, shall submit

VAT return according to the following schedule:



If the tax year to the Declaration have received

expires at the latest on



december 31st 12 July



30 april 12 April



30 June 27 december



August 31 March 12



The value added tax return electronically,

leave it in the month following the month of the first

paragraph. In January and August, the Declaration in this case have

come in last on 17, in april and december 12.



The first and second subparagraphs shall not apply to the

the reporting period conducted such turnovers, acquisitions

or transfers referred to in paragraph 33 (a).

Team (2013:1068).



section 33 (c) the Revenue Commissioners shall act to

value added tax return shall be submitted at the latest at the

time specified in § 33 instead of at the time

specified in § 33 33 a or b, if



1. the Declaration obligation, or



2. There are special reasons.



A decision as referred to in the first subparagraph shall apply to at least two of

consecutive accounting periods, unless special

reasons against the law (2013:1068).



section 33 (d) Of the Declaration date of the VAT for the

that have fiscal years that accounting period changed from

or to what applies in accordance with § 33 33 (a) or (b), it shall

new declaration time shall apply from the beginning of

the tax year before the tax year in which



1. the tax authority informed the Declaration obligation if

the change, or



2. The tax agency decided on the change.



The Revenue Commissioners may, however, decide that the new

date of declaration in effect from a later time.

Team (2013:1068).



33 e § anyone who is unable to leave

VAT return on time on the basis of a decision

According to § 33 c shall submit the Declaration last 12 month

After the decision, in January or February at the latest 17.

Team (2013:1068).



Municipalities and county councils



§ 34 municipalities and county councils must provide employer Declaration

and excise tax declaration according to the schedule in section 26.

Value added tax return shall be submitted in accordance with Schedule

for excise tax declaration in the section. The

tax returns to be submitted in January and August should

However, have been received by the Swedish tax agency no later than 12 month.



Special tax returns



35 § Special tax returns shall, subject

of section 36 or 37, provided in accordance with the following schedule:



Declaration referred to in shall have been received by the

The Swedish tax agency no later



7 paragraph 26 in the month after

accounting period



7 paragraph 35 days after the acquisition



the third subparagraph of paragraph 7, 26 in the second month following

the month in which the new

the means of transport was delivered



8 section 1 five days after the event

carrying charge



8 § 2 in the event that causes

tax liability



8 § 3 25 days after the event

entails tax liability



section 9 of the 12 month after the

month in which the taxable

the consideration came the

taxpayer, with

except for January and

August when the Declaration in

the place must have been received no later than

the 17

Law (2015:892).



36 § declaration referred to in paragraph 8 and to be provided by the

that is taxable under Chapter 11. paragraph 5 of the second paragraph of the law

(1994:1776) on tax on energy must have been received by the

The Swedish tax agency no later than one month after the date of

the regulatory authority's decision.



37 § declaration referred to in paragraph 8 shall be submitted to the

The Swedish tax authority not later than the date of the event giving rise to a right of

tax liability, if the leave statement is

taxable under



1. paragraph 9 5 Act (1994:1563) on tobacco tax, section 8

5 the first paragraph of the Act (1994:1564) if the alcohol tax or 4

Cape. 1 § 5 Act (1994:1776) on tax on energy and that do not

have set the security for the payment of taxes,



2. paragraph 9, 8 or 16 c § law on tobacco tax,



3. paragraph 8 or 15 c § law on alcohol tax,

or



4. Chapter 4. 1 § 9 or Chapter 4. section 10 of the Act on tax on energy.

Law (2012:682).



Specific provisions on accounting



Foreign fee required



section 38 if there are special reasons, the tax office may decide to

the person who is liable to pay employer's contributions and is

living abroad or a foreign legal person

does not have a permanent establishment in Sweden accounts for fees on

any other way or at any other time than that set out in

This chapter.



Some activities to be reported separately



39 section if there are special reasons, the tax office may decide to

a given activity should be reported separately.



27 Cape. Skalbolagsdeklaration



The purpose of the skalbolagsdeklaration



1 § Skalbolagsdeklaration shall be provided for exceptions to the

Shell company taxation under 25 a Cape. section 11 and 49 a Cape. 13

§ the income tax Act (1999:1229) and to management for decision

on the security of final tax.



Obligation to provide skalbolagsdeklaration



2 § skalbolagsdeklaration shall be submitted by a sold

company that is a shell company and applying the exceptions to

Shell company taxation in 25 a Cape. section 11 and 49 a Cape. section 13

the income tax Act (1999:1229).



If the divested company is an independent partnership or

a foreign legal person in delägarbeskattad,

skalbolagsdeklaration instead supplied by the part-owner who has

sold share. Trading company or legal entity

shall disclose the shareholder the information required for the Declaration.



What do a skalbolagsdeklaration?



3 § skalbolagsdeklaration shall contain



1. the necessary identification information for those who have

sold share and for those who have acquired the share,



2. indication of the divested company's surplus or

deficit according to such special financial statements referred to in 25 a

Cape. section 11 and 49 a Cape. paragraph 13 of the income tax Act (1999:1229),



3. information on the items of income and expense items that have

entered in the financial statements, and



4. the other tasks that the tax agency needs to be able to

make decisions about the safety of final tax.



When do an skalbolagsdeklaration?



4 § skalbolagsdeklaration shall be submitted to the Swedish tax agency

no later than 60 days after the share or part ownership have

disposed of or addressed. Law (2011:1512).



28 Cape. Preliminary income statement



The purpose of the preliminary income statement



section 1 Preliminary income tax return must be submitted to the management of

determination of provisional tax.



Obligation to submit preliminary income statement



Preliminary income statement upon application for authorisation

F-tax



section 2 of the applicant for approval for F-tax shall submit a

preliminary income tax return to the tax office.



Preliminary income tax return before the tax year



§ 3 If the final tax for the taxation year is calculated

exceed the corresponding tax for the preceding

the tax year, the approved for F-tax or have

Special A-tax file a provisional tax return, if



1. the difference is significant with respect to the taxpayer's

conditions, or



2. the fiscal year has been whether under Chapter 3. 6 §

the accounting Act (1999:1078) without the tax agency's permission.



The Declaration shall be submitted to the Swedish tax agency no later than one

month prior to the fiscal year.



Preliminary income tax return during the tax year



4 section if it can be assumed that the final tax for

the tax year will exceed the billed

preliminary tax, approved for F-tax or

have special A-tax, submit a preliminary income statement,

If



1. the difference is significant with respect to the taxpayer's

conditions, or



2. the fiscal year has been whether under Chapter 3. 6 §

the accounting Act (1999:1078) without the tax agency's permission.



The Declaration shall be submitted to the tax authority within 14 days

from the time the tax obligation was incurred. When less than a

month of the tax year but need the Declaration

not left.



Preliminary income statement in other cases



paragraph 5 of the preliminary income declaration may also be made in other

cases referred to in paragraphs 2 to 4.



What should a preliminary income statement contain?



paragraph 6 of the preliminary income statement shall contain information

If the estimated revenue and expenditure and other information


The tax agency needs to be able to determine the preliminary

the treasure.



29. The purpose of the income tax return



section 1 of the income tax return shall be submitted to the management of



1. determination of the basis for charging tax or fee

According to



a) income tax Act (1999:1229),



b) Act (1984:1052) on State property taxes,



c) section 2 of the Act (1990:659) if payroll tax on certain

earned income,



d) Act (1990:661) on yield tax on pension funds in the

cases referred to in section 2, first paragraph 1 – 4 and 6-10 the Act,



e) Act (1991:687) if payroll tax on

pension costs,



f) Act (1994:1744) on general pension contribution,



g) section 2 of the Act (1994:1920) on the payroll tax, and



h) Act (2007:1398) if the municipal real estate fee,



2. determination of the basis for charging co-payments under

Chapter 3. social tariff Act (2000:980),



3. determination of the tax credit, as well as



4. calculation of the pensionable income pursuant to Chapter 59.

the social security code. Law (2011:1289).



30 Cape. Who should file a tax return?



Natural persons



§ 1 a natural person shall submit an income tax return, if



1. the revenues of the income and trade blows in the service

other cases than those referred to in 2 has amounted to a total of at least

42.3% of the price base amount during the tax year,



2. such income in income from services provided in Chapter 11.

section 45, chapter 50. section 7 and 57. 20 and 21 of the income tax act

(1999:1229) or income from passive business activities have

amounted to a total of at least SEK 100 during

tax year,



3. the proceeds of the capital income category, with the exception of such

interest, dividends or other returns that control task

shall be provided for under 17 or 19. and for such

flat-rate revenue control function has been provided for under

22. section 16 or 17-21 sections, has amounted to a total of at least

200 kroner during the tax year,



4. he or she is restricted the taxpayer and the tax-

or taxable income has amounted to a total of

at least 100 kroons during the tax year,



5. basis for State estate tax, municipal

real estate fee, the yield tax on pension funds or

Special wage tax on pension costs should be determined, or



6. indication of shell companies under Chapter 31. section 14 shall be provided.

Law (2012:835).



Estates



section 2 of that which would have applied to the deceased in respect of

the Declaration obligation, for dödsåret apply to the estate.



section 3 For years after the dödsåret, an estate shall submit a

income tax return, if



1. the taxable income, with the exception of such interest,

dividends or other returns that control task should

provided under 17 or 19. and for such a flat-rate income

that statement has been provided pursuant to Chapter 22. 16 § or

17-21 sections, has amounted to a total of at least SEK 100 during

tax year,



2. basis for State estate tax, municipal

real estate fee, the yield tax on pension funds or

Special wage tax on pension costs should be determined, or



3. indication of shell companies under Chapter 31. section 14 shall be provided.

Law (2011:1289).



Other legal persons than estates



section 4 of The income tax return shall be submitted by



1. limited liability companies, financial associations and foundations,

other similar entities, or any other asset lots that according to

Foundation appointment or equivalent provision has to

main purpose to meet some family, some

the families or certain economy of natural persons

interests,



2. such nonprofit and registered religious communities as

referred to in Chapter 7. section 3 of the income tax Act (1999:1229), if

income during the tax year has exceeded

because the deduction under chapter 63. section 11 of the Act,



3. other legal persons other than those referred to in 1 and 2,

with the exception of estates and Swedish trading company, if they

taxable income during the tax year has been

a total of at least 200 crowns, and



4. other entities than the estates for which a basis for

State real estate taxes, the municipal real estate fee,

the yield tax on pension funds or payroll tax on

pension costs should be established. Team (2013:967).



Tax free income



§ 5 when assessing the tax obligation is dependent on

that revenue has reached certain amount, account shall not

taken of such income that is tax free, or that the physical

the person is not taxable under the income tax act

(1999:1229).



The first subparagraph shall not apply in the case of



1. income which under the tax agreement in whole or in part,

be exempt from taxation in Sweden, and



2. income included in the contribution base for co-payments.

Law (2012:835).



31. What do an income statement contain?



Content



section 1 of this chapter is provided for



— information to be provided in all income declarations (2

and 3 sections),



– tasks that private individuals and estates shall be informed

and approve or leave (4 and 5 sections),



-more information to be provided on income from services (section 6),



— information to be provided on income from business

(7 to 15 sections),



— information to be provided on income from capital

(16-19 (b) sections),



– additional amount (section 20),



– information on some andelsavyttringar etc. (paragraphs 21-24),



data for the calculation of contributions (paragraphs 25 and 26),



– tasks that closely held companies, as well as business leaders and

some owners should leave (paragraphs 27 to 29),



– indication of contribution and withdrawal (section 30)



– a statement of the payments to abroad (section 31),



– indication that economic unions should leave (§ 32),



– information on the tax credit for domestic work and

micro production of renewable electricity (33 and 33 (a) sections), and



– information on the pricing information (section 34).

Law (2015:768).



All income tax returns



section 2 of The income tax return shall contain



1. the necessary identification data,



2. information on the items of income and expense,

be assigned to each type of income,



3. data concerning the General deduction to which the

tax obligation is entitled to,



4. the data needed for the calculation of the tax or fee

According to



a) Act (1984:1052) on State property taxes,



b) section 2 of the Act (1990:659) if payroll tax on certain

earned income,



c) Act (1990:661) on yield tax on pension funds,



d) Act (1991:687) if payroll tax on

pension costs,



e) section 2 of the Act (1994:1920) on the payroll tax,



f) 34. the income tax Act (1999:1229),



g) Chapter 3. social tariff Act (2000:980), and



h) Act (2007:1398) if the municipal real estate fee,



5. the data needed for the calculation of pensionable

income pursuant to Chapter 59. social insurance code, as well as



6. the information necessary to determine if a limited

taxpayer meets the requirements to receive general deductions

According to Chapter 62. 5 – 8 §§ or basic allowance pursuant to chapter 63.

the income tax act.



paragraph 3 of The Declaration is also required to make available to the other

information that the tax agency needs to be able to make real

decision final decision on tax and pension-qualifying

income.



Private individuals and estates



Intelligence



section 4 of the Swedish tax agency shall before 15 april of the year following the end of

tax year inform private individuals and estates that

can be assumed to be guilty of Declaration of the control tasks

and other information that has come in to the Office as

basis for decision on the final tax and decision

pensionable income and other information to work

know.



Approve or submit information



§ 5 If a task that the tax obligation has a

notice under paragraph 4 is correct, the

the Declaration obligation to accept the task. If a task is

incorrect or missing, the tax obligation by

change or addition shall provide the information required.



Income from services



Indication of cost reimbursement



paragraph 6 of the statement of expenses referred to in chapter 15. 10 §

only need to be provided to the extent that the deduction is made for increased

the cost of living.

Income from business



Exception



section 7 if the spouses together take part in the individual trade,

need the information referred to in paragraphs 2 and 3 If the business activity

just left of one of the spouses.

Information that the tax agency needs to be able to apply

the provisions on the distribution of income between spouses in

60. 6-11 of the income tax Act (1999:1229) should be left

of both spouses.



§ 8 data on economic activities under chapter 33. section 6 of the need

not provided by the shareholders.



Information on the annual accounts and annual report



§ 9 the person is required to submit income tax return for

income from business should provide information as to whether



1. the annual accounts or the annual report, which forms the basis

for income declaration, drawn up with the help of a

contractors, or



2. the annual report, which is the basis for

income tax return, has been audited by an authorised or

approved public accountant or a registered public accounting firm.



Indication of the dividend or other disposal of the resulting

profit



section 10 If the inventory value should be increased according to chapter 17. section 21

the income tax Act (1999:1229), the entity shall disclose

decision or the Board of Directors ' proposal for dividend or other

disposal of the resulting profit.



Information subsidiaries shall submit



section 11 of a subsidiary that reported income in the income

trade or business shall provide



1. the necessary identification data for the parent company,



2. the necessary identification data for the whole group


the parent company where the parent undertaking is itself a subsidiary,

as well as the



3. details of its share holding in

the parent company and its voting power.



Ownership data shall relate to the situation at the end of the

last completed fiscal year.



Information on business-related shares and certain other

assets



section 12 of The which has a dividend on a share constitutes a

who is marknadsnoterad to provide information about the distribution of

the share has held less than a year when the dividend

rightfully should have been included in the accounts.



The who has disposed of a share constitutes a or a

constitutes a stock-based shareholder rights

marknadsnoterad will provide information on the sale of the share of

or part ownership has held less than a year.



Information about compensation fund



section 13, a person who has or has had during the tax year

the compensation fund will provide data on



1. the Fund's purposes,



2. the size of the Fund,



3. utilization of the Fund, and



4. reverse deduction of the allocation to the Fund.



Natural persons, even in the case of such a compensation fund

for building or land facility referred to in chapter 31. paragraph 5 of the

the income tax Act (1999:1229) provide an indication of the proportion

of the Fund was reversed in accordance with chapter 26. 2 and 4 to 7 of the

the law.



An indication of shell companies



section 14 of the acquired assets according to 25 a Cape. section 18

or 49 a Cape. section 10 of the income tax Act (1999:1229) shall provide

an indication of this.



Data on foreign legal entities with lågbeskattade

revenue



section 15 On that sometime during the tax year has had

shares in a foreign legal person with lågbeskattade

income to such an extent or in a manner that

specified in chapter 39 (a). section 2 of the income tax Act (1999:1229) shall provide



1. the necessary identification data for the legal

the person,

2. indication of its holdings at the end of the tax year,



3. indication of the voting powers of their units at

the end of the tax year, and



4. a statement of change of shareholding or of

the votes of the shares that have occurred during the year.



The holder of the shares at the end of the tax year to

also provide such results and balance sheet referred to in

39 a Cape. section 11 of the income tax act.



Income from capital



Information about lenders



section 16 of the deduction of interest expenses in the calculation of

the results in the capital, where the control task

should not be disclosed pursuant to chapter 18, provide the necessary

identity of the lender.



The deferral amount



section 17 of the net of the deferral amount pursuant to chapter 47.

income tax Act (1999:1229) on the disposal of a

private residential or private tenant shall provide

the indication of the designation of the replacement dwelling.



If the replacement dwelling is a dwelling in a private residential companies

or in a company referred to in chapter 47. 5 (b) §

the income tax Act, is also necessary

identification of the company left.



If the replacement dwelling is acquired first year after that in which the

the original dwelling was sold, the data shall be submitted in

income tax return for the subsequent year.



section 18 of an owner of a replacement residence with a deferral amount

According to chapter 47. the income tax Act (1999:1229) shall, if

the replacement dwelling is located abroad, provide details of

the type referred to in paragraph 17, first and second paragraphs, and

other information that is relevant to whether the deferral amount

should be addressed to taxation.



§ 19 of the title to the replacement property has been released

to someone else through inheritance, succession or Division of property, the

the estate or assignor leave



1. the necessary identification information for the new owner,



2. the information provided pursuant to section 17, and



3. a statement of the amount of the deferral amount pursuant to chapter 47.

the income tax Act (1999:1229) should be reversed to taxation

on disposal of the replacement dwelling.



The first subparagraph applies only if ownership has been transferred



1. by inheritance or bequest to a spouse, a common-law partner or a

dependent children under 18 years of age, or



2. in case of Division of property by reason of the termination of a

cohabitation, divorce or spousal or

the partner's death.



Investeraravdrag



19 a of the investeraravdrag under Chapter 43.

the income tax Act (1999:1229) shall provide



1. indication of the basis for the investeraravdrag, and



2. the necessary identification data of the company

investeraravdraget relate to. Team (2013:772).



19 b of the reverse investeraravdrag under Chapter 43. 22,

25, 26 or 27 of the income tax Act (1999:1229) shall provide



1. the share of the investeraravdraget which

is returned, and



2. the necessary identification data of the company

investeraravdraget relate to.



If the investeraravdrag is reversed pursuant to chapter 43. section 27

the income tax Act, shall be provided even if this.

Team (2013:772).



Additional amount



section 20 on the capital gain on the disposal of an asset cannot be

calculated on the basis that the gain is dependent on any event

in the future, should the taxpayer provide information about this. The

does not apply if the task should be provided according to chapter 33. 6 §

second paragraph.



Some andelsavyttringar etc.



According to section 21 of the 49. section 6 of the income tax Act (1999:1229)

request deferral of taxation at a uppskovsgrundande

cooperative prey should supply the information the tax agency needs

to be able to decide on the suspension.



Anyone who has a deferral shall annually provide the information that is

relevant to whether the deferral amount will be raised to

taxation.



section 22 of the holder of a share that is qualified under

57. 7, 7 a or 7 b of the income tax Act (1999:1229),

provide the information that the tax agency needs to be able to



1. decide on the amount of capital under 48 a Cape. 8 a of the

the income tax Act,



2. consider the amount of dividend and capital gain



a) in partial divisions according to Chapter 48. 18 (d) §

the income tax Act, and



b) in cooperative exchanges under 48 a Cape. 8 b of the income tax Act,

as well as the



3. decide if the amount that has been allocated under

48. 18 e §, 48 a Cape. 8 c § and 57. 7 c §

the income tax act.



Information on dividends and capital gains on shares shall also

left.



section 23 of the title to the shares acquired through

such a cooperative referred to in uppskovsgrundande 49 bytes.

the income tax Act (1999:1229) has switched to someone else

by succession, wills, Division, or gift, and if the rate is

an inventory assets of the purchaser, he shall leave the



1. indication of the number of shares acquired,



2. indication of the deferral amount for each share, and

3. the necessary identification data for the shares

has migrated from.



The acquirer shall annually provide the information that is relevant

for if the deferral amount will be raised to taxation.



section 24 of the title to the shares that are eligible under

57. 7, 7 a or 7 b of the income tax Act (1999:1229) has

switched to someone else through inheritance, wills, Division of

or gift, the acquirer should disclose

1. indication of the number of shares acquired,



2. indication of service amount for each share, and



3. the necessary identification data for the shares

has migrated from.



The acquirer shall annually provide the information that is relevant

for if the service amount should be raised to taxation.



Calculation of contributions



section 25 If an agreement referred to in Chapter 2. the second subparagraph of paragraph 7

social tariff Act (2000:980) concluded that

employer contributions must be paid on a specific replacement, it shall

who receives payment of this. Law (2012:835).



section 26 is repealed by Act (2012:760).



Closely held companies



Tasks such as closely held companies must provide



section 27 A closely held entity shall disclose



1. the necessary identification information for partners and

related to them, and



2. details of each partner holding and holding

voting power.



Information referred to in the first subparagraph 1 does not need to be provided for a

close contacts who have not received remuneration from the company

or entered into an agreement with, nor any other

legal action by the company.



For the purposes of this clause applies 57. paragraph 3 of the other

paragraph the income tax Act (1999:1229).



section 28 A closely held companies should also provide



1. such a list of cash loans and guarantees

referred to in chapter 21. 10 of the Swedish companies Act (2005:551), and



2. a list of participating interest paid to individuals

referred to in Chapter 24. the second subparagraph of paragraph 6 of the income tax act

(1999:1229).



Data managers and partner shall provide



section 29 A company Manager and a part owner of the closely held company

referred to in section 27 shall supply the information the tax agency needs

in order to apply the provisions on the distribution and

capital gains on qualified investments in 57.

the income tax Act (1999:1229).



The obligation applies for five tax years after

the company has ceased to be a closely held company.



Contributions and withdrawals



section 30 of the natural person who is a partner in Swedish

partnership will provide information on contributions to and withdrawals

from the company. It does not, however, a member of a European

economic interest grouping.



Payments to abroad



section 31 of the closely held company, co-owner of closely held Commerce and individual

the trader shall provide a statement of the expenditure has

credited recipients abroad if it relates



1. different interest rate than interest on late payments, or



2. payment for



(a)) the use of, or the right to use copyright to


literary, artistic or scientific work, including

cinema films, any patent, trade mark, design or model, plan,

secret recipe or secret manufacturing method, or



b) discloses information about experiential knowledge of industrial, commercial

or scientific nature.



The task need only be submitted if the expense to be deducted at

taxation.



Task that economic unions should leave



32 § A business association shall provide information as to whether the

is an economic association pursuant to Chapter 1. Article 1, first or third

law (1987:667) on economic associations.



Tax credit for domestic work and micro-generation of

renewable electricity



33 § anyone who requests tax credit for domestic work or

micro production of renewable electricity in accordance with chapter 67. 11-19 and

27-33 of the income tax Act (1999:1229) should provide information

If the basis for the tax reduction.



In the case of the benefit of such work is considered

household work referred to in chapter 67. 13 a and 13 b of the

the income tax Act, including such tasks as referred to in

9 a of the Act (2009:194) on the procedure for tax credit

for domestic work left. Law (2015:768).



33 a of the tax credit for micro production of

renewable electricity, which is a company shall also provide



1. indication of other aid granted to the company under

fiscal year and the previous two fiscal years and

considered such de minimis aid as referred to in



– Commission Regulation (EC) No 1407/2013 of 18

December 2013 on the application of articles 107 and 108 of the

the Treaty on the functioning of the European Union on the basis of

less important,



– Commission Regulation (EC) No 1408/2013 of 18

December 2013 on the application of articles 107 and 108 of the

the Treaty on the functioning of the European Union on the basis of

of less significance in the agricultural sector, or



– Commission Regulation (EC) no 717/2014 of 27 June

on the application of articles 107 and 108 of the Treaty

on the functioning of the European Union on the basis of less

importance in the fisheries and aquaculture sector, and



2. the other tasks that the tax agency needs to be able to

assess the right to tax credit. Law (2014:1471).



Pricing information



34 § anyone who has received a pricing announcement pursuant to the Act

(2009:1289) if pricing information at international

transactions shall provide information as to whether



1. the decision has been applied, and



2. the assumptions, terms and other conditions that have

specified in the notice have been complied with.



32. When and where should an income declaration is submitted?

Private individuals and estates



section 1 of the private individuals and estates shall submit income tax return

last modified on 2 may of the year following the end of the tax year.



Other legal persons than estates



section 2 of the other legal entities than estates shall submit

income tax return for the tax year as follows

lineup:



If the tax year go to Declaration have come into

the latest on the

31 december 1 January

30 april 1 June



30 June-15 december



31 August 1 September



The income tax return electronically may submit

Declaration one month later than that resulting from the first

paragraph.



Where should an income declaration is submitted?



section 3 of The income tax return shall be submitted to the tax office, or

to a reception center that has been approved by the Agency.



33 Cape. Specific tasks



Content



section 1 of this chapter is provided for



– the purpose of specific tasks (section 2),



— information to be provided by foundations, nonprofits

and registered religious communities (3 – 5 sections),



— information to be provided by the Swedish trading company and in

overseas delägarbeskattade legal persons (section 6),



– information on the replacement residence abroad (section 7),



— information to be provided by the owner (section 8),



– information on the reduction of foreign tax (paragraph 9),



– When specific information should be included (§§ 10 and 11), and



-ship owner's obligation to provide for changing circumstances (section 12).



The purpose of the specific data



section 2 of the Specific information is to be communicated to the management of



1. assessment of the non-profit associations and foundations,

registered trossamfunds liability under

the income tax Act (1999:1229),



2. taxation of shareholder of Swedish trading company and in

delägarbeskattade legal persons abroad,



3. determination of which sea area a vessel going in,



4. control of the deferral amount pursuant to chapter 47.

the income tax act when the replacement residence is located

abroad, and



5. decision on the deduction of foreign taxes.



Foundations, non-profit organizations, and registered religious communities



Exemption from liability for income



paragraph 3 of the Foundations, non-profit organizations, and registered

religious communities that are exempt from tax liability for income

must provide specific information on



1. income and expenses in the financial year,



2. assets and liabilities at the beginning and end,

as well as the



3. other circumstances that the tax agency needs to

to determine whether the uppgiftsskyldige is exempt from

tax liability.



The obligation to provide any particular information, however, is not

pension funds under the Act (1967:531) if securing the

the pension commitment, etc.



section 4 of the Swedish tax authority may decide on exemptions from the obligation to

Please provide specific information according to paragraph 3, if the data are not

needed for the control of exceptions from liability.

A decision on the exemption is directed to a particular time and may

recalled.



Foreign operators corresponding to nonprofits



paragraph 5 of the Organizers who have income that is exempt from

tax under paragraph 7 Act (1991:591) if

Special income tax for non-resident artistes etc.,

must provide specific information about the circumstances

The tax agency needs to be able to assess whether the

uppgiftsskyldige is exempt from tax.

Swedish foreign trade companies and delägarbeskattade

legal persons



section 6 of the Swedish trading companies and overseas delägarbeskattade

legal entities with permanent establishment in Sweden, to

Management Associates taxation provide specific information

If



1. the economic activities referred to in chapter 31. paragraphs 2 and 3,



2. each partner's share of the company's or the legal

the person's income of every income and business activities,



3. each partner's share or lot in the company or the

legal person;



4. shell companies under Chapter 31. section 14, and



5. pricing information referred to in chapter 31. section 34.



If a Swedish trading company or abroad

delägarbeskattad legal person with permanent establishment in

Sweden has disposed of a property and capital gains can not be

calculated on the basis that it is dependent on any event in

the future, the company or the legal person leave

an indication of this.



The replacement residence abroad



section 7 of The program is not required to file income tax returns and

who owns a replacement residence abroad with a

the deferral amount pursuant to chapter 47. the income tax Act (1999:1229),

must provide specific information about such conditions as referred to

in chapter 31. section 18.

Owner



section 8 Owner shall for the purposes of Chapter 64. 2 § and 67. paragraph 3 of the

the income tax Act (1999:1229) provide specific information on



1. the size of the vessels that the shipowner should use in its

trade or business,



2. What are the contractors that the shipowner should hire for their

activities, and

3. other conditions for which the Revenue Commissioners need to know for

to determine which sea areas vessels referred to walking in.



Reduction of foreign tax



§ 9 The that has a deduction of foreign taxes from their

income tax under the provisions of tax treaties or under the

the law (1986:468) concerning the deduction of foreign taxes and then

has a reduction of the foreign tax, shall submit

specific information on disability.

When should specific information?



10 § Special duties under paragraphs 3 and 6 will be received

to the Swedish tax agency no later than the last day of

income tax return pursuant to Chapter 32. 2 §.



section 11 of the Special data according to 5 and 7 to 9 sections shall be submitted in accordance with

the following set-up:

Specific tasks under shall have been received by the

The Swedish tax agency no later



paragraph 5 of the 12 month after the

month in which the event took place

room



7 § 2 may of the year following the

tax year



section 8 on 1 October of the year preceding the

data refer to calendar years



section 9, three months after the date of

the decision on the

reduction of foreign tax

concerns were part of the

Ship owner's obligation to provide for changing circumstances



section 12 in the event of any modification of the conditions

referred to in section 8, the shipowner shall, within two weeks from the date of

conditions was inform the tax office about this.



34. Information data



Content



section 1 of this chapter is provided for



– the purpose of informational data (section 2),



– the Declaration obligation (3 – 5 sections), and



– data to the reporting obligation (6 – 11 sections).



The purpose of the information



section 2 of the Information information is provided for anyone else to be able to

perform this task.



Data to the tax obligation




Data to the control task is left for



section 3 of The as is required to make statements under 15-22

Cape. shall, by 31 January of the year immediately following the year in which

control task comes to inform the task concerns about

the information provided in the control task.



The one who is obliged to leave the control task according to 22 (a) and

22 (b). shall, by 15 May of the year following the year in which

control task comes to inform the task concerns about

the information provided in the control task. Law (2015:918).



Information to corporate executives and shareholders in closely held companies and

closely held trading company



paragraph 4 of the non-listed company subject to Chapter 57.

income tax Act (1999:1229) and closely held trading company,

to business leaders and partners provide all the information

These need to be able to calculate their income from

company or trading company.



Information to the assisting spouse of individual business activities



§ 5 If the spouses together take part in the individual trade

and one is a managerial husband while the other is

assisting spouse, the spouse of the Executive

assisting spouse leave the information on the activities that

necessary for the calculation of the surplus or deficit in the

the business.



Data to the reporting obligation



Benefits and compensation



section 6 of The who has exercised or disposed of such a right

referred to in Chapter 10. second subparagraph of paragraph 11 of the income tax act

(1999:1229), to the reporting obligation to provide

information required for the reporting obligation shall

able to be fulfilled.



section 7 of The which has made use of such a discount, bonus, or other

the benefit referred to in chapter 15. paragraph 6, to the

a reporting obligation shall provide the information needed to

a reporting obligation shall be fulfilled.



The first paragraph also applies to anyone who has received such

remuneration or benefit referred to in chapter 15. 7 §.



Payments to and from abroad



§ 8 the person who has made such a payment to or from

abroad referred to in Chapter 23. section 1, to the

a reporting obligation shall provide the information needed to

a reporting obligation shall be fulfilled.



Investeringssparkonto



8 a of the order, or have brought a investeringssparkonto to

to the person who is required to make statements according to

20 chapter. paragraph 3, on the occasion of a sale referred to in Chapter 44.

8 a of the income tax Act (1999:1229), supply the information

needed to control data obligation to

be fulfilled. Law (2011:1289).



Details of the acquisition cost of the shares in

mutual funds and special funds



9 § Fund management companies, management companies and aifm to

bring or cause to keep a register of shareholders in a

Investment Fund or special fund shall, when a trustee

shall be entered in the register pursuant to Chapter 4. section 12 of the Act (2004:46)

If mutual funds or 12 Cape. section 5 of the Act (2013:561) if

managers of alternative investment funds, leaving

Manager data on the average

the acquisition cost of the units of a unit trust

or a special fund which belong to a shareholder and which have

recorded at liquidator in the place of the unit owner.



When replacing a liquidator or trustee is no longer

shall be recorded in a register, the trustee

shares of the investment fund or the RD is moved

from leave the new Manager, the management company,

the management company or the aifm data if the

average acquisition cost for the shares

be moved.



The first and second subparagraphs shall not apply to shares in a

mutual fund or in a special fund after the

the shares have been listed on a investeringssparkonto.

Team (2013:585).



Information on the occasion of the FATCA agreement



9 a §/expires U: 2016-03-01/

Such financial institutions as described in Chapter 2. 6 – 10 sections

Act (2015:62) for identification of reportable

accounts on the occasion of the FATCA agreement and adopted

as an account operator of such a central

securities depository referred to in Chapter 1. section 3 of the Act

(1998:1479) on the accounting of financial instruments shall

leave the securities depository information necessary to

He must be able to identify such reportable

accounts referred to in Chapter 2. section 21 of the law on the identification of

reportable accounts because of FATCA.



If the control task should contain a statement of the American

tax identification number (TIN) or date of birth, the

financial institution provide securities depository task

If the law (2015:69).



9 a §/entry into force: 03/01/2016

Such financial institutions as described in Chapter 2. 6-10 of the Act (2015:62) for identification of reportable accounts on the occasion of the FATCA agreement and which has been adopted as an account operator of such Swedish central securities depository referred to in the law (1998:1479) on CSDs and the accounting of financial instruments shall provide the central securities depository the data necessary for the latter to be able to recognize such reportable accounts referred to in Chapter 2. section 21 of the law on identification of reportable accounts because of FATCA.



If the control task should contain a statement of the US tax identification number (TIN) or date of birth, should the financial institution provide the central securities depository the. Law (2016:64).



9 b of those who have participated in such a sale, or

redemption (a) referred to in Chapter 22. 6 paragraph 2, to

the reporting obligation of the total

remuneration which, after deduction of sales commissions and

similar expenses, credited or paid to

account. It does not apply if the reporting obligation

already have the task. Law (2015:69).



Information on the occasion of the automatic exchange of information

on financial accounts



9 c §/expires U: 2016-03-01/

Such financial institutions as described in Chapter 2. 6 – 10 sections

Act (2015:911) If identification of reportable

accounts for automatic exchange of information on financial

accounts which have been adopted as an account operator of a

such central securities depository referred to in Chapter 1. paragraph 3 of the

Act (1998:1479) on the accounting of financial instruments

must provide securities depository the data necessary for

to identify such reportable

accounts referred to in Chapter 2. section 20 of the law on the identification of

reportable accounts for automatic exchange of

information about financial accounts.



If the control task should indicate:

tax identification number (TIN), date of birth or

place of birth, should the financial institution provide

the central task of the law (2015:918).



9 c section/entry into force: 03/01/2016

Such financial institutions as described in Chapter 2. 6-10 of the Act (2015:911) If identification of reportable accounts for automatic exchange of information about financial accounts and adopted as an account operator of such Swedish central securities depository referred to in the law (1998:1479) on CSDs and the accounting of financial instruments shall provide the central securities depository the necessary data for the identification of such reportable accounts referred to in Chapter 2. section 20 of the law on identification of reportable accounts for automatic exchange of information about financial accounts.



If the control task to contain the tax identification number (TIN), date of birth or place of birth, the financial institution shall provide the central securities depository the. Law (2016:64).



9 d § anyone who has participated in such a sale, or

redemption (b) referred to in Chapter 22. 6 paragraph 2, to

the reporting obligation of the total

remuneration which, after deduction of sales commissions and

similar expenses, credited or paid to

account. It does not apply if the reporting obligation

already have the task. Law (2015:918).



When should data to the reporting obligation is left?



section 10 of the data referred to in paragraphs 6 and 7 shall be made at the latest

a month after the obligation to leave the control task

occurred, but not later than 1 January of the following year.



Information referred to in paragraphs 8 and 9 should be submitted as soon as possible and

by 15 January of the year following that in which the task

apply.



Information referred to in 9 a-9 d sections must be submitted as soon as possible and

by 1 may of the year following the year to which the task applies.

Law (2015:918).



Notification of non-receipt of information



section 11 Of the party responsible for providing information to the

a reporting obligation does not, to the

a reporting obligation as soon as possible notify

The Swedish tax agency.



35. Periodical compilations



Content



section 1 of this chapter is provided for



– What should be left in a recapitulative statement (section 2),



– for what period a recapitulative statement must be submitted (3

§),



– decision (§§ 4-8), and



– When a recapitulative statement must be submitted (section 9).



What should be submitted in a recapitulative statement?



section 2 of The registered or required to register for

registration for VAT in accordance with Chapter 7. 1 or 2 §,

submit a recapitulative statement of the



1. sales, acquisition and transfer of goods

transported between EU countries, and



2. circulation of a service is subject in the Member State

where the service is translated if the acquirer of the service is


taxable for the acquisition of that country in accordance with

application of article 196 of Council Directive 2006/112/EC of

on 28 november 2006 on the common system of

value added tax (VAT).



The data shall be entered for the period covering the

date referred to in chapter 13. paragraph 8 (b) or 8 (c) §

the VAT Act (1994:200).



For what period should a recapitulative statement?



section 3 a recapitulative statement must be submitted for each



1. calendar month for data on the goods referred to in paragraph 2 of the first

paragraph 1, or



2. calendar quarter for data on services referred to in paragraph 2 of the

the first subparagraph of paragraph 2.



If the information must be provided in both goods and services

According to paragraph 2, the Assembly should be given for each

calendar month.



The transition from leaving a summary for each

calendar quarter to leave it for each calendar month, shall

apply the new period up to and including the fourth

calendar quarter following the date when the change of

period was.



Decision



section 4 of the Swedish tax agency shall decide that a periodic compilation

shall be made for each calendar quarter, instead of the whatever

provided in paragraph 3 of the first paragraph, if



1. a person who is obliged to leave the Assembly requests it,

and



2. the total value of sales and transfers of

goods pursuant to article 2 of the first paragraph does not exceed

SEK 500 000 excluding value added tax for the current

calendar quarter or for any of the four closest to

preceding calendar quarters.



§ 5 the tax agency decides that a periodic compilation

shall be made for each calendar month rather than what

provided for by the first subparagraph of paragraph 3 of section 2 or 4, if



1. a person who is obliged to leave the Assembly requests it,

or



2. There are special reasons.



section 6, a decision under paragraph 4 applies from the beginning of the

calendar quarter following immediately following the calendar month during which the

the decision was made.



A decision pursuant to paragraph 5 of the terms from the beginning of the

calendar quarter when the decision was taken.



section 7 of the tax agency to set aside a decision pursuant to paragraph 4 of the

conditions set out in paragraph 4 of the 2 are no longer fulfilled.



Such a decision shall apply from the beginning of the calendar quarter

When the decision was taken.



section 8 If an order has been made under section 5 or 7, a

compilation be made for each calendar month that has gone

Since the beginning of the calendar quarter when the decision was taken.



When should a recapitulative statement?



§ 9 a recapitulative statement shall have been received by the

The Swedish tax agency no later



1. the 25th of the month following the end of the period

the Assembly intends, if it is submitted electronically, or



2. the 20th of the month following the period to which it relates in other

case.



Assemblies that should be made in accordance with section 8 shall be submitted

to the Swedish tax agency no later than the 20th of the month following the end of

the month in which the decision was taken.



36 Cape. Payment to leave the Declaration and specific

data



Application for deferral



1 § Deferment may be granted on application by the person who is leaving

Declaration or specific tasks.



Deferral under section 3 or 6 may, however, be granted on application

from the who in the course of trade, leaving tax help.

Team (2013:1068).



Income tax return and special tasks



Private individuals and estates



2 § if there are special reasons, the tax office may grant a

natural person or an estate of grace to leave



1. income tax return, and



2. specific tasks under chapter 33. 7 §.



Deferral beyond May 31, may be granted only if the

There are serious reasons.



§ 3 payment to leave the income tax return shall be granted for

private individuals and estates which employ tax return help if

help is provided in a business operation. If you want to leave

tax return help has mishandled previous forbearance, deferment

be refused.



Deferment may be granted until June 15.



Legal persons



section 4 If there are serious reasons, the tax office may grant a

legal person other than an estate payment to leave



1. income tax return, and



2. specific tasks under chapter 33. 3 or 6.



Tax Declaration



§ 5 if there are special reasons, the tax office may grant a

Declaration required payment to file tax return

subject to the second or third paragraph.



For those who must submit VAT return according to 26

Cape. 33 AOF defers until 12 June

be granted only where there are serious reasons.



For those who must submit VAT return according to 26

Cape. section 33 (b), respite is granted only where there are serious

reasons.



If conditions have changed so that it no longer exists

conditions for the moratorium, the moratorium should be revoked.

Team (2013:1068).



section 6 payment to leave the VAT return shall

granted to private individuals and estates that should leave

VAT declaration in accordance with chapter 26. 33 a of and

using-declaration using, on the help provided in a

trade or business. If you want to provide tax help

has mishandled previous deferment, forbearance may be refused.



Period of grace referred to in the first subparagraph may be granted until

with the June 26. Team (2013:1068).



37 Cape. Injunction



Content



section 1 of this chapter contains provisions on the procedure to



-fulfill obligation (paragraph 2),



– participate in person (section 3), and



– provide information (sections 4 to 11).

Law (2012:847).



Order to fulfil the obligation to provide data



section 2 of the tax Board may submit to the one who has not fulfilled a

obligation under 15-35 Cape. to fulfil

the obligation.



Such an order must not only refer to the completion of

work center number under 15. 9 paragraph 6.



Order to participate personally



section 3 of the Revenue Commissioners may submit to the one who has left the Declaration

through a tax agent or a representative of an estate to

personally or by competent deputies to confirm

or supplement information provided or approved.



Injunction to provide information



Leave statement



section 4 of the Swedish tax authority may submit to the one who is not required to

submit a tax return.



Future payments of compensation for work



paragraph 5 of the tax Board may submit to the giving out compensation for

work to provide information about the compensation likely

to be paid during the beneficiary's tax year.



Control of their own data or documentation duty



section 6 of the tax Board may submit to any person who is or can be assumed to be

responsible according to 15-35 Cape. to provide information that the work

need to check the obligation.



The Revenue Commissioners may also submit it as is or can be adopted

be required to account for excise tax to provide samples.



section 7 of the tax Board may submit to any person who is or can be assumed to be

accounting required pursuant to the accounting Act (1999:1078) or as

is a legal person other than a person to provide information

that really need to be able to check

the documentation obligation according to chapter 39. section 3.



Control of someone else's obligation



section 8 of the Swedish tax authority may submit to a natural person and an estate

in cases other than those referred to in Chapter 16 and 17. to leave

check the indication of



1. compensation for work performed that is paid to a

named businessperson, or



2. interest from a named borrowers.



§ 9 the Revenue Commissioners may submit to any person who is or can be assumed to be

accounting required pursuant to the accounting Act (1999:1078) or as

is a legal person other than a person to provide information

If an act with someone else.



The injunction is directed to conditions that are relevant for

control of that other than the submitted



1. has completed an obligation under Chapter 15 – 35,

or



2. can fulfil such obligation.



section 10 if there are special reasons may also include any other person

than those referred to in section 9 to leave such a task as

referred to in the said section.



Exchange of information with another State or foreign

jurisdiction



section 11 Of the Swedish tax agency has received a request for information

and really need a task to fulfil their

obligations under the Act (2012:843) on administrative

cooperation in the European Union in the field of taxation or

an agreement entailing the obligation to exchange information in

tax matters, the following applies.



The Swedish tax authority may submit to the



1. that the information requested relates to provide information

who really need, or



2. a person who is or can be assumed to be the accounting required pursuant to

the accounting Act (1999:1078) or another legal

person than an estate, to provide information that really need if

an act with someone else.



If there are special reasons, will also be a person other than the

referred to in the second subparagraph 2 to leave such a task

referred to therein. Law (2012:847).



38 Cape. Form requirements



Set form



1 §/expires U: 2016-03-01/

Prescribed form should be used to provide



1. control data,



2. commitment under Chapter 23. paragraph 6 to provide control information

about pension insurance and such service pension

that is comparable to a pension plan,



3. declarations,



4. the specific tasks, and



5. periodic statements.

Law (2015:768).



1 section/entry into force: 03/01/2016

Prescribed form should be used to provide



1. control data,



2. commitment a) provided for in Chapter 10. section 22 about making tax deductions,




b) according to Chapter 23. paragraph 6 to provide control information on pensions and such service pension which is comparable with a pension, and



c) according to Chapter 23. section 8 to provide some control data,



3. declarations,



4. the specific tasks, and



5. periodic statements.

Law (2016:64).



The data to be signed



section 2 of the following particulars shall be signed:



1. information in the Declaration, and



2. specific information to be provided by



a) foundations, non-profit organizations, and registered religious communities

According to chapter 33. section 3, and



b) owner of a replacement residence abroad according to chapter 33. 7 §.



Who should sign the data?



paragraph 3 of the tasks under section 2 must be signed by the

uppgiftsskyldige or authorized representative.



The data may be signed by an agent in the following cases:



1. A tax representative may sign the data in a

Declaration to be submitted electronically.



2. A representative of a foreign taxable person may

sign data in a VAT return.



3. The Inheritors is representative of an estate may

sign data in a statement. Team (2013:369).



TITLE VII. DOCUMENTATION



39. Documentation duty



Content



section 1 of this chapter is provided for



-definitions (section 2),



– General documentation obligation (section 3),



– the documentation obligation relating to cash registers

(4 – 10 sections),



– the documentation obligation relating to personnel registers

(11 – 12 §§)



– the documentation obligation relating to retail trade services in stalls and markets

(section 13),



– the documentation obligation relating to the circulation of

investment gold (section 14),



– the documentation obligation relating to transfer pricing (15

and 16 sections), and



-injunction (section 17). Law (2014:1474).



Definitions



2 for the purposes of this Act, section



cash registers: cash register, POS terminal, POS systems and

similar apparatus for registration of sale of goods

and services against cash payment or against payment with

credit cards,



retail trade services in stalls and markets: all trade except such as a

Traders habitually engaged in permanent premises

or in connection with these,



' distance contract ' means any contract which is concluded in the framework of one of

trader organized system to negotiate contracts on

remotely, if the communication takes place exclusively at distance,



Home sales: contracts entered into during a home visit, or

during an excursion organized by the trader to a place

outside his fixed point of sale,



food services: economic activities relating to the restaurant,

pizza shop and other similar pickup point, snack bar,

cafeteria, canteen, catering and kitchens,



hairdressing: commercial activity relating to hair care,



washing and dry-cleaning services: economic activities relating to the cleaning of

fabrics or comparable materials and such

rental, dyeing, repair or modification of textiles or

similar materials takes place in connection with the

economic activities,



construction: commercial activity that relates to whether, and

construction works, repair and maintenance work,

demolition of buildings and other business activities that

carried out in support of such activities and who is not covered

of the obligation to bring the personnel registers under section 11, and



construction site: a site where construction is carried out.



Business activities mainly relate to activities other than

Restaurant-, hair-or laundry activities shall not, however,

considered as such activities. Law (2014:1474).



General documentation duty



section 3 of The who is responsible for under 15-35 Cape. to be in a reasonable

scope, accounts, notes, or other appropriate

documentation to make sure that there is a basis for the performance

the obligation and to ensure compliance with the obligation to provide data

and taxation.



Cash register



Who should use cash register?



section 4 of The who in the course of trade sells goods or services

against cash payment or against payment by credit card,

use the cash register.



§ 5 obligation to use cash register does not apply to

the who



1. only in insignificant sells goods or services

against cash payment or against payment by credit card,



2. is exempt from taxation under the income tax act

(1999:1229) for income from such sales as referred to in

paragraph 4,



3. conducts taxi traffic according to taxi traffic law (2012:211),



4. selling goods and services through distance contracts or

Home sales,



5. sell goods or services by means of a vending machine

or other similar automatic or of an automated

business premises, or



6. organize gaming machines under the Act (1982:636) on the organisation

some slots or under the Lotteries Act (1994:1000).



The assessment referred to in the first subparagraph 1 in the case of

sales of insignificant, it should particularly be taken into account

If the sale is normally amounts to or likely to come

amount to a maximum of four price base amount during a

fiscal years. Law (2014:18).



section 6, for the purposes of paragraphs 4 and 5 shall be independent

activities within the framework of a trade or business be assessed was

for themselves.



Registration of cash registers



section 7 All sales and other day-to-day use of a

cash register shall be recorded in the cash register.



At the time of each sale, a cash register manufactured

receipt be produced and offered to the customer.



Requirements that a cash register shall comply with the



8 § A cash register to reliably view



1. all registrations that have been made, and



2. programming and settings that make up

treatment history according to the accounting Act (1999:1078).



Cash register shall be certified.



Decision on the case by case derogation



§ 9 the Revenue Commissioners may, in individual cases, decide on exemptions from the

obligations registers if



1. the need for a reliable basis for tax control can

be met in some other way, or



2. a particular obligation is unreasonable.



An exemption decision may be subject to conditions.

Team (2013:384).



Appropriations



section 10 of the Government or the authority, as the Government determines

may announce further provisions concerning



1. requirements for the cash register,



2. technical monitoring of the cash register,



3. the use of cash registers, and



4. derogations from obligations relating to cash registers.



The Government or the authority that the Government may

provide for the certification of the cash register.



Personnel registers



Restaurant, hairdressing and laundry activities



11 § the operator of restaurant-, hair-or

washing and dry-cleaning services shall maintain a personnel registers and in this

documents necessary for identification

the trader and current documents necessary

identification data of the persons involved in the

economic activity.



The obligation to keep personnel registers does not apply for



1. individual business activities where only the trader, his

spouse or children under 16 years of age are active, or



2. micro-enterprises or micro-commerce where only

the Director, his spouse or children under 16 years of age is

active. Team (2013:27).



Construction activities



11 a of The engaged in construction activities on a construction site

where the developer has provided equipment under section 11 (b)

shall maintain an electronic personnel registers and in this

documents necessary for identification

the trader and current documents necessary

identification data of the persons involved in the

economic activity.



People who for a short time only loads or unloads

materials, supplies or utilities should not be documented in the

staff lintel. Law (2014:1474).



11 b of a builder shall provide equipment so that a

electronic personnel registers may be kept at the construction site.



The obligation to provide equipment does not apply



1. for a developer until the total cost of

construction activity on the construction site can be assumed to be equal to

more than four price base amounts, or



2. for a builder who is an individual not in

trade or business carries out or causes to carry out the project,

construction, demolition or excavation work. Law (2014:1474).



section 11 (c) the provisions of this chapter if the Builder shall, in

rather than apply to a trader who has been commissioned to

independently responsible for the work, if the developer

and the trader has agreed to build the Lord's

all obligations under sections 11 and 12 (b) and Chapter 7. 2 (a)

and 4 sections to be performed by the trader when carrying out

the mission. Law (2014:1474).



Staff liggarens availability



section 12 of the Employees the debtors ledger shall be available for the tax agency

in verksamhetslokalen.



The developer should keep staff available to the debtors ledger

The tax office at the construction site. The operator of

construction should keep their personnel registers available for

The tax agency and the developer on the construction site.

Law (2014:1474).



Retail trade services in stalls and markets



paragraph 13 of the grants to you a place for retail sale via stalls and markets

must document the necessary identification data for the

as the place granted to and for their representatives.



Supplies of investment gold



section 14 of the taxable person's turnover investment gold

referred to in Chapter 1. section 18 of the VAT Act (1994:200)

Sweden or to another EU country for a transaction

that amounts to a sum equivalent to 10 000 kroons or

more documents necessary for identification

the buyer.



The first subparagraph shall also apply to a transaction that is less than

1,000 euros but that can be assumed to be associated with a different


transaction and together with this amounts to at least this

amount. If the sum is not known at the time for a

transaction, the required identification data

be documented as soon as the sum of the transactions amounted to

at least 10 000 kroons.



The provisions of Chapter 2. 2 article 1, paragraph 3 of the first

paragraph 2, § 5 (2) (a) and section 6 of the Act (2009:62) on measures against

money laundering and the financing of terrorism shall also apply

in case of transactions referred to in the first and second subparagraphs.

Team (2013:369).



Transfer pricing



section 15, any person who is liable to tax for the income of a

economic activity should document the transactions with a

companies are limited liability, if there is such a

Economic Community of interests as set out in chapter 14. 20 §

the income tax Act (1999:1229).



If the community exclusively attributable

to a company's direct or indirect capital holding in a

or more other companies, need transactions

documented only if that holding in each stage is equal to

more than 50 percent.



16 § Documentation under section 15 shall contain the information

needed for an assessment of the results of

economic activity should be adjusted according to chapter 14. § 19

the income tax Act (1999:1229).



Injunction



section 17 of the Swedish tax authority may submit to the



1. to use the cash register to carry out their

obligations under 4, 7 and 8 sections,



2. the operator of restaurant-, hair-or

washing and dry-cleaning services to fulfil their obligations under 11

to 12 sections, as well as



3. the developer and the operator of construction activities to

comply with its obligations under 11 (a), (b) and paragraphs 11 12.

Law (2014:1474).



TITLE VIII. INVESTIGATION AND CONTROL



40 Cape. The tax agency's obligation to investigate and communicate



The tax agency's duty of investigation



section 1 of the Swedish tax agency shall ensure that the cases are sufficiently

investigated.



The tax agency's communication obligation



section 2 of a case may not be resolved to the disadvantage of the

the case concerns but that he has had the opportunity to be heard

in the case. If it is clearly unnecessary, it needs that

the case concerns do not get the opportunity to be heard.



3 § If a case has been added information by anyone other than

the case concerns, it must not be decided without the

the case concerns the receipt of data and a

opportunity to comment on them.



The first subparagraph shall not apply where:



1. the decision is not to the detriment of that case applies,



2. the task is not relevant or if for no other

reason is clearly unnecessary that the case concerns

be informed and have an opportunity to be heard;



3. There is a risk that an intelligence would make it

considerably more difficult to implement the decision in the case, or



4. the decision cannot be postponed.



The notification obligation applies with the limitations

follow the 10 Cape. section 3 of the public access to information and secrecy

(2009:400).



4 section if it can be assumed that as a case if the final tax

does not apply, the Declaration is required, the decision on the final

tax is taken on the basis of the statement of revenue in

income from capital, but that he or she has been notified

and had the opportunity to submit observations on the control task.



41. Revision



Content



section 1 of this chapter is provided for



the purpose of an audit (paragraphs 2 and 2A),



– who may be revised (section 3),



– decision on revision (4 and 5 sections),



– interoperability (section 6),



– the auditor's powers (section 7),



– the revised obligations (§§ 8-11),



-injunction (section 12), and



– Audit trailing (paragraphs 13 and 14).

Law (2012:847).



The purpose of an audit



section 2 of the tax agency may decide if the revision to check



1. that obligation according to 15-35 Cape. have been completed,



2. that there are prerequisites to fulfil

obligation under 15-35 Cape. likely to occur,



3. tax warehouses under the Act (1994:1563) if the tobacco tax Act,

(1994:1564) if the alcohol tax Act (1994:1776) on tax

on energy,



4. that the applicant for refund, compensation or

a reduction in the rate of excise duty in the cases referred to in Chapter 53. 5 § 2

have provided accurate and complete information,



5. that the person has applied for a refund of excise tax in the

cases referred to in Chapter 53. 5 § 1 has left the actual and

full details,



6. that the person has or can be presumed to have assigned a place for

retail trade services in stalls and markets has complied with its obligations

According to chapter 39. section 13, or



7. that the person has or is likely to have traded investment gold

has complied with its obligations under Chapter 39. section 14.



The Revenue Commissioners may decide if the revision is also to obtain

information relevant to the verification referred to in the first subparagraph 1 – 4

by someone other than the person who is being revised.



2 a of If the tax agency has received a request for

information and really need information in order to

comply with their obligations under the Act (2012:843) if

administrative cooperation within the European Union in the field of

taxation or agreement entailing the obligation to Exchange

information in tax matters, the following applies.



The Revenue Commissioners may decide if the revision to obtain information

who really need from it, as the information requested

refers to.



The Revenue Commissioners may decide if the revision is also to obtain

such information from someone other than the person who the requested

the information relates. Law (2012:847).



Who gets audited?



section 3 Revision may be made in



1. a person who is or can be assumed to be the accounting required pursuant to

the accounting Act (1999:1078)

2. any legal person other than a person



3. a person who has registered for the registration,



4. a person who has applied for or is approved for F-tax,



5. such agents for a foreign taxable person

referred to in Chapter 6. section 2,



6. the representative referred to in paragraph 16 (a) Act (1994:1563) if

tobacco tax, 15 a of the Act (1994:1564) if the alcohol tax, or

Chapter 4. 9 a of the Act (1994:1776) on tax on energy,



7. the applicant for approval as warehousekeeper according to

law on tobacco tax, the alcohol tax act

tax on energy,



8. the applicant for registration as a consignee

in accordance with the tobacco tax Act, the alcohol tax, or

the Act on tax on energy,



9. the applicant for approval as a tax-exempt

consumers according to the law on alcohol tax or tax law

on energy, and



10. the applicant for approval as a registered

consignor in accordance with the tobacco tax Act, the alcohol tax

or the Act on tax on energy. Team (2013:369).



Decision on revision



paragraph 4 of The decision on revision should contain



1. indication of the purpose of the audit,



2. indication of the possibility to exempt information and documents

from control, and



3. the appointment of the officials shall enforce audit

(Auditors).



The task referred to in the first subparagraph 1 does not

indicate which person or act as control or

data refer to about



1. the decision on revision applies to such an audit referred to in

2 section or paragraph 2 (a), and



2. There are specific reasons not to mention the person or

This Act. Law (2012:847).



section 5 Before a revision is carried out, it should to be revised

be informed of the decision on revision.



The notification may be made in connection with that the audit is carried out

If



1. the surveillance referred to in section 7 2-6 need to be implemented and

control would lose its importance if it is to be

revised to be informed in advance,



2. the audit shall be carried out in conjunction with an inspection visit

According to chapter 42. section 8 and is limited to documents relating to the

staff, or



3. It follows from the provisions relating to notification of the decision

securing evidence in chapter 45. 16 section.



Collaboration



section 6, an audit must be carried out in liaison with the revised

and in such a way that it does not unnecessarily impede

the activities of the latter.



The requirement for collaboration does not apply if the coercive measure proof

has been decided on the basis that there is a real risk

sabotage under 45. 2 §.



The auditor's powers



section 7 By an audit, the auditor



1. review the accounting materials and other documents relating to

activities,



2. take an inventory of the Treasury,



3. review the inventory, machinery and equipment,



4. inspect business premises,



5. take samples of goods used, sold or made available on the

otherwise in the business, and



6. try the technical equipment used in the operation.



The revised obligations



the revised section 8 shall provide access to the

premises for



1. inspection of documents under section 7 1 of the review do not

no difficulty can be implemented on any other site, and



2. the measures referred to in article 7 2-6.



In cases other than those referred to in the first subparagraph 1, a revision

be carried out in premises on the revised permit

the audit shall be carried out in his premises ... If the

revised request it and the audit can be carried out without

significant difficulty.



In cases where an audit is carried out in his premises, the

revised, if possible, make an appropriate

workplace to the auditor's disposal.



§ 9 the auditor shall provide the documents

and provide the information necessary for the audit. If

documents to be reviewed at any location other than in

premises, the revised on request and at

receipt, submit documents to the auditor.



paragraph 10 of the revised shall, on request, give the auditor the opportunity to

use technical means for examining the fixation that may


be perceived only with such facilities.

The first subparagraph shall not apply where:



1. the revised provides a copy of the recording,

and



2. copy without difficulty can be examined by technical means

that the auditor has access to.



In the case referred to in the second paragraph, the revised offer

the accountant opportunity to verify that the copy corresponds

with the inclusion of the revised.



At the review referred to in the first subparagraph or control according to

third paragraph, only the technical means and search terms

use as needed to meet the purpose of the audit.

The review may not be enforced via telecommunications networks.



section 11 of the revised shall, in addition to what follows from 8 – 10 sections, give

Auditor the necessary assistance during the audit.



Injunction



section 12 of the Swedish tax authority may submit to anyone who does not comply with its

obligations under §§ 8-11 to fulfil them.



Audit trailing



section 13 A revision must not last longer than necessary.



The tax agency shall promptly notify the audited results of the

the audit in the parts concerning the revised.



section 14 of the tax agency shall return the accounting materials and

other documents to the revised as soon as possible and

later when the audit is completed.



If the revised has been declared bankrupt when the documents will be

be returned, to the tax office



1. submit the documents to the trustee, and



2. inform the revised documents that have

submitted to the bankruptcy trustee.



42. Oversight over the cash register and verification visits



Content



section 1 of this chapter is provided for



-definitions (section 2),



– supervision of cash register (3-5 sections),



-verification visits (6 – 9 sections), and



– the implementation of inspection and verification visits (paragraphs 10 and 11).



Definitions



section 2 of the control strip provided documentation of the current

registration in a cash register in paper form.



With the journal memory refers to the documentation of the current

registration in a cash register in electronic form.



Supervision of cash registers



section 3 of the Revenue Commissioners supervises that the as is or can

is assumed to be required to use the cash register cash register

and that cash register that is used in a business meet

prescribed requirements.



section 4 of the Swedish tax agency has oversight authority to gain access to the

business premises where it is or can be assumed to be guilty

to use cash register operates.



The police authorities shall on the tax agency's request the assistance

needed for the oversight. Law (2014:681).



§ 5 If the tax office requests it, to those who are or may be adopted

be required to use the cash register to provide the

documents and provide the information needed for supervision.



The Revenue Commissioners may submit to anyone who does not comply with its

obligations under the first subparagraph to fulfil them.



Verification visits



Cash register



section 6 of the tax Board may decide on the verification visits to

make sure that the as is or likely to be obligated to

use cash registers comply with their obligations.

The work may, if such a visit make customer count, control purchases,

receipt control and cash inventory.



The verification may be carried out only in premises that

the public has access to. Customer count may also be made on

a public place adjacent to such a room.



section 7 If the Swedish tax authority so requests, the authority has made

verification visits to provide the Control Strip, data from

the journal memory or discharge receipt for verification of how

sales have been registered in the cash register.



The Revenue Commissioners may submit to anyone who does not comply with its

obligations under the first subparagraph to fulfil them.



Personnel registers



§ 8 the tax agency may decide if the verification visits to

make sure that the as is or likely to be obligated to

keep personnel registers or provide equipment so that

an electronic personnel registers can be fulfilling their

any obligations.



Verification visits may only be carried out in premises or

on construction sites. At a construction site,

not, however, be carried out in an apartment that is intended to completely

or to a not insignificant part used as a residence.

Law (2014:1474).



8 a of the tax Board may request that a personal visit

performing or expected to perform duties in

activities proving their identity. The work may, at the

at a construction site even ask such a

person for whom the trader's account he or she performs

work tasks. The information provided may be

staff lintel. Law (2014:1474).



Retail trade services in stalls and markets



§ 9 the Revenue Commissioners may make inspection visits to

identify a person who is engaged in or is likely to engage in

retail trade services in stalls and markets. The work may, if such a visit

check the approval for F-tax and ask questions about

the business.



The verification may be carried out only where the square and

market trading is conducted.



Common provisions



10 § whoever, according to a decision on the supervision or monitoring missions

to check do not need to be informed of the decision before

supervision or verification. Notification of the decision shall

be left as soon as it can be done without losing control

their importance.



section 11 of the Supervision and inspection visits will be carried out in such a

way to not be hindered unnecessarily.



42 a Cape. Authorities ' obligation to provide data on

The tax agency's request



section 1 of the information which a government authority has at its disposal and which

required for monitoring or decision under this Act shall, on the

The tax agency's request be submitted to the Agency.



The first subparagraph shall not apply in the case of data for

What privacy concerns as a result of the 15 Cape. 1 or 2 sections

or 16 Cape. section 1 of the public access to information and secrecy

(2009:400) or a provision to which reference is made in

any of these clauses.



About privacy terms of a task as any other

provision of public access to information and confidentiality and a

disclosure would result in meritorious but for any individual

or general interest, is an agency responsible only

If the Government at the request of the tax agency decides to

the task should be disclosed. Law (2015:903).



TITLE IX. REIMBURSEMENT OF EXPENSES FOR AGENTS, COUNSEL

OR INVESTIGATION



43 Cape. Reimbursement of expenses for agents, counsel or

investigation



The right to compensation



§ 1 the person in a case or case has had costs for

agents, counsel, investigation or other things which he might reasonably have

needed to take to be their right has, upon application, entitled

to compensation if



1. the applicant's submissions in the proceedings is upheld fully

or in part,



2. the proceedings relating to a matter which is of importance for

the application of the law, or



3. There are serious reasons for replacement.



The right to compensation is not, however, in the cases to be

dealt with by the competent authority in accordance with



1. Act (2012:843) on administrative cooperation in the

The European Union in the field of taxation,



2. a tax treaty or an agreement on the exchange of information in

tax matters, or



3. the agreement referred to in the Act (2004:982) if agreement between the

The Swedish Export Council and the Taipei Mission in Sweden

with respect to taxes on income. Law (2012:847).



Restrictions on the right to compensation



section 2 of the Compensation may not be granted for costs relating to the

the obligation to



1. leave statement



2. provide prescribed information, or



3. accounts, notes, or other appropriate

documentation to make sure that there is a basis for the performance

obligation and to ensure compliance with disclosure obligations.



paragraph 3 of the payments may be granted for the applicant's own work

or loss of time or otherwise, for the cost of such

as the applicant itself has carried out on the occasion of the case

or target.



4 section Compensation shall not be granted for costs that have been replaced

or may be replaced by any other statutes

or according to agreement.



paragraph 5 of the salary may be reduced if



1. the applicant's submissions in the proceedings is upheld only

partially, unless other claims are only of limited

importance, or

2. the applicant has been negligent or has caused to the case

or the target become more extensive than necessary.



Application for compensation



section 6 of the application for reimbursement of expenses shall be made in the

authority where the costs are incurred. The application must have come

submitted to the Agency before the proceedings are determined.



section 7 of the application for reimbursement of expenses that have come into

too late may be considered if the delay is due to some excusable

mistakes.



TITLE X. COERCIVE MEASURES



44. Application of penalty payment mechanism



When can an order be combined with a penalty?



§ 1 A notice under Chapter 41. section 12, chapter 42. paragraph 5 of the second

paragraph or chapter 42. section 7 of the second paragraph may be subject to a penalty.



section 2 Also in cases other than those referred to in paragraph 1, for an injunction

combined with a penalty if there is reason to believe that

otherwise, the order is not complied with.

Prohibition of combining an order with penalty



section 3, an injunction may not be combined with a penalty if the



1. There is reason to believe that the sanction has

committed an act that is a criminal offence, or may lead to

tax or fee, and



2. the order relating to the investigation of a matter connected

with the alleged offence.

If it is to be submitted to a legal person, the first

the paragraph also representative of the legal person.



Competent administrative law




section 4 of the questions about the imposition of a penalty are heard by the administrative law

as referred to in chapter 67. jurisdiction to hear and determine an appeal against

the injunction applies when the application for the award is made.



45. Securing evidence



Content



section 1 of this chapter is provided for



-definitions (section 2),



-revision of the revised business premises (section 3),



-continual search and disposal of documents (sections 4 to 11),



– seal premises, storage space or other space

(section 12),



– decision on securing evidence (paragraphs 13 to 16), and



– eligible administrative law (section 17).



Definitions



2 section With securing evidence referred to the following measures:



1. revision of the revised business premises under paragraph 3,



2. the continual search and disposal of documents in accordance with

4 – 11 sections, as well as



3. sealing of the premises, storage space or other space

in accordance with section 12.



At the risk of sabotage "means that there is a risk that the

evidence protection applies will withhold, distort or

destroy it which may be checked.



Revision in the revised business premises



section 3 of the audit may be carried out in the revised

business premises on the revised under Chapter 41. section 8 first

the paragraph is required to provide access to the premises and



1. the revised does not comply with its obligations to cooperate

According to chapter 41. 8 to 11 sections, or



2. There is a real risk of sabotage.



The continual search and disposal of documents



4 section When an audit is carried out according to paragraph 3, the documents

needed for audit search in premises and

be taken care of for review.



If the audit is conducted in accordance with section 3 1, the first

subparagraph only if the document has not been provided in the

a reasonable period of time or if there is a real risk of sabotage.



§ 5 If the revised concedes that the audit is carried out in

premises under section 41 Cape 8 documents

is encountered or are provided and required for the audit

be taken care of for review.



section 6, When an audit is conducted at any place other than in

business premises on the basis of chapter 41, get a document

needed for audit search in premises and

be taken care of for review if the



1. the revised have not followed a notice under

41. section 12 to provide the document, or



2. There is a real risk of sabotage.



section 7 of the Act required a revision under paragraph 3 or

41. may look for in a local, to a place of safekeeping or

in another space, which do not constitute the revised

premises and taken care of for review if there is

particular reason to assume that the action is in the space

and



1. the revised have not followed a notice under

41. section 12 to provide the document, or



2. There is a real risk of sabotage.



section 8 If an order to disclose a document at different

control than the revision has not been followed and there are special

reason to assume that the document is available from the who has

enforce, receive the document search and taken care of

review.



§ 9 of which shall not be revised but that may be submitted to

provide information under Chapter 37. section 10, action which he or

She may be required to provide information about search and taken

hand for review without a previous injunction if it

see



1. special reason to believe that the document will

is encountered in person,



2. a real risk for sabotage if the person referred to, and



3. a significant interest in ensuring that the Act is reviewed.



The review should be done elsewhere than in the

evidence protection applies.



section 10 if there are special reasons, need the data

relates or the documents sought are not specified in a

decision on the action referred to in section 9.



paragraph 11 of the decision on the action referred to in section 9 shall be granted to

collect data in preparation for the control of someone else

person other than the person who controlled.



Sealing of the premises, storage space or other space



section 12 of the local, repository, or other space may be sealed

to protect documents



1. be reviewed under paragraph 3 or taken care of for review according to

paragraph 4,



2. is taken care of for review under section 5 of



a) documents cannot be from the site, and



b) risk of sabotage can be expected, or



3. be taken care for review pursuant to §§ 6-9 documents

cannot immediately be brought from the site.



Decisions about securing evidence



paragraph 13 of the decision on securing evidence according to 3 and 6 to 9 sections are made of

the Administrative Court on the application of the audit leader.



Decision under 4, 5 and 12 sections are made by the audit leader.



section 14 of the audit leader may decide if the proof referred to in (3)

and 6-8 sections if



1. There is a real risk for sabotage before

the administrative court may take a decision, as well as



2. the action to be carried out in a commercial premises.



If the audit leader has decided on the action referred to in the first

subparagraph, he shall as soon as possible and at the latest

within five days, apply for a proof in administrative law.

If the audit leader does not make any request or if

the Administrative Court rejects the application, will be taken care of

documents are returned and other collected information

be destroyed.



If the decision on evidence protection concerns have been

bankruptcy when the documents will be returned, it shall

be forwarded to the trustee in bankruptcy and the proof protection

apply to be informed of the handover.



section 15 a decision on securing evidence shall indicate

ability to exclude information and documents from the control

and arrangements for enforcement.



section 16 of The that a decision on securing evidence applies shall immediately

be informed of the decision.



The notification may be made in connection with the operation

enforced if there is a real risk for sabotage if the

that decision shall be notified in advance.



In chapter 69. section 5 provides for the enforcement of decisions

If the proof but that decision has

been informed of the decision.



Competent administrative law



section 17 questions about securing evidence heard by the administrative law

According to 67. has jurisdiction to hear an appeal of the

as proof, protection applies when the application is made.



46 Cape. Payment assurance



Content



section 1 of this chapter is provided for



– definition (section 2),



– charges that are excluded from the payment assurance (section 3),



– payment assurance in agreement with another State

(4 §),



– decision on the payment assurance (paragraphs 5 to 13),



– the period when the liability is not fixed (14

and 15 sections),



– the decision to take the property in custody (section 16),



– provision of security (section 17),



– When the collateral may be used (section 18),



– eligible administrative law (section 19), and



— compensation for injury (§§ 20 to 22).



Definition



section 2 payment assurance refers to the tax Board may take a

betalningsskyldigs property to ensure

payment of tax, fee, levy or interest.



Fees exempted from payment assurance



§ 3 Payment assurance may not be used for contributions in accordance with the



1. funeral law (1990:1144), and



2. Act (1999:291) of fee for registered religious communities.



Payment assurance in agreement with another State

accommodation



section 4 If, under an agreement between Sweden and a

other State or of the law (2011:1537) for assistance with

recovery of taxes and charges in the European Union,

receive payment assurance may also be used to ensure

payment of foreign tax, fee, levy or

interest rate. Law (2011:1545).



Decision on the payment assurance



paragraph 5 of the decision on the payment assurance made by the Administrative Court

on the application of the tax agency.



Conditions for payment assurance



section 6 Payment assurance may be adopted if the

1. There is a real risk that the person is

liable pulls away the obligation, and



2. the payment obligation involves a significant amount of money.



section 7 Of the payment obligation is not fixed,

payment assurance be decided only if it is probable that

the obligation will be determined. A payment assurance,

in such cases does not refer to an amount greater than the amount

the payment obligation is likely to be set at.



§ 8 Payment assurance may not be decided until the time period

which the obligation relates has expired.



When conditions no longer exist



§ 9 a decision on payment assurance to be revoked entirely or

partially if



1. the conditions for the decision, or



2. the decision for any other reason should not persist.



section 10 of the administrative court to rule on a decision about

payment assurance should be revoked in whole or in part if

The tax agency or the debtor requests it or if the

There are reasons for it.



The debtor should be advised of their right to request that

a decision on the payment assurance should be revoked.



section 11 of the administrative powers of the Court to consider whether a decision

payment assurance to be revoked entirely or partly true even

decisions that have been appealed.



An appeal against the decision of the management is due on

the administrative court decision changes the way that the

debtor request. If the management right changes

the decision in any way other than the debtor requests,

the appeal shall be deemed to include the new decision.



Hearing



section 12 of the Administrative Court and the Administrative Court will hold oral

negotiation in a dispute about payment assurance about the


debtor request hearing needs

not to be held, where an application for payment assurance will

is refused or a decision on the payment assurance will

be repealed.



The debtor should be advised of their right to request

hearing.

Notification of decisions



paragraph 13 of the debtor shall be notified immediately if a

decision on the payment assurance.



The notification may be made in connection with that decision

enforced if there is a risk that the debtor

any incriminating property that can be assured of payment.

Period when the payment obligation is not fixed



section 14 of the decision about the payment assurance for a

the payment obligation is not set to expire

six months after the date on which payment protection

It was decided,



1. If the tax agency has not established

payment obligation or applied for a declaration of

administrative law, or



2. If the payment obligation applies a tax which

referred to in the Act (2015:632) if proceedings concerning tax surcharges in certain

case and the Prosecutor did not request that additional tax should be

out.



If there are special reasons, may the Administrative Court of

application of the Revenue Commissioners extend deadline by three months

one at a time. Have the investigation on crimes initiated as regards a

inaccuracy or inaction which may form the basis for

penalties under the Act on proceedings concerning tax surcharges in certain

cases, the time limit shall be extended by six months at a time.

Law (2015:633).



section 15 if a decision on the payment assurance has expired

According to section 14, the payment assurance at the same base are decided

only after the tax agency has determined

payment obligation or applied for a declaration of

the administrative court.



The decision to take the property in custody



section 16 If there is a risk that the movable property that can

payment secured are removed before the Administrative Court,

make decisions, get the audit leader decide to take the property

in custody.



If the property has been taken into custody, the tax office as soon as

as possible and at the latest within five days to apply for

payment assurance in administrative law. If the tax agency does not

makes any application or if the administrative court refuses,

should the property be returned immediately. If the payment assurance

decided, should the property be left in custody until the

the decision is enforced, unless the Court determines any

other things.



Provision of security



section 17 of the enforcement authority may, upon instruction of the tax authority

receive security to the debtor or, where the

debtor is likely to admit it, any other offers

to ask before a decision on the payment assurance has

been taken.



When standard security may be claimed



section 18 of the collateral may be used when the time period

payment obligation relates has expired or at the later

time that the enforcement authority has admitted.



Competent administrative law



§ 19 questions about payment assurance review by the

administrative law under chapter 67. is competent to hear a

the appeal of the payment protection applies when the application

is done.



Compensation for damage



section 20 If payment assurance has been decided for a

the payment obligation is not fixed and not

Heller later set out final, should the State pay the

debtor for property damage. The same applies to

If liability is established definitively, but to a

substantially lower amount than what has betalningssäkrats.



The first subparagraph shall not apply to expenses covered by

the provisions on the reimbursement of costs for agents, counsel

or investigation.



section 21 compensation for damage may be refused or reduced if



1. the debtor has not fulfilled its

obligation or otherwise through negligence has

contributed to the damage, or



2. otherwise it is unfair that compensation will be provided.



section 22 questions about compensation for damage must be examined in the manner

apply to claims for damages against the State.



TITLE XI. EXEMPTION FROM CONTROL



47 Cape. Information and documents that should be excluded from

control



Excluding data from injunction



section 1 of the injunction relating to control of data or

the documentation obligation or which is a notice under

37 Cape. section 11 may not relate to a task in such a document

may not be confiscated pursuant to Chapter 27. section 2 of the code of judicial procedure.



Such an order must not refer to a task

have a significant conservation concern if there are particular

circumstances in which that task should not come to any

else's knowledge and avoidance of the task is greater than

its significance for the control. Law (2012:847).



The exception of documents from review



Which documents must the tax agency does not review?



2 § At revision, proof, oversight of cash registers and

verification visits, the tax office does not examine



1. a document that cannot be seized according to Chapter 27. section 2 of the

the code of judicial procedure, or



2. a document which are not covered by the audit,

evidence protection, supervision or monitoring visit.



The Revenue Commissioners may not review a document which has a

significant conservation concern if there are special circumstances

that makes the document content should not come to any

else's knowledge and avoidance of the document is larger than

its significance for the control.



Request for exemption



section 3 of an act which may not be reviewed shall, on the request of the

subject to revision, proof, supervision

cash register or a verification visit shall be exempt from inspection.



paragraph 4 of the Decision on the exemption of deed from control is taken by the

administrative law under chapter 67. is competent to hear a

appeal by the requester except when the request is made.



The request shall be submitted to

the administrative court. If the Revenue Commissioners already have document, the

immediately seal the document and submit it to the

the administrative court.



Common provisions



§ 5 If a task in such a recording referred to in Chapter 3. § 9

to be exempt, the administrative court may decide on such

restrictions on the use of technical means and

search terms that are needed for the task should not be

available for the tax agency.



section 6, if that would be a task or an action to

be exempted from control requests it, the administrative court shall examine

If the exemption decision can be taken without the right review

the plot.



section 7 If a task or an action are excluded from the

control, the tax office does not represent or invoke

the content of the task or action.



TITLE XII. SPECIAL CHARGES



48. Late payment fee



The main rule for late fee



section 1 of the late payment fee shall be charged if the person leave

tax return, tax return, specific tasks

or Digest, have not done it in the right

time.



Late payment fee shall not, however, be taken out if there is



1. a simplified employer declaration pursuant to chapter 26. paragraph 4,



2. a special tax return for reporting

value added tax in accordance with chapter 26. section 7 of the second or third

subparagraph,



3. Special information owner shall submit, pursuant to chapter 33.

section 8, or



4. specific information on the reduction of the foreign tax

According to chapter 33. § 9. Law (2015:892).



Late fee if the data are inadequate



section 2 of The uppgiftsskyldige shall not be deemed to have left the

income tax return or specific information, if the information in

the Declaration or the specific information is so

miserable that they apparently cannot be added to the basic

for taxation.



The exceptions



Natural persons abroad



paragraph 3 of the late payment fee shall not be collected by a natural person who

not submitted a tax return in a timely manner if he or

She



1. are resident abroad or whose ordinary place of residence abroad

the date of the Declaration shall be submitted, and



2. leave the Declaration by 31 May.



If the data is not signed



section 4 Of the basis for charging late fee is that the

has provided income tax return or specific tasks do not

has signed the data according to Ch. 38 section 2, shall

The tax agency shall submit to the uppgiftsskyldige to do it.

Late fee will be charged only if the order is not complied with.

In such cases, the fee shall be determined in accordance with section 6.



No more than a late fee for tax return



§ 5 If a declaration required as at the same time to have

come in with multiple tax returns are overdue by more than

a declaration, only a late fee will be charged.



Late payment fee



section 6 of the late payment fee is shown by the following

set-up.



If the late payment fee applies to amounts to



company or economic

the voluntary income declaration 6 250 SEK



someone else's tax return 1 250 SEK



Special information 1 250 SEK



periodic compilation 1 250 SEK



tax return SEK 625



The late charge for tax return amounts to 1

250 kroons in the case of a declaration to be provided

After the injunction. Law (2015:768).



Several late charges



section 7 If the person without injunction shall submit a

income tax return or specific details have not been made

within three months from the date on which the obligation under

This law would have been completed, a second late fee

be taken out.



If the obligation has not been fulfilled after further

two months, a third late payment fee will be charged.




For the purposes of applying the first subparagraph, account shall not be taken into

the supplementary declaration time that apply to other

legal persons than estates leaving Declaration

electronically.



49. Tax penalties



Content



section 1 of this chapter is provided for



– the scope for additional tax liability (§§ 2 and 3),



– penalties for false information (sections 4 and 5),



– tax at skönsbeskattning (6 and 7 sections),



– penalties at the review of skönsbeskattningsbeslut

(8 §),



– penalties when the tax deductions have not been made (section 9),



– When penalties may not be withdrawn (section 10);



– calculation of tax at the false information (paragraphs 11 to 14),



– calculation of tax at skönsbeskattning (15 and

16 §§)



– calculation of tax on a review of

skönsbeskattningsbeslut (section 17),



– calculation of tax deduction has been made when not

(section 18),



– that the dossier should be determined without consideration of other matters

(19),



– the correct statement (section 20), and



– When penalties to be levied according to more than one percentage

(section 21).



The scope of tax



section 2 of the Tax to be levied on taxes covered by this

law, but not on the tax referred to in paragraph 2 of the Act (1990:659) if

payroll tax on certain earned income.



paragraph 3 of the Tax to be levied on the following charges:



1. the fee referred to in Chapter 2. social tariff Act (2000:980),



2. the fee referred to in section 1 of the Act (1994:1920) on the payroll tax,

as well as the



3. fee under the Act (2007:1398) on municipal

real estate fee.



It is said about taxes in this chapter also apply to these

fees.



Penalties for misrepresentation



section 4 of the Tax should be taken out of it in any other way than

orally



1. under the procedure has made a misrepresentation to

management of own tax, or



2. has made a misrepresentation in a case about private

taxation.



Tax under the first subparagraph 2 shall be taken out only if

the task has not been accepted after examination as to its substance.



paragraph 5 of a task is to be considered wrongful where it is clear from that



1. a left task is incorrect, or



2. a task that should be left to the management of taxation

have been omitted.



A task should not, however, be regarded as false if



1. task along with other information provided

or approved constitutes a sufficient basis for a real

decision, or



2. the task clearly cannot be the basis for a

decision.



Tax at skönsbeskattning



section 6 of the Tax to be levied at skönsbeskattning.



section 7 a decision on penalties at skönsbeskattning because

of the Declaration the culprit has not provided any

tax return or tax return should be removed if



1. a tax declaration is submitted within two months from the end

of the month in which the decision was given, or



2. a tax return is submitted within four months from the

the end of the month when the decision was announced.



If the Declaration obligation makes likely that he or she

not have learned of the tax by the end of the

month in which the decision was given, the time-limit rather than count

from the date of the Declaration, the culprit had such knowledge.



Tax return or tax return shall be submitted

to the tax office or a general administrative courts within the

specified amount of time.



Tax at the review of skönsbeskattningsbeslut



paragraph 8 of the Tax to be levied by the



1. have skönsbeskattats due to someone

income tax return has not been submitted;



2. nor has left the Declaration within the time

provided for in article 7, and



3. on the tax agency's initiatives accrue additional taxes through

review of skönsbeskattningsbeslutet.



A decision on penalties should not be removed if a

income declaration is submitted later.



If the tax has not been charged in connection with the first

skönsbeskattningsbeslutet shall, for the purposes of the first

paragraph 2, it is stated in paragraph 7 of the decision on penalties and

knowledge of the tax rather than apply

skönsbeskattningsbeslutet and skönsbeskattningen.



Tax when the tax credit has not been made



§ 9 additional tax shall be levied by the who has not fulfilled its

obligation to make tax deductions.



When do tax not charged?



section 10 of the Tax shall not be imposed if



1. the error of indication is shown by the record data

have been available to the Swedish tax agency within one year from the

the end of the tax year,



2. the uppgiftsskyldige on their own initiative, have corrected the

incorrect task or left stating that tax deduction

has not been made, or



3. the amount of the tax which could have withheld by

the fallacy or passivity is insignificant. Law (2015:633).



10 a of Tax shall not be levied if the inaccuracy or

passivity that can lead to tax penalties already is to

basis for a notice of offence under 17 skattebrottslagen

(1971:69) or for any other reason, prefixed

preliminary investigation of offences under the Act, if the notification or

the preliminary investigation concerning the same physical person

This tax would be charged.



Tax may, however, be withdrawn, if the public prosecutor has decided that

not initiate investigation or to lay down

the preliminary investigation or if the defect or inactivity

otherwise no longer is the subject of the investigation of crimes

and have not been tested. Law (2015:633).



10 b of the Tax shall not be levied if the inaccuracy or

passivity that can lead to tax penalties are already covered by

one brought a criminal indictment, issued an injunction or a

decision on the prosecution failure for offences under

These Act (1971:69) and prosecution, penalty

or the decision on prosecution failure refers to the same physical

person that the tax surcharge would be levied by law (2015:633).



Record data



10 c § With record data referred to



1. information to be provided without the injunction and

notification of title deed provided by virtue of the Constitution,



2. the information provided in the tax return for the

the previous tax year and that has a direct link

the information to be provided in the income tax return for

the tax year, and



3. the information contained in the register which is established by

The tax agency for control of future revenue.

Law (2015:633).



Calculation of tax at the false information



The main rule



section 11 of the tax of the tax referred to in chapter 56. 3 § 1-4

and 6 (penalties on the final tax) is 40% of the

tax, if it is false the task had been accepted, not

would have been determined for those who have left the job.

Tax penalties on other tax is 20 percent of the tax,

If it is false the task had been accepted, would have

determined for or improperly would have credited it as

has left the task.



section 12 is repealed by Act (2015:633).



Periodiseringsfel



section 13 If the incorrect task consists in an amount has

entered or likely to be attributed to the wrong

tax year or accounting period, the error is



1. tax on final tax 10%,



2. tax on other taxes



a) 2% of the tax accounting period is a maximum of three

months and the uppgiftsskyldige have been related or likely to

have intended to refer to a period ending

not more than four months before or after the period of four months

that amount should have been assigned to, and



b) 5% in other cases.



Deficit



section 14 If a false information would have led to such a

deficits of a trade or business or in the income

service not utilized the same tax year,

This tax is not calculated on tax, but instead on a

quarter of the deficit, if the incorrect task

had been accepted, would have credited it as

has left the task.



Calculation of tax at skönsbeskattning



The main rule



section 15 at the skönsbeskattning's tax on final tax

40 percent and the tax on other taxes 20 percent.

This tax will be calculated on the



1. the tax as a result of the skönsbeskattningen is determined for

the uppgiftsskyldige in addition to what would otherwise have been determined

According to



(a)) the information provided to the uppgiftsskyldige

to taxation in any other way than by word of mouth,

and



b) the CSD data have been available for

The tax agency within one year from the end of the tax year,

and



2. the tax as a result of skönsbeskattningen not be

be counted toward the uppgiftsskyldige.



To the extent a skönsbeskattning includes the correction of

a false information, the tax is calculated according to the

the provisions of 11, 13 and 14 sections. Law (2015:633).



Deficit



section 16 If a skönsbeskattning has declined such a deficit

of a trade or business or in income from services that do not

utilized the same tax year, the tax is not

be calculated in the tax instead of a quarter of this

reduction.



If a skönsbeskattning has been decided on the basis that the

is required to submit income tax returns have not made it and

the decision means that for the previous tax year

fixed the deficit of a trade or business or in

income from services are utilized, the tax does not

be calculated in the tax, but rather on a quarter of the part of the

the deficit is being used.



Calculation of tax on a review of

skönsbeskattningsbeslut




section 17 of the Tax levied on the review of

skönsbeskattningsbeslut is 40 percent of the additional tax

levied by tax.



Calculation of the tax when the tax credit has not been made



section 18 of the Tax levied due to tax credits

not have been made is 5% of the tax deductions that would have

been made.



The substrate should be determined without consideration of other matters



19 § When the tax will be calculated on the

is determined, account shall only be taken of the conditions relating to the

ask which are the basis for this tax.



The right count



20 § before the GST is calculated, any changes made

of the basis for income tax arising from other issues

than the underlying tax. Regards

However, no changes will be possible only on the basis of

the correction of the errors of the task or the discretionary

the deviation from the submitted information.



More than a percentage



section 21 When tax of final tax required to be withheld under more

than a percentage, the amount that the tax penalties were ordered to

is calculated shall be determined as follows.



If tax is to be calculated on the tax withheld, the first

the tax on the total of the withheld amounts are calculated. The treasure

should then be allocated to the respective hidden amount after

the tariff quota that each of the evaded amount is

of the total withheld amount.



If tax is to be calculated on the reduction of the deficit by a

trade or business or in income from services, the

overall reduction is attributed to the respective hidden

amount after the fraction as each of the suppressed

amounts represent the total amounts withheld from them.



If tax is to be calculated on both the withheld tax and

reduction of the deficit, the calculation shall be made on each

a basis for itself.



50. Inspection fee



Cash registers and personnel registers



When should control fee?



section 1 of the inspection fee shall be charged if the tax agency for supervision

or visit the who is required to use

cash register



1. fails to fulfil this obligation, or



2. has not given an indication of the cash register that is in

activities under Chapter 7. 3 and 4 sections.



section 2 of the inspection fee under section is 12 500 kroons for each

control point.



If the tax agency in the past has taken out an inspection fee and

a new inspection fee shall be charged for an offence that has

occurred within one year from the date of the decision

inspection fee was announced, should the fee be 25 000

SEK. Law (2015:768).



paragraph 3 of the inspection fee shall be charged if the tax office at

inspection visit concludes that it is required to document the

identification of a personnel registers or

provide equipment so that an electronic

personnel registers can be



1. does not fulfil the obligation,



2. do not keep the debtors ledger staff available for tax agency

in the verksamhetslokalen or on the construction site, or



3. has not left the mission under Chapter 7. 2 a section about when

construction should be started and where it is to be conducted.

Law (2014:1474).



4 section Control fee under paragraph 3 1 and 2 are



1.12 500 kroons for each control point, and



2.2 500 kroons for each person at the controls is

operates and is not documented in an accessible

personnel registers.



If the tax agency in the past has taken out an inspection fee

According to section 3 of 1 or 2 and a new inspection fee shall be charged for

a violation that has occurred within one year from the date of

order for inspection fee was announced, the contribution under the

first paragraph 1 be 25 000 kroons.



Inspection fee in accordance with paragraph 3 of the 3 is 25 000 kroons.

Law (2015:769).



When will control fee be charged?



§ 5 inspection fee may not be imposed for an infringement

subject to a penalty payment mechanism.



section 6, If a control fee is decided according to paragraph 1 or 3, shall

the decision applies to remedy the deficiency within a reasonable time.

During this time, a new inspection fee is not charged for the same

deficiency.



Retail trade services in stalls and markets, as well as supplies of investment gold



section 7 of the inspection fee shall be imposed on anyone who has not completed

documentation requirement for the provision of space for stalls

and markets or on turnover of

investment gold.



Inspection fee is 2 500 kroons for every occasion when

the obligation has not been fulfilled. Law (2015:768).



51. Exemption from special charges



section 1 of the Swedish tax authority shall decide on the total or partial suspension

from a special fee if it is unfair that this fee is

out with the full amount.



The assessment should take account in particular of



1. the inaccuracy or failure to act which has led to

the fee can be assumed to have



a) depends on age, health, or similar relationship,



(b)) due to a miscalculation of a rule or the importance of

the facts, or



c) prompted by misleading or inaccurate

control data,



2. fee is not commensurate with the fallacy

or passivity, or



3. an unreasonably long time has passed after the tax agency

have found reason to believe that the fee to be charged without

the fee applies to blame for the delay.

Law (2015:633).



52 Cape. Decisions about specific fees



Content



section 1 of this chapter is provided for



-decision on late fee (section 2),



– decision on penalties (3-8 sections),



– decision on the inspection fee (section 9),



– to separate charge may not be decided for a person who has

deceased (section 10), and



– that a special fee to the State (section 11).



Decision concerning the late payment fee



paragraph 2 of the decision if the late payment fee shall be communicated within two years

from the date on which the obligation would have been completed.



Decision on tax



Penalties for misrepresentation and skönsbeskattning



section 3 a decision on penalties because of false information

or skönsbeskattning to be notified at the latest during the second

the year after the end of the calendar year in which the tax year has

expired.



Tax penalties for late or non-declaration



paragraph 4 of the Declaration if the Declaration is required after leaving

the end of the year after the calendar year in which the tax year has

gone out, get a decision about fines will be notified within one year

from the day when the Declaration came in to the Swedish tax agency.



If the tax obligation has not left any declaration,

get a decision about fines will be announced within six years from

the end of the calendar year in which the tax year has expired.



Tax on tax



§ 5 assessment is decided, a decision

penalties will be announced at the same time.



False information in an appeal case



paragraph 6 of The decision on the tax because of a misrepresentation

in an appeal case, announced simultaneously with the decision in

review the matter.



False information in a case concerning taxation



paragraph 7 of The decision on the tax because of a misrepresentation

in a case of taxation may be submitted within one year from the

the end of the month in which the Court's decision was final.



Tax when the tax credit has not been made



section 8 a decision on tax due to a tax deduction

not made to be notified no later than the sixth year

After the end of the calendar year in which the deduction would have

been made.



If responsibility is to be decided according to Chapter 59. for the taxes that do not

have been deducted, the decision about the tax penalties announced

at the same time. In the cases referred to in Chapter 49. paragraph 10 (a)

However, the decision may only be notified if tax liability

for the tax has already been decided. Law (2015:633).



Tax penalties after notification of the violation or initiated

preliminary investigation



8 a of the surcharge may be applied pursuant to Chapter 49. 10 a of other

subparagraph, the decision concerning tax surcharges within six

months from the date on which the notification has been made to

the fallacy or passivity is no longer subject to

investigation into the crime. Law (2015:633).



Decisions on inspection fee



§ 9 a decision on inspection fee under 50. 1 or 3 section

must be notified within two years from the date of the decision on supervision

or control visit was announced.



A decision on the monitoring fee under 50. section 7 shall be notified to the

within two years from the date on which the Revenue Commissioners stated that

the documentation obligation has not been fulfilled.



No decision of a person who has died



section 10 a special fee may not be decided for a person

has died.



A special fee to the State



section 11 of The special fee shall accrue to the State.



TITLE XIII. DECISIONS ABOUT TAXES AND FEES



53. Decision on tax deductions, payroll taxes,

value added tax and excise duty



paragraph 1 of the decision on the tax credits, payroll taxes,

value added tax and excise duty shall be taken for each

the accounting period for themselves on the basis of the contents of

tax returns and other information available.



On value added tax shall be set out in a special

tax return for each acquisition in accordance with chapter 26. section 7 other

subparagraph, the decision on the tax for each acquisition with

management of the contents of the special tax return and

other available data. For refund of input

tax has been requested in a particular tax return for each

sales by 26 kap. the third subparagraph of paragraph 7, the decision on

the tax is taken for each turnover with the direction of the content

in the special tax return and other available

tasks.



If the excise duty shall be set out in a separate tax return

for each event that causes tax liability pursuant to chapter 26.

§ 8, the decision about the tax is taken for each event with


management of the contents of the special tax return and

other available data.



For the decision on responsibility for anyone who has paid out compensation

without deducting the appropriate rate applies to Chapter 59.

2-6 sections. Law (2015:892).



section 2 If a tax return has been submitted on time and in the right

way, be considered a decision on taxes and fees have been taken in

According to the Declaration.



It was decided in accordance with the employer's declaration

or a simplified employer Declaration as

provided for in the first subparagraph, such a declaration

then in late, the decision about the tax and fees

be deemed to have been made in accordance with this Declaration, if



1. one or more simplified employer declarations have

submitted, and



2. reconsideration has not been requested or ordered.



§ 3 If the person registered do not need to provide any

employer Declaration as a result of the provisions of chapter 26.

paragraph 3, second subparagraph, be regarded as tax deductions and employer contributions

have decided to zero kroner at the time when the Declaration

would otherwise have been provided.



section 4 If a tax return has not been filed in due time or

correctly or if the tax or fees have not

recognized in the Declaration, each unaccounted tax or

fee shall be deemed to have been decided to zero dollars. Reported tax

or the charges later, a decision is deemed to have taken

in accordance with the General Ledger, if not a decision for reconsideration

has been notified beforehand.



paragraph 5 of That decision on excise duty is also considered



1. decision on the reimbursement of taxes in accordance with the



(a)) 24 or section 25 of the Act (1972:266) if the tax on advertisements and

advertising,



b) 29 or section 30 of the Act (1994:1563) on tobacco tax, or



c) 28, 29 or section 30 of the Act (1994:1564) if the alcohol tax, and



2. decision on the reimbursement, compensation or reduction

According to Chapter 9. 2, 3, 4, 5, 6, 8 (a) or section 9, section 9 (b) of the third

subparagraph 10 or section 11 or 11 kap. 12 or section 13 of the Act

(1994:1776) on tax on energy.



54. A decision on special income tax



§ 1 If tax under the Act (1991:586) on special income tax

for non-residents or Act (1991:591) on special

income tax for non-resident artists, among others. should

reported by the taxpayer, the tax decisions are taken

for each taxable compensation for themselves with the guidance of

the contents of such a special tax return referred to in

26. § 9 and other available information.



As provided for in Chapter 53. paragraph 2 of the first subparagraph, and paragraph 4 applies

even such special tax return referred to in chapter 26. § 9.



section 2 of the tax Board may, within the time and in the manner that applies

for reconsideration order which is taxable under

Act (1991:586) on special income tax for non-

resident or Act (1991:591) on special income tax for

non-resident artists, among others. must pay tax in other cases

than those referred to in paragraph 1.



section 3 About tax deduction for tax under the Act (1991:586) if

Special income tax for non-residents or law

(1991:591) on special income tax for non-residents

artists and others. have been made with too high amount,

The Swedish national tax board, on application, may order that the taxpayer should

credited the excess amount.



The application shall be submitted to the Swedish tax agency no later than the sixth

the year after the end of the calendar year in which the tax year has

expired.



section 4 of the Special income tax under the Act (1991:586) if

Special income tax for non-residents paid

for a taxable person resident in a State that Sweden has

signed tax agreements with and if it follows the agreement to

Sweden should allow a tax credit for tax paid in the

other State, the tax agency upon application, decide that the

a taxpayer shall be credited an amount equal to the

tax paid in the other State. The taxpayer

may not be counted toward a higher amount than paid

Special income tax on the income in question.



55 Cape. Decision on the provisional tax



Content



section 1 of this chapter is provided for



– decision on the charge of preliminary tax (2 – 5 sections),



– decision on preliminary tax (6 to 13 sections), and



-changes in tax or rates (section 14).



Decision on charging of provisional tax



section 2 of the Revenue Commissioners shall, by 20 in the first month during

tax year decide on charging of F-tax and special

Tax (decision on charging of preliminary tax) for the

to pay such tax.



If the obligation to pay F-tax or special tax

later, the decision on charging of provisional tax

be taken as soon as possible.



F-tax and a special tax to be charged in a record. Tax

that does not amount to 2 400 kroons for the tax year

will not be charged.



Calculation according to standardised



3 § F-tax and A-tax calculated according to the flat rate

subject to paragraph 4. The tax shall be calculated to

110% of the final amount of tax was determined in the past

the decision on the final tax under Chapter 56. section 6. If the final

the tax originally levied preliminary

the tax, however, the tax is calculated to 105 per cent of the

final tax.



For Swedish foreign trade companies and delägarbeskattade

legal entities with permanent establishment in Sweden, the tax

Instead, it is calculated to the amount corresponding to the last

the company decided the final tax or legal

the person.



Tax is calculated according to the flat rate must not be taken out with a

lower amounts than it was last charged preliminary tax.



Calculation according to available data



4 section F-tax and A-tax is calculated using the

available data on projected revenue of any decision

recovery of provisional tax has not been taken

tax year and



1. the taxable person has submitted a preliminary

income tax return, or



2. There is no final tax base

a inputs.



Tax may also be in other cases is calculated on the basis of

available data on expected revenue if it leads

to the taxpayer's provisional tax more

in agreement with the calculated final tax and the improvement

is not insignificant.



Reference to other amounts



§ 5 the calculation of F-tax and A-tax is about

possible account is taken of other amounts that may be deducted

from or added to the final tax under Chapter 56. 9

the third subparagraph of paragraph 1, and-3.

Decision on preliminary tax



section 6 of the Swedish tax agency no later than January 18, during

tax year decide on the applicable tax table or

special calculation basis (decision on preliminary tax) for a

natural person who



1. is not approved for F-tax, or



2. is approved for F-tax on the condition that the approval only

may be invoked in his or her business.



If that previously did not have income tax deduction to

made from such income, the decision about the preliminary tax

be taken as soon as possible.



section 7 For a legal person may decision on preliminary tax

be taken if the conditions referred to in sections 9 and 10 are met.



Applicable tax table



§ 8 Applicable tax table shall be determined by reference to



1. the rate for the tax year applies to the

natural person in the municipality of domicile,



2. the rate of the tax year applies to the

natural person under the funeral Act (1990:1144), if the

not included in the rate under 3, and



3. the rate for the tax year applies to the

physical person according to the information provided by a

religious communities under the Act (1999:291) of fee for registered

faith communities.



Special calculation basis for tax deductions



§ 9 the Swedish tax authorities may decide to tax deduction shall be made in accordance with

a special basis if



1. it leads to better match the preliminary tax

in agreement with the calculated final tax, and



2. the improvement is not insignificant.



A decision relating to interest, dividends or other investment returns

may only mean that the tax deduction should not be made from certain

interest, dividends or other income.



paragraph 10 of the decision on the specific basis for a Swedish

partnership or an overseas delägarbeskattad legal

person with a permanent establishment in Sweden may be made only if the

There are special reasons.



11 § When the tax agency decides a particular basis,

should



1. a legal person's costs for pay to shareholders not

be taken into account, and



2. If possible, be taken into account such amounts as may be

be deducted from or added to the final tax under

56. section 9, second subparagraph, and third subparagraph 1 and 2.



12 § When the tax agency decides a particular basis,

the provisions on the adjustment of the value of free food,

car allowance and housing allowance in Chapter 61. 18 – 20 sections

the income tax Act (1999:1229) apply only if there is a

decision on preliminary examination pursuant to Chapter 2. 10 (b) and 10 (c) §

social tariff Act (2000:980).



13 § When the tax agency decides a particular basis,

gets a deduction for expenses incurred in the work be calculated otherwise than

According to such a standard as described in Chapter 2. section 21, third subparagraph

social tariff Act (2000:980) only if there is a decision

According to Chapter 2. the fourth subparagraph of paragraph 21 of the same law.



Changes in tax or fee rates



section 14 If a tax or fee rate has changed so late to

the amendment cannot be taken into account when decisions about charging

preliminary tax or decision on preliminary tax is taken,

to the previous tax or fee rate shall apply.




56. Decision and notification of final tax



Content



section 1 of this chapter is provided for



– decision on the final tax (section 2),



– a basis for tax and fee (3 – 5 sections),



– taxes and charges (section 6),



– tax credit (section 7),



-how certain charges will be calculated (section 8),



-calculating if tax is to be paid or credited

(section 9), and



– notice of final tax (section 10).



Decision on the final tax



section 2 of the tax authority shall decide for each fiscal year

final tax on the basis of information supplied in a

income tax return, control tasks and what has

come up in the investigation and control.



Basis for tax and fee



section 3 of the decision on the final tax to the tax office set

basis for charging tax or fee under



1. the income tax Act (1999:1229),



2. Act (1984:1052) on State property taxes,



3. the law (1990:661) on yield tax on pension funds in

cases referred to in section 2, first paragraph 1 – 4 and 6-10 the Act,



4. the Act (1991:687) if payroll tax on

pension costs,



5. the Act (1994:1744) on general pension contribution, and



6. Act (2007:1398) if the municipal real estate fee.

Law (2011:1289).



Exemption from liability in the case of a stay abroad



section 4 If a taxpayer makes it likely that after a

decision on the final tax is taken will be

conditions for the application of the provisions on exemptions

from liability in the case of a stay abroad in Chapter 3. 9 – 13, §§

the income tax Act (1999:1229), the tax office does not take up

income to taxation.



Discrepancy relating to smaller amounts



paragraph 5 of the tax Board may refrain from deciding whether the deviation from

an income tax return if the difference only concerns a minor

amount.



Taxes and fees



paragraph 6 of the decision on the final tax to the tax office also determine

the size of the following taxes and fees:



1. tax and fee on the basis referred to in paragraph 3,



2. tax under section 2 of the Act (1990:659) if payroll tax on

some earned income,



3. funeral fee under the funeral Act (1990:1144)



4. the fee referred to in section 2 of the Act (1994:1920) on the payroll tax,



5. fee under the Act (1999:291) of fee for registered

faith communities, and



6. contributions referred to in Chapter 3. social tariff Act (2000:980).

Law (2012:136).



Tax credit



paragraph 7 of the decision on the final tax to the tax office in addition to the

tax credits under the income tax act

(1999:1229) also make the tax reductions which, under other

laws applicable to the tax year.



How to calculate certain fees



section 8 When the final tax is determined in



1. co-payments under social tariff Act (2000:980) shall be calculated

on the basis of data on insurance conditions

provided by social insurance,

2. burial fee under the funeral Act (1990:1144)

calculated using the rate for the

tax year applies to the physical person in accordance with the

data provided for the principals in the Swedish Church

or the municipality that the fee to be paid to, and



3. the fee referred to in the Act (1999:291) of fee to

registered religious community is calculated on the basis of the

rate for the tax year applies to the physical

person according to the information provided by

religious denomination. Team (2013:383).



Calculating if tax is to be paid or credited



section 9 after a decision on the final tax is taken shall

The tax agency calculate whether the decision applies to pay

tax or credited tax (the tax calculation).



From the final tax is deducted for



1. charged F-tax and a special tax,



2. deductions tax,



3. A tax to be paid on account of the decision pursuant to Chapter 59.

paragraph 3, second subparagraph,



4. tax that has been transferred from a State that Sweden has

agreed with that charge and transfer tax,



5. tax under the Act (1991:586) on special income tax for

non-resident or the Act (1991:591) on special

income tax for non-resident artists, among others. that has

paid for the period of time during the tax year in which the

the decision concerns have been fully taxable in

Sweden



6. taxes in accordance with the law on the Special income tax for

non-residents who have paid, if a request has been made

According to section 4 of the Act, and



7. tax pursuant to the Act on special income tax for non-

resident artists and others. that have been paid, if the Swedish tax agency has

announced the decision pursuant to paragraph 5 (a) of the Act.



To the final treasure, the following amounts are added:



1. tax paid back according to Chapter 64. paragraph 5 of the first

subparagraph,



2. tax that has been transferred to another State under Chapter 64.

paragraphs 7 and 8,



3. preliminary tax credit under section 17 of the Act (2009:194) if

the procedure for tax credit for domestic work,



4. tax imposed by reason of the decision

final tax, and



5. late fee has been decided for a

income tax return has not been received in due time.

Law (2015:918).



Notice of final tax



section 10 of The notice of the final tax and if the result of

the calculation referred to in section 9 shall be sent to natural persons and

estates by 15 december following the end of the tax year.



To other legal persons than estates, such notice

sent by 15 in the 12th month following taxation year

output.



57. Discretionary decisions about taxes and fees



section 1 If it is required to submit a tax return has not been made

There, the tax or the basis for the tax shall be deemed to be

what appear to be reasonable with respect to the information contained in the

issue (skönsbeskattning). The same applies if the tax or

the basis for this tax cannot be calculated reliably on

because of deficiencies in or failure of the proper basis for

the Declaration.



The first paragraph also applies to fee.



2 § Skönsbeskattning because it is required to

leave the income tax return has not done so, may be adopted only

If an order to leave the Declaration has been sent to the

the tax obligation and the order has not been complied with.



section 3 About tax deductions, payroll taxes, value added taxes, or

excise tax has been determined to zero kroner due to

the Declaration has not been provided or tax or fee has not

submitted and if the details of the case do not speak for any

other things may be done according to skönsbeskattning standard.

At skönsbeskattning according to the standard, tax or

the fee shall be deemed to be the greater of the amounts, calculated as per

calendar month, which have been determined for the tax or fee

any of the three immediately preceding accounting periods

multiplied by the number of calendar months in the

accounting period as skönsbeskattningen.

The first and second subparagraphs shall not apply



1. decisions on VAT or excise duty, if only

the excess VAT paid or overpaid

excise tax has been determined for the three preceding

accounting periods, and

2. tax or fee that has been reported in a simplified

employer Declaration.



58. Decision on safety for the final tax for shell company



section 1 Of the skalbolagsdeklaration submitted under

the provisions in Chapter 27. get the Revenue Commissioners decide whether to

security should be set to final tax. At the trial shall

taking into account previously pledged assets and provisions

in Chapter 59. section 24 on liability for tax for the one who has sold

a shell company. If the tax agency decides that the security

for the final tax should be made, the provisions of Chapter 59.

section 24.



The amount of the security



2 § If security should be made, the amount shall be deemed to be

the sum of the company's unpaid income tax for the immediately

previous fiscal years and 22 per cent of the surplus

shown in the skalbolagsdeklarationen. In the case of Swedish

trading companies and overseas delägarbeskattade legal

people to safety only refer to the surplus in

skalbolagsdeklarationen.



If a natural person has acquired a stake in Swedish

partnership or in an overseas delägarbeskattad legal

person, the amount of the security determined to 40 per cent of

the surplus.



If several skalbolagsdeklarationer are left, the supplementary

Security shall be provided for the increase of the surplus disclosed in

According to an earlier Declaration. Law (2012:760).



When standard security may be claimed



paragraph 3 of the guarantee may be claimed if the final tax

not paid. If several securities has been made, the tax

distributed proportionally between securities.

Replacement of safety which need not be



section 4 If the security does not have to be used, should the tax agency

After the application decide on fair compensation for the cost of

provide security.



An application for compensation must be submitted to the Swedish tax agency

at the latest one month after the date on which the final tax

was paid. If an application arrives too late and the delay is

excusable, application still must be examined.



59. Liability for taxes and fees



Content



section 1 of this chapter is provided for



-responsibility when tax deductions are not made with the right amount

(2-6 sections),



-responsibility when notification of the F-tax has not been made (sections 7-9),



– the beneficiary's liability for payroll taxes

(section 10);



– responsibility for the co-owner of a Swedish trading company (section 11),



– företrädaransvar (12-21 sections),



– responsibility of the shipowner (section 22),



– responsibility for taxable persons in a

VAT group (section 23),




– responsibility for the person who has disposed of a shell company (section 24), and



– collection and limitation (§§ 26 and 27).

Team (2013:369).



Responsibility when tax deductions are not made with the right amount



section 2 of the tax Board may decide that a person who has paid out

compensation without making the tax deduction with the correct amounts should

pay the amount which would have been deducted.



§ 3 If the recipient is required to pay final tax, agent

liability does not refer to larger amounts than what may be needed to

pay the final tax for the tax year that

compensation refers to.



A decision on the liability of the payer shall also include

the receiver. It does not apply if



1. the decision on the final tax for the tax year has been taken

or time to take such a decision has expired, or



2. the recipient is a partnership or an abroad

delägarbeskattad legal person.



section 4 If the tax that would have been deducted cannot be calculated

reliable, the tax is estimated at what appears to be

as appropriate, taking into account the information in the case.



5 § A payer who has paid tax under section 2 has the right

to require the recipient of the amount.



paragraph 6 of the decision on liability for those who have not made

tax deduction at the appropriate rate shall be notified by the

the sixth year after the end of the tax year in which the deduction

would have been made.



Responsibility when notification of the F-tax has not been made



Conditions for liability



section 7 of the tax Board may decide that the who in their

trade has paid out compensation for work and

has not fulfilled the obligation to make a complaint about the F-tax

under 10 Cape. section 14 is liable to pay the amount that can

be required to pay the tax and fees on compensation.



A decision on liability must not be made if the State's claim against the

those who have received the compensation is statute-barred.



Taxes and fees on compensation



section 8 Taxes and fees on the remuneration for work should

be considered equivalent to no more than 60 per cent of the compensation.



If the receiver, in turn, pays compensation to the performing

work, tax, and fees on the compensation in

rather than tax deductions and employer contributions on the

the compensation.



The second paragraph does not apply if the recipient is a

partnership or an overseas delägarbeskattad legal

person who in turn pays the remuneration to a partner.



Right of recourse



§ 9 A payer who has paid the tax or fee under

section 7 has the right to require the recipient of the amount.



If the work has been done by someone other than the recipient and

tax deduction was not made with the right amount when the compensation

was paid to the person who performed the work, he may also

required amount to the extent that it relates to tax credits.



Payment recipient's liability for payroll taxes



section 10 of the tax office may decide that anyone who in their

trade or business has received remuneration for work should

pay the employer's contribution to the consideration of



1. the payer has been freed from its obligation to pay for the

charges under 60. section 1,



2. the recipient is not approved for F-tax, and



3. it must be clear to the recipient that the payer

did not realize that he or she was liable to pay

Payroll taxes and had no reason to expect it.



A decision on liability must be notified at the same time as the decision on the

Liberation.



Liability of the owner in a Swedish trading company



section 11 of the tax agency decides if the liability of a

Swedish trading company under Chapter 2. section 20 of the Act (1980:1102) on

trading companies and simple companies as regards taxes and fees

According to this law.



A decision on liability must not be made if the State's claim against the

trading company is statute-barred.



A decision on liability in case of additional tax may not

is taken, if the inaccuracy or failure to act which is the

the basis for this tax is already covered by an awakened the prosecution,

issued the order or decision concerning prosecution failure

for offence under Italian law (1971:69) and the prosecution,

the failure of that order or decision concerning prosecution

the same physical person that the decision on responsibility could relate to.

Law (2015:633).



Företrädaransvar



Conditions for företrädaransvar



section 12 If a representative of a legal person, intentionally

or recklessly have done tax credits with the right

amount or notification of



F-tax according to 10. section 14, the representative, together with the

the legal person liable to pay the amount that the

legal person has been responsible for.



The payment obligation is tied to the time at which

the tax would have originally deducted or notification

would have been made.



section 13, If a representative of a legal person, intentionally

or gross negligence has not paid the tax or fee,

is the representative, together with the legal person liable

to pay the tax or fee.



The payment obligation is tied to the time at which

tax or fee would have originally paid.



If the tax Board pursuant to chapter 66. section 35 has allocated tax or

fee relating to the number of accounting periods for a period,

provided with an initial time of payment due date for

tax or duty recognized in that period.



section 14 If a representative of a legal person, intentionally

or gross negligence has submitted incorrect information which has

led to the legal person has credited

the excess VAT paid or overpaid

excise tax with a too large amount, is the representative

together with the legal entity liable to pay

amount. The same applies if the incorrect information has led

to input VAT or excise duty has been paid

back with an excessive amount.



section 15 if there are special reasons, the representative wholly or

partly exonerated from the payment obligation.



Procedure



section 16 of the administrative court decides on företrädaransvar on

the application of the tax agency.



The application shall be made in the administrative law under chapter 67.

has jurisdiction to hear an appeal of the decision of the tax

or fee liability applies.



section 17 of the Revenue Commissioners may not apply for företrädaransvar if

the State's claim against the legal person is statute-barred

or if there is an agreement about the payment obligation

According to § 19.



The Revenue Commissioners may not apply for företrädaransvar in terms of

tax, if the inaccuracy or failure to act which is

the basis for this tax is already covered by an aroused

the indictment, issued the order or decision on

the failure of prosecution for offences under Italian law

(1971:69) and prosecution, punishment order, or the decision on the

the failure of charges related to the same physical person application

would relate to. Law (2015:633).



section 18 of the Administrative Court and the Administrative Court will hold oral

a hearing in proceedings concerning the företrädaransvar of the representative

request hearing need not be held if the

payment obligation will not be established.



The representative shall be informed of their right to request oral

negotiation.



Agreement on företrädaransvar



section 19 of the tax office may conclude an agreement with the

the representative of the payment obligation, if not with

account of his predecessor's personal circumstances or by

other reason comes across as inappropriate from the General

point of view.



If an action has been brought about by företrädaransvar

Court when the deal is struck, the agreement

effect until the dispute in the main proceedings is revoked and

written off.



The Revenue Commissioners may not conclude an agreement in respect of

tax, if the inaccuracy or failure to act which is

the basis for this tax is already covered by an aroused

the indictment, issued the order or decision on

the failure of prosecution for offences under Italian law

(1971:69) and prosecution, punishment order, or the decision on the

the failure of charges related to the same physical person

the agreement would cover. Law (2015:633).



section 20 If a deal completed within the right time, to the State

refrain from further claims against the representative with respect to the

liabilities covered by the agreement.



An agreement that is not completed within due time cease to

apply. Amount which the representative has paid to

The tax agency as a result of the agreement, then

accredited representative. The legal entity's liabilities

shall be increased by a corresponding amount.



Right of recourse



section 21 of a representative who has paid the tax or fee on

because of the företrädaransvar has the right to demand the legal

the person on the amount.



Liability of owner



section 22 Of the paying the remuneration for work for seafarers

has a permanent establishment in Sweden only on vessels, the shipowner

to the payer in fulfilling their obligations as if the shipowner

self has had obligations.



An owner who has paid the tax or fee provided for in the first

subparagraph may require payer on the amount.



Liability for taxable persons in a VAT group



section 23 of the principal of a VAT group is not

to fulfil the obligation to pay VAT, is each

other taxable person in the group together

with the principal shall be obliged to pay the tax to the extent

tax attributable to the activities of the group have engaged in

during the time the taxpayer been a member of the

Group. Team (2013:369).



Responsibility for the person who has disposed of a shell company



section 24 Of the Swedish tax authorities have not decided if that security for

final tax should be made according to chapter 58. section 1, is the one that has


the share of the disposed share or part ownership in

the company together with the company liable to pay

the company's final tax. If the disposed share refers to a

Swedish trading company or an overseas delägarbeskattad

legal person is the one who has disposed of the share, together

with the acquired share required to pay VAT

final tax.



Liability for the who marketed the proportion or the

share-based share ownership may amount up to the amount

that would certainly have been asked if such had been decided.



On the security of final tax has been provided, it shall be taken in

claims before the tax agency decides on payment obligations

for those who has disposed of the share, or the share-based

part ownership.



25 repealed by law (2011:1289).



Collection and statute of limitations



26 § regressfordran shall be recovered as far as

for the collection of taxes and fees.



section 27 of the provision in paragraph 4 of the Limitation Ordinance (1981:130)

for a regressfordran.



60. Decision concerning exemption from tax deductions, employers '

fees, VAT and excise duty



(1) where there are serious reasons, the Government or the

authority that the Government grant, in whole or in part

exemption from



1. payment obligation pursuant to Chapter 59. section 2 of the

have made tax deductions with the correct amount, and



2. the obligation to pay employer's contributions, value added tax

or excise duty.



If the decision on the exemption is taken pursuant to the first subparagraph,

the corresponding exemption is granted from the late fee,

penalties and interest.



TITLE XIV. PAYMENT AND REFUND OF TAXES AND

FEES



61. Skattekonton



What should be recorded on a tax account?



1 § On a tax to the tax office register



1. taxes and fees to be paid or credited,



2. the amount to be deducted from or added to final tax

According to chapter 56. section 9, as well as



3. cash receipts and disbursements.



Taxes and fees payable pursuant to a decision

liability under Chapter 59. shall not be registered. Employee benefits

should not be recorded.



When the registration of the tax account be made?



The main rule



section 2 of the amount to be paid shall be recorded on the due date.

Amount to be credited shall be recorded as soon as it

There is a basis.



Deferment



3 § If deferment of paying tax or fee has been granted

before tax or fee due date, the period of grace

recorded at maturity.



The excess VAT paid or overpaid

excise duty



section 4 of the Excess VAT paid or overpaid

excise duty shall be recorded on 12, in January 17, in the

month in which the tax is recognised, if



1. tax is recognised in the month following the accounting period

output, or



2. the tax is reported after the accounting period but

prior to the month in which the accounts shall be submitted at the latest.



Excess tax that is reported later to register the

date on which the report shall be submitted at the latest. Law (2015:892).



Annual registration of final tax etc.



paragraph 5 of the final tax and the amount referred to in chapter 56. section 9 shall

recorded at the same time. The amounts should be recorded



1. on the due date for final tax, if the calculation according to

56. section 9 indicates that the final tax is payable, or



2. as soon as a basis, if the calculation shows that the tax

should be counted.



section 6 of the Registration shall be made as soon as there is evidence also

If the final tax is payable, if



1. There is a surplus on the tax account that covers the

tax to be paid, and



2. the account holder shall not



(a)) have F-tax or special tax nor

been obliged to provide other tax return than simplified

employer Declaration for the current tax year,

or



(b)) has a tax or fee to pay with due date before

the due date for the final tax.



When should the tax account be reconciled?



section 7 of the tax agency shall reconcile the tax account every month on

anything other than interest rate has been registered.



62. Payment of taxes and fees



Content



section 1 of this chapter is provided for



– payment to the special account for tax payments

(2 §),



– When taxes and fees that are reported in a

tax return should be paid (section 3),



– When the F-tax and A-tax is payable (4 – 7 sections),



– When other taxes and fees to be paid (paragraphs 8 and 9),



– payment from local authorities and regions (section 10);



-settlement (§§ 11-14),



– the tax or fee is paid (paragraphs 15 and 16),



-ålderspensions fee and general pension contribution (17 and

18 § §), as well as



-paid-in amount has not been credited to any

(§ 19).



Contributions to the special account for tax payments



section 2 of the taxes and fees shall be paid to the tax office

special account for tax payments.



The tax or fee is paid on the day the payment is

posted to the special account.



When are the taxes and fees that are reported in a

tax return is paid?



paragraph 3 of the Taxes and fees that will be accounted for in a

tax return shall be paid not later than the date on which

the Declaration shall be submitted to the Swedish tax agency.



For the reporting of VAT on taxable basis

as for imports, excluding acquisitions and within

the tax year is calculated in total exceed

SEK 40 million, is the due date for tax credits and

employers ' contributions instead of 12, on January 17, in

the month following the reporting period.



When will the F-tax and A-tax is payable?



The main rule



4 section F-tax and A-tax is to be paid in equal

amount each month. Payment must be made from

fiscal year's second month until the month after

the end of the tax year.



The expirations are



– on 17 in January and February, and



-12 in the other months.



In August, the due date, however, the 12 for the reporting

VAT on taxable amount excluding

within acquisition and import for the tax year is calculated

in total, exceed 40 million.



Shorter payment period for tax determined late



§ 5 For F-tax and a special tax imposed under

period from 21 in the first month of the year of taxation

20 the tax the last month comes

the following.



If the decision is made



1. by 20 in a month, will be the first payment to be made

by the due day of the month following the decision, and



2. after the 20 in a month, will be the first payment to be made

by the due day of the second month following the decision.



If F-tax and specific tax is decided after the 20 of

fiscal year's final month, the entire tax is paid on the

maturity date under the first subparagraph.



Seasonal activities



section 6 of the tax Board may decide that F-tax and specific tax

to be paid only during certain calendar months if



1. the person shall pay the tax, and



2. economic activity is taking place only during part of the

the tax year.



New activities



section 7 if the person who starts a business operation, shall

The tax agency decide that the first payment of F-tax

or special tax should be delayed by three months.



The first subparagraph shall not apply where:



1. the decision on the F-tax or special tax be taken after

the end of the tax year,



2. economic activity has been taken over from someone else,



3. start the business activity already conducts

trade or business, or



4. special reasons against it.



When should the other taxes and fees be paid?



§ 8 final tax calculated in accordance with Chapter 56. section 9 shall be paid

no later than the due date falls immediately after the 90

days have passed from the date of the decision on the final tax

was taken.



The following taxes and fees must be paid at the latest on

due date falls immediately after the 30 days have

gone from the day the decision was made:



1. other taxes than F-tax and A-tax and fees

as determined by a review decision or after a

decision of the Court,



2. late payment fee and tax penalties as determined by

a review decision or after a decision by the Court and

inspection fee,



3. Special income tax imposed under Chapter 54. section 2,

as well as the



4. tax and fee payable pursuant to a decision

liability under Chapter 59.



Final tax in accordance with the second subparagraph 1 and the late payment fee

and penalties referred to in the second subparagraph 2 need not, however,

be paid before the due date specified in the first subparagraph.



Value added tax in accordance with the second subparagraph 1 and the tax

in accordance with the second subparagraph 2 adopted on the occasion of the

decision on value added tax does not have to be paid before the

due date referred to in paragraph 3. Team (2013:1068).



§ 9 the due dates provided for in section 8 is



– in January, 17 and 26,



– in January – July 12 and 26,



– August 12, 17 and 26,



– in september – november 12 and 26, as well as



– in december 12 and 27.



If there are special reasons, the tax office may decide that a

different due date shall apply.



Municipalities and county councils



§ 10 payment of tax and fee under this Act from

municipalities and county councils will be made by deduction from the claim

According to section 4 of the Act (1965:269) with specific provisions on the

municipal and other menighets revenue metering of taxes, etc.

The same applies to such compensation or adjustment amount

who has been charged under section 17 (b) of the Act (2005:807) if

compensation for certain value added tax for municipalities, counties,


Association of local authorities and coordination Association. Law (2012:387).

Law (2012:387).



Settlement



The main rule



section 11 Paid and other amounts will be credited in the first

hand-counted from the part of the payer's total debt

for taxes and fees (total tax liability)

submitted for the recovery and, in the alternative, from the part of

the debt that has been left for collection.



Payment of someone else's taxes or fees



section 12 If the payer is liable for someone else's

taxes or fees under Chapter 59, the paid-in and other

credited amount in the first instance, be deducted from the own

debt.



Paid-in amount shall be deducted from the debt that relates to the

someone else's taxes or fees on the payer in connection with

the payment request.



paragraph 13 of the person liable for someone else's treasures

or contributions in accordance with Chapter 5. may provide for a paid-

amount will be deducted from the own debt or from the

debt relating to someone else's taxes or fees.



Other credited amount than deposits, in the first

hand will be deducted from the amount of blame for the activity

belongs to.



Excess input tax credited a

Team principal should be deducted from the Group's own

liability or other group members ' liabilities in the order

together the principal decides.



Settlement after chords



section 14 If a tax or fee subject to a condition of

settlement in a decision on the chord is reduced, it will

credited amount in the first instance count against the debt

as the arrangement concerned.



The tax or fee is paid?



section 15 if it needs to be specified if a tax or fee is paid,

to be paid and other credited amounts are distributed

proportionally between all taxes and fees

recorded during the reconciliation period. Deferment

with payment, or where the tax or charge that has

credited during the period to be taken into account only if the

the amount relates to a tax or duty has been paid under a

previous period. The tax or fee as a deferral or

the reduction relates shall not be taken into account.



The first subparagraph shall not apply if the subject of 12, 13 or 14

§ or by provisions in other laws.



section 16 If a security has been lodged under the Act (1994:1563)

If the tobacco tax, the Act (1994:1564) if the alcohol tax act

(1994:1776) on tax on energy must be used, the unpaid

tobacco tax, the alcohol tax or energy taxes as determined

According to section 15 is divided proportionally between the taxes covered

of security and taxes not covered.



Ålderspensions fee and general pension contribution



17 § in calculating pension entitlement and pension credits under

61. the social security code, the ålderspensions fee

and general pension contribution which the natural person shall

pay yourself be fully paid if paid preliminary tax is

at least as large as the final tax.



If the paid preliminary tax is less than the final

the tax, shall be deemed to so much of the amount paid may relate to

fees corresponding to the fees portion of the final

the treasure. All payments made during the tax year

and up to the date when the decision on the final tax is taken shall

be taken into account.



Amount to be paid later, but before the end of the month of June

the second year after the tax year, it is considered that the payment of

unpaid contributions to the same fraction as the unpaid

the charges represent the physical person's total debt

at the time the payment is made. The same applies if the

the fees shall be decided by means other than a decision on

final tax, but only in respect of amounts paid before

the end of the fourth month following the month in which the tax

It was decided.



Fees have not been paid within the time limit referred to in the third

the paragraph does not apply.



18 § a natural person shall be deemed to have paid ålderspensions fee

and general pension contribution with the amount calculated

According to section 17 even if the fees for the tax year are put down.



Paid-up amount has not been credited to any



section 19 of The paid-up amount of tax or fee amount will accrue to

State if it due to inadequate identification data

have not been able to be the person who made the payment

within seven years after the calendar year in which the payment was made.



63. Deferment of payment of taxes and fees



Content



section 1 of this chapter is provided for



– application for deferment (section 2),



– the Declaration of grace (section 3),



– change of grace (paragraph 4),



– forbearance to avoid significant harm (section 5),



– grace period, in the cases referred to in paragraphs 4 and 5 (section 6),



– deferred to pay penalties and inspection fee

(7 §),



-Safety (8 – 10 sections),



– moratorium on the disposal of assets (section 11),



– forbearance when excise duty payable for quite inventory

(section 12),



– moratorium on the total defense service (section 13),



-deferred payment of tax in connection with

exit tax (section 14),



-deferred payment of tax in connection with the reversal of

investeraravdrag (14A-14 c §§)



– deferred due to serious reasons (section 15),



– Grace amount (16-21 (a) sections),



– changing conditions (22-22 (c) sections), and



-period of grace is a benefit to the public (section 23).

Team (2013:772).



Application for deferral



section 2 payment of the tax or fee may be granted

After application. The Revenue Commissioners may, however, grant respite according to

23 § without application.



Tax deferral



§ 3 If the tax agency is granting deferment of leave

tax return under chapter 36. § 5, may also

grant corresponding deferment of payment of the tax and the

fees shall be set out in the Declaration.



If the tax agency is granting deferment of leave

VAT return provided for in chapter 36. paragraph 6, should work

grant corresponding deferment of payment of the tax

shall be set out in the Declaration. Team (2013:1068).



Modification forbearance



section 4 of the Swedish tax agency shall grant deferment of payment of the tax

or if it is doubtful how much amount will

having to be paid.



In case under tax treaties, Government,

or the authority that the Government has decided to deal with the

in such a case, grant deferment of payment of the tax

the case concerns.



Deferment to avoid significant damage



§ 5 If the person who is liable to pay the tax or fee has

requested review of or appealed the decision and it would

cause significant harm to the debtor

or otherwise appear unreasonable to pay the tax or

the fee, should the tax agency to grant deferred payment.



Grace period in the cases referred to in paragraphs 4 and 5



section 6 of the Grace period shall, in the cases referred to in paragraphs 4 and 5

determined to lower three months after the date of the decision in

the question that has prompted the moratorium.



Deferment of paying penalties and inspection fee



section 7 of the tax agency to grant deferment of payment of

penalties and inspection fee if that fee applies

has requested a review of or to administrative law

appealed the



1. the decision on the tax or fee, or



2. the decision in the case which gave rise to this tax.



Respite for reconsideration shall not be granted if the deferment

has previously been granted pursuant to the first subparagraph of payment in

pending a review of the same question.



The moratorium shall remain in force until the tax agency or

the Administrative Court has announced its decision or the three

months after the date of the decision.



Security



Security as a condition of forbearance



section 8 if, in the cases referred to in paragraph 4 or 5 is likely to

tax or fee will not be paid on time, get

forbearance is granted only if the security is provided for the or

the amount of the payment.



The first subparagraph shall not apply where:



1. the deferral amount is relatively insignificant,



2. it can be assumed that the tax or fee will not

need to be paid,



3. deferral relates to tax or control fee,



4. the Attorney General of the tax agency has applied for

advance notice, or



5. There are special reasons.



When standard security may be claimed



§ 9 guarantee may be claimed when the grace period has

expired.



Replacement of safety which need not be



section 10 If the security does not have to be used,

The Swedish tax authority upon application decide on fair compensation for

the cost of providing security.



An application for compensation must be submitted to the Swedish tax agency

no later than one month after the date on which the grace period expired. If a

the application comes in too late and the delay is excusable, may

the application still must be examined.



Moratorium on the disposal of assets



section 11 of The who is required to pay income tax under

the income tax Act (1999:1229) due to assets has

disposed of, shall be granted deferment of payment of the tax on

There are specific reasons and



1. the compensation for the sold asset, to be paid under

at least three years, or



2. it is doubtful if the disposal will consist.



Grace period may be determined for the longest in two years. Forbearance under

the first subparagraph of paragraph 2 shall not be granted for more than three

months after the date on which it became clear that the disposal would

persist.



Respite when excise duty payable for quite inventory



section 12 of the person liable to pay the excise duty of the inventory of

goods due to the taxable business has

expired or due to the authorisation as warehousekeeper


or storekeepers have been revoked, shall be granted deferment of

payment of tax if there are special reasons.



Grace period may be fixed to the lower a year after the end

of the month in which the tax is payable at the latest.



Respite for total defense service



paragraph 13 of The reduced ability to pay due

duties under the Act (1994:1809) about national service

for at least 60 days, shall be granted deferment of payment of

tax or fee that must be paid during the period

or during any of the three following months.

The same applies to any service of



1. officers of reserve State, reserve personnel and

reserve officers,



2. the armed volunteer staff,



3. home guard personnel, as well as



4. the members of the voluntary defence organizations.



Grace period may be the longest four months after the

date of service ended.



Payment of tax in connection with the exit tax



section 14 of the tax agency shall grant a fully taxable

deferment of payment of the final tax in so far as they relate to

tax under the income tax Act (1999:1229) and co-payments

referred to in Chapter 3. social tariff Act (2000:980)



1. exit tax has occurred only because of the provisions

in Chapter 22. 5 § 4 or 5 the income tax Act,



2. the agreement referred to in Chapter 22. 5 § 4 or 5

the income tax act has entered into with a State of the European

economic area (EEA),



3. the asset is included in a trade or business in the EEA, and



4. the economic activities as referred to in Chapter 22. 5 § 4 or 5

income tax act taxable in another State do not have the

ceased.



Grace period shall be one year after the date

the tax was last to be paid. If a new respite is granted shall

grace period be set at one year after the date

previous grace period expires.



Deferment of payment of taxes associated with the reversal of

investeraravdrag



14 a of the one who is obliged to pay income tax under

the income tax Act (1999:1229) due to a

investeraravdrag has been reversed according to chapter 43. section 27

the income tax Act, shall be granted deferment of payment of

the treasure. Team (2013:772).



14 b of the period of grace shall not be granted:



1. all participations as it reversed investeraravdraget

under Chapter 43. 22 section and section 24 of the income tax act

(1999:1229) refers to, have been disposed of,



2. a person who is liable to pay the tax or a loved one

to such a person has a such a transfer of value which

would cause reversal of investeraravdrag under Chapter 43.

section 25 of the income tax Act, or



3. the company, which it reversed investeraravdraget relating

to, have made such an acquisition that would create

the reversal of the entire investeraravdraget under Chapter 43. section 26

the income tax act.



In determining whether forbearance should not be granted,

the time limits referred to in section 22 c shall be taken into account. Team (2013:772).



14 c § Grace period shall be one year after the date

When the tax was last to be paid.



If a new respite is granted, the grace period should be determined

to one year after the day on which the previous grace period runs

out. Team (2013:772).



Deferment due to serious reasons



section 15 If there are serious reasons, the tax agency grant

deferment of payment of the tax or fee in other cases

or in any way other than as referred to in 3-8 and 11-14 sections.



The deferral amount



section 16 of the Deferment shall be granted, subject to the provisions of §§ 17-21 (a),

with a reasonable amount. In the cases referred to in section 7 shall defer

be granted with the amount that the request for review or

the appeal case. Team (2013:772).



section 17 of the Deferral under section 14 of granted up to an amount

corresponds to the difference between the final tax

determined for the taxation year in which the income due to

Jack was included in the calculation of income in the income

trade, and the final which would have

determined if this income had not been included in the

calculation.



The deferral amount may not exceed the final tax on the

assets at the time of application for deferral is

left in economic activities and are subject of the application.



The final tax on an asset consists of so much of the

the maximum amount referred to in the first subparagraph as grace

the grace Foundation income for the availability of the

original grace Foundation income of the assets

that has been the basis for taxation.



section 18 of The stock assets that still remain in the

economic activity must be considered to be those that have been acquired or

manufactured later.



section 19 of The grace Foundation income of an asset consists of

market value less the tax base in

the timing of the withdrawal, unless otherwise specified in section 21.



section 20 of the tax base for the equipment consists of a

fair share of the tax base of all equipment

in economic activity.



section 21 Of an asset after the time of the outlet part

transferred to someone else, presents the grace Foundation

income for the remaining asset so much of the

original grace Foundation income attributable to the

remaining availability.



For equipment, the grace Foundation

income for the remaining asset constitutes so much of

the original grace Foundation income reduced by a

-Fifth every year new forbearance is granted, relating to the

remaining availability.



The second paragraph also applies to intangible assets with the

the difference to the original grace Foundation income

be reduced by one tenth each year new deferment is granted.



21 a of Forbearance under section 14 (a) is granted in an amount

equal to the tax that relates to the reversal of

investeraravdraget.



If part of the holdings referred to in paragraph 14 (b)

paragraph 1 has been disposed of, the respite is granted not more than with a

amount equal to the tax that relates to the part of the

investeraravdraget that would not have been reversed at a

partial disposal under Chapter 43. section 23 of the income tax act

(1999:1229).



If the company that the reversed investeraravdraget relating

to have made such an acquisition that would create

reversal of part of investeraravdraget under Chapter 43.

section 26 of the income tax Act, shall be granted a period of grace of at most

amount equal to the tax that relates to the part of the

investeraravdraget that would not have been reversed at a

such acquisitions. Team (2013:772).



Changing conditions



section 22 if conditions have changed significantly since the moratorium

granted, or if there are other special reasons, the

The tax agency



1. recall the period of grace,



2. put down the deferral amount, or



3. in the cases referred to in paragraph 4 or 5, require security for

continued deferral.



The first paragraph also applies if respite has been granted on the basis

the applicant has submitted inaccurate information.



22 a of A deferral under section 14 shall be revoked, if



1. all of the shares referred to in paragraph 14 (b) 1 has

disposed of,



2. the granted respite or a loved one to

such a person has a such a transfer of value that would

result in reversal of investeraravdrag under Chapter 43. section 25

the income tax Act (1999:1229), or



3. the company, which it reversed investeraravdraget relating

to, have made such an acquisition that would create

the reversal of the entire investeraravdraget under Chapter 43. section 26

the income tax act. Team (2013:772).



section 22 (b) if only part of the holdings referred to in

14 b of the first paragraph has been disposed of, the amount in the deferral

rather than be reduced by an amount equal to the tax that

relating to the part of the investeraravdraget which would have

reversed in the event of a partial disposal under Chapter 43. section 23 of the

the income tax Act (1999:1229).



If the company that the reversed investeraravdraget relating

to have made such an acquisition that would create

reversal of part of investeraravdraget under Chapter 43.

section 26 of the income tax Act, the amount should be reduced by grace

an amount equal to the tax that relates to the part

of investeraravdraget that would have been reversed in such

acquisition. Team (2013:772).



22 c § Deferral or forbearance amount should be repealed

respectively be reduced only if



1. the units have been sold for the five fiscal years

immediately following the year of payment referred to in chapter 43. section 11 of the

the first paragraph the income tax Act (1999:1229),



2. the granted respite or a loved one to

such a person has been given a value transfer during one of the

five fiscal years immediately following the year of payment, or



3. the company has made an acquisition in the two

fiscal years immediately following the year of payment.

Team (2013:772).



Period of grace is a benefit to the public



23 § If it can be assumed to be for the benefit of the public,

The tax agency grant deferment of payment of tax or

fee.



64. The refund of taxes, fees and charges



Content



section 1 of this chapter is provided for



-refund at tax reconciliation (paragraph 2),



– early repayment of value added tax and excise duty (section 3),



– obstacles to repayment (section 4),



– early repayment of preliminary tax (§ 5);



-refund at tax exemption (section 6),



– transfer of tax to another State (§§ 7 and 8), and



– surplus which has not been paid back (9 and 10

§§).



Refund by reconciling tax account




section 2 If a reconciliation of other countries shows that there is a

the surplus in the account, the amount will be paid back if



1. the account holder requests it,



2. the surplus is based on



(a)) a final tax calculation according to chapter 56. section 9,



(b)) a decision regarding excess input VAT,



c) a decision on the excess excise duty,



(d)) a notice or an order of a court, or



3. the account holder is a municipality or a County.



An automatic reimbursement as referred to in the first subparagraph 2 shall, however,

be made only when the amount is at least 2 000 SEK or

the repayment can be made to an account with the bank or

credit market companies.



Early refund of value added tax and excise duty



paragraph 3 of the Overpaid input VAT and excess

excise duty has been recognized before the time specified in chapter 26.

26, 27, 28 and 30, to be paid back only after all

employers, VAT and excise tax returns

has been provided for taxes and fees to be disclosed no later than

the month in which the excess tax was recorded. Regards

not, however, the returns for accounting periods covered

of a review decision.



The first subparagraph shall not apply to municipalities and county councils.



Preclude reimbursement



4 of A refund under paragraph 2 or 3 shall not be made of

amount



1. less than 100 kroons unless there are special reasons for

refund,



2. required for settlement pursuant to Chapter 62. 11-14 § §,



3. may be needed for the payment of such tax other than

F-tax and A-tax or duty



(a)) has been decided but not yet to have been paid, or



(b)) have not been decided but likely to be decided,



4. likely to be transferred to another State, or



5. pursuant to the request of the account holder must be used for payment of

future income tax liabilities or charges payable.



Early repayment of preliminary tax



paragraph 5 of the amount not yet credited preliminary

(A) the tax shall be paid back if the account holder requests it and



1. it can be assumed that the amount would otherwise be paid back

After the final tax calculation according to chapter 56. section 9, and



2. it is unreasonable to withhold reimbursement.



In determining whether a refund can be made to a legal

person, account is taken of the legal person,

costs for pay to shareholders.



Refund to a Swedish trading company or in

overseas delägarbeskattad legal person with permanent establishment

in Sweden should be made to the shareholder tax if it is not

There is a particular reason for refund directly to

trading company or legal entity.



Refund at tax exemption



section 6 of The who, as a result of Act (1976:661) on the privileges and

privileges in some cases, the Act (1994:1500)

Sweden's accession to the European Union or directly

applicable EU regulations has the right to acquire the goods or

services without VAT or excise duty, may exercise the

law by an application for refund of the tax. This

does not apply if any of the following provisions concerning

tax refund is applicable to the acquisition:

-10 Cape. 5-8 of the VAT Act (1994:200),



-31 d § lagen (1994:1563) on tobacco tax,



-31 d § Act (1994:1564) if the alcohol tax, or



– Chapter 9 section 1 of the Act (1994:1776) on tax on energy.



Transfer of tax to another State



section 7 if the tax has been paid through tax deductions in Sweden for a

income to be taxed in another State that Sweden has

agreed with that charge and transfer tax,

get the tax agency decide that the tax will be passed on to the

other State.



section 8 If the income has been taxed both in Sweden and in a State

as Sweden has entered into tax treaties with, Government or

the authority that the Government decide to tax

paid for the tax year shall be carried over to the

other State.



A transfer within the meaning of the first subparagraph may only be made to the

part that the Swedish tax is reduced by the deduction of the

foreign tax or the income exempted from

taxation. The transfer may not relate to an amount that is needed

for payment of Swedish tax for the tax year.



Surplus which has not been paid back



section 9 If a surplus on a tax has not been able to

be paid back due to the account holder's address is not

famous for the tax agency or because of any other

factor which depends on the amount of the account holder, shall remain

on the tax account.



section 10 a surplus which has not been repaid within the

ten years to the State.



If the surplus, without regard to interest income, less than

100 Crowns, however, accrue to the State after three years if no

other registrations than interest has been made on the tax account during

the time and an attempt to pay back the amount has

failed.



If a surplus shall accrue to the State, it also applies

the interest.



65. Interest rate



Content



section 1 of this chapter is provided for



– basis for interest calculation (§§ 2-4),



-cost interest on late pay preliminary tax (§ 5);



-cost interest on final tax (section 6),



– free of interest for deferment (article 7),



– free of interest for review and appeal (§§ 8-11),



– free of interest when an exemption from tax on energy ends

(section 12),



– free of interest for late payment (section 13),



– reduction of and exemption from the cost rate (14 and

15 sections),



– interest income (§§ 16 and 17),



– another start day for interest calculation because of weekend

(section 18), and

– interest calculation outside tax account (paragraphs 19 and 20).



Basis for interest calculation



section 2 of the interest shall be calculated daily on the balance skattekontots. Interest rate

to be applied to (rate) will be calculated when there is a

deficit on the tax account and the interest rate to be credited

(interest income) when the account shows a surplus.



Interest on tax or fee payable under an order

If liability pursuant to Chapter 59. should, however, be calculated without regard to the

skattekontots balance in accordance with the provisions of §§ 19 and 20.



Interest shall be charged to or credited every month.



section 3 of the interest shall be calculated on the basis of a base rate.

The base rate will be determined on the basis of 125% of

the interest rate for six-month Treasury bills and apply from

and with the calendar month immediately following the determination.

The base rate may, however, be estimated at least 1.25%.



4 § the cost rate is calculated, unless otherwise provided, after a

interest rate corresponding to the base rate.



On charged provisional tax to be paid on 12 in other

a month after the tax year or later are not calculated

cost rate from 13 of the second month following the

the tax year up to and including 3 of the fifth month following

tax year on amounts to 30 000 kroons.

The same is true of final tax payable.



Interest income is calculated after an interest rate corresponding to the

45% of the base rate.



Cost interest on late pay preliminary tax



§ 5 If charged provisional tax is payable on 12 in other

a month after the tax year or later,

cost rate, subject to paragraph 4, second subparagraph,

be calculated from 13 of the second month following the

the tax year. Cost rate shall be calculated to

date of last payment.



Cost interest on final tax



section 6, If a final tax calculation according to chapter 56. section 9 indicates that

final tax payable, cost rate, unless otherwise

follows from paragraph 4(2), calculated from 13 in

second month after the tax year. Cost rate shall

estimated at the date of payment at the latest.



Before interest is calculated shall be made free of tax credit for



1. special charges, and



2. tax pursuant to article 2 of the first paragraph 6-9 the law (1990:661) if

the yield tax on pension funds. Law (2011:1289).



Cost rate when forbearance



section 7 if the deferment of payment of the tax or fee has

granted, the amount to be paid and when grace Grace time

has expired, the cost rate is calculated from the day

After the amount of the original due date. At the period of grace referred to in

63. 13 or section 15, however, the interest rate is calculated from

the day after the day on which the deferment was granted.



At the period of grace pursuant to chapter 63. 14 or 14 a of be grace rate

not out. If the decision on the moratorium through the review has ended,

or granted a lower amount than previously, is calculated

However, cost rate with effect from the day following the day on which the

factor that has prompted the reassessment occurred.



Cost rate shall be calculated to the date on which the

the amount to be paid at the latest suspension.

Team (2013:772).



Free of interest for review and appeal



The main rule



section 8 if the tax or fee is to be paid on account of a

the appeal decision or a decision by the Court, shall

cost rate is calculated from the day after the amount

original due date. Cost rate is calculated and

the date of payment at the latest.



Late pay preliminary tax and final tax



section 9 If charged preliminary tax is payable on 12 in other

a month after the tax year or later or final

tax must be paid, should the cost rate is calculated from the

13 in the second month following the tax year, unless otherwise

follows from paragraph 4(2).



For tax under section 2 of the first paragraph 6-9 the law (1990:661) if

the yield tax on pension funds, however, section 8.

Law (2011:1289).




Excess input tax and excess

excise duty



section 10 if taxes have to be paid due to excess

input tax or excess excise duty has

been put down, the cost rate is calculated from the day following

the date on which the tax was recorded.



Skönsbeskattning



11 § About tax deductions, payroll taxes, VAT

or excise duty is payable pursuant to a decision

skönsbeskattning taken on the grounds that it is not

has been accounted for, the cost rate is calculated after an interest rate

corresponding to base rate plus 15 percentage points.



The first paragraph also applies to special income tax

be paid in accordance with a decision of skönsbeskattning due to

the tax has not been accounted for in such a special

tax return referred to in chapter 26. § 9.



Cost rate when an exemption from tax on energy ends



section 12 Of the excise duty to be paid due to the tax office

According to Chapter 11. paragraph 5 of the second paragraph, the Act (1994:1776) on tax on

energy has decided that the conditions for exemption

for energy efficiency are not met, the cost rate

be calculated from the day following the day on which the tax was last

would have been paid if an exemption was granted.



Has the exemption granted by the refund,

cost rate is calculated from the day following the date of

the refund was approved.



Cost rate shall be calculated to the date of payment

last to happen.



Free of interest for late payment



section 13 if the tax or fee is not paid in due time, the

cost rate is calculated from the day following the date of

amount not later than would have been paid.



Cost rate shall be calculated according to a rate equivalent to

base rate plus 15 percentage points to the date on which a

the decision to leave the amount to the bailiff for

recovery or for enforcement of payment assurance

recorded in the enforcement and collection database according to

Act (2001:184) concerning the processing of tasks in

The Swedish enforcement authority's activities. Then be calculated

cost rate after an interest rate corresponding to the base rate.



Reduction of and exemption from the cost rate



section 14 If the debtor pays part of debt,

the payment is considered to reduce the portion of the debt that the highest

cost rate would have been calculated.



section 15 If there are serious reasons, the tax authority shall decide on

relief from the cost rate.



Interest income



Reconsideration and appeals



section 16 if the tax or fee must be counted because of a

the appeal decision or a decision by the Court, shall

interest income is calculated from the day after the amount

original due date to the date

the purposes are recorded on the tax account.



The first subparagraph shall not apply to tax that is due to a decision

According to Chapter 64. section 8 to be transferred to another State to

There are credited it as the decision applies.



Final tax and refund of preliminary tax



section 17 of the interest income should be calculated from 13 in other

a month after the tax year to the date on which the tax

credited or refunded if



1. a calculation according to chapter 56. section 9 indicates that the tax must

shall be taken into account, or



2. preliminary tax must be paid back ahead of schedule according to

64. § 5.



Another start date for interest calculation because of weekend



section 18 Of the 12 in the second month after the tax year is a

Saturday or Sunday, the interest shall be calculated from the

on the 13th of the month rather than calculated from closest to

the following Tuesday.



If the 3 of the fifth month following the month in which the tax year is Saturday

or Sunday, the interest to be calculated from 4 in

Instead, the month is calculated from the following

Tuesday.



Interest calculation outside tax account



Cost rate



Article 19 if the tax or fee is payable pursuant to a decision

liability under Chapter 59, cost rate is calculated on the amount

from the date of the decision to the date of

payment is made.



Interest income



section 20 On it as a decision on liability pursuant to Chapter 59. applies to

credited amount because of that decision,

changed, the interest income is calculated on the amount from

the day following the date on which the payment was made through the

date on which the amount is credited.



SECTION XV. RECONSIDERATION AND APPEAL AND CHANGE IN

DECISION BECAUSE OF TAX TREATIES



66 Cape. Review



Content



section 1 of this chapter contains provisions for review of

The tax agency's decision. Provisions are given in the following order:



– The tax agency's obligation to reconsider decision (§§ 2-4),



– especially qualified decision maker (section 5),



– review at the request of the decision (paragraphs 6-18),



– reconsideration for the benefit of the decision applies to

the initiative of the tax authorities (article 19),



– reconsideration to the detriment of that decision comes on

the initiative of the tax authorities (paragraphs 20 to 34), and



– reconsideration of several accounting periods (section 35).



The tax agency's obligation to review decisions



section 2 of the Revenue Commissioners to reconsider their decision in a matter that has

significance of taxation or any other relationship

between an individual and the public about



1. the decision regarding requests for reconsideration,



2. the decision applies or the representative in accordance with chapter 67.

section 4 of the appeal, or



3. There are other reasons.



If the tax agency shall act in a matter within a certain time and not

have done so, the Agency shall decide on the matter in the manner and

within the time limit as applies for reconsideration.



section 3 of the Revenue Commissioners may not review decisions in matters that have

determined by the General Administrative Court.



The Revenue Commissioners may, however, at the request of the decision concerns

reconsidering an issue that has been decided by administrative law or

Combs law through decisions that have a legal force of the decision

deviate from the law in a ruling from the Highest

administrative court proceedings later.



The tax agency, also at the request of the decision concerns

reconsider a case of fines that have been adjudicated by

administrative law or Combs law by decision which has a

legal force of the decision deviates from the law in a

decision on penalties from the Supreme Court which has

notified later. Law (2015:633).



section 4 Of the terms of a decision neither has requested review

or appealed, the tax agency to refrain from deciding on

review relating to the smaller amount.



Especially qualified decision makers



paragraph 5 of The decision on the tax credits, payroll taxes,

value added tax, excise tax, final tax, penalties or

deferment of payment of the tax or fee will be reviewed by a

especially qualified decision makers who have not

considered the question, if



1. the decision requested reconsideration or

appealed and does not agree with the tax office about the end,



2. the facts and evidence relied upon have not already

been tried at such a review,



3. the question should be examined on the merits, and



4. the trial is not easy.

The first subparagraph shall not apply to the first review of a

decision pursuant to Chapter 53. 2, 3 or 4 sections.



Review at the request of the decision concerns



How the reconsideration is requested



section 6, an objection must be in writing.



If an objection is not signed, the

The tax agency shall submit to the who requested the review to

sign the request. The notice shall contain a statement

If that review otherwise will not occur.



The time of the request for review – general rule



section 7 of the request for review shall be submitted to the

The Swedish tax agency no later than the sixth year of the end of the

calendar year in which the tax year has expired.



However, the request must be submitted within two months from the date of

the decision was part of the decision relating to the



1. registration,



2. the manner in which provisional tax is payable,



3. the data or documentation obligation,



4. the injunction,



5. auditing, oversight over the cash register or the control visit,



6. coercive measures,



7. inspection fee,



8. Security for the final tax for the shell company,



9. payment or repayment of tax or fee;



10. enforcement, or



11. rejection of a request for review or

appeal or other similar action.



Extensions of time for reconsideration of the decision announced late



section 8 if a decision has been issued after June 30, the sixth

the year after the end of the calendar year in which the tax year has

expired and that the decision has a part of it after

the end of the month of October of the same year, receives a request for

review to come in within two months from the date on which

the decision was part of it.



Extensions of time for review of the decision on tax



9 § review of a decision of tax may be claimed as

long as the decision in the case which gave rise to the tax surcharge

do not have a legal force.



Extensions of time for review of tax on accumulated income



section 10 A request for review relating to special

tax calculation for accumulated income and prompted by a

decision in a case or cases, may enter within one year from the

the decision was announced.



Extensions of time for reconsideration of corporation tax abroad

resident



section 11 of the request for review concerning the application of paragraph 4 of the

Act (1991:586) on special income tax for non-

resident or first paragraph 5 a of the Act (1991:591) if

Special income tax for non-resident artists, among others. and


prompted by a decision in a case or cases, may enter

within one year from the date of the decision.



Extensions of time for reconsideration of the pricing of international

transactions



section 12 of A request for review relating to pricing of

international transactions and prompted by tax office

decisions under the Act (2009:1289) if pricing information at

international transactions, may enter within one year from the

the decision was announced.



Reconsideration of decision on preliminary tax



section 13 A request for review of a decision on charging

preliminary tax must be submitted to the tax office before

the end of the sixth month after the tax year.

If the decision will be announced after the end of the fourth month

After the tax year, the request for reconsideration to enter

within two months from the date of the decision.



section 14 of the request for review shall be submitted to the

The tax office before the end of the tax year's penultimate

month if it comes to a decision on



1. preliminary tax,



2. exemption from the obligation to make tax deductions under

10 Cape. section 9 or 10, or



3. tax deductions for repatriation under Chapter 11. section 12.



section 15 If it as a decision on preliminary tax is

bankrupt, the bankrupt may ask for reconsideration. Request

shall be submitted to the tax authority within such time as specified in the

section 14.



If a decision on preliminary tax involves compensation

shall be seized, the Swedish enforcement authority may also request reconsideration.

The request must be submitted to the tax authority within such time as

specified in section 14.



Reconsideration of decision on special income tax accounting



section 16 A request for review of a decision relating to specific

income tax accounting or exemptions from tax credits for

Special income tax under Chapter 13. 5 paragraph 1 shall

have been received by the Swedish tax authorities before the end of

fiscal year's second last month.



Reconsideration of decision on the reimbursement of costs for agents,

counsel or investigation



section 17 A request for review of a decision relating to compensation for

costs for agents, counsel or investigation, which has

a court in connection with the outcome of the case

the costs relate to, shall have been received by the

The tax agency within the time limit applicable for the reconsideration request

by the decision of the case. In other cases, a request to have come

within two months from the date on which the decision applies

got part of it.



Request for rectification submitted to the Court



section 18 If a reconsideration request comes in to the public

Administrative Court instead of to the Revenue Commissioners,

the Court send the request to the tax authority and at the same time leave

indication of the date on which it came to the Court.



A reconsideration request that arrives too late to

The Revenue Commissioners shall not be rejected if it has been submitted to the General

Administrative Court at the right time.



Reconsideration to the advantage of the initiative of the Revenue Commissioners



section 19 of the Swedish tax authority may, on its own initiative, review a decision

for the benefit of the decision.



Reconsideration to the detriment of the initiative of the Revenue Commissioners



Decisions may not be resubmitted to the detriment



section 20 of the following decisions may not be resubmitted to the detriment of the

that decision concerns:



1. decision on the liability for tax or fee pursuant to Chapter 59, and



2. decisions on penalties when the tax credit has not been made.



Decisions that are possible to revoke may not be resubmitted

to the detriment of that decision.



The review period – the general rule



paragraph 21 of the decision for reconsideration to the detriment of the

the decision shall be submitted within two years from the end of the

calendar year in which the tax year has expired (the two-year period).



Extended the review period due to late or non-payment

Declaration



section 22 Of the Declaration, which is obliged leave statement

After the end of the year after the calendar year in which

tax year has expired, a decision on reconsideration

to the detriment of that decision will be announced within one year

from the day when the Declaration came in to the Swedish tax agency. A

such a decision may only be announced within six years from the end

of the calendar year in which the tax year has expired.



If the tax obligation has not left any declaration,

, the decision may be announced within six years from the end of the

calendar year in which the tax year has expired.



The first and second subparagraphs shall not apply to decisions on

late fee.



Late payment fee – another starting point for the review period



section 23 of the decision refers to the late fee, the two-year period for

reconsideration shall be calculated from the date on which the obligation would

have been completed.



Inspection fee – another starting point for the review period



section 24 of the decision relating to the inspection fee under 50. 1 or

paragraph 3, the two-year period for reconsideration shall be counted from the date of

the decision on supervision or inspection visit was announced.



If the decision relates to the inspection fee under 50. section 7, shall

the two-year period for reconsideration shall be counted from the date of

The tax agency found that the documentation obligation not

have been completed.



Reconsideration to the detriment of the decision concerning compensation for expenses



section 25 a decision on reimbursement of costs in a case with

The Revenue Commissioners may be resubmitted to the detriment of that decision

applies only if



1. the compensation was determined with high amounts due

that the decision has provided incorrect information,

or



2. There are special reasons.



The two-year period for reconsideration should be counted from the date of

the decision on the replacement was announced.



Reconsideration to the detriment of the decision on charging of preliminary

tax



section 26 a decision on an objection to the detriment of the

the decision concerns relating to the charging of provisional tax must

be submitted within six months from the end of the tax year.



After taxation — reconsideration to the disadvantage for the two-year period



paragraph 27 of the decision for reconsideration to the detriment of the

the decision concerns a tax or fee referred to

in Chapter 2. paragraph 2 shall be communicated within six years from the end of the

calendar year in which the tax year has expired (after taxation)

If



1. a decision has been incorrectly or not taken on

because the uppgiftsskyldige



(a)) in the proceedings has submitted false information to the management

for custom taxation,



(b)) has provided false information in a case about private

taxation,



(c)) has not provided a declaration or had

be to provide a requested task, or



d) have not provided requested samples,



2. a miscount, clerical error or any other obvious

oversight should be corrected,



3. statement to be provided without the injunction has

missing or been mistaken and that the task should be left

for has not been required to file income tax returns,



4. the consequence of a decision in a case or case



a) if another tax or fee as described in Chapter 2. section 2,

or the same tax or fee as described in Chapter 2. section 2, but

for a different accounting period, another tax year

or another person,



b) on property taxation,



c) if foreign tax or mandatory foreign

social security contributions referred to in Chapter 62. 6 §

the income tax Act (1999:1229),



(d)) under the Act (2005:807) if compensation for certain

value added tax for municipalities, counties, local authorities and

coordination Association,



e) whether an income will be taxed under

the income tax act or under the Act (1991:586) on special

income tax for non-residents or Act (1991:591) if

Special income tax for non-resident artistes etc.,

or



f) if the tax agency's pricing information according to law

(2009:1289) if pricing information at international

transactions or decision amending such

pricing information,



5. an association or a registered religious community has not

implemented an investment within the time prescribed by a

decision as referred to in Chapter 7. Article 9 of the income tax Act, or

not have followed another condition in the order, or



6. it is occasioned by an indication of shell companies under Chapter 31.

section 14. Team (2013:967).



When after taxation must not be decided



section 28 After taxation must not be decided whether



1. The tax agency has previously decided on after taxation

regarding the same issue, or



2. it is manifestly unfair.



After taxation under section 27 1-3 must not be decided whether

It relates to an insignificant amount of tax or fee amount.



The shortened time for taxation in the event of death



section 29 If it as a tax case has died,

decision on tax not be notified after the expiry of the

the second year after the calendar year in which the estate inventory after the

deceased was presented for registration.



Extensions of time for assessment



section 30 of the decision after taxation under section 27 4 must be communicated to the

within six months from the date of the decision giving rise to the

the change was announced.



If deferment of payment of the tax or fee has been granted in

pending the decision of the administrative court or the Supreme

the Administrative Court in response to an appeal, may

decision after taxation concerning tax rebates announced

last second year after the end of the calendar year in which

the Court's decision was announced.



section 31 of the decision after the taxation due to false information in

an appeal case or relating to tax or fee

may be submitted within one year from the end of the month in which

the decision in the proceedings has been given the force of law.



32 § a decision after taxation may be submitted within one year

from the end of the calendar year in which



1. the following taxation apply




(a) notification notification of suspected) offences relating to his

or her taxation in such a way as indicated in paragraph 14 of the other

subparagraph these Act (1971:69),



(b)) were charged with such a crime under Italian law, or



c) took action on its own initiative in accordance with article 12 of

Italian law, or



2. it was decided under 14 a skattebrottslagen if

extension of the time to condemn it as after taxation

apply to the penalty.



If the after tax case has died, the decision

but not later than six months after the death.



section 33 a decision after taxation according to § 32, first subparagraph

1 (a), (b) or (2) shall be eliminated, if



1. prosecution not instituted because of the investigation that has

led notification of criminal suspicion or decision

time extension, or



2. the prosecution is closed or not awarded to any part.



§ 34 a decision after taxation that applies a legal

person shall be notified within the period referred to in section 32 or

eliminated under section 33, if it provided for therein applies to the

who has represented the legal person.



Review of several accounting periods



section 35 If a reconsideration of a decision on the tax deduction,

employer contributions, value added tax or excise duty refers to

multiple accounting periods, and it is not clear which periods

tax or fee must be allocated to, get a review

as decided during the tax year can be attributed to the recent

accounting period. The review is decided after

the end of the tax year, the change may be attributed to

fiscal year's final period.



67. Appeal and amendment in decision due

tax treaties



Content



section 1 of this chapter is provided for



– the appeal of the tax agency's decision (§§ 2-11),



– the appeal of the decision (paragraphs 12 to 22),



– the General Agent's appeal (paragraphs 23-25),



– the appeal of the decision of the administrative law Chamber



(paragraphs 26-30),



– processing at the Court (paragraphs 31 to 37),



– Amendment of the decision on the tax due to the tax agreement (38),

and



– decision of the Government or the authority that the Government

determine (paragraph 39).



The appeal of the tax agency's decision



Decisions may be appealed against and who can appeal



section 2 of the tax agency's decision on a matter of importance for

taxation or any other relationship between an individual

and the General may be appealed by the decision.



The decision may file an appeal even if the decision is not

to the detriment of the latter.



section 3 Of the Revenue Commissioners, there shall be a general counsel

appointed by the Government.



The Attorney General may appeal the decision referred to in paragraph 2.



section 4 Of the Swedish tax agency has applied for företrädaransvar according to

59. section 16, the representative appeal covered

of the application within the time and in the manner in which the

legal entity.



Decisions may not be appealed



§ 5 the following decisions may not be appealed. Decisions concerning the



1. exemption from the obligation to make tax deductions under

10 Cape. 10 section or chapter 13. 5 paragraph 1,



2. order without penalty,



3. revision,



4. supervision over the cash register,



5. the control visit, or



6. period of grace pursuant to chapter 63. section 23.



An audit leader's decision on securing evidence under 45.

section 14 the first subparagraph or the decision to take the property in custody

According to chapter 46. section 16 of the first subparagraph may not be appealed.



The tax agency's decision may be appealed to the Administrative Court of

an exception



section 6 of the tax agency's decision may be appealed to the administrative court.

Swedish tax agency or other authority decision on the exemption

from payment obligation under 60. However, section 1 of the appeal

to the Government.



Competent administrative law for physical persons



paragraph 7 of the decision which relates to a natural person may be appealed to the

administrative law in whose area of jurisdiction the person had their

the municipality officially declared the year of the decision.



Competent administrative law for legal persons



paragraph 8 of the Decision concerning legal persons subject to appeal under the

the following set-up:



Decisions may be appealed to the

administrative law



1. a Swedish trading company in whose area of jurisdiction the company

According to the task in

trade register had its

Head Office on 1 november of the year

prior to the year in which the decision was taken



2. a European economic

interest group within whose judicial district

interest grouping had its

established on november 1 of the year preceding

the year in which the decision was taken



3. a European grouping

of territorial cooperation within whose area of jurisdiction the grouping

had its headquarters on 1 november

year preceding the year in which the decision

the decision was taken



4. a consortium of

European

research infrastructure within whose area of jurisdiction the Consortium

had its headquarters on 1 november

year preceding the year in which the decision

the decision was taken



5. an estate which was last competent to hear

an appeal concerning the

deceased person



6. other legal

person than referred to in 1 to 5 within whose area of jurisdiction the Board

had its registered office or, in the

is missing, the Administration was exercised

on november 1 of the year preceding the year

When the decision was taken



7. a legal person

is not an estate and

formed after the

1 november of the year preceding the

year in which the decision was taken in whose area of jurisdiction the head office

or the seat was located or,

If the head office and registered office is missing,

the Administration was exercised when the

legal entity was formed in



8. a legal person

has been dissolved, who last was competent.

Law (2014:1390).



§ 9 the following decisions may be appealed to the administrative law

to examine the parent or the legal person

appeal. Decisions concerning



1. the company or other trader within a group and

the parent company of the group,



2. two or more enterprises or other businesses within a

Group,



3. a partner in a legal person and the legal person,

or



4. two or more co-owners of a legal person.



The first paragraph applies only if the appeals are made at the same time

and relies on essentially the same grounds.



section 10 Provisions in sections 7 and 8 do not apply, if the Government

has announced that decision in some cases should

taken up by another administrative law.



The tax agency or the Attorney General is counterparty



section 11 of the Swedish national tax Board is appellant's counterpart after the

documents in the case have been handed over to the administrative court.



If the Attorney General has appealed against the tax agency's decision in

a question, however, the action is brought by the Attorney General. The

Attorney General for public action in case if

reimbursement of expenses for agents, counsel or description of

the Attorney has appealed the decision in the case that the costs

relate.



Appeal of the decision concerning



Time for appeal – general rule



section 12 of an appeal shall be submitted to the Swedish tax agency

by the sixth year after the end of the calendar year in which

tax year has expired.



However, the appeal must be submitted within two months from the

date on which that decision was part of the decision

refers to the



1. registration,



2. the manner in which provisional tax is payable,



3. the data or documentation obligation,



4. the tax agent,



5. coercive measures,



6. inspection fee,



7. Security for the final tax for the shell company,



8. payment or repayment of tax or fee;



9. execution, or



10. rejection of a request for review or

appeal or other similar action.



Extensions of time to appeal against the decision announced late



section 13, if a decision has been issued after June 30, the sixth

the year after the end of the calendar year in which the tax year has

expired and that the decision has a part of it after

the end of the month of October of the same year, an appeal be

within two months from the date on which the decision applies

got part of it.



Extensions of time for appeal of decisions on tax



section 14 of the decision about the tax penalties may be appealed as long

the decision in the case which gave rise to the additional tax does not

has a legal effect.



Appeal against the decision on the provisional tax



section 15 of an appeal against a decision on charging

preliminary tax must be submitted to the tax office before

the end of the sixth month after the tax year.



If the decision will be announced after the end of the fourth month

After the tax year, may the appeal come in within two

months from the date of the decision.



section 16 of an appeal shall be submitted to the tax office before

the end of the tax year's second last month in the case of

a decision on the



1. preliminary tax,



2. exemption from the obligation to make tax deductions under

10 Cape. section 9 or 10, or




3. tax deductions for repatriation under Chapter 11. section 12.



Appeal against a decision on special income tax accounting



section 17 of an appeal against a decision if special

income tax accounting or exemptions from tax credits for

Special income tax under Chapter 13. 5 paragraph 1 shall

have been received by the Swedish tax authorities before the end of

fiscal year's second last month.



Appeal of decisions on compensation for the costs of agents,

counsel or investigation



section 18 of an appeal against a decision relating to compensation for

costs for agents, counsel or investigation, which has

a court in connection with the outcome of the case

the costs relate to, shall have been received by the

The tax agency within the time limit applicable to the appeal of the

the ruling in the case. In other cases, an appeal to have the

been received within two months from the date on which the decision

concerns were part of it.



An appeal submitted to the Court and the right ids testing



section 19 where an appeal to the public

Administrative Court instead of to the Revenue Commissioners,

the Court send the appeal to the tax office and at the same time

leave the date of the appeal came in to

the Court of Justice.



The Swedish tax authority shall examine whether the appeal has come into

the right time. If an appeal has been submitted too late,

The tax agency to reject it.



An appeal shall not, however, be rejected if



1. the delay is due to the Swedish tax agency has left the

the decision concerns an incorrect intelligence about how to

appeal, or



2. at the right time has come for a General

Administrative Court.



A review of the decision under appeal



section 20 if the appeal should not be dismissed and it is not

preclude reconsideration, it must urgently reconsider the tax agency

appealed against the decision.



section 21 appeal expires if the tax agency change

decision under appeal as the complainant asks. If

The tax agency change the order in any other way,

the appeal shall be deemed to include the new decision. The same applies to

If the tax agency on its own initiative reconsider the contested

the decision on a matter falling within the scope of the appeal to the detriment

for that decision.



Transmittal of documents to the Administrative Court



section 22 if an appeal is rejected, neither or expire, to

The tax agency shall transmit the file to the

the administrative court.



The General Agent's appeal



section 23 of an appeal from the Attorney General should have come

submitted to the Swedish tax agency within the time limit as applies for review on

the initiative of the tax office or, if the time has expired,

within two months from the date of the order under appeal

It was announced.



The provisions of sections 19 and 22 will apply when the Attorney General

appeals the decision.



section 24, If the Attorney General is appealing a decision

after taxation or a decision concerning tax surcharges that have

announced at the same time and proposes amendment to the detriment of the

the decision, the appeal have been received by the

The Swedish tax authority within two months from the date of the decision

It was announced. The same applies if the Attorney General contends that the

additional tax to be levied.



section 25 If the Attorney General is appealing against a decision in a matter

that has led to tax has been levied and

the appeal is to the detriment of that decision,

the delegate also take up the issue of tax.



Appeal against the decision of the administrative law Chamber



Decisions may not be appealed



paragraph 26 of Administrative law decision relating to specific

accounting for payroll taxes in accordance with chapter 26. section 38 may

not subject to appeal. Team (2013:116).



Leave to appeal to the Administrative Court of



section 27 requires leave to appeal to the administrative court shall

consider an appeal if the Administrative Court's decision concerns



1. registration,



2. preliminary tax,



3. Special income tax accounting,



4. deferred to submit a tax return or particular task,



5. exemption from the obligation to use the cash register under

39. section 9,



6. the tax agent,



7. inspection fee,



8. payment or reimbursement of taxes or charges having

except for the recovery decision because of tax exemption

According to Chapter 64. section 6, or



9. reimbursement of expenses for standard security according to chapter 58.

4 section or chapter 63. section 10.



Time for appeal



section 28 an appeal of administrative law, or

the decision of the Chamber shall be submitted within two months from

the date on which the decision was part of it.



However, the appeal must be notified within three weeks from the

date on which that decision was part of the decision

refers to the



1. the tax agent,



2. coercive measures, or



3. reimbursement of expenses for agents, counsel or investigation

If the decision is not given in connection with the decision of the

issue costs incurred.



If the tax agency or the Attorney General appeals the decision, the

the time for appeal is calculated from the date on which the decision

It was announced.



Cross-appeal



section 29 If someone who was a party to the administrative court or

the Administrative Court of appeal, the respondent may also come in with a

appeal even if the time for appeal has expired. A

such an appeal must be received within one month from the

the expiration of the time for appeal of the contested

first.

However, the appeal must be received within one week of

expiry of the period for which the decision appealed against the first

refers to the



1. the tax agent,



2. coercive measures, or



3. reimbursement of expenses for agents, counsel or investigation

If the decision is not given in connection with the decision of the

issue costs incurred.



Revoked or expire the first appeal, are due

even the latter appeal.

The General may appeal to the advantage of the decision

applies



section 30 of the tax agency and the Attorney General may appeal to the

advantage of it as a decision comes.



Prosecution in court



Change of action



section 31 of The appellant must not change its action in other

cases referred to in paragraphs 32 and 33.



It should, however, not considered to be a modification of the action when the appellant



1. restrict its action, or



2. invoking a new circumstance in support of its action, without

the question to be examined is changed.



32 § The appellant may claim something new during

provided that no new matter is not taken up in the case.



In the case of administrative law, the appellant take up

a new case of



1. it is made before the expiry of the appeal period,



2. the matter is connected with the question that must be examined,

and



3. the administrative court considers that the new issue without the inconvenience

can be tried in the case.



33 § The who has appealed against a decision on an issue that has

led to additional tax may also take up the issue of

tax penalties if the Court considers that the tax surcharge without

inconvenience can be tried in the case.



section 34 if a court does not, try a new question or a question about

tax penalties, the Court shall submit the matter to

The tax agency for reconsideration.



A partial



section 35 if there are multiple issues in a case, the Court may

decide specifically in any of the questions, even though the handling

of the other issues is not clear.



Interlocutory judgment



36 § where appropriate with regard to the investigation of a case,

the Court may order especially if



1. one or more circumstances which have immediate

importance for the outcome of the case, or



2. how a resulting question which mainly has significance for

the law, must be assessed in determining the target.



The Court will decide whether the decision should be appealed against directly or

First, in connection with the decision of the Court of Justice in the case.



If the Court determines that a particular decision may be appealed

direct, the Court may order that the case should rest to

the specific decision has a legal effect.



Hearing



37 section of administrative law and the right to keep oral

a hearing in a case of special charges if an individual

request hearing need not be held if the

fee will not be charged.



Modification of the decision on the tax due to the tax agreement



section 38 If a provision of a tax treaty that Sweden has

entered into with another State, leading to a decision on tax

should be changed, the Government or the authority that the Government

decide to take such a change.



Decision of the Government or the authority that the Government

determines the



39 § Decision announced by the Government may not be appealed.

The same applies to decisions under section 38 and 63. 4 § second

paragraph that will be notified of the authority that the Government

determines.



TITLE XVI. ENFORCEMENT



68. The decision is enforceable



The main rule



paragraph 1 of Decision under this Act shall be effective immediately.



The exceptions



section 2 of the reimbursement of costs for agents, counsel or

investigation, or the provision of security should not be paid

until the decision has been given the force of law against tax.



3 § if specified in the decision, the following decisions are not

immediately:



1. the decision on the revocation of the approval Declaration agents

According to Chapter 6. section 8,



2. a decision on securing evidence, and



3. the decision to exclude task or action from the control.



69. Enforcement of decisions about securing evidence and

payment assurance



Content



section 1 of this chapter is provided for



-proof fuse (2-12 sections),



– payment assurance (paragraphs 13-15),



– provision of security (section 16),



– When the collateral may be used (section 17), and



-Appeal (section 18).



Securing evidence




paragraph 2 of the decision if the proof is void if

enforcement is not commenced within one month from the date of

the decision.



paragraph 3 of the enforcement authority executing the decision on securing evidence

at the request of the audit leader. Audit leader may, however,

enforce decisions about securing evidence in business premises, if it

can take place unimpeded.



section 4 of the enforcement of a decision on securing evidence should be carried out as

that it does not cause the decision comes higher costs

or inconvenience than is necessary. Without special

reasons, a decision cannot be enforced. 19:00 and 14:30.

8.00.



Conditions for enforcement



§ 5 the following decisions about securing evidence may be executed without

the decision has been informed of the decision:



1. decision to take care of documents under 45. 4 or 5

§, and



2. decisions on sealing in accordance with chapter 45. section 12.



If the decision has not been informed of the decision

before it is implemented, notification must be provided immediately

After the execution.



section 6 of the other decisions about securing evidence other than those referred to in paragraph 5,

not be enforced until the decision has

been informed of the decision.



If there are serious reasons, however, the decision may be enforced

Although the decision has not been reached.



section 7 of The to be notified of a decision on securing evidence

before it is executed shall be given a reasonable time to appear and

Call Agent or counsel. It does not apply if



1. proof protection thereby significantly delayed, or



2. There is a real risk that the purpose of the

evidence protection would not be achieved.



Powers and limitations on enforcement



section 8 When an action is taken care of, including Binder, folder or

similar storage materials.



If a fixation that can be perceived only with technical

accessibility is taken care of, one copy should be left in place if it is

possible.



§ 9 technical facilities that are located where the decision is enforced,

be used if it is necessary.



If there are serious reasons, technical AIDS are taken

care.



10 § whem relating to harvesting that may be perceived

only by technical means apply the restriction

in chapter 41. paragraph 10, fourth paragraph.



Bailiffs empowered to use force



section 11 of the Swedish Enforcement Administration may scan a local, a

storage location or a different space.



If a space that needs to be searched is closed,

Enforcement authority open locks or enter in another way.

Authority may otherwise be using coercion if it can be considered

justified in the circumstances.



Violence against the person, may be used only if

Enforcement authority meets resistance and taking into account the

the purpose of the decision on securing evidence may be considered justifiable.



Return of documents



section 12 of the audit leader to return the documents and

that has been taken care of as soon as they are no longer needed.



If the decision on securing evidence has been

bankruptcy when the documents will be returned,

Audit leader



1. submit the documents to the trustee, and



2. notify the who decision on securing evidence applies to

the documents have been handed over to the trustee.



Payment assurance



paragraph 13 of the enforcement authority executing the decision on

payment assurance at the request of the tax authority.



section 14 if a decision on the payment assurance is cancelled, the

property as the decision relates to immediately be returned.

The administrative court or the administrative court may, however, decide to

such property shall be subject to the payment assurance until

the decision on suspension has a legal effect.



section 15 in respect of enforcement applied the provisions of

the enforcement code if



– Executive authority accommodation in Chapter 1,



– the procedure of enforcement authority in Chapter 2,



– seizure in Chapter 4. 2-9 and 12-19 sections, section 22 of the first and third

paragraphs, paragraphs 24 and 25, paragraph 29, 31 and 33 to 35 sections,



– exemption from seizure in Chapter 5.,



– enforcement of garnishment in Chapter 6,



– Description and assessment of seized property accommodation in 12 Cape.

3 – 5 sections,



– management of seized property in Chapter 12. 6 – 10 sections,



– enforcement of sequestration for claims in Chapter 16.

section 14 of the first and third paragraphs and section 15, and



– the court costs in chapter 17. § 9 the first paragraph.



Provision of security



section 16 if a decision on the payment assurance has been handed over to the

Enforcement authority for enforcement, it may take

against the security that the debtor or, where the

debtor is likely to admit it, any other offers

themselves to ask.



When standard security may be claimed



section 17 of the collateral may be used when the time period

payment obligation relates has expired or at the later

time that the enforcement authority has admitted.



Appeal



section 18 in respect of appeals against Enforcement Authority

applied the provisions on appeal in chapter 18.

the enforcement code.



70. Recovery



Request for recovery



§ 1 If an amount of tax or fee amount has not been paid

in due time, the claim submitted to the bailiff for

recovery, if



1. the unpaid amount is equal to



a) at least 10 000 kroons for a liable to leave

tax return or is approved for F-tax,



b) at least 2 000 SEK for other debtors, and



2. the debtor is called upon to pay the amount.



A claim against a payment referred to in the first subparagraph

1 (a) should also be provided for the recovery, if an amount of at least

2 000 have been unpaid for a long time despite the fact that

the debtor has been asked to pay the amount.



2 § if there are special reasons, the Swedish tax agency



1. refrain from submitting a claim for recovery, and



2. submit a claim for recovery even if the conditions

pursuant to paragraph 1 are not met.



section 3 for the recovery, enforcement under the enforcement code

take place.



Interest rate



section 4 If a claim of tax or fee has been submitted for

recovery, the enforcement authority may calculate interest rate according to

65. 13 section for the time after the handover and

recover it.



Withdrawal of a claim from the collection



§ 5 the tax agency to withdraw a claim of tax or fee

from the collection of



1. deferment is granted with the payment, or



2. the amount receivable is reduced or eliminated.



When the deficit not be left for collection shall fall away



section 6 of a deficit of a tax which, without regard to

cost rate, is less than 2 000 crowns will fall away if

the deficit has been unpaid for at least five years and no other

than cost rate is registered in the account during the same

time.



If a deficit should fall away, it also applies

cost rate.



71. Other provisions on enforcement



When security is



section 1 Of the Swedish enforcement authority decides to set security to

be claimed pursuant to chapter 46. section 18 or 69. section 17, section 13

Act (1993:891) for the recovery of State assets, etc.

applied.



The same applies if the tax agency decides to guarantee

According to chapter 58. § 1 or chapter 63. section 8 should be used. The

that is said about the enforcement authority in paragraph 13 of the law on debt collection

State receivables etc. will apply instead.



Prohibition of assignment



section 2 a claim of tax or fee which must be paid back

or reimbursement of expenses for the provision of security,

not be transferred before the amount can be paid.



A claim of tax to be transferred to another State

According to Chapter 64. 7 or section 8 shall not be transferable.



section 3 a claim referred to in paragraph 2 of the first subparagraph may be seized

even though it may not be transferred.



If the claim is for tax or fee which must be paid back

According to Chapter 64. 2 paragraph 2 (a), the attachment, however,

be made only after the bailiff has a

opportunity to take claim in the claim pursuant to lagen (1985:146) if

deduction for refund of taxes, fees and charges.

The provisions of Chapter 5. 1 – 3 of the enforcement code shall not apply

by the attachment of a receivable on taxes or fees to be

paid back.



Prohibition of set-off



section 4 of the Swedish tax agency may not fulfil the obligation to pay

granted reimbursement for expenses for agents, counsel or

investigation through to settle claims for compensation against the

individual's total tax liability.



Transitional provisions



2011:1244



1. this law shall enter into force on 1 January 2012. The law

apply for the first time according to the following schedule:



When it comes to the law for the first time on



a) F-tax, special tax

and final tax tax relating to fiscal years

beginning 1 February 2012

b) employer contributions fees related to

the accounting period January

2012



c) tax deduction tax to be deducted from

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

accounting period is one

fiscal years, 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 that are implemented

each occurs after

end of 2011



e) Special income tax revenue will

taxpayer to some

end of 2011



f) monitoring data and

information data relating to the calendar year

2013

g) commitment:



– in accordance with Chapter 23. section 6 pension insurance contracts and

service pension which has

concluded by the end of 2012



– in accordance with Chapter 23. section 7 of the commitments submitted after

the end of 2012



h) specific tasks:



– According to chapter 33. § 8 data relating to the calendar year

2013



– According to chapter 33. § 9 data relating to the decision

will be announced after the end of 2012



– other special tasks tasks relating to

fiscal years beginning on

1 February 2012



I) periodic compilations data relating to the first

2012 calendar month or

first calendar quarter 2012



j) reimbursement of expenses

for agents, counsel or

investigation costs in cases and matters that

begins after the end of 2011.

Law (2011:1289).



2. by the end of 2011, a tax under

Russian tax authority Registration Act (1997:483), at the beginning of 2012

considered to have a tax under the tax procedure law.

Opening balance as per the tax Procedure Act, closing balance

According to the Russian tax authority Registration Act.



3. at the end of 2011 have a total tax liability

According to Chapter 16. section 9 of the Russian tax authority Registration Act (1997:483), at

the beginning of 2012 is considered to have an equal total tax liability

According to Chapter 62. 11.



4. On a tax under the tax procedure law shall also

registrations under the Russian tax authority Registration Act (1997:483) be done.



5. at the end of 2011 is registered as

tax agents according to section 5 of the Act (2005:1117) if

tax agents shall at the beginning of 2012 be deemed approved

as tax agents according to Chapter 6. section 6.



6. as at the end of 2011 has an F-tax certificate shall at

the beginning of 2012 be considered approved for F-tax under Chapter 9.

§ 1. If F-tax certificate has been issued under the condition that it receives

invoked only in the person's commercial activities, the person

be deemed to be approved for F-tax with conditions in accordance with Chapter 9. section 3.



7. Ownership of registered before January 1, 2012, at the

the application of the tax procedure law is considered to be a

approval for F-tax during the same period.



8. for the purposes of calculating F-tax and A-tax under

55 Cape. section 3 of the tax for the tax year beginning

1 February 2012 are calculated on the basis of the final

tax at the 2011 assessment. For taxation years that begin

on 1 January 2013, the tax is calculated on the basis of the

final tax at the 2012 taxation.



9. at the end of 2011 have a derogation as referred to in

section 30 of the Act (2007:592) if cash registers, etc., at the entrance

by 2012 is considered to have the equivalent of a derogation from the obligation to

use cash register pursuant to chapter 39. § 9.



10. the following provisions shall apply if specific fees

from the entry into force in respect of the information to be

submitted after the entry into force:



a) 49. 10 § 1,



b) 49. 15 paragraph 1 (b), and



c) 51. § 1.



The provision in Chapter 49. 10 § 2 shall apply to actions

the uppgiftsskyldige takes after its entry into force.



It provided for in the first subparagraph (c) applies even

tax due to a tax deduction, to be made

After the end of 2011, not having



11. the provisions concerning skattekonton in Chapter 61. 3 and 7 sections, if

payment of taxes and fees in Chapter 62. 10-16 sections, if

deferment of payment of taxes and fees in chapter 63, if

refund of taxes and fees in Chapter 64. and if the

withdrawal of claim from the recovery of 70 Cape. § 5 shall

apply from the entry into force.



12. the provisions on interest in Chapter 65. shall apply to interest

relating to the period from 1 January 2013.

The provisions in Chapter 65. paragraph 2, second subparagraph, and paragraphs 19 and 20

If the interest rate decisions on liability pursuant to Chapter 59. should, however,

apply from the entry into force.



For interest that relates to the period before 1 January 2013

the provisions on interest in 19 Cape. Russian tax authority registration law

(1997:483). the provisions concerning the cost rate in chapter 19. 6 §

the first and third subparagraphs Russian tax authority registration law shall also

apply in the case of postponement pursuant to chapter 63. section 23.



13. in the meantime, on 1 January 2008 – 31 december

2009 has sold such a share referred to in Chapter 50. paragraph 7 and

57. section 21 of the income tax Act (1999:1229) should provide information

If shareholders and related parties, direct or indirect, possession,

acquisition and if the power referred to in paragraphs 4, 5, 7 and 8

in the transitional provisions to the Act (2007:1251) to amend the

the income tax act. Indication should also be provided on the activities

not powered ahead as indicated in paragraph 9, second subparagraph

the transitional provisions of the law.



It is stated in the first paragraph also applies to the

2007 has sold such a share referred to in Chapter 50. paragraph 7 and

57. section 21 of the income tax Act and which, according to point 2 of the

the transitional provisions of the law amending the

the income tax act has requested that paragraphs 3 to 10 of the

the transitional arrangements shall apply.



A natural person who is responsible under the first or

the second subparagraph shall submit an income tax return under 30.

This also applies to an estate which is obliged to provide data according to

the first or second paragraph. Task referred to in the first and second

paragraphs shall be submitted when the obligation to provide

income tax return are fulfilled for the tax year in which such

circumstance has occurred that triggers the obligation.

If a change in a decision on the final tax due to a

task that has been made or would have been provided under the first

and second subparagraphs, shall be in accordance with Chapter 66 after taxation.

27 – 34 sections.



14. Act (1978:880) if payment assurance for taxes, duties

and charges to expire at the end of 2011. The

repealed the law does still apply to payment assurance

relating to the fiscal years, accounting periods, the acquisition and

taxable events that have begun, completed,

implemented and occurred before the date on which the

tax procedure act referred to in paragraph 1 shall be applied for

for the first time. The repealed Act applies also for

taxes, duties, fees, special fees and interest

not to be charged under the tax Procedure Act and relating to the

tax year, accounting periods, the acquisition and

taxable events that have begun, completed,

implemented and occurred before the end of 2011.



15. Act (1989:479) for reimbursement of costs in cases and

matters of taxes, etc., to expire at the end of 2011.

The repealed Act applies, however, remains concerned about

costs in cases and matters before the end of

2011.



16. Tax law (1990:324) shall cease to be valid at the

the end of 2011. The repealed Act applies, however, still,

subject to section 10, for 2013 and prior years

tax assessments.



The provisions relating to the tax board and its participation in the

taxation does not apply after the end of 2011. In

rather than apply mutatis mutandis the provisions of particular

qualified decision makers in 66. § 5.



Appeal prohibition in Chapter 6. section 2 of the repealed Act applies

not the penalties announced by the end of 2011.

Penalties issued after that time comes

immediately.



Penalties under the repealed Act shall not be charged if

the inaccuracy or failure to act which can lead to

tax already form the basis of a report of criminal offence

under section 17 of these Act (1971:69) or of any

other reasons initiated preliminary investigation of offences under the

the law, if the notification or the preliminary investigation concerning the same physical

person that the tax surcharge would be levied by.



Tax may be levied if the public prosecutor after such

notification or initiated preliminary investigation decided not to open

investigation or to discontinue the preliminary investigation or

If the defect or inactivity otherwise no longer

is the subject of the investigation of crime and have not been tested

final.



Penalties under the repealed Act shall not be taken

If the inaccuracy or failure to act which can lead to

tax is already covered by a raised indictment, an issued

penalty order or a decision about prosecution failure for

offence under Italian law and prosecution, penalty

or the decision on prosecution failure refers to the same physical

person that the tax surcharge would be levied by.



The Revenue Commissioners may take such a decision on tax

referred to in the fifth subparagraph by way of derogation from Chapter 5. section 16 and section 18

the first subparagraph repealed the law within six months from the

date on which the notification has been made to the inaccuracy or


passivity is no longer the subject of the investigation of crimes.

Law (2015:633).



17. The Act (1994:466) on specific coercive measures

tax proceedings shall cease to have effect at the end of

2011. The repealed Act applies, however, remains for the

coercive measures relating to



a) tax year, accounting periods, acquisition,

taxable events and notes obligations

begun, completed, implemented and occurred before the

time the tax procedure act referred to in paragraph 1 shall

apply for the first time, and



b) controls under the Act (1998:514) on special

tax inspection of retail trade services in stalls and markets etc. which have

initiated by the end of 2011.



The repealed Act applies also for coercive measures

relating to taxes, duties and fees that are not required to be withheld under

tax procedure act for fiscal years, accounting periods,

acquisition and taxable events that have begun,

been completed, implemented and occurred before the end of

2011.



18. the Russian tax authority Registration Act (1997:483) is repealed

by the end of 2011. The repealed law does

still, subject to paragraphs 2 to 4, 10, and

11, for the tax year, accounting periods, the acquisition and

taxable events that have begun, completed,

implemented and occurred before the date on which the

tax procedure act referred to in paragraph 1 shall be applied for

for the first time.



Appeal prohibition contained in Chapter 22. 2 paragraph 4 the

repealed the law does not apply to penalties announced

After the end of 2011.



Penalties under the repealed Act shall not be charged if

the inaccuracy or failure to act which can lead to

tax already form the basis of a report of criminal offence

under section 17 of these Act (1971:69) or of any

other reasons initiated preliminary investigation of offences under the

the law, if the notification or the preliminary investigation concerning the same physical

person that the tax surcharge would be levied by.



Tax may be levied if the public prosecutor after such

notification or initiated preliminary investigation decided not to open

investigation or to discontinue the preliminary investigation or

If the defect or inactivity otherwise no longer

is the subject of the investigation of crime and have not been tested

final.



Penalties under the repealed Act shall not be taken

If the inaccuracy or failure to act which can lead to

tax is already covered by a raised indictment, an issued

penalty order or a decision about prosecution failure for

offence under Italian law and prosecution, penalty

or the decision on prosecution failure refers to the same physical

person that the tax surcharge would be levied by.



The Revenue Commissioners may take such a decision on tax

referred to in the fourth paragraph, notwithstanding the provisions of Chapter 21. paragraph 13 of the third

subparagraph, the repealed law within six months from the date of

the secret has been that the inaccuracy or

passivity is no longer the subject of the investigation of crimes.



The Revenue Commissioners may not, in the case of penalties apply for

företrädaransvar under Chapter 12. section 7, meet a

agreement on payment obligations under Chapter 12. 7 c §

or take decisions on liability under Chapter 12. 8 a of the

repealed the law, if the inaccuracy or failure to act which

underlying the tax is already covered by a

brought the indictments, issued the order or decision on

the failure of prosecution for offences under Italian law

(1971:69) and prosecution, punishment order, or the decision on the

the failure of charges related to the same physical person application;

the agreement or decision on liability would relate to.

Law (2015:633).



19. F-tax and A-tax under Chapter 11. paragraph 3 of the

Russian tax authority Registration Act (1997:483) to be debited later

18 January 2012, for those who have a split financial year

that fiscal year relate to the period from 1 January

2012 up to and including the last day of the taxation (abbreviated

income year).



The tax shall be equal to a percentage of the last charged

preliminary tax which corresponds to the abbreviated income net

proportion of a whole income year. If the taxpayer does not have

been charged any preliminary tax for the income year 2011 or

If there are serious reasons, the calculation is made according to

preliminary assessment under Chapter 6. 3 and 4 sections

Russian tax authority Registration Act.



Tax shall be payable in equal amounts each month from

with the shortened income second year month even

a month after the abbreviated income year. The

due dates laid down in Chapter 16 of the. paragraph 5, first subparagraph

Russian tax authority Registration Act shall apply as the last day for payment.

20. the Russian tax authority Registration Act (1997:483) shall continue to apply

in respect of the tax under the Act (1984:409) if the tax on

fertilisers related to the period prior to 1 January 2010.



21. Act (1998:514) if special fiscal control of squares and

market trading, etc., Act (2006:575) if special

tax control in some industries and Act (2007:592) if

cash registers, etc., to expire at the end of

2011. The repealed laws still apply, however, for

controls have been instituted before the end of 2011. At a

such control will be the assessment of the case of

sales in insignificant under section 3(1)

1 the law on cash registers, etc., especially if

sales typically amounted to or have been adopted

amount to a maximum of four price base amounts

during a tax year.



Appeal the prohibitions in section 7, second subparagraph, the law on the Special

tax inspection of retail trade services in stalls and markets etc., section 19 of the first

law on special tax supervision in certain industries

and 32 of the law on cash register etc comes

not the penalties announced by the end of 2011.

Penalties issued after that time comes

immediately. Team (2013:1081).



22. Act (2001:1227) on income tax returns and

control data to expire at the end of 2011.

The repealed Act applies, however, remains for 2013 and

prior years ' assessments.



Appeal prohibition in chapter 19. section 3 of the repealed Act applies

not the penalties announced by the end of 2011.



Penalties issued after that time comes

immediately.



The one before the end of 2012 has given a written

marriage under Chapter 13. section 1 of the Act on income tax returns and

control information at the beginning of 2013 should also be deemed to have given

in a marriage pursuant to Chapter 23. § 5.



The one before the end of 2012 has given a commitment to the

Chapter 13. 2 or 2 a of the Act on income tax returns and

control information at the beginning of 2013 should also be deemed to have given

a commitment under Chapter 23. 6 and 7 §.



The obligation to provide information as referred to in Chapter 3. 17 a of the law on

income tax returns and statements do not apply to 2013

the annual assessment. Law (2012:760).



23. Act (2003:643) General Counsel Skatteverket,

expire at the end of 2011. The law, however,

still for the decision to be appealed under the older

provisions.



24. Act (2005:1117) if the tax agent shall cease to

at the end of 2011.



For the decision to be appealed under the repealed Act applies

Chapter 3. section 10 and 67. 7 – 10 sections, 12 section 1 and 19 –

22 sections.



25. For the purposes of paragraphs 1, 8, 16, 19 and 22 shall

being said 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.



26. Tax Procedure Act 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. In this case, however, the rules on when a

income tax return should be given in Chapter 32. and payment of

final tax in Chapter 62. apply as if the financial year had

ended april 30, 2013.



2011:1512



This law shall enter into force on 2 January 2012 and apply to

disposals during fiscal years beginning after

31 January 2012.



2012:682



This law shall enter into force on 1 January 2013. Older

rules still apply for related conditions

up to the time before the entry into force.



2012:760



1. this law shall enter into force on 1 January 2013.



2. the provisions of chapter 58. in its new wording, section 2 shall apply in

the case of the sale of shares in shell companies that take place after

the end of 2012. If skalbolagsdeklarationen to any part

refers to the time before the entry into force, shall be for the purpose of calculating

the amount of the security referred to in chapter 58. section 2, first paragraph

the percentage 26.3 used instead of 22. Older provisions

in chapter 58. section 2 applies in respect of disposals made before

the entry into force.



2012:835



1. this law shall enter into force on 1 January 2013, and applied

on such compensation is paid and income

received after december 31, 2012.



2. such a recipient of compensation referred to in Chapter 5. paragraph 5 and

that prior to the entry into force has concluded a social tariff agreements,

to sign up for registration with the Swedish tax agency no later

1 February 2013.



2013:116



1. this law shall enter into force on 1 July 2013.



2. Older regulations apply for decisions rendered

before the entry into force.



2013:369



1. this law shall enter into force on 1 July 2013.



2. Older provisions still apply for VAT

relating to the period prior to the entry into force.



2013:383




This law shall enter into force on the 1 January 2016 and shall apply

the first time in fiscal year 2017.



2013:384



This law shall enter into force on July 1, 2013 in respect of section 9 and in

Moreover, on 1 January 2014.



2013:585



1. this law shall enter into force on 22 July 2013.



2. Older provisions on the obligation to provide the control task

as regards investments in special funds apply to

securities companies and credit institutions operating

Special funds and which, according to paragraph 2 of

transitional provisions to the Act (2013:563) amending the

Act (2004:46) if investment funds may continue with such

activities after the 21 July 2013.



2013:772



1. this law shall enter into force on 1 december 2013.



2. the provisions of Chapter 22. 23 and 24 sections, chapter 23. section 2 and

31. 19 a and 19 (b) § § apply for the first time to data

concerning the 2013 calendar year.



2013:967



This law shall enter into force on 1 January 2014 and applied

the first time to fiscal years beginning after 31

December 2013.



2013:1068



This law shall enter into force on January 1, 2014. The law, when

the case of VAT returns are applied first

time for accounting periods beginning on 1 January 2013.

The provisions concerning deferral of 36 Cape. paragraph 5 of the second and third

paragraphs and paragraph 6 and 63. paragraph 3, second subparagraph, shall apply

first time for accounting periods beginning on 1

January 2013.



2013:1081



This law shall enter into force on January 2, 2014. The provision in the

39. paragraph 5 of the second paragraph shall apply, however, for the period from

on January 1, 2012.



2014:288



1. this law shall enter into force on 1 June 2014.



2. The provision in Chapter 3. 4 paragraph 1 in their new

amended apply for the first time to fiscal years that begin

after 31 May 2014.



3. The provision in Chapter 3. 4 section 2 is applied

first time on the tax payable for the calendar year 2013

each of fiscal years which will expire after 31 August

2013.



2014:1471



1. This law shall enter into force on January 1, 2015.



2. the provisions of Chapter 22. section 25, chapter 23. paragraphs 2 and 3, and 31

Cape. 33 and 33 (a) paragraphs apply for the first time to data

refers to calendar year 2015.



2014:1474



1. this law shall enter into force on the 1 January 2016.



2. The law shall apply for the first time on construction sites where

construction begin after december 31, 2015.

Law (2015:769).



3. On construction sites where construction has begun

However, prior to the entry into force, the law applies as soon as the

can be assumed that construction will be completed after the

30 June 2016.



4. in relation to control the amount of the provision for 50

Cape. paragraph 4 of the new wording is applied for the first time in question

If the inspection fees relating to checks

commenced after december 31, 2015. Law (2015:769).



2015:69



1. this law shall enter into force on 1 april 2015.



2. the provisions of Chapter 22 (a). 6 paragraph 1 and 7 and

8 § § apply for the first time to data relating to

calendar year 2015.



3. the provisions of Chapter 22 (a). 6 paragraph 2 and other

subparagraph shall apply for the first time to data relating to

calendar year 2016.



4. Other provisions of the Act apply for the first time to

tasks in the calendar year 2014.



5. data relating to the calendar year 2014,



a) piece of information disclosed pursuant to chapter 34. 9 a and 9 b

§§ submitted by 15 July 2015, and



b) supervisory role provided under 22 a Cape. as well as the

piece of information disclosed pursuant to chapter 34. section 3 of any

who is required to make such a statement be provided later

on July 31, 2015.



6. data relating to the calendar year 2014, and applicable

such accounts that have been identified as reportable

accounts under the Act (2015:62) for identification of

reportable accounts on the occasion of the FATCA agreement

after June 30, but before 1 June 2015, however,



a) piece of information disclosed pursuant to chapter 34. 9 a and 9

(b) § § due within 30 days after the account is

identified as a reportable account, and



b) supervisory role provided under 22 a Cape. as well as the

piece of information disclosed pursuant to chapter 34. section 3 of any

who is required to make such a statement be provided later

60 days after the account has been identified as a

reportable account.



7. data relating to the calendar year 2015 and that apply

such accounts that have been identified as reportable

accounts under the Act (2015:62) for identification of

reportable accounts on the occasion of the FATCA agreement

After 30 september 2015 to information task

provided pursuant to chapter 34. 9 a and 9 b section is provided by 15

July 2016 and supervisory role provided under 22 a Cape.

as well as piece of information disclosed pursuant to chapter 34. section 3 of the

Anyone who is required to make such a statement is submitted

last modified on July 31, 2016. If the reportable account

has been opened after June 30, 2014, and before 1 January

2015 information task and control task even

be provided for the tasks in the calendar year 2014.



8. for each of the calendar years 2015 and 2016, a

such reporting required financial institution referred to in

Chapter 2. section 19 of the law on identification of reportable

accounts on the occasion of the FATCA agreement in the control task to leave

the name of each such non FATCA participation

financial institution as described in Chapter 2. paragraph 21 of the same law to

what the reporting required financial institution has

made payments, and the total amount of these

payments amount for each of the years.



9. If a non FACTA-participating financial institution

referred to in paragraph 8 is identified as such a unit after 31

December 2015, should such a statement as referred to in paragraph 8

shall be provided for data relating to the calendar year 2015 provided

by 30 april 2016.



2015:633



1. this law shall enter into force on the 1 January 2016.



2. Older provisions in Chapter 49. 10 paragraph 1 and 49

Cape. 12 and 15 sections shall apply to information that has

been made or would have been granted before 1 January 2016.



2015:768



1. this law shall enter into force on the 1 January 2016.



2. the provisions of Chapter 11. section 14 and 22. section 13 of the new

the wording used for the first time in the case of taxable

the benefit of household work come the taxpayer to

part after december 31, 2015.



3. The provision in chapter 31. section 33 of the new wording is applied

the first time to fiscal years beginning after 31

December 2015.



4. The provision in Chapter 48. section 6, in the new wording is applied

first time in terms of declarations and other information

to be provided after entry into force.



5. the provisions of Chapter 50. 2 and 7 of the new wording

apply for the first time in the case of inspection fees

refer to the controls that have been initiated after 31

December 2015.



6. The repealed provision in Chapter 22. section 22 applies

still for tax years beginning before

the entry into force.



7. The repealed provision in Chapter 23. section 7 and the provision of

38 Cape. paragraph 1 of the older wording still apply, however, for

time before entry into force.



2015:892



1. this law shall enter into force on the 1 January 2016.



2. Act in its new wording for the repayment of

input value added tax according to 10. 11 a §

the VAT Act (1994:200) then the turnover that causes

right to reimbursement takes place from

the entry into force.



2015:918



1. This law shall enter into force on the day on which the Government determines

in the case of chapter 56. § 9 and otherwise 1 January 2016.



2. The law shall apply for the first time in the field of information as

refers to the



a) calendar year 2015, when it comes to



-24 Cape. 2 a § and 34 Cape. paragraph 3, second subparagraph, in the case of

information under section 22 (a), and



-34 Cape. paragraph 10, as regards the information referred to in chapter 34.

9 a and 9 b section, and



b) calendar year 2016.



3. The Government shall announce the transitional provisions necessary

When 56 Cape. § 9 in the new version enters into force.



2015:925



Older rules still apply in respect

the 2016 tax year and previous tax years for

Refunds shall be made in accordance with Council directive

2003/48/EC of 3 June 2003 on the taxation of income

from savings in the form of interest payments, as amended by Council

decision 2004/587/EC.



2016:64



1. this law shall enter into force on 1 March.



2. the provisions of Chapter 10. section 22 and 23. § 8 shall apply for the first time on the commitments given after 29 February 2016.



2016:286



1. this law shall enter into force on 1 June 2015.



2. Older rules still apply in respect of such tax to the Customs Act (2000:1281) applies.