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.