Regulation (2009:201) On The Procedure For Tax Credit For Domestic Work

Original Language Title: Förordning (2009:201) om förfarandet vid skattereduktion för hushållsarbete

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2009:201

Scope of application



section 1 of this Regulation shall apply for the purposes of the law

(2009:194) on the procedure for tax credit for

domestic work.



2 repealed by Regulation (2014:1459).



The recovery of the claim for refund



paragraph 3 of the rules on the request for recovery, etc., see paragraphs 4 to 9

enforcement regulation (1993:1229). By paragraph 3 of the same regulation

It appears that the debtor should be advised to pay

the claim before the application for recovery is made.



Recovery need not be requested for a claim

less than 100 kroons if the recovery is not required from the General

point of view.



Authorization



section 4 of the tax Board may announce further provisions concerning

the enforcement of the law (2009:194) on the procedure for

tax credit for domestic work. Regulation (2014:1459).



Transitional provisions



2014:1459



1. this Regulation shall enter into force on January 1, 2015.



2. The repealed paragraph still apply for requests for

payment that relates to the work that has been paid by the purchaser before

on april 1, 2015.