Law (2009:194) On The Procedure For Tax Credit For Domestic Work

Original Language Title: Lag (2009:194) om förfarandet vid skattereduktion för hushållsarbete

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2009:194

The scope of the law



paragraph 1 of this law contains provisions

on the procedure for tax credit for domestic work under

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



References



section 2 of chapter 67. the income tax Act (1999:1229), see

provisions on



-who can get tax credit (section 11),



-request for tax credit (section 12),



-definitions (paragraphs 13 and 14),



– conditions for tax reduction (§§ 15-17),



– a basis for tax credit (section 18), and



– skattereduktionens size (§ 19). Law (2009:539).



Definitions



paragraph 3 of the terms and expressions used in this law

has the same meaning and scope as in

the income tax Act (1999:1229), unless otherwise noted.



Determining authority



paragraph 4 of the Decision in accordance with this law shall be taken by

The Swedish tax agency.



Amount



§ 5 information on amounts must be indicated in all the krona so that

öretal falls away.



Request for payment from the tax office



Who may request payment from the tax office



section 6, If the person may be entitled to

tax credit for domestic work (the buyer) have not been

paid the full cost for the housework, such

performer (s) as specified in chapter 67. 16 § 1 and § 17

the income tax Act (1999:1229) request payment from

The tax agency under section 8.



Dated size



section 7/expires U: 2016-01-01/Disbursement shall be limited to an amount equal to

the difference between the net remuneration of

domestic work including the value added tax and the buyer's

actual payment for the work to the exporter prior to the request for

payment, up to the same amount that the buyer has

paid.



Payment shall not be effected to the extent buyer's total

provisional tax credit under section 17 would amount to a

amount exceeding 50 000 kroons for a tax year.

Law (2014:1458).



section 7/entry into force: 01/01/2016/Disbursement shall be limited to an amount equal to the difference between the net remuneration of domestic chores including VAT and buyer's actual payment for the work to the exporter before the request for payment.



The payment may, however, be limited to a maximum of



1. the same amount that the buyer has paid in full if it relates to such household work referred to in chapter 67. paragraph 13 of the income tax Act (1999:1229), and



2. three-sevenths of the amount the buyer has paid in full if it relates to other household work.



Payment shall not be effected to the extent buyer's total preliminary tax credit under section 17 would be equal to an amount exceeding 50 000 kroons for a tax year.

If the taxpayer has not reached the age of 65 years during the taxation year, the payment shall not be made to the part of the provisional tax reduction for such household work referred to in chapter 67. section 13 of the income tax act would exceed 25 000 kroons for a tax year.

Law (2015:777).



Request for payment



§ 8 Payment may be requested after the housework has

performed and paid for.



The request must be submitted electronically and shall be notified to

The Swedish tax agency no later than 31 January of the year following the

tax year in which the work was paid.



The request shall be signed by the performer or by the

is agent or other authorized representative of the exporter.



A request that is submitted for a performer who is legal

person, be deemed to have been provided by the exporter, if it was not

obvious that the one who left the request did not have the power to

representing the exporter. Law (2014:1458).



§ 9 the claim shall contain the



1. name, address and, if such a number exists,

registration number, social security number, coordination number or

the corresponding identification number of the exporter.



2. personal identification number or co-ordination number in cases such

numbers are available for the buyer,



3. pay compensation for domestic work, charged

compensation for the material and pay compensation for other than

household work and materials, paid amounts for domestic work

and the date on which the payment of household work come

the performer received,



4. what housework intended and the number of hours worked,

and



5. the amount that the exporter requests payment from which

The Swedish tax agency. Law (2014:1458).



9 a of the claim shall, in respect of such work

referred to in chapter 67. 13 a of the income tax Act (1999:1229)

also provide information on småhusets or the owner of the apartment

designation.



A request for payment shall, in respect of such work as

referred to in chapter 67. section 13 (b) also provide information on

the apartment's designation and the Association's or company's

registration number, or equivalent. Law (2009:539).



10 repealed by law (2014:1458).



The tax agency's decision on the payment



section 11 of the tax agency shall promptly make decisions on such

the payment referred to in section 7.



section 12 of the payment shall be made to the exporter's bank or

credit market company account. Law (2014:1458).



Refund



Notice of overpayment



section 13, if the tax authority has paid a sum of money without

the receiver has been entitled to it, the receiver

as soon as possible, inform the tax office about this payment.



If the exporter to the buyer repays an amount, which

previously, served as a basis for decisions on the payment of

an amount from the tax office, the exporter shall, as soon as

notify the tax office about this refund.



Decision on refunds



section 14 If the tax agency has paid an amount without

the receiver has been entitled to it, the tax agency

decide as rapidly as possible to the amount unduly paid,

paid back.



If the exporter to the buyer repays an amount, which

previously, served as a basis for decisions on the payment of

an amount from the tax office, will work as soon as possible, decide to

repayment shall be made in an amount equal to what

reimbursed to the buyer.



A decision on the repayment shall be granted after the end

by the sixth year after the tax year in which the payment

refers to.



Payments to the account



section 15 of the refund shall be made by the deposit of a particular

account for reimbursement under this law.



The refund shall be deemed to have been made on the date on which payment is

posted to the special account.



section 16 of the refund must be made no later than the last day of the month

After the month in which the tax agency made the decision about the

refund.



Provisional tax credit



The preliminary skattereduktionens size



section 17/expires U: 2016-01-01/Purchaser shall be counted provisional tax credit

with



1. an amount equal to the payment which the Revenue Commissioners

According to paragraph 11 of the decision on to the performer, and



2. an amount equal to the carrying amount of the employer's contribution in

question about compensation for domestic work

reported in a simplified employer declaration pursuant to 26

Cape. section 4 of the tax Procedure Act (2011:1244).



If the tax agency has decided to refund under section 14,

the earlier preliminary taken

tax reduction is reduced by the amount equal to the

decided the refund.



The provisional tax reduction, the total amount to

up to 50 000 kroons for a tax year. Law (2011:1426).



section 17/entry into force: 01/01/2016/Purchaser shall be counted provisional credit



1. an amount equal to the payment which the Revenue Commissioners under section 11 of the decision on to the performer, and



2. an amount equal to the carrying amount of employer's contributions in respect of such compensation for domestic work as has been reported in a simplified employer declaration pursuant to chapter 26. section 4 of the tax Procedure Act (2011:1244).



If the tax agency has decided to refund under section 14, the former credited provisional tax reduction shall be reduced by the amount of the refund.



The provisional tax reduction may not exceed in total 50 000 kroons for a tax year. If the buyer has not reached 65 years at the fiscal year, the provisional tax reduction for such household work referred to in chapter 67. paragraph 13 of the income tax Act (1999:1229) amount to no more than 25 000 kroons. Law (2015:777).



The order in which different amounts will be credited



section 18 of the Provisional tax credit should be included in the

order in which the amounts referred to in article 17 1 and 2

be registered by the tax board.



The tax agency's message to the buyer



§ 19/expires U: 2016-01-01/tax office shall, as soon as possible in writing

inform the buyer of the housework if



1. the decision under section 11 of the payment,



2. a decision under section 14 of the repayment, and



3. amount of the reported payroll taxes in question

If such compensation for domestic work as has been reported in

a simplified employer declaration pursuant to chapter 26. 4 §

tax Procedure Act (2011:1244).



The message shall contain



1. name, address and, if such a number exists,

registration number, social security number, coordination number or

the corresponding identification number of the exporter or other

recipient referred to in paragraph 13 of the first paragraph,



2. amounts paid to, or repaid amount from

the respective provider or another recipient referred to in paragraph 13 of

first subparagraph, and



3. the total provisional tax reduction as

credited the purchaser under section 17.



The Revenue Commissioners shall, at the request of the buyer to leave him a

Special note about the total preliminary

tax reduction that credited under section 17.

Law (2011:1426).



§ 19/entry into force: 01/01/2016 tax agency shall, as soon as possible notify the buyer of the housework if




1. the decision under section 11 for payment, 2. decision under section 14 for the refund, and 3. the carrying amount of the employer contributions in respect of such compensation for domestic work as has been reported in a simplified employer declaration pursuant to chapter 26. section 4 of the tax Procedure Act (2011:1244).



The message shall contain 1. name, address and, if such a number exists, routing numbers, social security numbers, coordination number or equivalent identification number of the exporter or another recipient referred to in paragraph 13, 2. paid amount to, or repaid amounts from the respective performers or other recipients as referred to in section 13, first subparagraph, and



3. the total provisional tax reduction that credited the purchaser under section 17 and, if the buyer has not reached the age of 65 years during the taxation year, the amount of this tax credit relating to such household work referred to in chapter 67. paragraph 13 of the income tax Act (1999:1229).



The Revenue Commissioners shall, at the request of the buyer to leave him a special message about the total provisional tax reduction that credited under section 17. If the buyer has not reached 65 years at the fiscal year, the notice shall indicate what portion of this tax credit relating to such household work referred to in chapter 67. section 13 of the income tax act. Law (2015:777).



Investigation



section 20 of The requesting payment under section 8 or informs

The tax agency if undue payment under section 13 shall provide

The Swedish tax authority an opportunity to review the basis for the payment

or refund and shall provide the information required for

the review.



Opportunity to be heard



section 21 a case may not be resolved to the detriment of the exporter

or another recipient referred to in paragraph 13 of the first paragraph without

He has had the opportunity to comment on the case. If the

is clearly unnecessary, it needs that matter does not apply

have the opportunity to be heard.



If a case is brought onto the data of someone else, get it

not be decided without the case concerns have been

If the data and the opportunity to comment on them.



The second paragraph does not apply if



1. the decision is not to the detriment of the case

regards,



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). Law (2014:1458).



Interest rate



section 22 Cost interest charged on such amounts pursuant to section 14 of the

to be paid back after a decision by the Swedish tax agency. Interest rate

be calculated from the day the amount was paid for and with

the date of the tax agency's decision pursuant to section 14.



Cost rate is calculated after an interest rate corresponding to the

the base rate under 65. paragraph 3 of the tax procedure law

(2011:1244).



If there are special reasons, the tax agency completely or

partially waive interest. Law (2011:1426).



Enforcement and payment assurance



section 23 for a refund under this Act is not done at the proper time,

should the claim be submitted for collection. The Government may announce

that recovery does not need to be requested for an

small amounts.



Provisions of the Recovery Act (1993:891) if

recovery of State assets, etc. for the recovery,

the execution take place according to the enforcement code.



In the case of a refund under this Act applies to what is being said

If the payment assurance in chapter 46. 2, 5-7 and 9-22 sections, 68.

section 1, chapter 69. paragraphs 13 to 18 and 71. section 1 of the tax procedure law

(2011:1244). Law (2014:1458).



Appeal



section 24 of the tax agency's decision under this Act may be appealed

to the General Administrative Court.



Leave to appeal is required for an appeal to

the administrative court. Law (2014:1458).



Transitional provisions



2011:1426



1. this law shall enter into force on 1 January 2012.



2. the provisions on interest of section 22 shall apply to interest

relating to the period from 1 January 2013. For

interest relating to the time prior to the

the provisions on interest in chapter 19. Russian tax authority registration law

(1997:483).



2014:1458



1. this law shall enter into force on 1 January

2015.



2. the provisions of 8, 9, 12 and 24 of the new wording

apply for the first time to request for payment that relates to the

work that has been paid by the buyer after 31 March 2015.



3. The repealed paragraph still apply, however, for

request for payment that relates to the work that has been paid by

the buyer before 1 January 2015.



4. The provision in paragraph 23 of the new wording is applied first

time of request for payment submitted after 31

January 2015.



5. If there are special reasons, the tax office may grant

exemption from the obligation imposed by paragraph 8 of the second paragraph to

leave request electronically. Exemption may be granted for a maximum of

six months from the day the decision on the exemption is taken. Application

for exemption should be made by 30 april 2015.



2015:777



1. this law shall enter into force on the 1 January 2016.



2. The law shall apply for the first time to fiscal years beginning after december 31, 2015.