section 1 of the Swedish tax agency may, on application, in cases other than those referred to in chapter 17. 1-7 of the Russian tax authority Registration Act (1997:483) grant deferment of payment of such tax deductions referred to in Chapter 10. 17 paragraph 3 Russian tax authority Registration Act and such employer contributions referred to in Chapter 10. 17 paragraph 4 the same law which applies to accounting periods from February-March 2009.
The period of grace may be granted for a maximum of two accounting periods and for each period, the longest for the corresponding due date a year thereafter. A deferment may upon application, be extended until 17 January 2011. Law (2010:87).
section 2 of the Deferral under section shall be granted unless there are special reasons
speaks against it.
section 3 of the Revenue Commissioners shall revoke the moratorium in whole or in part if
the taxpayer should request Deferral amount then paid
in accordance with the provisions of Chapter 16 of the. section 6, second and third subparagraphs
Russian tax authority Registration Act (1997:483).
4 § The respite has been granted under paragraph 1 shall pay
cost interest according to chapter 19. section 6, first paragraph
Russian tax authority Registration Act (1997:483) shall apply in the case of deferment.
§ 5 in addition to the interest rate under the granted respite
According to article 1, pay a fee (the deferral fee). A forbearance fee
charged with 0.3% per started calendar month for granted
the deferral amount up to and including the expiration month. If the period of grace
has been revoked under section 3, shall be reduced in the deferral fee
correspondingly.
A forbearance fee must be paid no later than the day the moratorium expires.
A forbearance fee shall for the purposes of the income tax act
(1999:1229) are treated as interest according to chapter 19. 6 §
Russian tax authority Registration Act (1997:483).
paragraph 6 of the terms and expressions used in this law have the same
importance in the Russian tax authority Registration Act (1997:483).
section 7 provisions of the Russian tax authority Registration Act (1997:483) if
charging of taxes as well as for payment of the taxes which are the subject of
deferment applies also when forbearance is granted with the support of
This law.
the provisions of paragraph 8 of the Russian tax authority Registration Act (1997:483) if
controlling, billing and payment of tax applies to
a forbearance fee under this Act.
§ 9 the tax agency's decision under this Act be reviewed and
appealable in accordance with the provisions of Chapter 21 and 22.
Russian tax authority Registration Act (1997:483).