Law (2009:99) If Deferment Of Payment Of The Tax In Certain Cases

Original Language Title: Lag (2009:99) om anstånd med inbetalning av skatt i vissa fall

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2009:99

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has been revoked under section 3, shall be reduced in the deferral fee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).