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Regulation (2001:588) On The Processing Of Information In The Tax Agency's Fiscal Operations

Original Language Title: Förordning (2001:588) om behandling av uppgifter i Skatteverkets beskattningsverksamhet

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Definitions



Article 1 terms and expressions in this regulation have the same meaning

and tilllämpningsområde that the Act (2001:181) concerning the processing of

data in the tax agency's tax business.

Regulation (2003:1023).



Data may be processed in the tax database



2 §/expires U: 2016-01-01/as regards the persons referred to in Chapter 2. section 2 of the Act

(2001:181) on the processing of information in the tax agency's

fiscal operations, in the tax database is treated

data



1. as required by the tax agency's handling of cases

takes place with the support of



– coupon Tax Act (1970:624),



– real estate tax law (1979:1152),



– Act (1984:1052) on State property taxes,



– Act (2007:1398) if the municipal real estate fee,



– tax Procedure Act (2011:1244),



— value added tax Act (1994:200),



– Act (1998:506) if the excise control of transport etc.

of alcohol products, tobacco products and energy products;



– Act (1999:445) if export outlets,



– income tax Act (1999:1229),



– Act (2007:324) if the tax agency's handling of certain

creditor information,



– Act (2013:948) on support for the short-term work, or



– other statutes with tax provisions

social security contributions,



2. If the planned, approved, pending, or completed revision

and control of taxes and charges,



3. If the claim against a person registered with the

Enforcement authority and if the recovery results,



4. If the decision on disqualification,



5. If the number of employees and employees ' social security numbers,



6. If plusgiro and bankgiro number, if the power of Attorney provided for

Bank or postal giro to receive tax refund of a

account and details of the mandate and the account,



7. if probate or estate notification, Inheritors,

assets and liabilities, as well as other information necessary in

operations with probate and estate notification under

inheritance law;



8. for preparation work on property taxation,



9. If the scholars buy all or parts of real estate, as well as on

real estate regulations, at which more than two hectares of farmland,

pasture and forest land is transferred from a property to a

other and where voluntary agreement if the proceeds

exists,



10. the prudential supervision according to the law on alcohol (2010:1622),



11. as needed



"handling cases according to the law (1990:314) om

mutual assistance in tax matters,



"handling cases according to the law (2012:843) if

administrative cooperation within the European Union in the field of

taxation,



"handling cases according to the law (2015:63) on the exchange of

information on the occasion of the FATCA agreement, and



– other information exchange and other official assistance under

international commitments,



12. from the companies registry,



13. from the road traffic register,



14. from the public health agency for a permit under

the law on alcohol and on turnover according to restaurant report



15. from the employment office about the decision on

labour market policies and on the paid amount and

date of payment;



16. from the customs service if charged VAT on imports,

export values, the number of import and export opportunities, as well as the

time periods to which the data relate, as well as information from the work

necessary for the application of Chapter 3. 30 section

value added tax Act and for the establishment, collection, or

control of VAT upon importation,



17. from the Insurance Fund for insurance against the costs of

sick pay in the case of the employer and the insured, if

qualifying income of other paid work and if

posted person;



18. If the tariff obligation to such faith communities that have

or has been granted under section 16 of the law collection help

(1998:1593) on religious communities and if the parish affiliation

within the Swedish Church,



19. If the pricing information has been provided in accordance with the law

(2009:1289) if pricing information at international

transactions,



20. If movements of goods or fuel referred to in law

(1994:1563) on tobacco tax, the Act (1994:1564) if the alcohol tax

each Act (1994:1776) on tax on energy, and



21. If the sick pay under the Act (1991:1047) about sick pay.



The Revenue Commissioners may provide details relating to the

data may be processed in the tax database.

Regulation (2015:71).



2 section/entry into force: 01/01/2016/as regards the persons referred to in Chapter 2. section 2 of the Act (2001:181) on the processing of information in the tax agency's fiscal operations, in the tax database processed information 1. as required by the tax agency's handling of matters that take place on the basis of the tax code – coupon (1970:624), – the real estate assessment Act (1979:1152), – the Act (1984:1052) on State property taxes, – Act (2007:1398) if the municipal real estate fee, — tax Procedure Act (2011:1244), – the VAT Act (1994:200), – the Act (1998:506) if the excise control of shipments, etc. of alcohol products, tobacco products and energy products, – the Act (1999:445) if export outlets, "the income tax Act (1999:1229), – the Act (2007:324) if the tax agency's handling of certain creditors ' data, – the Act (2013:948) on support for the short-term work or, other statutes with provisions for taxes and social security contributions, 2. If planned, approved, pending, or completed revision and control of taxes and fees, 3. If the claim against a person registered with the Swedish enforcement authority and if the recovery results, 4. If the decision on disqualification, 5. If the number of employees and employees ' social security number, 6. If plusgiro and bankgiro number, if the power of Attorney provided for bank or postal giro to receive tax refund to an account as well as information on the mandate and the account, 7. for preparation work on property taxation, 8. If the scholars buy all or parts of real estate, as well as about the real estate regulations, at which more than two hectares of farmland, pasture and forest land is transferred from one property to another, and where voluntary agreement on the proceeds, 9. about supervision under the alcohol Act (2010:1622), 10. needed – handling cases according to the law (1990:314) on mutual assistance in tax matters, "handling cases according to the law (2012:843) on administrative cooperation in the European Union in the field of taxation," handling cases according to the law (2015:63) on the exchange of information on the occasion of the FATCA agreement;



"handling cases according to the law (2015:912) concerning the automatic exchange of information about financial accounts and 22 (b). tax Procedure Act (2011:1244),



"handling cases according to the law (2015:911) If identification of reportable accounts for automatic exchange of information about financial accounts, and



– other information exchange and other official assistance in accordance with international obligations,



11. from the companies registry, 12. from the road traffic register, 13. from the public health agency for a permit under the law on alcohol and on turnover according to restaurant report, 14. from the employment office about decisions on labour market policies and on the paid amount and date of payment, 15. from the customs service on the charged value added tax upon import, export values, the number of import and export opportunities, as well as the time periods to which the data relate, as well as information from the work necessary for the application of Chapter 3. the second subparagraph of paragraph 30 of the AVL and for the establishment, collection, or control of VAT upon importation, 16. from the Insurance Fund for insurance against the costs of sick pay in the case of the employer and the insured, if the qualifying income from other employment and if the posted worker, 17. If the fee obligation to such faith communities that have or has been granted under section 16 of the recovery assistance Act (1998:1593) of religious communities as well as on the parish affiliation within the Swedish Church, 18. If the pricing information has been provided under the Act (2009:1289) if pricing information at international transactions, 19. If the transfer of goods or fuel referred to in the Act (1994:1563) on tobacco tax, the Act (1994:1564) if the alcohol tax and the Act (1994:1776) on tax on energy, and 20. If sick pay under the Act (1991:1047) about sick pay.



The Revenue Commissioners may provide details relating to the information which must be processed in the tax database.

Regulation (2015:913).



section 3 of the tax database shall also include the information is treated as

set out in Council Regulation (EC) No 389/2012 of 2 may 2012

administrative cooperation in the field of excise duties, and if

repealing Regulation (EC) no 2073/2004.

Regulation (2012:327).



Disclosure of information to authorities



4 section at the request of the Swedish enforcement authority, such information

disclosed as described in Chapter 2. 3 § 1-3 Act (2001:181) if

the processing of information in the tax agency's

tax business. At the request of the Swedish Enforcement Administration

Furthermore, such data are disseminated as described in Chapter 2. paragraph 3 of the

4, 5, 8, 10 and 11 of the same law, if a person



1. have applied for debt restructuring,



2. is registered as debtor in enforcement authority,



3. a spouse or equivalent to the spouse of the applicant for

debt relief, or



4. is the spouse or equivalent with the husband of a debtor in

Enforcement authority.



The bailiff has the right to access such data

If the individual referred to in Chapter 2. 3 § 1-5, 8, 10 and 11 of the law on

the processing of information in the tax agency's fiscal operations

for direct access to tax the database referred to in Chapter 2. section 8

the same law. Regulation (2011:533).




5 § on request of the Customs Administration should such information be disclosed

as described in Chapter 2. 3 § 1-5, 10 and 11 of the Act (2001:181) if

the processing of information in the tax agency's fiscal operations

If a person



1. the debtor is or may be adopted in accordance with the customs legislation;



2. is or likely to be obligated to pay tax to be

upon import,



3. is or can be assumed to be taxable according to the law

(1994:1563) on tobacco tax, the Act (1994:1564) if the alcohol tax

or the Act (1994:1776) on tax on energy,



4. pursuant to section 3 of, or



5. otherwise, are subject to customs control activities.



The customs service has the right to access such data on individuals

as described in Chapter 2. 3 § 1-5, 10 and 11 of the law on the treatment of

data in the tax agency's fiscal operations at the

direct access to tax the database referred to in Chapter 2. section 8

the second paragraph of the same law. Regulation (2012:895).



5 a § on request of the Customs Administration should such information be disclosed

as described in Chapter 2. 4 a of the Act (2001:181) concerning the processing of

data in the tax agency's tax business.



The customs service has the right to access such data on individuals

as described in Chapter 2. 4 a of the Act on the processing of data in

The tax agency's fiscal operations for direct access to

tax database referred to in Chapter 2. the third subparagraph of paragraph 8 of the same

team. Regulation (2012:895).



section 5 (b) at the request of a unit within the Swedish tax agency involved

at the criminal investigations should be left out of the information referred to in 2

Cape. 3 § 1-5, 7, 8, 10 and 11 of the Act (2001:181) concerning the processing of

data in the tax agency's tax business.

Regulation (2012:895).



section 6, at the request of the CSN should be disclosed

data from the database to the extent of taxation

needed for



1. control of the applications for suspension of payment of

study resource fees in respect of the aid and, if the depreciation

of student debt,



2. verification of applications for financial aid, a reduction of

the annual amount and if cancellation of student loan and setting of

annual amount, or



3. verification of applications for loans for home equipment

refugees and some other aliens as well as files on

the repayment of such loans.



The information to be disclosed to CSN

by virtue of the first paragraph is information on



1. surplus and deficit in income beaten service,

business and capital, and



2. registration of the ship's registry. Regulation (2007:1425).



section 7 of The health insurance fund shall be released from

tax database, to the extent necessary for the



1. calculation or control of qualifying income,



2. distribution of ålderspensions fees,



3. determination of maintenance support and payment obligations

for such assistance under the social security code,



4. calculation and control of housing benefit under the

the social security code,



5. calculation of the payment obligation according to § 8, second subparagraph

Act (2004:1237) on the special health insurance contribution,



6. calculation and control of residential addition according to

the social security code, or



7. calculation of compensation for sick pay costs pursuant to 17

or 17 d § Act (1991:1047) about sick pay.



The information to be made available to the insurance fund with support

the first paragraph is information



1. According to chapter 19. 11, 13 and 14 of the social security code,

with the exception of paragraph 13,



2. If the income specified in chapter 97. 2, 4, 5, 11 and 13 of the

social insurance code, with the exception of section 5, third subparagraph

and section 13, first paragraph, 1-3,



3. If the property, ownership, property name, address and

living space,



4. If the fee basis pursuant to Chapter 2. section 24 of the social tariff law

(2000:980) and on employers ' contributions charged thereon in accordance with

Chapter 2. social tariff Act, tax under section 1 of the Act (1990:659)

If the payroll tax and fee under section 1 of the Act (1994:1920) if

payroll tax calculated for the employer for a

calendar year,



5. If the deductions for provision to tax allocation reserve and

expansion Fund under 30 and 34. income tax act

(1999:1229) as well as for the reversal of such deductions,



6. If the standard revenue under Chapter 47. 11 (b) §

the income tax Act,



7. If all items of income and expense in income beaten

services and capital,



8. If the surplus or deficit in the income

trade or business, and



9. If the sick pay cost as provided for in paragraph 17 (b) of the Act

(1991:1047) about sick pay. Regulation (2014:1479).



7 a of The State occupational pension works to certain data

be released from the tax database, to the extent

necessary for calculation and control of



1. retirement benefits and special pension benefits under

State

collective agreements on security matters,



2. pension under the State collective agreements on special pension

for professional officers, or



3. income guarantee or equivalent benefits to those who have

been and for some workers who have held

State Chief employment.



The information to be disclosed to the State

occupational pension work by virtue of the first paragraph is information on

income is pensionable pursuant to Chapter 59.

the social security code. Regulation (2010:1715).



paragraph 7 (b) at the request of the Inspectorate for social insurance shall

disclosed data which inspection needs for its

System supervision and performance review pursuant to article 2 of the first

paragraph 3, and article 3 of the Regulation (2009:602) with instruction for

The Inspectorate for social security. Regulation (2009:605).



§ 7 c to the pension authority shall release from

tax database, to the extent necessary for the



1. pension calculation,



2. calculation of the income index, or



3. calculation and control of housing allowance and

older maintenance support.



The information to be made available to the authority pursuant

the first paragraph is information



1. If the pensionable income by instalments,



2. If the pensionable income, without the restriction that

specified in Chapter 59. section 4, second subparagraph, the social security code,

after deduction of the general pension contribution,



3. If occupational pension which has been recognized in control tasks

and that relates to people born in 1937 or earlier

the Act (1991:586) on special income tax for non-

residents have been applied,



4. If all items of income and expense in income beaten

services and capital, and



5. If the surplus or deficit in the income

trade or business. Regulation (2011:1521).



paragraph 7 (d) at the request of the police, it should be disclosed

information as the authority requires for inspections to

control the employment of foreigners who do not have the right to

allowed in Sweden under article 14 of European Parliament and

Council directive 2009/52/EC of 18 June 2009 on the

minimum standards on sanctions and measures against employers

for the third-country national staying illegally.

Regulation (2014:1204).



section 8 at the request of the central Bureau of statistics to be released

information from the database of taxation to the extent that

needed for



1. the production of official statistics according to the law

(2001:99) on the official statistics,



2. calculation of contribution and fees under the Act (2004:773)

on municipal economic equalization,



3. keeping of central business register, or



4. keeping the register of control tasks.



The information to be made available to the central statistical office with

support of the first paragraph is information



1. as referred to in section 18, first paragraph,



2. If the tax credits, social security and payroll tax,

value added tax and provisional tax and such data on

business activities referred to in chapter 31. 7 and 10 of the 33 and Cape.

section 6 of the tax Procedure Act (2011:1244) and Chapter 6. 9, 11 and

12 § § tax procedure Regulation (2011:1261)



3. If the municipal tax base,



4. as described in Chapter 2. 3 § 1 and 2 of this Act (2001:181) if

the processing of information in the tax agency's

fiscal operations and information on registration and

payments under the tax procedure law, information on the decision

If bankruptcy or liquidation, information on the number of left

control and indication of surpluses and deficits in

income and capital, the battles of trade



5. from other control information other than those referred to in section 18,



6. If property owners and other owners of immovable property,

If owned share, property name, rateable value, restated

delvärde, the tax nature, type of laminitis, time for the prisoner

and paid compensation,



7. If the Probate and estate notices, and



8. for simple companies, partners and companies ' social security number

or registration number. Regulation (2011:1458).



section 8 Of Chapter 11. 11 b of the Social Service Act (2001:453) and paragraph 6 of

Regulation (2008:975) if the obligation in some cases

According to the Social Service Act (2001:453) indicates that certain information

must be submitted to the social welfare committee.



Of Chapter 13. 24 a of the Act (1994:1065) if economic conditions for

parliamentary members and Chapter 9. 20 a of the Act (1996:304) if

fees, etc. to Sweden's representatives in the European Parliament

It appears that certain information must be provided to the State

occupational pension works. Regulation (2010:556).



Disclosure of information to individuals at medium for

automated processing



§ 9/expires U: 2016-01-01/disclosure according to §§ 11-15 may be made on the medium

for automated processing, if there are no obstacles to the

under any enactment.



§ 9/entry into force: 01/01/2016/disclosure according to §§ 10-15 may be made on the medium of automated processing, if there are no obstacles against it under any enactment. Regulation (2015:913).



section 10 of the data on a worker's or contractor's name


and social security number, the kind of withholding that person shall

pay, as well as information for the purposes of calculating

tax deduction for payment of provisional tax, may be disclosed

to employers or clients.



10 a of the data on a contractors ' registration for

VAT or as an employer, the nature of the preliminary

tax to be paid by that person and the business form may be disclosed

customers for verification in connection with procurement

and during the contract period.



In the case of a contractor registered as

employers will also get an indication of decided

employer contributions are disclosed in accordance with the first paragraph.

Regulation (2013:5).



section 11 of the Data in the tax database may be disclosed to the

authorized under section 3(1)

credit information Act (1973:1173) to conduct

credit data activities or conduct

-

credit reporting activity which is exempt from

permit requirement under the second or fourth paragraph, that

clause. Data based on the crime cannot be left

out. Regulation (2001:786).



section 12 of the Data that forms the basis for calculating the fee to

registered religious communities may be divulged to any religious denomination.



paragraph 13 of the Information if the individual himself may be disclosed to him.



Information on buyers, sellers, purchase price, tax information,

transfer date and identification data regarding

property transfers which formed the basis for the determination

the value of benchmarking in the area where the individual's property is

situated may be disclosed to him.



paragraph 14 of the Council Regulation (EC) no 904/2010 of 7 October

2010 administrative cooperation and the fight against

VAT fraud shows that information on

value added tax may be disclosed to the competent authorities of other

country within the EU. Regulation (2011:1551).



section 15 Of Regulation (EC) No 389/2012 shows that certain information

on excise duties may be divulged to the competent authority of the

another country in the EU. Regulation (2012:327).



Direct access to individual



section 16 a registered may have such direct access to data

about himself as described in Chapter 2. section 9 of the Act (2001:181) if

the processing of information in the tax agency's

tax business. When such direct access to the

data subject's identity shall be verified by a reliable method for

identification. Regulation (2013:5).



section 17 of the Regulation (EU) no 904/2010 shows that the competent

authority in the other country within the EU may have direct access to

data on value added tax. Regulation (2011:1551).



Conservation and thinning of the information in the tax database



section 18 From thinning in the tax database shall for each

tax year exempt information if



-name, social security number, registration number, and particularly

registration and accounting numbers,



-established municipality and parish,



-social security number of spouse or other with the joint

takes place,



control data relating to income beaten service and

capital, pension insurance, retirement savings plans and

company pension plans,



-items of income and expense in every income kind of decision about

final tax from State and local income taxes,



-General deductions,



-number of days for which the maritime income has been obtained,



-assets and liabilities,



-decisions on taxation with regard to such tax or

fee referred to in chapter 56. paragraph 3 of the tax procedure law

(2011:1244), but not the reasons for the decision;



-decision on property taxation, but not the reasons for

the decision.



Inventories should be exempted from deletion.



The national archives may provide for when, in what way

and to the archives authority data must be submitted.

The national archives will hear the Swedish tax authority before the authority makes

such regulations. Regulation (2011:1458).



§ 19/expires U: 2016-01-01/income tax returns and other documents submitted

for the purposes of determining the basis for levying tax

or fee or set up or disposed of

review of the Swedish tax authorities for control under the provisions

in the tax Procedure Act (2011:1244) and relating to limited liability companies

or business association, for screening, eleven years after the end

of the calendar year in which the taxation year ends.



Tax returns relating to limited companies or economic

compound to screen 11 years after the end of the calendar year

during the fiscal year expired. The same applies to other

documents relating to limited companies or economic association and

containing the information referred to in chapter 19. 6 §

tax procedure Regulation (2011:1261).



Particulars and documents recorded by the audit and

subject screening obligation under Chapter 2. section 11 and

12 § 1 Act (2001:181) on the processing of data in

The tax agency's fiscal operations may be kept for the

more time is needed to work in order to fulfil their

activity. Regulation (2011:1458).



§ 19/entry into force: 01/01/2016/income tax returns and other documents submitted for the purposes of determining the basis for levying taxes or fees or set up or seized for examination by the Swedish tax authorities for control under the provisions of the tax Procedure Act (2011:1244) and relating to limited companies or economic association, to screen for eleven years after the end of the calendar year in which the taxation year ends.



Tax returns relating to limited companies or business association to screen eleven years after the end of the calendar year in which the taxation year ends. The same applies to other documents relating to limited companies or economic association and that contains (a) information referred to in chapter 42. section 1 of the tax Procedure Act (2011:1244).



Particulars and documents recorded in the revision and subject to screening duty under Chapter 2. section 11 and section 12 of 1 Act (2001:181) on the processing of information in the tax agency's fiscal operations may be kept for the longer time needed for the authority to carry out its activities. Regulation (2015:913).



section 20 information subject to screening duty under 2

Cape. section 11 and section 12 of 1 Act (2001:181) concerning the processing of

data in the tax agency's activities shall be exempt of taxation

from thinning if the information relates to a corporation or a

Economic Association, whose Board had its registered office or, if the

There is none, whose administration was exercised in the Gothenburg municipality

or a municipality that is located in Östergötland, Gotland or

Västernorrland County on 1 november of the year preceding the year in which the decision

If the final tax under Chapter 56. section 2 of the tax procedure law

(2011:1244) was taken. Regulation (2011:1458).



section 21/expires U: 2016-01-01/national archives may, after consultation with the Swedish tax agency, notify

regulations regarding the data to be sorted out according to Chapter 1.

section 8, Chapter 2. 11 and 12 of the Act (2001:181) concerning the processing of

data in the tax agency's fiscal operations may be kept

for a long time.



The national archives, before the disc to documents or information

be exempt from screening, to be submitted to an archive Agency.

Regulation (2003:1023).



section 21/entry into force: 01/01/2016/national archives may, after having sought the views of the tax agency, provide that the documents or information to screen according to Chapter 1. section 8, Chapter 2. 11 and 12 of the Act (2001:181) on the processing of information in the tax agency's fiscal operations may be kept for longer periods of time.



The national archives may provide that documents or information should be exempted from deletion should be handed over to the archives authority. Regulation (2015:913).



21 a of the national archives in may, after consultation with the Swedish tax agency, notify

provisions derogating from the provisions of section 20 of the other

subparagraph tax register Act (1980:343) for data and

documents added to the register by 1 October 2001.

Regulation (2010:744).



Fees



section 22 of the Swedish tax agency establishes the fees for disclosure of

data from the tax database. Fee shall not be charged

When data are disseminated to other administration and disclosure

follow by an obligation in law or regulation.

Regulation (2003:1023).



Miscellaneous



section 23 Of the thinning of the representative transfers and

list of elements referred to in paragraph 2 of the 9 and to

guidance for the determination of the value levels for General

property taxation and the translation are provisions in 1A

Cape. 1-5 of the real property tax assessment Regulation (1993:1199).



section 24 of the Swedish tax authority may notify the

enforcement of the provisions of the Act (2001:181) if

the processing of information in the tax agency's fiscal operations

and this regulation. Regulation (2003:1023).



Transitional provisions



2001:1250



This Regulation shall enter into force on 1 January 2002. The new

the provisions of section 2, paragraph 8, second subparagraph, and article 19 applied

for the first time at the 2002 assessment. The older provisions in

2 § and § 8, second subparagraph is applied, however, still

as regards the monitoring information is to be provided pursuant to the

repealed the law (1990:325) on the income tax return and

control tasks.



2002:819



This Regulation shall enter into force on 1 January 2003. paragraph 2 of his

older version still apply, however, in the case of treatment of

information relating to accounting periods and taxable

events for which the law (1984:151) on excise duties and

price regulatory fees are applicable.



2004:1041



1. This Regulation shall enter into force on 1 January 2005.



2. Older rules still apply in the case of grants and

fees for 2004 and earlier years and, in the case of data

If the inheritance tax and gift tax. Regulation (2004:1355).



2004:1354




This Regulation shall enter into force on 1 January 2005. Older

rules still apply in the case of data on

inheritance tax and gift tax.



2006:1454



1. This Regulation shall enter into force on 1 January 2007.



2. Older provisions still apply for the recruitment allowance

provided under the repealed Act (2002:624) if

recruitment allowance for adult students.



2007:598



This Regulation shall enter into force on 1 January 2008. Older

arrangements are still in State

wealth tax that relates to 2007 and prior years ' assessments.

Regulation (2007:1427).



2007:1425



This Regulation shall enter into force on 1 January 2008 and

apply for the first time in the case of data relating to the 2008

tax assessment. Older rules still apply in the case of

data relating to 2007 and prior years ' assessments.



2011:1458



1. This Regulation shall enter into force on 1 January 2012.



2. For handling cases that occur or have occurred with

support of tax law (1990:324), Russian tax authority registration law

(1997:483), the Act (2001:1227) on income tax returns and

control tasks and Act (2007:592) if cash registers, etc.

regarding paragraph 2 of its older version.



3. For 2013 and prior years ' assessments regarding section 8, other

paragraph 2, section 18 and section 20 of the their older version.



4. in the case of tasks under the Russian tax authority registration law

(1997:483), 8, paragraph 4 of its older version.



5. For income tax returns and other documents submitted,

drawn up or seized pursuant to tax law

(1990:324) or Act (2001:1227) on income tax returns and

control information concerning section 19 of its older version.



2013:899



1. this Regulation shall enter into force on January 1, 2014.



2. Older rules still apply for information from

National Institute of public health for authorization under the alcohol Act

(2010:1622) and if the circulation under the restaurant report.