Introductory provisions



section 1 of this Act contains provisions on income tax,

VAT and advertising tax for companies that have their

accounting in euros or switching the accounting currency at 4

Cape. section 6 of the accounting Act (1999:1078). In paragraphs 9 and 10, see

provisions also apply to other companies who implement

some transactions with companies that have their accounts in euros.



section 2 of the terms and expressions used in this law, even in

the income tax Act (1999:1229) has the same meaning and

scope of the Act.



Income tax



Income tax return, etc.



3 repealed by law (2001:1243).



section 4 If the information contained in a tax return pursuant to

tax Procedure Act (2011:1244) to their amount should be entered

in Swedish kronor, the conversion to the crowns be made according to

5 – 7 sections. It restated results to be the starting point for the

adjustment of the accounting profit to be made

at the tax income calculation. Law (2011:1402).



section 5 of the income statement, with the exceptions referred to in the second

subparagraph are stated as per tax year's average

Exchange rate.



Included several companies in the same group at the end of

tax year and the companies do not have the same fiscal years at the

because some of the companies have been formed or acquired

during the year, the companies count on the income statement

According to the average rate applicable to other

euroredovisande group companies.



paragraph 6 of the statement shall, subject to the exceptions provided for in the second and

third subparagraphs are recalculated according to the course of the year by the tax

output.



Tax allocation reserve set aside previous fiscal years shall

count on the same course used in the accounts of the

the tax year in which the Declaration relates.



Net profit for the fiscal year shall be in accordance with

average exchange rate.



section 7 if the recalculation under sections 5 and 6 leads to the sum of

assets differ from the sum of shareholders ' equity, untaxed

reserves, provisions and liabilities, the difference shall

brought up as a corrective entry.



Tax allocation reserve



section 8 of the companies claiming deductions for allocations to

tax allocation reserve under 30. income tax act

(1999:1229) shall be calculated on the basis of the provision in the accounts

the course at the end of the tax year. Changes in recent

fiscal year of the Fund's book value which depends on the

changes in exchange rates will not affect the

fiscal outcome.



Group contributions



§ 9 group contributions according to chapter 35. the income tax Act (1999:1229)

shall be determined in the amount of SEK. The company that provides

Group contributions may not deduct a higher amount than what

the receiver takes up.



Underpris transfer



section 10 if an asset is transferred without compensation or against a

compensation that is less than the market value, but that this is

business sense to a company that does not have the same

accounting currency, the exit tax to occur despite the

the provisions of Chapter 23. the income tax Act (1999:1229).



Valuation of receivables and liabilities in currencies other than the euro



section 11 instead of those provided for in chapter 14. section 8

the income tax Act (1999:1229), receivables, liabilities,

provisions and cash, in currencies other than the euro are valued at

the course at the end of the tax year. If there is a

futures contracts or any other similar hedging

for such an entry, the entry will be up to the value

motivated by the currency hedging provided that



-the same value used in the accounts, and



-valuation is in accordance with generally accepted accounting principles.



Representationsavdrag



section 12 of the deduction for lunch, dinner or supper in connection with such

representation referred to in Chapter 16. section 2 of the income tax act

(1999:1229) shall not exceed the amount of euros corresponding to

90 kronor per person plus VAT to the

part of this is not to be deducted in accordance with Chapter 8. VAT code

(1994:200) or refunded in accordance with Chapter 10. the same law. The

amount which can be deducted shall be calculated for each calendar year

based on the average exchange rate in november of the year prior to the

the calendar year.



Amended valuation of balance sheet items



section 13 If the tax agency does not accept the company's valuation of

stock, work in progress, assets, liabilities or provisions

the amount affects the taxable revenue

be adjusted for the difference between the rate at the

the end of the tax year and fiscal year average

Exchange rate. Lag (2003:730).



Change of accounting currency



section 14 when an enterprise changes its accounting currency, the company shall

as the value of the stock, work in progress, furniture,

Receivables, liabilities and provisions to raise the value of the nearest

previous fiscal year closing stock, work in progress,

inventories, receivables, liabilities and provisions recalculated

According to the price at the end of the tax year.



If the company proposes a deduction for depreciation of the equipment according to

Chapter 18. section 17 of the income tax Act (1999:1229), shall

the acquisition value of the equipment purchased during the

for the last three fiscal years or as many years as necessary

a correct calculation and that are still in

operations are translated according to the course of the year by the tax

output.



Value added tax



15 § in accounting for information on value added tax pursuant to

tax Procedure Act (2011:1244), recalculation of the

average exchange rate for the period covered by the report

refers to. Law (2011:1402).



Advertising tax



section 16 when reporting the data on advertising tax according to law

(1972:266) if the tax on advertisements and advertising, the recalculation

with the average exchange rate for the period

accounts cover.



Courses for conversion



section 17 for conversion under this law shall be the rates

set by the European central bank for each Swedish

banking day shall be used. If it has not been determined any course of

the date of the end of the tax year, the rate for the closest

previous Swedish banking day shall be used.



Transitional provisions



2000:46



This law shall enter into force on 1 March 2000 and applied first

time for the fiscal years starting on 1 January

2001 or later.



2011:1402



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



2. in the case of the tax return to be provided in accordance with the law

(2001:1227) on income tax returns and control tasks

applies to paragraph 4 of its older version.



3. in the case of the data on value added tax to be reported

According to the Russian tax authority Registration Act (1997:483) section 15 applies in its

older version.