section 1 the Taxpayer natural person, who has lived in this country

throughout the fiscal year, when the 2001 tax law

the tax credit under section 2 of the taxable

earned income which constitutes such income by employment or

such income of other gainful employment as described in Chapter 2. the law

(1998:674) if income-based old-age pension.



In calculating income from employment shall be deducted for

costs that the worker has been at work in the

extent cost, decreased by the resulting

expenses, exceeds one thousand dollars.



When calculating the income referred to in the first subparagraph shall

income from employment and income from other employment was

in order to be rounded to the next lower hundred crowns.



section 2 of the tax reduction amounts to SEK 1 320 when

earned income under section amounts to not more than 135 000 SEK.

If income exceeds SEK 135 000 shall be reduced

tax reduction with 1.2% of the excess

income. Tax reduction may not exceed an amount

equivalent whether earnings under section multiplied

with the municipal tax rate or charged municipal

income tax.



section 3 of Taxable natural person, who has lived in this country

only during a part of the tax year, have the right to

tax credit of one-twelfth of the tax credit as

would have had been credited to him if he was residing in the country

throughout the fiscal year, for each calendar month or part

Hence, during which he resided in this country. Otherwise

terms of sections 1 and 2 apply mutatis mutandis.



The death of the taxpayer during the tax year shall

the provisions of § 53 3. kommunalskatte of the first paragraph of the law

(1928:370) on assessment of the estate shall apply mutatis mutandis

in the calculation of the tax credit.



section 4 in respect of the tax credit under this law apply as

that applies in the case of such tax credit referred to in Chapter 11.

section 11 of the Russian tax authority Registration Act (1997:483) unless otherwise

prescribed in this law.



Tax credit under this Act credited the

taxpayer before other tax credit.



paragraph 5 of the Tax tables shall, except as shown in Chapter 8.

Russian tax authority Registration Act (1997:483), is based on the

taxpayer is entitled to a tax credit under this Act.



section 6, for the purposes of calculating F-tax pursuant to Chapter 6.

Russian tax authority Registration Act (1997:483) shall, where possible, take into account

the tax credit under this Act.