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Law (1999:265) For A Special Tax Allowance And The Declaration Obligation For Natural Persons In Some Cases During 2000-2003 Assessments

Original Language Title: Lag (1999:265) om särskilt grundavdrag och deklarationsskyldighet för fysiska personer i vissa fall vid 2000-2003 års taxeringar

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1 section for those who have not had the income of active

trade or business or other income of service than national pensions

and pension supplements according to 2 or 2 b of the Act (1969:205) if

pension supplements or General supplementary pension which led

settlement of such pension contributions shall at 2000-2003

tax assessments 2 and 3 § apply instead of what is said about

the Declaration obligation in Chapter 2. 2 § 1 Act (2001:1227) on

income tax returns and control tasks. Law (2001:1241).



section 2 of the obligation to submit a tax return for 2000

annual taxation applies only if the pension earned in excess of

the following amounts:



a) married taxpayer: 134.82% of the price base amount

According to Chapter 1. section 6 of the Act (1962:381) on general insurance and



b) for taxable: 152.32% of the price base amount.



The amount in (b) of the first paragraph) is also true for the married taxpayer

as in any part of the year has a basic pension as unmarried.



In assessing the tax obligation under this

paragraph count a child pension and health contributions are not as

national pensions.



paragraph 3 of the obligation to submit a tax return to management for

2001-2003 annual assessments apply only if it is supported

the pension in excess of the following amounts:



a) married taxpayer: 139.69% of the price base amount

According to Chapter 1. section 6 of the Act (1962:381) on general insurance and



b) for taxable: 157.49% of the price base amount.



The amount in (b) of the first paragraph) is also true for the married taxpayer

as in any part of the year has a basic pension as unmarried.



In assessing the tax obligation under this

paragraph count a child pension and health contributions are not as

national pensions. Law (2001:841).



section 4 of the special allowance referred to in section 48 4 mom.

kommunalskatte Act (1928:370) shall at the 2000 and 2001

annual assessments instead of what is said in paragraph 1, second

paragraph 48 of the guidelines section of the law amount to the

amounts referred to in paragraph 2 and 3 respectively.



The reduction of the special allowance referred to in paragraph 1

fourth and fifth paragraphs of instructions to 48 §

kommunalskatte law shall, at the 2001 assessment be done with 66.5

percent.



§ 5 in the 2002 and the 2003 assessment, the Special

because the deduction under chapter 63. the income tax Act (1999:1229)

rather than what is said in chapter 63. section 8 of the Act shall be equal to the

amounts referred to in paragraph 3.



The reduction of the special allowance referred to in chapter 63. § 9

the income tax Act, at the 2002 and 2003 annual assessments are made

with 66.5%. Act (2000:791).



Transitional provisions



2000:1010



This law shall enter into force on 1 January 2001 and applied

for the first time at the 2002 assessment.



2001:841



This law shall enter into force on 1 January 2002 and applied

first time at the 2003 assessment.



2001:1241



This law shall enter into force on 1 January 2002 and applied

first time at the 2003 assessment.