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.