section 1 the tax rate for the municipality's collection of municipal income tax and

the County collection of County taxes and the rate for

Jacks burial fee pursuant to Chapter 9. burial Act

(1990:1144) shall be determined in relation to those of the Swedish tax agency

estimated total taxable earned income in

decisions on final tax under Chapter 56. section 2 of the

tax Procedure Act (2011:1244) the year of tax and

the rates applicable shall be determined. The same applies at

determination of the rate of a trossamfunds collection of

fee referred to in the Act (1999:291) of fee for registered

faith communities.



If in accordance with Chapter 8. the second subparagraph of section 9 of the Municipal Act (1991:900)

any other tax or fee rate definitively determined than

the determined earlier, the new tax or

the rate, if possible, be determined by reference to the

total taxable earned income in the decisions

final tax under Chapter 56. section 2 of the tax procedure act of the year

tax or fee rate is to be determined. Law (2011:1300).



2 repealed by law (1979:1161).



3 §/expires U: 2016-01-01/

The Swedish tax agency no later than 8 March to municipalities and

counties account for the tax for the previous year

accrue to the municipality or County. Government Announces

the procedure for such recognition.



The Swedish tax agency no later than 10 september each year leave

municipalities and county councils, the estimated total

taxable earned income referred to in article 1, first

paragraph.



The Revenue Commissioners shall, in respect of contributions to faith communities provide

accounting and data corresponding to those specified in the first

and second subparagraphs to the Swedish Church and other registered

faith communities, which according to the law (1999:291) of fee to

registered religious community has been granted government assistance

in the charges. The Swedish tax authority shall submit the corresponding report

and information regarding funeral fee under

funeral law (1990:1144) to the Assembly, Church

community or municipality that is responsible for the

funeral business.



The Swedish tax authority shall submit the corresponding report to the municipalities

referred to in the first subparagraph in the case of real estate fee funds.

Later the same day, the tax agency to municipalities also provide

indication of the total real estate fees in French

According to the Swedish tax agency's recent decision on final tax under 56

Cape. section 2 of the tax Procedure Act (2011:1244). Law (2011:1300).



3 section/entry into force: 01/01/2016

The Swedish tax agency no later than 8 March to municipalities and county councils to account for the tax for the previous year due to the municipality or County. The Government announces the details of such a report.



The Swedish tax agency no later than 10 september each year leave municipalities and county councils, the estimated total taxable earnings as referred to in article 1, first subparagraph.



The Revenue Commissioners shall, in respect of contributions to faith communities leave accounting and data corresponding to those specified in the first and second subparagraphs to the Swedish Church and other registered religious communities, which according to the law (1999:291) of fee to a registered religious community has granted State assistance with bringing in charges. The Swedish tax authority shall submit the corresponding report and data concerning funeral fee under the funeral Act (1990:1144) to the Church, ecclesiastical community or municipality who is head of the funeral business. For the funeral activities carried out under the ownership of a church or religious community, however, the information referred to in the second subparagraph shall be submitted to, kammarkollegiet and shall relate to the estimated total taxable earnings in all the main men's management areas.



The Swedish tax authority shall submit the corresponding report to the municipalities referred to in the first subparagraph in the case of real estate fee funds.

Later the same day, the tax agency to municipalities also provide an indication of the total real estate fees in the municipality according to the tax agency's recent decision on final tax under Chapter 56. section 2 of the tax Procedure Act (2011:1244).

Team (2013:377).



3 a § When a municipality or a County Council has established

the budget, the Municipal Council and the County Board

immediately inform the tax office if the tax rate has

determined for the following year.



If the tax rate has not been established prior to the October monthly

output, the Board of Directors shall immediately inform the tax office if

Board of Directors ' proposal for the tax rate. Have a different tax rate

than the proposed fixed, the Board of Directors shall immediately

notify the Swedish tax authority if the absorption rate. If

the budget has not been established before the end of november,

shall, as soon as the tax rate for the provisional tax has

established, the tax agency is informed of the tax rate.



The provisions of the first and second paragraphs applies even

notification of the rate under the funeral Act

(1990:1144). Lag (2003:679).



3 (b) repealed by law (1999:298).



It is stated in paragraph 4 of this section, if the municipality and

municipal taxes are also applied in the case of counties and

County taxes and municipal burial fee funds. In

terms of settlement of a funeral fee funds, however, in

rather than the provisions of the sixth paragraph.



A municipality is entitled to during the year (fiscal year) by

the State levy provisional municipal taxes in an amount

that corresponds to the product of the total taxable

earned income in the municipality according to the tax agency's decision on the

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

(2011:1244) in relation to the municipal income tax (tax base)

the year before the tax year, the tax rate has been decided

for the tax year and the grossing-up factors according to third

the paragraph that has been established by september of the year preceding

the tax year. A municipality is also entitled to during the given year

(contribution year) by the State be remunerated real estate fee funds with

amount equivalent to what the municipality had the right to collect in

such drugs the previous year with adjustment for the difference

between the total real estate fees in the municipality according to the

The tax agency's decision on a final tax under Chapter 56. section 2 of the

tax procedure act of the year preceding contribution year and corresponding

total the second year before the contribution year.



By september of each year, the Government, or the authority

the Government, establish two enumeration elements that

to respond to the estimated percentage change in

the tax base in the Kingdom. One should refer to the change between

second and first year preceding the tax year. The other is directed to

the change between the year preceding the tax year and

the tax year. During the year in which the general election is held in september,

the Government may, however, change the already established

grossing-up factors. This shall be done not later than one week after

the Government delivered budget bill.



Before the tax agency paying municipal taxes and

real estate fee funds to municipalities, clearing and

addition to contributions made pursuant to section 19 of the Act (2004:773) if

municipal economic equalization, and section 6 of the Act (2008:342) about

balancing of costs of support and service to some

disabled guests. In addition, the settlement made pursuant to Chapter 62. 10

§ tax procedure law. The amount that appears to be paid

out with one-twelfth each month the third working day following the

on the 17th of the month, paying today that according to section 2 of the Act (1930:173) if

the calculation of statutory time is equated with public holiday does not

should be taken into account. Is the municipality's claim is not calculated at

utbetalningstillfällena in the months of January and February,

disbursements in these months is based on the same amount

payment in the month of december the previous year. When

special reasons causing it, however, the tax office order

that payment shall be based on a different amount. If any of the

the amount of the payment in the months of January, February and

March founded on not equal to one twelfth of the municipality

the claim, should the adjustment arising from this in terms of

the payout in april or, in the case of a major

amount allocated to payments in april, may and June

months.



A final statement by the municipal tax funds should be done when the decisions

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

the year after the tax year has been taken. In doing so, a municipality

which is not part of a county shall be treated as if it

constituted a County Council. The product of the taxable amount in accordance with

decisions on final tax and the tax rate has been decided

for the tax year are the final municipal tax funds. If

the sum of these exceeds the amount of the preliminary

municipal tax funds in accordance with the second subparagraph, the difference

be paid to municipalities with a uniform amount per

residents on november 1 of the year preceding the tax year. In the opposite

case, the difference shall be reimbursed by local governments with a uniform

amounts per citizen on november 1 of the year preceding the tax year.

Payment or reimbursement shall be made in January of the second year

After the tax year.



A final statement by the municipal funeral fee funds should be made

when decisions on final tax under Chapter 56. section 2 of the

tax procedure act during the year after the tax year has

been taken. The product of the taxable amount in accordance with the decisions on the

final tax and the rate of burial fee that

a decision has been made for the tax year are the final

funeral fee funds. If these exceed the preliminary

funeral fee funds pursuant to the second subparagraph, the difference

be paid to the municipality. In the opposite case, the difference

reimbursed by the municipality. Payment or refund,


made in January in the second year after the tax year.

Law (2011:1300).



4 a of/expires U: 2016-01-01/

A registered religious community as referred to in the Act (1999:291)

If the fee for registered religious communities are entitled to

by year (contribution year) by the State shall collect the fee referred to in

the Act with the amount equal to what would be payable on

the basis of the sum of the taxable

earned income for the contribution required in the faith community

According to the Swedish tax agency's decision on a final tax under Chapter 56.

section 2 of the tax Procedure Act (2011:1244) taken the year before

contribution year, calculated according to the rates that are

determined for the second year preceding contribution year.



Faith communities referred to in the first subparagraph shall be entitled to

in any given year by the State such as advances shall collect an amount

corresponds to the product of the rates that are

agreed for the year and the total taxable

earned income, which according to the tax agency's decision final

tax under Chapter 56. section 2 of the tax Procedure Act adopted

the previous year in terms of municipal income tax, has

imposed the fee required. The advance be counted against the

contributions which religious denomination has the right to be remunerated by the State on

the basis of the decisions on the final tax for the year after that, then

the advance in accordance with the provisions of the next paragraph

utanordnas.



Amount, as at the beginning of the year, trossamfundets

the claim with the State under this section, the tax agency

in the same year utanordna to the faith community with one-twelfth

per month the third working day after the 17th of the month,

taking everyday life which, according to section 2 of the Act (1930:173) on the calculation of

statutory time is equated with a public holiday will not be

be taken into account. Is trossamfundets claim is not calculated at

utbetalningstillfällena in the months of January and February,

at these times is paid the same amount that has been paid

in the month of december the previous year. When particular reasons

However, the tax authority may give rise to the order payment

to occur with different amount. If any of the amounts

paid in the months of January and February does not correspond to a

twelfth of trossamfundets claim, should the adjustment as

caused it to be done in terms of the amount, which is paid in

the month of March.



What has been said about the fee to a registered religious community

shall apply mutatis mutandis in the case of burial fee

under the funeral Act (1990:1144). It is said about

faith communities must instead apply the Assembly or

Church community who is principal of

funeral business. Law (2012:134).



4 a section/entry into force: 01/01/2016

A registered religious community as referred to in the Act (1999:291) of fee for registered religious communities are entitled to during the year (contribution year) by the State shall collect the fee provided for in the Act with the amount equal to what would be payable on the basis of the total taxable earned income for the contribution required in the faith community, according to the tax agency's decision on a final tax under Chapter 56.

section 2 of the tax Procedure Act (2011:1244) taken in the year preceding contribution year, calculated according to the rates determined for the second year preceding contribution year.



Faith communities referred to in the first subparagraph are entitled to in a given year by the State such as advances shall collect an amount equal to the product of the rates adopted for the year and the total of the taxable income, which according to the tax agency's decision on a final tax under Chapter 56. section 2 of the tax procedure law adopted the previous year in terms of municipal income tax is charged on the fee required. The advance be offset against the contributions which religious denomination has the right to be remunerated by the State on the basis of the decisions on the final tax for the year after that, then the advance under the provisions of the next paragraph utanordnas.



Amount, as at the start of a year is trossamfundets claim with the State under this section, the tax agency in the same year utanordna to the faith community with one-twelfth each month the third working day after the 17th of the month, with daily life as according to section 2 of the Act (1930:173) on the calculation of statutory time is equated with public holiday shall not be included. Is trossamfundets claim is not calculated at utbetalningstillfällena in the months of January and February, at these times is paid the same amount as was paid in the month of december the previous year. When special reasons causing it, the Revenue Commissioners, however, order that the payment will be done with the other amount. If any of the amounts that were paid out in the months of January and February is not equivalent to one twelfth of the trossamfundets claim, should the adjustment caused it to be done in terms of the amount, which is paid in the month of March.



What has been said about the fee to a registered religious community shall apply mutatis mutandis in the case of burial fee under the funeral Act (1990:1144). What is said about the religious community should, however, rather than apply the Church or ecclesial community which is the head of the funeral business. Each principal is entitled to receive the share of the total fee revenue corresponding to the principal's share of the total cost of the funeral business, according to the data on the proportion of kammarkollegiet has left. Team (2013:377).



section 5 Considers the tax agency because of remarks or otherwise

that the work announced decision under this Act become evident

inaccurate as a result of a clerical error, clerical error or other such

oversight, the agency issue a decision for correction.

Lag (2003:679).



section 6 of the tax agency's decision under this Act may be appealed to the

the Government. Lag (2003:679).



Transitional provisions



1985:534



This law shall enter into force on 1 July 1985. The new provisions of section 4 of the

(a) the first subparagraph of paragraph 4 shall apply for the first time in question

If the 1986 tax. Decisions will be announced after the end of the year 1987

regarding tax assessment to municipal income tax for previous years than 1986, the

be taken into account only if the change of taxable income exceeds

100 000 SEK.



1987:564



This law shall enter into force on 1 July 1987. Next to the 1 January 1988

However, the reference in paragraph 4 of the fifth paragraph of section 8 of the Act (1987:560)

If the tax equalization fee refer to section 8 of the Act (1985:533) if

Tax Equalization fee.



1988:493



This law shall enter into force on 1 July 1988. Next to the 1 January 1989

However, the reference in paragraph 1(1), refer to law (1979:362) about

tax equalization grants.



1990:353



This law shall enter into force on 1 January 1991. The provisions of paragraph 4 of the first

and third paragraphs as well as 4 a of the first and third subparagraphs shall apply from

on 1 January 1992.



1995:1519



This law shall enter into force on 1 January 1996. Older regulations

still apply in respect of the payment of municipal tax revenues for

in 1995 and previous years.



1997:514



This law shall enter into force on 1 november 1997 and applied from

in February 1998.



1999:298



1. this law shall enter into force on 1 July 1999 and shall apply

first time in respect of the tax or fee which relates to the

tax year 2000.



2. A settlement of the parish tax funds for

fiscal years 1998 and 1999 shall be made when the annual

inventory in the year following the tax year has ended. If

It advances a ward received for fiscal years

at the settlement is less than what the Assembly has the right to receive

According to paragraph 4 of its older version, the difference is paid

to the Congregation. In the opposite case, the difference is refunded

by the Assembly. The payment or reimbursement shall be made

during the second year after the tax year with one twelfth per

month.



1999:1238



This law shall enter into force on 1 January 2000 and shall apply

for the first time in the case of the 2002 assessment. The new

the provisions of paragraph 3, third subparagraph, and paragraph 4 (a)

However, applied from its entry into force.



2002:673



This law shall enter into force on 1 January 2003 and applied

for the first time in the case of municipal tax revenue for January 2003.



2003:679



1. this law shall enter into force on 1 January 2004.



2. Correction pursuant to § 5 of the tax jurisdiction decision shall, after

entry into force is made by the tax office.



3. Older rules in section 6, still apply for appeal

by decision given before the date of entry into force.



2003:888



This law shall enter into force on 1 March 2004 and apply the first

time in terms of municipal tax revenues for March 2004.



2007:1414



1. this law shall enter into force on 1 January 2008.



2. the provisions of paragraph 3 are applied the first time

in the case of the tax agency's accounting for real estate fee funds

conferred on municipalities 2008 and otherwise for

real estate fees for 2008. The provision in section 4, second subparagraph

the second sentence is applied for the first time for the year 2011.



2011:1300



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



2. Older provisions still apply for 2013 and earlier

the annual assessments.



3. when calculating the real estate fee means the fee year 2015

should the tax agency's decision pursuant to Chapter 4. section 2 of the tax law

(1990:324) for annual assessment shall be considered as decisions on final tax

According to chapter 56. section 2 of the tax Procedure Act (2011:1244).



4. Such advances as referred to in paragraph 4 (a), for the years

2013 and 2014 will be deducted pursuant to paragraph 4 (a)

its new version.



2013:377



1. this law shall enter into force on the 1 January 2016.



2. the provisions of paragraph 4 (a) in its new wording applied first


time in terms of burial fees and advance payments on these for the year 2017.