SFS 2007:1399 Lag om ändring i taxeringslagen (1990:324)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:15px;font-family:Times;color:#000000;} .ft26{font-size:14px;font-family:Times;color:#000000;} .ft27{font-size:7px;font-family:Times;color:#000000;} .ft28{font-size:13px;font-family:Times;color:#000000;} .ft29{font-size:12px;font-family:Times;color:#000000;} .ft210{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:8px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i taxeringslagen (1990:324);</b></p> <p style="position:absolute;top:11px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 18 december 2007.</p> <p style="position:absolute;top:305px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:303px;left:254px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:11px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:305px;left:258px;white-space:nowrap" class="ft11"> f�reskrivs att 1 kap. 1, 2 och 3 ��, 4 kap. 16 �</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">samt 5 kap. 4 � taxeringslagen (1990:324) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:98px;white-space:nowrap" class="ft16"><b>1 kap.</b></p> <p style="position:absolute;top:11px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:98px;white-space:nowrap" class="ft18"><b>1 �</b></p> <p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:391px;left:116px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:11px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:120px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:11px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:135px;white-space:nowrap" class="ft11">Denna lag g�ller vid fastst�llelse av underlaget f�r att ta ut skatt eller</p> <p style="position:absolute;top:411px;left:98px;white-space:nowrap" class="ft11">avgift (taxering) enligt</p> <p style="position:absolute;top:428px;left:112px;white-space:nowrap" class="ft114">1. inkomstskattelagen (1999:1229),<br/>2. lagen (1984:1052) om statlig fastighetsskatt,<br/>3. lagen (1990:661) om avkastningsskatt p� pensionsmedel i fall som av-</p> <p style="position:absolute;top:481px;left:98px;white-space:nowrap" class="ft11">ses i 2 � f�rsta stycket 15, 7 och 8 n�mnda lag,</p> <p style="position:absolute;top:499px;left:112px;white-space:nowrap" class="ft114">4. lagen (1991:687) om s�rskild l�neskatt p� pensionskostnader,<br/>5. lagen (2007:1398) om kommunal fastighetsavgift,<br/>6. lagen (1994:1744) om allm�n pensionsavgift.<br/>Lagen g�ller �ven vid handl�ggning av �renden om s�rskilda avgifter</p> <p style="position:absolute;top:569px;left:98px;white-space:nowrap" class="ft11">(skattetill�gg och f�rseningsavgift) om inte annat f�ljer av 5 kap.</p> <p style="position:absolute;top:587px;left:112px;white-space:nowrap" class="ft11">Lagen inneh�ller best�mmelser som ska g�lla vid handl�ggning av m�l</p> <p style="position:absolute;top:605px;left:98px;white-space:nowrap" class="ft11">om taxering och s�rskilda avgifter i allm�n f�rvaltningsdomstol.</p> <p style="position:absolute;top:622px;left:112px;white-space:nowrap" class="ft11">Att best�mmelserna i denna lag g�ller �ven i fr�ga om f�rfarandet f�r fast-</p> <p style="position:absolute;top:640px;left:98px;white-space:nowrap" class="ft114">st�llelse av merv�rdesskatt i vissa fall framg�r av 10 kap. 31 � skattebetal-<br/>ningslagen (1997:483).</p> <p style="position:absolute;top:11px;left:65px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:693px;left:98px;white-space:nowrap" class="ft18"><b>2 �</b></p> <p style="position:absolute;top:15px;left:68px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:691px;left:116px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:11px;left:71px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:693px;left:120px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:11px;left:74px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:693px;left:135px;white-space:nowrap" class="ft11">Vad som s�gs i denna lag om skatt och skattskyldig g�ller �ven avgift</p> <p style="position:absolute;top:711px;left:98px;white-space:nowrap" class="ft114">och avgiftsskyldig enligt lagen (1994:1744) om allm�n pensionsavgift och<br/>lagen (2007:1398) om kommunal fastighetsavgift.</p> <p style="position:absolute;top:11px;left:78px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:764px;left:98px;white-space:nowrap" class="ft18"><b>3 �</b></p> <p style="position:absolute;top:15px;left:81px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:762px;left:116px;white-space:nowrap" class="ft15">4</p> <p style="position:absolute;top:11px;left:84px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:764px;left:120px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:11px;left:87px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:764px;left:135px;white-space:nowrap" class="ft11">Termer och uttryck som anv�nds i denna lag har samma betydelse och</p> <p style="position:absolute;top:781px;left:98px;white-space:nowrap" class="ft11">till�mpningsomr�den som i inkomstskattelagen (1999:1229).</p> <p style="position:absolute;top:799px;left:112px;white-space:nowrap" class="ft11">Best�mmelserna om juridiska personer ska dock till�mpas ocks� p� han-</p> <p style="position:absolute;top:817px;left:98px;white-space:nowrap" class="ft11">delsbolag och d�dsbon.</p> <p style="position:absolute;top:834px;left:112px;white-space:nowrap" class="ft11">Med kommun likst�lls i denna lag landsting och annan menighet som har</p> <p style="position:absolute;top:852px;left:98px;white-space:nowrap" class="ft11">beskattningsr�tt.</p> <p style="position:absolute;top:16px;left:92px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:902px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:12px;left:93px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:903px;left:105px;white-space:nowrap" class="ft111">Prop. 2007/08:26 och 2007/08:27, bet. 2007/08:SkU15, rskr. 2007/08:92.</p> <p style="position:absolute;top:16px;left:98px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:915px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:12px;left:99px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2005:1174.</p> <p style="position:absolute;top:16px;left:102px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:12px;left:104px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 1997:947.</p> <p style="position:absolute;top:16px;left:108px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">4</p> <p style="position:absolute;top:12px;left:110px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 1999:1261.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2007:1399</b></p> <p style="position:absolute;top:222px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 28 december 2007</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;left:120px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:10px;left:125px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2007:1399</b></p> <p style="position:absolute;top:15px;left:128px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:963px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:973px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2007</p> <p style="position:absolute;top:10px;left:131px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:203px;white-space:nowrap" class="ft22"><b>4 kap.</b></p> <p style="position:absolute;top:11px;left:135px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:97px;left:203px;white-space:nowrap" class="ft26"><b>16 �</b></p> <p style="position:absolute;top:15px;left:138px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:96px;left:228px;white-space:nowrap" class="ft24">5</p> <p style="position:absolute;top:11px;left:141px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:97px;left:232px;white-space:nowrap" class="ft26"><b> </b></p> <p style="position:absolute;top:11px;left:144px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:97px;left:247px;white-space:nowrap" class="ft21">Eftertaxering f�r ske om den skattskyldige</p> <p style="position:absolute;top:115px;left:217px;white-space:nowrap" class="ft21">1. i sj�lvdeklaration eller p� annat s�tt under f�rfarandet l�mnat oriktig</p> <p style="position:absolute;top:133px;left:203px;white-space:nowrap" class="ft21">uppgift till ledning f�r taxeringen,</p> <p style="position:absolute;top:150px;left:217px;white-space:nowrap" class="ft210">2. l�mnat oriktig uppgift i m�l om taxering eller<br/>3. underl�tit att l�mna sj�lvdeklaration, uppgift eller infordrad upplysning</p> <p style="position:absolute;top:186px;left:203px;white-space:nowrap" class="ft21">trots att han �r uppgiftspliktig</p> <p style="position:absolute;top:203px;left:217px;white-space:nowrap" class="ft21">och den oriktiga uppgiften eller underl�tenheten medf�rt att ett taxe-</p> <p style="position:absolute;top:221px;left:203px;white-space:nowrap" class="ft210">ringsbeslut som avser den skattskyldige eller hans make blivit felaktigt eller<br/>inte fattats.</p> <p style="position:absolute;top:256px;left:217px;white-space:nowrap" class="ft21">Vad som avses med oriktig uppgift framg�r av 5 kap. 1 � andra stycket.</p> <p style="position:absolute;top:10px;left:149px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:301px;left:203px;white-space:nowrap" class="ft22"><b>5 kap.</b></p> <p style="position:absolute;top:11px;left:152px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:327px;left:203px;white-space:nowrap" class="ft26"><b>4 �</b></p> <p style="position:absolute;top:15px;left:156px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:325px;left:221px;white-space:nowrap" class="ft24">6</p> <p style="position:absolute;top:11px;left:158px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:327px;left:225px;white-space:nowrap" class="ft26"><b> </b></p> <p style="position:absolute;top:11px;left:162px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:327px;left:240px;white-space:nowrap" class="ft21">Om en oriktig uppgift har l�mnats �r skattetill�gget fyrtio procent av</p> <p style="position:absolute;top:345px;left:203px;white-space:nowrap" class="ft210">s�dan skatt som avses i 1 kap. 1 � f�rsta stycket 15 och som, ifall den orik-<br/>tiga uppgiften hade godtagits, inte skulle ha p�f�rts den skattskyldige eller<br/>hans make. I fr�ga om merv�rdesskatt �r skattetill�gget tjugo procent av den<br/>skatt som felaktigt skulle ha tillgodor�knats den skattskyldige.</p> <p style="position:absolute;top:415px;left:217px;white-space:nowrap" class="ft21">Skattetill�gget ska ber�knas efter tio procent eller, i fr�ga om merv�rdes-</p> <p style="position:absolute;top:433px;left:203px;white-space:nowrap" class="ft210">skatt, fem procent n�r den oriktiga uppgiften har r�ttats eller hade kunnat<br/>r�ttas med ledning av kontrollmaterial som normalt �r tillg�ngligt f�r Skatte-<br/>verket och som har varit tillg�ngligt f�r verket f�re utg�ngen av november<br/>taxerings�ret.</p> <p style="position:absolute;top:503px;left:217px;white-space:nowrap" class="ft21">Om den oriktiga uppgiften best�r i att ett belopp h�nf�rts eller kan antas</p> <p style="position:absolute;top:521px;left:203px;white-space:nowrap" class="ft210">komma att h�nf�ras till fel taxerings�r eller fel redovisningsperiod, ska skat-<br/>tetill�gget ber�knas efter tio procent eller, i fr�ga om merv�rdesskatt, fem<br/>procent.</p> <p style="position:absolute;top:11px;left:165px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:593px;left:217px;white-space:nowrap" class="ft210">1. Denna lag tr�der i kraft den 1 januari 2008.<br/>2. De nya best�mmelserna i 1 kap. 1 � f�rsta stycket 5 och 2 � till�mpas</p> <p style="position:absolute;top:628px;left:203px;white-space:nowrap" class="ft210">f�rsta g�ngen vid 2009 �rs taxering. �ldre best�mmelser g�ller fortfarande<br/>vid 2008 och tidigare �rs taxeringar.</p> <p style="position:absolute;top:663px;left:217px;white-space:nowrap" class="ft21">3. I �vrigt till�mpas de nya best�mmelserna f�rsta g�ngen vid 2008 �rs</p> <p style="position:absolute;top:681px;left:203px;white-space:nowrap" class="ft210">taxering. �ldre best�mmelser g�ller fortfarande vid 2007 och tidigare �rs<br/>taxeringar.</p> <p style="position:absolute;top:734px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:769px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:787px;left:433px;white-space:nowrap" class="ft210">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:170px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:925px;left:203px;white-space:nowrap" class="ft27">5</p> <p style="position:absolute;top:12px;left:171px;white-space:nowrap" class="ft28"> </p> <p style="position:absolute;top:926px;left:210px;white-space:nowrap" class="ft29">Senaste lydelse 2003:211.</p> <p style="position:absolute;top:16px;left:176px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:938px;left:203px;white-space:nowrap" class="ft27">6</p> <p style="position:absolute;top:12px;left:177px;white-space:nowrap" class="ft28"> </p> <p style="position:absolute;top:939px;left:210px;white-space:nowrap" class="ft29">Senaste lydelse 2004:129.</p> </div> </div> ;