SFS 2011:1369 Lag om ändring i lagen (1994:1744) om allmän pensionsavgift

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft16{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft18"><b>Lag<br/>om �ndring i lagen (1994:1744) om allm�n <br/>pensionsavgift;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 1 december 2011.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:418px;left:329px;white-space:nowrap" class="ft13">1 f�reskrivs att 5, 7 och 8 �� lagen (1994:1744)</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">om allm�n pensionsavgift</p> <p style="position:absolute;top:436px;left:321px;white-space:nowrap" class="ft13">2 ska ha f�ljande lydelse.</p> <p style="position:absolute;top:473px;left:172px;white-space:nowrap" class="ft14"><b>5 �</b></p> <p style="position:absolute;top:471px;left:190px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:473px;left:209px;white-space:nowrap" class="ft10">Avgiftsunderlaget ska f�r varje �r fastst�llas av Skatteverket i beslut</p> <p style="position:absolute;top:491px;left:172px;white-space:nowrap" class="ft10">om slutlig skatt.</p> <p style="position:absolute;top:526px;left:172px;white-space:nowrap" class="ft14"><b>7 �</b></p> <p style="position:absolute;top:524px;left:190px;white-space:nowrap" class="ft13">4</p> <p style="position:absolute;top:526px;left:209px;white-space:nowrap" class="ft10">Best�mmelser om f�rfarandet vid uttag av avgift enligt denna lag</p> <p style="position:absolute;top:544px;left:172px;white-space:nowrap" class="ft10">finns i skattef�rfarandelagen (2011:1244).</p> <p style="position:absolute;top:579px;left:172px;white-space:nowrap" class="ft14"><b>8 �</b></p> <p style="position:absolute;top:577px;left:190px;white-space:nowrap" class="ft13">5</p> <p style="position:absolute;top:579px;left:209px;white-space:nowrap" class="ft10">Vad som i skattebrottslagen (1971:69) f�reskrivs om skatt g�ller �ven</p> <p style="position:absolute;top:596px;left:172px;white-space:nowrap" class="ft10">i fr�ga om avgift som avses i denna lag.</p> <p style="position:absolute;top:633px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2012 och till�mpas p� inkomst som</p> <p style="position:absolute;top:650px;left:172px;white-space:nowrap" class="ft10">uppb�rs fr�n och med den 1 januari 2013.</p> <p style="position:absolute;top:686px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:721px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:739px;left:403px;white-space:nowrap" class="ft19">Peter Ljungqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:985px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2010/11:166, bet. 2011/12:SkU4, rskr. 2011/12:29.</p> <p style="position:absolute;top:998px;left:172px;white-space:nowrap" class="ft15">2 Senaste lydelse av lagens rubrik 1997:936.</p> <p style="position:absolute;top:1011px;left:172px;white-space:nowrap" class="ft15">3 Senaste lydelse 2003:712.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft15">4 Senaste lydelse 1997:936.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">5 Senaste lydelse 2003:546. �ndringen inneb�r att andra stycket upph�vs.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2011:1369</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 13 december 2011</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:564px;white-space:nowrap" class="ft20">Karnov Group Sweden AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2011</p> </div> </div> ;