SFS 1999:1304 Lag om ändring i bokföringslagen (1999:1078)

<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:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:922px;left:655px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-17px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-12px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i bokf�ringslagen (1999:1078);</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:248px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 16 december 1999.</p> <p style="position:absolute;top:284px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:282px;left:242px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:284px;left:246px;white-space:nowrap" class="ft11"> f�reskrivs att 2 kap. 6 � och 3 kap. 1 � bokf�-</p> <p style="position:absolute;top:301px;left:85px;white-space:nowrap" class="ft11">ringslagen (1999:1078) skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-10px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:346px;left:85px;white-space:nowrap" class="ft16"><b>2 kap.</b></p> <p style="position:absolute;top:-9px;left:30px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:372px;left:85px;white-space:nowrap" class="ft18"><b>6 �</b></p> <p style="position:absolute;top:-9px;left:33px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:372px;left:118px;white-space:nowrap" class="ft11">En fysisk person som bedriver n�ringsverksamhet �r bokf�ringsskyldig</p> <p style="position:absolute;top:390px;left:85px;white-space:nowrap" class="ft11">f�r denna.</p> <p style="position:absolute;top:407px;left:100px;white-space:nowrap" class="ft11">Vid till�mpningen av f�rsta stycket skall uthyrning av en s�dan privatbo-</p> <p style="position:absolute;top:425px;left:85px;white-space:nowrap" class="ft114">stadsfastighet som avses i 2 kap. 13 � inkomstskattelagen (1999:1229) inte<br/>anses som n�ringsverksamhet. �gande eller brukande av en s�dan n�rings-<br/>fastighet som avses i 2 kap. 14 � n�mnda lag skall alltid anses som n�rings-<br/>verksamhet.</p> <p style="position:absolute;top:-10px;left:38px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:523px;left:85px;white-space:nowrap" class="ft16"><b>3 kap.</b></p> <p style="position:absolute;top:-9px;left:41px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:548px;left:85px;white-space:nowrap" class="ft18"><b>1 �</b></p> <p style="position:absolute;top:-9px;left:45px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:548px;left:118px;white-space:nowrap" class="ft11">Ett r�kenskaps�r skall omfatta tolv m�nader. </p> <p style="position:absolute;top:566px;left:100px;white-space:nowrap" class="ft11">Fysiska personer, handelsbolag d�r en fysisk person skall beskattas f�r</p> <p style="position:absolute;top:584px;left:85px;white-space:nowrap" class="ft114">hela eller en del av bolagets inkomst och s�dana samf�llighetsf�rvaltande ju-<br/>ridiska personer som avses i 6 kap. 6 � andra stycket inkomstskattelagen<br/>(1999:1229) skall ha kalender�ret som r�kenskaps�r.</p> <p style="position:absolute;top:637px;left:100px;white-space:nowrap" class="ft11">Andra f�retag f�r till�mpa annat r�kenskaps�r �n kalender�r (brutet r�ken-</p> <p style="position:absolute;top:654px;left:85px;white-space:nowrap" class="ft114">skaps�r). Brutet r�kenskaps�r skall omfatta tiden den 1 majden 30 april,<br/>den 1 juliden 30 juni eller den 1 septemberden 31 augusti.</p> <p style="position:absolute;top:-9px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:708px;left:100px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2001 och till�mpas p� r�kenskaps�r</p> <p style="position:absolute;top:726px;left:85px;white-space:nowrap" class="ft11">som avslutas efter utg�ngen av �r 2000.</p> <p style="position:absolute;top:761px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:797px;left:85px;white-space:nowrap" class="ft11">LENA HJELM-WALL�N</p> <p style="position:absolute;top:814px;left:316px;white-space:nowrap" class="ft114">Sten Andersson<br/>(Justitiedepartementet)</p> <p style="position:absolute;top:-4px;left:53px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:-8px;left:54px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft111">Prop. 1999/2000:2, bet. 1999/2000:SkU2, rskr. 1999/2000:117.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft112"><b>SFS 1999:1304</b></p> <p style="position:absolute;top:201px;left:547px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 27 december 1999</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-5px;left:66px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft21">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:952px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 1999</p> </div> </div> ;