SFS 2007:328 Lag om ändring i skattebetalningslagen (1997:483)

<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:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:676px;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:106px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:106px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i skattebetalningslagen (1997:483);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:106px;white-space:nowrap" class="ft11">utf�rdad den 31 maj 2007.</p> <p style="position:absolute;top:304px;left:121px;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:260px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:304px;left:264px;white-space:nowrap" class="ft11"> f�reskrivs att 18 kap. 7 � och 20 kap. 2 � skatte-</p> <p style="position:absolute;top:322px;left:106px;white-space:nowrap" class="ft11">betalningslagen (1997:483) skall ha f�ljande lydelse.</p> <p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:106px;white-space:nowrap" class="ft16"><b>18 kap.</b></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:106px;white-space:nowrap" class="ft18"><b>7 � </b></p> <p style="position:absolute;top:10px;left:54px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:139px;white-space:nowrap" class="ft11">En �terbetalning enligt 13 �� skall inte g�ras av belopp som </p> <p style="position:absolute;top:410px;left:121px;white-space:nowrap" class="ft114">1. understiger 100 kronor, <br/>2. kan antas komma att f�ras �ver till en annan stat med st�d av 5 �,<br/>3. beh�vs f�r betalning av en skatteskuld efter beslut om ackord enligt la-</p> <p style="position:absolute;top:463px;left:106px;white-space:nowrap" class="ft11">gen (2007:324) om Skatteverkets hantering av vissa borgen�rsuppgifter,</p> <p style="position:absolute;top:481px;left:121px;white-space:nowrap" class="ft11">4. kan komma att beh�vas f�r betalning av s�dan annan skatt �n F-skatt</p> <p style="position:absolute;top:499px;left:106px;white-space:nowrap" class="ft11">och s�rskild A-skatt som har beslutats men �nnu inte skall ha betalats, </p> <p style="position:absolute;top:516px;left:121px;white-space:nowrap" class="ft11">5. kan komma att beh�vas f�r betalning av s�dan annan skatt �n F-skatt</p> <p style="position:absolute;top:534px;left:106px;white-space:nowrap" class="ft114">och s�rskild A-skatt som inte har beslutats men med fog kan antas komma<br/>att beslutas, eller </p> <p style="position:absolute;top:569px;left:121px;white-space:nowrap" class="ft11">6. enligt vad den skattskyldige har meddelat skall anv�ndas f�r betalning</p> <p style="position:absolute;top:587px;left:106px;white-space:nowrap" class="ft11">av framtida skatteskulder. </p> <p style="position:absolute;top:604px;left:121px;white-space:nowrap" class="ft11">Om det finns s�rskilda sk�l, f�r �ven belopp som understiger 100 kronor</p> <p style="position:absolute;top:622px;left:106px;white-space:nowrap" class="ft11">�terbetalas. </p> <p style="position:absolute;top:640px;left:121px;white-space:nowrap" class="ft11">Det finns best�mmelser som f�rhindrar �terbetalning ocks� i lagen</p> <p style="position:absolute;top:657px;left:106px;white-space:nowrap" class="ft11">(1985:146) om avr�kning vid �terbetalning av skatter och avgifter.</p> <p style="position:absolute;top:9px;left:59px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:702px;left:106px;white-space:nowrap" class="ft16"><b>20 kap.</b></p> <p style="position:absolute;top:10px;left:62px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:728px;left:106px;white-space:nowrap" class="ft18"><b>2 � </b></p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:728px;left:139px;white-space:nowrap" class="ft11">Indrivning f�r beg�ras �ven i andra fall �n som anges i 1 �, om det</p> <p style="position:absolute;top:746px;left:106px;white-space:nowrap" class="ft11">finns s�rskilda sk�l.</p> <p style="position:absolute;top:10px;left:69px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:782px;left:121px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2008.</p> <p style="position:absolute;top:817px;left:106px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:853px;left:106px;white-space:nowrap" class="ft11">MATS ODELL</p> <p style="position:absolute;top:870px;left:337px;white-space:nowrap" class="ft114">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:74px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:75px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft111">Prop. 2006/07:99, bet. 2006/07:SkU17, rskr. 2006/07:178.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft112"><b>SFS 2007:328</b></p> <p style="position:absolute;top:221px;left:568px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 13 juni 2007</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:87px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:520px;white-space:nowrap" class="ft21">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:552px;white-space:nowrap" class="ft21">Elanders, V�llingby 2007</p> </div> </div> ;