SFS 2007:595 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: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: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 14 juni 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:269px;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:273px;white-space:nowrap" class="ft11"> f�reskrivs att 1 kap. 2 �, 21 kap. 5 � samt</p> <p style="position:absolute;top:322px;left:106px;white-space:nowrap" class="ft114">22 kap. 4 och 11 �� skattebetalningslagen (1997:483) skall ha f�ljande ly-<br/>delse.</p> <p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:384px;left:106px;white-space:nowrap" class="ft16"><b>1 kap.</b></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:410px;left:106px;white-space:nowrap" class="ft18"><b>2 �</b></p> <p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:408px;left:124px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:410px;left:129px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:410px;left:143px;white-space:nowrap" class="ft11">Lagen g�ller vid best�mmande, debitering och betalning av</p> <p style="position:absolute;top:428px;left:121px;white-space:nowrap" class="ft11">1. skattetill�gg och f�rseningsavgift i fr�ga om s�dan skatt eller avgift</p> <p style="position:absolute;top:446px;left:106px;white-space:nowrap" class="ft11">som avses i 1 �,</p> <p style="position:absolute;top:463px;left:121px;white-space:nowrap" class="ft114">2. f�rseningsavgift enligt fastighetstaxeringslagen (1979:1152),<br/>3. kontrollavgift enligt 15 kap. 9 �,<br/>4. kontrollavgift enligt lagen (1998:514) om s�rskild skattekontroll av</p> <p style="position:absolute;top:516px;left:106px;white-space:nowrap" class="ft11">torg- och marknadshandel m.m.,</p> <p style="position:absolute;top:534px;left:121px;white-space:nowrap" class="ft11">5. kontrollavgift enligt lagen (2006:575) om s�rskild skattekontroll i vissa</p> <p style="position:absolute;top:551px;left:106px;white-space:nowrap" class="ft11">branscher,</p> <p style="position:absolute;top:569px;left:121px;white-space:nowrap" class="ft114">6. kontrollavgift enligt lagen (2007:592) om kassaregister m.m., och<br/>7. r�nta p� skatt eller avgift som avses i 1 och 1 a �� samt p� skattetill�gg</p> <p style="position:absolute;top:604px;left:106px;white-space:nowrap" class="ft11">och avgift som avses i 16.</p> <p style="position:absolute;top:9px;left:65px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:649px;left:106px;white-space:nowrap" class="ft16"><b>21 kap.</b></p> <p style="position:absolute;top:10px;left:68px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:675px;left:106px;white-space:nowrap" class="ft18"><b>5 �</b></p> <p style="position:absolute;top:15px;left:72px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:673px;left:124px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:74px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:675px;left:129px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:10px;left:78px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:675px;left:143px;white-space:nowrap" class="ft11">En beg�ran om ompr�vning skall ha kommit in till Skatteverket inom</p> <p style="position:absolute;top:693px;left:106px;white-space:nowrap" class="ft11">tv� m�nader fr�n den dag d� s�kanden fick del av beslutet, om det g�ller</p> <p style="position:absolute;top:710px;left:121px;white-space:nowrap" class="ft114">1. prelimin�r taxering,<br/>2. s�ttet att ta ut prelimin�r skatt,<br/>3. debitering eller �ndring av prelimin�r skatt,<br/>4. verkst�llande av skatteavdrag,<br/>5. anst�nd med redovisning eller inbetalning av skatt,<br/>6. kostnadsavdrag vid ber�kning av skatteavdrag och arbetsgivaravgifter,<br/>7. s�rskild redovisning av arbetsgivaravgifter enligt 10 kap. 12 �, <br/>8. kontrollavgift enligt lagen (2006:575) om s�rskild skattekontroll i vissa</p> <p style="position:absolute;top:852px;left:106px;white-space:nowrap" class="ft11">branscher, eller</p> <p style="position:absolute;top:869px;left:121px;white-space:nowrap" class="ft11">9. kontrollavgift enligt lagen (2007:592) om kassaregister m.m.</p> <p style="position:absolute;top:16px;left:81px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:914px;left:106px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:83px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:916px;left:114px;white-space:nowrap" class="ft111">Prop. 2006/07:105, bet. 2006/07:SkU18, rskr. 2006/07:182.</p> <p style="position:absolute;top:16px;left:87px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:106px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:11px;left:89px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:114px;white-space:nowrap" class="ft111">Senaste lydelse 2006:579.</p> <p style="position:absolute;top:16px;left:92px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:11px;left:93px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft111">Senaste lydelse 2006:579.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft112"><b>SFS 2007:595</b></p> <p style="position:absolute;top:221px;left:568px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 27 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:10px;left:105px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:58px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:110px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:59px;white-space:nowrap" class="ft22"><b>SFS 2007:595</b></p> <p style="position:absolute;top:15px;left:113px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:519px;white-space:nowrap" class="ft24">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:552px;white-space:nowrap" class="ft24">Elanders, V�llingby 2007</p> <p style="position:absolute;top:9px;left:116px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:71px;left:194px;white-space:nowrap" class="ft22"><b>22 kap.</b></p> <p style="position:absolute;top:10px;left:120px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:97px;left:194px;white-space:nowrap" class="ft26"><b>4 �</b></p> <p style="position:absolute;top:15px;left:123px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:95px;left:212px;white-space:nowrap" class="ft24">4</p> <p style="position:absolute;top:10px;left:126px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:97px;left:217px;white-space:nowrap" class="ft26"><b> </b></p> <p style="position:absolute;top:10px;left:129px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:97px;left:231px;white-space:nowrap" class="ft21">Ett �verklagande skall ha kommit in inom tv� m�nader fr�n den dag</p> <p style="position:absolute;top:115px;left:194px;white-space:nowrap" class="ft21">d� klaganden fick del av beslutet, om det g�ller </p> <p style="position:absolute;top:132px;left:209px;white-space:nowrap" class="ft210">1. prelimin�r taxering,<br/>2. s�ttet att ta ut prelimin�r skatt,<br/>3. debitering eller �ndring av prelimin�r skatt,<br/>4. verkst�llande av skatteavdrag,<br/>5. anst�nd med redovisning eller inbetalning av skatt,<br/>6. kostnadsavdrag vid ber�kning av skatteavdrag och arbetsgivaravgifter,<br/>7. s�rskild redovisning av arbetsgivaravgifter enligt 10 kap. 12 �,<br/>8. �terbetalning av merv�rdesskatt eller punktskatt enligt 18 kap. 4 b �, <br/>9. kontrollavgift enligt lagen (2006:575) om s�rskild skattekontroll i vissa</p> <p style="position:absolute;top:291px;left:194px;white-space:nowrap" class="ft21">branscher, eller</p> <p style="position:absolute;top:309px;left:209px;white-space:nowrap" class="ft21">10. kontrollavgift enligt lagen (2007:592) om kassaregister m.m.</p> <p style="position:absolute;top:10px;left:134px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:344px;left:194px;white-space:nowrap" class="ft26"><b>11 �</b></p> <p style="position:absolute;top:15px;left:137px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:342px;left:220px;white-space:nowrap" class="ft24">5</p> <p style="position:absolute;top:10px;left:140px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:344px;left:224px;white-space:nowrap" class="ft26"><b> </b></p> <p style="position:absolute;top:10px;left:143px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:344px;left:238px;white-space:nowrap" class="ft21">�verklagande av beslut av l�nsr�tten i fr�ga om</p> <p style="position:absolute;top:362px;left:209px;white-space:nowrap" class="ft210">1. prelimin�r taxering,<br/>2. s�ttet att ta ut prelimin�r skatt,<br/>3. debitering eller �ndring av prelimin�r skatt,<br/>4. verkst�llande av skatteavdrag,<br/>5. anst�nd med redovisning eller inbetalning av skatt,<br/>6. befrielse fr�n r�nta enligt 19 kap. 11 �,<br/>7. �verf�ring av skatt till en annan stat,<br/>8. beslut enligt lagen (1998:514) om s�rskild skattekontroll av torg- och</p> <p style="position:absolute;top:503px;left:194px;white-space:nowrap" class="ft21">marknadshandel m.m., </p> <p style="position:absolute;top:521px;left:209px;white-space:nowrap" class="ft21">9. kontrollavgift enligt lagen (2006:575) om s�rskild skattekontroll i vissa</p> <p style="position:absolute;top:538px;left:194px;white-space:nowrap" class="ft21">branscher, samt</p> <p style="position:absolute;top:556px;left:209px;white-space:nowrap" class="ft210">10. kontrollavgift enligt lagen (2007:592) om kassaregister m.m.,<br/>f�r pr�vas av kammarr�tten endast om den har meddelat pr�vningstill-</p> <p style="position:absolute;top:591px;left:194px;white-space:nowrap" class="ft21">st�nd.</p> <p style="position:absolute;top:10px;left:147px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:628px;left:209px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 januari 2010.</p> <p style="position:absolute;top:663px;left:194px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:698px;left:194px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:716px;left:425px;white-space:nowrap" class="ft210">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:152px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:924px;left:194px;white-space:nowrap" class="ft27">4</p> <p style="position:absolute;top:11px;left:153px;white-space:nowrap" class="ft28"> </p> <p style="position:absolute;top:926px;left:202px;white-space:nowrap" class="ft29">Senaste lydelse 2006:579.</p> <p style="position:absolute;top:16px;left:158px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:937px;left:194px;white-space:nowrap" class="ft27">5</p> <p style="position:absolute;top:11px;left:159px;white-space:nowrap" class="ft28"> </p> <p style="position:absolute;top:939px;left:202px;white-space:nowrap" class="ft29">Senaste lydelse 2006:579.</p> </div> </div> ;