SFS 2008:172 Förordning om ändring i förordningen (1984:406) om stämpelskatt vid inskrivningsmyndigheter

<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:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:15px;font-family:Times;color:#000000;} .ft19{font-size:14px;font-family:Times;color:#000000;} .ft110{font-size:7px;font-family:Times;color:#000000;} .ft111{font-size:13px;font-family:Times;color:#000000;} .ft112{font-size:12px;font-family:Times;color:#000000;} .ft113{font-size:17px;font-family:Times;color:#000000;} .ft114{font-size:10px;font-family:Times;color:#000000;} .ft115{font-size:10px;font-family:Times;color:#000000;} .ft116{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft117{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft118{font-size:12px;line-height:12px;font-family:Times;color:#000000;} .ft119{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: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:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft116"><b>F�rordning<br/>om �ndring i f�rordningen (1984:406) om <br/>st�mpelskatt vid inskrivningsmyndigheter;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:288px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 10 april 2008.</p> <p style="position:absolute;top:324px;left:112px;white-space:nowrap" class="ft11">Regeringen f�reskriver i fr�ga om f�rordningen (1984:406) om st�mpel-</p> <p style="position:absolute;top:341px;left:98px;white-space:nowrap" class="ft11">skatt vid inskrivningsmyndigheter</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:339px;left:296px;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:341px;left:300px;white-space:nowrap" class="ft11"> </p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:359px;left:112px;white-space:nowrap" class="ft17"><i>dels </i></p> <p style="position:absolute;top:10px;left:50px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:359px;left:139px;white-space:nowrap" class="ft11">att 15 � ska upph�ra att g�lla, </p> <p style="position:absolute;top:10px;left:54px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:376px;left:112px;white-space:nowrap" class="ft17"><i>dels </i></p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:377px;left:139px;white-space:nowrap" class="ft11">att rubriken n�rmast f�re tidigare 15 � ska lyda Avskrivning, </p> <p style="position:absolute;top:10px;left:62px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:394px;left:112px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:10px;left:65px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:394px;left:136px;white-space:nowrap" class="ft11"> att i 16, 19 och 20 �� ordet Domstolsverket ska bytas ut mot Lant-</p> <p style="position:absolute;top:412px;left:98px;white-space:nowrap" class="ft11">m�teriverket, </p> <p style="position:absolute;top:10px;left:69px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:429px;left:112px;white-space:nowrap" class="ft17"><i>dels </i></p> <p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:430px;left:139px;white-space:nowrap" class="ft11">att 5, 8, 9, 10 och 17 �� ska ha f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:77px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:465px;left:98px;white-space:nowrap" class="ft19"><b>5 �</b></p> <p style="position:absolute;top:15px;left:80px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:463px;left:116px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:83px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:465px;left:120px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:10px;left:86px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:465px;left:135px;white-space:nowrap" class="ft11">I dagboken �ver inskrivnings�renden antecknas det v�rde som ligger</p> <p style="position:absolute;top:482px;left:98px;white-space:nowrap" class="ft117">till grund f�r fastst�llande av st�mpelskatten och den fastst�llda skattens be-<br/>lopp. </p> <p style="position:absolute;top:518px;left:112px;white-space:nowrap" class="ft11">Om en inskrivningsmyndighet efter ompr�vning fastst�ller skatten till ett</p> <p style="position:absolute;top:535px;left:98px;white-space:nowrap" class="ft11">annat belopp, antecknas detta i dagboken.</p> <p style="position:absolute;top:553px;left:112px;white-space:nowrap" class="ft11">Om en inskrivningsmyndighets beslut i ett skatte�rende �verklagas, an-</p> <p style="position:absolute;top:571px;left:98px;white-space:nowrap" class="ft117">tecknas i dagboken den dag d� �verklagandet kommer in. Fastst�ller en<br/>domstol skatten till ett annat belopp �n inskrivningsmyndigheten, antecknas<br/>detta i dagboken. </p> <p style="position:absolute;top:10px;left:90px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:641px;left:98px;white-space:nowrap" class="ft19"><b>8 �</b></p> <p style="position:absolute;top:15px;left:93px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:640px;left:116px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:96px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:641px;left:120px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:10px;left:99px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:641px;left:135px;white-space:nowrap" class="ft11">Betalas inte fastst�lld skatt inom tre veckor fr�n den dag d� expedition</p> <p style="position:absolute;top:659px;left:98px;white-space:nowrap" class="ft117">i �rendet har tillhandah�llits, ska den skattskyldige skriftligen erinras om be-<br/>talningsskyldigheten och den tid inom vilken betalning ska ske. </p> <p style="position:absolute;top:694px;left:112px;white-space:nowrap" class="ft11">Om en inskrivningsmyndighet efter ompr�vning eller en domstol efter</p> <p style="position:absolute;top:712px;left:98px;white-space:nowrap" class="ft117">�verklagande fastst�ller skatt till h�gre belopp �n som tidigare har ber�knats,<br/>ska inskrivningsmyndigheten eller domstolen genast underr�tta den skatt-<br/>skyldige om den tid inom vilken den tillkommande skatten ska betalas och i<br/>vilken ordning detta ska ske. <br/> </p> <p style="position:absolute;top:16px;left:104px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:863px;left:98px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:11px;left:105px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:865px;left:105px;white-space:nowrap" class="ft112">Senaste lydelse av </p> <p style="position:absolute;top:877px;left:98px;white-space:nowrap" class="ft118">15 � 2001:346<br/>16 � 2004:564<br/>19 � 2005:158<br/>20 � 2005:158.</p> <p style="position:absolute;top:16px;left:110px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:11px;left:111px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft112">Senaste lydelse 2005:158.</p> <p style="position:absolute;top:16px;left:114px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft110">3</p> <p style="position:absolute;top:11px;left:116px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft112">Senaste lydelse 2005:158.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft113"><b>SFS 2008:172</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft119">Utkom fr�n trycket<br/>den 22 april 2008</p> <p style="position:absolute;top:13px;left:128px;white-space:nowrap" class="ft114"> </p> <p style="position:absolute;top:974px;left:98px;white-space:nowrap" class="ft114">5 </p> <p style="position:absolute;top:13px;left:130px;white-space:nowrap" class="ft115"><i> </i></p> <p style="position:absolute;top:974px;left:108px;white-space:nowrap" class="ft115"><i>SFS 2008:133184</i></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:134px;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:9px;left:138px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:172</b></p> <p style="position:absolute;top:15px;left:141px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p> <p style="position:absolute;top:10px;left:144px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:71px;left:203px;white-space:nowrap" class="ft26"><b>9 � </b></p> <p style="position:absolute;top:10px;left:147px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:71px;left:235px;white-space:nowrap" class="ft21">Inskrivningsmyndigheten ska i en s�rskild f�rteckning anteckna n�r en</p> <p style="position:absolute;top:89px;left:203px;white-space:nowrap" class="ft210">underr�ttelse enligt 8 � skickas. Domstolen ska g�ra en motsvarande anteck-<br/>ning p� dagboksbladet i �rendet. </p> <p style="position:absolute;top:10px;left:152px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:142px;left:203px;white-space:nowrap" class="ft26"><b>10 �</b></p> <p style="position:absolute;top:15px;left:155px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:140px;left:228px;white-space:nowrap" class="ft24">4</p> <p style="position:absolute;top:10px;left:158px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:142px;left:232px;white-space:nowrap" class="ft26"><b> </b></p> <p style="position:absolute;top:10px;left:161px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:142px;left:247px;white-space:nowrap" class="ft21">Om domstolen fastst�ller skatten till annat belopp �n vad inskriv-</p> <p style="position:absolute;top:160px;left:203px;white-space:nowrap" class="ft210">ningsmyndigheten har beslutat, ska en avskrift av beslutet genast s�ndas till<br/>inskrivningsmyndigheten. </p> <p style="position:absolute;top:195px;left:217px;white-space:nowrap" class="ft21">Om beslutet avser skatt som Lantm�teriverket �r ansvarig uppb�rdsmyn-</p> <p style="position:absolute;top:213px;left:203px;white-space:nowrap" class="ft21">dighet f�r, ska domstolen ocks� s�nda en avskrift till verket.</p> <p style="position:absolute;top:10px;left:165px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:248px;left:203px;white-space:nowrap" class="ft26"><b>17 �</b></p> <p style="position:absolute;top:15px;left:168px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:246px;left:228px;white-space:nowrap" class="ft24">5</p> <p style="position:absolute;top:10px;left:171px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:248px;left:232px;white-space:nowrap" class="ft26"><b> </b></p> <p style="position:absolute;top:10px;left:174px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:248px;left:247px;white-space:nowrap" class="ft21">Innefattar inskrivningsmyndighetens beslut som f�rs in i fastighets-</p> <p style="position:absolute;top:266px;left:203px;white-space:nowrap" class="ft210">registrets inskrivningsdel att st�mpelskatt ska tas ut enligt lagen (1984:404)<br/>om st�mpelskatt vid inskrivningsmyndigheter, ska skatten betalas in till<br/>Lantm�teriverket. Inskrivningsmyndigheten f�r trots best�mmelserna i 33 �<br/>lagen om st�mpelskatt vid inskrivningsmyndigheter l�mna ut andra hand-<br/>lingar �n skriftliga pantbrev �ven innan skatten har betalats. </p> <p style="position:absolute;top:354px;left:217px;white-space:nowrap" class="ft21">Lantm�teriverket beslutar hur fastst�lld skatt tas ut. Lantm�teriverket f�r</p> <p style="position:absolute;top:372px;left:203px;white-space:nowrap" class="ft210">�ven i andra fall �n som avses i f�rsta stycket l�mna ut handlingar innan<br/>skatten har betalats om verket och s�kanden har kommit �verens om att be-<br/>talning f�r ske via autogiro. </p> <p style="position:absolute;top:425px;left:217px;white-space:nowrap" class="ft210">Influten st�mpelskatt s�tts in p� statens centralkonto i Riksbanken. <br/>Betalas inte fastst�lld skatt inom den tid som anges i 31 � lagen om st�m-</p> <p style="position:absolute;top:460px;left:203px;white-space:nowrap" class="ft210">pelskatt vid inskrivningsmyndigheter, ska Lantm�teriverket omedelbart g�ra<br/>framst�llning om indrivning. </p> <p style="position:absolute;top:10px;left:179px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:514px;left:217px;white-space:nowrap" class="ft21">Denna f�rordning tr�der i kraft den 1 juni 2008.</p> <p style="position:absolute;top:549px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:584px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:602px;left:433px;white-space:nowrap" class="ft210">Fredrik L�fstedt<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:183px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:924px;left:203px;white-space:nowrap" class="ft27">4</p> <p style="position:absolute;top:11px;left:185px;white-space:nowrap" class="ft28"> </p> <p style="position:absolute;top:926px;left:210px;white-space:nowrap" class="ft29">Senaste lydelse 2005:158.</p> <p style="position:absolute;top:16px;left:189px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:937px;left:203px;white-space:nowrap" class="ft27">5</p> <p style="position:absolute;top:11px;left:191px;white-space:nowrap" class="ft28"> </p> <p style="position:absolute;top:939px;left:210px;white-space:nowrap" class="ft29">Senaste lydelse 2006:1098.</p> </div> </div> ;