SFS 2008:315 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:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:16px;font-family:Times;color:#000000;} .ft19{font-size:15px;font-family:Times;color:#000000;} .ft110{font-size:14px;font-family:Times;color:#000000;} .ft111{font-size:7px;font-family:Times;color:#000000;} .ft112{font-size:13px;font-family:Times;color:#000000;} .ft113{font-size:12px;font-family:Times;color:#000000;} .ft114{font-size:13px;font-family:Times;color:#000000;} .ft115{font-size:12px;font-family:Times;color:#000000;} .ft116{font-size:17px;font-family:Times;color:#000000;} .ft117{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft118{font-size:14px;line-height:17px;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:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;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:8px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft117"><b>Lag<br/>om �ndring i skattebetalningslagen (1997:483);</b></p> <p style="position:absolute;top:11px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 22 maj 2008.</p> <p style="position:absolute;top:305px;left:112px;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:11px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:305px;left:265px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om skattebetalningslagen</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">(1997:483)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:320px;left:162px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:340px;left:112px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:11px;left:53px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:340px;left:136px;white-space:nowrap" class="ft11"> att 22 kap. 12 � ska upph�vas,</p> <p style="position:absolute;top:10px;left:56px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:357px;left:112px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:11px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:358px;left:136px;white-space:nowrap" class="ft11"> att 11 kap. 14 � ska ha f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:63px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:402px;left:98px;white-space:nowrap" class="ft18"><b>11 kap.</b></p> <p style="position:absolute;top:11px;left:68px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:428px;left:98px;white-space:nowrap" class="ft110"><b>14 �</b></p> <p style="position:absolute;top:15px;left:72px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:426px;left:123px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:11px;left:74px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:428px;left:142px;white-space:nowrap" class="ft11">Sedan den slutliga skatten har best�mts ska Skatteverket g�ra en av-</p> <p style="position:absolute;top:446px;left:98px;white-space:nowrap" class="ft11">st�mning av skattekontot. </p> <p style="position:absolute;top:463px;left:112px;white-space:nowrap" class="ft118">Innan avst�mning g�rs ska Skatteverket<br/>1. fr�n den slutliga skatten g�ra avdrag f�r <br/>a) debiterad F-skatt och s�rskild A-skatt, <br/>b) avdragen A-skatt,<br/>c) A-skatt som ska betalas p� grund av beslut enligt 12 kap. 1 � andra</p> <p style="position:absolute;top:552px;left:98px;white-space:nowrap" class="ft11">stycket,</p> <p style="position:absolute;top:569px;left:112px;white-space:nowrap" class="ft11">d) skatt som �verf�rts fr�n stat med vilken Sverige har ing�tt �verenskom-</p> <p style="position:absolute;top:587px;left:98px;white-space:nowrap" class="ft11">melse om uppb�rd och �verf�ring av skatt, </p> <p style="position:absolute;top:605px;left:112px;white-space:nowrap" class="ft11">e) skatt som betalats enligt lagen (1991:586) om s�rskild inkomstskatt f�r</p> <p style="position:absolute;top:622px;left:98px;white-space:nowrap" class="ft118">utomlands bosatta eller enligt lagen (1991:591) om s�rskild inkomstskatt f�r<br/>utomlands bosatta artister m.fl. f�r den tid under beskattnings�ret d� den<br/>skattskyldige varit obegr�nsat skattskyldig i Sverige, </p> <p style="position:absolute;top:675px;left:112px;white-space:nowrap" class="ft11">f) skatt som avser s�dana �terbetalningar som ska g�ras enligt r�dets di-</p> <p style="position:absolute;top:693px;left:98px;white-space:nowrap" class="ft118">rektiv 2003/48/EG av den 3 juni 2003 om beskattning av inkomster fr�n spa-<br/>rande i form av r�ntebetalningar,</p> <p style="position:absolute;top:728px;left:112px;white-space:nowrap" class="ft11">g) beslutad j�mst�lldhetsbonus enligt 14 � f�rsta stycket lagen (2008:313)</p> <p style="position:absolute;top:746px;left:98px;white-space:nowrap" class="ft11">om j�mst�lldhetsbonus,</p> <p style="position:absolute;top:764px;left:112px;white-space:nowrap" class="ft118">2. till den slutliga skatten l�gga <br/>a) skatt som betalats tillbaka enligt 18 kap. 3 � f�rsta stycket, <br/>b) skatt som �verf�rts till en annan stat enligt 18 kap. 5 � f�rsta stycket,</p> <p style="position:absolute;top:817px;left:98px;white-space:nowrap" class="ft11">och </p> <p style="position:absolute;top:834px;left:112px;white-space:nowrap" class="ft11">c) skattetill�gg och f�rseningsavgift enligt taxeringslagen (1990:324).</p> <p style="position:absolute;top:16px;left:78px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:915px;left:98px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:12px;left:80px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft113">Prop. 2007/08:93, bet. 2007/08:SfU10, rskr. 2007/08:201.</p> <p style="position:absolute;top:16px;left:84px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft111">2</p> <p style="position:absolute;top:12px;left:86px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse av 22 kap. 12 � 1998:681</p> <p style="position:absolute;top:12px;left:89px;white-space:nowrap" class="ft114"><i> </i></p> <p style="position:absolute;top:929px;left:318px;white-space:nowrap" class="ft115"><i>.</i></p> <p style="position:absolute;top:16px;left:92px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft111">3</p> <p style="position:absolute;top:12px;left:95px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2005:345.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft116"><b>SFS 2008:315</b></p> <p style="position:absolute;top:222px;left:559px;white-space:nowrap" class="ft119">Utkom fr�n trycket<br/>den 3 juni 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;left:105px;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:10px;left:110px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:315</b></p> <p style="position:absolute;top:15px;left:113px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:963px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:973px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p> <p style="position:absolute;top:11px;left:116px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:90px;left:217px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 juli 2008. �ldre f�reskrifter i 22 kap. 12 �</p> <p style="position:absolute;top:108px;left:203px;white-space:nowrap" class="ft25">g�ller fortfarande i fr�ga om �verklagande av beslut som meddelats f�re den<br/>1 januari 2008.</p> <p style="position:absolute;top:161px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:196px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:214px;left:433px;white-space:nowrap" class="ft25">Lena Gustafson<br/>(Finansdepartementet)</p> </div> </div> ;