SFS 2010:852 Lag om ändring i lagen (2001:1227) om självdeklarationer och kontrolluppgifter

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i lagen (2001:1227) om <br/>sj�lvdeklarationer och kontrolluppgifter;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 23 juni 2010.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:418px;left:327px;white-space:nowrap" class="ft13">1 f�reskrivs att det i lagen (2001:1227) om sj�lv-</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft110">deklarationer och kontrolluppgifter ska inf�ras en ny paragraf, 3 kap. 5 a �,<br/>av f�ljande lydelse.</p> <p style="position:absolute;top:500px;left:172px;white-space:nowrap" class="ft14"><b>3 kap.</b></p> <p style="position:absolute;top:526px;left:172px;white-space:nowrap" class="ft15"><b>5 a �</b></p> <p style="position:absolute;top:526px;left:215px;white-space:nowrap" class="ft10">Den som �r skyldig att l�mna sj�lvdeklaration f�r inkomstslaget</p> <p style="position:absolute;top:544px;left:172px;white-space:nowrap" class="ft10">n�ringsverksamhet ska l�mna uppgift om huruvida</p> <p style="position:absolute;top:561px;left:187px;white-space:nowrap" class="ft10">1. �rsbokslutet eller �rsredovisningen, som ligger till grund f�r sj�lvdekla-</p> <p style="position:absolute;top:579px;left:172px;white-space:nowrap" class="ft10">rationen, har uppr�ttats med bitr�de av en uppdragstagare, eller</p> <p style="position:absolute;top:597px;left:187px;white-space:nowrap" class="ft10">2. �rsredovisningen, som ligger till grund f�r sj�lvdeklarationen, har varit</p> <p style="position:absolute;top:614px;left:172px;white-space:nowrap" class="ft10">f�rem�l f�r revision.</p> <p style="position:absolute;top:651px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 november 2010 och till�mpas f�rsta g�ngen</p> <p style="position:absolute;top:668px;left:172px;white-space:nowrap" class="ft10">vid 2011 �rs taxering.</p> <p style="position:absolute;top:704px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:739px;left:172px;white-space:nowrap" class="ft10">MATS ODELL</p> <p style="position:absolute;top:757px;left:403px;white-space:nowrap" class="ft110">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2009/10:204, bet. 2009/10:CU28, rskr. 2009/10:368.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2010:852</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 6 juli 2010</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2010</p> </div> </div> ;