SFS 2011:1400 Lag om ändring i revisionslagen (1999:1079)

<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:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft16{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft110{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="ft18"><b>Lag<br/>om �ndring i revisionslagen (1999:1079);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 1 december 2011.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:329px;white-space:nowrap" class="ft13">1 f�reskrivs att 30 � revisionslagen (1999:1079)</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">ska ha f�ljande lydelse.</p> <p style="position:absolute;top:454px;left:172px;white-space:nowrap" class="ft14"><b>30 �</b></p> <p style="position:absolute;top:452px;left:197px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:454px;left:216px;white-space:nowrap" class="ft10">I revisionsber�ttelsen ska revisorn anm�rka om han eller hon har</p> <p style="position:absolute;top:471px;left:172px;white-space:nowrap" class="ft10">funnit att f�retaget inte har fullgjort sin skyldighet </p> <p style="position:absolute;top:489px;left:187px;white-space:nowrap" class="ft19">1. att g�ra skatteavdrag enligt skattef�rfarandelagen (2011:1244), <br/>2. att anm�la sig f�r registrering enligt 7 kap. 2 � skattef�rfarandelagen, <br/>3. att l�mna skattedeklaration enligt 26 kap. 2 � eller 37 kap. 4 � skatte-</p> <p style="position:absolute;top:542px;left:172px;white-space:nowrap" class="ft10">f�rfarandelagen, eller </p> <p style="position:absolute;top:560px;left:187px;white-space:nowrap" class="ft10">4. att i r�tt tid betala skatter och avgifter som omfattas av skattef�rfaran-</p> <p style="position:absolute;top:577px;left:172px;white-space:nowrap" class="ft10">delagen.</p> <p style="position:absolute;top:614px;left:187px;white-space:nowrap" class="ft19">1. Denna lag tr�der i kraft den 1 januari 2012.<br/>2. �ldre best�mmelser g�ller fortfarande i fr�ga om skyldigheter enligt</p> <p style="position:absolute;top:649px;left:172px;white-space:nowrap" class="ft10">skattebetalningslagen (1997:483).</p> <p style="position:absolute;top:684px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:719px;left:172px;white-space:nowrap" class="ft10">BEATRICE ASK</p> <p style="position:absolute;top:737px;left:403px;white-space:nowrap" class="ft19">Anita Wickstr�m<br/>(Justitiedepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2010/11:166, bet. 2011/12:SkU4, rskr. 2011/12:29.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">2 Senaste lydelse 2002:390.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2011:1400</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 13 december 2011</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:564px;white-space:nowrap" class="ft20">Karnov Group Sweden 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 2011</p> </div> </div> ;