SFS 2011:1511 Lag om ändring i skattebetalningslagen (1997:483)

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<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 skattebetalningslagen (1997:483);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 15 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:325px;white-space:nowrap" class="ft13">1 f�reskrivs att 10 kap. 8 b � skattebetalningslagen</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">(1997:483) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>10 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>8 b �</b></p> <p style="position:absolute;top:487px;left:202px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:489px;left:221px;white-space:nowrap" class="ft10">En skalbolagsdeklaration ska ha kommit in till Skatteverket senast</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft10">60 dagar efter det att andelen eller del�garr�tten har avyttrats eller tilltr�tts.</p> <p style="position:absolute;top:543px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 31 december 2011 och till�mpas p� avytt-</p> <p style="position:absolute;top:561px;left:172px;white-space:nowrap" class="ft10">ringar som skett efter ikrafttr�dandet.</p> <p style="position:absolute;top:596px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:631px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:649px;left:403px;white-space:nowrap" class="ft110">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2011/12:17, bet. 2011/12:SkU6, rskr. 2011/12:70.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">2 Senaste lydelse 2002:538.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2011:1511</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 23 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>
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1

Svensk f�rfattningssamling

Lag
om �ndring i skattebetalningslagen (1997:483);

utf�rdad den 15 december 2011.

Enligt riksdagens beslut

1 f�reskrivs att 10 kap. 8 b � skattebetalningslagen

(1997:483) ska ha f�ljande lydelse.

10 kap.

8 b �

2

En skalbolagsdeklaration ska ha kommit in till Skatteverket senast

60 dagar efter det att andelen eller del�garr�tten har avyttrats eller tilltr�tts.

Denna lag tr�der i kraft den 31 december 2011 och till�mpas p� avytt-

ringar som skett efter ikrafttr�dandet.

P� regeringens v�gnar

ANDERS BORG

Lena Gustafson
(Finansdepartementet)

1 Prop. 2011/12:17, bet. 2011/12:SkU6, rskr. 2011/12:70.

2 Senaste lydelse 2002:538.

SFS 2011:1511

Utkom fr�n trycket
den 23 december 2011

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Karnov Group Sweden AB, tel. 08-587 671 00

Edita V�stra Aros, V�ster�s 2011

;