SFS 2008:1067 Lag om ändring i lagen (2001:1227) om självdeklarationer och kontrolluppgifter

<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:17px;font-family:Times;color:#000000;} .ft115{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft116{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft117{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: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="ft115"><b>Lag<br/>om �ndring i lagen (2001:1227) om <br/>sj�lvdeklarationer och kontrolluppgifter;</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 27 november 2008.</p> <p style="position:absolute;top:324px;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:322px;left:257px;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:324px;left:262px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om lagen (2001:1227) om</p> <p style="position:absolute;top:341px;left:98px;white-space:nowrap" class="ft11">sj�lvdeklarationer och kontrolluppgifter</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 7 kap. 4 � ska ha f�ljande lydelse,</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:136px;white-space:nowrap" class="ft11"> att det i lagen ska inf�ras en ny paragraf, 7 kap. 5 �, av f�ljande ly-</p> <p style="position:absolute;top:394px;left:98px;white-space:nowrap" class="ft11">delse.</p> <p style="position:absolute;top:9px;left:62px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:439px;left:98px;white-space:nowrap" class="ft18"><b>7 kap.</b></p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:465px;left:98px;white-space:nowrap" class="ft110"><b>4 �</b></p> <p style="position:absolute;top:15px;left:69px;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:72px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:465px;left:135px;white-space:nowrap" class="ft11">Kontrolluppgift ska l�mnas om uttag och utbetalning enligt 32 kap.</p> <p style="position:absolute;top:482px;left:98px;white-space:nowrap" class="ft116">8 � inkomstskattelagen (1999:1229) fr�n ett upphovsmannakonto. Kontroll-<br/>uppgift ska ocks� l�mnas om �verl�telse, pants�ttning eller �vertagande av<br/>medel p� s�dant konto enligt 32 kap. 11 � f�rsta stycket 1 eller 2 inkomst-<br/>skattelagen, om dessa f�rh�llanden �r k�nda. </p> <p style="position:absolute;top:553px;left:112px;white-space:nowrap" class="ft11">Kontrolluppgift ska l�mnas f�r kontohavaren av det kontof�rande kredit-</p> <p style="position:absolute;top:571px;left:98px;white-space:nowrap" class="ft11">institutet.</p> <p style="position:absolute;top:588px;left:112px;white-space:nowrap" class="ft116">I kontrolluppgiften ska uppgifter l�mnas om <br/>1. uttaget eller utbetalt belopp, och <br/>2. �verl�telse, pants�ttning eller �vertagande av kontomedel.</p> <p style="position:absolute;top:10px;left:75px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:659px;left:98px;white-space:nowrap" class="ft110"><b>5 �</b></p> <p style="position:absolute;top:10px;left:80px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:659px;left:130px;white-space:nowrap" class="ft11">Kontrolluppgift ska l�mnas om uttag och utbetalning enligt 21 kap.</p> <p style="position:absolute;top:677px;left:98px;white-space:nowrap" class="ft116">36 � inkomstskattelagen (1999:1229) fr�n ett skogskonto eller ett skogs-<br/>skadekonto. Kontrolluppgift ska ocks� l�mnas om �verl�telse, pants�ttning<br/>eller �vertagande av medel p� s�dana konton enligt 21 kap. 40 och 41 �� in-<br/>komstskattelagen, om dessa f�rh�llanden �r k�nda.</p> <p style="position:absolute;top:747px;left:112px;white-space:nowrap" class="ft11">Kontrolluppgift ska l�mnas f�r kontohavaren av det kontof�rande kredit-</p> <p style="position:absolute;top:765px;left:98px;white-space:nowrap" class="ft11">institutet.</p> <p style="position:absolute;top:783px;left:112px;white-space:nowrap" class="ft116">I kontrolluppgiften ska uppgifter l�mnas om<br/>1. uttaget eller utbetalt belopp, och <br/>2. �verl�telse, pants�ttning eller �vertagande av kontomedel.</p> <p style="position:absolute;top:16px;left:83px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:11px;left:84px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft113">Prop. 2008/09:41, bet. 2008/09:SkU8, rskr. 2008/09:69.</p> <p style="position:absolute;top:16px;left:89px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft111">2</p> <p style="position:absolute;top:11px;left:90px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2004:440.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft114"><b>SFS 2008:1067</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft117">Utkom fr�n trycket<br/>den 5 december 2008</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:101px;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:105px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:1067</b></p> <p style="position:absolute;top:15px;left:108px;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:111px;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 januari 2009 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:108px;left:203px;white-space:nowrap" class="ft21">2010 �rs taxering.</p> <p style="position:absolute;top:143px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:178px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:196px;left:433px;white-space:nowrap" class="ft25">Lena Gustafson<br/>(Finansdepartementet)</p> </div> </div> ;