SFS 2021:1259 Lag om ändring i skatteförfarandelagen (2011:1244)

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{margin: 0; padding: 0;} .ft40{font-size:16px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft41{font-size:16px;font-family:UYQDTK+TimesNewRomanPS;color:#000000;} .ft42{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft43{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:1231px;left:43px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6</b></p> <p style="position:absolute;top:1148px;left:43px;white-space:nowrap" class="ft11"><b> 7 8 9 0</b></p> <p style="position:absolute;top:1089px;left:43px;white-space:nowrap" class="ft11"><b> </b></p> <p style="position:absolute;top:1235px;left:62px;white-space:nowrap" class="ft12">1 </p> <p style="position:absolute;top:1223px;left:62px;white-space:nowrap" class="ft12">2 </p> <p style="position:absolute;top:1212px;left:62px;white-space:nowrap" class="ft12">3 </p> <p style="position:absolute;top:1201px;left:62px;white-space:nowrap" class="ft12">4 </p> <p style="position:absolute;top:1190px;left:62px;white-space:nowrap" class="ft12">5 </p> <p style="position:absolute;top:1179px;left:62px;white-space:nowrap" class="ft12">6 </p> <p style="position:absolute;top:1167px;left:62px;white-space:nowrap" class="ft12">7 </p> <p style="position:absolute;top:1156px;left:62px;white-space:nowrap" class="ft12">8 </p> <p style="position:absolute;top:1145px;left:62px;white-space:nowrap" class="ft12">9 </p> <p style="position:absolute;top:1134px;left:62px;white-space:nowrap" class="ft12">0 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i skattef�rfarandelagen (2011:1244) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 16 december 2021 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft115">Enligt riksdagens beslut1 f�reskrivs att 3 kap. 4 �, 29 kap. 1 �, 30 kap. 4 �, <br/>31 kap. 2 � och 56 kap. 3 � skattef�rfarandelagen (2011:1244) ska ha <br/>f�ljande lydelse. </p> <p style="position:absolute;top:426px;left:98px;white-space:nowrap" class="ft116"><b>3 kap. <br/>4 �</b>2 Vad som avses med beskattnings�r framg�r av f�ljande uppst�llning: </p> <p style="position:absolute;top:497px;left:98px;white-space:nowrap" class="ft17"><i>F�r </i></p> <p style="position:absolute;top:497px;left:370px;white-space:nowrap" class="ft17"><i>avses med beskattnings�r </i></p> <p style="position:absolute;top:518px;left:115px;white-space:nowrap" class="ft115">1. skatt eller avgift enligt<br/>a) inkomstskattelagen</p> <p style="position:absolute;top:559px;left:98px;white-space:nowrap" class="ft10">(1999:1229), </p> <p style="position:absolute;top:579px;left:115px;white-space:nowrap" class="ft10">b) lagen (1984:1052) om statlig</p> <p style="position:absolute;top:599px;left:98px;white-space:nowrap" class="ft10">fastighetsskatt, </p> <p style="position:absolute;top:620px;left:115px;white-space:nowrap" class="ft10">c) lagen (1990:661) om avkast-</p> <p style="position:absolute;top:640px;left:98px;white-space:nowrap" class="ft115">ningsskatt p� pensionsmedel i fall <br/>som avses i 2 � f�rsta stycket 14, </p> <p style="position:absolute;top:681px;left:115px;white-space:nowrap" class="ft10">d) lagen (1991:687) om s�rskild</p> <p style="position:absolute;top:701px;left:98px;white-space:nowrap" class="ft10">l�neskatt p� pensionskostnader, </p> <p style="position:absolute;top:722px;left:115px;white-space:nowrap" class="ft10">e) lagen (2021:1256) om riskskatt</p> <p style="position:absolute;top:742px;left:98px;white-space:nowrap" class="ft10">f�r kreditinstitut, och </p> <p style="position:absolute;top:763px;left:115px;white-space:nowrap" class="ft10">f) lagen (2007:1398) om kom-</p> <p style="position:absolute;top:783px;left:98px;white-space:nowrap" class="ft10">munal fastighetsavgift </p> <p style="position:absolute;top:518px;left:370px;white-space:nowrap" class="ft115">beskattnings�r enligt 1 kap. 13<br/>15 �� inkomstskattelagen eller, f�r <br/>svenska handelsbolag, r�kenskaps-<br/>�ret </p> <p style="position:absolute;top:804px;left:115px;white-space:nowrap" class="ft10">2. skatt enligt lagen om avkast-</p> <p style="position:absolute;top:824px;left:98px;white-space:nowrap" class="ft115">ningsskatt p� pensionsmedel i fall <br/>som avses i 2 � f�rsta stycket 610 </p> <p style="position:absolute;top:804px;left:370px;white-space:nowrap" class="ft115">det kalender�r som skatten ska be-<br/>talas f�r eller det beskattnings�r d� <br/>skatteunderlag f�r avkastningsskatt <br/>ska tas upp enligt 13 � lagen om <br/>avkastningsskatt p� pensionsmedel </p> <p style="position:absolute;top:906px;left:115px;white-space:nowrap" class="ft10">3. skatt enligt lagen (1991:586)</p> <p style="position:absolute;top:926px;left:98px;white-space:nowrap" class="ft115">om s�rskild inkomstskatt f�r utom-<br/>lands bosatta och lagen (1991:591) <br/>om s�rskild inkomstskatt f�rutom-<br/>lands bosatta artister m.fl. </p> <p style="position:absolute;top:906px;left:370px;white-space:nowrap" class="ft115">det kalender�r d� ers�ttningen <br/>betalas ut </p> <p style="position:absolute;top:1008px;left:115px;white-space:nowrap" class="ft10">4. skatt enligt merv�rdesskatte-</p> <p style="position:absolute;top:1028px;left:98px;white-space:nowrap" class="ft115">lagen (1994:200) som ska redovisas <br/>f�r redovisningsperioder </p> <p style="position:absolute;top:1008px;left:370px;white-space:nowrap" class="ft115">beskattnings�r enligt 1 kap. 14 � mer-<br/>v�rdesskattelagen </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft118">1 Prop. 2021/22:26, bet. 2021/22:SkU11, rskr. 2021/22:101. <br/>2 Senaste lydelse 2020:571. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft111"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft112"><b> 2021:1259 </b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft119">Publicerad <br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft114"> 20 december 2021 </p> </div> <div id="page2-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft20"><b>SFS</b></p> <p style="position:absolute;top:49px;left:705px;white-space:nowrap" class="ft21"><b> 2021:1259 </b></p> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft22">2 </p> <p style="position:absolute;top:52px;left:115px;white-space:nowrap" class="ft22">5. annan merv�rdesskatt</p> <p style="position:absolute;top:52px;left:370px;white-space:nowrap" class="ft28">det kalender�r d� den felaktiga debi-<br/>teringen har gjorts, eller f�rv�rvet <br/>eller oms�ttningen har skett </p> <p style="position:absolute;top:113px;left:115px;white-space:nowrap" class="ft22">6. punktskatt som ska redovisas</p> <p style="position:absolute;top:133px;left:98px;white-space:nowrap" class="ft22">f�r redovisningsperioder </p> <p style="position:absolute;top:113px;left:370px;white-space:nowrap" class="ft28">beskattnings�r enligt 1 kap. 14 � <br/>merv�rdesskattelagen </p> <p style="position:absolute;top:154px;left:115px;white-space:nowrap" class="ft28">7. punktskatt enligt<br/>a) beslut som avses i 53 kap. 5 �,<br/>b) 2728 �� lagen (1994:1563) </p> <p style="position:absolute;top:215px;left:98px;white-space:nowrap" class="ft22">om tobaksskatt, </p> <p style="position:absolute;top:235px;left:115px;white-space:nowrap" class="ft22">c) 2627 �� lagen (1994:1564) </p> <p style="position:absolute;top:256px;left:98px;white-space:nowrap" class="ft22">om alkoholskatt, </p> <p style="position:absolute;top:276px;left:115px;white-space:nowrap" class="ft22">d) 4 kap. </p> <p style="position:absolute;top:276px;left:215px;white-space:nowrap" class="ft22">22 b �� </p> <p style="position:absolute;top:276px;left:314px;white-space:nowrap" class="ft22">lagen </p> <p style="position:absolute;top:297px;left:98px;white-space:nowrap" class="ft22">(1994:1776) om skatt p� energi, eller </p> <p style="position:absolute;top:317px;left:115px;white-space:nowrap" class="ft22">e) 8 a � lagen (2016:1067) om</p> <p style="position:absolute;top:337px;left:98px;white-space:nowrap" class="ft22">skatt p� kemikalier i viss elektronik </p> <p style="position:absolute;top:154px;left:370px;white-space:nowrap" class="ft28">det kalender�r under vilket beslutet <br/>om �terbetalning eller kompensa-<br/>tion, eller beslutet om beskattning <br/>vid oegentlighet eller felaktiga upp-<br/>gifter, har meddelats </p> <p style="position:absolute;top:358px;left:115px;white-space:nowrap" class="ft22">8. annan punktskatt </p> <p style="position:absolute;top:358px;left:370px;white-space:nowrap" class="ft28">det kalender�r d� den h�ndelse som <br/>medf�r skattskyldighet har intr�ffat </p> <p style="position:absolute;top:399px;left:115px;white-space:nowrap" class="ft22">9. �vriga skatter </p> <p style="position:absolute;top:399px;left:370px;white-space:nowrap" class="ft28">det kalender�r som skatten ska <br/>betalas f�r </p> <p style="position:absolute;top:440px;left:115px;white-space:nowrap" class="ft22">10. arbetsgivaravgifter och av-</p> <p style="position:absolute;top:460px;left:98px;white-space:nowrap" class="ft22">gifter som ing�r i slutlig skatt </p> <p style="position:absolute;top:440px;left:370px;white-space:nowrap" class="ft28">det kalender�r som avgiften ska <br/>betalas f�r. </p> <p style="position:absolute;top:480px;left:115px;white-space:nowrap" class="ft22">Med beskattnings�r f�r fysisk person avses dock i fr�ga om prelimin�r </p> <p style="position:absolute;top:501px;left:98px;white-space:nowrap" class="ft22">skatt alltid kalender�r. </p> <p style="position:absolute;top:541px;left:98px;white-space:nowrap" class="ft29"><b>29 kap. <br/>1 �</b>3 Inkomstdeklaration ska l�mnas till ledning f�r </p> <p style="position:absolute;top:590px;left:115px;white-space:nowrap" class="ft28">1. best�mmande av underlag f�r att ta ut skatt eller avgift enligt<br/>a) inkomstskattelagen (1999:1229),<br/>b) lagen (1984:1052) om statlig fastighetsskatt,<br/>c) 2 � lagen (1990:659) om s�rskild l�neskatt p� vissa f�rv�rvsinkomster,<br/>d) lagen (1990:661) om avkastningsskatt p� pensionsmedel i de fall som</p> <p style="position:absolute;top:692px;left:98px;white-space:nowrap" class="ft22">avses i 2 � f�rsta stycket 14 och 610 den lagen, </p> <p style="position:absolute;top:712px;left:115px;white-space:nowrap" class="ft28">e) lagen (1991:687) om s�rskild l�neskatt p� pensionskostnader,<br/>f) lagen (1994:1744) om allm�n pensionsavgift,<br/>g) 2 � lagen (1994:1920) om allm�n l�neavgift,<br/>h) lagen (2007:1398) om kommunal fastighetsavgift,<br/>i) lagen (2018:1893) om finansiering av radio och tv i allm�nhetens tj�nst,</p> <p style="position:absolute;top:815px;left:98px;white-space:nowrap" class="ft22">och </p> <p style="position:absolute;top:835px;left:115px;white-space:nowrap" class="ft28">j) lagen (2021:1256) om riskskatt f�r kreditinstitut,<br/>2. best�mmande av underlag f�r att ta ut egenavgifter enligt 3 kap.</p> <p style="position:absolute;top:876px;left:98px;white-space:nowrap" class="ft22">socialavgiftslagen (2000:980), </p> <p style="position:absolute;top:896px;left:115px;white-space:nowrap" class="ft28">3. best�mmande av skattereduktion, samt<br/>4. ber�kning av pensionsgrundande inkomst enligt 59 kap. socialf�r-</p> <p style="position:absolute;top:937px;left:98px;white-space:nowrap" class="ft22">s�kringsbalken. </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft26">3 Senaste lydelse 2018:1896. </p> </div> <div id="page3-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft30"><b>SFS</b></p> <p style="position:absolute;top:49px;left:705px;white-space:nowrap" class="ft31"><b> 2021:1259 </b></p> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft32">3 </p> <p style="position:absolute;top:51px;left:98px;white-space:nowrap" class="ft38"><b>30 kap. <br/>4 �</b>4 En inkomstdeklaration ska l�mnas av </p> <p style="position:absolute;top:100px;left:115px;white-space:nowrap" class="ft32">1. aktiebolag, ekonomiska f�reningar och s�dana stiftelser, andra lik-</p> <p style="position:absolute;top:120px;left:98px;white-space:nowrap" class="ft39">nande subjekt eller andra tillg�ngsmassor som enligt stiftelsef�rordnande <br/>eller motsvarande best�mmelse har till huvudsakligt �ndam�l att tillgodose <br/>viss sl�kts, vissa sl�kters eller best�mda fysiska personers ekonomiska <br/>intressen, </p> <p style="position:absolute;top:202px;left:115px;white-space:nowrap" class="ft32">2. s�dana ideella f�reningar och registrerade trossamfund som avses i</p> <p style="position:absolute;top:222px;left:98px;white-space:nowrap" class="ft39">7 kap. 3 � inkomstskattelagen (1999:1229), om int�kterna under beskatt-<br/>nings�ret har �verstigit grundavdraget enligt 63 kap. 11 � den lagen, </p> <p style="position:absolute;top:263px;left:115px;white-space:nowrap" class="ft32">3. andra juridiska personer �n s�dana som avses i 1 och 2, med undantag</p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft39">f�r d�dsbon och svenska handelsbolag, om de skattepliktiga int�kterna <br/>under beskattnings�ret har uppg�tt till sammanlagt minst 200 kronor, och </p> <p style="position:absolute;top:324px;left:115px;white-space:nowrap" class="ft32">4. andra juridiska personer �n d�dsbon f�r vilka underlag f�r statlig fastig-</p> <p style="position:absolute;top:345px;left:98px;white-space:nowrap" class="ft39">hetsskatt, kommunal fastighetsavgift, avkastningsskatt p� pensionsmedel, <br/>s�rskild l�neskatt p� pensionskostnader eller riskskatt f�r kreditinstitut ska <br/>fastst�llas. </p> <p style="position:absolute;top:426px;left:98px;white-space:nowrap" class="ft38"><b>31 kap. <br/>2 �</b> En inkomstdeklaration ska inneh�lla </p> <p style="position:absolute;top:475px;left:115px;white-space:nowrap" class="ft39">1. n�dv�ndiga identifikationsuppgifter,<br/>2. uppgifter om de int�ktsposter och kostnadsposter som ska h�nf�ras till</p> <p style="position:absolute;top:516px;left:98px;white-space:nowrap" class="ft32">respektive inkomstslag, </p> <p style="position:absolute;top:536px;left:115px;white-space:nowrap" class="ft32">3. uppgifter om de allm�nna avdrag som den deklarationsskyldige har r�tt</p> <p style="position:absolute;top:557px;left:98px;white-space:nowrap" class="ft32">till, </p> <p style="position:absolute;top:577px;left:115px;white-space:nowrap" class="ft39">4. de uppgifter som beh�vs f�r ber�kning av skatt eller avgift enligt<br/>a) lagen (1984:1052) om statlig fastighetsskatt,<br/>b) 2 � lagen (1990:659) om s�rskild l�neskatt p� vissa f�rv�rvsinkomster,<br/>c) lagen (1990:661) om avkastningsskatt p� pensionsmedel,<br/>d) lagen (1991:687) om s�rskild l�neskatt p� pensionskostnader,<br/>e) 2 � lagen (1994:1920) om allm�n l�neavgift,<br/>f) 34 kap. inkomstskattelagen (1999:1229),<br/>g) 3 kap. socialavgiftslagen (2000:980),<br/>h) lagen (2007:1398) om kommunal fastighetsavgift, och<br/>i) lagen (2021:1256) om riskskatt f�r kreditinstitut,<br/>5. de uppgifter som beh�vs f�r ber�kning av pensionsgrundande inkomst</p> <p style="position:absolute;top:802px;left:98px;white-space:nowrap" class="ft32">enligt 59 kap. socialf�rs�kringsbalken, samt </p> <p style="position:absolute;top:822px;left:115px;white-space:nowrap" class="ft32">6. de uppgifter som beh�vs f�r att avg�ra om en begr�nsat skattskyldig</p> <p style="position:absolute;top:842px;left:98px;white-space:nowrap" class="ft39">uppfyller kraven f�r att f� allm�nna avdrag enligt 62 kap. 58 �� eller <br/>grundavdrag enligt 63 kap. inkomstskattelagen. </p> <p style="position:absolute;top:903px;left:98px;white-space:nowrap" class="ft39"><b>56 kap. <br/>3 �</b>5 I beslut om slutlig skatt ska Skatteverket fastst�lla underlaget f�r att <br/>ta ut skatt eller avgift enligt </p> <p style="position:absolute;top:972px;left:115px;white-space:nowrap" class="ft39">1. inkomstskattelagen (1999:1229),<br/>2. lagen (1984:1052) om statlig fastighetsskatt,<br/>3. lagen (1990:661) om avkastningsskatt p� pensionsmedel i fall som</p> <p style="position:absolute;top:1034px;left:98px;white-space:nowrap" class="ft32">avses i 2 � f�rsta stycket 14 och 610 den lagen, </p> <p style="position:absolute;top:1054px;left:115px;white-space:nowrap" class="ft39">4. lagen (1991:687) om s�rskild l�neskatt p� pensionskostnader,<br/>5. lagen (1994:1744) om allm�n pensionsavgift,</p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft310">4 Senaste lydelse 2013:967. <br/>5 Senaste lydelse 2011:1289. </p> </div> <div id="page4-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft40"><b>SFS</b></p> <p style="position:absolute;top:49px;left:705px;white-space:nowrap" class="ft41"><b> 2021:1259 </b></p> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft42">4 </p> <p style="position:absolute;top:52px;left:115px;white-space:nowrap" class="ft43">6. lagen (2007:1398) om kommunal fastighetsavgift, och<br/>7. lagen (2021:1256) om riskskatt f�r kreditinstitut.</p> <p style="position:absolute;top:114px;left:115px;white-space:nowrap" class="ft43">1. Denna lag tr�der i kraft den 1 januari 2022.<br/>2. Lagen till�mpas f�rsta g�ngen f�r beskattnings�r som b�rjar efter den</p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft42">31 december 2021. </p> <p style="position:absolute;top:196px;left:98px;white-space:nowrap" class="ft42">P� regeringens v�gnar </p> <p style="position:absolute;top:237px;left:98px;white-space:nowrap" class="ft42">MIKAEL DAMBERG </p> <p style="position:absolute;top:257px;left:385px;white-space:nowrap" class="ft43">Linda Bolund Thornell <br/>(Finansdepartementet) </p> </div> </div> ;