skatteförfarandet

Skatteförfarandet refers to the administrative procedures and rules governing the assessment, collection, and management of taxes in Sweden. It encompasses the entire process from when a taxpayer incurs a tax liability to when that tax is paid and accounted for. This framework is primarily governed by the Skatteförfarandelag (SFS 2011:1244), the Swedish Tax Procedure Act, which consolidates and modernizes previous tax legislation.

The Skatteförfarandet outlines the rights and obligations of both taxpayers and the Swedish Tax Agency (Skatteverket). Key aspects include the determination of taxable income, the declaration of income and assets, and the calculation of tax liability. It also details the procedures for tax payment, including deadlines and methods. Furthermore, the act addresses enforcement measures in cases of non-compliance, such as late payment penalties, interest on overdue taxes, and in more severe cases, tax offenses.

The Skatteförfarandet also covers provisions related to tax audits and inspections, where Skatteverket has the authority to examine taxpayers' records to ensure accuracy. It defines the appeals process for taxpayers who disagree with tax assessments. The overarching goal of the Skatteförfarandet is to ensure fair and efficient tax administration, contributing to the funding of public services.