General rule
1 § Ersättningar för varor, services and equipment, return on assets, capital gains as well as all other income of the business activity must be recognized as revenue.
Utöver bestämmelserna i detta kapitel finns bestämmelser om inkomster i 8, 17-39, 44-46, 48, 49-52, 55 and 60 Chapter.
Provisions on the valuation of income in kind found in 61 Chapter. Create (2007:1419).
Membership fees
2 § Föreningar ska inte ta upp medlemsavgifter som intäkt. Create (2007:1419).
Prohibited loans
3 § If cash loans have been made in contravention of 21 Chapter. 1-7 § § Companies (2005:551) or 11 § Law (1967:531) on securing the pension promise, etc., the loan amount taken up as income of the borrower or by a legal person who is a partner in a Swedish partnership that is the borrower, unless there are exceptional reasons for not doing. Create (2007:1419).
Benefits for owners of private businesses
4 § Sådan förmån av att få utnyttja en fastighet som den skattskyldige har i egenskap av delägare i ett privatbostadsföretag ska inte tas upp. Expenditure in economic activity that relates to the utilization is still preferred by. Create (2007:1419).
Payments from employee-
5 § Ersättning som en arbetsgivare får från en personalstiftelse ska tas upp. This does not apply to compensation relating to such transfer to the foundation that the employer does not have to deduct. If such a transfer is made, be received compensation in the first instance be considered to relate this. Create (2007:1419).
VAT
6 § Vad som motsvarar utgående skatt enligt mervärdesskattelagen (1994:200) shall not be included. In 16 Chapter. 16 § provides for deduction in the event that the tax still raised and where that is reduced.
Om den skattskyldige eller ett svenskt handelsbolag vid redovisningen av mervärdesskatt har dragit av ingående skatt enligt 9 Chapter. 8 § VAT Act, the amount shall be included to the extent that the expenditure relates to the deduction has been deducted immediately in tax assessments.
Om den skattskyldige eller ett svenskt handelsbolag vid redovisningen av mervärdesskatt har dragit av ingående skatt på grund av jämkning enligt 8 a chapter. or 9 Chapter. 9-13 § § VAT Act, the sum of the adjustment amounts for the remaining correction time is taken up to the extent the adjustment for VAT on such expenses have been deducted immediately in tax assessments. Create (2007:1419).
Reversal of certain deductions
7 § I 16 Chapter. 3 § provides for the return of deduction of future warranty expenses.
In 16 Chapter. 17, 18 and 29 § § provides for the return of less provision for co-payments and the reduction of taxes and fees.
Sickness mM.
8 § The following remuneration in connection with illness, etc.. be addressed, if they are based on earned income because of business:
1. sickness benefit and rehabilitation under the Act (1962:381) National Insurance,
2. sickness benefit under the Act (1954:243) of occupational disease, Law (1976:380) the Work, Law (1977:265) State Personal Injury Protection and the Law (1977:267) on war compensation to seamen, and
3. disease carrier under the Act (1989:225) on the compensation of contaminated. Create (2007:1419).
Group life mM.
9 § Förmån av grupplivförsäkring, contract security insurance group health insurance and employment injury shall not be included, if the policy is based on agreements reached between insurers and Farmers' Association years 1978 and 1986, Swedish forest owners associations riksförbund years 1986, Swedish fishermen's Federation years 1983 and Swedish National Association of Sami years 1986. Compensation paid out on account of such contracts group insurance and security assurances should however be addressed. Create (2007:1419).
Revenue in joint property
10 § Har en näringsfastighet del i en annan svensk samfällighet än sådan som avses i 6 Chapter. 6 § first paragraph, need the property share of samfällighetens revenues and expenses not covered, on revenues of less than 600 crowns greater than the expenditure must be immediately deducted as an expense.
Första stycket gäller inte kapitalvinster och kapitalförluster. Create (2007:1419).