Reglerna om ansvarsfrihet vid rättelse av oriktig uppgift på eget initiativ
In cases where inaccurate information has been sent to tax authorities, the responsible person is risking surcharge or in worse cases making herself guilty of tax offence. A basic rule implies that a surcharge means an additional 40 % to the normal taxes and when it comes to cases of tax offence, the ordinary penalties of criminal law, fines and prison, are practiced. The highest prison sentence f
