More than eight million declarations are to be submitted to the Tax Agency. And every year, there are a few hundred thousand individuals who are late, according to Johan Schauman, declaration expert at the Tax Agency.
Some will be affected by illnesses, afflictions, and other situations that arise in life. It is natural. Some also miss due to a simple oversight, perhaps believing they have declared or have failed with the signing, he says.
Leniency
According to Schauman, it is for the vast majority who do not declare on time a one-time occurrence. And the Tax Agency has become more lenient over time.
Studies have shown that late fees do not help. It is overall ordinary, human situations that cause people to miss. We focus on those who have been late several years in a row, instead of chasing people who are late for the first and perhaps only time, he says.
According to Schauman, it is also many who realize themselves that they must declare and the first ten days after the deadline has expired, a large number of declarations pour in.
Formally, the Tax Agency can impose a penalty fee if someone declares a minute too late, but it is not meaningful. We want to achieve the best possible result, not chase people, he says.
Late Fee
If the Tax Agency does not receive any declaration, a reminder is sent out, a so-called summons. It also contains information that one may have to pay a late fee. How much the latecomer is charged depends on how late they declare. But it is a maximum of three late fees of 1,250 kronor.
And then?
The Tax Agency must decide on tax, it is our obligation. If no declaration is received, an estimated taxation is made, says Schauman.
It means that decisions are made based on the information available. And if one has, for example, sold a residence, an estimate of the profit is made.
Johan Schauman's tip is to apply for an extension if one cannot declare on time. It is possible to apply until May 2. And even in that respect, the Tax Agency has become more generous.
An extension is granted directly, and then one automatically gets a postponement until June 2, he says, and adds a reminder:
But do not see it as a month to do nothing, but start immediately.
Maria Stensson/TT
Facts: Late Fees
TT
The Tax Agency can charge up to three late fees. Each fee is 1,250 kronor.
This is how the fees are charged.
If you declare too late, you may have to pay a late fee. If you have not declared within three months from May 2, you may have to pay two late fees, a total of 2,500 kronor.
If you delay five months or longer to declare, you may have to pay three late fees, a total of 3,750 kronor. When it comes to the second and third fee, the submission date is counted from May 2, even if you have had an extension to declare.
Source: Tax Agency
