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Commentary

8.2 Underpayment of PAYE taxes

Sweden

The Swedish Tax Agency reconciles the employer tax account on the first weekend of every month, to determine whether the right amount of tax has been paid in respect of the Employer Declaration that has been filed.

Where there is a deficit, the organisation may receive either a 'payment request', where the deficit is more than SEK 2,000 but less than SEK 10,000, or a 'payment demand' where the deficit is greater than SEK 10,000. If a

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