3 kap. 7 §
Bokföringslag (1999:1078) (SFS 1999:1078)
Statute text (verbatim, original language)
Om ett företag tillämpar brutet räkenskapsår i strid med 1 § andra stycket, får Skatteverket förelägga företaget att lägga om räkenskapsåret till kalenderår. Ett sådant föreläggande får förenas med vite. Lag (2003:727).
Relations of this section
Obligation and sanction
Not in the register yet, we do not guess.
Authority decisions
No authority decides on the duty to keep accounts. Bookkeeping offences are tried by general courts after prosecution; the Accounting Standards Board only issues guidance.
relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot
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provision:se:bokforingslagen:3-kap-7eb424808831d856d5667b1439a558c5e86d88987ae4186d30aa9fe361a424ab3Follow-up questions
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