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If a sole trader or a foreign legal person carries out their business wholly or partly in Sweden then they are general liable to submit a yearly income tax return in
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an employer's contributions and PAYE tax return every month. The same applies if you are registered for VAT and do not report VAT in your income tax return. Form 1027 Application for Automatic Extension of Time to File a Rate free tax file number application form pdf. 4.0.
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