In the case of both fidelity rebates benefit or compensation from any individual residing abroad or foreign legal entity, when there is no employment relationship between the payer and the person who receives compensation or benefit, finns bestämmelser i 15 Chapter. 4-5 § § LSK which means that the recipient of the compensation or benefit, ie. the employee, has a task duty towards those who are required to submit statements, ie. employer. A person who is liable for such discounts or benefits listed above, in writing or similarly provide information on the benefit or compensation and the extent and in what month he received the benefit or receiving compensation. The information must be submitted no later than the month following the employee received the benefit or receiving compensation, but not later than the 15 January of the following year.
Taxpayer fails to submit required information may be subject to liability under 7 and 8 § § tax law (1971:69).
If an employee fails to fulfill its disclosure obligations under § § 4-5 LSK, the employer under 15 Chapter. 6 § LSK an obligation to immediately report this to the Tax.