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The Swedish tax agency also has some arbitrary times to post forms through their web site. I've had it explained to me that this is done to prevent major backlogs with (most likely) erroneous data (as people who send in their tax declaration at 2 am might be more prone to errors than at other times).

This means that if they were to have 24/7 service the taxmen and women would start each day with a back log, and Mondays with a larger backlog and then probably get even more delayed than they already are.

Now, I don't know at all if this is true or not, but I find it a rather plausible explanation.

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