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The Norwegian Tax Administration's service ... - Skatteetaten

The Norwegian Tax Administration's service ... - Skatteetaten

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Wage-earners, pensioners andrecipients of social security benefitsWe will sendyou your taxdeduction cardwithin 5 days<strong>Tax</strong> deduction cardEveryone who receives income from an employer must give his or heremployer a tax deduction card. <strong>The</strong> employer deducts tax from pay andother forms of remuneration, and sends it to the local tax collectionoffice (skatteoppkreverkontoret).When you start working, you must contact your local tax assessmentoffice and request a tax deduction card. After this, you will receive anew card at the end of every year.When you receive your tax deduction card you will also receive aform you can fill in and return to the local tax assessment office ifmajor changes in your income, assets or family situation make it necessaryto adjust the amount deducted from your pay. You may also sendin a request for a new tax deduction card by visiting our web site atwww.skatteetaten.no, or by filling in a form which can be obtained fromyour local tax assessment office.Your local tax assessment office will send you a new tax deductioncard within five days. During the periods of heavy activity at the end ofthe year and at the time people send in their tax returns, the local taxassessment offices may take up to ten days to send you your tax deductioncard.You may deliveryour tax returnvia the Internetor by telephoneWe will replywithin 1 week<strong>Tax</strong> returnsYou will receive a tax return in April. If you have not received it by20 April you must contact your local tax assessment office (likningskontor)or request a new one at our web site at www.skatteetaten.no.You are responsible for checking your tax return and correcting anyerrors you may find. <strong>The</strong> final day for delivering your tax return is thelast day of April. <strong>The</strong> easiest way to deliver your tax return is bytelephone or via the Internet. <strong>The</strong> tax guide that came with yourtax return contains instructions that will help you determine whetheryou may deliver your tax return in this way.If there are valid reasons why you cannot meet the deadline for deliveringyour tax return, you may apply for an extension. Your requestmust be in writing and it must state the reason why you need anextension. If your request is sent on or before 20 April, you will receivea reply within one week.6 7


To avoidinterest, pay taxby the end ofAprilPreliminary tax estimateA statement of your estimated tax will accompany your tax return.This tells you whether you still owe taxes or if you can expect a refund.If you make any changes in your tax return, you will have to recalculateyour tax. <strong>The</strong> tax return guide and the <strong>Tax</strong> Administration’s web sitewww.skatteetaten.no provide help on calculating your income tax.If you pay your tax bill to the local tax collection office (skatteoppkreverkontor)office before the end of April, you will not have to payinterest. Use the postal giro form enclosed with your tax return.Notice of changes<strong>The</strong> local tax assessment office (likningskontor) may make changes inyour tax return. You will be notified if your income is adjusted more thanNOK 1000 or your assets more than NOK 20,000. If you have made obviouserrors in your tax return or if the problem has already been broughtto your attention, you will not be notified.<strong>Tax</strong> settlement noticeWhen your tax has finally been assessed, you will receive the followingdocuments, which you should keep for your records:• <strong>Tax</strong> settlement notice, showing pension points, tax paid, and tax refundor balance of residual tax• <strong>Tax</strong> certificate, stating your name, personal identification number,ordinary income and net wealth• <strong>Tax</strong> assessment notice, showing the basis of the tax computation. Bankswill normally ask you to submit this statement if you apply for a loan.<strong>Tax</strong> refundpaid directlyinto your bankaccountWe will replywithin 3 weeks<strong>The</strong> assessmentappeal boardwill examineyour appealwithin 3 monthsMoreinformationis available24 hours a day<strong>The</strong> tax settlement notice comes either in June or October. You willbe told when you can expect your tax settlement. If you will be receivinga refund, it will be paid directly into your bank account, or you willreceive a money order from the local tax collection office (skatteoppkreverkontor).If you owe tax, you will receive one or more postal giro forms.If you believe the stated amount of tax paid is incorrect, you mustnotify your local tax collection office.Appealing against an assessmentIf you believe your tax assessment to be incorrect, you may send anappeal to the local tax assessment office (likningskontor). Your appealmust be submitted in writing, and the grounds of your appeal must bestated. Simple errors will be corrected promptly. Appeals are consideredby the assessment appeal board (likningsnemnd). <strong>The</strong> local tax assessmentoffice will notify you within three weeks as to how long it willtake to handle your appeal.<strong>The</strong> assessment appeal board will examine your appeal within threemonths following your appeal deadline. If your assessment is changed,you will receive a new tax settlement notice from the local tax collectionoffice.For more informationYou will find additional information on taxes at www.skatteetaten.noand in the tax return guide. Brochures concerning deductions for travelto and from work (<strong>Norwegian</strong>: Fradrag for arbeidsreiser – reiser mellomhjem og fast arbeidssted) and working away from home (<strong>Norwegian</strong>:Pendler, bosted og skatteforhold) may also be obtained from your localtax assessment office (likningskontor).8 9


Gifts and inheritanceNotification of gifts and inheritanceA notification of inheritance must be sent within six months of thedeath of the deceased person. A joint notification by all the heirs maybe sent to the county tax collection office (skattefogdkontor) in thecounty in which the deceased person lived.Gifts must be notificated within one month of being given. A jointstatement by the donor and the recipient must be sent to the countytax collection office in the county in which the donor lives.Inheritance notifications (<strong>Norwegian</strong>: Melding om arv) and gift notifications(<strong>Norwegian</strong>: Melding om gaver, gavesalg, overdragelse mellomnære slektninger og om utdeling av midler fra uskiftet bo) may be foundon the Internet at www.skatteetaten.no or obtained from the county taxcollection office.We will calculateyour gift orinheritancetaxes within6 monthsGift and inheritance taxes<strong>The</strong> county tax collection office (skattefogdkontor) will calculate thistax within six months of receiving the notification of a gift or inheritance.You will be notified if it will take any longer. Previous gifts fromthe same donor or, in the case of an inheritance, from the deceasedperson, will be taken into account in the calculation of these taxes.We will examineyour appealwithin 3 monthsRight to appealIf you believe your tax liability has been incorrectly calculated, you maysend a written appeal, stating the grounds for your appeal, within sixweeks of the date of the decision. Your appeal must be sent to the countytax collection office (skattefogdkontor). <strong>The</strong> county tax collection officewill process your appeal within three months. You will be notified ifthe county tax collection office passes your appeal on to the Directorateof <strong>Tax</strong>es.More informationis available24 hours a dayFor more informationFurther information on gifts and inheritances may be found atwww.skatteetaten.no. <strong>The</strong> brochure entitled Avgift på arv og gavermay also be obtained from the county tax collection office (skattefogdkontor).1011


Business enterprises and self-employed persons<strong>Tax</strong> returns and advance taxBusiness enterprises and self-employed persons must deliver their taxreturns by March 31 or electronically by May 31. If you have not receivedyour tax return by the end of January, contact your local tax assessmentoffice (likningskontor). Your tax return and enclosures may be submittedon Internet. <strong>The</strong> tax return guide provides information about how to do this.<strong>The</strong> first year you are self-employed you must request an advancetax, either online at www.skatteetaten.no or by sending a request for anadvance tax. <strong>The</strong> form for sending this request (Søknad om endring aveller krav om skattekort/forskuddsskatt) may be obtained from yourlocal tax assessment office and must be returned to the same office.Appealing against your tax assessmentSee wage earners, pensioners and recipients of social security benefits.We will processyour registrationwithin 3 weeksRegistration in the VAT RegisterBusiness enterprises and self-employed persons required to pay VATmust register with the VAT Register. This is done by sending the combinedbusiness registration form (Samordnet registermelding) to thecounty tax assessment office (fylkesskattekontoret) in the county wherethe firm has its registered office, or to the Central CoordinatingRegister of Legal Entities (Enhetsregisteret) in Brønnøysund.<strong>The</strong> necessary form is available from the county tax assessment office.<strong>The</strong> county tax assessment office will review your registrationapplication within three weeks. <strong>The</strong> Central Coordinating Register willneed some time as well.<strong>The</strong> county tax assessment office can provide information as towhether a business is in the VAT Register.Right to appealIf your application for registration is turned down, you may appeal tothe county tax assessment office (fylkesskattekontoret) within threeweeks from the date you receive the rejection. Your appeal must be sentin writing stating the grounds for your appeal.12 13


We will payVAT refund duewithin 3 weeksVAT returnEveryone who is registered in the VAT Register must submit a VATreturn (Omsetningsoppgave). <strong>The</strong> VAT return may be submitted electronicallyor by sending in a form. If you do not submit the informationelectronically, you will receive a VAT return form on which your nameis already printed. For more information about submitting informationelectronically, see www.skatteetaten.no.VAT must be paid to the government through the central VATdeposit account, account number 7690 050 0013. If the KID number(customer ID No.) is missing or invalid, contact your county taxcollection office (skattefogdkontor).If you have a VAT refund due, the county tax collection office willpay the amount within three weeks of receiving the VAT return,unless your return is taken aside for inspection or you owe other taxes,which may then be deducted from your refund.You are entitledto be informed ofyour rights andobligationsWe will send adeclaration ofpaid taxes withinone day<strong>Tax</strong> audits<strong>The</strong> tax authorities may inspect the accounts of any business at any time.<strong>Tax</strong> audits are normally announced ahead of time. While the tax audit istaking place, you will be informed of your rights and obligations. You willbe allowed to state your case before any decision is made.<strong>Tax</strong> certificatesBusiness enterprises and self-employed persons who require documentationthat they have paid taxes may request a tax certificate to that effect.To obtain a certificate stating that you have paid taxes, you must apply toyour local tax collection office (skatteoppkreverkontor).To obtain a certificate stating that you have paid VAT, you must apply tothe county tax collection office (skattefogdkontor), which will issue a certificatewithin one day. If you go to pick up the certificate in person, you must showproof of your identity and your authorization.We will replyto writtenenquiries within4 weeksInterpretation of VAT rulesIf you have any questions about the rules, you may contact the countytax assessment office (fylkesskattekontoret) in the county where thefirm’s registered office is located.<strong>The</strong> county tax assessment office will answer all written enquirieswithin four weeks. Oral questions will be answered within one day.<strong>The</strong>se answers are to be understood as provisional answers only andcarry no right of appeal.More informationis available24 hours a dayFor more informationYou will find more information on taxes, VAT, employer’s contribution andcertificate of pay and tax deducted at www.skatteetaten.no. If you are planningto start your own business, further information may be found in the brochuresFør du starter egen bedrift and Når du driver egen bedrift and on thewebsite www.spor-oss.no. Brochures may also be obtained from local tax assessmentoffice (likningskontor), county tax assessment offices (fylkesskattekontor)or county tax collection offices (skattefogdkontor).Employer’s contribution (arbeidsgiveravgift) and certificate of pay and taxdeducted (lønns- og trekkoppgave)Payment problemsEmployers calculate employer’s contribution on the basis of pay andother taxable remuneration. Employer’s contribution is payable to thelocal tax collection office (skatteoppkreverkontoret).<strong>The</strong> local tax collection office checks certificate of pay and tax deducted,calculations and payments of tax deductions and employer’s contribution.<strong>The</strong> local tax collection office advises and provides informationon rules applying to certificate of pay and tax deducted, tax deductionsand employer’s contribution.You will find a list of the codes used in statements of earnings anddeductions at www.skatteetaten.no.We will replywithin 3 weeksWe will replywithin 3 monthsIf you are in financial difficulties and are unable to pay the taxes you owe, undercertain circumstances arrangements may be made for you to pay by instalments.If the problem is with VAT or inheritance tax, contact your county taxcollection office (skattefogdkontor). If it concerns income taxes or employer’scontribution, contact your local tax collection office (skatteoppkreverkontor).You must provide all the necessary documentation of your inability to pay.Applications to pay a VAT liability in instalments will be answered bythe county tax collection office within three weeks.<strong>The</strong> county tax collection office will answer other written applicationsregarding tax collection within three months.You will be informed if the county tax collection office has forwarded yourapplication to be dealt with by the Directorate of <strong>Tax</strong>es.1415

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