Skatteetaten The Norwegian Tax Administration Service declarations
5 7 11 13 15 16 Contents The Norwegian Tax Administration s service declarations Notice of change of address, and certificates from the National Population Register Tax deduction card Tax returns Tax settlement notice Gifts and inheritance Business enterprises and self-employed persons Tax returns and advance tax Registration in the VAT Register VAT return Interpretation of VAT rules Employer s contribution and certificate of pay and tax deducted Tax certificates Payment problems Where to enquire The Norwegian Tax Administration s service declarations In force from 1 February 2001 The Norwegian Tax Administration s service declarations describe the sort of service you can expect of the Tax Administration. They provide information on your rights and obligations and where to go for the services you need. The Norwegian Tax Administration s service declarations apply to the matters you are most likely to encounter. To enable us to fulfill our declarations, we need you to provide all the necessary information and return the required forms correctly filled in. If it takes us longer to handle your case than the time we have indicated, you will be notified. In cases where the processing time is given in days, we mean working days. Major changes in laws or regulations may lead to longer processing times during a transitional phase. Personal information that the Norwegian Tax Administration collects will be treated in strictest confidence. In certain situations you may inspect official documents which concern you. Contact the office that is dealing with your case. Our intention with these service declarations is to help us develop our products and services. Comments regarding our service declarations or the services we provide may be communicated to us at www.skatteetaten.no or by contacting the office that is dealing with your case. Published by The Directorate of Taxes PO Box 6300 Etterstad 0603 Oslo December 2002 Design See Design as Illustrations See Design as RF-2048E 3
Notice of change of address, and certificates from the National Population Register We will acknowledge your change of address within 9 days Change of address The local tax assessment offices (likningskontorene) are responsible for keeping the National Population Register up to date. When you move, you must send a change of address notice to the local tax assessment office in the municipality where you live within eight days even if your new address is in the same municipality. If you move to another municipality, you must send your change of address notice to the local tax assessment office in the new municipality. If you move to another municipality and the local tax assessment office approves your change of address, it will send you an acknowledgement of your new address within nine days. If you move within the same municipality, you may request an acknowledgement of your new address. When you have reported a change of address, your tax deduction card, tax return and other communications from government agencies will automatically be sent to your new address. An official change of address form can be obtained from your local tax assessment office. Your right to appeal You are entitled to appeal against a decision within three weeks by sending a written appeal to your local tax assessment office, stating the grounds for your appeal. You will be notified if the local tax assessment office passes your appeal to a higher authority within the Norwegian Tax Administration. We will send these certificates within 3 days More information is available 24 hours a day Certificates Certificates of domicile, birth certificates and confirmations of personal identification number may be requested from the local tax assessment office. We will send the required documents within three days of receiving your request. For more information Further information about the National Population Register may be found at www.skatteetaten.no. Booklets about moving and renting out property (Norwegian: Har du nettopp flyttet? Skal du snart flytte? Leier du ut husvære?) may also be obtained from your local tax assessment office. 5
Wage-earners, pensioners and recipients of social security benefits We will send you your tax deduction card within 5 days Tax deduction card Everyone who receives income from an employer must give his or her employer a tax deduction card. The employer deducts tax from pay and other forms of remuneration, and sends it to the local tax collection office (skatteoppkreverkontoret). When you start working, you must contact your local tax assessment office and request a tax deduction card. After this, you will receive a new card at the end of every year. When you receive your tax deduction card you will also receive a form you can fill in and return to the local tax assessment office if major changes in your income, assets or family situation make it necessary to adjust the amount deducted from your pay. You may also send in a request for a new tax deduction card by visiting our web site at www.skatteetaten.no, or by filling in a form which can be obtained from your local tax assessment office. Your local tax assessment office will send you a new tax deduction card within five days. During the periods of heavy activity at the end of the year and at the time people send in their tax returns, the local tax assessment offices may take up to ten days to send you your tax deduction card. You may deliver your tax return via the Internet or by telephone within 1 week Tax returns You will receive a tax return in April. If you have not received it by 20 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 any errors you may find. The final day for delivering your tax return is the last day of April. The easiest way to deliver your tax return is by telephone or via the Internet. The tax guide that came with your tax return contains instructions that will help you determine whether you may deliver your tax return in this way. If there are valid reasons why you cannot meet the deadline for delivering your tax return, you may apply for an extension. Your request must be in writing and it must state the reason why you need an extension. If your request is sent on or before 20 April, you will receive a reply within one week. 6 7
To avoid interest, pay tax by the end of April Preliminary tax estimate A 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 recalculate your tax. The tax return guide and the Tax Administration s web site www.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 pay interest. Use the postal giro form enclosed with your tax return. Notice of changes The local tax assessment office (likningskontor) may make changes in your tax return. You will be notified if your income is adjusted more than NOK 1000 or your assets more than NOK 20,000. If you have made obvious errors in your tax return or if the problem has already been brought to your attention, you will not be notified. Tax settlement notice When your tax has finally been assessed, you will receive the following documents, which you should keep for your records: Tax settlement notice, showing pension points, tax paid, and tax refund or balance of residual tax Tax certificate, stating your name, personal identification number, ordinary income and net wealth Tax assessment notice, showing the basis of the tax computation. Banks will normally ask you to submit this statement if you apply for a loan. Tax refund paid directly into your bank account within 3 weeks The assessment appeal board will examine your appeal within 3 months More information is available 24 hours a day The tax settlement notice comes either in June or October. You will be told when you can expect your tax settlement. If you will be receiving a refund, it will be paid directly into your bank account, or you will receive 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 must notify your local tax collection office. Appealing against an assessment If you believe your tax assessment to be incorrect, you may send an appeal to the local tax assessment office (likningskontor). Your appeal must be submitted in writing, and the grounds of your appeal must be stated. Simple errors will be corrected promptly. Appeals are considered by the assessment appeal board (likningsnemnd). The local tax assessment office will notify you within three weeks as to how long it will take to handle your appeal. The assessment appeal board will examine your appeal within three months following your appeal deadline. If your assessment is changed, you will receive a new tax settlement notice from the local tax collection office. For more information You will find additional information on taxes at www.skatteetaten.no and in the tax return guide. Brochures concerning deductions for travel to and from work (Norwegian: Fradrag for arbeidsreiser reiser mellom hjem og fast arbeidssted) and working away from home (Norwegian: Pendler, bosted og skatteforhold) may also be obtained from your local tax assessment office (likningskontor). 8 9
Gifts and inheritance Notification of gifts and inheritance A notification of inheritance must be sent within six months of the death of the deceased person. A joint notification by all the heirs may be sent to the county tax collection office (skattefogdkontor) in the county in which the deceased person lived. Gifts must be notificated within one month of being given. A joint statement by the donor and the recipient must be sent to the county tax collection office in the county in which the donor lives. Inheritance notifications (Norwegian: Melding om arv) and gift notifications (Norwegian: Melding om gaver, gavesalg, overdragelse mellom nære slektninger og om utdeling av midler fra uskiftet bo) may be found on the Internet at www.skatteetaten.no or obtained from the county tax collection office. We will calculate your gift or inheritance taxes within 6 months Gift and inheritance taxes The county tax collection office (skattefogdkontor) will calculate this tax within six months of receiving the notification of a gift or inheritance. You will be notified if it will take any longer. Previous gifts from the same donor or, in the case of an inheritance, from the deceased person, will be taken into account in the calculation of these taxes. We will examine your appeal within 3 months Right to appeal If you believe your tax liability has been incorrectly calculated, you may send a written appeal, stating the grounds for your appeal, within six weeks of the date of the decision. Your appeal must be sent to the county tax collection office (skattefogdkontor). The county tax collection office will process your appeal within three months. You will be notified if the county tax collection office passes your appeal on to the Directorate of Taxes. More information is available 24 hours a day For more information Further information on gifts and inheritances may be found at www.skatteetaten.no. The brochure entitled Avgift på arv og gaver may also be obtained from the county tax collection office (skattefogdkontor). 10 11
Business enterprises and self-employed persons Tax returns and advance tax Business enterprises and self-employed persons must deliver their tax returns by March 31 or electronically by May 31. If you have not received your tax return by the end of January, contact your local tax assessment office (likningskontor). Your tax return and enclosures may be submitted on Internet. The tax return guide provides information about how to do this. The first year you are self-employed you must request an advance tax, either online at www.skatteetaten.no or by sending a request for an advance tax. The form for sending this request (Søknad om endring av eller krav om skattekort/forskuddsskatt) may be obtained from your local tax assessment office and must be returned to the same office. Appealing against your tax assessment See wage earners, pensioners and recipients of social security benefits. We will process your registration within 3 weeks Registration in the VAT Register Business enterprises and self-employed persons required to pay VAT must register with the VAT Register. This is done by sending the combined business registration form (Samordnet registermelding) to the county tax assessment office (fylkesskattekontoret) in the county where the firm has its registered office, or to the Central Coordinating Register of Legal Entities (Enhetsregisteret) in Brønnøysund. The necessary form is available from the county tax assessment office. The county tax assessment office will review your registration application within three weeks. The Central Coordinating Register will need some time as well. The county tax assessment office can provide information as to whether a business is in the VAT Register. Right to appeal If your application for registration is turned down, you may appeal to the county tax assessment office (fylkesskattekontoret) within three weeks from the date you receive the rejection. Your appeal must be sent in writing stating the grounds for your appeal. 12 13
We will pay VAT refund due within 3 weeks VAT return Everyone who is registered in the VAT Register must submit a VAT return (Omsetningsoppgave). The VAT return may be submitted electronically or by sending in a form. If you do not submit the information electronically, you will receive a VAT return form on which your name is already printed. For more information about submitting information electronically, see www.skatteetaten.no. VAT must be paid to the government through the central VAT deposit account, account number 7690 050 0013. If the KID number (customer ID No.) is missing or invalid, contact your county tax collection office (skattefogdkontor). If you have a VAT refund due, the county tax collection office will pay 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 entitled to be informed of your rights and obligations We will send a declaration of paid taxes within one day Tax audits The tax authorities may inspect the accounts of any business at any time. Tax audits are normally announced ahead of time. While the tax audit is taking place, you will be informed of your rights and obligations. You will be allowed to state your case before any decision is made. Tax certificates Business enterprises and self-employed persons who require documentation that 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 to your local tax collection office (skatteoppkreverkontor). To obtain a certificate stating that you have paid VAT, you must apply to the county tax collection office (skattefogdkontor), which will issue a certificate within one day. If you go to pick up the certificate in person, you must show proof of your identity and your authorization. to written enquiries within 4 weeks Interpretation of VAT rules If you have any questions about the rules, you may contact the county tax assessment office (fylkesskattekontoret) in the county where the firm s registered office is located. The county tax assessment office will answer all written enquiries within four weeks. Oral questions will be answered within one day. These answers are to be understood as provisional answers only and carry no right of appeal. More information is available 24 hours a day For more information You will find more information on taxes, VAT, employer s contribution and certificate of pay and tax deducted at www.skatteetaten.no. If you are planning to start your own business, further information may be found in the brochures Før du starter egen bedrift and Når du driver egen bedrift and on the website www.spor-oss.no. Brochures may also be obtained from local tax assessment office (likningskontor), county tax assessment offices (fylkesskattekontor) or county tax collection offices (skattefogdkontor). Employer s contribution (arbeidsgiveravgift) and certificate of pay and tax deducted (lønns- og trekkoppgave) Payment problems Employers calculate employer s contribution on the basis of pay and other taxable remuneration. Employer s contribution is payable to the local tax collection office (skatteoppkreverkontoret). The local tax collection office checks certificate of pay and tax deducted, calculations and payments of tax deductions and employer s contribution. The local tax collection office advises and provides information on rules applying to certificate of pay and tax deducted, tax deductions and employer s contribution. You will find a list of the codes used in statements of earnings and deductions at www.skatteetaten.no. within 3 weeks within 3 months If you are in financial difficulties and are unable to pay the taxes you owe, under certain circumstances arrangements may be made for you to pay by instalments. If the problem is with VAT or inheritance tax, contact your county tax collection office (skattefogdkontor). If it concerns income taxes or employer s contribution, 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 by the county tax collection office within three weeks. The county tax collection office will answer other written applications regarding tax collection within three months. You will be informed if the county tax collection office has forwarded your application to be dealt with by the Directorate of Taxes. 14 15
Where to enquire The Norwegian Tax Administration is an agency of the central government consisting of the Directorate of Taxes, the county tax assessment offices, the county tax collection offices, the Central tax offices and the local tax assessment offices. The local tax Collection Offices are municipal offices. Additional tax in advance (payment) Local tax collection office (skatteoppkreverkontoret) Advance tax (calculation) Local tax assessment office (likningskontoret) Advance tax (payment) Local tax collection office (skatteoppkreverkontoret) Assessment (appeal) Local tax assessment office (likningskontoret) Assessment (notice) Local tax collection office (skatteoppkreverkontoret) Assessment Local tax assessment office (likningskontoret) Birth certificate Local tax assessment office (likningskontoret) Certificate of domicile Local tax assessment office (likningskontoret) Certificate of pay and tax deducted Local tax collection office (skatteoppreverkontoret) Change of name Local tax assessment office (likningskontoret) Choice of name (first time) Local tax assessment office (likningskontoret) Confirmation of change of name Local tax assessment office (likningskontoret) Confirmation of personal identification number Local tax assessment office (likningskontoret) Details of address Local tax assessment office (likningskontoret) Employmer s contributrion (adjustment or appeal) Local tax assessment office (likningskontoret) Employmer s contributrion (payment) Local tax collection office (skatteoppkreverkontoret) Inheritance tax County tax collection office (skattefogdkontoret) Notice of change of address (persons) Local tax assessment office (likningskontoret) Residual tax (payment) Local tax collection office (skatteoppkreverkontoret) Tax deduction card Local tax assessment office (likningskontoret) Tax certificate Local tax assessment office (likningskontoret) Tax certificate (taxes except VAT) Local tax collection office (skatteoppkreverkontoret) Tax certificate (VAT) County tax collection office (skattefogdkontoret) Underpaid tax (payment) Local tax collection office (skatteoppreverkontoret) Tax return Local tax assessment office (likningskontoret) VAT (calculation and appeal) County tax assessment office (fylkesskattekontoret) VAT (payment and refund) County tax collection office (skattefogdkontoret) VAT Register County tax assessment office or Central Coordinating Register of Legal Entities (fylkesskattekontoret or Enhetsregisteret) Website NRK1 Text-TV Service line www.skatteetaten.no page 818 815 00 799