Guide to the Norwegian Tax Administration Content Introduction Introduction page 1 In this booklet you will find infor- The Norwegian tax Administration page 4 mation on how the Tax Population registration page 8 Administration is organized and Tax and assessment page 8 on its most important spheres of Appeal boards and right of appeal page 9 responsibility. VAT page 10 Inheritance tax page 11 Collectiom of Vat page 11 Glossary page 12 Important dates in the history of taxation page 14 Introduction page 1 2 3 Ministry of Finance Directorate of Taxes Directorate of Taxes Director General of taxation Stab: •Information Unit •Internal Audit Unit •Unit for Analysis of Developments in Law •Unit for Compliance and E conomic Cr ime Director of Division Office of the Director Assessment Collection Division Division Departmen t of Departmen t of Personal Taxation Departmen t of Departmen t Departmen t IT- Planning and and Popula tion Business Taxation of Collec tion of Organiza tional Departmen t Dev elopment Registration Services Cou nty tax Petroleum Cou nty tax assessment offic es Tax Office Col lection offices Central Tax Office for Large Enterprises Local tax assessment offic es Central Office for Local Tax For eign Tax Affairs collection offices Oslo Tax Assessment O ffice The Norwegian Tax Administration The overall goal of the Tax tax limitation, tax deductions, assessment appeal board. Administration is to ensure that rates for late delivery penalties, The local tax assessment office is taxes are correctly assessed and rates and basis for any additio- responsible for population regi- collected. At the same time, the nal tax, etc. stration. The Population Register Tax Administration is responsible " assess taxes provides the basis for update of for maintaining a correct and up- " calculate tax settlements, sho- the tax assessment registers and to-date National Population wing overpaid or underpaid other state and municipal regis- Register. The Tax Administration tax and National insurance ters in the municipalities served administers three major systems: contributions by the local tax assessment office. the population register system, " assess and collect VAT, inheri- the taxation system and the VAT tance tax and a number of les- The population registration system. In addition to this, the ser taxes and charges responsibilities of the local tax Tax Administration administers " manage population registration assessment office include: the somewhat smaller inheritance " issue tax deduction cards " deciding home addresses tax system. " supervise collection of taxes, " deciding in the first instance National Insurance contributi- on cases concerning names The result of this work is of consi- ons and employer’s contributi- " issuing birth certificates derable value to society. More ons by the local tax collection " considering applications for than 80 per cent of the total state offices. disclosure of information from and municipal taxes are collected the population register by means of the taxation systems The local tax assessment offices administered by the Tax At the local level, the Tax Svalbard has its own tax assess- Administration. Administration is represented by ment office, which is also respon- the local tax assessment offices. sible for the population register The Tax Administration is a sub- Each of the 99 local tax assess- for Svalbard. Special rules apply ordinate agency of the Ministry of ment offices serves one or more of to deduction of income tax for Finance and comprises the Norway’s 435 municipalities. residents of Svalbard. Svalbard Directorate of Taxes, 19 county Each local tax assessment office is Tax Assessment Office also asses- tax assessment offices, the headed by a Chief Assessment ses coal tax. Central Tax Office for Large Officer, who is also the Chief Enterprises, the Central Office for Registrar. The central tax offices Foreign Tax Affairs and the The central tax offices assess spe- Petroleum Tax Office. Altogether, The main responsibility of the cific industrial sectors and/or the Tax Administration has over local tax assessment offices invol- groups of taxpayers. There are 6000 employees. Most of them ves controlling the basis of the three central tax offices. work at the local tax assessment information provided in tax offices. returns and enclosures delivered The Petroleum Tax Office by tax payers as well as state- The Petroleum Tax Office asses- The main responsibilities of the ments and other information sub- ses petroleum producers and pipe- Tax Administration: mitted by third parties. Taxable line companies on the Norwegian " control the basis of tax returns income and wealth is determined continental shelf. In addition to and other statements received on the basis of these controls and ordinary taxes, these companies from taxpayers and third parties tax is assessed. are subject to a special national " determine tax class, wealth, tax pursuant to the Petroleum general income, personal inco- The local tax assessment office Taxation Act. The assessments me, special deductions, any prepares cases for the assessment proposed by the Petroleum Tax deficits to be carried forward, appeal board and the higher Office are considered by the 4 5 Petroleum Tax Board. The Petrol office in each of Norway’s 19 coun- reports and calculate additional eum Tax Office is located in Oslo. ties, headed by a Chief County charges when the person liable Assessment Officer. has been given an opportunity to The Central Office for Foreign Tax state his or her views. The county Affairs The main responsibilities of the tax assessment offices provide The Central Office for Foreign county tax assessment offices: guidance to business enterprises Tax Affairs assesses foreign " providing assistance, guidance and self-employed persons concer- undertakings and foreign workers and information on tax mat- ning the Act relating to value- without permanent ties to ters to the local tax assess- added tax, prepare cases for the Norway and foreign undertakings ment offices and supervising National VAT Appeal Board and and workers engaged in building their activities. Coordinating prepare or consider applications and construction or on the and performing assessment for remission or reduction of VAT, Norwegian continental shelf. The controls in relation to taxpay- interest and additional charges office is responsible for clarifying ers. under the fairness provisions. foreigners’ tax situation in " processing and auditing VAT Applications for remission of VAT Norway. Foreign seamen working within the county. over a certain amount are decided on board Norwegian registered " considering appeals in popula- by the Directorate of Taxes. vessels are assessed by the office, tion register cases concerning as are foreign performing artists change of address and applica- Tax audit while working in Norway. The tions for change of date of birth. The county tax assessment offices office administers the Nordic trea- perform tax audits, on-site audits ty on payment and transfer of tax. The county tax assessment offices and other audit measures in rela- In this connection, it keeps a prepare cases for the county tax tion to business enterprises and register of the tax payments of appeal board, issue local valuati- self-employed persons and prepa- employees from the other Nordic on rules and, if necessary, bring re tax audit reports. If errors are countries and is responsible for decisions by the higher assessment revealed, this may result in addi- transferring taxes between Norway appeal board before the county tional charges, which may be and the other Nordic countries. tax appeal board for review. imposed regardless of whether The office is located in Sandnes. the error was made through negli- The offices also perform tax gence or was deliberate. Changes The Central Tax Office for Large audits of the returns and accounts in tax assessments owing to Enterprises of self-employed persons. errors revealed by tax audits are The Central Tax Office for Large made by the local tax assessment Enterprises is responsible for the VAT office and are finally approved by assessment and control of large The county tax assessment offices the assessment appeal board. taxpayers including companies are responsible for registering Guidance of business enterprises which either have a high annual and maintaining the VAT and self-employed persons in con- turnover, are engaged in activities Register in cooperation with the nection with audit measures is in many municipalities, have sub- Central Coordinating Register of provided by the county tax assess- stantial ties abroad or are organi- Legal Entities at Brønnøysund. ment offices. zed as a group of companies. The They also deal with VAT returns, office also assesses shipping com- including cases where VAT is The county tax collection offices panies and calculates tonnage refunded by the state, and assess There is one county tax collection duties. The office is located in Moss. VAT provisionally when VAT office in each county with the returns are not received or are exception of Oslo and Akershus, The county tax assessment offices incorrect. The county tax assess- which share an office. The county There is a county tax assessment ment offices review tax audit tax collection offices are headed " " by a County Tax Collector. Assessment Division legal rules and systems adminis- The county tax collection offices The Assessment Division is head- tration within its field, and has have responsibility for collection ed by a Director