Law of the merit tax (mervalue tax law)

Date	LOV-2009-06-19-58
Ministry of	Treasury
Last modified	LAW-2016-06-17-43 from 01.07.2016
Published	In 2009 booklet 7
Istrontrecation	1:01.2010, 01.01.2011
Changing	LAW-1969--06-19-66
Announcement	7:06.2009 at 16.45
Card title	Mervalue tax law-mval.

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Capital overview :

• Chapter 1. The law's scope. Definitions (Section 1-1-1-1-3)
• Chapter 2. Registrar and Right (Section 2-1-2-5)
• Chapter 3. Mervalue tax liquidate revenue, withdrawals and inequality (Section 3-1-3-30)
• Chapter 4. Foundation for calculation of mervalue tax (Section 4-1-4-12)
• Chapter 5. Mervalue tax rates and areas for these (Section 5-1-5-11)
• Chapter 6. Recorder for merValue Tax (Section 6-1-6-35)
• Chapter 7. Varer as it should not be calculated mervalue tax of by incomes (Section 7-1-7-8)
• Chapter 8. Fraud for Inbound Merit Tax (Section Section 8-1-8-8)
• Chapter 9. Adjustment and refund of the inbound mervalue tax (Section Section 9-1-9)
• Chapter 10. Refund of mervalue Tax (Section 10-1-10-9)
• Chapter 11. Calculation and payment of mervalue tax (Section Section 11-1-11-6)
• Chapter 12. Tax Authority (Section 12-1-12-2)
• Chapter 13 General Case Processing Rules (Section 13-1-13-4)
• Chapter 14 Registration in Mervalue Tax Register mv. and simplified registration arrangement (Section Section 14-1-14-7)
• Chapter 15. Illumination liked about their own relationships mv. (SECTION 15-1-15 -11)
• Chapter 16 Control (Section 16-1-16-11)
• Chapter 17. Binding prestatements (Section 17-1-17-4)
• Chapter 18. Determining of mervalue tax at the discretion and modification of tax settlement mv. (SECTION 18-1-18-4)
• Chapter 19. Commaking and tax-opening (Section 19-1-19-193)
• Chapter 20. Search Target (Section 20-1-20-2)
• Chapter 21 Administrative reactions and punishment (Section 21-1-21-4)
• Chapter 22 End regulations (Section 22-1-22-3)

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Jf. former law 19 June 1969 No. 1 66.

Chapter 1. The law's scope. Definitions

SECTION 1-1. Sakal scope

(1) This law applies to mervalue tax. Mervalue Tax is a tax to the state that is to be calculated at the turnover, withdrawals and the acquisition of goods and services.

(2) The parliament impose the mervalue tax and determines the rates that will apply, jf. The Constitution Section 75 letter a.

Part Article SECTION 1-2. Geographic Scope

(1) This law gets the Applicability in the mervalue tax area.

(2) With the mervalue tax range, the Norwegian mainland and all area of the territory of the territorial border, but not Svalbard, Jan Mayen or the Norwegian automotive countries.

Part Article SECTION 1-3. Definitions

(1) In this law, the

a)	turnover : delivery of goods and services against settlement,

b)	goods : physical objects, herunder fixed property, and electric power, water from water works, gas, heat and cold,

c)	services : what can be retranslated and that are not goods by letter b, herunder limited rights to goods, and exploitation of immaterial values,

d)	tax subject : the one that is or should be registered in the Mervalue Tax Register,

e)	outgoing mervalue tax : mervalue tax to be calculated and paid at turnover and withdrawals,

f)	inbound mervalue tax : mervalue tax incurred at purchase mv. or by entry,

g)	exception from the law : turnover and withdrawals not reauthored by the law, nonetheless so that Section 16-1 and 16-6 applies,

h)	Exemption for mervalue tax : revenue and withdrawals that are reauthored by the law, but where it should not be calculated outgoing mervalue tax,

in)	remote delivery services : services in which the execution or provision of service species is not or difficult can be attached to a specific physical place,

j)	electronic services : remote delivery services provided over internet or other electronic web and that cannot be obtained without information technology, where the provision of services mainly is automated,

k)	public business : government, municipal and county official business,

l)	special vessel for use in petroleum business to sea : craft that is particularly built or converted into use in the petroleum business and which has missions in such business

(2) The Ministry can provide regulation on what is meaning

a)	personvehicles

b)	work of art, collectibles, antiques and used goods

c)	triellular value

d)	craft and aircraft in foreign-long speed

e)	electronic services

0	Modified by laws 10 des 2010 # 71 (ikr. 1 July 2011), 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article

Chapter 2. Registrait-liked and right

SECTION 2-1. Registrar the

(1) Proximity and public business should be registered in the Mervalue Tax Register when the turnover and withdrawals that are reauthored by the law until together have overrisen 50,000 crowns for a period of twelve months. For charitable and general public institutions and organizations, the beltway limit is 130,000 kroner.

(2) At the turnover of services that provide some right to witness sports events, the amounts limit for registration 3 million kroner. For the top two divisions in football for men and the top division in hockey for men apply to the first clause.

(3) Tilbyder providing electronic services, herunder electronic communications services, reauthored by the Section 3-30 fourth and fifth clause, shall be registered. When the deliveries happen by the use of the broker, the provider is deemed to be offered. The charge limit in the first clause applies.

(4) Concursbo is to be registered if the accusation was registered or enrollment likable.

(5) Death of Death shall be registered if the deceased was registered or enrollment body.

(6) Tax subjects that do not have business place or homeplace in the mervalue tax area shall be registered by representative. The representative must have home or business place in the mervalue tax area.

(7) Proximity that does not have business place or home place in the mervalue tax area and which only replaces services as mentioned in Section 6-28, can choose whether the business is to be registered in the Mervalue Tax Registry.

(8) The Ministry can provide regulation on registration and documentation-liked mv. of accounting information.

0	Modified by laws 25 June 2010 # 32 (ikr. 1 July 2010), 24 June 2011 # 27 (ikr. 1 July 2011), 7 des 2012 No. 1 78 (ikr. 1 jan 2013), see its V. Endres at Law 17 June 2016 # 31 (ikr. from the time the King decides).

Part Article SECTION 2-2. A registration unit

(1) Several enterprises driven by the same owner shall be registered in the Mervalue Tax Register as a single tax subject.

(2) Part of a tax subject can be registered as a separate tax subject if this part physically and formally is divorced. At the assessment of whether such registration should be permitted, it shall be among other placed emphasis on whether the part that is desired to be released has special commodity purchases, distinctive items and own employees. There is a provision for such registration that it is taken into account for the separate part.

(3) Two or more collaborative companies can be registered as one tax subject if at least 85 percent of the capital in each company is owned by one or more of the collaborative companies. All participating companies in a co-registration are solidarity responsible for the payment of mervalue tax.

Part Article SECTION 2-3. Voluntein Registration

(1) Proximity and public business that rents out construction or facilities can freely be registered in the Mervalue tax registry if built or facility is used

a)	in business that has been registered after this law,

b)	of public business in which the top authority is the municipal, county of the county, the county, or other rule or advice after the municipal law or municipal particular legislation,

c)	of intermunicipal and intercounty comunical gatherings organized by the municipal law or municipal particular legislation.

The charge limits in Section 2-1 apply accordingly.

(2) Abdulagers of agricultural property on at least five declines and landlords of agricultural space without buildings, can voluntarily be registered.

(3) Proximity and public business that operates outrent as mentioned in the first or second clause and is registered in the Mervalue tax register, deemed voluntary registered if the lease ratio is treated as mervalue tax.

(4) Association of purposes that have for purpose to build and maintain forest road, can voluntarily be registered.

(5) The developers who outside of nutrition behave water and debit sanitation in private regi can voluntarily be registered. It is a condition that the facility after the completion of any of which has been recorded after Section 2-1 for business in the water or drain sector.

(6) Proximity and public business as against the settlement of the settlement of the settlement of the enterprise that has been registered after this law can be voluntarily registered. The charge limits in Section 2-1 apply accordingly.

(7) The Ministry can provide regulation on padding and review of this paragrafen, herunder about conditions for registration.

0	Modified by laws 7 des 2012 No. 1 78 (ikr. 1 jan 2013), 20 June 2014 # 36 (ikr. 1 July 2014).

Part Article SECTION 2-4. Preregistration

(1) The one that has not reached the record limit of registration can be pre-registered in the Mervalue Tax Register if

a)	The person has made significant acquisitions that have the direct context of later mervalue tax liquidly revenue,

b)	mervalue tax liquidate turnover at the person will exceed the beltway limit by the time within three weeks from the time the statement is initiated.

(2) The Ministry can provide regulation on conditions for preenrollment.

Part Article SECTION 2-5. Lotfish

By lotfishing, it shall be made, the earsman or fisherman who deliver the fish to the buyer or as on the vessel's behalf receive the settlement for the fish, are registered in the Mervalue Tax Registry.

Part Article

Chapter 3. Mervalue tax liquidly revenue, withdrawals, and inflow

In Omstatement

SECTION 3-1. Goods and services

(1) It shall be calculated mervalue tax on the turnover of goods and services.

(2) Revenue of goods in the commission is considered both as the Commission of the Commission and the Commission's turnover.

(3) Revenue of electronic services that happen when using the broker is considered both as the selgers and the service of the providers.

(4) Although the inflow of a service is excluding from the law, the law still applies if the service is retranslated or conveyed by electronic communications services and the charge of the service is required by the providing of the communications service.

0	Modified by law 24 June 2011 # 27 (ikr. 1 July 2011).

Part Article SECTION 3-2. Health services mv.

(1) Revenue and the service of health services are excluding from the law, herunder services as

a.	retaken by the health and care services law and the specialist health care law

b.	retaken by the dental health care law, as well as dental technical services

c.	retaken of the Medicaid Act Chapter 5 and 10

d.	tes of occupational groups with authorization or license after health labor law

e.	totes of corporate health service

(2) Other goods and services that be reinserted as a natural clause in the performance of health services are reauthored by the exception in the first clause if the commodity or service is provided by the one that provides the health service.

(3) Formilling and the lease of labor in which the employment holder shall exercise health services are excluding from the law.

(4) The lease of assets, access to patient portfolio and similar to nutritional services that provide health services are excluding from the law if

a)	The landlord is a nutrition that provides health care services,

b)	The landlord is a business that is owned by nutritional services that are providing health services,

c)	The landlord is a public business that provides health care services.

(5) Dental-funded turnover of self-produced dental engineering products are excluding from the law.

(6) Revenue and the service of ambulance services with special infixed transport is exempt from the law.

0	Modified by law 24 June 2011 # 30 (ikr. 1 jan 2012 ifg. res. 16 des 2011 # 1252).

Part Article SECTION 3-3. Alternative treatment

(1) Revenue and the messaging of alternative care are excluding from the law if services are totes by occupational groups of authority or license after health labor law or by performers registered in the volunteer registry for performers of alternative treatment after law 27. June 2003 # 64 about alternative treatment of disease mv. SECTION 3.

(2) Section 3-2 other, third and fourth joints apply accordingly.

0	The first clause second period deselected from 1 jan 2011, see Section 22-2 (3).

Part Article SECTION 3-4. Social services mv.

(1) Revenue and the messaging of social services are excluding from the law, herunder social services

a.	after the health and care services law and child protection law

b.	as the ykes in children and youth institutions, leisure clubs, holiday colonies and similar

c.	that applies to the passport of children

(2) Other goods and services that be reinserted as a natural clause in the performance of social services are reauthored by the exception in the first clause if the commodity or service is provided by the person who is providing the social service.

(3) The lease of labor in which the employment holder shall exercise social services are excluding from the law.

(4) Services that pertain to operation of security alarms are excluding from the law.

0	Modified by law 24 June 2011 # 30 (ikr. 1 jan 2012 ifg. res. 16 des 2011 # 1252).

Part Article SECTION 3-5. Teaching services mv.

(1) Revenue and the application of teaching services are excluding from the law.

(2) The exception also includes other goods and services that are reinserted as a natural clause in the performance of underviewing services.

(3) The lease of labor in which the employment holder shall exercise underviewing services are excluding from the law.

(4) Serving from student and student cafeteria is excluding from the law.

Part Article SECTION 3-6. Financial Services

Revenue and the service of financial services are excluding from the law, herunder

a)	of insurance services

b)	revenue of funding services, still not financial leasing

c)	execution of payment missions

d)	turnover of valid tenders

e)	revenue of financial instruments and similar

f)	Management of securities fund

g)	Management of Investment Company

Part Article SECTION 3-7. Art and culture mv.

(1) Revenue and messaging services in the form of admission to theater, opera and ballet performances, concerts, circus, traveling carnival, dance events with live music as well as data hits and similar events aimed at children and youth are excluding from the law. The exception does not include striptease. The exception includes programs, souvenirs, and similar objects of trilar value that are retranslated in connection with such services.

(2) Revenue and the messaging of services in the form of artistic future of intellectual property is exempt from the law. The exception also includes services that are an integrated and necessary part of the completion of the future.

(3) Revenue and the messaging services are excluding from the law.

(4) The copyright's turnover of individual works of art and copyright of its own literary and artistic works are excluding from the law. The same goes for such revenue by the intermediary in the copyright of the copyright.

(5) The Formiling of works of art for the copyman is exempt from the law.

(6) Switching of works of art between public museums and art collections are excluding from the law. The exception also includes cases where public museums and art collections receive works of art from private in exchange with copies or reproductions. The exception does not include trade that occurs with or through one that operates the turnover of art as nutrition.

0	Modified by law 25 June 2010 # 32 (ikr. 1 July 2010, see its III about transition rules).

Part Article SECTION 3-8. Itim mov.

(1) Revenue of services in the form of admission to single-standing sports event is excluding from the law. With single-standing sports event, sports event as of the individual event does not be arranged more than once per year, and not for two or more years in a row. It is a provision that the tax subject is not enrollment liquidity for services that provide some right to witness sports events.

(2) Revenue of services in terms of the right to exercise sports activities are excluding from the law. The exception does not include the turnover and the lease of the right to take advantage of sports athletes from other than sports mv. whose sports offer primarily is based on the ultra-right effort.

0	Modified by law 25 June 2010 # 32 (ikr. 1 July 2010, see its III about transition rules).

Part Article SECTION 3-9. Public government exercise mv.

(1) Revenue of services as clause of public government exercise is exempt from the law.

(2) Revenue of services between participants in public service offices are excluding from the law if the service applies to establishment or operation of the service office.

(3) Revenue of services from the helper of the namesssAuthority in connection with foreclosure is excluding from the law.

Part Article SECTION 3-10. Services within the state

Revenue of services from a government unit to another state entity is excluding from the law if the provider does not run economic activity. The exception also includes the turnover of goods provided as a natural clause in the performance of the service.

Part Article SECTION 3-11. Real Estate

(1) Revenue and the lease of fixed property and privilege on fixed property are excluding from the law. The exception also includes the turnover of goods and services provided as clauses in the lease.

(2) The following revenue is nonetheless reauthored by the law :

a)	rental of room mv. and premises as mentioned in Section 5-5 first and other joints as well as the turnover of goods and services as mentioned in Section 5-5 third clause

b)	rental of company locations in connection with serving

c)	rental of parking spaces in parking business

d)	turnover of the right to repossess space for advertising

e)	rental of retention boxes

f)	The turnover of trees and crops on root if the conversion occurs independently of the reason

g)	turnover of the right to take out dirt, rock and other products of the ground

h)	turnover of right to hunting and fishing

in)	turnover of the right to repossess the Airport of Aircraft and Train One to Transport

j)	The turnover of the right to repossess municipal port against harbor fees or settlement in accordance with the fall and danger laws

k)	Exrent of fixed property and inflow of privilege to fixed property reauthored by a voluntary registration after Section 2-3 first, second, third, fourth and sixth clause

l)	rental of premises as mentioned in Section 5-11 other clauses

(3) The Ministry may give regulation that the restatement of the right to hunting and fishing nonetheless shall be exempt from the law, herunder determining terms for the exception.

0	Modified by laws 25 June 2010 # 44, 25 June 2010 # 32 (ikr. 1 July 2010), 7 des 2012 # 78 (ikr. 1 jan 2013), 20 June 2014 # 36 (ikr. 1 July 2014).

Part Article SECTION 3-12. Charity and general public institutions and organizations

(1) Revenue from charitable and general and nonprofit institutions and organizations of the following goods and services are excluding from the law :

a)	goods of triellular value

b)	goods to significant overprice

c)	ads in member magazines and similar

d)	used goods from store if goods received no-charge free and the store uses ultra-forced labour

e)	goods from single-standing and short-lived sales events

(2) The exception in the first clause letter a and b also includes revenue from commissionary.

(3) Charity and general institutional institutions and organizers of goods from kiosk and revenue of server services are excluding from the law. It is a condition that the restatement is happening in connection with events and that it is currently being used in the culture of ultra-human labor.

(4) Revenue of services from charitable and general institutions and organizations to joints within the same organization is excluding from the law. It is a provision that the services are directly related to the organization's ideal business.

(5) The Ministry can provide regulation on padding and review of this paragrafen, herunder about conditions for exceptions and whether or not the registration and documentation of the term of accounting information. The tax office can hit individual ordinance that one or more units or clause within an organization is not retaken by the exception in the fourth clause.

Part Article SECTION 3-13. Ideal organizations and organisations

(1) Revenue of goods and services from ideal organizations and organisations are excluding from the law if the charge is received in the form of member office. It is a condition that the restatement is clause in the organization's ideal business. The exception does not include services that provide some right to witness sports events.

(2) Revenue of services from ideal organizations and organisations to clauses within the same organization is excluding from the law. It is a provision that the services are directly related to the organization's ideal business.

(3) The Ministry can provide regulation on padding and review of this paragrafen, herunder about conditions for exceptions and registration and documentation-liked mv. of accounting information. The Ministry can also provide regulation that ideal organizations and organisations shall still calculate and pay mervalue tax if the exception in first clause involves significant competitive rivalries in relation to tax subjects that surround the equivalent goods and services. The tax office can hit individual ordinance that one or more units or clause within an organization is not retaken by the exception in other clauses.

0	Modified by law 25 June 2010 # 32 (ikr. 1 July 2010, see its III about transition rules).

Part Article SECTION 3-14. Lottery services

Revenue and the messaging of lottery services are excluding from the law.

Part Article SECTION 3-15. Ceremonial Services

Revenue of ceremonial services in association with funerals and bittings are excluding from the law.

Part Article Section 3-16. (Raised by law 19 des 2014 # 84 (ikr. 1 jan 2015).) Part Article SECTION 3-17 Services as a member of the rule of mv.

Revenue of services in the form of being a member of the Board of Board, representative, advice and similar are exempt from the law if the charge of the service is part of the basis for the calculation of employer tax.

Part Article SECTION 3-18. Fries, bills and coins

Revenue of stamps, bills and coins that collectibles are excluding from the law.

Part Article SECTION 3-19. Goods used private mv.

Revenue of goods that have been used privately or for other purposes that have not given the deductible for the incoming mervalue tax are excluding from the law.

Part Article SECTION 3-20. Deletion of climate quota

Revenue of services in the form of deletion of climate quotas is exempt from the law.

Part Article

II Issue

SECTION 3-21. Goods

(1) It shall be calculated mervalue tax when a commodity is taken out from the registered or enrollment liquidate business. It is still not to be calculated mervalue tax for capital goods as mentioned in Section 9-1 if the commodity is taken out for purpose within the overall business.

(2) It shall be calculated mervalue tax after the first clause only in the scope of the scope tax subject has been entitled to the waiver of the inbound merent tax on the acquisition or the position of the commodity. It is still to be calculated mervalue tax if the missing-tax bill is due to the fact that the commodity at the acquisition is exempt for mervalue tax.

Part Article SECTION 3-22. Services

(1) It shall be calculated mervalue tax when a service is taken out from the registered or enrollment liquidate business of private use or to other purposes outside of the overall business.

(2) For services as mentioned in Section 3-23 and services consisting in entry, renovation, modernization mv. of construction or facilities, building management and other management of such works shall be calculated mervalue tax also when The services are taken out for purposes that are exempt from the law.

Part Article SECTION 3-23. Honest purpose

It shall be calculated mervalue tax when goods and services from the registered or enrollment liquidating business are used in the business of

a)	broom to or natural avalour of enterprise holder, management, employees and retirees

b)	entry, maintenance, inrent and operation of fixed property to cover housing or welfare needs, herunder orphaned and equipment to such properties

c)	representation

d)	gift and outsharing in advertising eye and if the value is not trilar

Part Article SECTION 3-24 Motorvehicles

It shall be calculated mervalue tax when a car dealership captures a vehicle on its own name in the engine registration registry even if the vehicle is not applied. This still does not apply if the vehicle

a)	tas in use as rental vehicle in occupational rental business

b)	are applied as a means of transporting people against resettlement in the personnel transport business

c)	is not a person vehicle and is applied as a operating asset in the enterprise

Part Article SECTION 3-25. Goods and services to maintenance, use and operation of personnel vehicles

It shall be calculated mervalue tax when goods and services from a registered or enrollment liquidate business is used for maintenance, use and operation of personnel vehicles. The first period does not apply if the vehicle is used as

a)

sales

b)	rental vehicle in occupational rental business

c)	means of transporting people against resettlement in the personnel transport business

Part Article SECTION 3-26 Entry of building or facilities for your own bill

It shall be calculated mervalue tax when nutrition takes on goods and services in business with entry, renovation, modernization mv. of construction or rental, herding construction management, and other management of such works, and it is driven such business only for its own bill.

Part Article SECTION 3-27. Corresponding exceptions as at the turnover

The output of goods and services is excluding from the law if corresponding revenue is except after this chapter.

Part Article SECTION 3-28. Public business

The roof of goods and services from public enterprises that separately or in communities run business that primarily has for the purpose of tierent needs are excluding from the law if mervalue tax liquidly revenue of corresponding goods and services over a period of twelve months make up less than 20 percent of the total production.

Part Article

III Intransfer

SECTION 3-29 Goods

It shall be calculated mervalue tax on the acquisition of goods to the mervalue tax area.

Part Article SECTION 3-30. Services

(1) It shall be calculated mervalue tax of remote delivery services purchased beyond the mervalue tax area. This still does not apply if the service is part of the calculation basis after Section 4-11 first clauses.

(2) Mervalue tax duty after the first clause occurs if the recipient is nutritional or public business home-hearing in the mervalue tax area and the service is mervalue tax liquidate at the revenue of the mervalue tax area.

(3) If the service is for use in the mervalue tax area of some as mentioned in other clauses, the mervalue tax shall be calculated even if the service is delivered to receiver that is home-hearing outside the mervalue tax area. This still does not apply if it can be documented that there is estimated mervalue tax of the service beyond the mervalue tax area.

(4) For remote delivery services in the form of electronic services, therunder electronic communication services, mervalue tax duty also occurs when the service is delivered to other recipients than mentioned in other clause, provided that the recipient is home-hearing in the mervalue tax area and the service is mervalue tax liquidate at the revenue of the mervalue tax area. The same applies to other services when these are retranslated or conveyed by a offering of electronic communications services by the use of electronic communications, and the settlement is required by this offering.

(5) The provision of electronic communication services through a fixed terminal in the mervalue tax area shall be calculated mervalue tax even if the recipient is not home-hearing in the mervalue tax area. The action of the provision through fixed terminal outside of the mervalue tax area shall not be calculated mervalue tax even if the recipient is home-hearing in the mervalue tax area.

0	Modified by law 10 des 2010 # 71 (ikr. 1 July 2011) that changed by law 24 June 2011 # 27.

Part Article

Chapter 4. Foundation for calculation of mervalue tax

In Omstatement

SECTION 4-1. Main Rule

(1) At the turnover of goods and services, the calculation basis for the mervalue tax has been remade, herunder supplements that constitute a portion of the price of the commodity or service. The mervalue tax itself does not count on the calculation basis.

(2) As part of the settlement is considered among other things not

a)	allowance for outlay incurred in buyer's name and for buyer's bill

b)	legislerated inkasso and purgetyr

c)	Late interest rate after delay interest

0	Modified by law 25 June 2010 # 44.

Part Article SECTION 4-2. What to do in the calculation basis

(1) In the calculation basis, all costs are made by the fulfillment of the agreement, whether they are part of the settlement or the required special payment, herunder

a)	Customs and other fees stipulate with home law in law or the Parliament's plenwood ceiling, excluding one-time fees on motorcars mv.

b)	association fees, fees and other amounts incurred on delivery of goods or services

c)	auction-balance, commissions and similar

(2) Pre-agreed, conditional discounts given directly in connection with the sale, comes to fraductions in the calculation basis in the extent they have become effective.

(3) The Ministry can give regulation that closer to certain costs mv. should not be cut into the calculation basis.

Part Article SECTION 4-3. Trade of Trade mv.

(1) The pass-made entirely or partly of other than regular tenders, the calculation basis is the price of the delivered performance. If the price in such cases is lower than the common restatement of equivalent goods or services that are reassembled in business, the calculation basis is the common restatement. The same applies if it is not agreed at any particular price.

(2) The Ministry can provide regulation on reduced calculation basis when goods are received to the processing and equivalent quantity of the same kind of commodity be returned in the work condition. The Ministry can also provide regulation on what is meant by ordinary revenue value when trading of motor vehicles.

Part Article SECTION 4-4. Interessecommunities

(1), it consists of a stakeholder between supplier and recipient of goods and services, and this stakeholders must be believed to be able to lead to another determining of the settlement than if it had not been foregone, the calculation foundation cannot be set lower than the average revenue value.

(2) The Ministry can provide regulation on what means of ordinary revenue value by the turnover of motor vehicles in cases where it consists of a stakeholder community.

Part Article SECTION 4-5. The sale of used goods mv. -single-standing purchase and sale

(1) When used goods, works of art, collectibles or antiques are purchased for forward sales, herduring sales in commission or at auction, the calculation basis on the forward sale can be set to the difference between the purchase price and the sale price of the individual the commodity. It is a provision that the commodity has been purchased from a salesperson not to calculate the mervalue tax of the sale or that does not specify mervalue tax in the sales document after regulations granted in or in co-compliance of the book-law.

(2) When work of art, collectibles or antiques are introduced to forward sales, the calculation basis on the forward sale can be set to the difference between the calculation basis determined after Section 4-11 first joints and the sale price of the individual commodity.

(3) If the purchase price after the first or second clause exceeds the sale price, the difference can not be extracted from in the calculation basis for other sales.

Part Article SECTION 4-6. The sale of used goods mv. -overall purchase and sale

If the purchase or forward sale as mentioned in Section 4-5 happens overall and the price of the individual commodity is not known, the calculation basis on the forward sale difference between the purchase price and the sale price of the goods gathered for the entire term. If such purchases or sales make up more than 80 percent of purchase or sale in the term, the balance of others used lasts mv., where the sale price exceeds the purchase price, also is calculated overall and terminus. Overrises the value of purchase value of sales in a term, the excess amount can be counted on in the value of the overall purchases in the trailing terminals.

Part Article SECTION 4-7. Loss on outstanding accounts receivable and raising

(1) The calculation basis can be corrected if an outstanding foraging as it has previously been estimated outgoing mervalue tax off, due to the guilt's missing payment ability is finally deemed lost.

(2) The calculation basis shall be corrected if the purchase or sale is raised.

(3) The Ministry can provide regulation on when an outstanding foraging can be deemed to be finally stated lost.

Part Article Section 4-8. (Raised by law 7 des 2012 # 78 (ikr. 1 jan 2013).) Part Article

II Issue

SECTION 4-9. Main Rule

(1) At the withdrawal of goods and services, the calculation basis is the common restatement of the equivalent of goods and services.

(2) The Ministry can provide regulation on what is meaning of common restatement value by the withdrawal of goods and services.

Part Article SECTION 4-10. Used goods, works of art, collectibles and antiques

At the withdrawal of used goods, works of art, collectibles and antiques can compute the basis determined after Section 4-5 or Section 4-6.

Part Article

III Intransfer

SECTION 4-11. Goods

(1) Upon the entry of goods, the calculation basis shall be determined by the tolaw chapter 7 on the basis of the calculation of the toll. Toll and other fees that are required at the pre-harness are part of the calculation basis.

(2) By the acquisition of works of art, collectibles and antiques are the calculation basis 20 percent of the calculation basis after the first clause.

(3) By the entry of dental engineering products, the calculation foundation can be set to the value of materials, components and similar ones used for the position of the products if these expenses are specifically determined.

(4) Upon reentry of goods after predation, labor processing or repair is the calculation basis of the cost of work and by the shipment back and forth. The Tollaw Section 7-4 first clause letter c applies to the equivalent of goods reintroduced after repair.

Part Article SECTION 4-12. Services

(1) Upon purchase services as mentioned in Section 3-30 are the calculation basis of the mervalue tax settlement. The provisions on the calculation basis at the turnover apply accordingly.

(2) Vederlag designated in foreign currency, is considered to Norwegian crowns out of the reworking course at the delivery time determined with home in the customs law Section 7-19.

Part Article

Chapter 5. Mervalue tax rates and areas for these

SECTION 5-1. Almemorial and reduced rate

(1) It shall be calculated mervalue tax with the average rate, unless the restatement or the Draft is exempt for mervalue tax or not to be calculated mervalue tax on the incomes.

(2) The Act Section 5-2 to 5-11 applies to the extent that it follows by the Parliament's ordinance of mervalue tax that it should be calculated mervalue tax with reduced rate.

0	Modified by law 25 June 2010 # 32 (ikr. 1 July 2010).

Part Article SECTION 5-2. Proximity

(1) It shall be calculated mervalue tax with reduced rate by turnover, withdrawals, and the acquisition of nutritional funds. It is still to be calculated mervalue tax with the average rate of nutritional funds reserving as part of a serving service.

(2) As the nutrients are considered any food or beverage and any other commodity that is determined to be consumed by humans.

(3) As nutrients are not considered drugs, tobacco quarks, alcoholic beverages and water from water works.

(4) The Ministry can provide regulation on what is meaning of nutritional, serving services and inflow of nutritional funds.

Part Article SECTION 5-3. Persontransport mv.

It shall be calculated mervalue tax with reduced rate of turnover and withdrawals of services that pertain to personal transport and by the service of services that pertain to personal transport.

Part Article SECTION 5-4. Transport of vehicles on vessel

(1) It shall be calculated mervalue tax with reduced rate of turnover and withdrawals of services that pertain to transport of vehicles on ferry or other vessels on domestic road ambands. It is a condition that the vehicle is in use as vehicles when taken on board and set ashore from the ferry. The reduced rate also includes goods during transport on the vehicle.

(2) Transport on domestic road amband is when the ferry connection is established to serve as a link clause between parts of the domestic woven grid.

(3) The Ministry can provide regulation on what is meaning of vehicles in this paragrafen.

Part Article SECTION 5-5. Room rental in hotel business mv.

(1) It shall be calculated mervalue tax with reduced rate of turnover and withdrawals of services that apply to the rental of

a)	room in hotel business and similar business

b)	firm property to camping

c)	cabins, holiday camps and other recreational property

(2) It shall be calculated mervalue tax with reduced rate by rental of premises to conferences and meetings mv. from business as mentioned in the first clause.

(3) It shall be calculated mervalue tax with reduced rate of turnover and withdrawals of goods and services that after its species are not reauthored by the mervalue tax law and which constitute a natural clause in rentrent as mentioned in the first clause if not required The settlement of the commodity or service.

(4) It shall be calculated mervalue tax with reduced rate by the service of services as mentioned in the first and other clause.

(5) The Ministry can provide regulation on the distribution of the settlement between the average rate and reduced rate in enterprises as mentioned in this paragrafen.

Part Article SECTION 5-6. Kinoperformances

It shall be calculated mervalue tax with reduced rate by innings and withdrawals of services in the form of the right to witness kinoreilinger.

Part Article SECTION 5-7. Broadcast tax

It shall be calculated mervalue tax with reduced rate of turnover and withdrawals of broadcast services funded by Broadcast Tax, jf. The broadcast law Section 6-4.

Part Article SECTION 5-8. Viltliving navy resources

It shall be calculated mervalue tax with reduced rate of fish inflow to or through fish sales teams created in the co-hold of fish alslava. It shall be calculated mervalue tax with reduced rate of fish sales, or approval of such inflow.

0	Modified by laws 21 June 2013 # 75 (ikr. 1 jan 2014 ifg. res. 21 June 2013 # 726), 19 des 2014 # 84.

Part Article SECTION 5-9. The museum is mv.

It shall be calculated mervalue tax with reduced rate of turnover, withdrawals, and messaging services in the form of admission to exhibits in museums and galleries.

0	Added by law 25 June 2010 # 32 (ikr. 1 July 2010).

Part Article SECTION 5-10. Pleasure kicks mv.

It shall be calculated mervalue tax with reduced rate of turnover, withdrawals, and service of services in the form of access to amusement parks and experience centers.

0	Added by law 25 June 2010 # 32 (ikr. 1 July 2010).

Part Article SECTION 5-11. Athletes mv.

(1) It shall be calculated mervalue tax with reduced rate of turnover, withdrawals, and messaging services that provide some right to witness sports events.

(2) It shall be calculated mervalue tax with reduced rate by rental of premises in sports facilities and meetings mv. from tax subjects that are enrollment liquidate after Section 2-1 other clause. The same applies to the messaging of such rental services.

0	Added by law 25 June 2010 # 32 (ikr. 1 July 2010).

Part Article

Chapter 6. Recorder for mervalue tax

In the Interior of the Interior

SECTION 6-1. Ashows

The restatement of newspapers printed on paper and that regularly comes with at least one number weekly is exempt for mervalue tax.

Part Article SECTION 6-2. Electronic news services

(1) Revenue of electronic news services is exempt for mervalue tax.

(2) The Ministry can provide regulation on what it means with electronic news services.

0	Added by law 18 des 2015 # 118 (ikr. 1 March 2016 ifg. res. 19 Feb 2016 # 164), formerly Section 6-2 changed paragrafnumber to Section 6-3.

Part Article SECTION 6-3. Time magazine

(1) Revenue of magazine that is mainly retranslated to fixed subscribers or as mainly divided out to union members is exempt for mervalue tax in the last restatement clause.

(2) Revenue of magazine with deliberating political, literary or religious content, is exempt for mervalue tax in the last restatement clause.

(3) The Ministry can provide regulation on padding and review of this paragrafen, herunder about what it means with magazine and about terms of exemption. The Ministry can also give regulation that printing of magazine should be exempt for mervalue tax.

0	Modified by law 18 des 2015 # 118 (ikr. 1 March 2016 ifg. res. 19 Feb 2016 # 164), modified paragrafnumber from Section 6-2.

Part Article SECTION 6-4. Books

(1) Revenue of books is exempt for mervalue tax in the last restatement clause. The proposal applies to the equivalent of parallel editions of books published as audio books.

(2) The free ceiling does not apply to publications that are sold together with a commodity of other kind and as part of a joint commodity unit.

(3) The trend of books is exempt for mervalue tax if the employer is to hand out the entire team-up free or employer's forward sale is of so little scope that the employer does not become the registrar after Section 2-1 first clause. The proposal applies accordingly to the future of parallel editions of books published as audio books.

(4) The Ministry can provide regulation on what is meaning to books.

0	Modified by law 18 des 2015 # 118 (ikr. 1 March 2016 ifg. res. 19 Feb 2016 # 164), modified paragrafnumber from Section 6-3.

Part Article SECTION 6-5. Other publications

(1) Triking of parish magazine, school newspapers and street food magazine, is exempt for mervalue tax if the employer is not a tax subject. With street food magazine, a magazine that is retranslated by the difficulty.

(2) Issue revenue of street food magazine to the difficulty is exempt for mervalue tax.

0	Modified by law 18 des 2015 # 118 (ikr. 1 March 2016 ifg. res. 19 Feb 2016 # 164), modified paragrafnumber from Section 6-4.

Part Article SECTION 6-6. Electrical force mv. to household use in northern Norway

(1) Revenue of electrical power and energy supplied from alternative energy sources to household use in the counties Finnmark, Troms and Northern countries, are exempt for mervalue tax.

(2) When electrical power and energy supplied from alternative energy sources are retranslated ths to household use and ths for use in nutritional business as fully authored by the law, the exemption also includes the share of the power used in the business. It is a provision for exemption that the provision occurs after the same tariff and on the same meter.

(3) The Ministry can provide regulation on what it means with household use and about what energy sources are retaken by the exemption.

0	Modified by law 18 des 2015 # 118 (ikr. 1 March 2016 ifg. res. 19 Feb 2016 # 164), modified paragrafnumber from Section 6-5.

Part Article SECTION 6-7. Vehicle mv.

(1) Revenue and leasing of vehicles that only use electricity to propulsion are exempt for mervalue tax. The deadline applies only to vehicles that are retaken by the Parliament's ordinance of the one-time fee of Section 5 first clause letter in and which are the enrollment liquidating after the vegan traffic clove.

(2) Revenue of battery to vehicles as mentioned in the first clause is exempt for mervalue tax.

(3) Revenue of vehicles that are revisited by the Parliament's ordinance for reregistration fee is exempt for mervalue tax if the vehicle has been registered here in the country. The proposal also includes vehicles as mentioned in the ordinance Section 1 Tax Group c and which has allowed total weight of 7 500 kg or more. The Ministry may give regulation that the exemption of this clause includes other goods than the vehicle itself and work performed on the vehicle.

(4) The Ministry can provide regulation on what it means with leasing of vehicles after the first clause and battery of vehicles after other clause.

0	Modified by laws 20 June 2014 # 36, 13 des 2013 # 128 (ikr. 1 July 2015 ifg. res. 12 June 2015 No. 648), 18 des 2015 # 118 (ikr. 1 March 2016 ifg. res. 19 Feb 2016 # 164), modified paragrafnumber from Section 6-6.

Part Article Section 6-8. (Raised by law 7 des 2012 # 78 (ikr. 1 jan 2013).) Part Article SECTION 6-9. Farcloth mv.

(1) Revenue of the following craft is exempt for merValue Tax :

a)	vessel of at least 15 meters for use for personnel transport against settlement, detention sports, slegging, salvage or rescue, ice wrestling or trapping business

b)	special vessel for use in petroleum business to sea

c)	school vessel

d)	vessel of at least ten meters as acquired to the defense

e)	vessel for use for research and weather notification

f)	vessel of at least six meters to use for occupational fishing

The proposal also includes operating assets provided with such vessels.

(2) Revenue of services that stand in direct connection with construction, rebuilding, repair and maintenance of craft as mentioned in the first clause or operating assets of such vessels are exempt for mervalue tax in final restatement clause. The proposal also includes goods provided in connection with such services.

(3) Revenue of services from vessels in the form of berging vessels is exempt for mervalue tax.

(4) The lease of the following vessel is exempt for merValue Tax :

a)	vessel of at least 15 meters for use in foreign-long pace

b)	vessel of at least 15 meters for use in domestic speed if the vessel is determined for personal transport against settlement

c)	special vessel for use in petroleum business to sea

d)	vessel of at least ten meters as acquired to the defense

(5) The Ministry can provide regulation on what means of craft to occupational fishing after the first clause of the letter f.

Part Article SECTION 6-10. The aircraft mv.

(1) Revenue and the lease of aircraft to occupational aviation business and military aircraft are exempt for mervalue tax. The proposal also includes operating assets provided with such aircraft.

(2) Revenue of services that stand in direct connection with construction, rebuilding, repair and maintenance of aircraft as mentioned in the first clause or operating assets of such aircraft are exempt for mervalue tax in the last restatement clause. The proposal also includes goods provided in connection with such services.

(3) Revenue of services from vessels in the form of the enrichment of aircraft is exempt for mervalue tax.

(4) Revenue of flight simulators or parts and components of these for use in civil aviation is exempt for mervalue tax.

Part Article SECTION 6-11. Platforms, pipelines mv.

(1) Revenue and leasing of oil drilling platforms and other portable platforms for use in petroleum business are exempt for mervalue tax. The proposal also includes operating assets provided with such platforms.

(2) Revenue of services that stand in direct connection with construction, rebuilding, repair, and maintenance of platforms as mentioned in the first clause or operating equipment for such platforms is exempt for mervalue tax in the last restatement clause. The proposal also includes goods provided in connection with such services.

(3) Revenue of services from vessels in the form of salvage of platforms as mentioned in the first clause is exempt for mervalue tax.

(4) Revenue of goods and services for use in the context of construction, remodeled, repair and maintenance of pipelines between ocean areas beyond the mervalue tax area and land, is exempt for mervalue tax in the last restatement clause. The Ministry can hit single-ordinance that the exemption shall apply accordingly to its facilities on land that are for direct use in the context of the flow of gas.

Part Article SECTION 6-12. Entry of Embassy Building

(1) Revenue of services that stand in direct connection with entry of embassy buildings are exempt for mervalue tax in the last restatement clause. The proposal also includes goods provided in connection with such services.

(2) With the embassies of embassy construction, construction is owned by the state of the state and which is for official use as the chandli.

Part Article SECTION 6-13. International military forces and command units

The Ministry may on the basis of treaties and other international agreements give regulation that the turnover of goods and services to specific international military forces and command units is exempt for mervalue tax. The Ministry can further give regulation that the turnover of goods and services from international command units to their personnel is exempt for mervalue tax.

Part Article SECTION 6-14. Assignment of business

Revenue of goods and services that clause in the transfer of a business or part of this to a new holder is exempt for mervalue tax.

Part Article SECTION 6-15. Biological material

Revenue of human organs, blood and similar to hospitals or medical laboratories for use, examination or control, is exempt for mervalue tax.

Part Article SECTION 6-16. Funeral services

(1) Funeral councillor of services that pertain to transportation of the deceased are exempt for mervalue tax.

(2) Funeral councillor of services that pertain to packaging and shipment of urns after bifixes are exempt for mervalue tax.

Part Article

II Issue

SECTION 6-17. Corresponding exemption as at the turnover

Exempted goods and services are exempt for mervalue tax if the corresponding turnover is exempt after this chapter.

Part Article SECTION 6-18. Corporate anthines mv.

The roof of goods and services for entry or maintenance of border-ins for use in your own business is exempt for mervalue tax. The proposal also includes loose fixtures to such edge bits.

Part Article SECTION 6-19. Charity purpose mv.

(1) Services that totes no charge on charity basis is exempt for mervalue tax.

(2) Proximity funds provided no charge to the recipient for the issue on charitable basis are exempt for mervalue tax. The recipient must be registered in the Device Registry. The Ministry of Justice can in regulation give closer rules about which recipients can be taxed for more value tax-free deliveries to, and what is to consider as a division on charity basis.

(3) Goods and services provided with no-charge to volunteer organizations as clause in an emergency relief session in association with a natural disaster is exempt for mervalue tax.

0	Modified by law 17 June 2016 # 43 (ikr. 1 July 2016).

Part Article SECTION 6-20. Primary close-ups

(1) The roof of products from own fishing, forest farming, or agriculture with binaries, is exempt for mervalue tax if the products shall be used privately or for purposes within the frame of these close-ups.

(2) The Ministry can provide regulation on padding and review of the first clause. The Ministry can also give regulation that the withdrawal of goods and services to the use of entry or maintenance of fixed property in association with the primarings shall be exempt for mervalue tax.

Part Article

III Execution and turnover with association outside of the mervalue tax range

SECTION 6-21. The execution of goods

The restatement of goods out of the mervalue tax area is exempt for mervalue tax. The deadline still does not apply if the goods are included in overall terminus settlement after Section 4-6.

Part Article SECTION 6-22. The execution of services

(1) Revenue of services that completely out is for use outside the mervalue tax area is exempt for mervalue tax.

(2) Revenue of remote delivery services are exempt for mervalue tax when the recipient is nutritional or public business home-hearing outside the mervalue tax area. For the turnover of remote delivery services to other recipients home-hearing outside the mervalue tax area, first clause applies.

(3) Revenue of remote delivery services in the form of electronic services, herunder electronic communication services, is exempt for mervalue tax also when the service is delivered to other recipients home-hearing outside of the mervalue tax range than those is mentioned in the other clause. The first period nonetheless does not apply if the delivery of electronic communication services is happening through fixed terminal in the mervalue tax area. The action of such services through fixed terminal terminal outside of the mervalue tax area is the delivery of exempt. The first clause does not apply to electronic communications services.

0	Modified by law 10 des 2010 # 71 (ikr. 1 July 2011).

Part Article SECTION 6-23. Goods that are placed on tostorage

Revenue of goods such as the customs law Section 4-30 posted on buyer's tolls for execution is exempt for mervalue tax.

Part Article SECTION 6-24. Goods as reeled out of the mervalue tax range

Revenue of goods to a registered tax subject is exempt for mervalue tax if the buyer resale the goods out of the mervalue tax area before the goods are delivered. It is a provision for exemption that the buyer immediately interpreting the goods for execution.

Part Article SECTION 6-25. Goods to tourists

(1) Revenue of goods to people who are settled outside of the mervalue tax area are exempt for mervalue tax if the goods are taken out of the mervalue tax range as the travel goods. The free ceiling is conducted by the seller calculates mervalue tax by the restatement, but retiretes the tax when the goods are performed.

(2) People settled in other countries than Denmark, Finland and Sweden and people who are stalling on Svalbard or Jan Mayen, must carry out the goods within a month from the delivery. People settled in Denmark, Finland or Sweden must in immediate association with the purchase of the purchase of the homeland, and it must be calculated mervalue tax or equivalent of the restatement tax on the entry.

(3) The Ministry can provide regulation on minimum amount of exemption.

Part Article SECTION 6-26. Outsale at Airport on Outgo

(1) Revenue of alcoholic beverages, tobacco and sugar goods, perfumes, cosmetics and toiletries from tax-free sale at Airport (tolls C) on the outjourney from the mervalue tax area is exempt for mervalue tax.

(2) Revenue of other goods in transit hall on the Airport from the mervalue tax area is exempt for mervalue tax if the goods are sold to other than persons settled in Denmark, Finland, Norway or Sweden.

Part Article SECTION 6-27. The sale at Airport on arrival

(1) Revenue of alcoholic beverages, tobacco quarks, chocolate and sugar goods, perfumes, cosmetics and toiletries from tax-free sale at Airport (tolls C) upon arrival from other countries is exempt for mervalue tax.

(2) The Ministry can provide regulation on what commodity types and amounts of individual travelers can take with them.

Part Article SECTION 6-28. Transportation Services

(1) Revenue of transportation services taking place in the mervalue tax area is exempt for mervalue tax if the transport should happen directly to or from places beyond the mervalue tax area. The transport is considered to happen directly to or from places beyond the mervalue tax area when there is an agreement on coherent transport from a place in the mervalue tax area to a place beyond the mervalue tax area, or vice versa.

(2) The free ceiling also applies to association transport.

(3) The free ceiling also applies to services as in general, in general, is provided in connection with the transport services.

(4) The free ceiling does not apply to any portion of the rundres in the mervalue tax area out over 24 hours.

(5) For detention sports, the exemption is applicable only for services that are totes before the commodity to the recipient's outline at the agreed destination.

(6) The free ceiling does not apply to the Record Norway AS the transport of letters from the mersecurities tax area, unless it applies to mass shipments of such letters.

(7) The Ministry can provide regulation on terms of exemption.

Part Article SECTION 6-29. Business Services

(1) The milling of personal transport is exempt for mervalue tax if the transport occurs outside of the mervalue tax area or directly to or from places beyond the mervalue tax area.

(2) Formilling of the following services are exempt for mervalue tax if the services are provided outside the mervalue tax area :

a)	services as mentioned in Section 3-11 different clause letter a

b)	serving services

c)	rental of transportation funds

d)	access to exhibits in museums and galleries

e)	access to amusement parks and experiences centers

f)	right to witness sports events

(3) Revenue of brokerage services to Norwegian reyou or employers related to vessels that will immediately be used in overseas speed or in petroleum business to sea are exempt for mervalue tax. The same applies to such services related to platforms as mentioned in Section 6-11.

0	Modified by law 25 June 2010 # 32 (ikr. 1 July 2010).

Part Article SECTION 6-30. Goods and services to craft

(1) Revenue of further specific goods and services to use for foreign vessels as mentioned in Section 6-9 first clauses are exempt for mervalue tax.

(2) Revenue of further specific goods and services to the use of vessels of at least 15 meters is exempt for mervalue tax if the vessel in foreign-long transport goods or driver personnel transport against settlement.

(3) Revenue of further specific goods and services to special vessels for use in petroleum business to sea is exempt for mervalue tax.

(4) Revenue of further specific goods for use on vessels if the goods are for use outside the mervalue tax area, but where delivery happens in the mervalue tax area, are exempt for mervalue tax.

(5) The Ministry can provide regulation on which goods and services are retaken by the measures of the measures in this paragrafen and on terms of exemption. The Ministry may give regulation that the turnover of goods and services also for use for other vessels during their stay outside of the mervalue tax area is exempt for mervalue tax.

0	Modified by law 11 des 2009 # 129.

Part Article SECTION 6-31. Goods and services to aircraft

(1) Revenue of further specific goods and services to the use of aircraft to occupational aviation business is exempt for mervalue tax when the aircraft runs in foreign-long run.

(2) The Ministry can provide regulation on which goods and services are retaken by the exemption and on terms of exemption. The Ministry may give regulation that the turnover of goods and services also to other aircraft than aircraft in Foreign Affairs is exempt for mervalue tax if the aircraft for the individual trip has destination beyond the mervalue tax area.

Part Article SECTION 6-32. Goods and services to the petroleum business

(1) Revenue of further specific goods and services to use in ocean areas beyond the merits of the merits of exploration and exploitation of undersea natural instances, are exempt for mervalue tax if the conversion occurs to rights companies, drilling companies and owners and tenants of platforms. The same goes for innings to others who are not tax subjects and as beyond the merits of the mert tax area carry out services regarding facilities and devices that have ties to exploration and exploitation of undersea natural instances.

(2) Revenue of further specific services from the registrar body base of the base area of people as mentioned in the first clause and to owners or tenants of special vessels for use in petroleum business to sea is exempt for mervalue tax.

(3) The Ministry can provide regulation on which goods and services are retaken by the measures of the measures in this paragrafen.

Part Article SECTION 6-33. Commercials publications in foreign language mv.

Revenue of advertising publications in foreign languages and advertising films with foreign speech, is exempt for mervalue tax in the last restatement of the employer in the mervalue tax area if the publications and films are determined for use outside mervalue tax range. The proposal applies to the equivalent of the turnover of services in terms of printing and production of such publications and films.

Part Article SECTION 6-34. Warranty Repairs

Revenue of warranty repairs for the nutritional home-hearing outside of the mervalue tax area is exempt for mervalue tax. The proposal applies to repair of commodity or plant the nutritional has delivered to purchase in the mervalue tax area. It is a provision that the nutritional home-hearing outside of the mervalue tax area has not been registered in the Mervalue Tax Register.

0	Added by law 9 des 2011 # 53 (ikr. 1 jan 2012), formerly Section 6-34 changed paragrafnumber to Section 6-35.

Part Article

IV Prescription of the

SECTION 6-35. Prescription warrant

The Ministry can provide regulation on registration and documentation-liked mv. of accounting information.

0	Modified by law 9 des 2011 # 53 (ikr. 1 jan 2012), modified paragrafnumber from Section 6-34.

Part Article

Chapter 7. Varer as it should not be calculated mervalue tax by by incomes

SECTION 7-1. Goods that are exempt or excluding at the turnover of the mervalue tax area

It shall not be calculated mervalue tax on the entry of goods as mentioned in Section 3-6 letter d, Section 3-7 fourth clause, Section 3-18, Section 6-3 and 6-4, Section 6-7 first and second joints and Section 6-15.

0	Modified by laws 13 des 2013 # 128 (ikr. 1 July 2015 ifg. res. 12 June 2015 No. 648), 18 des 2015 # 118 (ikr. 1 March 2016 ifg. res. 19 Feb 2016 # 164).

Part Article SECTION 7-2. Goods as it should not be calculated toll of by incomes

(1) It shall not be calculated mert of goods as mentioned in the tolaw Section 5-1, Section 5-2 first clause letter b and c, Section 5-3, Section 5-4 first clause letter a, c, d, and g, Section 5-5, Section 5-7 first clause letter e and Section 5-9. It should also not be calculated mervalue tax on reentry of goods as mentioned in the customs law Section 5-4 first clause letter e if the carrying out and incomes the commodity is the same person. The Vilkyear that the person who encomes and performs the commodity must be the same person, still does not apply if the commodity is finally charged mervalue tax.

(2) It shall not be calculated mervalue tax on temporary entry of goods as mentioned in the tolls Section Section 6-1 to 6-4. The U.S. Customs Region may require security stillation for mervalue tax of goods that be introduced temporarily after the customs law Section 6-2 to 6-4.

0	Endres at law 18 des 2015 No. 1 118 (ikr. 1 jan 2017).

Part Article SECTION 7-3. Fwear and goods to craft mv.

(1) It shall not be calculated mervalue tax on the entry of craft and operating assets as mentioned in Section 6-9 first clauses or by reentry of such goods after rebuilding, repair or maintenance beyond the mervalue tax area.

(2) It shall not be calculated mervalue tax on the entry of goods as mentioned in the customs Act Section 5-2 first clause letter a, d and e.

(3) It shall not be calculated mervalue tax on temporary entry of spare parts and operating equipment for use for foreign vessels as mentioned in Section 6-9 first clauses. It is a provision that the goods are delivered to the foreign vessel and are reexecuting along with this.

Part Article SECTION 7-4. Aircraft and goods to aircraft mv.

(1) It shall not be calculated mervalue tax on the acquisition of aircraft and operating assets as mentioned in Section 6-10 first clauses or by reentry of such goods after rebuilding, repair or maintenance beyond the mervalue tax area.

(2) It shall not be calculated mervalue tax on the acquisition of goods as mentioned in Section 6-10 fourth joints.

(3) It shall not be calculated mervalue tax on the entry of goods as mentioned in the customs Act Section 5-2 first clause letter a, d and e.

(4) It shall not be calculated mervalue tax on the entry of further specific goods for use for aircraft as mentioned in Section 6-10 first clauses if the aircraft runs in foreign-long pace or for the individual trip has destination beyond the mervalue tax area. The Ministry can provide regulation on which goods are being retaken and about terms for it not to be calculated mervalue tax.

Part Article SECTION 7-5. Platforms mv.

(1) It shall not be calculated mervalue tax on the acquisition of platforms and operating assets as mentioned in Section 6-11 first joints or by reentry of such goods after rebuilding, repair or maintenance beyond the mervalue tax area.

(2) It shall not be calculated mervalue tax when ownership companies make goods for use in the context of construction, remodeled, repair and maintenance of pipelines in petroleum business. Section 6-11 fourth clause different period applies to the equivalent.

(3) It shall not be calculated mervalue tax on the entry of parts of platforms as mentioned in the first clause if the parts are introduced to the destruction or for use in teaching business by schools and institutions.

Part Article SECTION 7-6. Goods received no-charge free

The Ministry can give regulation that it should not be calculated mervalue tax on the acquisition of goods received no-charge.

Part Article SECTION 7-7. Electrical Power

It shall not be calculated mervalue tax on the input of electrical power.

Part Article SECTION 7-8. Goods of educational, scientific and cultural species

The Ministry can give regulation that it should not be calculated mervalue tax on the acquisition of goods of education, scientific and cultural species.

Part Article

Chapter 8. Fraud for Inbound Mervalue Tax

SECTION 8-1. Main Rule

A registered tax subject has the right to deductions for the inbound mert tax on acquisitions of goods and services that are for use in the registered business.

Part Article SECTION 8-2. Fraretion for acquisitions partly for use in recorded business

(1) A registered tax subject that acquire goods and services that are for use both within the registered business and for other purposes, has the right of the deduction for inbound mert tax only for the part of the commodity or service that is for assumed use in the registered business. If the use that does not provide the right to deductions for the inbound merValue Tax takes place within the tax subject's overall business, Section 8-5 only applies for services as mentioned in Section 3-23 and Section 3-26.

(2) Public business that after Section 3-28 should not calculate mervalue tax by withdrawals, has the right to the deductions for inbound mervalue tax only for acquisitions of goods and services that be retranslated to others.

(3) For goods and services that are for use both in the registered business and for other purposes, there is no deductible if the restatement from the recorded business would not exceed five percent of the enterprise overall revenue in period of an fiscal year. This still does not apply to enterprises that primarily reposition services that are except for Section 3-6.

(4) For goods and services that are for use both in the registered business and for other purposes, it is full waiver if the part of an enterprise turnover excluding from the law, normally not exceeding five percent of the enterprise overall revenue during an fiscal year.

(5) The Ministry can provide regulation on the distribution of the inbound mervalue tax. The Ministry can also make exceptions from the first clause of the beltrotor bike used in the reinoperating industry.

Part Article SECTION 8-3. Other limitations in the waiver court

(1) The Fraud Court does not include inbound mervalue tax on

a)

serving

b)	costs regarding rent of company locations in connection with serving

c)	art and antiques, unless the buyer reputs goods of the same kind in their business or goods is for use in business as mentioned in Section 5-9

d)	broom and natural-list salary of enterprise holder, management, employees and retirees

e)	representation

f)	gifts and goods and services to outsharing in advertising eye when the value is not trilar, nonetheless so that it is deductible for goods if they are carried out for use outside of the mervalue tax area

g)

entry, maintenance, inrent and operation of fixed property to cover housing or welfare needs, herunder indepensors and equipment to such properties. It is nonetheless deductible for the inbound mervalue tax on entry and maintenance of corporate canines, herunder loosely fixture to corporate rantines.

(2) It is nonetheless deductible for goods as mentioned in the first clause to use for aircraft in foreign-long speed or vessel of at least 15 meters when it in foreign-long haul goods or driver personal transport against resettlement.

(3) The Ministry can provide regulation that it should also be deductible for acquisitions for use for entry and maintenance of fixed property in association with the primary close-ups. The Ministry can provide regulation on registration and documentation-liked mv. of accounting information.

0	Modified by laws 25 June 2010 # 32 (ikr. 1 July 2010), 19 des 2014 # 84.

Part Article SECTION 8-4. Vehicle

(1) The Fraud Court does not include the inbound merValue Tax on the acquisition, operation and maintenance of personnel vehicles. It is nonetheless deductible for the inbound merValue Tax on Personvehicles for use as

a)

sales

b)	rental vehicle in occupational rental business

c)	means of transporting people against resettlement in the personnel transport business

(2) The Ministry can provide regulation on padding and review of this paragrafen.

Part Article SECTION 8-5. Goods and services of the same species reset in business

Although the deductible court is limited after Section 8-2 to 8-4, a registered tax subject shall be deductible in its entirety on goods and services that are of the same species as the goods and services that are replaced in the registered business.

Part Article SECTION 8-6. damage done before enrollment

(1) A registered tax subject has the right to deductions for the inbound mert tax on goods and services acquired up to three years prior to registration in the Mervalue Tax Register (the retrograde tax settlement) in the extent that the acquisitions have directly The context of the restatement in the recorded business. This still does not apply to goods and services that are recast prior to registration. Demand for deductions must be released at the latest three years after registration. Requirement of the waiver for inbound mersecurities tax on acquisitions that are part of a capital commodity as mentioned in Section 9-1 other clause b, must be induced within three years the rain from the court to the retrograde tax settlement occurred. The time limit in the first period does not apply to such acquisitions as part of a capital commodity as mentioned in Section 9-1 other clause letter b.

(2) The Ministry can provide regulation on padding and review of this paragrafen.

0	Modified by law 19 des 2014 # 84.

Part Article SECTION 8-7. Framission right of bankruptcy and change of insolvent estate

(1) The course of the courier has the right to deductions for the inbound mervalue tax on the delivery of goods and services forward to opening up of the booster. After this point, the bankruptcy estate has the right to deductions.

(2) At the shift of insolvent estate, the estate has the right of the deductions for the inbound merValue Tax on goods and services provided after the opening of the booster.

Part Article SECTION 8-8. Payment via bank as terms of deduction for inbound mervalue tax

(1) Fradrag for the inbound tax of goods and services is provided only when payment occurs via bank or enterprise with the right to drive payment, unless the payment overall constitutes less than 10,000 kroner. Several payments that apply to the same commodity delivery, service, contract, or similar, shall be considered as one payment by the charge of the belline limit in the previous period. By running or periodic benefits, more payments are to be collected for costs that come to deductions the same year.

(2) Is an amount of deductible in a term prior to payment has taken place and payment later so that the waiver should not be preceded by this paragraph, previously deductible amounts to the term payment will occur.

(3) When strong civic consideration makes it necessary, the ministry may decide that the first clause does not come to the Applicability.

(4) The Ministry may provide regulation to padding and review of this paragraph, herders further provisions that other payment methods should equal to payment via bank, make exceptions from the claim of payment via bank in the shonest cases, Applicability of the amounts of the border and about the requirements of documentation.

0	Added by law 11 des 2009 # 129 (ikr. 1 jan 2011) that changed by law 25 June 2010 # 44.

Part Article

Chapter 9. Adjustment and reduction of inbound mervalue tax

In Adjustment or Rectification mv.

SECTION 9-1. Adjustment or reduction of the inbound mervalue tax

(1) Inbound mersecurities tax on capital goods obtained, induced or completed after 31. December 2007, shall by modified use mv. adjusted after Section 9-2 to 9-5 or retaken after Section 9-7.

(2) With capital goods, the

a)	machinery, fixtures and other operating assets in which the inbound mervalue tax of costly price constitutes at least 50,000 kroner, still not vehicles released for mervalue tax after Section 6-7 third clause

b)	fixed property that has been subject to new-, on-or rebuilding where inbound mervalue tax on the costs of this constitutes at least 100,000 crowns

(3)---.

(4) The Ministry can provide regulation on what should be counted as the incoming mervalue tax incurred in connection with construction measures as mentioned in other clause b.

0	Third clause has been repealifted from 1 jan 2011, see Section 22-2 (3). Modified by law 18 des 2015 # 118 (ikr. 1 March 2016 ifg. res. 19 Feb 2016 # 164).

Part Article

II Adjustment of the inbound mervalue tax

SECTION 9-2. When inbound mervalue tax is to be adjusted

(1) Registered tax subject shall adjust the inbound mervalue tax when the use of a capital commodity after the acquisition, the position or completion changes from fratification purposes to non-waiver purposes, or the opposite. If the tax subject is given the right to deductions for the inbound mervalue tax as a result of lovening, the tax subject nonetheless has no right to adjust the inbound merit tax for acquisitions mv. taken before the solvent of the solvent.

(2) Registered tax subject should adjust the inbound mervalue tax when capital goods as mentioned in Section 9-1 other clause letter a resettlement, provided that the restatement is mervalue tax and it is not given full deductions for inbound mervalue tax by The acquisition mv. Adjustion amount may not exceed 25 percent of the settlement, mervalue tax did not co-calculated.

(3) Registered tax subject should adjust the inbound mervalue tax when capital goods as mentioned in Section 9-1 other clause letter b overras.

(4) Registered tax subject should adjust the inbound mervalue tax when capital goods are overdragged as clause in the transfer of business or part of this, and the handragment is exempt for mervalue tax after Section 6-14.

(5) Inbound mervalue tax should still not be adjusted if it is to be calculated mervalue tax after Section 3-21 first and other clauses.

Part Article SECTION 9-3. Transfer of the court and the duty of adjusting incoming mervalue tax

(1) Adjustment after Section 9-2 third and fourth clause can be exemptions in the scope of the taking over the capital commodity takes over the adjustment commitment.

(2) The person who overtakes the capital commodity shall make an overall alignment of the inbound mervalue tax for changes as mentioned in Section 9-2 first clauses that occur in their ownership time. The taking over the capital commodity is given the right and duty to adjust for later changes.

(3) The Ministry can provide regulation on padding and review of this paragrafen.

Part Article SECTION 9-4. Adjusterperiod

(1) For capital goods mentioned in Section 9-1 other clause letter a, alignment shall be made for changes that occur within the five first fiscal years after the acquisition or the position of the acquisition. In the adjustment period, the fiscal year capital goods were acquired or induced.

(2) For capital goods as mentioned in Section 9-1 different clause letter b, the adjustment period is ten years after completion. Such capital goods are deemed to be completed when issued completion or temporary use permit, or if such reference or permission is not required, when capital goods are applied. In the adjustment period, the fiscal year capital goods were completed.

(3) A tax subject that has adjusted inbound merit tax overall due to the termination of mervalue tax liquidate business and that retain capital goods in the enterprise can continue to adjust if and from the time they later in The adjustment period is recorded in the Mervalue Tax Registry.

Part Article SECTION 9-5. Calculation of the adjustment amount mv.

(1) A fifth of the inbound mervalue tax that incurred at the acquisition or the position of capital goods as mentioned in Section 9-1 other clause a, should be adjusted in the individual fiscal year. For capital goods as mentioned in Section 9-1 other clause letter b, a tenth of the inbound mervalued tax that incurred in connection with new-, on-or redevelopment is adjusted in the individual fiscal year.

(2) The adjustment is made on the basis of the change in the waiver percentage that takes place within the individual fiscal year relative to the tax rate of the adjustment period of adjustment. By alignment as a result of the termination of business or the transfer of capital goods, alignment shall be collected for the remaining part of the adjustment period. In the remaining part of the adjustment period, also with the fiscal year utilization of capital goods changes or capital goods are overpulled.

(3) It shall not be subject to alignment if the change in the waiver percentage is less than ten percentage points in relation to the waiver percentage at the adjustment period of the adjustment.

(4) If the change in use only applies to one part of a capital commodity as mentioned in Section 9-1 different clause b, alignment shall be adjusted for the inbound mervalue tax that connects to this part. The same applies to the transfer of such part.

(5) The Adjustment amount shall be included in the revenue task as an increase or decrease of the inbound mervalue tax.

(6) The Ministry can provide regulation on padding and review of this paragrafen.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

III Reduction of Inbound Mervalue Tax

SECTION 9-6. Sales mv. of personnel vehicles

(1) This paragrafen applies to the personnel vehicles used as rental vehicles in occupational rental business or as a means of transporting persons against the resettlement in the personnel transport business. Frameted inbound mervalue tax for such personnel vehicles shall be reintroduced if the vehicle in the first four years after registration is sold or repurred to use that would not be granted deductible. The same applies if the business later becomes excluding from the law.

(2) In the refund amount, deductions will be made for 1/30 for each full month and then for 1/60 for each full month the following three years rained from the registration time.

(3) Inbound mersecurities tax shall not be withheld if the sale or resale is due

a)	The vehicle is being condemned

b)	the owner's bo is taken during bankruptcy treatment or public debt negotiation

c)	the owner dies

(4) The tax office can hit individual ordinance that withholding may be exempted if the sale or reprocessing is due to the ratio of tax subject has not had control over or a backlog for other reasons will seem particularly unreasonable. An ordinance of avoidance has been granted effect from the point of the time the personnel vehicle is sold or otherwise redisposed to use that would not grant deductible.

0	Modified by law 19 des 2014 # 84 (ikr. 1 jan 2015), see its VIII.

Part Article SECTION 9-7. Sales mv. of fixed property before completion

(1) Framerted inbound mervalue tax shall be retained if capital goods as mentioned in Section 9-1 other clause letter b before the completion of the completion or be redisposed to use that would not be granted deductible.

(2) Return can be exempted in the scope of which the capital takes over the duty of withdrawn the waiver of the deductible of the tax return.

(3) The Ministry can provide regulation on terms of the transfer of the repayment duties.

Part Article SECTION 9-8.

0	The paractment has been repeased from 1 jan 2011, see Section 22-2 (3).

Part Article

IV Prescription of the

SECTION 9. Prescription warrant

The Ministry can provide regulation on registration and documentation-liked mv. of accounting information.

Part Article

Chapter 10. Refund of mervalue tax

In Mervalue Tax incurred at domestic turnover

SECTION 10-1. Close-up with no business place or home place in the mervalue tax area

(1) Proximity overseas that has not had tax liquidate revenue in the mervalue tax area for the last twelve months, has the right to reimbursement of the inbound mervalue tax if

a)	The merit fee applies to the acquisition of goods or services in the mervalue tax area or the entry of goods to the mervalue tax area, and goods or services are for use in the enterprise,

b)	The restatement outside the mervalue tax area had co-led the registration equal or the right of voluntary registration if the restatement had occurred in the mervalue tax area, and

c)	The merit tax rate had been deductible if the business was registered in the mervalue tax area.

(2) Proximity abroad registered after simplified registration arrangement by Section 14-4 to 14-7, has the right to reimbursement of inbound mervalue tax if

a)	The merit tax applies to the acquisition of goods or services in the mervalue tax area or the entry of goods to the mervalue tax area, and the goods or services are for use in the enterprise, and

b)	The mert tax rate had been deductible if the business was registered tax subject in the mervalue tax area.

(3) Proximity abroad that only replaces services as mentioned in Section 6-28, has the right to reimbursement of incoming mervalue tax if

a)	those in accordance with Section 2-1 seventh clause have not been registered in the Mervalue Tax Register,

b)	The mervalue tax applies to the acquisition of goods and services in the mervalue tax area or entry of goods to the mervalue tax area and goods or services are for use in the enterprise, and

c)	The mert tax rate had been deductible if the business was registered tax subject in the mervalue tax area.

(4) Inbound mervalue tax refunds not for goods obtained or introduced to the mervalue tax area and then be retranslated here. The same applies to mervalue tax for goods that are introduced to be delivered to purchase in the mervalue tax area.

(5) The Ministry can provide regulation on padding and review of this paragrafen, herunder about conditions for reimbursement. The Ministry can also give regulation that the remerger is conditioned by the applicant's homeland to provide equivalent reimbursement of mervalue tax or other restatement tax to nutrition with business location or homelocation in the mersecurities tax area. The same applies to reimbursement of mervalue tax on goods and services for the use of trucks registered or home-hearing outside the mervalue tax area when the trucks are used in transport to or from the mervalue tax area.

0	Modified by laws 24 June 2011 # 27 (ikr. 1 July 2011), 7 des 2012 No. 1 78 (ikr. 1 jan 2013), see its V.

Part Article SECTION 10-2. Strangers country embassies and consulates

(1) Strangers of the country's embassies and consulates with diplomatic officials have the right to reimbursement of the inbound mervalue tax incurred when purchasing closer specific goods and services to

a)	state-owned estates

b)	officially use for diplomatic missions and craft consulates

c)	diplomatic representative and consular craft service's personal use

(2) The Ministry can provide regulation on padding and review of this paragrafen, herders about which goods and services are being retaken by the refusion arrangement and terms of terms for reimbursement.

Part Article SECTION 10-3. International organizations and cooperation projects

The Ministry can on the basis of treaties and other international agreements give regulation and hit single ordinance for the reimbursement of inbound mervalue tax to specific international organizations and cooperation projects, herunder determining conditions for reimbursement.

Part Article SECTION 10-4. Emergency Help Actions

(1) It is granted reimbursement of the inbound mert tax incurred on purchase of goods that within two months after delivery is taken out of the mervalue tax area as clause of an emergency relief session.

(2) The Ministry can provide regulation on padding and review of this paragrafen, herunder about conditions for reimbursement.

Part Article Section 10-5. (Raised by law 11 des 2009 # 129.) Part Article SECTION 10-6. Lotfishermen

(1) Lottfishermen who themselves hold fish cabinets in the person fishing, have the right to reimbursement of the inbound mervalue tax that has been paid at purchase or rent by the tools the lotus fishermen participate.

(2) The Ministry can provide regulation on padding and review of this paragrafen, herunder about conditions for reimbursement.

0	Modified by law 25 June 2010 # 44.

Part Article

II Mervalue tax paid by the input

SECTION 10-7. Goods that are reperformed or are misdeclared

(1) The non-tax subject has the right to reimbursement of mervalue fees paid by the entry fee if

a)	The commodity is reperformed in unchanged condition because the commodity has been missubmitted, misordered or not delivered as agreed

b)	The commodity is reperformed for other reasons than those mentioned in letter a and customs will be or could be repaid after tolaw Section 11-2 first and second clause and Section 11-4 first clauses

c)	The ware is reperformed and it should not have been estimated mervalue tax on the pre-seat after Section 7-2 other clause

d)	it has been made wrong by the continuation of the commodity

(2) For goods that are reperformed, jf. first-clause letter a to c, there is a provision for reimbursement that the commodity is reperformed within one year after the pre-capsule. The U.S. Customs region can in very honest cases extend the deadline. The requirement of reexecution can be waived if the commodity is obliterated under the control of or after agreement with the customs region against the person responsible for the mervalue tax after Section 11-2 carries the costs.

0	Endres at law 18 des 2015 No. 1 118 (ikr. 1 jan 2017).

Part Article SECTION 10-8. Goods that are introduced temporarily-partial refunds

(1) After the commodity has been reperformed, the non-tax subject has the right to reimbursement of mervalue tax paid by the entry of

a)	goods rented or borrowed from places beyond the mervalue tax area

b)	Facilities and facilities and transport materials as nutrition with business location or homelocation beyond the mervalue tax area takes with them for execution of missions here

(2) In the refusion amount, deductions are made by five percent per month or part of the month rained from the pre-seal of the commodity.

Part Article SECTION 10-9. Refund to tax subject

Tax subjects cannot be reimbursed mervalue fees paid by innings. Refund can still be given if

a)	The commodity is declared on the wrong recipient

b)	The mervalue fees are paid both by the one that enleads the commodity and of their deputy. The mediation can then be reimbursed the mervalue fees.

0	Raised by law 18 des 2015 # 118 (ikr. 1 jan 2017).

Part Article

Chapter 11. Calculation and payment of mervalue tax

In Responsibility for calculation and payment

SECTION 11. Revenue and withdrawals

(1) The tax subject shall calculate and pay the mervalue tax of mervalue tax liquidity revenue and withdrawals.

(2) At the turnover of climate quota to nutritional or public business, the recipient of the services shall calculate and pay mervalue tax. Recipients who are nutritional or public business, but not tax subject, shall calculate and pay mervalue tax first when the overall purchase for a term exceeds 2,000 kroner, mervalue tax did not count.

(3) At the turnover of gold with a fineability of at least 325 centiparts to nutritional or public business, the recipient of the goods or services shall calculate and pay mervalue tax. Other clause other period applies to the equivalent.

(4) If a tax subject is registered by representative, the representative along with the tax subject is responsible for the merit of the mert tax fees. The representative is still not responsible for the payment of mervalue tax if the nutritional is home-hearing in an EPS state that after tax deal or other folk agreement with Norway shall exchange information and assist with inforaging of mervalue tax requirements.

(5) The Ministry may give regulation that mervalue tax should be able to be calculated and paid differently than by representative.

(6) The Ministry can provide regulation on which objects are retaken by the third clause first period.

0	Modified by laws 26 March 2010 # 7, 21 June 2013 # 71 (ikr. 1 July 2013), 13 des 2013 No. 125 (ikr. 1 jan 2014), 17 June 2016 # 31. Endres at Law 18 des 2015 # 118 (ikr. 1 jan 2017). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 11-2. The entry of goods

By the entry of goods, it shall as by the customs law is responsible for the toll, calculate and pay mervalue tax.

0	Raised by law 18 des 2015 # 118 (ikr. 1 jan 2017).

Part Article SECTION 11-3. The entry of services

(1) Upon purchase of remote delivery services authored by Section 3-30 first to third clause, the recipient of the services shall calculate and pay mervalue tax. Is the recipient not registered in the Mervalue Tax Register, the mervalue tax shall be first calculated and paid when the overall purchase for a term exceeds 2,000 kroner, mervalue tax did not count on the charge.

(2) Upon purchase of electronic services, herunder electronic communications services, reauthored by Section 3-30 fourth and fifth joints, shall be offered as mentioned in Section 2-1 third clause calculate and pay mervalue tax.

0	Modified by laws 25 June 2010 # 32 (ikr. 1 July 2010), 24 June 2011 # 27 (ikr. 1 July 2011).

Part Article SECTION 11-4. Amount incorrect specified as mervalue tax

(1) A tax subject shall pay charges incorrect as mervalue tax in sales documentation. This applies to mervalue tax provided with a for large amount and mervalue tax specified for the turnover excluding from the law or exempt for mervalue tax. This also applies to mervalue tax specified when the recipient duties to calculate and pay mervalue tax after Section 11-1 other or third clause.

(2) The non-tax subject and as in violation of Section 15-11 first clauses have specified amount of uncorrect as mervalue tax in sales documentation shall pay the amount.

(3) Payment can be neglected if the error is corrected to the buyer.

0	Modified by laws 26 March 2010 # 7, 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 13 des 2013 # 125 (ikr. 1 jan 2014).

Part Article

II the payment of the inbound mervalue tax

SECTION 11-5. Outpayment of the inbound mervalue tax

(1) If the inbound mervalue tax exceeds outgoing mervalue tax in a term, excess of the inbound mervalue tax is to be paid. Revenue tasks must be provided for prior terminals.

(2) Even if the payout of the amount has not taken place within the next tax term, the tax subject has no right to deductible the amount in later restatement task.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 11-6. Outpayment at the foreis mv.

(1) Fishermen to deliver restatement task once a year after Section 15-4 can after the millis of vessels, larger redcloset losses or greater damage to vessels, fish-fishing, or vessel's durable operating assets few paid off-excess inbound mert tax after special reckoning before the expiration of the person calendar year.

(2) The Ministry can provide regulation on padding and review of this paragrafen, herunder about terms of payout.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 12. Tax authorities

0	Kapitlet repealed by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 12-1. Tax authorities in first agency

(1) The tax office is tax authority in the first authority.

(2) The U.S. Customs Region is tax authority when mervalue tax shall be calculated by the entry of goods and by refunds after Section 10-7 to 10-9.

(3) The Ministry may give regulation that the tax office is tax authority when mervalue tax is to be calculated by the entry of goods. It can be determined that Section 13-3 can be dedikes.

0	Modified by laws 25 June 2010 # 44, 19 June 2015 # 56 (ikr. 1 jan 2016). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 12-2. Central tax authorities

Tax Directorate, Toll and Tax Directorate ¹ and the Tax Team Board is central tax authorities. The resolution of members of the Tax Team Board, Assembly and Organizing of the Board of Board of the League Law Section 2-4a, 2-4b, 2-5, 2-7, and 2-8.

0	Modified by law 19 des 2014 # 84 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).
1	Now the Customs Directorate.

Part Article

Chapter 13 General case management rules

0	Kapitlet repealed by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 13-1. The relationship with the Management Act

The Prevalence Act applies if nothing else is determined in this law.

0	Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 13-2. Taushei-liked

(1) Any person who has or has had the position, position or assignment related to the tax administration shall prevent any unauthorized entry or knowledge of what she or he in her work has learned about someone's formagues or income conditions or other economic, corporate or personal relationships. The taking office, position or assignment shall give written statement that she or he is familiar with and will comply with the privilege. The Prevalence Act Section 13 to 13 e does not apply to the privilege of the patient after this paragrafen.

(2) Tausheme duties after the first clause is not to obstacle that information is provided

a)	of public authority that may have use for them in their work with tax, toll, fees, welfare, grants, or contributions of public funds,

b)

of the public authority for use in the context of enforcement of the laws of work environment, mandatory service, accounting and accounting drivers, audit welding, currency management, or stock companies, or as revisioner public business, as well as to the State Council for the law business for use for probation purposes,

c)	of public authority for use for statistics purposes,

d)	of public authority when necessary to obtain further details,

e)	to publicly appointed Inquiry Commission,

f)

to police or prosecution for use in criminal proceedings. Regarding the criminal case violation of regulations outside of the tax authority's management area, information can be provided only when there is reasonable reason for suspicion of violation that could be raised higher punishment than prison for six months,

g)	to the Economic Crime Act after the request due in a message of a suspicious transaction given in co-cleaning of the whitewashing law,

h)	to others where it follows by rules granted in or in co-law that the confidentiality should not be of any obstacle to providing the information,

in)	to the namsauthorities in cases of lay or arrest, or

j)	in relation to the exchange of information (co-arrangement) as provided in the task of the task region.

(3) The Ministry may without the obstacle of the first clause to provide information for research purposes in accordance with the Management Act Section 13 d.

(4) If information is provided with the home in other clause, third clause or the Management Act Section 18 to someone who did not self-secrecy by other law, applies to the privilege of the first clause corresponding to the person who gets the information. The one that provides the information should simultaneously make aware of this. The information can still be used for the purposes of purpose that they were given.

(5) Tausheme duties do not include information that a nutritional is or is not registered in the Mervalue Tax Registry or by simplified registration arrangement.

0	Modified by laws 11 des 2009 # 129, 25 June 2010 # 44, 24 June 2011 # 26, 24 June 2011 # 27 (ikr. 1 July 2011). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article Section 13-2 a. Offendation of state support

Registrait state support after law 27 November 1992 # 117 of public support Section 2 a can be released without the obstacle of the privilege of Section 13-2.

0	Added by law 10 June 2016 # 24 (ikr. 1 July 2016 ifg. res. 10 June 2016 # 619).

Part Article SECTION 13-3. Mervalue tax incurred at the acquisition of goods

(1) Section 13-2, Chapter 14, Section 15-1 to 15 -9, Section 15 -11, Chapter 17, Section 18, Section 19-1, Section 20-2, Section 21-2 and Section 21-3 does not apply for mervalue fees incurred by the acquisition of goods.

(2) The one on which by the entry of goods is responsible for the mervalue tax after Section 11-2, shall customs process the goods by the rules of the customs law. Interpret Section 12-1, Section 12-1 a, Section 12-10 to 12-12, Section 12-14 and Section 16-10 applies accordingly.

0	Modified by laws 11 des 2009 # 129, 10 des 2010 # 71 (ikr. 1 jan 2011), 7 des 2012 No. 1 78, 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 18 des 2015 # 118 (ikr. 1 jan 2017). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 13-4. Notice and report by control

(1) The tax subject and other information liquidity shall be given reasonable notice and have the right to be present and comment on control in the co-section of Section 16-6. This applies only to as far as it can be carried out without the purpose of the control be placed at risk.

(2) Upon checking in the co-hold of Section 16-6 shall be written report or protocol that contains the actual information obtained, for as far as they apply to the Enlightenment that the control is taken at.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 14 Registration in the Mervalue Tax Register mv. and simplified registration arrangement

0	The headline changed by law 24 June 2011 # 27 (ikr. 1 July 2011).

I. Registration in the Mervalue Tax Register

0	The headline added by law 24 June 2011 # 27 (ikr. 1 July 2011).

SECTION 14-1. Sikad about registration

(1) The application of registration is submitted without due to the residence of the tax office or to the Device Registry when the terms of chapter 2 are met. The provisions of Section 15-1 eighth joints apply to the equivalent of registration.

(2) The Registrak of the venture registry law must be registered in the Forefare registry before registration can happen. When the frank conditions are present, the tax office consent of registration in the Mervalue Tax Register can be issued prior to registration in the Foretake Register.

(3) Co-registration and voluntary registration after Section 2-3 fourth to sixth clause can be required to take effect from and with the task of the task of the online application for registration to be logged in the receiving hub as approved. Approvals confirmed by electronic receipt. If the application has been delivered on paper, the registration time can occur with effect from and with the task of the task-term application was post-laid.

(4) Volunteers registration after Section 2-3 first and second clause can be required with effect from and with a task termin that expiry the last six months prior to the electronic application for registration was logged in the receiving hub. Approvals confirmed by electronic receipt. If the application has been delivered on paper, the registration may be able to occur with effect from and with a task termine that expiry the last six months before the application was post-laid.

(5) Volunteers registration after Section 2-3 third clause can be required to take effect from and with a task termine that expiry the last six months before the tax treatment of the rental ratio was being announced.

(6) The Ministry can provide regulation on what information the application should contain and determine form for application.

0	Modified by laws 11 des 2009 # 129, 20 June 2014 # 36 (ikr. 1 July 2014). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 14-2. Registration of bankruptcy and estate of death

(1) Concursbo is recorded at its own number with effect from the opening of the booster. Boboards shall give message to the tax office on opening and closure of the treatment of a registered tax subject's bankruptcy.

(2) Death of Death remains recorded on the deceased's license plate. The courthouse is due to give message to the tax office on opening and closure of the housing treatment at public change of a tax subject to death where the deceased debt is not overtaken.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 14-3. Delete and still enrollment

(1) The tax subject shall report to the tax office or Device Registry when the registered business ceases.

(2) The registered business shall be deleted in the Mervalue Tax Registry if the business is intercepted or the tax office of the shonest reasons finds to be able to delete the registration.

(3) If mervalue tax liquidity revenue and withdrawals have been dropped during it at any time the current amounts limit in Section 2-1 first to third clause without the business have been deleted in co-tax, the tax subject shall remain recorded in at least two whole calendar year. The same applies if the tax subject is advancing to a division lower than indicated in Section 2-1 other clause and the restatement of services that provide some right to witness sports events make up less than 3 million kroner.

(4) When the terms of co-registration after Section 2-2 third clause are no longer present, the collaborative companies will give message to the tax office about this, so that the co-registration is deleted. The Solidarity responsibility after Section 2-2 third clause consists of the following such message of deletion.

0	Modified by law 25 June 2010 # 32 (ikr. 1 July 2010). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

II. Basic registration and reporting arrangement for the offering of electronic services beyond the mervalue tax range (simplified registration arrangement)

0	The headline added by law 24 June 2011 # 27 (ikr. 1 July 2011).

SECTION 14-4. Who the arrangement applies to

(1) Tax subject that does not have business place or homeplace in the mervalue tax area and should only calculate and pay mervalue tax on electronic services, herunder electronic communications services, reauthored by Section 3-30 fourth and fifth clauses, can select simplified registration arrangement.

(2) Tilbyder as mentioned in the first clause can be allowed registered after simplified registration arrangement before overall deliveries have exceeded the belline limit after Section 2-1 third clause.

(3) The town of Tilbyder registered after the first clause shall not simultaneously be registered in the Mervalue Tax Registry.

0	Added by law 24 June 2011 # 27 (ikr. 1 July 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 14-5. Registration

(1) City of the city where wishing simplified registration arrangement shall send message to the tax office. The Tilbyder shall report to the tax office of changes of the information given in the message.

(2) When the offering has selected simplified registration arrangement, the tax office shall allocate the offering an identification number.

(3) All communication between the tax office and the offering in simplified registration arrangement should happen electronically.

(4) The Ministry can provide regulation on what information the electronic message mentioned in the first clause shall contain. The Ministry can also provide regulation on the design of simplified registration arrangement.

0	Added by law 24 June 2011 # 27 (ikr. 1 July 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article ! 14-6. Refund of mervalue tax

The charge in simplified registration arrangement does not have the right to deductions for inbound mervalue tax after chapter 8, but has the right to reimbursement of the inbound mervalue tax after Section 10-1 other clause.

0	Added by law 24 June 2011 # 27 (ikr. 1 July 2011).

Part Article SECTION 14-7. Delete

(1) The City of the City shall report to the tax office when the business ceases or the terms of the simplified registration arrangement are no longer met.

(2) The Tilbyder shall be deleted from the registry when

a)	the business is all-heard,

b)	The terms of utilizing simplified registration arrangement are no longer met, or

c)	The offering repeatedly defaulted on the duties as follows of the mersecurities tax law.

(3) If mervalue tax liquidate has been dropped during it at any time the current amounts of the limit in Section 2-1 third clause without the business have been deleted in the co-operation of this paragrafen, shall be offered in at least two full calendar years.

(4) Tilbyder being deleted in co-hold of other clause c, and which still has tax liquidate business, shall be registered by representative after Section 2-1 sixth clause.

(5) The town of Tilbyder who has been deleted in co-clause of other clause c should be able to be registered when

a)	The offering after the deletion bill has followed the duties following the merits of the mersecurities tax law,

b)	it must be assumed that the provider of new registration will follow the duties as follows of the mersecurities tax law, and

c)	The provider has met prior payment obligations.

(6) The Ministry of Justice can in regulation provide filler rules about the terms of the deletion and the newly registration of the providers who have been deleted.

0	Added by law 24 June 2011 # 27 (ikr. 1 July 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 15. Illumination liked about their own relationships mv.

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

In the Revenue Task

0	Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 15 -1. Revenue Task

(1) The tax subject shall deliver restatement task.

(2) The Revenue Task should view

a)	overall turnover and withdrawals

b)	revenue and withdrawals as it after chapter 6 should not be calculated mervalue tax of

c)	outgoing mervalue tax, deductible inbound mervalue tax, and

d)	the reckoning of outgoing and inbound mervalue tax

All amounts rounded down to the nearest entire crown.

(3) In the revenue task of the primarings, it can be taken with revenue from other nutritional business if mervalue tax liquidate and withdrawals in this business do not exceed 30,000 kroner, mervalue tax did not count.

(4) Mervalue tax to be calculated when purchasing remote delivery services shall be enriched as outgoing mervalue tax.

(5) The amount of outbound mervalue tax shall also include amount of uncorrect concrete as the mervalue tax as mentioned in Section 11-4 first clauses. This can be neglected if the error is corrected to the buyer.

(6) The tax subject shall deliver revenue task even if mervalue tax liquidity revenue and withdrawals have been dropped below the beltway limit in Section 2-1 first to third clause.

(7) The Ministry can determine form for restatement task.

(8) The person who has the duty to provide information after this chapter shall perform actially and loyally. The tax subject is supposed to contribute that tax duty in the right time is being clarified and fulfilled, and also make the tax authorities aware of the failure of the tax calculation.

(9) The Ministry can hit single ordinance that mervalue tax that is calculated at the turnover of electronic communications services in connection with a humanitarian collection, should not be taken into the restatement task, or that estimated mervalue tax can reintroduced.

0	Modified by laws 11 des 2009 # 129, 25 June 2010 # 44, 25 June 2010 # 32 (ikr. 1 July 2010). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 15 -2. Almemorial task termin

Revenue task should be delivered six times a year. The first term is January and February, the second term is March and April, the third term is May and June, the fourth term is July and August, the fifth term is September and the sixth term is November and December.

0	Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 15 -3. Task termine at low turnover

(1) If mervalue tax liquidate revenue and withdrawals during a calendar year do not exceed one million crowns, mervalue tax did not exceed, the tax office may consent in that restatement assignment should be delivered once a year. The task termine is the calendar year.

(2) The Ministry can provide regulation on padding and review of this paragrafen.

0	Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 15 -4. My task termin for primary close-up mv.

(1) The tax subject within fishing, forest farming, or agriculture with binaries, shall deliver restatement task once a year. The same applies to the tax subject that is voluntary registered after Section 2-3 different and fourth clause. The task termine is the calendar year.

(2) The Ministry can provide regulation on who is being retaken by this paragrafen.

0	Modified by law 19 June 2015 # 56. Raised on law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 15 -5. Shorter task mines

(1) If the inbound mervalue tax regularly exceeds outgoing mervalue tax with at least 25 percent, the tax office consent in that the restatement task is delivered twelve times a year.

(2) If the inbound mervalue tax regularly exceeds outgoing mervalue fees by at least 50 percent, the tax office consent in shorter terminals may be provided than the following of the first clause. The terminals still cannot be set shorter than a week.

(3) When the shan conditions are present, the tax office may consent in that the tax subject matter within the primarings following the common task of the task of the task.

(4) Samfat is given normal for two years the rain from the first abbreviated term.

0	Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 15 -6. Sary badge restatement task mv.

(1) Recipients of remote delivery services such as duties to calculate the mervalue tax after Section 11-3 first clauses shall deliver special restatement task that shows the settlement of the service, recalculated to Norwegian kroner, and estimated mervalue tax. The amount of Bellaps are rounded down to the nearest entire crown.

(2) Recipients of climate quota as duties to calculate mervalue tax after Section 11-1 other clause shall deliver special restatement task that shows the settlement of the service, recalculated to Norwegian kroner, and estimated mervalue tax. The same applies to recipients of gold as duties to calculate the mervalue tax after Section 11-1 third clause different period. The amount of Bellaps are rounded down to the nearest entire crown.

(3) The charge in simplified registration arrangement shall deliver the restatement task that shows identification number, calculation basis, and estimated mervalue tax recalculated to Norwegian crowns. The amount of Bellaps are rounded down to the nearest entire crown.

(4) Revenue task as mentioned in the first to third clause is provided terminus. The first term is January, February and March, the second term is April, May and June, the third term is July, August and the fourth term is October, November and December.

(5) The Ministry can determine form for conversion task as mentioned in the first to third clause.

0	Modified by laws 26 March 2010 # 7, 24 June 2011 # 27 (ikr. 1 July 2011), 13 des 2013 No. 1 125 (ikr. 1 jan 2014). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 15-7. Delivery and Signing

(1) Revenue task shall be delivered for each term even if there has been no mervalue tax liquidate or withdrawals in the term. The tax office can in single cases exempt from the delivery work of one or more terminus. Recipients reauthored by Section 15-6 shall only deliver task for the terminus of the term it occurs to calculate the mervalue tax.

(2) At the lotfishing shall it be made, the earsman or fisherman who deliver the fish to the buyer, or as on the vessel's behalf receive the settlement for the fish, deliver the restatement task.

(3) The Revenue Task shall be provided electronically and sent the Receiving Central Tax Directorate determines. Tasks pre-filled with information on the tax subject can be made available to the tax subject of electronic communication.

(4) The Ministry of Justice can in regulation give closer rules on electronic delivery of restatement task.

0	Modified by laws 25 June 2010 # 44, 10 des 2010 # 71, 24 June 2011 # 27 (ikr. 1 July 2011), 9 des 2011 # 53 (ikr. 1 jan 2012), 18 des 2015 # 118 (ikr. 1 jan 2016). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 15 -8. Task deadlines

(1) The task deadline is a month and ten days after the expiration of each task termin or from the time of the enterprise termination. The deadline for the third term after Section 15-2 is still 31. August. For the tax subject within the primarings that have the calendar year as a task termine, the task deadline is three months and ten days. For the tax subject with low turnover and calendar year as my task termin is the task deadline two months and ten days. The task deadline for the simplified registration arrangement is 20 days.

(2) The task that has been provided electronically is deemed to be reached when it is logged as approved in the receiving hub. The approval is confirmed by electronic receipt.

0	Modified by laws 24 June 2011 # 27 (ikr. 1 July 2011), 9 des 2011 # 53 (ikr. 1 jan 2012). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 15 -9. Time-partying

(1) Amount as mentioned in Section 15-1 and Section 15-6 are specified in the restatement task of the term documentation has been issued. Amount as mentioned in Section 15-6 third clause is specified for the term payment occurred.

(2) When the shonest relationship is present, the ministry can hit single ordinance that the payment time is added due to the distribution of revenue and mervalue tax on the terminals.

(3) The Ministry can provide regulation on exceptions from the first clause.

0	Modified by law 24 June 2011 # 27 (ikr. 1 July 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

II Documentary

0	The headline changed by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

SECTION 15 -10 Documentary

(1) Inbound mervalue tax must be documented with car layers to be deductible.

(2) The tax subject shall calculate outgoing mervalue tax, unless it by accounting material or otherwise as the tax authorities approves, can be made that it should not be calculated mervalue tax by the restatement or Draft.

(3) Sales documentation for a mervalue tax liquidate revenue cannot be issued prior to the delivery of the commodity or service.

(4) Tilbyder in simplified registration arrangement shall bring an overview of transactions that are retaken by Section 3-30 fourth and fifth clauses. The transaction overview shall be sufficient detailed that the tax office may determine that the mervalue tax calculation in the restatement task is correct. The transaction map shall be electronically available for the tax office within three weeks after the request. The transaction map shall be retained for five years from the exit of the year the transactions have been conducted.

(5) The Ministry can provide regulation on duty to registration and documentation of accounting information. The Ministry can also provide regulation on the timing of the issuance of the sale documentation and documentation of withdrawals, herunder make exceptions from the third clause. The Ministry can in addition give regulation on what the transaction map mentioned in the fourth clause should contain.

0	Modified by laws 24 June 2011 # 27 (ikr. 1 July 2011), 19 des 2014 # 84 (ikr. 1 jan 2015).

Part Article

III Mervalue Tax in Sales Documentation

0	Headline repat by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 15 -11. Adtime to specify mervalue tax in sales documentation mv.

(1) Only the registered tax subject or offering in simplified registration arrangement can specify mervalue tax amounts in sales documentation and enlighten in the price indication that the settlement includes mervalue tax.

(2) The one in violation of the first clause has entered amounts as mervalue tax in sales documentation, shall give the tax office written message of this within ten days after the expiration of the month the sales documentation was issued. Message can be neglected if the error is corrected to the buyer.

(3) The Ministry can provide regulation that organisations and contemporary enterprises primarily reputting products from member-fishing, forest farming, or agriculture with binaries should be able to specify mervalue tax in its resettlement settlement with a provider that did not has been registered in the Mervalue Tax Register. The Ministry establishes closer terms for the review of the arrangement and can determine that the arrangement shall apply accordingly to other taxable and manufacturers. The Ministry of Justice can in regulation determine that the arrangement after the first period also shall apply to the negotiators of products from home manufacturers of craft and household work, although the restatement does not mainly apply to such products.

0	Modified by laws 24 June 2011 # 27 (ikr. 1 July 2011), 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), modified paragrafnumber from Section 15 -14, earlier Section 15-11 to Section 15-13 was repeased.

Part Article

Chapter 16 Control

0	The headline changed by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Kapitlet repealed by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 16-1. Control information from the tax subject mv.

(1) The tax subject, the person responsible for mervalue tax on the acquisition of goods, offered in simplified registration arrangement, as well as the imposed book pre-order law of Section 2 third clause, shall be after claims from the tax authorities information that may have meaning for their accounting or tax equal. Tax authorities may demand that the disclosure of the information by the first period documents the information by providing visibility to, lay forward, extradite, extradite or sending in accounting material with car layers, contracts, correspondence, board protocols, electronic programs and program systems.

(2) Proximity that does not have the obligation to provide restatement task, shall provide the details of the business that the tax authorities require.

(3) The person who can be placed to provide information after this provision has the obligation to lay out information without regard to the secrecy that he is imposed by law or otherwise. Information that concerns national security can still only be required by consent of the King.

(4) In single-person enterprises, the Enlightenment shall be the holder of the company. In company, contemporary enterprises, Society, institution or device incurred the duty of the daily leader of the business, or the management leader if the business does not have the general manager.

0	Modified by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-2 Control information from third party

(1) Any third party duties after claims from the tax authorities to provide information that may have meaning to someone's tax-like.

(2) Lawyers and other third parties duties, without the hurdle of legislations, after claims from the tax authorities to provide information on money transfers, deposits and debt, herunder who are parties in the transfers, on their accounts related The tax subject.

(3) In the extent the information does not connect to their nutritional business, duties physical people nonetheless only provide information in the following cases :

a)

The one that allows to carry out work on construction or facilities, duties by the tax authorities to provide information on who has delivered materials mv. and who for his own bill has co-worked. It shall be provided information on commodity delivery and purchase, services, settlement and other relationships that connect with the individual interfluid and settlement for this.

b)	Contribution duties after claims from the tax authorities to provide information about the intermediaries of the individual have given missions, and about the size of the settlement of the mission through a further specified amount of time.

(4) The acquisition of information for targeting controls can only be done when there is very reason.

(5) The Tax Authority may require third-party documents to document the information in such a way as mentioned in Section 16-1 first clause other period.

(6) In single-person enterprise, the Enlightenment rests after the first to the third clause of the joint. In company, contemporary enterprises, Society, institution or device incurred the duty of the daily leader of the business, or the management leader if the business does not have the general manager.

0	Modified by laws 24 June 2011 # 27 (ikr. 1 July 2011), 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413) that changed by law 21 June 2013 # 73, 19 des 2014 # 84. is adjourned by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-3. Control information from public organ

(1) Public authorities, devices mv. and officials duties after claims from the tax authorities to provide the information that they have been known to in their work and shall in the necessary extent to provide printing of protocol, copy of documents mv.

(2) Without the obstacle of secrecy that they otherwise have, shall

a)	authorities that determine or require tax, charge, or fees, or that pay replacements, grants, welfare fees, staffs mv., after claims from the tax authorities provide information on the determined, inrequired or paid amount and if the basis of them,

b)	authorities added controlling functions by law 29. June 2007 # 75 about value paper trading, following claims from the tax authorities to provide information that they have been known to under this work, provided the control organ in the co-state of the legislator.

c)	authorities added controlling functions by law 29. June 2007 # 73 about real estate, following claims from the tax authorities provide information that they have been known to during this work,

d)	The conflict threads by claims from the tax authorities provide information on the content of the deal, youth plan, or plan reached during a meeting in the conflict thread, jf. The conflict of law.

(3) The Ministry can provide regulations that information after the first clause and other clause letter a, b and c should also be given if not named person, bo, company or device. The Ministry can also give regulation that information for the direct control of tasks should be provided electronically, herunder about conditions for such delivery.

0	Changed by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 20 June 2014 # 49 (ikr. 1 July 2014 ifg res. 20 June 2014 # 795). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-4. Control information from the offering of electronic communication nets or service

When honest consideration makes it necessary, and there is suspicions of the violation of regulations given in or in co-compliance with this law, the Tax Directorate or the Directorate of Directorate may provide the provision of access to electronic communication net or service to provide information on the appointment-based secret phone number or other subscription information, as well as electronic communication address.

0	Modified by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-5. Illumination equal after claims by changing death of death

Utplaces the prokama on the changing of the estate of death, duties solder, court judge, wills and others who are providing assistance at the bankruptcy settlement, providing the information that the tax authorities find necessary to determine whether the estate owes merit tax.

0	Modified by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-6. Control of the Enlightenment of the Enlightenment

(1) The Tax Authority can conduct verification examination with it as duties to provide information after this law, the Enlightenment duties nonetheless not to provide access to control examination in their private homes, with less nutritional business athletes. the nutritional private home.

(2) At the control examination as mentioned in the first clause, the Enlightenment shall provide information that the person duties to give at check for Section 16-1 to Section 16-5. The Enlightenment shall further give the tax authorities access to the experience, beatification, review of archives, count of assets, taxation mv. of fixed property, facilities, transport mv. by review of enterprise archives may tax authorities make copying to data storage media for later review with the Enlightenment or with the tax authorities.

(3) The Enlightenment or a deputy for him shall when the tax authorities require it, be present at control as mentioned in the first clause and to provide necessary guidance and assistance.

(4) In single-person enterprises, the duties of the duties after the first to third clause shall be the holder of the third clause. In company, contemporary enterprises, Society, institution or device incurred the duties of the daily leader of the business, or the management leader if the business does not have the general manager.

0	Modified by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-7. Reput on book transfer

(1) The Tax Authority may impose book-on-duty as duties to submit task over turnover mv. by this law or in accordance with the provisions given with home in this law, to fulfill his duty to the appropriate accounting, specification, The documentation and retention of accounting information in accordance with rules granted in or in co-compliance of the book law.

(2) In the case of accounting as mentioned in the first clause of the Company, the Board of Companies, Society, device, or organization, and is submitted each board member. It shall be determined a deadline for compliance. The deadline is supposed to be minimum four weeks and no longer than one year.

(3) The Liguration Act Section 3-6 about the complaint over the injunction shall apply accordingly to complaint over book pre-office.

0	Added by law 10 des 2010 # 71, modified by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-8. Reput on revision

(1) When the tax subject's year accounting is determined in violation of the provisions of or in co-accounting law or good accounting law or book management, the tax authorities may impose that one or more year-end audit of a registered or state authority auditor in accordance with the Auditor Act Section 2-2 for the following corporation :

a)	stock company in which it has been hit decision in co-powers of the warrant after the acmental law Section 7-6,

b)	company as mentioned in the Accounting Act Section 1-2 first clause 13 organized by a foreign company form as in the vesiest is equivalent to the definition of the stock company in the Stock Act Section 1-1 other clause, and has not been audit-liked by the Auditor Law Section 2-1.

(2) The order of auditing can be provided on the basis of conditions as mentioned in the first clause related to the year accounting for the last fiscal year as well as the three previous years.

(3) The order of auditing can not be made current for more than three fiscal years.

(4) In order of revision, the audit is corrected to the Board of the Company.

(5) Companies that receive an audit, can complain about the injunction if it believes that it has no obligation or legal access to post-entry. The complaint must be in writing and should be put forward within three weeks. The tax authorities may decide that the injunction should not be put into effect until the complaint is settled.

(6) The Ministry of Justice may in regulation determine further rules about the accounting of the audit.

0	Added by law 7 des 2012 # 78 (ikr. 1 jan 2013), modified by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 19 des 2014 # 84. is adjourned by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article Section 16-8a. Reput on retention of fiscal material

(1) The Tax Authority can in connection of control impose book pre-order duties to submit task over turnover mv. by this law or in accordance with the provisions given with home law in this law, to retain accounting material after Book Pre-Law Section 13 first clause 1 to 4 for more than five years after the fiscal year end.

(2) In single-person enterprise corrected cuts after number 1 to the enterprises of the company. In company, contemporary enterprise, association, institution or device is corrected the injunction of the general manager of the business, or the management leader if the business does not have the general manager.

(3) The LigningAct Section 3-6 applies to the equivalent of complaint over the injunction of this paragraph.

0	Added by law 19 des 2014 # 84 (ikr. 1 jan 2015). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-9. Police biostand alike

Police are due to be at the request of the tax authorities to provide assistance at the tax control. Police may require information and extradition of material as mentioned in Section 16-6.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-10. Pliked to advance the id card

If employer should issue a working holder with id cards after rules granted in co-labour support law Section 4-1 seventh clause, the tax authorities may require the employment stapper to show the ID card.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 16-11. Prescription

The Ministry can provide regulations on padding and review of this chapter, herunder give regulations on how information is to be provided.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 17. Binding prestatements

0	Kapitlet repealed by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 17-1. Binding prestatements

(1) The Tax Directorate and Tax Office may at the request provide pre-statement on the tax effects of a concrete planned outline prior to the initiated. This applies only when it is of essential importance to obtain the clearances before inducing or the question is of public interest.

(2) Pre-statement granted after this chapter shall be added due to binding on determining if that statement applies, and the actual outline has been conducted in accordance with the prerequisite statements of the statement.

0	Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 17-2 Fee

A fee shall be paid for a binding prestatement.

0	Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 17-3. Commaking and sentencing trial

(1) The Tax Directorate and the Tax Office's decision not to give binding prestatement cannot be incurred.

(2) A binding prestatement cannot be incurred or tried in separate case of court.

(3) Decision where binding prestatement has been added to reason, can be scratched or brought in for court.

0	Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 17-4. Prescription warrant

The Ministry can provide regulation to padding and review of this chapter, herunder about fees.

0	Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 18. Determining of mervalue tax at the discretion and modification of tax settlement mv.

0	The headline changed by law 10 des 2010 # 71 (ikr. 1 jan 2011). Kapitlet repealed by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 18-1. Fastsetting of mervalue tax by discretion

(1) The Tax Authority can determine the calculation basis for outbound mervalue tax and the amount of the inbound mervalue tax by discretion, herunder correct errors in a tax settlement, when

a)	restatement assignment has not been entered into the tax authorities. Task that comes in after the decision of the discretion is not considered to be reached for this determination,

b)	received restatement task is incorrect or incomplete or builds on accounting that has not been brought in compliance with the current accounting laws, or

c)	some have been registered in the Mervalue tax register or have been standing registered without filling the terms of registration, and the state due to this has been inflicted on a tax loss.

(2) Fastsetting at discretion for more than one term can be taken together, but not for a longer period of time than one calendar year. The correction of concrete records in a tax settlement must be associated with specific terminus.

(3) Fastsetting at discretion can be made up until ten years after the expiration of the appropriate term.

0	Modified by law 24 June 2011 # 27 (ikr. 1 July 2011). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 18-2. Fastsetting of amounts incorrect as mervalue tax

(1) If the amount incorrect as mervalue tax is not specified in the revenue task, jf. Section 15-1 fifth clause, or in message, jf. Section 15-11 other clauses, the tax authorities may determine the amount.

(2) Fastsetting can be taken up until ten years after the expiration of the appropriate term.

0	Modified by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 18-3. Change of mervalue tax settlement after claims from the tax subject mv.

(1) Registered tax subjects may require modification of the calculation basis for outbound mervalue tax and the amount of the inbound merit tax for prior terminus. Demand for change to favour of the tax subject must be reached out to the tax authorities at the latest three years after the expiration of the term.

(2) When there is specified too much merValue Tax in Sales Documentation, the calculation basis for outbound mervalue tax changes only if the error is aimed at the buyer. Tax authorities can in very honest cases determine that this arbitrary should not apply, and that the repayment requirement, when correction is not required, shall be limited to the part of the tax subject that the tax subject has not overturned over on others.

(3) The Crown Promotion of the submission of the restatement task of changes in previously delivered statement assignment after chapter 15. Section 15-7 third and fourth joints and Section 15-8 other clauses apply accordingly.

(4) If the tax authorities completely or partially do not take to the claims after the first clause, it shall be subject to the following.

(5) The first to fourth clause applies to the equivalent of recipients and providers who will deliver restatement task after Section 15 -6.

0	Added by law 10 des 2010 # 71 (ikr. 1 jan 2011), formerly Section 18-3 changed paragrafnumber to Section 18-4, modified by law 24 June 2011 No. 27 (ikr. 1 July 2011). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 18-4. Change of ordinance without complaint

(1) Attached by Section 18-1, Section 18-3, Section 21-2 and Section 21-3 can be changed by the Tax Office and Tax Directorate. The same applies to the ordinance of registration or deletion of the Mervalue Tax Registry or in simplified registration arrangement when it is simultaneously hit by Section 18-1 that has the direct context of the registration or deletion ceiling.

(2) If there is any new information that shows that the previous ordinance is incorrect, the ordinance can be changed to the mischief of the one that the ordinance correctugs against. Such ordinance can be met up until 10 years after the expiration of the person's term. If no new information is not present, notice of change to the owl is given within two years after the time of the ordinance.

(3) First and other clauses apply to the equivalent of refunds after Section 10-1 and ordinance determined after Section 18-2.

(4) The Tax Directorate of the Board of Directorate after the first clause is limited to the ordinance where the estimated amounts are below 15,000 kroner, the interest rate did not count.

(5) The Tax Authority shall take up questions of change that follow or be predicted in a court decision. Such change case must be taken up within one year after the decision became judicial.

0	Modified by law 10 des 2010 # 71 (ikr. 1 jan 2011), modified paragrafnumber from Section 18-3, modified by law 24 June 2011 # 27 (ikr. 1 July 2011). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 19. Compaking and tax-opening

0	Kapitlet repealed by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 19-1. Commaking

(1) The Tax Board Board determines complaint over the tax office or Tax Directorate Act after Section 18-1, Section 18-4 first and second clause, Section 21-2 and Section 21-3. The same applies to complaint over the ordinance of registration or deletion of the Mervalue tax register when it simultaneously claages over the ordinance of Section 18-1 that has direct context of the registration or deletion ceiling.

(2) Kmaking over the ordinance after Section 18-1 first clause letter a process only when the complainant at the same time with the complaint submits the restatement task for it or the terminus Act applies.

(3) Kmaking over the tax office of the tax bill is delivered to the tax office.

0	Modified by laws 10 des 2010 # 71 (ikr. 1 jan 2011), 19 des 2014 # 84 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 19-2. Ticket Costs

(1) If the Tax Team Board is changing an ordinance for complaints, the tax office decides whether it should be attributed to ticket costs after the Management Act Section 36.

(2) The Tax Board's ordinance after the first clause can be scratched to the Tax Board of the Tax Board.

0	Modified by law 19 des 2014 # 84 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 19-3. Tax-import

(1) If it has been very frank conditions, the ministry can hit single-ceiling on completely or partial exception from the law, exemption for mervalue tax or that it should not be calculated mervalue tax on the incomes.

(2) Tax Directorate and Toll and Tax Directorate 1 may set down or mibe determined mervalue tax if it for honest reasons related to the firmware seems particularly unreasonable to mainland the entire requirement. The same applies to additional savanially illased after Section 21-3 and the tollaw Section 16-10.

0	Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).
1	Now the Customs Directorate.

Part Article

Chapter 20. Search

0	Kapitlet repealed by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 20-1. Search targets against the state

(1) Search targets against the state are placed following the verneding rules of the dispute law. When the tax office is tax authority, the state's parkposition of the tax office of the tax office has hit the ordinance of the first agency. The Ministry can provide instruction on the exercise of the state's parentposition in general and in individual cases. The Ministry can in individual case or in groups of cases take over the exercise of the park position or transfer it to other tax authority.

(2) When the court in lawsuits against the state applicable to rights and duties after this law comes that someone should only pay a portion of a disputed tax amount or should only have back part of a refund requirement, and it did not sufficient information to determine the appropriate amount shall in the sentencing be indicated how new determining should be performed. Is the Court of Justice that a ordinance of the foundation for a mervalue tax requirement cannot be maintained due to formal shortcomings, it shall refer the bill to new treatment of the person tax authority.

(3) Search targets against the state of the trial of tax settlement must be raised within six months after the expiration of the term a tax settlement applies or after message of the ordinance was submitted. It can be given refresher for the overpass of the deadline by the rules of the dispute section Section 16-12 to 16-14. After the expiration of the lawsuits, the deadline applies to the tax bill Section 17-1 fifth clause in case of forced consummation or temporary safeguards.

0	Modified by laws 10 des 2010 # 71 (ikr. 1 jan 2011), 24 June 2011 # 27 (ikr. 1 July 2011). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 20-2. Search goals from the state

(1) The state can at lawsuits get to try if the ordinance authored by the Tax Board shall be repealfully or partly because it builds on the wrong actual basis or incorrect perception of a court question.

(2) Search targets be corrected against the Tax Team Board at the leader.

(3) Search targets must be erected within four months after the Tax Commission's ordinance was hit. The ordinance correctiv is to be notified of the lawsuit.

0	Modified by laws 24 June 2011 # 27 (ikr. 1 July 2011), 19 des 2014 # 84 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 21 Administrative reactions and punishment

0	Kapitlet repealed by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

SECTION 21-1. Compulsive

(1) The tax authorities may illie third party that did not comply with the duty of providing information after Chapter 16 or access to control after Section 16-6, a daily running-on-and-round compulsion to compliance occurs.

(2) The tax authorities may illay the person who has not been recalling for accounting for Section 16-7 within the determined deadline, a daily continuous forced foreclosure to the issue of recovery is happening. Compulsive donut is supposed to normally make one legal fee per day, jf. the court fees Act Section 1 other clause. In honest cases, the foreclosure can be set lower or higher, but upad limited to ten court fees per day. The overall foreclosure may not exceed one million crowns.

(3) Attachment of compulsory corrected to the Board of Company, Society, device, or organization and is sent each board member of the recommanded letter ; the order of the Board can be driven so well with the members of the Board of the Company, the co-operation, the Association, the device, or organization.

0	Modified by law 15 apr 2011 # 10 (ikr. 1 May 2011 ifg. res. 15 apr 2011 # 400), 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article Section 21-1 a. Overt effective fee by the lack of the duties of the duties to register and document cash sales

0	Added by law 19 June 2015 # 56 (ikr. 1 jan 2019). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 21-2. Elevated outgoing mervalue tax

(1) When the revenue task has not been entered in the right time or not been completed successfully, the tax authorities may be foreclose outgoing mervalue fees for the person due with at least 250 kroner or with up to three percent of the tax amount. The tax cannot be elevated with more than 5,000 crowns. The holiday can be taken up until three years after the expiration of the person's term.

(2) The Prevalence Act Section 16 whether preheat notifications do not apply to the ordinance of elevated outgoing mervalue tax.

0	Changed by law 9 des 2011 # 53 (ikr. 1 jan 2012), 18 des 2015 # 118 (ikr. 1 jan 2016). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 21-3. Additional Tax

(1) The as intentional or negligent of this law or regulations granted in co-hold of the law, and by it has or could have inflicted on the state loss, illegges may be allowed to be added 100 percent tax in addition to mervalue tax determined after Section 18-1 and Section 18-4 first and other clause. Additional care taxes can be illegges until 10 years after the expiration of the appropriate term.

(2) The person in charge of this paragraph corrects the courage, also responds to fellow assistance, spouses and children's actions.

0	Modified by laws 24 June 2011 # 26, 24 June 2011 # 27 (ikr. 1 July 2011). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article SECTION 21-4. Punishment

(1) With fine or jail until 2 years of punishment, information is punishable by Chapter 16 of regulations that provide incorrect or incomplete information to the tax authorities.

(2) With fine or prison until 1 year, gross negligence is punishable by the first clause.

(3) With fine or jail until 2 years, it is punishable by the failing to co-appear to control examination after Section 16-6.

0	Changed by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 19 June 2015 # 65 (ikr. 1 oct 2015). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).

Part Article

Chapter 22 End regulations

SECTION 22-1. Changes in the mervalue tax rules

(1) At the turnover and withdrawals, the mervalue tax shall be calculated by the rules and rates that apply at the time of delivery and for the Draft. By the acquisition of goods, the mervalue tax shall be calculated by the rules that apply to the continuation of the time.

(2) Is the signed contract on delivery before a turnover became mervalue tax liquidate or before an increase of the mervalue tax rate, the duties recipient to pay an amendment counterresponding the mervalue fees or the elevated rate. This does not apply if it can be made that it at the price employment has been taken into account the mervalue tax.

(3) The Ministry can provide regulation on transitional provisions by the Commencement of this Act and by the changes of this Act or of the mervalue tax maintenance.

Part Article SECTION 22-2. Ipowertrecation. Overtime Regulations

(1) The law applies from the time the King decides. 1

(2) From the same time repea-law 19. June 1969 No. 1 66 on mervalue tax. Single-pass hit with home in Section 70 abdul fall six months after this law takes effect. If the party within these six months has applied for an equivalent tax return with home in Section 19-3 first clause, the single ordinance applies to the tax authorities has hit the ordinance in the case.

(3) This Act Section 3-3 first clause second period, Section 9-1 third clause and Section 9-8 repeas with effect from 1. January 2011.

0	Modified by law 25 June 2010 # 44.
1	From 1 jan 2010 ifg. res. 6 Nov 2009 # 1347.

Part Article SECTION 22-3. Changes in other laws

From the time the law takes effect, the following changes are made in other laws :---

Part Article