Key Benefits:
Law on compensation of mervalue tax for municipaticism, county of the county is mv. (mervalue tax compensation law) |
| Date | LO-2003-2003-12-12-108 |
| Ministry of | Treasury |
| Last modified | LAW-2016-06-17-41 |
| Published | In 2003 booklet 16 |
| Istrontrecation | 01.01.2004 |
| Changing | LO-1995-02-17-9 |
| Announcement | |
| Card title | Mervalue Tax Compensation Act |
Jf. former law 17. February 1995 # 9. Lovens title modified by law 17 June 2016 # 41.
SECTION 1. FormalThe purpose of this law is to counter competitive rivalries as a result of the mervalue tax system through that the performance compensation for mervalue tax to counties, the county of county is and certain private and ideal enterprises.
This law applies :
| a) | counties and county council are with municipal and county councils in which the top authority is the city council, the county council or other rule or advice in accordance with the municipal law or municipal law, |
| b) | intermunicipal 1 and the intercounty commisals organized by the municipal law or other municipal particular legislation, |
| c) | private or ideal enterprises that produce health and care services, teaching services or social services that the municipality or county of the county is required to carry out by law, |
| d) | Orphans as mentioned in law 17. June 2005 No. 64 about kindergartens Section 6, |
| e) | Church of the church council. |
This law does not apply to private practising general physicians and privately practiced physiotherapy.
The business shall be registered in the Device Registry.
| 0 | Modified by laws 21 des 2005 # 122 (ikr. 1 jan 2006), 9 May 2008 # 24, 24 June 2011 # 30 (ikr. 1 jan 2012 ifg. res. 16 des 2011 # 1252). |
| 1 | Is supposed to be "intermunicipal." |
The rate of compensation for mervalue tax on purchases of goods and services from registered nutritional services.
The rate also compensation for mervalue fees paid by the acquisition of goods from abroad, Svalbard and Jan Mayen and for mervalue tax on purchases of services from abroad, Svalbard and Jan Mayen.
| 0 | Changed by laws 25 June 2004 # 42, 10 des 2004 # 77 (ikr. 1 jan 2005). |
Compensation providers only in the extent that the acquisition occurs for use in the compensation entitlement of the compensation.
The performance is not compensation :
| 1. | When there is a right to the waiver for the inbound merit tax following the provisions of the merit Tax Act Chapter 8. |
| 2. | For mervalue tax on acquisitions as mentioned in the mervalue tax Act Section 8-3 and Section 8-4. |
| 3. | For mervalue tax on acquisitions to construction, facilities or other fixed property for sale or lease. |
| 4. | When enterprises as mentioned in Section 2 first clause letter a and b are driving economic activity and this activity can be in competition with enterprises that are not compensation warranted. |
| 5. | For mervalue tax on acquisitions for 10,000 crowns or more that are not paid via bank or enterprise with the right to drive payment. The Mervalue Tax Act Section 8-8 applies to the equivalent of as far as it fits. |
Compensation is still being used for acquisitions to housing with health purposes or social purposes. The same goes for joint facilities in association with the housing.
| 0 | Changed by laws 17 June 2005 # 75, 15 des 2006 # 83 (ikr. 1 jan 2007), 14 des 2007 # 108 (ikr. 1 jan 2008), 19 June 2009 # 58 (ikr. 1 jan 2010 ifg. res. 6 Nov 2009 # 1347), 25 June 2010 # 39, 10 des 2010 # 68 (ikr. 1 jan 2011). |
The total amount that is compensated by Section 3 shall be generally funded through the reduction in the transfers of the counties and the county of counties.
Part Article SECTION 6. Incentation of taskIn order to obtain compensated merit tax, it must be submitted to the tax office. Compensation task should be sent in electronically.
It cannot be claimed for compensation until the mervalue tax costs in a calendar year make up at least 20,000 crowns.
Compensation task is submitted period-wise. Each period includes two calendar months. The first period of January and February, second period of March and April, the third period of May and June, the fourth period of July and August, fifth period of September and the sixth period of November and sixth period of November and December. The business as mentioned in Section 2 letter b-e may be able to claim that includes a full calendar year on the task for the sixth term.
Demand for compensation metas in the task for the period amount is recorded in the accounting system following the fiscal regulations that follow by law 25. September 1992 # 107 about municipaticism and county police are or bookings in the accounting system after the provisions of law 19. November 2004 # 73 about the book transfer (book transfer law) or in regulation granted in co-hold of the law.
| 0 | Modified by laws 9 des 2005 # 114 (ikr. 1 jan 2006), 29 June 2007 # 64 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1370), 25 June 2010 # 39 (ikr. 1 jan 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The task must be reached out to the tax office within 1 month and 10 days after the expiration of each period. The deadline for 3. period, May and June, is still 31. August.
Demand for the merits of merit tax on acquisitions made during a period of time can be released at the period of the period.
| 0 | Changed by law 29 June 2007 # 64 (ikr. 1 July 2007 and 1 jan 2008 ifg. res. 7 des 2007 # 1370), 25 June 2010 # 39 (ikr. 1 jan 2011), 13 des 2013 # 120 (ikr. 1 jan 2014). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The basis for the compensation requirement shall be checked and attested by registered or state authority authority or municipal advisor.
| 0 | Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Compensation after this law shall be paid within 3 weeks after the deadline after Section 7 to submit task has expired. If the compensation task is received after the expiration of the deadline in Section 7, the requirement shall be dismissed. With the limitations that follow of Section 10, the claim can be included in the task for a later period of time. For requirements taken to the task for a later period of time, compensation will be payable within 3 weeks after the deadline for this period expired.
| 0 | Modified by law 10 des 2004 # 77 (ikr. 1 jan 2005). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The statute of limitations for compensation requirements is interfalling, jf. Section 6 third clause, with the deadline to submit task for the sixth term consecutive year.
For enterprises mentioned in Section 2 letter a the statute of limitations is declining with the deadline to submit task for the next term.
The statute of limitations after the first and second clause is beginning to run the date compensation amount is or should have been registered in the accounting system after the provisions of Section 6 fourth clause.
The parent is canceled only by the submission of compensation task by the provisions of this law.
| 0 | Changed by laws 25 June 2004 # 42, 10 des 2004 # 77 (ikr. 1 jan 2005), 14 des 2007 # 108 (ikr. 1 jan 2008). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
If there are paid compensation in violation of the provisions of this law or regulation given with home law in this law, the unduly paid amount shall be repaid.
The requirement of repayment with the addition of interest is compultive basis for the outlay. The requirement is compulsible even if the foundation is on complaint or brought for the courts.
| 0 | Modified by law 25 June 2004 # 42. Enlifted by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The person who has been promoting claims for or receiving refunds should be introduced that it at all times can be controlled that compensation for mervalue tax is by the rules of this law, the provisions about retention of accounting material in law 19. November 2004 # 73 about the book transfer (book transfer law) also applies to those who are not book pre-liquidating after the book transfer law.
The person who has been promoting claims of or received reimbursement after this law shall on request put forward, extradite or submit registered and documented accounting information, accounting material and other documents of meaning for the control when The tax authorities demand it. It should also be provided full details of conditions that the tax authorities find may have meaning for the control.
The person who promotes claims for compensation after this law shall provide necessary guidance and assistance and provide access to enterprise locations. The same applies to the person in service of or assisting the applicant who is seeking compensation.
| 0 | Modified by law 9 des 2005 # 114 (ikr. 1 jan 2006). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
In connection with control after Section 12 should be employed, when the tax authorities demand it, provide the information needed to bring control of the merits of the merits of merit by the rules of this law. Proximity to the asking give the tax authorities information about any middle-income that he has or has had with other named nutrition when it relates to both of the Parties business. The information can be required on and specified tasks over the turnover of goods and services. It can also be required information and specified tasks over the settlement and about other conditions that link to the medium-fluid. Nearby is due to be on the asking-selling reparty of the nutritional task, anniversaries and anniversaries.
| 0 | Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The tax office may require payable compensation corrected for up to 10 years from the time of the payout of compensation.
| 0 | Modified by law 29 June 2007 # 64 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1370). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
payable compensation later than the due date set in Section 9 has the compensation entitlement requirement of interest. There is no requirement of interest if the overage of the deadline for payout due to conditions that can be placed the compensation entitlement of cargo or as this one is closest to carrying the responsibility of.
Compensation is additional interest from the day deadline for the treatment of the claim after Section 9 has expired and even the day compensation amount is payable.
For compensation to be repaid after correction, interest rates from the day compensation amount were paid out and even the day of repayment is happening.
For the payout of compensation after Section 9, the interest rate is intended to correspond to the rate set in co-laws of law 17. December 1976 # 100 on interest at delayed payment m. Section 3 first clause first period. For repayment of too much paid compensation after Section 11, the interest rate is attributed to the monetary policy management interest as this has been determined by Norway's Bank per 1. January the appropriate year added one percentage point.
| 0 | Modified by laws 14 des 2007 # 108 (ikr. 1 jan 2008), 24 June 2011 # 24. is raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
It shall be adjusted for compensated mervalue tax on changes in the use or transfer of construction, facilities, or other fixed property after the acquisition, representation, or execution. It has not been able to make adjustments more than 10 years the rain from the expiration of the year the acquisition, representation, or execution was made.
The Ministry is determining further rules for alignment in regulation.
The Compensation arrangement is managed by the tax authorities at the tax office.
| 0 | Modified by law 29 June 2007 # 64 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1370). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
The Ministry can provide further regulations on containment, padding, and review of the provisions of this law, therunder about calculation, payout, interest, coverage and control of the compensation amounts, as well as about the demands of the content of the selgers Sales document. The Ministry can further provide further regulations on the compensation entitlements of the compensation entitlements to even control and revise the arrangement.
| 0 | Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
By violation of this law or regulation granted in co-hold of this Act applies to the sentencing regulations of the mersecurities tax law 1 Section 21-4 equivalent.
| 0 | Modified by law 19 June 2009 # 58 (ikr. 1 jan 2010 ifg. res. 6 Nov 2009 # 1347). Raised by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
| 1 | Law 19 June 2009 No. 58 ; see now strl. 2005 SECTION 378 |
Demand for the merits of merit tax on acquisitions made during the first period of 2004 may the earliest be placed on the task for second term 2004.
This law takes effect from 1. January 2004. From the same time, law is repeait 17 February 1995 # 9 about compensation for mervalue tax to municipaticism and county of the county is mv.
Part Article
