Law of the Housing Act (the league law).

Date	LO-1980-0-06-13-24
Ministry of	Treasury
Last modified	LO-2016-06-10-24 from 01.07.2016, LO-2016-06-17-25
Published	ISBN 82-504-1410-1
Istrontrecation	13.06.1980, 01.01.1984, 01.01.1987, 27.09.2013
Changing
Announcement
Card title	The Ligship Act-gnat.

---

Capital overview :

• Chapter 1. introduction. (SECTION 1-1-1-2)
• Chapter 2. Liking authorities. (SECTION 2-1-2-9)
• Chapter 3. Almemorial case processing rules. (SECTION 3-1-3-14)
• Chapter 3A. About binding prestatements (Section 3A-1-3A-4)
• Chapter 4. Enlightenment for tax breaks (Section 4-1-415)
• Chapter 5. The Enlightenment of third party (Section 5-1-5-12)
• Chapter 6. Control (Section 6-1-6-17)
• Chapter 7. Advertion and registration. (SECTION 7-1-7-4)
• Chapter 8. Ligning. (SECTION SECTION 8-1-8-11)
• Chapter 9. Change of equation. (SECTION 9-1-9-12)
• Chapter 10. Additional tax m.v. (SECTION 10-1-10-10)
• Chapter 11. Raftertime. (SECTION 11-1-11-3)
• Chapter 12. Punishment. (SECTION 12-1-12-5)
• Chapter 13 Ipowertrecation. (SECTION 13-1-13-2)

---

The law repeais by law 27 May 2016 # 14 (ikr. 1 jan 2017). Lovens title modified by law 23 des 1983 # 82.

Chapter 1. introduction.

SECTION 1-1. The law's scope.

This law applies to the equation of

a.	tax on fortune and income, and tonnage tax, after the tax law and

b.	Social Security Tax after the Medicaid Act.

0	Modified by laws 23 des 1988 # 96, 20 des 1996 # 96 (f o m income year 1996).

Part Article SECTION 1-2. The relationship with the Management Act.

The Prevalence Act shall, with the exception of Chapter VII about regulations, do not apply to the processing of cases that are retaken by Section 1-1.

Part Article

Chapter 2. Liking authorities.

SECTION 2-1. The IRS authority in the first agency

The tax office is the league's authority in the first agency. The country is divided in regions with one tax office in each region. The Ministry may invent distinctive tax office for the treatment of particular tax cuts groups.

0	Changed by laws 5 June 1987 # 25, 18 des 1987 # 82, 10 jan 1992 No. 1 3. 15 des 2000 # 92 (ikr. 1 jan 2001), 12 des 2003 # 105 (ikr. 1 jan 2004). 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 20 June 2014 # 31.

Part Article Section 2-2. (Raised by law 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).) Part Article SECTION 2-3. Central Housing Government

The Tax Directorate and Tax Team Board are central ligators.

0	Changed by laws 18 des 1987 number 82, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 2-4. Sary divorced government

For tax cuts that run mining, treatment and pipeline transport of petroleum in area as mentioned in the petroleum tax law Section 1, the Oil Tax Office and the KolaenBoard for petroleum tax distinguishing the government, jf. petroleum tax law Section 6. The Ministry of Justice can provide further regulation to this paragrafen.

0

Added by law 18 des 1987 number 82, changed by laws 17 June 1988 # 53, 22 des 1989 # 103, 15 June 1990 # 24, 21 des 1990 # 71, 20 des 1996 # 97, 15 des 2000 # 92 (ikr. 1 jan 2001), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 June 2015 # 49 (ikr. 19 June 2015 with effect from 1 July 2015).

Part Article Section 2-4a. Nemnav's independent position

1. The Ministry of Tax, Tax Directors, the Tax Office and the Oil Tax Office cannot instruct the Tax Board or the ColaenBoard for petroleum tax in general or in individual cases.

2. With the exception of the change adhall after the ligance Act Section 9-5 # 1, the Department of Tax, Tax Directorate, and the Oil Tax Office, and the Oil Tax Office cannot change the ordinance of the Tax Board and the KlaenBoard for petroleum tax.

3. Cases to be decided by the Tax Board of Directorate are being prepared by a separate secretariat subject to the Tax Directorate. The Ministry of Foreign Affairs and the Tax Office cannot instruct the secretariat in general or in individual cases.

0	Added by law 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43) that changed by law 19 June 2015 # 57.

Part Article Section 2-4b. The enlisting and organization of the Tax Team Board

1. Ministry of the Ministry mentions members of the Tax Board of Tax Board. The Tax Board shall have a leader and a deputy leader. The Ministry is determining how many other members and commodity members are to be appointed to the Tax Team Board.

2. Nemnda's leader organizes the Tax Team Board in departments. There should be several departments with three members (ordinary department) and at least one department with five members (great department).

3. The leader of the Tax Team Board and the deputy leader shall participate in great department. The rest of the board members are going to participate in large department and ordinary department.

4. Nemnda's leader benefits cases between the departments. All cases are to be processed in the average department. If ordinary department does not determine the case by agreement or if at least one of the members demands it, the case should move on to treatment in great department. Head of the Tax Team Board may be able to decide that cases should go directly to treatment in large department.

5. The Ministry can provide regulation on requirements for the Board of the Board of Education and Work experience and about the organization of the Tax Team Board.

0	Added by law 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 2-5. Excluding reasons

Excluding from doing service as a member of the Board as mentioned in Section 2-3 and 2-4 are

a)	Attorney General, state attorneys, police officials, police aides and police deputies,

b)	tax collectors as well as officials at their office, jf. tax law Section 2-1,

c)	officials of the Tax Directorate and by the tax offices,

d)	any who are waived suffrage in public affairs,

e)	any as in the last ten years are punished for the violation of this law, the tax law, the tax law, the penal code 1 Section 406, fiscal law, or laws of mervalue tax and about tax on investments mv. 2 and

f)	any as in the last ten years is illet claim additional taxes after Section 10-5.

0	Modified by laws 20 June 1986 # 31, 18 des 1987 # 82, 10 jan 1992 No. 1 3. 12 des 2003 # 105 (ikr. 1 jan 2004), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 June 2009 # 49 (ikr. 1 jan 2010, but still so that the rules apply accordingly to any as in the last ten years is illazione additional tax after Section 10-4 # 1 second period), 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).
1	Law 22 May 1902 # 10 (Uph.).
2	Law 19 June 1969 No. 1 67 (Uph.).

Part Article Section 2-6. (Raised by law 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).) Part Article SECTION 2-7. Concurrent stice

No one can simultaneously be a member of, or varammember to, more than one ligature organ after Section 2-3 and 2-4.

0	Changed by laws 18 des 1987 number 82, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 2-8. Elections and the uplift

1. Members of the Board as mentioned in Section 2-3 and 2-4, and varammembers are chosen or appointed for four years.

2. Members and commodity members should do service to new uplift has taken place, even if function time after number 1 has expired.

0	Modified by laws 20 June 1986 # 31, 5 June 1987 # 25, 18 des 1987 # 82, 12 des 2003 # 105 (ikr. 1 jan 2004), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 2-9. Proxy and engaged help.

1. Has official decline to meet in a nend where he has the right or duty to meet, his proxy is in the service of the service member for him.

2. Liking authorities can engage plain-savvy assistance to case preparation on all steps. Engaging Saxon can be granted admission to meeting in the Board of the Board. He can also be granted a warrant to make the decision by Chapter 4 or 6.

0	Changed by laws 18 des 1987 number 82, 12 des 2003 # 105 (ikr. 1 jan 2004).

Part Article

Chapter 3. Almemorial case processing rules.

SECTION 3-1. Guide-alike

The tax office shall on request provide guidance on the padding of forms that apply to the equation. Moreover, when the work situation allows it, the tax office shall provide guidance on laws, regulations and common practices that have meaning to the rights and duties that they have, and whether possible point to relationships that particularly may have meaning.

0	Modified by law 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 3-2. Muncall enquiry

1. The person who wishes it should, when not candid reasons speak against it is given the opportunity to chat about his equation or information-like with an official on the tax office.

2. The Tax Office may require written confirmation of munral information when the person has been obliged to provide the information or wishes to invoke that he has given them.

0	Modified by law 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 3-3. Fulpotent.

1. Any person who has rights or duties to the league authorities has the right to let assist or represent by counsel or other deputy on all steps of the case treatment, jfr. still Section 4-5 # 5 and # 6.

2. Fulpotent shall lay out written authorization when the league authorities are asking for it.

3. Messages and inquiries from the ligators shall be fixed to the deputies of the far-right relationship clearly covered by the full power. They can still be corrected directly to the full-power donor when the envision of this one dictates it. The mediation is to be made known with such inquiries when it may have meaning to him.

4. The provisions of the No. 3 is not to the hurdle for tax returns, tax relief messages, messages of tax settlement and similar mass envoys are sent directly to a tax return that has deputy.

0	Modified by law 22 June 2012 # 38 (f o m income year 2014).

Part Article SECTION 3-4. Skateters access to the case document.

1. The IRS has the right to be made known to the case document that concerns his equation.

2. Liking authorities can still hold back document

a.	until that question the document applies is settled by the equation after chapter 8,

b.	until the tax-maker has answered questions he has received after Chapter 6 about that document concerns,

c.	which has been worked out for the case preparation of the equation management or chosen, appointed or engaged advisor or plaintient, jfr. still Section 8-3 # 1 other period,

d.	that has not had or will gain self-importance for any ligation decision, or

e.	when the execution of the ligature control work dictates it.

3. The Tax Office or Tax Directorate decide from the referral to a defensible case management how the tax-maker shall be made known to document or parts of document after this paragraph. The asking for it shall obtain copy or print of the document.

4. Tax office's refusal to claim after number 1 can be incurred to the Tax Directorate when the battle is due in No. 1 2 c or e or claim was put forward during preparation of a case for the Tax Team Board. AskRestroke as mentioned in the first period given by the Oil Tax Office can be cited to the Tax Directorate after the same terms. The cook is delivered within three weeks to the tax office or for cases as mentioned in the second period, to the Oil Tax Office.

0	Modified by laws 23 des 1994 number 71, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 26 apr 2013 No. 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 3-5. Notice and report by control

1. The IRS or other enlightenment shall be given reasonable notice and have the right to be present and pronounce on control in the co-hold of Section 6-5. 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 co-hold of Section 6-5 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	Modified by laws 23 des 1983 # 82, 20 July 1991 No. 1 60, 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article SECTION 3-6. Compass over the cuts.

1. The one that gets the injunction to give information or co-work to control after Section 4-12 or Chapter 6 can complain about the injunction if he believes he has no obligation or legal admission to the post-entry. Corresponding applies to the one that gets cuts after Section 6 or Section 6-7a.

2. Kmaking, which can be oral, must be conveyed immediately when that injunction is present and otherwise within three days.

3. The person who has given the injunction shall either be resettled it or immediately possible lay the complaint forward for the nearest parent organ to decision. For the cuts given by the Oil Tax Office, the Tax Directorate is hitting this decision.

4. The amendment shall be descendants even if the complaint is not settled, unless the person who gave the injunction will provide the release. Outsetting should be given if the person who gave the injunction finds that the complaint raises reasonable doubt about the legality of the injunction. The commit shall be given if the injunction applies to the future of documents when these are sealed and deposited by regulations determined by the ministry.

0

Changed by laws 18 des 1987 number 82, 22 des 1989 # 103, 21 des 1990 # 71, 14 des 2007 # 103, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 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), 19 des 2014 # 77 (ikr. 1 jan 2015).

Part Article SECTION 3-7. Temptation calculation.

1. Due to complaint, put forward demands o.l. is counted from the time that the person message has come forward, when nothing else is decided.

2. Landscape Authority may indicate the expiration date of the clagedeadline o.l. in the message. The deadline can in that case be counted from the day the message is sent. The deadline must not be shorter than otherwise determined.

3. The deadline for the announcement of the league authorities is deemed to be honored by recommanded submission delivered to the postal operator prior to the deadline.

4. By the deadline calculation, the day deadline does not begin to run. The deadline runs out at the end of its last day or set date. The deadline is still running until the end of the next reality day if it was otherwise run out on a Saturday, Sunday, holiday, or lovable holiday season. Third period does not apply to self-tax deadlines after Section 4-7.

0	Modified by law 9 jan 1998 # 5.

Part Article SECTION 3-8. Udfire.

1. Owfire to participate in the league's preparation and decision of a matter is an official or elected, appointed or engaged person when

a.	The case applies to him himself or someone as he is related or brother-in-law with in up-or down-ascending line, or in the sidebar as close as cousins,

b.	The issue applies to someone who he is or has been married to or is engaged to or is a foster father, foster mother or foster child to, or as he is or has been a guardian for,

c.	The case applies to company, convergence, device, business enterprise or living where he himself or someone who mentioned under a or b does not have any immaterial economic interest, or where he himself or his spouse is a member of the rule of rule, representative or Corporate Assembly,

d.	The issue applies to his client, employer, some who are his immediate children or superiors in working conditions outside of the league administration, some who are employed in his own service or some as he stands in direct competitive conditions.

e.	a senior official at the tax office or the Tax Directorate is unfire in the case,

f)	he has participated in earlier decision in the case as a member of the Tax Board Board or

g.	other distinctive conditions are present that are suitable to weaken the trust of his impartiality.

2. The provisions of the No. 1 e and f should not be to the hurdle for officials in the IRS preparing the case.

3. No. 1 does not apply if it is obvious that the person's association with the case or those that it is concerned will not be able to influence his stance and neither public nor private interests dictates that he is conceit seat.

4. The service man decides even if he is a mischief. The service officer shall be lecturing the question for its closest parent to decision if that issue requires it and it can be done without any significant time play, or if the service man himself finds reason for it.

5. Regardless of whether an official is ugfire, he can process or hit preliminary decision in a case if outsetting cannot happen without any significant disadvantage or damage effect.

6. Nemnder and selection decide even if a member is unildt, but the member does not participate in the decision. Are there questions about the inflame of more members in the same case, none of them participate in the decision of the hability questions. Fends it that the organ is not being passed, nonetheless, all meeting members will participate in the decision of hability questions.

0	Modified by laws 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article Section 3-9. (Raised by law 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).) Part Article Section 3-10. (Raised by law 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).) Part Article SECTION 3-11. Attaman.

1. Change case and case of additional tax will be decided by written ordinance. The bet is to indicate the changes to the tax plan that has been adopted and what other questions have been decided, with a brief justification.

2. The tax office sends the reparty of the ordinance to the tax-maker with enlightenment on the admission he has to complain about the ordinance.

3. The tax office can correct write-or calculation errors in the ordinance.

4. Where the tax office decides change case and tax cuts have not come with objections to notice of change, or tax cuts fully taken to follow, applies Section 8-3 # 5 equivalent. If additional tax illegges, the rules are followed in the 1 to 3.

0	Modified by laws 12 des 2003 # 105 (ikr. 1 jan 2004), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 3-12. Effect of case processing failures.

Individuals are valid even though the rules of the processing way in this law or in the execution regulations are not overobserved when there is reason to be reckoned that the failure may not have seemed best-looking at the ordinance's content.

Part Article SECTION 3-13. Taushebe alike.

1. Any person who has or has had the position, position or assignment related to the ligation administration shall prevent unauthorized entry or knowledge of what he in his work has learned about someone's formagues or income conditions or other financial, corporate or personal relationships. The taking office, position or assignment shall bear in writing statement that he knows and will comply with the privilege.

2. Tausheme duty after number 1 is not an obstacle to the information 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, or stock companies, or as reviled public business, as well as to The vision of the law firm for the 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. Applies to the criminal case violation of regulations outside of the IRS's management area, information can be provided only when there is reasonable reason for suspicion of violation that may be subject to higher punishment than prison for 6 months. The information on gross and net income, gross wealth and debt can be provided for use during the penalties of punishment or damages in the penal case.

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.	of others, according to the legislating, which determines or clear assumes that the privilege should not be of any obstacle to providing the information, or

in.	to the namsauthorities in cases of lay or arrest.

j.	in relation to the exchange of information (co-arrangement) as provided in the Law of the Tasks register.

k.

to Sheriff, namsfgd, police station with civilian court training tasks and the courthouse for use in shift proceedings, when an insistence applies to the deceased's league information, and it did not be formal decision on shifter form. The same applies to the spouse of the deceased and heir (as defined in the bankruptcy law Section 124 first and second clause) when the person can view mainly the need for visibility. When shifter form is selected, it is the one or those who represent the estate that has the right to visibility.

3. The Ministry can without the hurdle of the 1 provide information for research purposes in accordance with the Management Act Section 13 d.

4. If information is provided with the home of the No. 2 or # 3 to someone who doesn't even have the secrecy of other law, applies to confidentiality after number 1 equivalent to the one that gets the information. The one that provides the information should simultaneously make aware of it. The information can still be used for the purposes of purpose that they were given.

The first clause applies to the equivalent of information provided with home in Section 3-4.

5. Taushood Duty does not include the content of tax lists that after Section 8-8 shall be laid out to ordinary aftermath, or later changes in these.

6. Taushood Duty is not an obstacle to the details of the birth number of personal tax cuts or organizational number for impersonal tax cuts, name, address, tax class, the established net income and net income, taxes and fees can be given to financial institutions (jf. the funding enterprise law), 1 insurance business (jf. insurance laws) and credit information business. With the credit information business, the business consists in providing the announcement that highlights the credit and financial truth. These enterprise use of the information should follow the rules of law 14. April 2000 # 31 about the treatment of personal information. The Ministry can give regulation to the padding of this determination.

7. Tausheme's duties after # 1 is not an obstacle to the joint organ after AFP-to-market Act Section 18 is given electronic access to information on gross working income for workers who are reauthored by an agreement-on-end pension. Tausheme's work is applicable to the one that gets the information.

8. Tausheme duty after number 1 is not an obstacle to the pension device that has public service or service action after the venture pension law, the acquisition law, or service law, is provided electronic access to information on retirement income, for people who receive the pension pension from the device. Tausheme's work is applicable to the one that gets the information.

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

0

Modified by laws 23 des 1983 # 82, 10 apr 1992 number 32, 26 June 1992 No. 86, 23 des 1994 # 71, 6 June 1997 No. 35 (ikr. 1 Nov 1997), 19 March 1999 # 11, 15 jan 1999 # 2 (ikr. 1 aug 1999 ifg. Research. 25 June 1999 # 711), 26 March 1999 # 14 (ikr. 1 jan 2000), 14 apr 2000 # 29, 28 May 2004 # 30, 28 May 2004 # 29 (ikr. 1 jan 2005 ifg. res. 28 May 2004 # 791), 17 June 2005 # 71, 21 des 2005 # 124 (ikr. 1 jan 2006), 10 June 2005 # 44 (ikr. 1 July 2006 ifg res. 30 June 2006 # 776) who changed by law 16 June 2006 # 32, 17 June 2005 # 90 (ikr. 1 jan 2008 ifg res. 26 jan 2007 # 88) that changed by law 26 jan 2007 # 3. 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 9 May 2008 No. 21, 12 des 2008 No. 1 93, 11 des 2009 # 119, 19 Feb 2010 # 5. 25 June 2010 # 36, 10 des 2010 # 62, 24 June 2011 # 22, 13 des 2013 # 113, 20 June 2014 # 24 (ikr. 1 jan 2015 ifg. res. 20 June 2014 # $799), 22 May 2015 # 31 (ikr. 1 jan 2016 ifg. Research. 15 des 2015 # 1480), 17 June 2016 # 25, 10 June 2016 # 24 (ikr. 1 July 2016 ifg. res. 10 June 2016 # 619).

1

Law 10 June 1988 # 40 (Uph. from 1 jan 2016), jf. law 10 apr 2015 number 17.

Part Article SECTION 3-13 A. Taushepliked in other laws

The provisions of this law on duty to provide information do not limit statutory secrecy, unless the person provision determines or clearly assumes that the privilege should not apply.

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

Part Article SECTION 3-14. The writings of the case treatment.

The king can provide regulations on the case treatment.

Part Article

Chapter 3A. About binding prestatements

0	Capital added by law 15 des 2000 # 92 (ikr. 1 nov 2001 ifg. res. 12 oct 2001 # 1186).

SECTION 3A-1. Binding prestatements

1. Tax Directorate and the tax office can at the request of a tax-making statement on the tax of the tax effects of a concrete planned outline before it initiated. This applies only when it is of essential importance for tax breaks to obtain the clearances before inducing or the question is of public interest.

2. The issued pre-statement after this chapter shall be added due to binding on the equation if tax-on demand and the actual disposition has been conducted in accordance with the prerequisite statements of the statement.

0	Added by law 15 des 2000 # 92 (ikr. 1 nov 2001 ifg. res. 12 oct 2001 # 1186), modified by laws 10 des 2004 # 77 (ikr. 1 aug 2005 ifg. Act 30 June 2005 # 779), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 3A-2. Fee

A fee shall be paid for a binding prestatement.

0	Added by law 15 des 2000 # 92 (ikr. 1 nov 2001 ifg. res. 12 oct 2001 # 1186).

Part Article SECTION 3A-3. Commaking and sentencing trial

1. The Tax Directorate and the Tax Office's decision not to make binding pre-statement cannot be incurred.

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

3. Landscape where binding prestatement has been added due to the Easter or brought in for court following the otherwise current regulations.

0	Added by law 15 des 2000 # 92 (ikr. 1 nov 2001 ifg. res. 12 oct 2001 # 1186), modified by laws 10 des 2004 # 77 (ikr. 1 aug 2005 ifg. Act 30 June 2005 # 779), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 3A-4. Prescription

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

0	Added by law 15 des 2000 # 92 (ikr. 1 nov 2001 ifg. res. 12 oct 2001 # 1186).

Part Article

Chapter 4. Illumination equal to tax tyats

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

SECTION 4-1. Almemorial information-alike.

The person who has the duty to give information after this chapter is to perform actially and loyally. He is due to contribute that his tax duty at the right time is being clarified and fulfilled. He will also make the person authority aware of the failure of the equation and tax settlement.

0	Modified by laws 22 des 1989 # 97, 15 des 2000 # 92 (f o m revenue year 2000), 11 des 2009 # 119.

Part Article SECTION 4-2. Of course, the Selvangitis.

1. Selvanforgiveness for the person years shall be delivered by

a.	the one who has had fortune or income as he is taxable for here in the country after other provision than Section 10-13 in the tax law.

b.	the one that the ligators charge to deliver tax returns.

2. The Ministry can provide regulation on which personal tax providers will deliver pre-populated tax returns, and whether exemptions from duty to deliver such tax returns.

3. Parents should take children's fortune and income with in their tax returns when the equation is to happen during one with parents ' fortune and income. Children who don't have any other income or fortune are exempt to deliver tax returns after number 1.

4. The Ministry can provide regulations that exempt groups for tax returns alike after # 1 a and about that special task form should be three instead of self-tax returns in closer to the indicated case.

5. Any tax tyter has the right to deliver tax returns.

6. Nearby is supposed to deliver equation tasks to the ligning authorities electronically. As the equation tasks after this provision, information is to be given after Section 4-3, 1 4-4 and 4-9 # 1 first period. The Tax Directorate may determine closer rules on such delivery, herunder terms to reject faulty tasks.

0

Changed by laws 17 June 1988 # 53, 23 des 1988 # 96, 22 des 1989 # 97, 17 des 1993 No 121, 6 des 1996 # 80, 28 Feb 1997 No 19 (ikr. 1 May 1997), 5 des 1997 # 93 (f o m income year 1997), 18 des 1998 No. 78 (f o m income year 1997), 26 March 1999 # 14 (ikr. 1 jan 2000), 14 apr 2000 # 29 (f o m income year 1999), 15 des 2000 # 92 (f o m revenue year 2000), 14 des 2007 # 103 (ikr. 1 jan 2008), 18 des 2015 # 112 (ikr. 1 jan 2016).

1

It should probably be Section ahead of this bill.

Part Article SECTION 4-3. The self-stamp.

1. Selvanect, herunder pre-populated tax returns, shall contain the specified task over the tax-income gross wealth and income, deductor records and other information that has meaning for the completion of the equation. Skateter duties not to bring up amounts of records that need to be placed at discretion, but shall provide the information necessary for the Liking Authority to determine the amount.

2. The Ministry establishes form for different types of tax returns and may provide regulation on duty to provide further information and credentials for specific records in attachments to the tax returns. The Ministry can determine rules about the retention policy of credentials that should not be passed tax returns.

0	Modified by laws 22 des 1989 # 97, 15 des 2000 # 92 (f o m revenue year 2000).

Part Article SECTION 4-4. Exhibit to self-tax returns.

1. Skateths that run business or lease on fixed property should as attachments to self-tax return and print of accounts that have meaning for the assessment of the year settlement.

2. Another fiscal year than the calendar year can be added because of the equation if given exception to the co-accounting Act Section 1-7 first clause second, third or fourth period. The proximity thesis should still not include more than 12 months.

Skateths that go over to benefit a different fiscal year than previously, shall deliver special nutrition task for the time between the conclusion of the previous and beginning of the new fiscal year.

3. Skateter as mentioned in Section 4-12 # 1 first period should as attachments to the tax return task as mentioned there.

4. Skateter who has account in foreign bank, or who has had such account in the income year, shall pass tax returns with information on the coming of the account at this year's start and end, optionally at the account creation and closure, as well as return on the account of the year.

5. When corporation company requires deductions in taxes after tax law Section 10-2, the donor and receiving company must simultaneously deliver tax returns, attach task that shows that the terms of the tax law Section 10-4 are met. The task shall contain information on who owns the shares of its subsidiaries, the shareholder's residence, the number of stocks owned by the individual shareholder as well when the stock was acquired. Is it in some of the companies given regulations that limit shareholder's suffrage, it must be given information on this. It shall also be provided information on mapping of concert contributions between Norway and abroad, distributed on the income categories of the Tax Act Section 16-21 first clause a-c, in the donor and receiving company.

6. The Ministry can be free of charge, refine and hit closer determination on the completion of the task of task duties after # 1 and 3.

7. The Ministry establishes form for nutrition task and other attachments and provides regulations for the use of the forms. The Ministry of Health can herders the provision of the provision of operating assets for particularly separate groups mv.

The 8th Ministry can determine that participants in foreign companies alone or in communities shall deliver their nutrition task that encompasses the entire company's business.

0

Modified by laws 24 June 1988 # 62, 21 des 1990 # 64, 20 July 1991 # 60, 10 apr 1992 number 39, 17 des 1999 # 89 (f o m income year 1999), 26 March 1999 # 14 (ikr. 1 jan 2000), 15 June 2007 # 24 (f o m income year 2007), 14 des 2007 # 103, 29 June 2007 # 71 (ikr. 1 jan 2008 ifg res. 30 Nov 2007 # 1347), 14 des 2007 # 103 (new No. 8 ikr. 1 jan 2008 with effect f o m revenue year 2007 ifg. res. 14 des 2007 # 1421).

Part Article SECTION 4-5. Underwriting and responsibility of self-tax and tax returns

1. Coin person shall self deliver tax returns and other pliable tasks. If candid conditions such as disease, longer absence m.v. are to obstacles that the person himself delivers the tasks, he shall ensure that they are delivered at the deputy when possible. The tasks should at least be delivered as soon as the obstacle is falling away, though the deadline after Section 4-7 has expired.

2. For tax tyats who are underage or deprived of legal shopping, tax returns are to be provided by the guardian. This does not apply to children who have reached the age when it after the tax law is considered to be self-employed tax and deliver self-tax returns.

3. For taxable company and device, tax returns are to be provided by the Board or its Chairman, and for the living of the shifter trustee, the manager, the testament, or the self-shifting heirs.

4. The person who delivers tax returns is to ensure that it contains as complete information that he can give, that they are given for best discretion and conviction and that he does not know that they at any point are incorrect. He is also to declare that he is familiar with the fact that it can be subject to criminal liability to provide incorrect or incomplete information.

5. Selvanforgiveness and other pliable tasks shall be underwritten by the person who by the rules in front shall deliver the tasks. Has the tax-keeper duty to have an auditor, the year-end settlement and the transcripts after Section 4-4 be also signed by auditor.

6. The Ministry can provide regulation on electronic delivery, herunder the use of electronic signature, of pre-filled tax returns.

0	Modified by laws 15 des 2000 # 92 (f o m revenue year 2000), 26 March 2010 # 9 (ikr. 1 July 2013 ifg. res. 5 apr 2013 # 338) that changed by law 5 apr 2013 # 12.

Part Article SECTION 4-6. Where tax returns should be delivered

Selects that include the tax's overall wealth and income, and all the accrued attachments shall be delivered to the tax office. Skatetes as mentioned in Section 2-4 will deliver tax returns to the Oil Tax Office.

0

Changed by laws 18 des 1987 number 82, 22 des 1989 # 103, 21 des 1990 # 71, 19 March 1999 # 11 (f o m income year 1998), 26 March 1999 # 14 (ikr. 1 jan 2000), 17 des 1999 # 89 (f o m revenue year 2000), 15 des 2000 # 92 (f o m income year 2000, # 1 first clause ir. 1 jan 2001), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 4-7. Selvangich deadlines.

1. SelvForgiveness with attachments shall be delivered :

a)	within the exit of May of the year after the income year of company mv. as mentioned in the Tax Act Section 2-2 first clauses, and for owner of single-person enterprises,

b)	within the exit of April of the year after the income year for other tax rate, herders herdend tax payers as lignes after Section 2-4.

2. The SelvangiPractice deadline is to be calculated separately for spouses.

3. Allowance some that for honest reasons will create significant difficulties to deliver tax returns with attachments within the deadline, the tax office shall be due for written application to provide the release.

4. The tax office can after application from accounting or auditor as assisting nutritional with the padding of tax returns with attachments, granting the delay of the delivery deadline for a smaller share of the applicant's clients. The application must apply named tax payers. The delay on this basis cannot be given longer than to 30. June of the year after the income year.

5. Tax Directorate may extend the deadline after number 1, with the exception of the tax rate that is ligators after Section 2-4, with until a month for groups of tax payers.

6. Tax Directorate may decide that tax returns that provide tax returns on paper, shall deliver tax returns earlier than the delivery deadline set in No. 1, however, not earlier than the exit of March month.

7. Skateter who are taxable after tax law Section 2-3 first clause letter d and other clause can before temporary stay in the country cease, send tax returns and demand preequation.

8. Before a living end or company or other taxable device dissolves, it shall be provided tax returns and is required preequation.

0	Modified by laws 23 des 1983 # 82, 23 des 1994 No. 1 71, 26 March 1999 # 14 (ikr. 1 jan 2000), 15 des 2000 # 92 (f o m revenue year 2000), 6 June 2003 # 36 (f o m income year 2004), 12 des 2003 # 105 (ikr. 1 jan 2004), 14 des 2007 # 103 (ikr. 1 jan 2008).

Part Article Section 4-8. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article SECTION 4-9. Company task m.v.

1. Companies where participants tax the tax law Section Section 10-40 to 10-48, shall deliver corporate task for the person years. Housing Company that falls under tax law Section 7-3 shall deliver corporate task by rules determined by the Tax Directorate in regulation. The Ministry of Justice can give further rules about the task of the task of this paragraph.

2. The corporate task shall contain the specification of the company's gross wealth and income, waiver records and otherwise other information that has meaning for the equation of participants, herunder for determining personal income after the tax law Section 12-2 letter f, and additions in average income after tax law Section 10-42. The company's duties not to bring up amounts of records that need to be placed at discretion, but shall provide the information necessary for the IRS to determine the amount. Section 4-3 # 2 and 4-4 apply accordingly.

3. The company is also delivering task over participants per. 1. January of the league year, participants ' society share, their share of earnings, or deficit, as well as in average income per. participant and tax cut for each participant.

4. The company's board of directors or general manager shall be signed and delivering company task and other pliable tasks. Does the company not control or general manager, the duties of the participants in communities or a designated representative among these. Does the company have the obligation to have auditor, shall be attachments to the company task after Section 4-4 be also signed by auditor.

5. Selects task and other pliable tasks should be delivered to the tax office. The corporate task to be processed by the Oil Tax Office is to be delivered there.

6. Section 4-7 applies to the equivalent of the fristas to deliver task after number 1-7.

The 7th Ministry can determine that participants in foreign companies alone or in communities shall deliver corporate task and task over participants ' wealth and income from the company.

0

Added by law 20 July 1991 No. 1 60, modified by laws 23 des 1994 number 71, 19 June 1997 No. 71 (f o m income year 1997), 26 March 1999 # 14 (ikr. 1 jan 2000), 15 des 2000 # 92 (ikr. 1 jan 2001), 16 June 2006 # 27 (f o m income year 2006), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 14 des 2007 # 103 (new No. 8 ikr. 1 jan 2008 with effect f o m revenue year 2007 ifg. res. 14 des 2007 # 1421), 21 June 2013 # 67, 26 apr 2013 No. 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 19 des 2014 # 77.

Part Article Section 4-10. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article Section 4-11. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article SECTION 4-12. Task and documentation alike for controlled transactions mv.

1. Companies or device that has duty to deliver tax returns in co-hold of Section 4-2 # 1. shall deliver task over species and scope of transactions and intermediate weather conditions with close-standing companies or devices. Corresponding applies to company that has duty to deliver corporate task in co-hold of Section 4-9 # 1.

2. Companies or device as mentioned in No. 1 1 shall devise written documentation that provides the basis for assessing about prices and terms in their transactions and intermediate weather conditions with close companies and devices match what would be determined in transactions and intermediate weather conditions reached between independent parties under comparable circumstances and circumstances. The documentation is to be presented, issued, or submitted within 45 days after the claims from the ligators, and shall be retained by the documentation of the documentation of the document at least 10 years after the exit of the income year.

3. Except from duty to draft and deliver documentation by No. 2 is company or device as mentioned in No. 1 1, and as of the fiscal year together with close-ups have

-	fewer than 250 employees, and either

-	has a sales income that does not exceed 400 million crowns, or

-	has a balance of balance that does not exceed 350 million kroner.

Company or device as mentioned in No. 1 1, and which have transactions or intermediate weather conditions with close company or device that are home-hearing in state where Norway cannot claim information on co-contrast's revenue or formational conditions in co-population of the fold-up agreement, shall devise written documentation for such transactions and intermediate weather ends regardless of the limitations in the preceding period. The first period should also not apply to company or device that has particularly tax duty after the petroleum tax law.

4. As close after number 1, 2 and 3 are counted

a.	company or device as the task or document equation, directly or indirectly, owns or checks with at least 50 percent,

b.	person, company or device that, directly or indirectly, owns or controls the task or documentation liquidate with at least 50 percent,

c.	company or device as close-up after b, directly or indirectly, owns or controls at least 50 percent, and

d.	near-standing person after b's parents, siblings, children, grandchildren, spouse, spouse, spouse, spouse, and samboers parents, as well as company or device like these, directly or indirectly, owns or checks with at least 50 percent.

5. Task and documentation duties by number 1-4 ahead of the equivalent of dispositions that have been conducted between

a.	company or device that is home-hearing in Norway and its fixed operating sites abroad.

b.	company or device that is home-hearing abroad and its fixed operating sites in Norway.

6. Stat, county of county and municipality does not count as the device of this paragraph. Companies and devices have yet task-and documentation-liked by No. 1-4 in front of transactions and intermediate weather ends with a county of the county or a municipality that, directly or indirectly, owns or controls the company or device with at least 50 percent.

7. The Ministry can determine further regulation and guidelines to the padding and review of this determination, herunder determining exceptions from task and documentation duties.

0	Added by law 29 June 2007 # 71 (ikr. 1 jan 2008 ifg res. 30 Nov 2007 # 1347, but so that the rules of task-like in the 1 and # 5 shall have effect of f o m revenue year 2007), modified by law 11 des 2009 # 119.

Part Article Section 4-13. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article SECTION 4-14. Accessibility of pre-filled tasks

Selects and other tasks by this chapter that are pre-populated with information can be made available to tax types by electronic communications.

0	Added by law 10 des 2010 # 62.

Part Article Section 4-15 (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article

Chapter 5. Third-party Enlightenment

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

SECTION 5-1. Almemorial regulations

The person who has the information-like after this chapter is to correct its accounting so that the information can be provided and checked. The Ministry can provide regulations on how the book's entry should be addressed.

0	Raised by law 17 des 1999 # 89 (f o m income year 1999), added again by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article SECTION 5-2. About salary information mv.

1. The one that itself or through others during a calendar month has paid or supported the benefit as mentioned in this number, shall by the rules of the a-Enlightenment Act provide information on all that is supported to the individual recipient. The information should include

a.	wages and other allowance for work,

b.

pension, disability after the Medicaid Act Chapter 12, disability benefits from other arrangements, introductory after the introduction of the introduction of the letter, qualifier-long after law 18. December 2009 # 131 about social services in labour and welfare management, federate in soil and forest use, life-interest as joints in pension arrangement, disposable and dissolution charges for such benefits, parental contributions, parental money, day money under unemployment, medical and similar benefits to be counted as taxable income for the recipient,

c.	beverage funds with the amount to be included in calculating the tax move,

d.	free speech, tandtime and allowance of member of the Board of Board or representative or to other peer-to-peer,

e.	commission paid off to agent or other intermediary,

f.	fee or other allowance that has been paid by the author to the intellectual property,

g.	travel-, diet and representation compensation, as well as other allowance for coverage of expenses by execution of work, missions or stice as mentioned under letter a to f,

h.	plot or party by fishing or catching business,

in.	allowance of members of regular crew performing work for their own bill,

j.	allowance for child care also when this happens in the child's home as joints in self-employed business,

k.	The settlement of employment in relation to the termination of working conditions in accordance with farewell, termination or agreement with employer.

l.

one-time payments to rights gardens, the beneficiary, bo or heir after law 27. June 2008 No. 62 about individual pension arrangement or after insurance evidence or pension evidence expired from an individual pension agreement after the tax law (IPA). The same applies to one-time payments after the entry-gun law.

2. Illumination duties also include the recompense of goods or other benefits provided in connection with work as mentioned in No. 1.

3. The salary information should include

a.	deductions made at salary payments, so as Member deposits to service settlement and waiver union mv. The same goes for the waiver union law as the salary holder legitimizes to have paid directly to its union, and

b.	revenue deductions that are given at the equation, so as sea-male fragrant mov.

0	Changed by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 20 June 2014 # 23 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220), 19 June 2015 # 49 (ikr. 19 June 2015 with effect for benefits paid in 2015, which can be reported overall at the latest 5 jan 2016).

Part Article SECTION 5-3. about financial conditions and assurances

1. Pliked to provide information on financial conditions and assurances has

a)	financial institutions, jf. The funding business law Section 1-3,

b)	-money enterprise, jf. The funding enterprise law chapter 4c,

c)	value paper enterprise, jf. Value Paper Act Section 2-3 first clause,

d)	value paper registers, jf. value paper registry law Section 1-3,

e)	pension box, jf. The insurance business law chapter 7,

f)	insurance companies, jf. insurance business law chapter 1, and insurance company ownership company,

g)	value paper funds and management companies, jf. value paper fund law Section 1-2 first clause 1 and 2,

h)	alternative investment fund and trustee, jf. AIF law Section 1-2 letter a and b,

in)	device primarily, and as clause in its business, investing, manages or manage financial assets or money for the bill of others,

j)	The device whose gross income primarily can be referred to investment, reinvestment, or trade with financial assets, when the device is controlled, stewards or otherwise led by another device being retaken by this number,

k)	other people who have money for the Management or Driver's loan business or loan management as nutrition, as well as others taking part in the administration or restatement of financial instruments or other financial products for the bill's bill that laughed in their business.

The Ministry can provide regulations on the details of the Enlightenment's registration-like residence of foreign tax authorities.

2. It should be among other provided information about

a)	entry-to-10 and loan account,

b)	deposits in value paper funds and alternative investment funds,

c)	deposits and other interests in devices as mentioned in No. 1 letter i and j,

d)	financial instruments and other financial products,

e)	assurances,

f)	individual pension agreements,

g)	entry-fire mission arrangements.

The information is supposed to be among other wise saldo or value, yield, payouts, and realization. The payments related to individual pension agreements and entry-level acquisition arrangements follow the rules in Section 5-2. The Ministry can provide regulations on the state of enlightenment on the issue of the application of specific payments, and about the information liquidating as mentioned in the No. 1 letter a shall provide details of the account number that is applicable to the transfer of any added amount by tax reckoning.

3. It should be given information as mentioned in the No. 2 for including the individual account holder, the predisposed of, investor, insurance holder, insured, recipient of payouts and real rights holder. Illumination is supposed to identify account hagere mv. as mentioned in the first period. The Ministry can provide regulations on the steps of such identification, herding about the acquisition of self-proof of tax-to-residence mv. it can be given regulations on the consequences of the obligation of duty not obtained by creation of new account agreement, herunder that such account agreement cannot be entered. It can also be given regulations that the Enlightenment should retain information and documentation taken in connection with identification.

4. If the Enlightenment of this determination correct-up to avoid that information is exchanged after agreement with foreign state, the duties after this determination will still apply. Enlightenment that has reason to believe that account holder or other person has targeted to avoid that information is exchanged after agreement with the forward state, shall conduct investigations to decrete or confirm suspicion. If the suspicion cannot be decreted, then the Enlightenment shall provide the information that has been revealed, herding about the conditions that have meted suspicion.

0	Raised by law 17 des 1999 # 89 (f o m income year 1999), added again by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), modified by law 18 des 2015 # 112.

Part Article SECTION 5-4. About receivable and debt in corporate relationships

The stock company, general stock company, as well as equal parties and gatherings as mentioned in the tax law Section 10-1, and participant was similar to company, jf. The tax law Section 10-40, duties to provide information on debt and interest payments to personal tax tyats. The information is specified so that loan-aldo at the entrance to each calendar month progress. The provisions do not apply to loans related to the amount of debt and deposits in bank.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), modified by laws 13 des 2013 No. 113 (ikr. 1 July 2014 ifg res. 28 March 2014 No. 355), 18 des 2015 # 112.

Part Article SECTION 5-5. About purchase, sales, rent, payouts mv.

1. The person who has hired fixed property not exclusively to serve his own housing needs shall provide information on incurred rent as well as payout in the last year to the individual landlord regardless of whether the landlord has done the payout itself ; it as against reparations The disseminated rent of solid property should provide information on the agreement of eight contracts last year with the individual landlord and give up on agreed rent and in case of rent incurred, and rent that the person has paid or conveyed payment of.

2. Allmen shall provide information on what individual usage entitlements for the past year has received from the general public of wooden works, in cash, discounts or other benefits and at the same time inform how great part of the distributed tax is being tax on the general public. hand.

3. Norwegian Patient damages shall provide information on payouts in the last year to the scathing. The payout of damages for personal injury and loss of providers should provide information on such payouts last year, except when physical people are outpaying.

4. Pelsanimal's Marketing Foundation shall deliver annual overview of the member accounts of the member accounts of the member accounts and movement.

5. Nearby-drifting as exercising nutrition by buying or reputting agricultural use products (herduring living animals) shall provide information on all the revenue of the producers.

6. Approved sales organization for fish, jf. law 14. December 1951 # 3 1 about the turnover of raw fish Section 2, shall provide information on all the turnover of raw fish as in first hand has been recast or approved resat through the sales organization.

7. Drumenmall is supposed to provide information from the relay patch for the credentials that are attributed to the hub.

8. Illumination Duty after # 4, 5, 6 and 7 apply regardless of whether they are making or receiving payments themselves.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413) that changed by law 21 June 2013 # 73, changed by laws 19 June 2015 # 49 (with effect for benefits paid in 2015, which can be reported collected recently 5 jan 2016), 18 des 2015 No. 112.
1	The law has been repealifted, see now law 21 June 2013 No. 75 (ikr. 1 jan 2014).

Part Article SECTION 5-6. About reporting of parenting and Workers

1. Proximity and public organs that provide some missions in the realm or on the continental Barenal, shall provide information on the mission and any submissions, if these are performed by person settled abroad or company home-hearing abroad. The reporting duties include information about the principal employer of the contract chain, the mission of the mission and the working staffs as the mission-maker uses to carry out the mission. The mission holder has the duty to provide information on their own workers who are used to carry out missions after the first period.

2. For assignment in the realm not taken place for building and mounting business, it shall only be given information by no 1 if the mission is carried out in place that stands under the employer's control.

3. Details shall be given immediately after contract is reached, and no later 14 days after the work has been initiated. The details of the work of the work shall be granted at the latest 14 days after graduation.

4. The Ministry may decide that reporting duties by No. 1 also shall apply for missions to some groups of mission holders who are not settled or home-hearting abroad.

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

Part Article SECTION 5-7. About shareholders mv.

1. Stock companies and general stock companies should provide information on conditions that have significance for the tax of the shareholders, the blanda.

a.	The stock market size and stock market share and size, theres changes during the income year as a result of foundation, emictions, fusion, fission mv.,

b.

owners of stock pr 1. January of the league year, identified by birth number, organizational number or D-number, changes of shareholder joint statement during the income year, dividend dividends, and other information that may matter for the tax cut of the individual shareholder by realisation of stocks,

c.	The stock's fortunes value, if the stock is not public.

2. The Tax Office may impose the company to deliver new task over the shareholders and their tax refunds when the value chain of the company's stock has changed.

3. The provisions of the No. 1 and 2 apply to the equivalent of savings banks, reciprocating insurance companies, co-operation of borrowers, and self-weighing financing enterprises that have issued ground fund evidence, jf. savings bank Section 2 other clause, insurance law Section 4-2 other clause 1 and the financing enterprise law 1 and for corporations and gatherings where its members have limited liability and as some own formalments in or receive income shares from, excluding residential companies where the landshavers are garnished after the tax law Section 7-3.

4. The Ministry of Justice can in regulation decide that it should be given information on conditions as mentioned for previous years, as well as limit duty after number 1 and 2 for corporations as mentioned in No. 1 3.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).
1	Law 10 June 2005 # 44 The provisions have been repeased.
2	Law 10 June 1988 # 40 (Uph.), now law 10 apr 2015 number 17.

Part Article SECTION 5-8. About heritage mv.

Public authorities who calculate or require in inheritance tax ¹ and testament-consummation duties without regard to the possible disclosure of the information that the ministry provides regulations on to the control of the equation.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).
1	Jf. Law 19 June 1964 No. 1 14 Section 24 (uph.).

Part Article SECTION 5-9. About other information alike for third party

It shall be provided information to the ligators from the

a.	The institute as a reckoning scientific research or occupational training of supplements that gives the donor the right to deductions after the tax law Section 6-42,

b.	institutions that receive payment for passports and care of children about costs incurred in the year for parents and other supervivers for passports and care of children,

c.	corporations, stilts and gatherings as mentioned in the Tax Act Section 6-50 on gifts that give the donor the right to deductions after mentioning provision, with enlightenment about the donor's name and birth number / organization number,

d.	housing company and residential co-owner as being retaken by the Tax Act Section 7-3 and 7-11 about the distribution of revenue, costs, fortune and debt between the landshavers or co-owners,

e.	the one that itself or through others has paid no-charge for services of technical, artisans, legal, fiscal or other species.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), modified by laws 13 des 2013 No. 113 (ikr. 1 July 2014 ifg res. 28 March 2014 No. 355), 20 June 2014 # 23 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220), 18 des 2015 # 112.

Part Article SECTION 5-10. Who Enlightenment duty is on

1. In single-person enterprise, the information service is incumbent upon this chapter holder. In company, contemporary enterprises, Society, institution or device is on duty of the daily leader of the business, or if there is no general manager, the board's chairman. Is company mv. as mentioned in the previous period not taxable, the disclosure of the duty is also an auditor.

2. Illumination duties after Section 5-2 # 1 letter in the duty of the traitor and leads (earthy, nothbas) for fishing and prisoner vessel, while Enlightenment after Section 5-2 # letter j is the incumbent chairman of the crew. When there are conditions as mentioned in the tax law Section 4-1 other clause, the information service is incumbent on the duty of conduct of advance. Enlightenment duty after Section 5-5 no 4 The duty of the fund board.

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

Part Article SECTION 5-11. identification of tax breaks and copy of information

1. Tasks mentioned in this chapter shall for personal tax payers contain birth number (eleven digits). For corporations, contemporary enterprises, organisations, coincide mov. should the task contain organizational number, or when such as such, no identification of rules is provided by the Tax Directorate. The Tax Directorate may decide that the task should contain foreign identification number.

2. The Enlightenment may require tax tyrs to specify its birth or organizational number. The Enlightenment can also require that tax tyats that have foreign identification number, specify this. The Enlightenment can capture such identification as also on the basis of information from other than tax breaks.

3. Skateter shall have a copy of information mentioned in this chapter. It shall recite the copy (the year paper) that information has also been submitted by the league authorities. For information that has been reported after Section 5-2, the tax tyter shall have summarized overview within 1. February of the year after the income year.

4. Task after this chapter has been pre-populated with details of the Enlightenment and tax-cut tax, can be made available to the Enlightenment of electronic communication. Information reported after Section 5-6 can in the same way be made available to employers and mission holder.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), modified by laws 13 des 2013 No. 113, 20 June 2014 # 23 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220).

Part Article SECTION 5-12. The writings, forms mv.

1. The Ministry can provide regulations on padding and review of the Enlightenment of information after this chapter. The regulations can limit and exemption for the Enlightenment, and the absence of law enforcement rules about where and when the information is to be issued.

2. The Ministry can in regulation

a.	provide the provisions of the confirmation of information from the auditor,

b.	provide the provisions of the Enlightenment of the Enlightenment,

c.	provide regulations on how information is to be provided,

d.	provide regulations on the content of the composition as mentioned in Section 5-11 # 3 third period and decide that the composition overpasses tax breaks in a specific form.

3. The Ministry can determine forms to be enjoyed when provided information.

0	Added by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), modified by laws 13 des 2013 No. 113, 20 June 2014 # 23 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220), 18 des 2015 # 112.

Part Article

Chapter 6. Control

0	The headline changed by laws 22 des 1989 No. 97, 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

SECTION 6-1. Control information from tax breaks

1. The one that is retaken by Section 4-2 # 1 shall by claims from the ligators provide information that may have meaning for their accounting or equation and control of this one. The Liking Authority may require that tax documents document the information by such as providing visibility to, lay forward, extradite, extradite or submit accounting material with car layers, contracts, correspondence, board protocols, electronic programs and program systems.

2. Skateths that directly or indirectly have ownership interest in foreign company or device, shall by claims from the ligning authorities provide information on the foreign company or the device. The Liking Authority may require that tax-tax documents document the information in such a way as mentioned in the 1, provided the documentation is in the tax code of tax. If the ownership share makes up 50 percent or more, or tax breaks have the best-time influence in the foreign company or device, duties tax breaks to provide the information. Skateter duties to retain the documentation for five years after the expiration of the person's income tax year. The Ministry can in regulation exemption for and refine retention duties, as well as the duty of providing information regarding foreign company or device.

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 they are imposed by law or otherwise. Information that concerns national security can still only be required by consent of the King.

4. In single-person enterprise, the Enlightenment rests on the following 1 to 3 enterprises holder. 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. For person living abroad or company or device home-hearing abroad, the duty of the person shall be the company or the interior of the Norwegian representative.

0	Modified by laws 9 May 2008 # 21, 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 19 des 2014 # 77 (ikr. 1 jan 2015).

Part Article SECTION 6-2. Control information from third party

1. Any third party duties after claims from the league authorities to provide information that may have meaning to someone's equation.

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

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 person who lets carry work on construction or facilities, duties after claims from the league authorities to provide information on who has delivered materials mv. and who for his own bill has co-worked for work. 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.	Any guilt or foraging duties after claims from the ligators to provide information on the intended and debt of debt as named person, bo, company or device has, and about interest, commissions mv. that link to the resettlement or debt.

c.

The person who by rent or otherwise is running real estate entirely or partly at the disposal of some, or manager business for some, duties after claims from the league authorities to provide the details of the relationship that has meaning to the question of whether The person is taxable to the municipality and for the extent of the tax duty.

d.	The person who has paid off or supported wages or other allowance for work, duties after claims from the league authorities to provide information on everything that in the last income year is supported to the individual recipient.

e.	Contribution duties after claims from the league authorities to provide information about the intermediaries of the people 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. Liking authorities may require third party documents to document the information in such a way as mentioned in Section 6-1 No. 1 other period.

6. In single-person enterprise, the Enlightenment rests on the following 1 to 4 enterprises holder. 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 23 des 1983 # 82, 19 des 1986 # 68, 23 des 1988 # 82, 22 des 1989 # 94, 18 des 1992 No. 1 138, 6 des 1996 # 80, 15 des 2000 # 92 (ikr. 1 jan 2001), 21 des 2001 # 105 (ikr. 21 des 2001 with effect from and with 11 oct 2001), 27 June 2003 # 63 (ikr. 1 sep 2003), 21 apr 2006 # 10 (ikr. 1 jan 2007 ifg res. 21 apr 2006 # 428), 26 oct 2007 # 97, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 12 des 2008 No. 1 93, 18 des 2009 # 131 (ikr. 1 jan 2010 ifg. res. 18 des 2009 # 1584), 10 des 2010 # 62, 10 des 2010 # 62 (No. 3 a, f o m income year 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 # 77.

Part Article SECTION 6-3. Control information from public organ

1. Public authorities, devices mv. and officials duties after claims from the league 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,

a.	authorities that determine or require tax, charge, or fees, or that are unpaying replacements, grants, welfare fees, staffs mv., after claims from the ligators give details of the determined, inrequired or paid amounts, if the basis of them and about debt, amounts to good and interest,

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

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

d)	The conflict threads by claims from the ligators provide details of the content of agreement, youth plan or plan reached during a meeting in the conflict of the conflict, jf. The conflict of law.

3. The Ministry can give regulations that information after number 1 and # 2 letter a, b and c should be given if not named person, bo, company or device.

4. Working and welfare management of the Department of Admission and State Inclusion Centre shall provide information to the ligning authorities on the obligation of duty received from bidragsplikable. They also duties to provide enlightenment on the bidraglids of debt and other intermediate weather ends with the entry-level of the collection.

0

Modified by laws 23 des 1983 # 82, 6 des 1996 # 80, 15 des 2000 # 92 (ikr. 1 jan 2001), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 27 June 2008 No. 57 (ikr. 1 jan 2009), 7 des 2012 No. 1 74 (ikr. 1 jan 2013), 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), 18 des 2015 # 112 (ikr. 18 des 2015 with effect f o m revenue year 2015).

Part Article SECTION 6-4. Control information from the provider of access to 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 laws 21 des 1990 # 64, 10 jan 1997 # 4 (f o m income year 1996), 27 March 1998 # 15 (f o m income year 1998), 28 May 2004 # 30, 10 des 2004 # 77 (f o m income year 2006), 17 June 2005 # 71 (f o m income year 2006), 9 des 2011 # 48, 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article SECTION 6-5. Control of the Enlightenment of the Enlightenment

1. Liking authorities 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 from the nutritional private home.

2. At the control survey as mentioned in No. 1 shall the Enlightenment provide information that the person duties to give at control after Section 6-1 to Section 6-4. The Enlightenment shall further give the ligators access to the experience, beatification, review of archives, the count of belongings, taxation mv. of fixed property, facilities, transport mv. by review of the enterprise Archives may be able to make copying to data storage media for later review with the Enlightenment or with the ligature authorities.

3. The Enlightenment or a deputy for him shall when the league authorities require it, be present at control as mentioned in No. 1 and provide necessary guidance and assistance.

4. In single-person enterprises on-rest duties after number 1 to 3 enterprises holder. 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. For person living abroad or company or device home-hearing abroad, the duties of the company or the company's Norwegian representative are on the subject of the company.

5. The Ministry can consent in that representative of the IRS in a different state may be present at control as mentioned in No. 1 when on mutual basis, the agreement reached agreement on this with the person state.

0	Changed by law 9 jan 1987 # 2, 5 July 2002 # 64 (ikr. 1 jan 2003 ifg Research. 20 des 2002 # 1627), 12 des 2003 # 105 (ikr. 1 jan 2004), 10 des 2004 # 77 (f o m income year 2006), 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article SECTION 6-6. Please apply for book transfer mv.

1. Liking authorities can impose book pre-covered by Section 4-2 # 1 to fulfill its duty to correct the accounting, specification, documentation, and retention of accounting information in accordance with rules granted in or in co-law of law 19. November 2004 # 73 about book transfer. The same is true of duty to retain documentation in accordance with regulations given in or in co-hold of Section 5-3 # 3. Please apply for accounting to the board of directors of company, co-operation, association, device, or organization, and sent each member. It shall be determined a deadline for compliance. The deadline is supposed to be minimum four weeks and no longer than one year.

2. The Ministry can provide regulations that the tax rate that operates business of specific species or rental of houses shall have the duty to bring accounting. The Ministry can also provide regulations on the accounting and annual settlement, which books are to be taken and what credentials can be required for revenue and expense records. Such regulations can also be provided for nutritional which are imposed accounting equally in law.

0

Modified by laws 23 des 1983 # 82, 20 July 1991 No. 1 60, 20 des 1993 # 136, 20 des 1993 # 140, 24 June 1994 # 30, 5 des 1997 # 93 (f o m income year 1997), 26 March 1999 # 14 (ikr. 1 jan 2000), 17 des 1999 # 89 (f o m revenue year 2000), 24 nov 2000 # 81 (ikr. 1 jan 2001 ifg. res. 24 Nov 2000 # 1167), 10 des 2004 # 77, 15 June 2007 # 24 (f o m income year 2007), 9 des 2011 # 48, 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 18 des 2015 # 112.

Part Article SECTION 6-7. Reput on revision

1. When the tax-on-year accounting is determined in violation of regulations in or in co-accounting law or good accounting law or book management, the ligation Authority may impose that one or more year-end accounting 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 cannot be made current for more than three fiscal years.

4. Put on revision correction to the Board of the Company.

5. Companies that get a raise on 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 equation authorities may decide that the injunction should not be put into effect until the complaint is settled.

The 6th Ministry of the Ministry can in regulation determine further rules about the accounting of the audit.

0

Modified by laws 23 des 1983 # 82, 19 des 1986 # 71, 18 des 1987 number 82, 22 des 1989 # 103, 21 des 1990 # 71, 18 June 1993 No. 1 114, 5 des 1997 No 93 (f o m income year 1997), 24 nov 2000 # 81 (ikr. 1 jan 2001 ifg. res. 24 Nov 2000 # 11167), 15 June 2001 # 53 (ikr. 1 jan 2003 ifg res. 20 des 2002 # 1623), 26 apr 2013 No. 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article Section 6-7a. Reput on retention of fiscal material

1. Liking authorities can in connection with control impose book pre-liquidating as of Section 4-2 # 1, to store fiscal material after book-law Act 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.

0	Added by law 19 des 2014 # 77 (ikr. 1 jan 2015).

Part Article SECTION 6-8. Police biostand alike

Police are due to request from the ligators of the government to provide assistance for this law, the police may require information and extradition of material as mentioned in Section 6-5.

0	Changed by laws 18 June 1993 # 114, 15 des 2000 # 92 (ikr. 1 jan 2001), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 26 apr 2013 No. 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article SECTION 6-9. 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 ligators may require the employment staffing the id card.

0	Modified by laws 15 des 2000 # 92 (ikr. 1 jan 2001), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 26 apr 2013 No. 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article SECTION 6-10. Prescription

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

0

Modified by laws 23 des 1983 # 82, 23 des 1988 # 82, 22 des 1989 # 103, 8 jan 1993 # 15, 20 des 1993 # 136, 23 des 1994 No. 1 71, 6 des 1996 # 80 (f o m income year 1997), 2 July 2004 # 66 (ikr. 1 oct 2004), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 9 May 2008 No. 21 (ikr. 1 sep 2008 ifg. res. 9 May 2008 # 441), 12 des 2008 No. 1 93, 26 apr 2013 No. 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article Section 6-10 A. (Raised at law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article Section 6-10 B. (Raised by law 11 des 2009 # 119.) Part Article SECTION 6-11. Distreting deduction for ENEK measures

Enova duties to enact to the league government amounts to be given as the deductable deductions for ENEK measures on their own residence.

0	Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), added again by law 18 des 2015 number 112 (ikr. 1 jan 2016).

Part Article Section 6-12. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article Section 6-13. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article Section 6-13A. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article Section 6-13B (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article Section 6-14. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article Section 6-15. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article Section 6-16. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article Section 6-17. (Raised by law 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).) Part Article

Chapter 7. Advertion and registration.

SECTION 7-1. Takeover rules.

1. The Ministry establishes appraisal rules for formagues, revenue, and waiver records that must be determined by discretion. They are added due to the equation-less conditions in the individual case do not indicate a negligible deviation from the taxation rule.

2. The Tax Office may determine a local appraisal rule when local conditions indicate that a taxable rule of absence for a group of taxable or when taxable rule for the entire country has not been determined.

3. The Ministry provides binding regulations on the value chain of forest property.

0	Modified by law 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 7-2. Smost separate fare and registration arrangements.

The king can provide regulations on prefered arrangements for registration and guiding or binding enrolment of closer specified species of formalobjects.

Part Article SECTION 7-3. Steacher's badge selection.

The Tax Directorate can raise special taxable assortment to provide suggestions for the appreciation of specific formalobjects or species of formalobjects.

0	Modified by law 12 des 2003 # 105 (ikr. 1 jan 2004), modified paragrafnumber from Section 7-5.

Part Article Section 7-4. (Raised by law 12 des 2003 # 105 (ikr. 1 jan 2004).) Part Article

Chapter 8. Ligning.

SECTION 8-1. Liking on the basis of self-tax and

1. Liking authorities determine which actual relationship is to be added because of the equation of individual tax breaks after a trial of the information he has provided, and the rest information that has been issued. If the league authorities find that the tax's tasks are incorrect or incomplete, they can change, omit or add items. They can also change the beauty amounts that the tax-maker has brought up, when they find reason for it.

2. Liking of sailors settled abroad, which has not submitted tax returns, shall in general relations be based on the same conditions that were added due to the advance discharge.

0	Changed by laws 17 June 1988 # 53, 22 des 1989 # 97, 15 June 1990 # 24, 15 des 2000 # 92 (f o m revenue year 2000). 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 8-2. The beauty equation.

1. Liking authorities can put the tax-on-state's tasks aside and determine the basis of the equation at discretion when they find that the tasks do not provide a defensible basis to build the firmware. This applies to the blr. when

a.	The tasks suffer from the wrong or accounting tasks that the tasks are building on, have not been brought in accordance with law and regulations, and these conditions weaken the trust of the tasks or the accounting of its general.

b.	The tasks show a worse gross profit than what other tax rate under comparable conditions has achieved, or as there was reason to expect the tax-to-be able to achieve, and the tax-maker cannot explain the abnormal result or

c.	There is no reasonable correlation between the tax rate of income, probable privacy consumption and any formative movement.

2. The IRS's tasks can be set aside also when the person not within the deadline that the IRS has set, has provided information that they have demanded after Section 6-1, or have neglected to co-work after Section 6-5. The same applies if documentation duties after Section 4-12 # 2 is not met within the due date specified there.

3. The basis of the equation shall be determined by discretion if the tax-holder has not delivered pliable tax returns or nutrition task. The same applies if task as mentioned in Section 4-12 # 1 has not been delivered. Formue and income can then be not set lower than at the preceding equation-less ligamation authorities find it likely that amounts have been lower.

0	Modified by laws 24 June 1988 # 62, 20 July 1991 # 60, 17 des 1999 # 89 (f o m income year 1999), 29 June 2007 # 71 (ikr. 1 jan 2008 ifg res. 30 Nov 2007 # 1347), 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article SECTION 8-3. Notice of frivik from self-tax returns.

1. Prior to the tax law's tasks, or set aside, he or whoever on his behalf has given the tasks, notified and given an appropriate deadline for statement. The IRS must simultaneously be made familiar with the report that is about control as mentioned in Section 6-5.

2. Alert can in general knowledge avoidance when the absence of the land goes out

a.	to foretall gross wealth and gross income and to put down or iron fraglist posts with in all not over kr. 20,000 in fortune or kr 1,000 in income,

b.	failing to fail a record that is not deductible when the tax-maker has been given the neighborhood a corresponding record by a previous equation,

c.	changing a love-wise employee formagues or revenue record and corresponding change has been made at a previous equation or

d.	changing, omit or adding entries when the tax-on-person's task is incorrect as a result of obvious rain or typo or obvious misconception of the tax legislation and statement from the tax-maker cannot be believed to have any significance for the equation.

3. Gis notice so late that the tax's statement cannot forage at the equation, he shall in the notice subresettlement that the question will be taken up to treatment after Chapter 9 if he gives statement within the draft deadline after Section 9-2 # 4 first period or within three weeks after the notice was submitted.

4. Be Notification of Time after # # 1, jfr. No. 2 not upheld, the clutch deadline shall be calculated after Section 9-2 # 4 third period.

5. When the tax-on-person's tasks deviate or set aside, it shall be of the markup on tax returns or document that follows this, or by protocol that is being conveyed, step forward what the absence consists in or the decision goes out on. Also the basis of the absence or the setting of the setting is indicated if it does not clear the context of the context.

0	Modified by laws 20 July 1991 No. 1 60, 20 June 2003 # 45 (ikr. 1 July 2003 ifg res. 20 June 2003 # 712), 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article SECTION 8-4. The Decisions Authority under equation.

1. The tax office hits all decisions regarding the equation after this chapter that is not in law or regulation has been added to the other ligature.

2. At the distinctive central ligature authority as specified in Section 2-4, the ruling Authority follows the equation of the equation petroleum tax-above rules.

0	Modified by laws 20 June 1986 # 31, 15 des 2000 # 92 (ikr. for the ordinance meeting from and with 2001), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 8-5. Sary sign the ruling Authority

The values mentioned in the tax law Section 18-7 first clause the letters b and c of the distribution of them between the counties are determined by the Tax Board of Directorate after task from Norway's vassdras and Energy Directorate. Prior to Norway's vassdras and Energy Directorate gives its task, it shall have provided the owner of the electricity company and the Tax Board of Directorate on the occasion of the opportunity to comment. Tax team-topic decisions by this paragraph cannot be incurred.

0	Modified by laws 19 June 1992 # 62, 17 des 1999 # 89 (f o m income year 1999), 26 March 1999 # 14 (ikr. 1 jan 2000), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 8-6. The site of equation

The equation is being done at the tax office that the ministry decides.

0

Modified by laws 23 des 1983 # 82, 14 June 1985 # 60, 18 des 1987 # 82, 21 des 1990 # 71, 20 July 1991 No. 1 60, 24 jan 1992 # 10, 10 apr 1992 # 39, 21 May 1993 # 49, 30 June 1995 # 45 (f o m income year 1995), 20 des 1996 # 96 (f o m income year 1996), 13 June 1997 No. 44 (ikr. 1 jan 1999), 19 March 1999 # 11 (f o m income year 1998), 26 March 1999 # 14 (ikr. 1 jan 2000), 17 des 1999 # 89 (f o m revenue year 2000), 15 des 2000 # 92 (ikr. 1 jan 2001), 16 June 2006 # 27 (f o m income year 2006), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 8-7. Rounding.

1. The Ministry can provide regulations on rounding of amounts that are part of the equation and of tax and tax amounts of m.v.

Part Article SECTION 8-8. Tax List

1. When the equation is finished, it works out a list of everyone as it has been made ligators for. It can be accessed and printing of information in the list as far as it follows of the determination here. Offentlegation law is not allowed to be Applicability on the claims of visibility in such lists.

2. Skatelist should contain the individual tax-naming, postal code, postal site, municipality, birth year for personal tax cuts, organizational number for impersonal tax cuts, the established net income and net income, taxes and fees. The tax list should not include details of the deceased people, details of people who are 17 years or younger at the income year's exit, details of persons whose address has been suspended in accordance with provision granted in or in co-laws of law The population registration of 16. January 1970 # 1, details of people without fixed residence and information about people in which the information that is involved in the tax list can reveal a client relationship.

Appendix of average income after tax law Section 10-42 shall not be co-taken in net income in the tax list.

The alignment of average income after tax law Section 10-11, Section 10-31, Section 10-42 and Section 10-44 shall not be co-taken in net income in the tax list.

Personal tax breaks should only be included for the municipality where the person is taxable after tax law Section 3-1 or Section 3-4.

List of personal and impersonal tax payers can be laid out at different times.

The Ministry can decide that it should be placed out tax lists for specific groups of tax, and where such lists should be laid out.

3. The Tax Directorate makes the tax list available on the internet to ordinary aftervision. The posting of tax list is announced. The individual tax tyats should have access to information about searches done on own person.

At the request, information from the tax list of the individual tax is provided in writing to him himself, spouse, estate of death, bankruptcy, or court. Such information can also be in reasonable extent given written to others. When information is provided to others after the preceding period, certain tax types should have access to information about who has received the information issued. The tax office can make exceptions from duty to inform tax cuts when the information is given to public authority.

4. Full tax lists can be issued in electronic form to the press. The list of personal tax payers can still be issued only if the agreement between the individual reaction and the Tax Directorate that the whole or parts of the received tax list cannot be posted on the internet or be granted further to others. It can be required by the issue of tax lists.

5. The Ministry can provide regulations to the padding of the provisions here.

0

Modified by laws 23 des 1983 # 82, 18 des 1987 # 82, 22 des 1989 # 97, 22 des 1989 # 103, 21 des 1990 # 71, 26 March 1999 # 14 (ikr. 1 jan 2000), 17 des 1999 # 89 (f o m revenue year 2000), 15 des 2000 # 92 (f o m income year 2000, # 1 first and third period ikr. 1 jan 2001), 28 May 2004 # 30, 29 June 2007 # 52, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 May 2006 # 16 (ikr. 1 jan 2009 ifg res. 17 oct 2008 No. 1 1118), 24 June 2011 No. 22, 20 June 2014 # 31 (f o m revenue year 2013), 19 des 2014 # 77 (f o m revenue year 2014), 18 des 2015 # 112 (ikr. 1 jan 2016).

Part Article SECTION 8-9. Message on tax settlement m.v.

1. When the tax settlement is finished, it shall immediately be sent to tax breaks. Message on determining fortune and income determined by the rules of the tax law Section Section 10-40 to 10-45, the company's board of directors and the general manager. Message on source tax on dividend is sent to the company that has or should have pulled the source tax. Tax settlement and message after this clause can be made available to the recipient of electronic communications.

2. Any tax cuts may require the tax office to provide information on how the litfire government has come forward to the firmware of the mainland.

3. The provisions of the No. 1 and 2 do not apply to the tax rate that is similar to Section 8-1 # 2.

0	Changed by laws 17 June 1988 # 53, 20 July 1991 No. 1 60, 25 June 2004 # 42, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 10 des 2010 # 62 (ikr. 1 jan 2011).

Part Article SECTION 8-10. Preequation.

1. Preequation after Section 4-7 # 7 or # 8 shall include tax-income income in the running income year and income and fortune in the preceding income year if the equation for this year has not been laid out after Section 8-8.

2. The requiring preequation may require that the tax office immediately written acknowledge to have received the claim. Following such recognition, the claim falls on taxes and tax of the provided wealth and income away, if not submitted in the aftermath of the required preequation, within 4 weeks in case as mentioned in Section 4-7 No. 7 or within 3 months in case as mentioned in Section 4-7 # 8.

0	Modified by laws 23 des 1983 # 82, 20 des 2002 # 97, 25 June 2004 # 42, 17 June 2005 # 71, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 14 des 2007 # 103 (ikr. 1 jan 2008).

Part Article SECTION 8-11. The chain of property taxes.

The equation authorities are making the determining that are necessary for discharge of property taxes by law of 6. June 1975 # 29 about the foreign-income tax to the city of communism.

0

Ikr. 1 jan 2000 with effect for facilities for production of electric water power and for transmission and distribution facilities for electric power ifg. res. 17 July 1998 # 614 with change 16 oct 1998 number 956. Ikr 27 sep 2013 with effect for housing valued by law on June 6, 1975 number 29 about foreign-income tax to municipal Section 8C ifg res. 27 Sep 2013 # 1141. By the way, ir doesn't.

Part Article

Chapter 9. Change of equation.

SECTION 9-1. Virgo area.

The equation can be changed after this chapter reaches a tax tyroter, regardless of which reason, is incorrect resembled or bypassed by the equation and when the tax legislation is prescribed or assuming change in the second case.

Part Article SECTION 9-2. Commaking over equation.

1. The IRS can complain

a.	of the tax office over equation after Chapter 8,

b)	to the Tax Team Board of the Tax Board of the Tax Board of Change case by Chapter 9 or

c.	to the Tax Directorate over decisions that cause the same income or fortune to be tax added to multiple municipas.

2. Kmaking should be in writing. It shall contain specific claims and account for the conditions the claims build on.

3. Kmaking is delivered to the tax office. Kmaking over the ordinance authored by the ligature authority as mentioned in Section 2-4 is delivered to the Oil Tax Office.

4. Kmaking over the equation must be delivered within six weeks after the tax settlement has been submitted tax breaks, nonetheless so that the end-of-year deadline expires 10. August. Commaking over equation that applies to source tax on dividends must be delivered within the exit of the league year. Is the tax law's tasks the absence as indicated in Section 8-3 # 1 jf. No. 2 without the bidding notice submitted, can complain about the absence of the absence still be delivered within three weeks after the tax-maker became aware of the absence, but no more than three years after the income year. The first time a residence is valued by law 6. June 1975 # 29 about foreign-income tax to the municipal Section 8 C, is the deadline for complaint over decision that gets meaning to the property tax, six weeks from the tax bill is received from the municipality.

5. The deadline for complaint over other league decisions than mentioned in the 4 is three weeks, calculated after Section 3-7.

6. Has the tax-maker within the complaint deadline requested for information that he must obtain from the tax office to complain, he can deliver final complaint within three weeks after the tax office has sent the necessary information.

7. The person to hit the ordinance in the case determines what significance it should have for the complaint if the complainant has not met the terms of the number 2-6. At the decision, emphasis is placed on the consideration mentioned in Section 9-5 # 7.

8. The complaint cannot be taken during treatment as the complaint case if it has been passed more than one year since the equation was laid out, or the ordinance of the change case has been hit.

0

Modified by laws 20 June 1986 # 31, 24 June 1988 # 62, 20 July 1991 # 60, 23 des 1994 # 71, 17 des 1999 # 89 (f o m income year 1999), 15 des 2000 # 92 (f o m income year 2000, # 3 first period ikr. 1 jan 2001), 25 June 2004 # 42, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 29 June 2007 # 71 (ikr. 1 jan 2008 ifg res. 30 Nov 2007 # 1347), 10 des 2010 # 62 (ikr. 1 jan 2011), 22 June 2012 # 38 (f o m income year 2011), 7 des 2012 # 74, 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 9-3. Comer from other than tax breaks.

1. The stock company and general stock company has the right to complain about the value chain of the stock, above the firmware of charges regulating the stock's entry value after tax law Section 10-34, and over estimated personal income for the shareholders after the tax law Section Section 12-10 to 12-17

2. Companies where participants tax for Section 10-40 to 10-45 in the tax law, can complain about determining wealth and income from the company.

3. Housing company can complain about determining fortune and income from the company.

4. Section 9-2 applies to the equivalent. Kmaking as mentioned in No. 1 2 is delivered to the tax office. By complaint of the calculation or registration failure of the determining review amounts in accordance with the tax law Section 10-34 sixth clause shall be 2 weeks.

0	Modified by laws 20 July 1991 No. 1 60, 23 des 1994 # 71, 19 June 1997 No. 71 (f o m income year 1997), 13 June 1997 No. 44 (ikr. 1 jan 1999), 26 March 1999 # 14 (ikr. 1 jan 2000), 15 des 2000 # 92 (ikr. 1 jan 2001), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 9-4. Comp from real estate taxable.

The one to respond tax by law of 6. June 1975 # Twenty-nine on foreign-income tax to municipal government has the same right to complain after Section 9-2 as the tax-maker has, over decision that gets meaning to the property tax.

Part Article SECTION 9-5. Change without complaint

1. The Tax Office can take up any change matter that applies

a.	decision under the ordination equation or preequation or

b.	Act of change case when the actual basis of the ordinance was incorrect or incomplete.

2. The Tax Office is supposed to take up questions about change

a.	as follows of, or be predicted in, a court decision,

b.	when the tax legislation prescribe change of the equation as a result of subsequent inconvenience of circumstances or

c.	as follows of agreement as mentioned in the law of 28. July 1949 # 15 of admission for the King to strike agreement with foreign states to the prevention of double taxation m.v.

3. The Tax Directorate may require that the Tax Board of Directorate overtries the tax rate of the change case.

4.---

5.---

6. Within the frists after Section 9-6, the ligature authorities on any stage in the case treatment extend the case to include other questions in the tax-type equation. The IRS can in such cases require these questions to be processed again by the tax office as a change case. For these questions, the notification rules apply in Section 9-7 equivalent.

7. Before questions of change are taken up after number 1 or # 3-6 shall be considered if there is reason for it under consideration among other question, the tax-term relationship, the sake of the matter and the time that has been passed. After corresponding assessment, such case can be addressed by the person to hit the ordinance. The provisions of the first and second period do not apply to where the tax office processes change case, and tax cuts have not come with objections to notice of change.

8. When employer has delivered incorrect or incomplete tasks over benefits to employees, and it entails unsustainable change cases for the individual, the tax office can make the decision that it, instead of conducting The change of equation on the individual employee's hand shall be conducted a totaled settlement of tax and employer tax on the employer's hand (sum-up joint settlement). The bet can be scratched by employer by the rules of Section 9-2.

Sumumentary joint settlement can be passed within the deadlines given in Section 9-6 # 1.

The Ministry provides regulation on calculation and review of the totaling of the sum of the total settlement.

0	Changed by laws 18 des 1987 number 82, 18 June 1993 No. 114, 23 des 1994 No. 1 71, 12 des 2003 # 105 (ikr. 1 jan 2004), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 9-6. Fists.

1. Questions about change of equation cannot be taken up more than ten years after the income year.

2. The deadline shall be three years when the change applies to the ligature's fiction determining or their Applicability of the tax legislation, and the actual basis of the prior decision was not incorrect or incomplete.

3. Is the change to the mischief of the tax-maker shall the deadline be

a.	two years after the income year when he has not given incorrect or incomplete information, or has not neglected to make the ligators aware of the failure of the equation and tax settlement that he is or should be aware of,

b.	two years after the income year, optionally one year after previous ordinance in the change case, when the change applies to the correction of write-or math defects that he was not or should have been aware of.

4. After the death of the tax, change questions are taken up within the frienlists after the 1 to 3 within two years from the death. The year-end deadline does not apply as long as the estate is neither taken over by self-shifting heirs or is finally updone without such overtaking.

5. The Tempers After # 1-4 is not an obstacle to

a.	that the ordinance following this chapter on the charge of the parent's authority after Section 9-2,

b.	overtrial after Section 9-5 # 3-5 if message of the over-trial claim has been sent the tax keeper within four months after the wood ceiling was hit or

c.	that questions of change as a result of a court decision are taken up within one year after the decision became judicial or

d.	that questions of change are taken up as a result of the statement from the Parliament's Commissioner for the administration, in case where the tax-maker is party.

6. After the expiration of the deadline after number 1 Can the league government nonetheless pass the increase of pension rewarding income, when the tax-maker demands it as a result of failure as a high degree is probabilific and that he cannot be loaded for. By such increase, pension points and Social Security fees will be increased accordingly. The Ministry can provide regulation on the completion of such change and about calculation and payment of Social Security fees.

7. When the tax legislation forewrites or assumes change of the equation as a result of subsequent inconvenience of circumstances, the frienists count on the 1 and # 2 from the year when the terms of making the change were met.

0	Modified by laws 4 July 1991 No. 1 43, 10 des 2004 # 77 (ikr. 10 des 2004 with effect for complaint cases such as the Civil Ombudsman has been given statement in from and with 1 jan 2000, see change venes Roman XVIII), 11 des 2009 No. 1 119.

Part Article SECTION 9-7. Notice of the change case.

Is the case taken up differently than by complaint from the tax-maker, the tax-maker shall be notified with an appropriate due date to comment before the case is decided. Is the ordinance hit without such notice to the tax-maker, he can in complaint bring the ordinance in for the same authority for new treatment.

Part Article SECTION 9-8. Vedtasmability

1. Change questions taken up by the tax maker at complaint after Section 9-2 or of the league authorities after Section 9-5 are determined by the organs indicated in the above mentioned regulations, unless it applies to a court decision that assumes another treatment after chapter 8 or 9. The tax office can determine complaint after Section 9-2 # 1 letter b when it finds the complaint due.

2. Cases after this chapter are treated and decided by the tax office of the tax office determines.

0	Modified by laws 12 des 2003 # 105 (ikr. 1 jan 2004), 25 June 2004 # 42, 17 June 2005 # 71, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 21 June 2013 # 67, 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 9. Summation change.

1. When the tax office takes up change questions after Section 9-5 # 1 can additions or deductions in fortune or income are taken into consideration by the equation after chapter 8 for a later income year rather than the equation for the person's income year changes.

2. Sumumentary change after number 1 can be made only for the last two income years ahead of the revenue year equation after chapter 8 applies. Such change in fortune may not include additions or deductions that for something year make up more than 50,000 crowns or in income additions or deductions that add up to more than 30,000 crowns.

3. If totaled change otherwise would result in higher taxes than normal change for the person's income year, amendments will be reduced or deductions to the overall tax, so that the impact on the overall tax is being tilted to the same as by normal change.

4. Sumodary change cannot be made without the tax-rate warning of the change method. The alert should also make aware that the tax holder may require the change to be carried out in regular fashion for the income-year question applies. Deadline for such claims is two weeks.

0	Modified by law 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article Section 9-10. (Raised by law 17 June 2005 # 67 (ikr. 1 jan 2009 ifg res. 21 des 2007 # 1616).) Part Article SECTION 9-11. Cover of ticket costs

1. When the Tax Board Board changes a league decision in favor of the tax-maker, the tax office shall be aware of the tax-maker's entire or partial coverage of the state treasury for case costs. The same applies when the tax office in co-hold of Section 9-8 # 1 other period changes an equation decision to favour for the tax of the tax. The IRS must promote claims for coverage of ticket costs within three weeks after the message of the ordinance has come forward.

2.--

3. When the tax office changes an equation decision to favour for the tax-maker, which follows by or predicted in a court decision, the tax office shall simultaneously be attributed to whole or partial coverage of the state treasury for case costs. The IRS must promote claims for coverage of ticket costs within three weeks after the announcement that the case should be processed by the tax office has come forward.

4. Ticket costs should only be attributed to when the costs are essential, incurred with good reason and it would be unreasonable if the tax-maker had to cover them themselves.

5. The IRS can file a complaint with the tax court's decision to the Tax Team Board within three weeks after the announcement of the decision has come forward. The Tax Commission's decision cannot be incurred. The provisions of the No. 1 and 4 will receive the equivalent of the Applicability of the decision on coverage of ticket costs.

0	Modified by law 10 apr 1992 number 32, 15 des 2006 # 77, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 21 June 2013 # 67, 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 9-12. Tax-empts

1. The Ministry may put down or dismay-like taxes and Social Security charges if it for honest reasons related to the firmware seems particularly unreasonable to mainland the entire requirement.

2. Decision as mentioned under 1 can in general, in general, first meet when equation is made. In the income year, for reasons such as mentioned during 1 are granted deferral of prescribed payment tax and it can be agreed in exemption for advance or repayment of moves. Final decision on the run-down or post-demand is also in these cases to hit after equation has been made.

0	Modified by law 17 June 2005 # 67 (ikr. 1 jan 2009 ifg res. 21 des 2007 # 1616).

Part Article

Chapter 10. Additional tax m.v.

SECTION 10-1. Late Tax

1. Skateter delivering tax returns, nutritional task, or pliable company task with attachments after the delivery deadline, but before tax settlement has been submitted tax cuts, should respond a delay fee. The tax is determined on the basis of the overall wealth and income of the equation. The tax shall be

a)	1 promo of the net wealth and

b)	2 promo of net income when the delay is not over one month,

c)	1 percent of net income when the delay is over one month or

d)	2 percent of net income when the delay is over three months the rain from those delivery deadlines as follows by Section 4-7 and the svalbardtax law Section 4-4.

2. The tax shall not be set lower than 200 crowns and shall when the delay is not over one month, limited up to 10,000 kroner. Is the delay over one month, the tax cut will be limited to 15,000 kroner.

3. The rules under no 1 and # 2 is not going to the ancability when the tax-type relationship must be deemed excusable due to illness, old age, inexperience, or other cause.

4. The tax is the treasury of the treasury.

0

Modified by laws 23 des 1983 # 82, 18 des 1987 # 87, 18 des 1987 # 82, 24 June 1988 # 62, 22 des 1989 # 103, 21 des 1990 # 65, 20 July 1991 # 60, 8 jan 1993 # 6. 19 March 1999 # 11 (f o m income year 1998), 17 des 1999 # 89 (f o m income year 1999), 26 March 1999 # 14 (ikr. 1 jan 2000), 17 des 1999 # 89 (f o m revenue year 2000), 15 des 2000 # 92 (f o m income year 2000, # 1 first and other period ikr. 1 jan 2001), 20 June 2003 # 45 (ikr. 1 July 2003 ifg res. 20 June 2003 # 712), 10 des 2004 # 77 (ikr. 1 jan 2005), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 9 May 2008 No. 21, 19 June 2009 # 49 (ikr. 1 jan 2010, with effect for cases taken up at the notice of additional tax after the exit of 2009, but not cases where the Enlightenment has been committed before 2010, for as wide overall tax had been higher following the new rules), 10 des 2010 No. 1 62 (ikr. 1 jan 2011).

Part Article SECTION 10-2. Additional tax

1. Skateter who has provided ligators incorrect or incomplete information, or that has neglected the provision of tax returns or nutrition task, ilegges additional tax when the Enlightenment has led to or could have led to tax benefits. As neglected the delivery of tax returns or nutritional task, delivery after tax settlement has been submitted tax returns.

2. Before additional tax is determined, tax breaks are given an alert with at least three weeks of deadline to comment.

3. Additional tax can be determined at the same time with the equation of the tax it shall be calculated by, or by a later special determining. Additional tax can not illegges outside of the frienlists in Section 9-6.

0

Modified by laws 23 des 1983 # 82, 9 jan 1987 # 2. 24 June 1988 # 62, 23 des 1988 # 82, 8 jan 1993 # 6. 17 des 1999 # 89 (f o m income year 1999), 15 des 2000 # 92 (f o m revenue year 2000), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 19 June 2009 # 49 (ikr. 1 jan 2010, with effect for cases taken up at the notice of additional tax after the exit of 2009, but not cases where the Enlightenment has been committed before 2010, for as wide overall tax had been higher following the new rules), 10 des 2010 No. 1 62 (ikr. 1 jan 2011).

Part Article SECTION 10-3. Exceptions from additional tax

1. Additional tax is not determined when the tax-rate relationship must be deemed excusable due to illness, old age, inexperience, or other cause.

2. Additional tax is also not determined

a)	of correct and complete information that has been pre-populated in the tax returns,

b)	when the incorrect or incomplete information is due to obvious rain or typo,

c)

when the tax tyats volunteer dishes or outfill information provided or added reason earlier, so that it can be calculated the correct tax. This does not apply if the correction can be deemed induced by control measures that are or will be put into works, or by information that the ligators have received from others. Former lavised additional tax does not fall away.

d)	when the on-demand tax in everything will be under 600 crowns, or

e)	when the tax breaks are dead.

0

Modified by laws 21 des 1990 # 65, 19 June 2009 # 49 (ikr. 1 jan 2010, with effect for cases taken up at the notice of additional tax after the exit of 2009, but not cases where the Enlightenment has been committed before 2010, for barely overall additional taxes had been higher following the new rules).

Part Article SECTION 10-4. Rate and calculation basis for additional tax

1. Additional tax is calculated by 30 percent of the treasure that is or could have been exempting. The Satsen is supposed to be 10 percent when the incorrect or incomplete information applies to records specified untorn by employer or others by Chapter 5 or 6. Predecessor period applies to the equivalent of participants as tax bill Section Section 10-40 to 10-49 for posts that the company has provided untorn after Section 4-9.

2. The Formutes and revenue amendments that provide reason for anthening additional taxes are considered to constitute the top share of the tax-income wealth and income.

3. Have tax-income tax deficit, is calculated the additional tax of the tax that would be exempted on the basis of the undrinkted fortune or income. The same applies when the outligator tax is lower than the tax that would be outresemted on the basis of the undrinted fortune or income.

4. At time-party failure, the additional tax of the net benefit of the net benefit occurred at the deferred bone tax. Time party error is present in this context when

a)	The incorrect or incomplete information has led to a tax savings that without the need of new information from tax breaks, would have led to an equivalent tax burden in later income years,

b)	The tax rate itself has income-led or neglected to waive the cost in later income years, before the ligators have taken up the relationship, or

c)	The league authorities have taken up the relationship, but the tax rate is likely to make revenue regardless of the cost of income, or the cost neglected in later income years.

0

Modified by laws 20 June 1986 # 31, 19 June 2009 # 49 who changed by law 11 des 2009 number 128 (ikr. 1 jan 2010, with effect for cases taken up by the notice of additional tax after the exit of 2009, but not cases where the Enlightenment has been committed before 2010, for as wide overall tax had been higher following the new rules), 22 June 2012 No. 1 38 (f o m income year 2011), 13 des 2013 # 113, 19 des 2014 # 77 (f o m revenue year 2014).

Part Article SECTION 10-5. The screen add-on tax

1. Skateter as intentional or coarse negligent has provided ligators incorrect or incomplete information, or who have neglected the provision of self-tax or nutrition task, and who understood or should understand that this could have led to tax benefits, ilegges claim additional tax. The screen's additional tax can only be illegated in addition to additional tax by Section 10-2. Section 10-3 # 2 applies to equivalent.

2. The screen add-on tax can be determined in its own ordinance at the same time with or after determining additional taxes. Section 10-2 # 2 and # 3 other period applies to the equivalent.

3. The screen's additional tax is calculated by 30 or 15 percent of the tax that is or could be unhauled. Section 10-4 # 2 to 4 applies to equivalent.

4. Should tax rates for the same year respond claim additional taxes by different rates, the tax that claim additional taxes should be calculated by, relationship-wise after the size of the fortune or income that the different rates should be applied.

0

Modified by laws 20 June 1986 # 31, 19 June 2009 # 49 (ikr. 1 jan 2010, with effect for cases taken up at the notice of additional tax after the exit of 2009, but not cases where the Enlightenment has been committed before 2010, for barely overall additional taxes had been higher following the new rules).

Part Article SECTION 10-6. Compulsive

1. Tax Directorate and the tax office may illie third party that did not comply with the duty of providing information after Chapter 5 or 6 or access to control after Section 6-5, a daily running-on-and-run foreclosure until true happens.

2. The tax office can ilegg the one that has not been resettled for accounting for Section 6-6 No. 1 within the determined deadline, a daily running-on-and-run foreclosure until the issue of recovery is happening. Compulsive donut is supposed to normally make one legal fee per day, jf. law 17. December 1982 # 86 about the court fees Section 1 other clause. In the straight case, the foreclosure can be set lower or higher, but upad limited to 10 court fees per day. The overall foreclosure may not exceed one million crowns.

3. Attachment for compulsory correction to the Board of Company, Society, Society, or Organization and is sent every member of the recommanded letter ; the order of the Board can be driven so well with the members of the board of directors as of the company, the co-operation, The association, the device, or organization.

4. Attathing about foreclosure after number 1 and # 2 can be incurred to the Tax Directorate within 3 weeks.

5. The Mulkten will be the state treasury.

0

Modified by laws 23 des 1983 # 82, 12 June 1987 # 32, 23 des 1988 # 96, 26 June 1992 No. 86, 23 des 1994 # 71, 14 des 2007 # 103, 17 June 2005 # 67 (ikr. 1 jan 2009 ifg res. 21 des 2007 # 1616), 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), 13 des 2013 # 113.

Part Article SECTION 10-7. Oppregivers responsibility for parenting taxes, employer tax and advance stretch

1. If employers intentional or aggravated involuntary neglect to fulfill the disclosure of information after Section 5-6, the tax office may impose employer liability for the mission of the mission of the mission, but did not collect taxes, employer fees or advance. The Ministry may decide that the authority to impose liability for tax, employer tax and advance of the charge shall be attributed to any other ligature authority than mentioned in the preceding period.

2. The injunction can be incurred to the Tax Directorate within 3 weeks.

0	Modified by laws 23 des 1983 # 82, 20 des 1993 # 136, 24 June 1994 # 30, 6 June 2003 # 36, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 9 May 2008 No. 21 (ikr. 1 sep 2008 ifg. res. 9 May 2008 # 441), 26 apr 2013 No. 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413).

Part Article SECTION 10-8. Fee by late or not filed tasks.

1. The one that does not give details after chapter 5 or Section 6-3 # 3 or 4 within the designated deadlines, ilegges can be made a fee. The fee shall be a fixed amount per. day for each task that is not delivered. The Ministry determines the fee's size. For details after Section 5-6 # 1 and 2 it can be determined a higher day fee.

2. The Ministry can provide regulation on padding and review of this determination, herders regulating the relationship between the Applicability of foreclosure after Section 10-6 and fee.

3. Fee is illegation of municipal, ligational authority or other public organ to receive the task.

4. If task regives make the failure due to reasons for which he cannot be loaded, fees may be waived.

5. Vedhold if fees hit by the tax office can be scratched to the Tax Directorate. The Tax Board Board is the claggeof organ for the ordinance hit by the Tax Directorate. The betting fee has been hit by the tax collector, can be scratched to the tax office. The complaint deadline after this determination is three weeks.

6. The fee falls to the tax rejectors and is driven and distributed by the rules of taxes.

0

Added by law 22 des 1989 # 97, changed by laws 8 jan 1993 # 6. 20 des 1993 # 136, 8 des 1995 # 71 (f o m income year 1995), 29 March 1996 # 20, 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371), 29 June 2007 # 71 (ikr. 1 jan 2008 ifg res. 30 Nov 2007 # 1347), 27 June 2008 No. 57 (f o m income year 2008), 26 apr 2013 # 16 (ikr. 1 July 2013 ifg. res. 26 apr 2013 No. 413), 13 des 2013 # 113, 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

Part Article SECTION 10-9. Commencement fee by missing post-exercise of the duties to lead and storing personnel list

1. The Tax Office may illay the person who has not fulfilled his duties to lead and retain personnel list given in co-law 19. November 2004 # 73 about book-keeping a violation fee.

2. The fee shall constitute ten court fees, jf. law 17. December 1982 # 86 about the court fees Section 1 other clause. By repeated violation within twelve months from the illegation of the fee, the fee shall constitute 20 court fees. An additional fee of two court fees shall be illegges for each person who is not registered in accordance with the provisions of the personnel list.

3. The fee can be waived if the violation is caused by shonest conditions outside of the book-first-person control.

4. Attachment for the fee can be scratched to the Tax Directorate within three weeks.

5. The Fee is the treasury of the treasury.

6. The Ministry can provide regulation to padding and review of this paragraph.

0	Added by law 26 apr 2013 # 16 (ikr. 1 jan 2014 ifg. res. 26 apr 2013 No. 413).

Part Article SECTION 10-10. 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 # 49 (ikr. 1 jan 2019).

Part Article

Chapter 11. Raftertime.

SECTION 11. Search targets from tax reeds mv.

1. Correction trial decision by claims from the tax-maker, corrected against the state as a lawsuit sued. Corresponding regarding decision on determining income and fortune from the company, after claims from company with participants as tax law Section 10-40 to 10-48, decisions as mentioned in the ligation Act 1 Section 10-6 and 10-8 after claims from the task of the task of the task of task and decisions as mentioned in Section 10-7 and 10-9.

2. The search target is placed by the verneding rules of law 17. June 2005 No. 90 about mediation and trial in civilian disputes The State Party's position is being practiced by the tax office in which the attack of the attack of the attack.

3. Final court decision and settlement is binding on all tax credit. The Ministry can provide instruction on the exercise of the state's parentposition in general and in individual cases. The Ministry can in individual cases or in groups of cases take over the exercise or transfer it to other tax authority.

4. Search targets from a taxable to trial decision must be raised within 6 months after the tax settlement or change bill passed the tax-maker. In cases of source tax on dividend, lawsuits must be filed for sampling of the equation's rise within 1. July year after the league year, still so that lawsuits for trial of a change ceiling can be raised within 6 months after the ordinance was passed the tax-maker. When the change case has been implemented after Section 3-11 # 4, jf. Section 8-3 # 5. The applicant is counted on the deadline from new tax settlement was submitted the tax-maker. 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 this deadline, the deadline applies to the tax laws Section 17-1 # 5 in case of forced consummation or temporary fuse.

5. When the Court finds that the taxable should only pay a portion of the iligdown tax, and there is insufficient information to determine the correct tax amount, it shall in the sentencing indicate how new equation is to be performed. Finds the court that a ligation decision cannot be maintained due to formal shortcomings, the decision is referred to new treatment of the person's ligature authority.

0

Modified by laws 20 July 1991 No. 1 60, 14 des 2007 # 103 (ikr. 1 jan 2008), 17 June 2005 # 67 (ikr. 1 jan 2009 ifg res. 21 des 2007 # 1616) who changed by law 17 June 2005 # 90 (ikr. 1 jan 2008 ifg res. 26 jan 2007 # 88) that changed by laws 26 jan 2007 # 3 and 21 des 2007 # 127, 14 des 2007 # 110, 11 des 2009 # 119, 10 des 2010 # 62 (ikr. 1 jan 2011), 26 apr 2013 # 16 (ikr. 1 jan 2014 ifg. res. 26 apr 2013 No. 413), 19 des 2014 # 77 (ikr. 1 July 2016 ifg. res. 22 jan 2016 # 43).

1

Dvs, this law.

Part Article SECTION 11-2. Search targets from the public.

1. The Ministry of Education or City Council can at lawsuits get tried on whether an equation decision builds on falsely actually the basis or incorrect perception of a court question. This still does not apply to the basis of binding decision on the basis of binding prestatement after Chapter 3 A.

2. Search targets by number 1 must be erected within four months after the ligation decision was hit. Landscape decision is considered in this context as well as hit when the ligators after a reality assessment take the position of a city's request for the change of ligation.

3. Search targets by number 1 will be raised against the leader in the ligature organ that has struck the decision or against the leader of the tax office if the office has struck the decision. Search targets from a municipality in the department of the settlement are still anchored against it or the other municipalities that are party to the dispute.

4. The settlement collection did not occur in case by this paragraph. The IRS is to be notified about the lawsuit.

0	Modified by laws 15 June 2001 # 46, 15 des 2000 # 92 (ikr. 1 nov 2001 ifg. res. 12 oct 2001 # 1186), 15 des 2006 # 77 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1371).

Part Article SECTION 11-3. Decision in the foresharing dispute.

Communics who disagree on where a tax-income fortune and income shall be taxed after tax breaks chapter 2 and 3, can in communities demand that the Tax Directorate determine the dispute with binding effect. The decision shall be remade for as far as the reasons can be believed to have meaning out over the pre-selling cause.

0	Changed by laws 26 March 1999 # 14 (ikr. 1 jan 2000), 14 May 2004 # 25 (ikr. 1 jan 2005 ifg. res. 14 May 2004 # 751).

Part Article

Chapter 12. Punishment.

SECTION 12-1. Third-party information failure mv.

With fine or prison until 2 years, information is punishable by Chapter 5 with regulations that provide incorrect or incomplete information to the ligators.

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

0	Modified by law 10 apr 1992 number 32, 28 May 2004 # 29 (ikr. 1 jan 2005 ifg. res. 28 May 2004 # 791), 19 June 2015 # 65 (ikr. 1 oct 2015).

Part Article SECTION 12-2. Concession of co-working to control survey

With fine or prison until 2 years, it is punishable by the failing to co-appear to control examination after Section 6-5.

0	Modified by laws 23 des 1983 # 82, 23 des 1988 # 96, 10 apr 1992 number 32, 19 June 2015 # 65 (ikr. 1 oct 2015).

Part Article Section 12-3. (Raised by law 19 June 2015 # 65 (ikr. 1 oct 2015).) Part Article Section 12-4. (Raised by law 10 apr 1992 # 32.) Part Article Section 12-5. (Raised by law 10 apr 1992 # 32.) Part Article

Chapter 13 Ipowertrecation.

SECTION 13-1. Ipowertrecation.

This law takes effect from the time the King decides.

0

By res. 19 June 1981 Sattes Law Section 12-3 No 1 letter b and number 2 and Section 12-4 in effect immediately with effect for violations that occur following the determination of the determination of the order. By res. 15 jan 1982 # 11 sattes the Law of Section 7-1, 7-2 and 7-5 ikr 15 jan 1982 By res. 14 jan 1983 # 14 sattes the Law of Section 3-13 ikr 14 jan 1983 By res. 23 des 1983 # 1832 sattes the rest of the law with the exception of Section 6-5, 6-13, 8-11 and 10-1 to 10-5 ikr. 1 jan 1984. By res. 19 des 1986 # 2198 sattes the Law Section 10-1 to 10-5, as well as Section 2-4 letter f (jf. change law 20 June 1986 # 31) ikr. 1 jan 1987. By res. 13 May 1988 # 355 sattes of the Law Section 6-13 ikr 1 July 1988. By res. 15 June 1990 # 449 sattes of the Law Section 6-5 No 3 ikr. 15 June 1990. By res. 17 July 1998 # 614 with change 16 oct 1998 number 956 sattes Section 8-11 ikr 1 jan 2000 with effect for facilities for production of electric water power.

Part Article SECTION 13-2. The transition regulations.

The king can give transition regulations and derunder decide that parts of the law shall take effect at different times.

Part Article