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Regulations On Weight Annual Fee

Original Language Title: Forskrift om vektårsavgift

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Regulations on weight annual fee


Date FOR 2000-06-29-688


Affairs Ministry


Published In 2000 1613


Commencement 01/07/2000

Edited

FOR-2015-12-15-1639 from 01/01/2016

Changes
FOR 1993-08-23-823

For
Norway

Legal

LOV-1959-06-19-2, Parliamentary tax resolution

Promulgated



Corrected 13.02.2004 (§ 1, § 2, third and fourth paragraphs, § 8, last paragraph)

Short Title
Regulations on weight annual fee

Chapter Overview:

I. Introductory provisions (§§ 1-2)
II. Weight Graduated annual fee (§§ 3-7)
III. Environment Differentiated tax for diesel vehicles (§§ 8-9)
IV. Final provisions (§§ 10-18)

Adopted by the Ministry of Finance 29 June 2000 pursuant to the Act of 19 June 1959 No.. 2 concerning charges for motor vehicles and boats and the Storting's tax resolution.
Changes: Amended by regulations 13 February 2001 No.. 131, June 18, 2001 no. 697, November 25, 2003 No.. 1394 12 Dec 2003 no. 1534, 19 Dec. 2003 no. 1759, 14 April 2004 No.. 619, 10 Dec 2004 no. 1601, 16 Dec 2004 no. 1706 21 Dec 2007 no. 1775, 2 February 2009 No.. 104, 10 Dec 2012 No.. 1198, March 8, 2013 No.. 259, 15 Dec 2015 No.. 1639 as amended by regulation 17 Dec 2015 No.. 1707.

I. Introductory provisions

§ 1. Scope - Scope This Regulation lays down rules on calculating and printing of tax for vehicles which are taxable in accordance with the parliamentary resolution on weight annual fee, and the control of taxable vehicles.

§ 2. Invoicing of chargeable tax office calculates and prints the fee in two installments per. years for taxable vehicles per. 1 January and 1 July are registered in NPRA motor vehicle registry. Invoices are sent registered owner on paper, or electronically if the owner has facilitated this field respectively on 30 December and 30 June.
For vehicles that are not registered in the Register of Motor pr. 1 January and 1 July, but come to registration, liability to tax arises registration. Once the tax receives notice of such registration shall tax calculate and print fee and invoice sent registered owner. It shall in such cases printed a prorated fee calculated per. commenced month and months ahead to term shutdown.

II. Weight Graduated annual fee

§ 3. Basis for calculating tax for motor vehicles and combinations of vehicles (lorries) shall be paid weight graded annual fee based on the vehicle's number of axles, suspension system and registered maximum permissible weight at the rates stated in Parliament's resolution on weight annual fee.
Suspension Systems that meet the requirements laid down in Council Directive. 1996-1953 / EC Annex II are considered as equivalent to air suspension Storting's tax resolution.
For motor vehicles that will draw different vehicles going rate for the combination of vehicles that deliver the highest fee is used, however, minimum rate for the same motor vehicle without using that combination of vehicles.

§ 4. Nedregistrering 1. tax-nedregistrering
tax base for vehicles could be lower than the permissible gross vehicle weight if the owner in writing to Regional Road Office requests this. The tax base for vehicles can not be lower than the minimum threshold for taxation.
Reduced fee basis may later be increased but can not again be reduced as long as the vehicle is registered to the same owner.
If the vehicle is used with a gross weight exceeding the reduced tax base by 10 per cent. Or more lapses access to reduced fee basis. The tax base is then up to the permissible gross vehicle weight. It may again not be reduced unless the vehicle changes owner.
2. Technical nedregistrering
With technical nedregistrering meant in tax-sense that it made physical intervention in the vehicle reduces the vehicle's actual allowable gross weight. Such technical change must be approved by the manufacturer and Regional Road Office.
Does such a change that permitted gross vehicle weight is lower than the limit of weight annual fee duty, shall be exempted from weight annual fee from the terminated change occurs. Instead, it is calculated annual fee in accordance with Parliament's decision on renewal fees § 3. That means it should be calculated full annual fee if the change occurs in the first half, and half the annual fee by the change in the second half.
Exemption granted upon application to the tax office.

§ 5. Amendment of tax base A vehicle can change tax group to a higher tax group during the term. In such cases the additional duty is calculated as for newly registered vehicles. Tax performs the calculation and imposition of the tax. Invoices are sent registered owner.

If a vehicle during the term change tax group to a lower weight annual fee group, get this no tax-importance before tax discharge for subsequent installment. When such a change notice must be given Regional Road Office during the last 20 days before the new term.
By changing the tax group, the new vehicle registration certificate is issued.

§ 6. Appendix Calculation for violations registration obligation if vehicles unlawfully pulls trailer which means that the combination comes in a tax code with higher fee is payable surcharge. The supplement shall be the difference in charge between the combination that is registered and the combination that unlawfully used. Fee is calculated in such cases for the whole term length.
Office performs the calculation and imposition of the tax.

§ 7. Short-term use of trailers For vehicle for a short period to pull a trailer or tow a trailer which means that the vehicle combination falls under a tax code with a higher fee than the combination is registered, the tax issue permits for such driving without that vehicle combination registered with its own tax code.
It shall in such cases be answered one day fee equivalent to 2% of full weight tax for the current vehicle combination, but not less than NOK 35. The fee is calculated per. part thereof permit for. Tax amount shall be rounded down to the nearest whole penny.

III. Environment Differentiated tax for diesel vehicles

§ 8. Basis for tax calculation for taxable diesel motor vehicle shall, in addition to weight graded annual fee under Chapter II, VAT is charged on the basis of which the emission level vehicle meets.
If emission level can be documented are considered vehicles registered after below mentioned dates to meet the associated emission level:

A)
vehicles registered before 1 October 1993 - satisfies no emission level (not EURO)

B)
vehicles registered after 1 October 1993 - meets EURO In

C)
vehicles registered after 1 October 1996 - meets EURO II

D)
vehicles registered after 1 October 2001 - meets EURO III

E)
vehicles registered after 1 October 2006 - meets EURO IV

F)
vehicles registered after 1 October 2009 - meets EURO V

G)
vehicles registered after 1 January 2014 - meets EURO VI.

For vehicles that are not first recorded in Norway is considered the record date being the date of first registration abroad.

§ 9. Reduction of emission levels If a satisfactory manner can be shown that a vehicle meets a stricter emission levels than the date of registration implies, can Regional Road Office on application establish a lower emission level.

IV. Final provisions

§ 10. Reserve Buses Office may grant exemption from ordinary weight annual fee for replacement buses. With spare bus means bus that are not in everyday use, but used for special occasions. Exemptions are given for the individual vehicle. When driving to take place must be given advance notice to the tax office. For vehicles that are granted exemption shall instead be calculated day fee of two percent of full weight annual fee.
The vehicle must be registered in the holder of the permit under § 4 or § 6 of the Act of 21 June 2002 No.. 45 for commercial passenger transport by motor vehicle or vessel or be leased on contract with a duration of one year or more between the holder of such a permit and group companies. The exemption also applies to motor vehicles that perform route-based transportation contract with a duration of one year or more signed with the authority or company that holds such a route permit.

§ 11. Fee Reimbursement For vehicles that are unregistered and who are unregistered out term, may charge fees for avregistreringsperioden refunded on application to the tax office.
Avregistreringsperioden calculated in such cases in full months less avregistreringsmåned until installments ending.

§ 12. (Repealed 1 January 2008, ref. Regulation 21 Dec 2007 no. 1775.)

§ 13. (Repealed 1 January 2008, ref. Regulation 21 Dec 2007 no. 1775.)

§ 14. Liability for tax on transfer of Vehicles are not allowed re-registered until all outstanding tax is paid.

§ 15. Control Officials from the IRS, customs authorities and Regional Road Office and police and sheriffs may at any time without notice check vehicles to ensure that the tax provisions are complied with. By such control duties operator to:

A)
stop immediately and / or deal with as it is directed at the sign or signs,

B)

Reside on vehicle inspection is completed or until given permission to leave the place,

C)
showcase public documents which it is required to have while driving and provide information as supervisory authority considers to be significant for tax control,

D)
run to designated road or control room.

Officials from the IRS should for control purposes at any time have access to:

A)
make control of business premises, workshops, etc. in the taxable and with whoever importing, distributing, producing, making the status change or the accumulation of vehicles or import / dealer parts for vehicles,

B)
claim submitted to or submitted for review accounts and vouchers, quotations, contracts and correspondence, including electronically stored documents.

The right in subsection also applies to online programs and program systems. Upon inspection of the company's archives, the IRS may make copying to data storage for later review by the declarable or by the IRS.
The contributions, the relevant company's owner or staff obliged to provide the said officials with the necessary assistance and guidance.
The IRS and the customs authorities may require that vehicles be produced for Regional Road Office for checking vehicle registration conditions with respect to the tax.
The reregistration and påskilting vehicles may be requested a receipt for the fees due have been paid.
For fee that is paid after the due date, you should charioteer as evidenced by an inspection be accompanied by tax receipts during the run.
By control under this section, the provisions laid down in the Regulations of 8 March 2013 no. 258 on implementation of tax control corresponding to the extent applicable.

§ 16. Confidentiality Anyone holding public office, position or assignment related to tax administration shall, within the limitations imposed by his duties, keep confidential what he in his work has gotten to know about someone's business and operations, wealth and income conditions and about other financial and personal relationship that is not publicly known. He must not make use of his knowledge of such conditions in their own businesses.
Provisions of the first paragraph does not prevent information can be given to another public authority for use in its work with customs and other duties to the state or with taxes to the state or municipality, or for use in statistical purposes. Provisions will not apply when the public's interest that the information given and consent from the Ministry.
Whoever receives information pursuant to subsection even secrecy about these.

§ 17. Supplementary provisions Questions about the tax scope submitted Taxes.
Administration may issue regulations on clarifying, supplementing and implementing these regulations, including calculation, repayment and inspection etc..

§ 18. Entry into force and transitional provisions This regulation applies from 1 July 2000.
From the same date, the Regulations on 23 August 1993 no. 823 on weight annual fee.