Regulations to ensure the implementation etc. Taxation of 26 March 1999 no. 14
Date FOR-1999-11-19-1158
Affairs Ministry
Published In 1999 2597
Commencement 01.01.2000
Edited
FOR 2016-04-04-351 from fiscal year 2016 FOR-2015-12-18-1768 from 01/03/2016
Changes
For
Norway
Legal
LOV-1999-03-26-14-2-1, LOV-1999-03-26-14-§2-5, LOV-1999-03-26-14-§2-30, legislation 1999-03-26-14-§2-36, LOV-1999-03-26-14-§2-38, LOV-1999-03-26-14-3-1, LAW-1999-03-26 -14-4-2, LOV-1999-03-26-14-§4-10, LOV-1999-03-26-14-§4-12, LOV-1999-03-26-14-§4 -16, LOV-1999-03-26-14-§5-11, LOV-1999-03-26-14-5-12, LOV-1999-03-26-14-§5-13, legislation 1999-03-26-14-Act Section 5-14, LOV-1999-03-26-14-5-15, LOV-1999-03-26-14-§5-20, LAW-1999-03-26 -14-§5-22, LOV-1999-03-26-14-§5-41, LOV-1999-03-26-14-§6-2, LOV-1999-03-26-14-§6 -12, LOV-1999-03-26-14-§6-13, LOV-1999-03-26-14-§6-21, LOV-1999-03-26-14-§6-31, legislation 1999-03-26-14-§6-40, LOV-1999-03-26-14-§6-41, LOV-1999-03-26-14-§6-44, LAW-1999-03-26 -14-§6-45, LOV-1999-03-26-14-§6-47, LOV-1999-03-26-14-§6-50, LOV-1999-03-26-14-§6 -51, LOV-1999-03-26-14-§6-60, LOV-1999-03-26-14-§6-61, LOV-1999-03-26-14-§6-72, legislation 1999-03-26-14-§6-81, LOV-1999-03-26-14-§7-3, LOV-1999-03-26-14-§7-11, LAW-1999-03-26 -14-§7-21, LOV-1999-03-26-14-section 8-1, LOV-1999-03-26-14-section 8-2, LOV-1999-03-26-14-§8 -5, LOV-1999-03-26-14-§8-11, LOV-1999-03-26-14-§8-13, LOV-1999-03-26-14-§8-15, legislation 1999-03-26-14-§8-16, LOV-1999-03-26-14-§8-19, LOV-1999-03-26-14-§8-20, LAW-1999-03-26 -14-§9-3, LOV-1999-03-26-14-§9-5, LOV-1999-03-26-14-§9-8, LOV-1999-03-26-14-§9 -10, LOV-1999-03-26-14-§9-14, LOV-1999-03-26-14-§10-11, LOV-1999-03-26-14-§10-12, legislation 1999-03-26-14-§10-34, LOV-1999-03-26-14-§10-42, LOV-1999-03-26-14-§10-44, LAW-1999-03-26 -14-§10-47, LOV-1999-03-26-14-§10-48, LOV-1999-03-26-14-§10-49, LOV-1999-03-26-14-§10 -50, LOV-1999-03-26-14-§10-70, LOV-1999-03-26-14-§10-80, LOV-1999-03-26-14-§11-20, legislation 1999-03-26-14-§11-21, LOV-1999-03-26-14-§12-13, LOV-1999-03-26-14-§12-17, LAW-1999-03-26 -14-§12-20, LOV-1999-03-26-14-§14-3, LOV-1999-03-26-14-§14-5, LOV-1999-03-26-14-§14 -12, LOV-1999-03-26-14-§14-23, LOV-1999-03-26-14-§14-41, LOV-1999-03-26-14-§14-48, legislation 1999-03-26-14-§14-62, LOV-1999-03-26-14-§15-3, LOV-1999-03-26-14-§15-5, LAW-1999-03-26 -14-§15-12, LOV-1999-03-26-14-§15-15, LOV-1999-03-26-14-§16-1, LOV-1999-03-26-14-§16 -10, LOV-1999-03-26-14-§16-11, LOV-1999-03-26-14-§6-19, LOV-1999-03-26-14-§16-29, legislation 1999-03-26-14-§16-40, LOV-1999-03-26-14-§17-5, LOV-1999-03-26-14-§18-2, LAW-1999-03-26 -14-§18-3, LOV-1999-03-26-14-§18-4, LOV-1999-03-26-14-§18-5, LOV-1980-06-13-24-§6 -16, LOV-2005-06-17-67-5-4, LOV-2005-06-17-67-5-6, LAW-2007-12-14-107, LAW-2008-12-12 -99, LAW-2009-12-11-123
Promulgated
Short Title
FSFIN Regulations to the Tax
Adopted by the Ministry of Finance on 19 November 1999 pursuant to the Act of 26 March 1999 no. 14 relating to tax on income and wealth (Taxation) § 2-1, § 2-5, § 2-30, § 2 -36 seventh paragraph, § 2-38, eighth paragraph, § 3-1, § 4-2 third paragraph, § 4-10 subsection, § 4-12, § 4-16, § 11.5, § 12.5 , § 5-13, § 5-14, § 5-15, § 5-20, § 5-22, § 5-41, § 6.2, § 12.6, § 6-13 § 6-19 , § 6-21, § 6-31 § 6-40, § 6-41, § 6-44, § 6-45, § 6-47, § 6-50, § 6-51, fourth paragraph, § 6 -60, § 6-61, § 6-72, fourth paragraph, § 6-81, § 7-11, § 7-12, § 7-21, § 1.8, § 8.2, § 8.5, § 8-11, § 8-13, § 8-15, § 8-16, § 8-19, § 8-20, § 9-3, § 9-5, § 9-8, § 9-10, § 9-14 thirteenth paragraph, § 10-11, § 10-12, § 10-34, § 10-42, § 10-44, § 10-47, § 10-48, § 10-49, § 10- 50, § 10-70, § 10-80, § 11-20, § 11-21, § 12-13, § 12-17, § 12-20, § 14-3, § 14-5, § 14- 12, § 14-23, § 14-41, § 14-48, § 14-62, § 15-3, § 15-5, § 15-12, § 15-15, § 16.1, § 16- 10, § 16-11, § 16-28, § 16-29, § 16-40, § 17-5, § 18-2, § 18-3, § 18-4, § 18-5, law 17. June 2005 no. 67 the payment and collection of taxes and duties § 5-4 fourth paragraph and § 5-6, third paragraph and the law of 13 June 1980 No.. 24 on tax assessment administration (tax administration Act) § 6-16.
Added basis: Law 14 December 2007 no. 107 on amending the Law on tax on wealth and income (Tax) Part X, third paragraph. Law 12 December 2008 no. 99 amending the Law on tax on wealth and income (Tax) XII sixth paragraph. Law of 11 December 2009 No.. 123 amending the Law on tax on wealth and income (Tax) Part X.
Changes: Amended by regulations 22 Dec 1999 no. 1491, January 10, 2000 no. 19, January 12, 2000 No.. 25, 18 January 2000 No.. 43 as amended by the 27 August 2001 no. 1000, June 6, 2000 No.. 568, June 22, 2000 no. 680, July 4, 2000 No.. 717, October 4, 2000 No.. 996, October 9, 2000 No.. 1054, 16 October 2000 No.. 1065, November 6, 2000 No.. 1099, 22 November 2000 No.. 1166 , 18 Dec 2000 no. 1306, 20 Dec. 2000 No.. 1396, 21 Dec. 2000 No.. 1400, January 3, 2001 no. 4, January 29, 2001 No.. 84, November 10, 2000 No.. 1107, april 4, 2001 No.. 387, August 27, 2001 No.. 998, 27 August 2001 No.. 1000, 1 October 2001 no. 1131, 10 Dec 2001 no. 1381 21 Dec 2001 no. 1596 21 Dec 2001 no. 1624, 5 February 2002 No.. 131, 8 March 2002 No.. 258, May 24, 2002 No.. 478, June 24, 2002 no. 743, July 5, 2002 No.. 788, November 21, 2002 No.. 1322, 4 Dec 2002 no. 1347, 19 Dec. 2002 no. 1716, 20 Dec 2002 no. 1800, February 18, 2003 No.. 191, March 24, 2003 no. 393, May 6, 2003 No.. 563, June 11, 2003 no. 694, June 27, 2003 no. 874, July 1, 2003 No.. 920, September 3, 2003 no. 1125, September 11, 2003 no. 1175, October 24, 2003 No.. 1258, 19 November 2003 No.. 1357, 11 Dec 2003 No.. 1528, 12 Dec 2003 No.. 1543, 14 Dec 2003 No.. 1574, 18 Dec 2003 No. . 1641, February 16, 2004 No.. 397, June 28, 2004 no. 1054, October 14, 2004 No.. 1375, 17 Dec 2004 no. 1709 15 Dec 2004 no. 1727 17 Dec 2004 no. 1709, February 9, 2005 No.. 122, February 11, 2005 No.. 135, February 8, 2005 No.. 217, July 7th 2005 no. 806, 16 August 2005 No.. 894, 30 August 2005 No.. 942, November 15, 2005 No.. 1284 November 29, 2005 No.. 1343 , 14 Dec 2005 no. 1463, 21 Dec 2005 no. 1658, 21 Dec 2005 no. 1659, 23 Dec 2005 no. 1701, September 9, 2005 No.. 1042, October 3, 2005 No.. 1102 12 Dec 2005 no. 1445, 14 Dec 2005 no. 1463, 23 Dec 2005 no. 1701, January 25, 2006 No.. 73, February 28, 2006 No.. 265, May 23, 2006 No.. 534, May 29, 2006 No.. 565, 15 Dec 2006 no. 1466, 3 January 2007 no. 2, 13 Dec 2006 no. 1412, 19 Dec. 2006 no. 1500, January 10, 2007 no. 18, January 26, 2007 No.. 93, 26 January 2007 No.. 94, 2 February 2007 no. 125, February 2 2007 no. 126, May 2, 2007 No.. 494, June 29, 2007 no. 746, November 14, 2007 No.. 1253, 14 November 2007 No.. 1256, 18 Dec 2007 no. 1487, 21 Dec 2007 no. 1772 18 Dec 2007 no. 1487, January 31, 2008 No.. 90, February 19, 2008 No.. 160, March 14, 2008 no. 299, april 16, 2008 No.. 363, May 26th 2008 no. 490, May 26th 2008 no. 505, May 26, 2008 No. . 506, October 24, 2008 No.. 1141, 30 October 2008 No.. 1163, 26 November 2008 No.. 1258, 15 Dec 2008 no. 1361, 16 Dec 2008 no. 1427, 18 Dec 2008 no. 1438, 22 Dec 2008 no. 1582, January 26, 2009 No.. 80, 12 Dec 2008 no. 1328, 12 Dec 2008 no. 1329, 15 Dec 2008 no. 1365 16 Dec 2008 no. 1427 and January 26, 2009 No.. 80, 3 March 2009 No.. 261 , March 31, 2009 no. 383, april 14, 2009 No.. 423, May 15, 2009 No.. 519, May 19, 2009 No.. 538, June 18, 2009 no. 667, 19 August 2009 No.. 1096, 20 August 2009 No.. 1097, October 9, 2009 No.. 1259, November 5, 2009 No.. 1339, 13 November 2009 No.. 1368, 18 November 2009 No.. 1384, 3 Dec 2009 No.. 1441, 4 Dec 2009 No.. 1451, 9 Dec 2009 No.. 1486, 18 Dec 2009 No.. 1726, 18 Dec 2009 No.. 1703, 9 april 2010 No.. 506, June 23, 2010 no. 959, August 6, 2010 No.. 1168, 26 October 2010 No.. 1375, 18 November 2010 No.. 1461, November 30 2010 No.. 1505, 16 Dec 2010 No.. 1652, 21 Dec 2010 No.. 1769 February 2, 2007 No.. 125, January 14, 2011 No.. 31, april 7, 2011 No.. 365, July 1, 2011 No.. 709, November 2, 2011 no. 1070, 13 Dec 2011 No.. 1275 21 Dec 2011 No.. 1468, 22 Dec 2011 No.. 1491, February 16, 2012 No.. 155, February 27, 2012 No.. 180, March 7, 2012 No.. 203, March 8, 2012 No. . 205, September 25, 2012 no. 908, October 8, 2012 No.. 956, October 19, 2012 No.. 984, November 26, 2012 No.. 1094, 12 Dec 2012 No.. 1237, 20 Dec 2012 No.. 1383, March 11, 2013 no. 263, May 24, 2013 No.. 517, June 18, 2013 no. 659, 16 August 2013 No.. 989, September 9, 2013 No.. 1068, September 19, 2013 no. 1096, 4 Dec 2013 no. 1395, October 14, 2013 No.. 1222 , 10 Dec 2013 No.. 1422, 19 Dec. 2013 No.. 1638, January 10, 2014 no. 20, January 29, 2014 No.. 76, 30 January 2014 No.. 79, 12 Dec 2013 No.. 1492, March 10, 2014 no. 260, March 12, 2014 no. 289, april 24, 2014 No.. 570, September 11, 2014 no. 1169, 18 Dec 2014 No.. 1792 22 Dec 2014 No.. 1865 19 Dec 2014 No.. 1890, January 6, 2015 No.. 13, 15 Dec 2014 no. 1678, March 5, 2015 No.. 192, August 6, 2015 No.. 954, October 9, 2015 No.. 1176, October 9, 2015 No.. 1191, November 2, 2015 No.. 1274, 17 Dec 2015 No.. 1693, 21 Dec 2015 No.. 1804, 17 Dec 2015 No.. 1717, February 5, 2016 no. 100, 18 Dec 2015 No.. 1768 as amended by regulation 19 February 2016 No.. 167, april 4, 2016 No.. 351.
Chapter Overview:
Chapter 1. General Provisions
Chapter 2. Skattesubjektene and tax liability scope (§§ 2-1-1 - 2-38-2)
Chapter 3. Tax Location (§§ 3-1-1 - 3 -1 to 10)
Chapter 4. Capital (§§ 4-2-1 - 4-16-5)
Chapter 5. Ordinary income - gross income (§§ 5-11-1 - 5-43- 3)
Chapter 6. Ordinary income - deductions (§§ 6-2-1 - 6-72-1)
Chapter 7. Special provisions relating to revenue from own residential or recreational property (§§ 7-3-1 - 03.07.17)
Chapter 8. Special provisions regarding determination of income in certain industries (§§ 8-1-1 - 8-20-20)
Chapter 9. Special provisions on gains and losses on disposal etc. . (§§ 9-3-1 - 9-14-5)
Chapter 10. Special provisions on income taxation of companies, company participants and cooperatives (§§ 10-11-1 - 10-70-2)
Chapter 11 . Conversion (§§ 11-20-1 - 11-21-11)
Chapter 12. Personal income (§§ 12-12-1 - 12-20-1)
Chapter 13. Gorgeous Determination of income and wealth by interest groups
Chapter 14. Timing income and deductions from income (§ § 14-3-1 - 14-70-1)
Chapter 15. tax (§15-3-1)
Chapter 16. Deductions from tax refunds (§§ 16-10-1 - 16- 40-11)
Chapter 17. the tax
Chapter 18. Special rules for the taxation of energy companies (§§ 18-2-1 - 18-8-5)
Chapter 19. Entry into force, transitional provisions and amendments to other laws (§§ 19-2-1 - 19-2-3)
