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The Regulation On Calculation And Payment Of The Product Fee

Original Language Title: Forskrift om beregning og innbetaling av produktavgift

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The regulation on calculation and payment of the fee FOR the product Date-1998-12-11-1390 Ministry industry and Fisheries Ministry published in 1998 2150 entry into force 01.01.1999 Recently changed-2013-12-20-1665 from 01.01.2014 Change FOR-1997-11-18-1169 applies to Norway Pursuant law-1997-02-28-19-§ 23-5 Announced short title regulations on product tax Pursuant to the national insurance fund: established by the Fisheries Department (now Ministry of Industrial and fisheries) 11. December 1998 under the legal authority of the law of 28. February 1997 Nr. 19 about the national insurance scheme (the Insurance Act) § 23-5, third paragraph.
Changes: modified by regulations March 13, 2001, Nr. 241, June 29, 2004 No. 1103, June 16, 2006 no. 917, 20 des 2013 No. 1665. § 1. Calculation to respond to product fee for all capture made or processed by, regardless of norskregistrert vessels fish species etc. and what has been happening in the waters the catch as catch also is considered to be rental income and other income included in the castle the calculation.
Product fee of own catch is calculated by the gross sales amounts. The deduction is provided only for: a separate fee charged) for sale made in pursuance of law 21. June 2013 No. 75 of the first hands turnover of viltlevande marine ressursar (fiskesalslagslova) section 9.

b) 10 percent of the gross sales amount when a vessel even works on the catch. Fisheries and Coastal Affairs sets out what are defined as processed catch.

c) Toll paid in relation to deliveries abroad can be drawn from in the calculation base for the product fee.

Product fee of catch taken over from other vessels for processing on board is calculated by the difference between the 90 percent of the gross sales amount after processing and cost price by the takeover. Production vessels should not answer product fee. With the production vessels that do not have means the vessels powered own catch business within the current calendar year.
By revenue through the sales team innberetter fishing gross sales amount to the sales team. The sales team as the basis for calculation reduces the product fee according to point (a), (b) and (c), after obtaining the necessary documentation. When calculating the product fee, tax amount in each individual case it is rounded down to the nearest whole penny.

§ 2. Collection Sales made product tax it collects on time the buyer gives the seller charge for delivery. In determining the tax rate to the time of delivery.
On sale from freeze warehouse is the turnover time (delivery) to be added to the reason for which product tax rate that will be used, not the landing time. The delivery time is the time the buyer gives the seller charge delivered catch.
This also apply to acquisition of own catch where the time of the takeover does not match the landing time.

§ 3. Settlement of the labor and welfare Directorate Claimed product tax shall be paid uoppkrevet from the sales teams to the labour and welfare every other month. At the same time it should be worked out and innsendes futures task that shows the basis for calculated and claimed the product fee.
By allowed to own the catch made the acquisition of be responsible for payment of the product fee, regardless of the settlement from the fisherman.

§ 4. Settlement of fisheries At all capture and processing where turnover does not takes place through the sales team (cf. råfiskloven), the taxable pay product fee to fisheries as received amount to the labour and welfare. The corresponding payment of the product fee shall also be made to the fisheries for the rental income and other income as mentioned in section 1. 1. paragraph.
By payment of the product fee to the fisheries should copy of trip settlement and sales invoice be attached.

§ 5. Foreign nationals as crew on vessels registered in It shall be paid the full product fee for all catch, even if the vessel is wholly or partially manned by foreign crews. For the crew from countries such as Norway have entered into social Convention with, however, the paid fee be refunded upon application. Such an application is submitted to the Fisheries Directorate/Subsidiekontrollen, which processes the application after further guidelines.

section 6. The due date, interest rates etc Settlement periods and due dates are: January-February 25. March March-april 25. May May-June 25. July July-august 25. September september-October 25. November november-December 25. January at the catch where the turnover does not takes place through the sales team, is the due date for payment of the product fee to the Directorate of fisheries 25 days after the settlement has been made with own crew.
Fall due day on Saturday or holiday shifts due the day to the nearest subsequent life.
The late paid product tax interest on arrears due response from day, cf. the law of 17. December 1976 nr 100 about interest rates by late payments etc.

section 7. Fisheries control control leads with that right product tax is calculated and paid. Fisheries should have access to the futures tasks such as mentioned in section 3 and the documents that form the basis for futures tasks.
Fisheries may at any time make control of it as a fisherman, manufactures, stores, transports and translates the capture. The controlled to deliver or send the rental/sales value in the accounting books, vouchers, contracts, correspondence, manage, and audit protocols and other documents that are of importance for the control of that right product tax is calculated and paid.
Fisheries and coastal affairs be given an annual report about the control the business.

section 8. Entry into force these regulations shall enter into force 1. January 1999. With effect from the same date of revocation regulations of 18. November 1997 Nr. 1169 on calculation and payment of the product fee in fish, small whaling and sealing industry.