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Regulations On The Reduction Of Pension Income, Pension-Generating Points And Fee When Applied To Tax Fully Or Partially Not Paid

Original Language Title: Forskrift om nedsettelse av pensjonsgivende inntekt, pensjonspoeng og avgift når utlignet skatt og avgift helt eller delvis ikke er betalt

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Regulations on the reduction of pension income, pension-generating points and fee when applied to tax and fee in whole or in part is not paid.

Date of-1997 12-18-1408 Ministry of Finance Ministry published in the 1997 2447 entry into force 01.01.1998 Recently changed-2007-12-21-1771 from 01.01.2008 Change FOR-1990-12-07-957 applies to Norway Pursuant law-1997-02-28-19-§ 3-15 Announced short title regulations on the reduction of pensjonsg. income Chapter overview: in (§ § 1-8) II the legal authority set forth by the financial: and Customs Department 18. December 1997 under the legal authority of the law of 28. February 1997 Nr. 19 about the national insurance scheme (the Insurance Act) § 3-15 fifth paragraph.
Changes: modified by regulations 3 jan 2002 Nr. 9, 1 feb 2002 No. 128 (warrant), 11 Dec 2006 Nr. 1399, 21 Dec 2007 Nr. 1771. In section 1. Pension rewarding as mentioned in income insurance law § 3-15 first and second paragraph, should nedsettes if social security tax as mentioned in insurance law § 23-3 and the tax that is applied together with this, have not been paid in full within 3 years after the expiration of the settlement year. Such reduction shall be made when the still earlier is the decision about the expense or loss/remission of tax and fee. Pension income ratio reduces the rewarding corresponding between the unpaid amount and the total tax and fee in accordance with the rules of insurance law Chapter 3. Loss of pension income after the rewarding insurance law § 3-15 fifth paragraph is made that change case after tax law Chapter 9. The deadline to take up a case for change is going to be 2 years after the time when the reduction could have been made. When the basis for the decision on reduction are the expense or loss/remission of tax and fee as mentioned in the first replacement, second sentence, the time limit shall be 2 years from the end of the year such a decision was hit.

§ 2. Reduction of the pension income still doesn't rewarding will be made to the extent that the taxes and fees owed be paid within a time limit determined in the notification after the tax assessment Act § 9-7. The time limit shall be at least 14 days. When special reasons exist, the stipulated deadline be extended. When loss/remission of tax and fee in the pursuance of the tax payment Act 41, will lead to the loss of the national insurance scheme pension income after law legislative section 3-15 fourth paragraph, to the taxpayer under directed on this in the notice after the tax assessment Act § 9-7 before a decision about the tax reduction will hit. The taxpayer should also be corrected by such notice under that pension income will be rewarding impaired, if the expense is made extension of tax and fee.

§ 3. Pension rewarding income nedsettes not when: a) the lowering of the pension income will amount to rewarding not more than 25 per cent of the national insurance scheme because amounts for the income year the reduction applies, b) tax nedsettes after application in connection with following the payment of tax and taxable benefits after the vesting year, c) installment payment is in progress in accordance with the agreement between a tax collector and the taxpayer, and this not the provisions, d) it is in progress in the form of compulsory credit management the food moves , e) on credit management after the skatteoppkreverens decision currently is set in abeyance because the tax claim is secured by a mortgage, f) tax claim is brought before the courts, and the matter is not finally settled, g) it is clear that the equation will be changed, h) parents, adoptive parents or care parents who told them under one with children, cf. Tax Act section 16 seventh and eighth paragraph , impaired or remitted tax on the wealth and/or income that has not entered into in the calculation base for pension rewarding income.

§ 4. New pension points are calculated under the rules of insurance law § 3-13 and § 3-14 on the basis of the reduced pension rewarding income. The rules in section 1 the second paragraph and section 2 applies accordingly.

§ 5. Reduction of pension income and pension-generating points will not affect: a) already disbursed benefits, b) ongoing sick leave, section 6. Payment of the unpaid taxes and fees for that loss of income and pension retirement rewarding points are made, does not access to reverse the pension points.

section 7. Applied to social security tax by insurance law § 23-3 the second paragraph No. 2 and 3 will be to cut back the tax authorities on the basis of the decision on the reduction of the pension rewarding income and pension points. The reduction is made equivalent relationship between the unpaid tax and fee and the total tax and fee. The tax payment Act section 25 No. 1 will not apply. The Tax Office sends message to, neither about the reduction of the fee after the first and second paragraph. On the basis of the message post, neither the reduction in the tax accounts.
The rules in section 1 the second paragraph and section 2 applies at the loss after the first and second paragraph.

section 8. Taxes can provide rules on the implementation of the reduction.

II Regulation will take effect 1. January 1998. It supersedes the regulation of 7. December 1990 No. 957 of reduction of pension rewarding income, pension points and fee when applied to tax and fee in whole or in part will not be paid, which is lifted from the same point, cf. URkgl.res. of the 25. April 1997 No. 378.