Regulations on tax Svalbard


Date FOR-1997-12-15-1305


Affairs Ministry


Published Dept. In 1997 2270


Commencement 01.01.1998

Edited

FOR-2015-01-19-47 from fiscal year 2015

Changes


For
Svalbard

Legal

LOV-1996-11-29-68-section 1-5, LOV-1996-11-29-68-3-1, LOV-1996-11-29-68-§4-4, legislation 1996-11-29-68-Section 4-5, LOV-1996-11-29-68-Section 4-6, LOV-1996-11-29-68-§4-9, LAW-1997-02-28 -19-§24-6

Promulgated


Short Title
Svalbard Tax Regulations

Chapter Overview:

I (§§ 1-9)
II Commencement
Notice to regulations concerning tax Svalbard

Adopted of Finance and Customs Department (now Ministry of Finance) 15 December 1997 pursuant to the Act of 29 November 1996 no. 68 relating to tax Svalbard § 1-5, § 3-1, § 4-4, § 4-5, § 4-6 and § 4-9 and the law of 28 February 1997 no. 19 on National Insurance (Insurance Act) § 24-6.
Changes: Amended by regulations 2 Dec 2003 no. 1421, 7 Dec 2007 no. 1393, February 15, 2008 No.. 146, February 2, 2009 No.. 90, June 17, 2011 no. 611, January 19, 2015 No.. 47.

I

§ 1. Appendix to tax returns etc.
(1)
Taxpayers who

A.
In the last lapse of years has received capital inheritance or gift to a total value of 100 000 or more, obliged to provide information about this in the tax return or on a separate sheet attached. Taxpayers must give their name, date of birth and address of the donor or testator, what kind of inheritance or gift it is and the value of the inheritance or gift.

B.
In the last lapse of years have received gain with value of 100 000 or more, is obliged to submit the tax return attestation from the one that has the winnings, when the gain is received from

-
Norwegian Tipping

-
Betting activities covered by the Act on 1 July 1927 no. 3

-
Raffles under the Act 24 February 1995 no. 11 concerning lotteries, etc.

-
Gambling and lotteries in a Member State which is proved to correspond to the games or lotteries which can be legally offered in Norway and which are subject to public supervision and control in the home State or initiatives organized by the mass media and in the public domain.

(2)
Taxpayers who claim tax deductions for taxes paid abroad, have an obligation to document the foreign tax as provided in regulations to the Tax Act § 16-20 to § 16-29.

(3)
For taxpayers engaged in leasing of real estate, the provisions of Regulation 4 December 1984 no. 2280 for exemption from the obligation to submit annual reports as an annex to the tax return from rental of real estate.

(4)
For taxpayers who are participating in foreign partnership, limited partnership, etc. and the taxpayer who participates in Norwegian-owned company in low-tax countries, the rules relating to the duty of the Regulations on 15 March 1993 no. 199. || |
(5)
For taxpayers who have accounts in foreign banks or who has had such an account, the rules concerning statements of accounts in foreign banks by regulation 4 December 1992 No.. 1009.

§ 2. Information on remuneration.
(1)
The themselves or through others during a calendar month has paid or rendered wages or other remuneration for work, the unsolicited supply information on all that is provided to the recipient in accordance with A-Data Act . The disclosure obligation includes:

A.
The duration of the period of work.

B.
Information on all remuneration for work.

C.
Information on taxes and social security contributions are deducted as salary deductions, cf. Svalbard Taxation § 3-2.

D.
Specification of the value of benefits in the period.

E.
Specification of expense allowances in the period, including

-
Remuneration of overnight stays and subsistence by the number of days and amount

-
Allowance for board by itinerary accommodation

-
Allowance with mileage and amount.

It shall not supplied information on travel expenses only cover expenses that the employee has incurred in connection with the execution of the work, when the expenses are documented in accordance with the submitted receipt or other voucher that meets the requirements of regulations on 1 December 2004 no. 1558 about accounting Chapter 5, and the documentation attached to the employer's accounts.

F.
Enlightenment that the employer assumes that reported wages or other remuneration is included in salary deduction scheme.

(2)
When the employer submits his tax return, he must enclose a check statement of entitlement reported amounts on the form prescribed by the Tax Directorate.

(3)
provisions of this section apply correspondingly to the payment of other benefits as stated in the Svalbard Taxation § 3-2.


§ 3. Limited obligation When weighty circumstances, tax exempt a business to respond export duty on coal by the Act of 17 July 1925 no. 2, from the obligation to submit annual reports as attachments to your tax return. It must otherwise be probable that the enterprise has not had any taxable income, and the business must provide sufficient information to calculate the export tax.

§ 4. Increased depreciation rate for commercial buildings and buildings with short life
(1)
Balances forrretningsbygg in Svalbard can be depreciated by up to 4 percent.

(2)
Balances buildings with short life can be depreciated by up to 10 percent. As heavy short-life calculated building with such simple construction that it is deemed to have a service life which does not exceed 20 years from the entry.

§ 5. Social security payment and collection of social security contributions under the National Insurance Act § 23-3 follow the same rules that apply to tax to Svalbard, see Svalbard Taxation Chapter 5.

§ 6. Employer
(1)
Employer National Insurance Act § 23-2 shall attributable to remuneration for person who is insured under the National Insurance Act § 2-3.

(2)
When determining and collection etc. of employer provisions of the National Insurance Act chapter 24 with supplementary provisions, however, that the tax authorities for Svalbard has the same functions conferred on the ordinary tax authorities and the recovery authorities for Svalbard has the same features conferred on the ordinary tax collecting authority.

(3)
The tax is paid to the same times apply for payment of the tax provided for by payroll deduction.

(4)
employer shall calculate payroll taxes for each calendar month of taxable wages or other remuneration paid in the calendar month or rendered as payment in kind during the period. Details of the calculation of the tax base should be given under the provisions of A-Data Act.

§ 7. Simplified joint settlement Svalbard Tax can give consent to research groups and other project groups with foreign employer supplies taxable joint settlement of employees' salaries. The group must have a residence outside Longyearbyen and the project must have a total duration of a maximum of 6 months. Consent may be given when staff will answer social security of income. Tax is calculated by 8 pct. Of total wages for employees in the accounting period. Unless the tax provides otherwise, the information on such a move given under the provisions of A-Data Act.

§ 8. Medical treatment etc. outside Svalbard Where necessary medical treatment or similar weighty reasons makes a person must stay outside Svalbard for more than 183 days, the Svalbard Tax after an overall assessment of residency ties adopt that person still be considered resident on Svalbard.

§ 9. Transitional provisions
(1)
For residential or recreational property acquired before 1 January 1998, the taxpayer may request that the input value upregulated to market value as of 1 January 1998. The taxpayer must prove the market value at 1 January 1998 by tariff approved by the tax authorities. Claims for upregulation must be submitted in writing, and no later than 1 July 1998.

(2)
For equities, equity certificates and shares in investment funds acquired before 1 January 1998 that are not acquired as part of the taxpayer's business activity, the taxpayer may request that the input value upregulated to market value as of 1 January 1998, if the value is documented in a satisfactory manner.

(3)
Equation Tasks for fiscal year 1997 submitted pursuant to the provisions of the Act of 15 July 1925 on the tax to Svalbard on wealth and income.

II Commencement

This regulation comes into force on 1 January 1998, with effect from the fiscal year 1998.

Notice to regulations concerning tax Svalbard

There is a general tolkningspresumsjon that regulations issued to ensure the implementation of those statutory provisions are made applicable to Svalbard, also apply to Svalbard to the extent applicable. In Svalbard Regulations § 1 provides instructions on which regulations are to apply to the tax return requirement. This can not be interpreted as antithetical so other regulations than those mentioned in the regulations concerning taxes to Svalbard can not take effect in Svalbard. The reference to specific regulations in § 1 due to the need to provide a comprehensive and complete overview of the disclosure taxpayers in Svalbard on own conditions and can not be given weight in relation to which other regulations apply to Svalbard.