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Regulations Concerning The Collection Of Sales Tax And The Production Tax

Original Language Title: Forskrift om innkreving av omsetningsavgift og overproduksjonsavgift

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Regulations concerning the collection of sales tax and the production tax.

Date FOR-1996-12-20-1343

Ministry of Agriculture and Food

Published Dept. In 1996 2258

Commencement 01.01.1997


FOR-2002-12-11-1485 from 01.01.2003


FOR 1996-09-02-843, FOR-1993-11-22-1059, FOR-1993-11-22-1060, TO-1959-12-03-1




Short Title
Regulations on the collection of sales tax

Established by the Ministry of Agriculture 20 December 1996 pursuant to the Act of 10 July 1936 No.. 6 to advance umsetnaden of jordbruksvaror § 7. Amended 11 Dec 2002 no. 1485.

§ 1. Scope These regulations apply collection of tax for those types of goods covered by plementary provisions on tax on turnover of milk, meat, eggs, poultry meat and fur skins, and if the production tax on milk established by Royal Decree of 20 December 1996. 1167, and by the prevailing rates as stated in the regulations.

§ 2. Collection Authority fee under these regulations levied by Turnover Council or the Council authorizes.
Marketing Board may make further provisions regarding payment of the fee, including determining the payment due date for collection pursuant to §§ 4 and 5.

§ 3. Dealer The dealer is meant, among other things approved slaughterhouse, dairy company, EGGPAKKERI and auction company for fur, receiving goods for sale or further processing of primary manufacturer of the item.
Marketing Board may determine who, in addition to those in subsection said businesses should be considered as a dealer under these Regulations, including manufacturers with extensive direct selling.

§ 4. Collection from a retailer for goods traded from manufacturer to retailers, the fee shall be required by the dealer and drawn in the settlement with the manufacturer. Obliged to call up fee applies whether the item is paid with money, other goods or otherwise between accounts with the manufacturer.
The retailer is obliged to keep the charged fee separate from its own funds. The proprietor, board or manager is responsible for tax funds.
Marketing Board may decide that pulled fee will be made visible in the settlement with the manufacturer.
If the manufacturer should have known that the retailer does not have required up or managed these revenues in accordance with subsections, the tax also be collected from the manufacturer.
Retailer shall monthly pay charged fee for the previous month to Marketing Board or the Council authorizes.

§ 5. Debt to manufacturer When selling goods that do not fall under § 4, levied at the manufacturer. Fee levied annually or semiannually, and shall be paid in arrears.

§ 6. Duty to which it is claimed the fee in accordance with § 4 shall each month send Turnover Council or the Council authorizes, a statement of how much is received by the ones in the previous month.
Whoever it being collected fee in accordance with § 4 shall also send Turnover Council or the Council authorized, audited annual statement of how much has been received of goods and deducted tax from manufacturers.
Whoever it being collected fee from under § 5, shall annually submit Marketing Board or the council authorizes overall task of the turnover of the goods covered by that provision. Such assignment shall be filed that year tax payable.
Marketing Board or the council authorizes determine which tasks should be submitted in connection with the collection of the individual commodity, and may make further provisions regarding the individual entered the content and form, and set deadlines for reporting.

§ 7. Control Marketing Board or the Council authorizes, supervises the tasks of payments under these regulations are correct and have access to all accounting, correspondence and records relating to sales or production, including income statement for agriculture.
The leading control bound to confidentiality under.

§ 8. Offsetting If a demand for fee not met in a timely manner, it may pursuant to regulations on the production as well in agriculture or other regulations, withheld grants or making any deductions in subsequent payments of production addition or other grants.

§ 9. Exemption Marketing Board may in special cases grant exemptions from these regulations. Turnover Council or the Council authorizes may in special cases grant exemptions from the collection of sales tax and the production tax.

§ 10. Penalties Violation of this regulation, or pursuant to these regulations is punishable by revenue Act § 15, unless the violation is affected by a severe penal provision.

§ 11. Entry into force This regulation comes into force on 1 January 1997. repealed by September 2, 1996. 843 on the recovery of sales tax on meat of cattle, pigs and sheep, the Regulation of 22 November 1993 no. 1059 the collection of tax by the reaction of eggs, regulation of 22 november 1993 no. 1060 concerning the recovery of tax on sales of poultry slaughter and regulation of 3 October 1959 No.. 1 concerning the collection and payment of tax on raw pelt of reefs and mink are raised in fur farm.