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The Regulation On Binding Advance Statements For Taxable After The Petroleum Tax Law

Original Language Title: Forskrift om bindende forhåndsuttalelser for skattepliktige etter petroleumsskatteloven

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The regulation on binding advance statements for taxable after the petroleum tax law-Date 1991-11-22-752 Ministry Ministry of finance published in the entry into force last modified 1991 768 22.11.1991 FOR-2015-06-30-829 from 01.07.2015 Change applies to Norway Pursuant LAW-1975-06-13-35-section 6 Announced short title regulations on binding advance statements Chapter overview: in (sections 1-5) II the legal authority: Provided by URkgl.res. of the 22. November 1991 under the legal authority of the law of 13. June 1975 No. 35 about taxation of undersea petroleum occurrences, etc. § 6 No. 4. Put forward by finance and customs Ministry (now the Ministry of Finance).
Changes: modified by regulations 22 jan 2008 Nr. 59, June 30 2015 Nr. 829. In section 1. Request for binding advance statement after § 6 No. 4 of the Act 13. June 1975 No. 35 shall be in writing and signed by the taxable or its proxy. The taxable account for the request to be in a. the planned disposal and the facts that are relevant to the tax treatment, b. the business rationale for the outline, c. the supposed skatterettslige consequences of the outline, d. what question that is the subject of the request for binding advance statement, e. about the similar questions is known to be brought in the courts and possibly the outcome of this treatment , f. about the similar questions is known to be therapy in the IRS, g. about the request for binding advance statement in the similar questions is known to be submitted and with what result.

If the planned outline is part of a larger transaction or several transactions that have context, to the taxable account for the entire transaction chain as far as the individual outlines together or individually can have a bearing on the question the request applies.
The taxable account for the request to be in the alternative tax solutions and conditions that speak for and against the various options. The taxable to especially account for which solution he considers to be right and justify this.
A request to specify the information that the taxable believe should be exempt from public access and hjemmelen for this.

§ 2. Oil tax office shall without undue delay after receipt of the request as covered by this regulation, the request shall depends. Decision to not cast your statement does not require justification.

§ 3. Request that does not meet the requirements specified in § 1 shall not be processed. The taxable should instead be given a deadline to correct the deficiencies in the request. Request that mainly applies to evidence assessment, valuation or other discretionary reviews will not be processed.
Unless there are special reasons, a request not be processed if the Ministry has made known that it questions the request applies will be regulated in law or regulation. The same applies where a similar question is to the ordinary tax-or the complaint proceedings or is brought in the Court trial.

§ 4. Oil tax office's decisions under this Regulation shall be notified to the taxable in writing as soon as possible. The notice shall specify the actual assumptions based on decision. The subject may not require further justification for the Office's decision.

§ 5. Oil tax Office sends the claim to the payment of the fee for its merits the pre-release statement to the taxable along with the statement. The payment deadline shall be one month.

II Regulation be given effect from 22. November 1991.