Regulations On Valuation Rules For Use By Taxation On Wage Deductions Etc. (Salary Deduction Scheme) By Persons Taxed On Svalbard In Fiscal Year 2015 Under The Act 29 November 1996 No. 68 Relating To Tax ..
Original Language Title: Forskrift om takseringsregler til bruk ved beskatning ved trekk i lønn mv. (lønnstrekkordningen) av personer som skattlegges på Svalbard i inntektsåret 2015 etter lov 29. november 1996 nr. 68 om skatt..
Read the untranslated law here: https://lovdata.no/dokument/SF/forskrift/2014-12-16-1832
Regulations on valuation rules for use by taxation on wage deductions etc. (Salary deduction scheme) by persons taxed on Svalbard in fiscal year 2015 under the Act 29 November 1996 no. 68 relating to tax Svalbard
Published In 2014 Booklet 18
LOV-1980-06-13-24-§7-1, FOR-1982-01-22-1998, LOV-1996-11-29-68
06.01.2015 kl. 15.10
Regulations on valuation rules, Svalbard, 2015
Adopted by the Tax Directorate on 16 December 2014 pursuant to Act 13 June 1980 No.. 24 on Tax Assessment Administration (Tax Administration Act) § 7-1 no. 1 and delegating decision on 22 January 1982 No.. 1998.
§ 1. Valuation of benefits when the employee is taxed by wage deductions (payroll deduction scheme), the following benefits are valued as follows:
Freely stay (room and board)
£ 116 per. day
Board (all meals)
Board (two meals)
Board (one meal)
The lodging (own room or shared room)
until 40 sqm
£ 2600 per. month
£ 3700 per. month
£ 5900 per. month
£ 6600 per. month
Over 125 sqm
£ 7600 per. month
If the employer subsidizes the taxable housing costs shall be made from tax if the actual rent is lower than the benefit rate for the free housing. The taxable benefit is determined as the difference between the benefit rate for the free housing and actually rent.
Free car £ 1750 per. month.
When calculating the benefit of employer-financed electronic communications shall be applied to the same rules and rates applicable on the mainland for 2015.
§ 2. Surplus from expense allowances etc. Surpluses on expense allowances are taxable.
When calculating the surplus allowances to cover the costs of travel / stays away from home, with or without accommodation, domestic and foreign, should be applied to the same rules and the same rates that apply to payment of withholding tax expense allowances on the mainland for 2015.
in calculating the profit of fixed remuneration for the use of own car in the profession, the third of the allowance, a maximum of £ 1550 per month, deemed accrued to cover expenses. The other part is taxable.
In calculating the profit of an employer's coverage of expenses for use of own car and own snowmobile in the profession, should be applied to the same rules and rates applicable for the payment of withholding tax expense allowances on the mainland for 2015.
For refunds of spending on electronic communications shall be applied to the same rules and rates applicable on the mainland for 2015.
§ 3. Implementation These regulations come into force from 1 January 2015.
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