Regulations on the valuation of assets, revenue and tax records for use by the equation for tax year 2009 date FOR-2009-12-17-1631 Ministry Ministry of finance published in the 2009 booklet 14 income year 2009 effective date last modified FOR-2010-01-05-6 Change applies to Norway Pursuant LAW-1980-06-13-24-section 7-1, FOR-1982-01-22-1998 Announced December 22nd, 2009 at. 14.40 brief title regulations on the valuation rules, 2009 Chapter overview: Chapter 1. General part (real estate, wage earners, private relationship, etc..) (§ § 1-1-1-1-3-40)
Chapter 2. Within the business (§ § 2-1-1-2-3-7) Chapter 3. Special valuation rules and rates for primary industries (§ § 3-1-1-3-3-5) Appendix 1. Regulations for traveling abroad for State/per diem rates with effect for the tax year 2009 Appendix 2. Misc. betting legal authority: established by the Tax Directorate 17. December 2009 with authorization in law 13. June 1980 no. 24 about tax management (tax law) section 7-1 and the delegation decision 22. January 1982 No. 1998. changes: modified by regulation 5 jan 2010 No. 6. Chapter 1. General part (real estate, wage earners, private relationship, etc..)

section 1-1. Formuessatser is nothing determined in the individual sections below or in the valuation policies by the way, the wealth their value is set to the value of revenue 1. January of the year following the income year, jf. tax law § 4-1.

§ 1-1-1. Residential, recreational properties and other fixed properties outside the business unless otherwise stated in the rules below, should the tax values for residential and holiday properties outside the business (including in the housing company) for tax year 2009 is raised by 10 percent compared to the income year 2008. About stick plots, see section 1-1-6.
Have a home or holiday property has risen in value from 1. January 2009 pga. påkostninger etc.., tax value still be raised beyond this rate. The same is true if påkostninger etc. made earlier without having to be taken into account for the pga. missing or incomplete information to the tax authorities.
The tax value of the other fixed properties outside of the business, including the undeveloped plots, should not be raised.
The tax value of the properties that are significantly above the rate level for comparable properties in the municipality, can be put down.
Sales of a property gives in and of itself is not a basis for changing the tax value. The above provisions apply even if it is set out in the modified fares real estate tax municipality.
The first time appraisal of newly built residential and holiday properties to the tax value neither exceed 30 per cent of the property's cost price including reason, or 30 percent of the property's market value. For other fixed properties outside of the business to the tax value does not exceed 80 percent of the property's cost price including reason, or 80 percent of the property's market value.
Established the tax values that exceed 30 percent of the market value of the residential and holiday properties and 80 percent for other fixed properties outside the business, should be put down when the taxpayer has documented the market value. The tax value should in such cases be set respectively to a maximum of 30 percent and a maximum of 80 percent of the documented fair market value.

§ 1-1-2. Private cars/Motorcycles/Snowmobiles Private cars/Motorcycles/Snowmobiles are valued based on the hovedimportørs list price by registering as new: Registration years as new 2009 75 percent 2008 65.5″ 2007 55.5″ 2006 45.5″ 2005 40.5″ 2004 30.5″ 2003 20.5″ 1994 write to ... m 2002 15.4″ 1980 m $ write to ... model year 1993 1 0000 1979 or older are considered veteran vehicles and is valued at estimated value.
Have the vehicle of the special reasons gone special down in value, the value can be set lower than what follows of the scale above.

§ 1-1-3. Campers caravans are valued based on the camping list price cart's like new after the scale in section 1-1-2.

§ 1-1-4. Like vessels boat with value (including engine and fixed equipment) of $ 50,000 or higher is considered like vessel. The sales value may initially be set to 75 percent of the insurance sum. The boat is not insured, the value of the assumed value.

§ 1-1-5. Household goods and other personal property that does not provide income household goods and other personal property (except motor vehicles, caravan and like vessels, to which of the provisions above) can usually be valued in relation to the insurance sum as follows: of the first us $ 1 0000 0000 is set to 10 percent the tax value = $ 100 000 of the next $ 400 000 is set to 20 percent the tax value = $ 80,000 of the excess is considered to be 40 percent.
Are the insurance sum is not known, for example, by collective home insurance, or when household goods and chattels are not insured, can return the value assumed acquisition three instead of the insurance sum by the calculation above.
Boat, except as mentioned in the light vessel § 1-1-4, which is not assured, or that are insured (i.e. not included in an ordinary household goods or household insurance), are held outside the valuation calculation above. Is the boat separately insured, it usually is valued at 75 percent of the insurance sum. The boat is not insured, the value of the assumed value.
Fortune that fall under section 1-1-5, is only taxable with that part of the total value that exceeds us $ 100, 000.

§ 1-1-6. Stick plots to residential and leisure purposes the value of the Wealth bortfesters requirements on the reservation fee is calculated by multiplying the annual fixing the fee with a capitalization factor, see section 2-1-6.
Parties are entitled to deductions for calculated reservation fee. Debt deduction is calculated by multiplying the annual fixing the fee with a capitalization factor, see section 2-1-6.

§ 1-2. Inntektssatser Taxable profit of expense allowances to wage earners section 1-2-1. Kostbesparelse Has the employee under the commuter free Board will stay or cost covered by Bill, is valued $ cost savings to 76 per day. Is the worker's costs covered by Bill or by the Administrative Board on a business trip, it should not be done addition for cost savings. Where the rates under section 1-2-2 and section 1-2-3 is applied, it should not be done well for kostbesparelse, as this is taken into account in the rates.

section 1-2-2. Remuneration to the Board and lodging by business travel/stay with accommodation-domestic When allowance for the cost of business travel with accommodation or stay outside the home are paid by up to: £ 560 per day for taxpayers who have stayed at the hotel etc.., and the taxpayer in addition even pay breakfast us $ 281 per day for taxpayers who have lived at the guest house etc. where they can't groom some food even, nor does the breakfast and the evening meal or $ 182 per day for other taxpayers who live in tiny apartments/barracks with cooking facilities (private accommodation), with the reservation that follow below, are added to the reason that the allowance has not given any profit. The assumption is that the taxpayer must cover the real costs to the cost itself, without subsidy, etc. from the employer or other principal. Small expenses and additions for kostbesparelse is included in all rates above.
Remuneration for the two highest rates is considered only the amount of fully when the taxpayer can legitimize to have stayed at the hotel or Guest House. By lack of credentials be used lowest rate.
It will be made that it is not proper and/or appropriate-including in relation to the requirements of hygiene, etc. -to prepare breakfast or supper on the whereabouts, pensjonatsatsen can be used.
The allowance is paid, with higher rates than mentioned above, the more the payout be taxable unless the full cost documentation lodged.
Have the employee free room and Board (Administrative Board) on business travel with accommodation, and in addition being paid remuneration to the coverage of small expenses, considered up to £ 60 per day of the allowance not to give profit.
NAT addition paid for business travel by up to $ 400 per day and in accordance with the credential requirements in State special deal, is not considered to have given the taxable profit.
Documented actual lodging expenses for business travel in excess of $ 400 is not considered to provide taxable profit when actual lodging expenses be documented. Are paid a higher amount than the documented lodging expenses, the more the payout be taxable.
The photo identification must be presented in accordance with the Tax's regulations 22. November 1999 No. 1160 section 6-13 about the credentials requirements regarding deductions for more costs of room and Board at the work stay outside the home.

section 1-2-3. Remuneration to the Board and lodging by business travel/stay outside the home with accommodation-overseas Paid per diem on a business trip with accommodation or for stays outside the home can be approved as elapsed until the rates after the State's utenlandsregulativ for that country, when the taxpayer through the expense report legitimizes to have stayed at the hotel.
The taxpayer can not legitimize having stayed at the hotel, added innenlandssatsene for guest houses or bedsit/barracks etc. in section 1-2-2 to reason.
Documented actual lodging expenses for business travel are not considered to provide the taxable profit. Are paid a higher amount than the documented lodging expenses, the more the payout be taxable.
The rates for the per diem is reduced by 25 percent from 29. 24 for longer continuous stay in one place.
Have the employee free room and Board (Administrative Board) on business travel with accommodation, and in addition being paid remuneration to the coverage of small expenses, considered up to us $ 80 per day of the allowance not to give profit.
See annex 1 which shows the per diem rates for government service men's service traveling abroad.


section 1-2-4. The cost of business travel without accommodation when it is granted per diem rates for the State's rates or lower rates for business travel that don't involve accommodation, considered this not to give taxable profit. The per diem amount must be paid in accordance with the other terms that emerges from the special deal for domestic travel for the State's expense. The allowance exceeds the State's rates, the more the payout amount to a taxable profit unless the full cost documentation lodged.
See annex 2 for terms and rates.

section 1-2-5. Long-haul drivers-cost when driving abroad is the remuneration to the cost of the long-haul drivers for driving abroad paid out by up to $ 300 per day, it can normally be added to the reason that the allowance has not given the profit. The rate includes the small expenses.

section 1-2-6. Taxation of profit of the mileage paid for mileage rates for the use of the private car, etc. Car allowance after the State's rates are tax free, cf. Regulation 19. November 1999 No. 1158 section 5-15-8.
Car allowance that exceeds the State's rates will give a taxable profit.
By profit calculation should the allowance rates: sammenholdes with the following For the first 9 000 km in the tax year: $ 3.50 per km (us $ 3.55 per km) Over 9 000 km: 2.90 per km (2.95 per km) (figures in brackets applies to employees with work place in Tromsø, Norway.)
Overseas is the rate $ 3.50 per km regardless of mileage.
The requirements for credentials in the tax payment regulations 21. December 2007 Nr. 1766 section 5-6-12 sixth paragraph, about the exemption for withholding, provided the corresponding application here.
Have the taxpayer received addition after the State's rates for passengers, increased the rates above with $ 0.75 per km per passenger. When the taxpayer has received special addition to run on forest and construction way, Inc fradragssatsen with $ 0.80 per km is received remuneration for to bring their equipment and materials which, because of the weight and/or the nature of the by the way is not natural to put in the luggage room or on the roof rack, Inc fradragssatsene with $ 0.60 per km (e.g. fans).
A taxpayer that is running at least 6000 km in service annually, can claim to be looked like after accounting. The same way when the tax must kept for one and the same car. for the sake of depreciation and the tax treatment on the sale etc.., unless it be completed withdrawal taxation.
Loss of remuneration for the use of the car can be authenticated to the allowance for yrkesbil that told them after accounting. By use of the private car in the profession (under 6000 km), the difference that occurs when the allowance amounts to a smaller amount than a deduction calculated at a rate of $ 3.50 per km in the profession (working place in Tromsø, Norway us $ 3.55), also come to the deduction.
When it is paid remuneration for the professional execution of el-car, by surplus calculation used a fradragssats of $ 4.00 per km when using motor boats under 50 HP to professional driving, it will in General be able to used a fradragssats of $ 3.50 per km by the use of motorboats with engine starting with 50 HP, used a fradragssats of $ 6.50 per km when using Snow scooter , can be used a fradragssats of $ 6.60 per km By use of the moped or motorcycle can easily picked a fradragssats of $ 1.55 per km. By the use of heavy motorcycle, used a fradragssats of $ 2.80 per km. See Appendix 2 for the rates through the use of own car set out after the State's special deal.

section 1-2-7. Remuneration by the use of the own bike in the profession the allowance is not considered to provide the tax profit when the payment is within the rates in the State's special deal. The rate is $ 1.50 per km.

section 1-2-8. Dirt addition-tax free part by the equation is considered 1/3 of dirt the add-in as a tax free, but in General not over us $ 1 850.

section 1-2-9. Equipment allowance to judges remuneration of Sports Equipment sports judges within team sports where it is needed with special equipment, such as shoes, costume, protection etc.., with up to $ 220 per mission, are not considered to provide the taxable profit. The condition is that the total equipment allowance from the same principal does not exceed us $ 2200 per year. It is furthermore a condition that the judge in fact, the costs of such equipment, and that such costs are not covered in any other way.
Equipment allowance is payable in addition to the amount that can be paid out tax-free after sktl section 5-15 (1) letter in, cf. Regulation 30. December 1983 Nr. 1974 on the restriction of the pay filing requirements section 1.

section 1-2-10. Tool and tool keep etc. By the equation it can be added to the reason that the allowance of $ 26.25 per hour that forest workers receive to cover cost of keep of chainsaw and other tool (depreciation, maintenance and operating costs), do not provide taxable profit.

Valuation of benefits in section 1-2-15. Special rules in determining the benefit of private use of the employer's car in particular cases where the list price clearly is not in relation to the benefit of the private use, the benefit is determined by discretion, jf. Regulation 19. November 1999 No. 1158 section 5-13-5 the second paragraph.
Provided that the conditions for applying the exception mentioned provision is fulfilled by that standard the benefit (cf. tax law § 5-13 and regulation 19 november 1999 No. 1158 section 5-13) based on list price will be too high, and that the company car scheme lasts all year round, to the discretionary benefit is set to a minimum of us $ 42, 000.
If the default benefit based on the list price is too low, one can use in determining the size advantage a help that is multiplied by the relevant percentage (-e) by the default rule (cf. tax law § 5-13 and regulation 19 november 1999 No. 1158 section 5-13). In determining the benefit can you normally use the market value as help size.
At the private use of the employer's car that fall outside the standard rules according to. Regulation 19. November 1999 No. 1158 section 5-13-1 the second paragraph, the benefit is calculated at a rate of $ 2.85 per km. This rate is used for both business travel and for other private driving with the exception of the travel and visitor travel that exceeds 4 000 km. Exceeds the work journeys/visitor journeys 4 000 km to together in the income year, used a rate of us $ 1.50 per km for the excess number of kilometres of such execution.

section 1-2-16. Benefit of the acquisition of used computer equipment in working conditions Benefit by the acquisition of computer equipment in the working conditions, be set to the difference between the market value and the consideration the employee has paid for computer equipment. Can not value other specifically be demonstrated, market value is added to the following reason: equipment that is less than 1 year old: 100 percent of the original cost price equipment that is between 1 and 2 years old: 60 per cent of the original cost price equipment that is between 2 and 3 years old: 30 percent of the original cost price equipment that is 3 years or older: NOK 1000 (including value added tax) with the original cost price refers to the employer's actual acquisition costs including the sales tax, and less any discounts.

section 1-2-17. Benefit of room and Board when the benefit is not determined by the tariff For the tax law § 5-12, third paragraph, the benefit will be set to the value determined for the calculation of the withholding tax law after the payment section 5-8.
With the legal authority of the tax payment Act § 5-8, cf. tax payment regulations section 5-8-10, the Tax Directorate in message 1/2008 set out the following rates for room and Board: free stay (room and Board) £ 105 per day free Board (all meals) $ 76 per day free Board (two meals) $ 60 per day free Board (one meal) $ 39 per day Free accommodation (private or shared room) $ 29 per day it should only be considered with the number of days that the employee in fact receive such benefits.

section 1-2-18. The rental value of the plight of housing/apartment outside agriculture and forestry if a residential property by purchase contract is påheftet free live right, this performance is determined by the rules in section 3-2-4.

Appreciation of the special benefits section 1-2-20. Refugees, attached fuel grants to priests grants to light and fuels in the parish property is not considered to provide taxable profit when the payment is in accordance with the rules on the reimbursement of expenditure provided for Culture and Church Affairs.
Parish homes North of the Arctic Circle: Exceeds the expenses of light and fuel $ 17 927 per year, paying the State 75% of the excess expenses.
Parish homes South of the Arctic Circle: Exceeds the expenses of light and fuel $ 33 546 per year, paying the State 75% of the excess expenses.

section 1-2-21. Tips/Tips tips/tips to serving staff (apart from prosentlønnet catering staff), taxi drivers etc. sets the discretionary to 3 percent of salary when not innberettet this is included in your income tax return or provided with a smaller amount.

Return of capital § 1-2-30. Receivables Return of receivables is determined on the basis of fordringens art, but still not under 3 percent when it is missing tasks from the taxpayer.

§ 1-3. Fradragssatser allowance for more costs by the absence from home § 1-3-1. Allowance for lodging for stays in barracks/caravan Living taxpayer during the stay outside the home in their own barracks/caravan, that are not considered fixed asset are determined the deduction to $ 52 per day.

§ 1-3-2. Deduction for cost of stay at the bedsit/barracks/caravan Rate is set from the first 24 to:-$ 182 per day.

§ 1-3-3. More costs to the cost by guest house stay, etc., taxpayers who have lived at the Guest House/boarding, etc., where they do not have the opportunity to prepare breakfast or supper, be given the allowance for more costs at a cost of us $ 281 per day from and with the first 24.

§ 1-3-4. More costs to the cost of business travel/stay outside the home that lasts 24 hours or more-hotel stay Fradragssats for family parents and single is set to £ 560 per day. When costs to the breakfast is included in the room rate or these costs will be reimbursed for the expense, the fradragssatsen to $ 504.

By business travel abroad admitted the deduction for cost after rates corresponding to the remuneration that will be paid for that land after the State's special deal for traveling abroad.
The taxpayer cannot prove to have stayed at the hotel, admitted the deduction after pensjonatsatsen in § 1-3-3 or bedsit-/brakkesatsen in § 1-3-2.

§ 1-3-5. Deduction for the cost of traveling for the taxpayer that has free Board at the work site allowance for more costs to the cost when the visitor journey between the place of the stay and the home does not cause accommodation, but lasts for 6 hours or more, is set to $ 78 each way. Such deductions will be admitted only taxpayers who actually buy food on the journey and when the costs are not covered by the employer.

§ 1-3-6. More costs to one meal for taxpayers who daily travel between home and work place For taxpayers who travel daily between home and place of work, but that has so long absence that they must eat one meal extra a day outside the home, the deduction to $ 78 per day. Such deduction shall in General admittedly only taxpayers who actually buy food and have a continuous absence from the home of 12 hours or more. For lønnstagere are included in the deduction the minimum deduction.

§ 1-3-7. Deductions for small expenses taxpayers that for the sake of the work must stay outside the home, and that either requires allowance for actual costs to the cost or have partially or completely free board or hire charges, be given in addition deduction for "small expenses" (cost to the telephone, newspaper, etc.) with us $ 60 per day.

§ 1-3-8. Long-haul drivers-deductions for more costs to the cost abroad For long-haul drivers on trips abroad be more costs to £ 300 per day. The rate includes the small expenses.

§ 1-3-9. The calculation of the number of absence 24 Deductions above is calculated on the basis of the following absence 24: without Saturday free days off every second Saturday, 280 255 days off every Saturday 240 days it is understood home travel every week. If this is not the case, the number of absence 24 forhøyes.

Travel between home and fixed place of work § 1-3-10. Deduction for daily travel between home and fixed place of work (the journey) and pendleres traveling to the home Of total travel length in the year up to 35 000 km, the deduction to $ 1.50 per km.
For the total travel length over 35 000 km be set the deduction to $ 0.70 per km.

Different labor costs, etc.

The following are fradragssatser for the use of workers who have costs that exceed the minimum allowance. If the cost does not exceed the minimum deduction, to the minimum deduction is used.

§ 1-3-20. Fradragssatser for private car and other means of used something in business/profession of the car that are not printed copies because they like yrkesbil, is given credit for use in the profession with $ 3.50 per km (work place in Tromsø, Norway us $ 3.55).
For other means of funding are given allowance rates section for 1-2 in-6, second to last paragraph.

§ 1-3-21. Fradragssats for tool and tool hold construction workers When construction workers even have to keep tools in their work without the special allowance, the allowance for hand tools to $ 2 200 per year.

§ 1-3-22. Deduction for uniform costs for taxi drivers deduction for uniform for taxi drivers to be approved by the equation with us $ 2 200 per year.

§ 1-3-23. Deduction for nonfiction When the terms and conditions for the deduction are met, the deduction for nonfiction by up to $ 1 500 per year without further specification.

§ 1-3-24. Special fradragssatser for journalists, etc. The costs of books, journals, newspapers, etc. for journalists, etc. will be accepted without the specification to the deduction with up to $ 1 500 in the tax year. The costs of international press card is approved with $ 250. When the cost of travel in the profession cannot be given [2], deduction for discretion with us $ 2 200 per year overall for traveling by car and public transport.

§ 1-3-25. Fradragssats by use of own home to the meeting-/kursvirksomhet By the holding of the meeting/course in the home as part of income-generating work, be given the allowance of £ 7 per attendee per meeting to cover the costs of electricity, heating, cleaning, wear, etc.

§ 1-3-26. Standard deduction for the use of property in employment (Home Office etc..) Using the owner at least half of the property to own home the rain after the rental value, given the standard deduction of $ 1 500 for the costs that relate to the part of the property that is used in the owner's employment.
Instead of the standard deductions can the owner claim deductions for actual costs related to the carrying part of the dwelling.
For wage earners are included costs in the smallest allowance.

Other costs § 1-3-30. Deductions for the costs of doctor dinner If higher amounts can not be documented, the deduction for the costs of dinner for opponents, coaches etc. up to £ 21 900, limited to us $ 1 095 per kuvert. The deduction is not granted for dining by family and friends.

§ 1-3-40. Fradragssats for child pass it to suit other people's children in their own home, including driver family nursery business in own home, instead of deductions for actual costs, claim the standard deduction. Standard deduction shall constitute 50 per cent of the consideration for child care, but most us $ 950 per month for each child to cover the costs of diet, extra costs for washing, heating etc. The taxpayer has chosen standard deduction, the choice is binding for the next 5 years income as long as the conditions do not change significantly.

Chapter 2. Within the business section 2-1. Formuessatser is nothing particular below or in the valuation policies by the way, the wealth their value is set to the value of revenue 1. January of the year following the income year, jf. tax law § 4-1.

section 2-1-1. Commercial property As commercial property is considered commercial properties, shops, car parks, hotels, lodging and catering building, industrial, Office, workshop and warehouse building, land areas, etc.
For 2009 the value of leased commercial real estate to 40% of the "estimated rental value", cf. Regulation 19. November 1999 No. 1158 section 4-10-3. sktl. section 4-10 (3).
Not leased commercial real estate Inc tax values for 2008 with 60 percent with effect for the tax year 2009. For the taxpayer that was covered by the transitional rule to the tax law § 4-10 (3) for tax year 2008, and has already revised upwards by 60 per cent, it should not be increase from 2008 to 2009.
The tax value to be put down after claims from the taxpayer if it is documented that set out the tax assessment value is higher than the 60 per cent of the property's market value.
The first time appraisal of not leased commercial property to the tax value neither exceed 60 per cent of the property's cost price (for new construction including reason) or 60 percent of the property's market value.
Power plant: the provisions above does not apply to power plants that is valued by tax law § 18-5.
Forestry properties: these follow the rules in section 3-1-1.
Agricultural properties: these follow the rules in section 3-1-2.

section 2-1-2. Operating household Wealth value for operating household is set to the likningsmessig value at the end of recorded income year. The balance is negative, the financial value of $ 0. Positive balance value will be reduced if the taxpayer establishes that the total actual value of the assets is lower than the recorded value.
Fixed technical equipment which are included in the balance group j, formueslignes together with the building (asset). This also applies to the part of the permanent technical equipment that are included in the balance group d. Generally, not the value of the balance group d reduced by asset calculation. Such reduction shall be made only if it can be documented that the total sales value of the assets in the balance group d, not counting the permanent technical equipment, is lower than the Group's balance value.

section 2-1-3. Purchased item inventory Purchased inventory is valued at acquisition value, cf. tax law § 14-5 the second paragraph, letter a.

section 2-1-4. Time-limited rights time-limited rights to Assets are valued at tax written down value.

section 2-1-5. Valuation of ships, fishing vessels, drilling vessels, etc.  a) Ship-with known cost price Valuation rules apply to all types of vessels, drilling vessels, housing rigs, fishing vessels, tugboats, etc. (cf. the UROt.prp.nr. 1 (1997-1998) point 6.4) newly-built ships to be in the shipping year (year 1) are valued at 85 percent of the cost price regardless of when in the year they are delivered. From year 2 to even years 15 to remaining asset value annually reduced by 15 percent. Rounded with no decimal places will constitute wealth as a percentage of the value cost price new: Delivery year: Year 1 85 per cent of the cost price Year percent of Year 2 72 3 61 per cent of the cost price cost price Year 4 52 percent of the cost price of the cost price 5 44 percent Year Years 6 37 per cent of the cost price Year 7 31 percent of cost price Year percent of Year 8 26 9 22 per cent of the cost price cost price Year 10 19 percent of the cost price Year 11 16 percent of the cost price Year 12 14 per cent of the cost price Year percent of cost 13 12 Years 14 10 percent of the cost price Year percent of cost 15 10 Ships delivered in 1994 or earlier, are valued at 10 per cent of the cost price. If it because of the special market conditions, etc. will be made that the sales value of a ship will be lower than the estimated asset value, sales value is added to reason, jf. tax law § 4-1 the first paragraph. With "sales value" is meant here the value without adjustment up or down påhvilende charters/concessions.
Even if a ship changes ownership, the ship's cost price new is added to the basis for calculation. 
b) Ship-with unknown cost price with the purchase of vessels where it is not possible to determine the building price, it can be taken starting from 85 percent of the buyer's cost. There are further 15 percent annual reduction of the remaining asset value until the ship has reached the age of 15 years that was precompiled. The remainder are left on that asset value.

If it because of the special market conditions, etc. will be made that the sales value of a ship will be lower than the estimated asset value, sales value is added to reason, jf. tax law § 4-1 the first paragraph. With "sales value" is meant here the value without adjustment up or down påhvilende charters/concessions. 
c) påkostninger Påkostninger to be considered Significant for himself and valued separately. Påkostninger over 20 percent of the ship's cost price that is new or used, is considered significant. Such påkostninger will be valued to 85 percent in year 1 with an annual reduction of 15 per cent of the remaining value in 15 years. The value cannot be set lower than the 10 percent of the påkostningens cost price. A significant påkostning this will be treated similarly, the acquisition of a new ship, jf. section 2-1-5 a. the value of the Asset "original" ship must be reduced with any proportionate value of equipment taken out in connection with a remodeling.
Påkostninger in under 20 percent of the ship's cost price will not be the subject of special appreciation. Such minor påkostninger will thus have no effect on wealth determination. Påkostninger distributed over several years will be able to be seen in the context of the application of 20-prosentgrensen. 
d) Contracts New-building contracts for the ships to be valued to the 85 percent of the contract price.

section 2-1-6. The capitalization factor Capitalization factor for 2009 is set to 10. This is going to be used for the calculation of asset value on property rights, rental rights (cf. § 3-1-1 and § 3-1-2), the value of the assets, the right to claim the reservation fee (cf. § 1-1-6 and § 3-1-3) and debt allowance (cf. § 1-1-6).

(section 2-2. Inntektssatser) section 2-3. Fradragssatser financial obligation taxpayers be given allowance for actual costs, evidenced by vouchers, unless otherwise specified below.

section 2-3-1. Deductions for small expenses by professional stay outside the home in addition to the proven more costs to the cost, the required deductions for small expenses that the taxpayer has by stay outside the home. travel in business, with us $ 60 per day.

section 2-3-2. The costs of Board and lodging to employees (when these are not determined by the tariff) the rates are listed in section 1-2-17 "Advantage at room and Board when the benefit is not determined by the tariff."

section 2-3-3. The salary of domestic children who go to school at the same time Normalsatser for work performed by children: 1.1.-31.3.2009 1.4.-31.12.2009 Age 17 years hourly rate $ 96 hourly rate $ 98 16 years $ 91 $ 94 15 years $ 81 $ 82 14 years us $ 71 $ 73 13 years $ 63 $ 65 it may only in exceptional cases be speaking to tax lead wages to their own children under 13 years of age.
For children between 13 and 16 years is the hourly rates reduced discretionary in terms of the rates for children aged 16-18 years. Any transition to the higher rate applies starting with the month the person fill the year.
The rates should normally be added to because no matter to what times work is performed. Cost to dependents children cannot be seen as payment for work.

section 2-3-4. The owner's private caravan used by employees in the business of caravan, which is purchased for private use, which is also used to eat the barracks/accommodation barracks for the employees of the owner's business, it only admitted the extra allowance for depreciation due to the use in the business. So extra depreciation is set to NOK per discretionary 104 24. The annual allowance is limited upwards to 10 percent of cart's cost price as new if the taxpayer owns it, or the annual rent if the Caravan for rent.

section 2-3-5. Miscellaneous rates regarding use of private assets in the business in which the taxpayer using their own private assets in the business, provided the deduction for the same rates as for the wage earners, see Chapter 1.

a) use of the private car/boat in the business: the rates are listed in § 1-3-20, ev. under section 1-2-6, second to last paragraph.

b) Caravan used by the owner to the accommodation-in own business: rate is listed under § 1-3-1.

c) the use of own home to meeting and training courses: the rate is listed under § 1-3-25.

d) the use of property in employment (Home Office): the rate is listed under § 1-3-26.

section 2-3-6. Refinement of the representational costs cf. Tax's regulation to Tax Act 22. November 1999 No. 1160 section 6-21.
Deduction for costs to the beer garden, as mentioned in the forskriftens section 6-21-2 (1) 4. periods, cannot exceed $ 360 per person.
Deductions for the costs of gift article with trade mark and/or company name associated with the object, as mentioned in the forskriftens section 6-21-5 (1), may not exceed $ 200 per article.
Deduction for business relations, courtesies to after forskriftens section 6-21-6 1. periods, cannot exceed $ 200 per case.

section 2-3-7. Costs to the sea to hire etc. for not posting is not mandatory documentation, the fishermen can deductions for more cost to the sea to hire etc. be accepted by up to £ 2200 for year-round fishermen and $ 1500 for seasonal fishermen. The deduction is part of a ev. the minimum allowance.

Chapter 3. Special valuation rules and rates for primary industries section 3-1. Formuessatser is nothing particular below or in front of in this regulation, should be set to value their assets turnover value of 1. January of the year following the income year, jf. tax law § 4-1.

§ 3-1-1. Forestry properties Asset value on forest properties should be set to the return value, cf. tax law § 4-11, the second paragraph.
Determination of the asset values on forestry properties are warranted in tax assessment Act § 7-1, no. 3 and in regulations 19. December 2006 Nr. 1514 to tax law. General revision of asset values should happen when the tax agency decides.
Asset value for 2009 will be disclosed in prefilled tax returns, PSAN.
Forest have the value changed significantly in the year (e.g. due to tilkjøp, frasalg, conservation, the nature of the damage or the like), the value must be recalculated, and reported on the form RF-1016.
For 2009 is set to 5 forest factor.
To calculate the asset value of the rights (hunting, fishing and fallrettigheter) related to forest property, capitalized gross rental value with a capitalization factor, see section 2-1-6.
About the bortfestede land for residential and leisure purposes, see section 3-1-3.
Asset value of the hunting right exploited by the taxpayer himself, is calculated by the number of animals felled within the different categories mentioned in section 3-2-5, multiplied by the values specified there. The total product is multiplied by the capitalization factor, see section 2-1-6.

§ 3-1-2. Agricultural estates Agricultural properties to be valued as a whole with buildings and rights that belong to the property, jf. tax law § 4-11 the first paragraph.
For these properties should not be made any overall increase of tax values per 1. January 2010. Individual properties that have significantly lower the tax value than comparable properties can still be increased. Have a property step in value from 1. January 2009 pga. essential påkostninger etc.., tax value is always increased. The same goes for påkostninger etc. made in previous years, but as the pga. missing or incomplete information has been known to tax authorities at a later date.
The tax value of the properties that are significantly above the rate level for comparable properties in the municipality, can be put down.
Sales of a property gives in and of itself is not a basis for changing the tax value. The guidelines above applies even if it is set out in the modified fares real estate tax municipality.
The first time appraisal of such property to the tax value does not exceed 80 percent of the property's cost price (for new construction including reason) or 80 percent of the property's market value.
Previously determined tax values that exceeds 80 percent of the market value, should be put down when the taxpayer has documented the market value. The tax value should in such cases be set to a maximum of 80 percent of the documented fair market value.
Asset value of the hunting-fishing-fallrettigheter, and will be included in the property's value total agricultural wealth, jf. tax law § 4-11, the first paragraph. About the calculation of the values, see section 3-1-1 "Forest properties".
About the bortfestede land for residential and leisure purposes, see section 3-1-3.
For operating household will be shown to section 2-1-2.

§ 3-1-3. Bortfestede land for residential and leisure purposes the value of the Asset requirement on the reservation fee is calculated by multiplying the annual fixing the fee with a capitalization factor, see section 2-1-6.

§ 3-1-4. Inventory, livestock and farmed fish stock is set to the acquisition value, or value of the goods manufacturing egentilvirkede, jf. tax law § 14-5 the second paragraph, letter a. as manufacturing value is considered cost price for raw materials, semi-manufactured products, excipients and manufacturing wages. 
a. Livestock rules on the valuation of livestock are given in the regulation to the tax law "Accounting regulations for taxable that drives agriculture, horticulture or forestry" laid down by the Directorate of taxes 5. March 1984, Nr. 1257. Regulations are repealed with the exception of § 3 and § 4. 
1) Cattle Ordinary rates rates for Jersey-breed in percentage of adults animals Cows infused in the year (calf) $ 4 400 $ 3 300 Heifers over 12 months (not Calved) $ 3 100 $ 2 300 70 Heifers under 12 months us $ 1 300 $ 1 0000 30 Bulls over 12 months $ 3 100 $ 2 300 70 Bulls under 12 months us $ 1 300 $ 1 0000 30 2) Pigs Breeding pigs infused with a year (over 6 months) us $ Slakteferdige $ 1 200 100 1 700 pigs Slaughter pigs about 4 months $ 950 80 Slaughter pigs approx. 3 months $ 700 60 Small pigs about 2 months $ 480 40 little pigs under 2 months $ 240 20 3) Flocks Sheep infused with a year (over 12 months) $ 350 Sheep under 12 months $ 210 60 Goats infused a year (over 9 months) $ 220 Goats under 9 months $ 70 30 4) Poultry

After the Finance Ministry Regulation to the Tax Act section 14-5-3 to verpehøner and chickens are valued to the slaughter value. Slaughter value is set to: Verpehøner per unit $ 4 Chickens per unit $ 5 the rates of appreciation of the breeding stock of geese, turkeys and ducks of own oppal, and/or purchased, are determined to manufacturing value. Manufacturing value is set to: Geese, turkeys per unit $ 80 Ends per unit $ 50 Purchased animals (chickens) to the oppfôring should be set to the purchase price with the addition of elapsed feed costs etc. until the end of the year. 
5) Fur animals the rates below are to be used in determining the asset values on live animals and unsold leather. These rates have no importance for the income equation of proprietorship and deltakerlignet company, jf. tax law § 8-1 the first paragraph, letter a. For corporations to the rates also utilised by the revenue equation.

Silver Fox $ 260 Blårev and other Fox $ 230 $ 90 $ Mink Ferret 50 6) horses in. Horses that used or to be used in traveling-and galoppsport horses that used or to be used in traveling-and galoppsport, are listed with the assumed value. Horses of their own under 1 year oppal should normally be set to at least us $ 17, 000. This value is incremented for each year up to 3 years. Horses that have reached this age in 2009, is valued at at least $ 40,000. Is the horse insured and 15 per cent of the insurance sum exceeds the rates front, added 15 percent of the insurance sum to the reason. The value of such horses owned outside business activity, cannot be set down before it is likely that the horse has a lower value. 
II. Other purchased horses are valued for sale value. 
III. Horses of the own oppal and purchased horses for use in business (except horses under the Roman numeral I) are determined to manufacturing value by own oppal.
Rates for own oppal: Fjording Dølahest Horses until 1 year $ 1 200 $ 1 700 Horses up to 2 years $ 3 100 $ 4 300 Horses up to 3 years $ 4 800 $ 6 700 Horses over 3 years $ 6 $ 100 value of 8 400 adults horses under the Roman numeral III will remain unchanged until the realization. 
7) Other animal Formuessatsene for reindeer is determined by the provisions of the Tax Act § 4-11, third paragraph. The rates have no significance for the employment income, jf. tax law section 8-1, the first paragraph, letter a.

Reindeer over 1 year $ 720 under the Reindeer 1 year (last year's calves) $ 360 Bifolk (No cube) $ 250 Rabbits $ 30 b. Grain Manufacturing value in us $ per kg: 1.10 $ Mathvete $ Fôrhvete $ Fôrrug Matrug 1.00 1.10 $ 1.00 Rughvete $ 1.00 Build $ 0.95 Oats $ 0.85 Oilseeds $ 2.20 Peas $ 1.35 c. Potatoes Manufacturing value us $ per kg : food potatoes $ 0.90 Factory potatoes $ 0.55 d. Crop inventory to oppfôring on its livestock Manufacturing value per kg: high $ 0.80 straw, untreated $ 0.30 straw, ammoniakkbehandlet $ 0.55 rutabaga $ 0.12 $ Byggrøpp Grassilo $ Havregrøpp 0.20 1.10 $ 1.10 Manufacturing value of other funds is set to feed us $ 1.10 per feed unit (5.). 
e. stock of forest work (not supplied) Manufacturing value is set to the cost of logging, driving etc. The value of the own work shall not be included. 
f. Other inventories for sale Sales products are valued at about 40 percent of the net sales value.
Plants at nurseries in friland is valued at 20 percent of the net sales value by wholesale. 
g. farmed fish, shells, etc.
Because of the risk of illness, injury, scrap etc. the value of farmed fish and shellfish to 65 percent of manufacturing value. In the manufacturing value are included the costs of purchase of FRY/smolt/juveniles, to feed and to rented work force.
Inventory of mussels and the like standing in the sea, is valued.

section 3-2. Inntektssatser section 3-2-1. Guiding the production quantities when reliable tasks do not exist, cf. tax law § 8-1 a) Milk per årsgeit 300 kg b) Wool per adult sheep 3.5 kg c) Wool per lamb 1.5 kg d) Eggs per hen 14 kg e) honey per cube 30 kg section 3-2-2. Prices per kilo/liter on products issued to household and føderåd a) Potatoes $ 2 b) Milk $ 3 c) Ox $ 38 d) Heifer $ 34 e) Ku $ 33 f) Calf $ 41 g) Lamb $ 43 h) Sheep $ 20 in Goat Goat Goat)/$ 25 Goat $ 15 j) Swine Slaughter pig $ 21 Cops $ 16 k) Reindeer $ 77 l) Poultry Hens , price per unit $ 4 Turkey, per kg $ 15 And, per kg $ 25 chicken, per kg $ 10 m) Wool $ 35 n) Honey $ 40 o) Egg $ 11 section 3-2-3. Norms for valuation of issued goods lier to the own use a) the value of the issued milk per household member: $ 480 per year.

For people over 70 years is reduced the rate of milk by half.

b) value of the issued potatoes per hustandsmedlem: £ 140 per year.

For children under 10 years and for people over 70 years old, the rate decreases for potatoes by half.

c) the value of the issued fish per household member: $ 1 200 per year.

For children under 10 years and people over 70 years old, the rate will be reduced by half.

d) value of issued reindeer meat is set to $ 2 100 per household member.

For children under 10 years and people over 70, the rate will be reduced by half.

section 3-2-4. Gross rental value of the plight of housing on farms Rent values are calculated for the following stencil values:: Usage area Rent value Over 100 m ² $ 24 000 60-100 m ² £ 18,000 Under 60 m ² £ 12 000 Usage area is the area of the House that is furnished to boformål. It includes the closet, times, porch etc.., and furnished rooms in the basement and loft (for example, laundry room, living room, bedroom etc..). It is the only area within a ceiling on min. counts 1.90 m with it is of no importance if only parts of the accommodation actually used.
Is not hot-/dusjrom or wc, the value is reduced by 25%. The same reduction applies if the distance to the municipality administration is over 15 km are met both criteria, is the reduction overall 40%.
If the kåryter and the plight of receiver with live right live together (not in each apartment), considered the accommodation as "the plight of housing", and the rental value is taxable for the plight of the recipient. Rental value is calculated by stencil values, but is reduced by 40%. Kåryter deduction for 60% of the costs related to the accommodation.

section 3-2-5. Advantage at the net equation of own exploited when the hunting rights as it counts with a hunting rights itself has taken advantage of this, the net benefit per animals felled by the equation is set equal to the rates which are reproduced below: Elgku $ Elgokse $ Elgkalv 4 300 5 500 Kr 2 100 reindeer (adult) $ 1 200 Deer (adult) $ 2 100 section 3-2-6. Value of issued fuel from forest extraction of wood from forest to private use and conditions performance revenue with $ 1 350 per embrace.

section 3-2-7. The value of the stall space and issued to the horses used as forage outside of agriculture and forestry value of stall space and issued fodder for horses used in trotting or otherwise outside of agriculture and forestry, to us $ 13 500 for adults traveling-and galopphester. For the hobby horses out of trav-and galoppsport, the outlet to the $ 9 500 and for the ponnyer to $ 6 200. The rates decrease discretionary for foals and young horses.

section 3-2-8. Definition of "three normal" in the Finance Ministry Regulation to the tax law § 10-42-3 "on the transfer of shielding between businesses" Three normal cf. § 10-42-3 a make up in that context 750 day's work or working hours 5 625.

section 3-3. Fradragssatser section 3-3-1. Costs to the cost in connection with the farm tourism, green care and catering Run farm tourism, green care or catering as business, and activities include dining, it may, as an alternative to the deduction of the documented costs, be given the allowance for cost of the corresponding rates in section 1-2-17 with an addition of 30 percent.

§ 3-3-2. Costs to the cost etc. for not posting obliged Not obliged lott fishermen left the posting-takers who do not take part in the common diet on board, be given credit for documented costs to the cost and (in addition) for "small expenses" (the costs of telephone, newspaper, etc.) with us $ 60 per day.
For hjemmefiskere (overnight at home) that does not can document kostutgifter, the deduction must be determined by discretion. As a guide for the skjønnet can be used a rate of £ 78 a day.

§ 3-3-3. Costs of gross equation of own utilized costs to hunting rights gun, ammunition, etc., can only be brought to the deduction with up to us $ 2 200.

§ 3-3-4. Deductions for feed costs to the Sheepdog in the sheep-and of the reindeer herding industry If higher costs cannot be documented with an insert, it can alternatively be used a total deduction for the costs of feed at $ 1 800.0-for every business person (by the sharing of business income between spouses is considered the spouses in this context as one trader).
For paid Shepherd Dog hold are included costs in the smallest allowance.

§ 3-3-5. Deductions for more costs to the cost in the reindeer herding industry If higher costs cannot be documented with vouchers, the reindeer owners that need to stay outside of their home or secondary residence, admitted the deduction for more costs to the cost at a rate equivalent to the rate of kostbesparelse in the home. The rate for 2009 is $ 76.0-per day.
It must have been that stay will be made necessary in connection with reindeer herding.

Appendix 1. Regulations for traveling abroad for State/per diem rates with effect for the tax year 2009 continent/country/city Kostsatser in the period 1.1-28.2 Kostsatser from 1. March New kostsats from 1. July Africa: Algeria Angola Benin 700 610 700 580 390 490 800 1 300 Botswana Egypt 380 500 Côte d'Ivoire Ethiopia Gabon 690 850 300 450 700 800 Gambia Ghana Guinea 320 370 420 450 440 600 Cameroon 490 490 480 510 Kenya Lesotho Liberia Libya 400 400 480 320 430 720 420 Madagascar Malawi Mali 400 670 370 450 550 700 350 350 450 470 Mauritius Morocco Mozambique Namibia Nigeria 470 480 330 350 420 830 1 100 Senegal 560
Seychelles Sudan 450 710 680 600 650 Swaziland South Africa 530 410 500 320 340 410-550 410 Republic of Cape Town

500 Johannesburg 410 500 Tanzania Togo Tunisia 380 400 380 400 650 650 Uganda Zambia Zimbabwe 390 610 480 450 530 580 acreages 540 540 America: Antigua and Barbuda Argentina Bahamas 850 850 430 480 450 510 Barbados Bermuda 600 650 (Br) 570 590 200 310 Bolivia Brazil Canada Chile 560 450 620 750 650 650 400 400 560 670 Colombia Costa Rica Cuba Dominican Republic 530 600 440 500 Dominica Grenada Equador 450 400 430 420 470
620 Guatemala Guyana Haiti 360 410 410 400 420 620 Jamaica Mexico Netherlands Antilles 410 450 860 950 360 390 410 460 Nicaragua Panama Paraguay Peru 450 590 220 230 400 400 410 410 Puerto Rico St. Kitts-Nevis St. Lucia St. 690 750 750 810 Vincent Suriname Trinidad and Tobago 570 630 710 770 300 360 340 540 600 650 Uruguay United States New York Washington, D.C. Venezuela 840 1 070 1 0000 1 190 480 900 acreages 510 550

Asia: Afghanistan Armenia Azerbaijan 470 880 670 310 380 Bahrain Bangladesh 550 600 600 750 320 380 360 420 Brunei Darussalam Burma (Myanmar) Republic of the Philippines 1 050 1 050 500 590 United Arab Emirates 770 650 440 500 500 380 Georgia India Mumbai (Bombay) 740 500 650 880 300 360 Indonesia Iran Israel 820 970 Palestinian areas Japan Osaka 560 620 920 950 1 050 1 050 1 160 1 160 900 960 Tokyo Jordan Cambodia Kazakhstan 800 880 630 800

China 600 670 Hong Kong Shanghai 550 530 710 930 750 850 Kuwait Laos Lebanon Cyprus 750 780 360 510 600 710 900 870 Malaysia Maldives Mongolia Nepal 500 600 300 320 400 460 570 720 Oman Qatar Saudi Arabia 390 400 Islamic Republic of Pakistan 670 920 480 820 800 960 Singapore Sri Lanka Syria 320 400 590 700 South Korea 560 630 Seoul 850 850 850 850 Taiwan Thailand Turkey 680 770 760 600 Istanbul Viet Nam Yemen 260 620 800 890 410 670 East Timor
400 540 acreages 600 650 Australia/Oceania: Australia Cook Islands Fiji 800 650 450 440 400 580 470 530 New Zealand Papua-New Guinea 400 350 acreages 630 530 Europe: Albania 550 650 760 880 740 850 Brussels Belgium Bosnia and Herzegovina Bulgaria Denmark 400 470 630 700 760 950 390 650 Copenhagen Estonia Finland France 450 680 670 750 680 750 Paris Greece 730 890 630 770 790 940 Belarus Ireland Iceland Italy 830 990 830 660 700 680 710

Florence Milan Rome 680 750 850 900 Venice 320 820 870 850 980 650 750 Kosovo Latvia Liechtenstein Croatia 610 750 880 980 Lithuania Luxembourg Macedonia 430 520 770 850 440 520 510 500 300 550 Malta Moldova Monaco Montenegro Netherlands 650 760 370 470 Amsterdam The Hague 640 720 720 850 680 800 550 500 Poland Portugal Romania Russia 490 400 590 830 630 700 1050 1 050 740 700 Moscow St. Petersburg 300 500 540 680 Serbia Slovakia

Slovenia Spain Barcelona 550 640 690 800 860 900 Madrid United Kingdom London 970 880 970 1 050 730 660 650 780 Zürich Switzerland Geneva 690 850 700 830 650 790 Sweden Czech Republic Germany 580 700 730 800 670 600 600 550 Ukraine Hungary Austria Vienna 670 770 720 820 For the following areas/countries in Europe are determined administratively these rates: Andorra : as for Spain: Denmark Faroe Islands as for Gibraltar: as for United Kingdom Greenland: as for Denmark Guernsey (incl. Alderney and Sark): as for United Kingdom Jersey: as for the Canary Islands United Kingdom: as for Spain: Portugal Madeira as for Man: as for the United Kingdom Northern Ireland: as for United Kingdom San Marino: as for Italy Vatican City: as for Rome the Åland Islands: as for Finland.

Appendix 2. Misc. rates the State's special deal for per diem (innenlandsreiser), the current for 2009: Jan. 1.-01.03 28.02.2009.-31.12.2009 per diem for day trips of more than 15 km: For travel up to 5 hours: $ 140.0-$ 150.0 (legitimate)-For travel from 5 hours up to 9 hours: kr-140.0.
$ 170.0-For travel from 9 hours up to 12 hours: $-200.0.
$ 260.0-For travel over 12 hours: kr-320.0.
$ 425.0-per diem, accommodation for travelling at more than 15 km: For travel from and with 12 hours: kr-460.0.
$ 560.0 rates for use of own car after the State's preferential agreement, the current for 2009: For up to 9000 km in calendar year: $ 3.50 per km Over 9000 km in calendar year: $ 2.90 per km For workers with work place in Tromsø: $ 0.05 per km in addition to the rates above.

For driving on forest-and fixed roads is provided in addition to mileage an addition of $ 0.80 per km when it is needed with the fans to bring with the equipment and materials which, because of their weight and nature is not natural to put in the luggage room or on the roof rack, in addition to mileage an addition of $ 0.60 per km When it in the car be taken with workers on a mission , is given in addition to mileage an addition per employee of $ 0.75 per km.

  Rates for mileage when using other means of funding the State's own after special agreement, the current for 2009: motorcycle of 125 cc: $ 2.80 per km Moped and motorcycle up to and including 125 cc: $ 1.55 per km snowmobile: $ 6.60 per km boat with engine starting with 50 HP: $ 6.50 per km boat with engine up to 50 HP: $ 3.50 per km El-car us $ 4.00 per km Other means of funding : us $ 1.50 per km