Regulation on Assessment of wealth, income and deduction items for use in the assessment for the 2007 tax year


Date FOR-2007-12-13-1531


Affairs Ministry


Published in 2007 Booklet 13


Effective Income Year 2007

Edited


Changes


For
Norway

Legal

LOV-1980-06-13-24-§7-1, FOR-1982-01-22-1998

Promulgated
21.12.2007 kl. 15.45

Short Title
Regulations on valuation rules, the 2007

Chapter Overview:

Chapter 1. General part (real estate, wage earners, private matters, etc.) (§§ 1-1-1 - 03/01/40)
Chapter 2. The business (§§ 2-1- 1 - 2-3-7)
Chapter 3. Special valuation rules and rates for primary industries (§§ 3-1-1 - 3-3-3)
Appendix 1. Tariff for traveling abroad for the account / the rates for night shift allowance and subsistence allowance with effect from the financial year 2007
Appendix 2. Div. betting

Adopted by the Directorate of Taxes 13 December 2007 pursuant to Act 13 June 1980 No.. 24 on Tax Assessment Administration (Tax Administration Act) § 7-1 and administrative decisions on 22 January 1982 No.. 1998.

Chapter 1. General part (real estate, wage earners, private matters, etc.)

§ 1-1. Wealth Investing

Unless otherwise provided in the individual sections below or valuation rules otherwise, the capital objects' valued at market value on 1 January of the year following the tax year, cf. Taxation § 4-1.

§ 1-1-1. Housing and holiday properties Unless otherwise stated in the rules below, the tax values ​​for residential and recreational properties (including in housing company) for the fiscal year 2007 increased by 10 percent compared to fiscal year 2006.
Has a residential or recreational property increased in value from January 1, 2007 due. improvements etc., may tax value still raised above this rate. The same applies if upgrading etc. is made earlier without being taken into account due. missing or incomplete information to the tax authorities.
Located tax value of certain properties significantly over tariff levels for comparable properties elsewhere in the municipality, the supplement can be reduced or eliminated.
Reaction of a property in itself provides no basis for changing the tax value. The above provisions even though it is stipulated amended property tax rates in the municipality.
On initial evaluation of newly built properties the tax value is neither exceed 30 percent of the property's purchase price including reason, or 30 percent of the property's market value.
Established equation values ​​that exceed 30 percent of the market value shall be reduced if the taxpayer has documented market value. Tax value shall in such cases be set to a maximum of 30 percent of documented market.
Determination of assessed value for land and other real estate than residential and recreational property owned outside business, follow the rules in § 2-1-1.

§ 1-1-2. Private cars, private motorcycles and private snowmobiles Private cars / motorcycles / snowmobiles valued on the basis of hovedimportørs list price by registering as new:

Registration as new

2007
75 percent

2006
65 percent

2005
55 percent

2004
45 percent

2003
40 percent

2002
30 percent

2001
20 percent

1992 tom 2000
15 percent

1978 tom 1991
1 000

Year 1977 or older are considered vintage vehicles and stated at estimated realizable value.
Have vehicle for special reasons been specifically down in value, the value may be lower than that implied by the scale above.

§ 1-1-3. Caravans Caravans are valued on the basis of the caravan as new after the scale in § 1-1-2.

§ 1-1-4. Yachts Boat with estimated sales value (including motor and fixed equipment) at $ 50,000 or higher are considered pleasure craft. Sales value may initially set at 75 percent of the sum insured. If the boat is not insured, the value to estimated realizable value.

§ 1-1-5. Furniture and other movables that do not provide income household goods and other personal property (excluding motor vehicles, caravans and pleasure craft, subject to the provisions above) can usually be valued in relation to the sum insured as follows:
By the first £ 1 million set tax value to 10 percent = £ 100,000
By the next £ 400,000 set the tax value of 20 per cent = £ 80,000
By the excess is considered 40 percent.
If the sum insured is not known, for example by collective home insurance, or when furniture and other belongings are not insured, you assumed replacement value wood instead of the lump-sum calculation above.
Boat, except pleasure craft as referred to in § 1-1-4,
not insured, or
who is insured separately (ie not part of a regular home contents or property insurance)

Held outside valuation calculation above. Is the boat insured separately, it can usually be valued at 75 percent of the sum insured. If the boat is not insured, the value to estimated realizable value.
Capital falls under § 1-1-5, is only taxable on the portion of the total value in excess of NOK 100 000.

§ 1-2. Income Investing

Taxable surpluses on expense allowances to employees

§ 1-2-1. Board Savings If the employee during commute stay free board or get cost covered by invoice, valued cost savings of £ 71 per day. Is the employee's cost covered by receipts or by administrative catering on a business trip, it should not be done as well for cost savings. Where the rates under § 1-2-2 and § 1-2-3 is used, it should not be done as well for savings, then this is taken into account in the rates.

§ 1-2-2. Remuneration for board and lodging incurred when / stay with accommodation - domestically When remuneration for meals on business trips with overnight or stay outside the home is paid up:
£ 460 per day for taxpayers who have stayed in hotels, etc., And taxpayer in Additionally even pay breakfast
£ 261 per day for taxpayers who have lived on pension etc. where they can not care for any food himself, nor breakfast and supper or
£ 169 per day for other taxpayers living in bedsit / barracks with cooking facilities (private accommodation)
may subject to the reservations set out below, be assumed that the fee has not given any profit. The assumption is that the taxpayer must cover the real costs to cost even without subsidies, etc. from employer or another employer. Petty expenses and addition for savings is included in all rates above.
Remuneration for the two highest rates are considered only elapsed fully if the taxpayer can justify having lived in hotels or guest houses. In case of identification used lowest rate.
If it is proven that it is not responsible and / or appropriate - including in relation to standards of hygiene etc. - To prepare breakfast or supper of the residence, can pension rate used.
If the allowance is paid at higher rates than those mentioned above, merutbetalingen be taxable unless full cost documentation submitted.
Have employee free room and board (administrative catering) on ​​business trips with overnight and in addition receive allowances paid to cover expenses such, considered up to NOK 40 per day of remuneration is not to provide profits.
Overnight paid for business travel in accordance with rates and identification requirements in state special agreement shall be deemed not to have given taxable profits.
The present achievement credentials must be in accordance with the Tax Directorate's Regulations on 22 November 1999 no. 1160 § 6-13 about identification requirements regarding deductions for costs incurred and lodging away from home.

§ 1-2-3. Remuneration for board and lodging incurred when / stays away from home with accommodation - abroad paid subsistence allowance for business travel with overnight or stays away from home can be approved as elapsed until the rates for government foreign regulations for the country, when the taxpayer through travel expense legitimizes that he has stayed in hotels .
Can the taxpayer did not justify having lived in hotels or guest houses, posted the lowest rate under § 1-2-2 basis.
Overnight paid in accordance with rates and identification requirements in governmental regulations (special agreement) for business travel is not considered to have given taxable profits.
The rates for night shift allowance and subsistence allowance is reduced by 25 percent as of 29 days by continuous stays in one place.
Have employee free room and board (administrative catering) on ​​business trips with overnight and in addition receive allowances paid to cover expenses such, considered until NOK 60 per day of remuneration is not to provide profits.
See Appendix 1 showing rates for subsistence allowance and overnight supplement for government officials business trips abroad.

§ 1-2-4. Board on business trips without overnight For compensatory allowance for government rates or lower rates on business trips not involving overnight stay, this is considered not to provide taxable income. Board remuneration must be paid in accordance with the other conditions stated in the agreement concerning travel domestically at the government's expense.
Exceeds the allowance government rates, will merutbetalingen constitute a taxable profit unless full cost documentation submitted.
See Appendix 2 for conditions and rates.


§ 1-2-5. Long haul drivers - cost when driving abroad Is a subsistence allowance for truck drivers for driving abroad paid up to £ 300 per day, it can normally be assumed that the fee has not given profit. The rate includes petty expenses.

§ 1-2-6. Taxation on profit on mileage allowance paid by kilometer rates for the use of private car etc. Car allowance for government rates is tax, cf. Regulation 19 November 1999 no. 1158 § 5-15-8.
Car allowance exceeding government rates will provide a taxable income.
By surplus calculation the allowance will be compared with the following rates:
For the first 9000 km fiscal year: £ 3.00 pr. km (NOK 3.05 pr. km)
Over 9000 km: 2.40 pr. km (2.45 pr. km)
(Figures in parentheses refer to employees working in Tromso.)
The requirements for identification in regulation on 14 October 1976. 9830 to the Tax Payment Act § 3 sixth paragraph, for exemption from withholding , apply correspondingly here.
If a taxpayer has received well by government rates for passengers, increased rates above NOK 0.50 per km per passenger. When the taxpayer has received special addition for driving on forest and construction roads, increased deduction rate to $ 0.70 per kilometer. Received remuneration to bring supplies and equipment because of weight and / or nature of the way is not natural to place in the trunk or on the roof rack increases the deduction rates to $ 0.50 per km (eg. Trailer).
A taxpayer who run at least 6 000 km in service annually, may require to be looked after accounting. Same equation manner must be retained for the same car, including for the sake of depreciation and the tax treatment by sales. unless it carried withdrawal taxation.
Deficits on allowances for use of the car may be authorized to deduct work vehicle which are assessed by accounting. By private vehicle use in the profession (under 6000 km), the difference arising when allowance is a smaller amount than a deduction calculated at a rate of $ 3.00 per km for work (work in Tromso £ 3.05), also be deducted.
When it gets paid for job execution by motorboat under 50 hp, it will by profit calculation in general could be used a tax rate of $ 3.10 per km. Using motor boat with engine from the 50 HP, can be used a tax rate of $ 6.00 per km. By use of snowmobiles, can be used a tax rate of $ 6.10 per km. Using moped or light motorcycle may be used a tax rate of $ 1.35 per km. Using heavy motorcycles can be used a tax rate of $ 2.45 per km.
See Appendix 2 for betting using their own car fixed by the state special agreement.

§ 1-2-7. Remuneration using own bike in the profession remuneration is not considered to provide taxable profit when the payment is within the rates in the state special agreement. The rate is £ 1.00 per km.

§ 1-2-8. Dirt supplement - tax exempt By equation considered 1/3 of dirt charge as tax free, but generally not more than NOK 1 700.

§ 1-2-9. Equipment Remuneration for sports judges Equipment Remuneration for sports judges in team sports where necessary with special equipment, such as. shoes, costume, protection, etc., with up to £ 220 per mission, is not considered to provide taxable income. The condition is that total equipment allowance from the same principal not exceeding $ 2,200 per year. It is also a prerequisite that the judge actually costs for such equipment and that such costs are not covered otherwise.
Equipment remuneration may be paid in addition to the amount that can be paid tax free by the Taxation Act. § 5-15 (1) letter i, cf. Regulation 30 December 1983 no. 1974 concerning limitation of the wage obligation § 1.

§ 2.1.10. Implement and tools mv. By equation it can be assumed that the remuneration of NOK 25.00 per hour as forestry workers receive to cover the cost of hold chainsaw and other gear (depreciation, maintenance and operating costs), does not provide taxable income.

Valuation of benefits

§ 2.1.15. Special rules for determining benefit of private use of an employer's car in special cases where the list price clearly disproportionate to the benefit of the private use, the benefit is determined by judgment, cf. Regulation 19 November 1999 no. 1158 § 5-13-5 second paragraph.
Assuming that the conditions for applying said exemption are met by standard benefit (cf. Taxation § 5-13 and regulations of 19 November 1999 no. 1158 § 5-13) based on list price is too high, and that the company car scheme lasts all year, the discretionary benefit is set at a minimum £ 42,000.

If the standard advantage based on list price is too low, it is possible by determining the benefit utilizing an auxiliary size multiplied by the / the relevant percentage (s) by the default rule (cfr. § 5-13 Taxation and Regulation 19 November 1999 No. . 1158 § 5-13). In determining the benefit can normally use market value as using size.
By private use of an employer's car that falls outside the standard rules acc. Regulations of 19 November 1999 no. 1158 § 5-13-1 second paragraph, calculated the benefit at a rate of $ 2.85 per km. This rate is used both for commuting and for other private drive except for work trips and visits exceeding 4000 km. Exceeds commuting / visiting travels 4000 km in total in the fiscal year, used a rate of $ 1.40 per km for excess mileage with such driving.

§ 2.1.16. Benefit from the acquisition of used computer equipment in working conditions favor the acquisition of computer equipment with employment is the difference between the market value and the compensation the employee paid for computer equipment. Can not get value specifically detected, the following market value basis:

Equipment that is less than 1 year old:
100 percent of the original cost

Equipment between 1 and 2 years old:
60 percent of the original cost

Equipment between 2 and 3 years old:
30 percent of the original cost

Equipment 3 years or older:
£ 1000 (including VAT)

With original cost means the employer's actual acquisition costs including VAT and less any discounts.

§ 1-2-17. Advantage of room and board when the benefit is determined by the tariff After Taxation § 5-12 third paragraph is calculated to the value set for the calculation of withholding tax payment law § 6 no. 2
Pursuant to the Tax Payment Act § 6 No. . 2, ref. § 2-1 in regulation on 21 June 1993 no. 546, the Tax Directorate message 6/2006 established the following rates for board and lodging:

Freely stay (room and board)
£ 99 per day

Free board (all meals)
£ 71 per day

Free board (two meals)
£ 55 per day

Free board (one meal)
£ 37 per day

Residential lodging (private or shared room)
£ 28 per day

It will be counted only the number of days during which the employee actually receives such benefits.

Valuation of special payments

§ 1-2-20. Collective Wage fuel subsidies to priests Subsidies for fuel and power in a vicarage is not considered to provide taxable profit when payment is in accordance with the rules on expense reimbursement established by the Ministry of Culture.
Prest Housing Arctic Circle:
exceed expenses for lighting and fuel £ 18,397 per year, the state pays 75% of the excess spending.
Prest Housing south of the Arctic Circle:
exceed expenses for lighting and fuel £ 34,397 per year, the state pays 75% of the excess spending.

§ 2.1.21. Gratuity Gratuity for serving staff (except percent salaried serving staff), taxi drivers etc. be discretionary to 3 percent of reported wages when this is not included in the tax return or specified with a smaller amount.

Return of capital

§ 2.1.30. Receivables Return on assets is determined based on the receivable art yet not below 4.5 percent when the missing data from the taxpayer.

§ 1-3. Deduction rates

Allowance for additional costs in the absence of home

§ 1-3-1. Deduction for lodging during stays in barrack / caravan Lives taxpayer during periods of work outside the home in a separate barrack / caravan, which is not considered as operating fixed allowance to £ 45 per day.

§ 1-3-2. Deducting cost by staying in bedsit / barracks / caravan The rate is set from the first day to:

-
£ 169 per day.

§ 1-3-3. Costs incurred by pension stay ol Taxpayers who have stayed in hostel / boarding house etc., where they have no opportunity to prepare breakfast or supper, deduction for costs incurred to $ 261 per day counted from the first day.

§ 1-3-4. Costs incurred on business travel / stays away from home lasting one day or more - hotel stay Deduction Rate for breadwinners and single set at NOK 460 per day. When the cost of breakfast is included in the room rate or these costs are reimbursed according to invoice, inserted deduction rate to £ 385.
On business trips abroad allowed as deductions cost at rates corresponding to the remuneration paid for that country after state agreement concerning travel in abroad.
Can not taxpayer you have stayed in hotels, allowed as deductions for pension rate in § 1-3-3 or bedsits / portacabins in § 1-3-2.


§ 1-3-5. Deduction for cost of visits to the taxpayer who have free board at the work Extra expenses for board when travel between place of work placement and home not entail an overnight stay but lasts for 6 hours or more, and the cost is not covered by employer, set at NOK 75. The can claim a deduction for higher costs if these documented.

§ 1-3-6. Extra expenses for one meal for taxpayers who daily travel between home and workplace For taxpayers who travel daily between home and work, but which has so long absence that they must eat one meal extra day outside the home, set allowance to £ 75 per day. Such deduction shall usually only accorded to taxpayers who actually buy food and have a continuous absence from home for 12 hours or more. For wage earners included deduction allowance.

§ 1-3-7. Deductions for petty expenses Taxpayers who for reasons of work must live away from home, and that either require a deduction for expenses at cost or completely or partially free board or right as well, granted in addition deductions for "petty expenses" (cost of telephone, newspaper, etc.) NOK 40 per day.

§ 1-3-8. Long haul drivers - deduction for costs incurred abroad For truck drivers on trips abroad put additional costs NOK 300 per day. The rate includes petty expenses.

§ 1-3-9. Calculating the number of days of absence deductions above are calculated based on the following days of absence:

Without Saturdays
280 days

Fri every other Saturday
255 days

Free every Saturday
240 days

It is understood repatriation each week. If this is not the case, the number of absence days increased.

Traveling between home and place of work

§ 1-3-10. Deduction for daily travel between home and place of work (work) and commuters home visits for total traveling distance in the year up to 35,000 km, set deduction of NOK 1.40 per km.
For total traveling distance of 35,000 km set deduction of NOK 0.70 per kilometer.

Various labor costs etc.

Below deduction rates for the use of workers who have costs that exceed the minimum standard deduction. If the cost does not exceed the basic allowance, the minimum deduction used.

§ 3.1.20. Deduction rates for private cars and other means of transportation used something in business / profession For car that is like a work vehicle, deduction for use in the profession to $ 3.00 per km (work in Tromso £ 3.05).
For other means of transportation are deductible according to the rates in § 1-2-6, penultimate paragraph.

§ 3.1.21. Deduction Rate for gear and tools hold construction workers when construction workers themselves must keep tools in their work without special remuneration, set allowance for hand tools to £ 2200 per year.

§ 1-3-22. Deduction for uniform charges for taxi drivers deductions for uniforms for taxi drivers approved by the equation to $ 2200 per year.

§ 1-3-23. Deduction for literature When the conditions for deduction are met, are deductible literature up to NOK 1,500 per year without further specification.

§ 3.1.24. Special allowance rates for journalists etc. Costs for books, magazines, newspapers etc. for journalists, etc. accepted without specification reduced by up to £ 1,500 in the tax year. Costs of international press card approved by NOK 250. When the cost of travel in the profession can not be demonstrated, given less discretion to $ 2200 per year total for traveling by car and public transport.

§ 3.1.25. Deduction Rate using own home for a meeting / training activities Upon the holding of meeting / courses in the home as part of gainful employment, allowance is NOK 6 per participant per meeting to cover the costs of electricity, heating, cleaning, wear ol || |
§ 3.1.26. The standard deduction for an accommodation in commercial activities (home office etc.) Utilizes owner at least half of the property occupied dwellings counted by rental value, given the standard deduction to $ 1,500 for the costs related to the portion of the property used in the owner's commercial activities.
Instead of the standard deduction the owner can claim a deduction for acquisition costs part of the residence.
For wage earners included costs allowance.

Other expenses

§ 1-3-30. Deduction for doctoral noon If higher amount can not be documented, allowance is made for the cost of dinner for opponents, coaches, etc. up to NOK 17 600, up to £ 880 per meal. Deductions are not provided for dining by family and friends.


§ 3.1.40. Deduction Rate for child minders Whoever fits other people's children in their own homes, including driver child day as a business in your own home, you can replace a deduction for expenses, claim the standard deduction. The standard deduction shall be 50 percent of the payment for child care, but not more than £ 950 per month for each child to cover the costs of diet, charge for washing, heating, etc.. If a taxpayer has chosen the standard deduction, the choice is binding for the next 5 fiscal if conditions do not change significantly.

Chapter 2. The business

§ 2-1. Wealth Investing

Unless otherwise specified below or in valuation rules otherwise, the capital objects' valued at market value on 1 January of the year following the tax year, cf. Taxation § 4-1.

§ 2-1-1. Real estate This includes commercial properties, agricultural estates, hotels, losji- and catering building, industrial, office and warehouse buildings, empty spaces, etc..
For such properties shall be made a general increase in the tax values ​​per 1 January 2008 by 10 percent.
For individual properties soared in value from January 1, 2007 due. improvements etc., may tax value is raised above this rate. The same applies if upgrading etc. made in previous years without being taken into consideration due. missing or incomplete information to the tax authorities.
For individual properties that have tax value significantly above the level of fares for comparable properties in the municipality, will supplement the tax value can be reduced or eliminated.
Reaction of a property in itself provides no basis for changing the tax value. The guidelines above apply even if it is determined changed property tax rates in the municipality.
On initial evaluation of real estate, the tax value is neither exceed 80 percent of the property's purchase price (for new construction including reason) or 80 percent of the property's market value.
Previously scheduled tax levels that exceed 80 percent of the market value shall be reduced if the taxpayer has documented market value. Tax value shall in such cases be set to a maximum of 80 percent of documented market.
To calculate the capital value of property rights (fixing, hunting, fishing rights, etc.), Capitalized gross rental value to net capitalization factor. The factor for 2007 is set at 10

§ 2-1-2. Fixtures capital value of operating assets is added to the equation, and the statistics written down value at the end of the fiscal year. Is balance negative, put the capital value of £ 0 Excess funds value reduced if the taxpayer proves that the total actual value of the assets is lower than the written down value.
Fixed Equipment shall fortune compared with the building (asset). This also applies to the part of the permanent equipment in the balance group d. Typically shall not value the balance group d is reduced by capital calculation. Such reduction shall only be undertaken if there is evidence that total sales value of the assets in the balance group d, excluding the fixed technical equipment, is lower than the group's value balance.

§ 2-1-3. Purchased inventories Purchased inventories are valued at their acquisition cost, ref. Taxation § 14-5 second paragraph letter a.

§ 2-1-4. Timed rights Depreciable time-limited rights should be valued at tax written down value.

§ 2-1-5. Valuation of fishing vessels, drilling vessels, etc.. a) Ship - with known cost
valuation rules apply to all types of vessels, drilling vessels, accommodation rigs, fishing vessels, tugs, etc. (Cfr. Ot.prp.nr.1 (1997-1998) Section 6.4)
newly built ship shall in delivery year (Year 1) valued at 85 percent of cost any time of year they delivered. From year 2 to year 15, the remaining asset value annually reduced by 15 percent. Rounded without decimals, the wealth value constitute a percentage of the cost as new:
of delivery:

Year 1
85 percent of cost

Year 2
72 percent of cost

Year 3
61 percent of cost

Year 4
52 percent of cost

Year 5
44 percent of cost

Year 6
37 percent of cost

Year 7
31 percent of cost

Year 8
26 percent of cost

Year 9
22 percent of cost

Year 10
19 percent of cost

Year 11
16 percent of cost

Year 12
14 percent of cost

Year 13
12 percent of cost

Year 14
10 percent of cost

Year 15
10 percent of cost


Ship delivered in 1992 or earlier, valued at 10 percent of cost. If due to special market conditions, etc. is proved that the sales value of a ship will be lower than the estimated capital value, the sales value is used, cf. Taxation § 4-1 first paragraph. "Sales value 'means the value without adjustment up or down on the part charters / concessions.
Although a ship changes owner, the ship cost price as a new basis for calculation.
B) Ship - with unknown cost
When ships where it is not possible to determine the construction price, it can be based on 85 percent of the buyer's cost. It then 15 percent annual decrease in the remaining asset value until the ship reaches the age of 15 years from it was completed. The residual value is left on that property value.
If due to special market conditions, etc. is proved that the sales value of a ship will be lower than the estimated capital value, the sales value is used, cf. Taxation § 4-1 first paragraph. "Sales value 'means the value without adjustment up or down on the part charters / concessions.
C) Improvements
Substantial improvements should be considered separately and valued separately. Improvements over 20 percent of the ship's cost as new or used, be regarded as significant. Such improvements should be valued at 85 per cent in year 1 with an annual reduction of 15 percent of the remaining value in 15 years. The value can not be lower than 10 percent of the expenditure cost. A significant additions will be treated accordingly the acquisition of new vessels, ref. § 2-1- 5a.
Capital value of the "original" ship must be reduced by any proportional value of the device taken in connection with rebuilding .
Improvements at below 20 percent of the ship's cost will not be subject to specific valuation. Such minor improvements will thus not affect the fortune determination. Improvements spread over several years will be seen in context by using 20-percent threshold.
D) Contracts
Newbuilding contracts for ships should be valued at 85 percent of the contract price.

(§ 2-2 Income Investing)

§ 2-3. Deduction rates

Accounting Mandatory taxpayers deduction for actual costs, evidenced by vouchers, unless otherwise provided below.

§ 2-3-1. Deductions for petty expenses Occupational stay outside the home In addition to the documented costs incurred can be claimed for expenses such as taxpayer stays away from home due. travel in business, to $ 40 per day.

§ 2-3-2. Expenses for board and lodging for employees (where these are not fixed by tariff) rates listed in § 1-2-17 "Advantage and board when the benefit is determined by the tariff."

§ 2-3-3. Salaries for homemakers children while attending school Normal kits for work performed by children:

1.1.-03.31.2007 1.4.-31.12.2007


Age
hourly rate
hourly rate

17 years
£ 87
£ 91

16 years
£ 84
£ 88

15 years
£ 73
£ 76

14 years
£ 64
£ 67

13 years
£ 57
£ 60

It may only occasionally be speaking to deduct wages to their own children under 13 years.
For children between 13 and 16 are hourly rates reduced discretionary compared to the rates for children aged 16-18. Any transition to higher rate applies from the month in which they reach the age years.
Rates should normally be used regardless of the times at which work is performed. Board to dependent children can not be regarded as payment for work.
In addition to regular pay and tax deducted will form "the special reporting of salary and other benefits to the spouse and children" (RF-1160) must be completed and submitted with your tax return.

§ 2-3-4. The owner's private caravan used by employees in business for caravans, which are purchased for private use, which is also used to eat barrack / accommodation barracks for employees in the owner's business, it can only allowed as deductions for the additional depreciation resulting from the use of the business. Such additional depreciation be discretionary to £ 90 per day. The annual deductions capped at 10 percent of carriage cost as new if the taxpayer owns it, or to the annual rent if the camper rented.

§ 2-3-5. Various focusing on the use of private asset in business where the taxpayer uses its own private asset in business, deduction at the same rates as for wage earners, see Chapter 1

A)
Use of private car / boat business:

Rates listed under § 3.1.20, ev. under § 1-2-6, penultimate paragraph.

B)
Caravans used by the owner to the accommodation - in their own business:

Rate is listed under § 1-3-1.

C)

Use of own home meetings and courses:

Rate is listed under § 3.1.25.

D)
Use of property in commercial activities (home):

Rate is listed under § 3.1.26.

§ 2-3-6. Delimitation of representation costs Cf. Tax Directorate's regulations to the Tax Act on 22 November 1999 no. 1160 § 6-21.
Deduction for seating, as mentioned in the Regulations § 6-21-2 (1) 4th sentence may not exceed £ 360 per person.
Deduction for gift item with company brand and / or company name associated with the object, as stated in the Regulations § 6-21-5 (1), may not exceed £ 200 per subject.
Less attentions towards business associates, according to § 6-21-6 1st sentence may not exceed £ 200 per case.

§ 2-3-7. Costs of sjøhyre etc. Non bookkeeping eligible fishermen Quantity No documentation, the deduction for sjøhyre etc. accepted up to NOK 2200 for all fishermen and $ 1,500 for seasonal fishermen. The deduction is included in the research project. the minimum standard deduction.

Chapter 3. Special valuation rules and rates for primary industries

§ 3-1. Wealth Investing

Unless otherwise specified below or in front of this regulation, the capital objects' valued at market value on 1 January of the year following the tax year, cf. Taxation § 4-1.

§ 3-1-1. Used Properties The capital value of the forest should be set to return value, cf. Taxation § 4-11, second paragraph.
The determination of asset values ​​in the forest is warranted in tax law § 7-1, Nos. 3 and in regulations issued by the Directorate of Taxes by delegating decision on 22 January 1982 No.. 1998. Revision of asset values ​​should happen when Taxes decide.
Capital value of forest assets was revised in 2006. The calculation was utilized forest factor 8.
For 2007 forest factor set to 4. All assets which were adopted in 2006, will be automatically changed in accordance with the changed forest factor. The new capital value for 2007 will be seen foreldrefradrag, PSAN.
About calculating the asset value of over leased rights related to forest property (fixing, hunting, fishing rights, etc.), See § 2-1-1 last paragraph. The capital value of hunting rights exploited by the taxpayer itself, calculated by the number of felled animals in the various categories mentioned under § 3-2-5, multiplied by the values ​​specified there. The total product multiplied by the capitalization factor 10.

§ 3-1-2. Farm sale Farm real estate to be valued as a whole with buildings and rights that belong to the property, cf. Taxation § 4-11 first paragraph. About determining the asset value, see Chapter 2, § 2-1-1 "Real estate".
For movables see § 2-1-2.

§ 3-1-3. Inventories, livestock and farmed fish Stocks added to the acquisition value or production value of goods produced, ref. Taxation § 14-5 second paragraph letter a. As production value calculated cost of raw materials, semi-finished products, auxiliary materials and production wages.
A. Livestock
rules on valuation of livestock are given in § 4 of the Regulations to the Tax Administration Act "Accounting Regulations for taxable engaged in agriculture, horticulture or forestry 'issued by the Tax Directorate on 5 March 1984.
1) Cattle

Ordinary betting
kits for the Jersey breed
percentage of adult animals

Cows fed a year (calves)
£
4000
£
3000

Heifers over 12 months (not calved)
£
2800
£
2100
70

Heifers under 12 months
£
1200
£
900
30

Bulls over 12 months
£
2800
£
2100
70

Bulls under 12 months
£
1200
£
900
30

2) Pigs

Breeding pigs fed a year (over 6 months)
£
1500

Calves Finished pigs
£
1000
100

Calves Pigs ca. 4 months
£
800
80

Calves Pigs ca. 3 months
£
600
60

Piglets ca. 2 months
£
400
40

Piglets under two months
£
200
20

3) Small ruminants

Sauer introduced a year (over 12 months)
£
350

Sheep less than 12 months
£
210
60

Goats fed a year (over 9 months)
£
200

Goats under nine months
£
60
30

4) Poultry
After Ministry of Finance Regulations to the Tax § 14-5-3 shall laying hens and chickens valued at slaughter value. Calves value is set to:


Laying hens per item.
£ 4


Chickens per item.
£ 4

Rates for valuation of breeding geese, turkeys and ducks of private Oppala and / or purchased, valued at production cost. Production value is set to:

Geese, Turkeys
per item.
£ 80


Ender per item.
£ 50


Purchased animals (chickens) for feed shall be set at the purchase price plus accrued feed costs etc. until year-end.
5) Fur
rates below shall be used in determining asset values ​​on live animals and unsold skins. These rates do not affect income equation of sole proprietorship and general partnership, cf. Taxation § 8-1, first paragraph, letter a. For corporations should also rates used by income equation.

Silver fox
£
240

Blue foxes and other reef
£
210


Mink £
90

Sources
£
50

6) Horses
Horses used or to be used in trotting and galloping sports
Horses used or to be used in trotting and galloping sports, entered at their presumed realizable value. Horses of private Oppala under 1 year should normally be set to at least £ 15 000. This value is increased every year up to 3 years. Horses who have reached this age in 2007, should be valued at least £ 35 000. Is the horse insured and 15 percent of the sum insured exceeds the rates front, added 15 percent of the sum insured basis. The value of such horses owned commercial purposes, can not be reduced before it is likely that the person horse has a lower value.
Other horses
Horses of private Oppala determined at production cost by own Oppala.
Kits for private Oppala:


Welsh Dole horse

Horses up to 1 year
£ 1100
£ 1500

Horses up to 2 years
£ 2800
£ 3900

Horses up to 3 years
£ 4400
£ 6200

Horses over 3 years
£ 5500
£ 7700

7) Other animals
Wealth rates for caribou is established according to the Taxation § 4-11, third paragraph. The rates do not affect income employment, cf. Taxation § 8-1, first paragraph, letter a.

Rein over 1 year
£
570

Rein under 1 year (yearlings)
£
285

Bifolk (no cube)
£
250


Rabbits £
30

b. Grain

Production Value in US $ per kg

Mathvete
£ 1.00

Fôrhvete
£ 1.00

Matrug
£ 0.90

Fôrrug
£ 0.90


Triticale £ 0.90

Construction
£ 0.85


Havre £ 0.75

Oilseeds
£ 2.00


Peas £ 1.20

c. Potatoes

Production Value in US $ per kg

Matpoteter
£ 0.80

Factory Potatoes
£ 0.50

d. Harvest Lager to ranching on their livestock

Production Value in US $ per kg

High
£ 0.60

Straw, untreated
£ 0.25

Halm, ammonia treated
£ 0.45

Rutabaga
£ 0.10

Gras Silo
£ 0.15

WMF
£ 1.00

Havregrøpp
£ 1.00

Production value other feedstuffs set at NOK 1, - per unites.
E. Inventories of forestry products (not supplied)
Production value is set to cost cutting, driving, etc. The value of own work should not be included.
F. Other inventories for sale
Sales Products valued at approximately 40 percent of net sales value.
Plants field grown in nurseries are valued at 20 percent of net sales value at wholesale.
G. Farmed fish, shellfish, etc.
Because of the risk of illness, injury, wastage etc. set the value of farmed fish and shellfish to 65 percent of the production cost. In production cost includes the cost of purchase of fry / smolt / fingerlings, to feed and to hired labor.
Stocks of mussels and the like standing in the sea, valued not.

§ 3-2. Income Investing

§ 3-2-1. Indicative production quantities when reliable tasks absence, cf. Assessment Act § 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

§ 3-2-2. Prices per kilo / liter on products withdrawn for domestic and derived from surrendered property

A) Potatoes
£
2

B) Milk
£
3

C) beef
£
34

D) Heifer
£
31

E) Ku
£
29

F) Calf
£
36

G) Lam
£
38

H) Sau
£
15

I) Goat / Kje

Kje
£
19

Goat
£
10

J) Swine

Fattening
£
18

Sows
£
13

K) Rein
£
59

L) Poultry

Hens, price per piece.
£
4

Turkey, per kg
£
15

And, per kg
£
25

Chicken, per kg
£
10

M) Wool
£
35

N) Honey
£
40

O) Egg
£
11

§ 3-2-3. Norms for valuing withdrawn in kind for their own use
a)
The value of taken milk per household member: £ 480 per year.

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

B)
value of withdrawn potatoes per hustandsmedlem: £ 140 per year.

For children under 10 years and for people over 70 years reduced rate of potatoes in half.

C) The value of sampled fish per household member: C $ 700 per year.
For children under 10 years reduced the rate by 50 percent.

§ 3-2-4. Gross rental value of housing for retired farmers on farms gross value of housing for retired farmers on farms should be set to what it would cost to rent similar housing in the district in question. If there is no real rental market in the district, must rental value determined by discretion.
For housing for retired farmers on farms shall be for the 2007 tax year undertaken an overall increase of 10 percent compared to fiscal year 2006.
If housing for retired farmers on farms is costly during the tax year, the gross value is increased, regardless of the prescribed general increase, if this is necessary to come up to a suitable level. The same applies to improvements etc. undertaken in previous years, but that occasion. missing or incomplete information first came to tax authorities knowledge later.

§ 3-2-5. Advantage of net assessment of own advantage hunting rights when he who disposes of a hunting rights have exploited this, the net benefit per. animals felled by the equation is set equal to the rates which are reproduced below:

Cows
£
3900


Bull moose £
5000

Calf
£
1900

Reindeer (adult)
£
1100

Deer (adult)
£
1900

§ 3-2-6. Value of own fuel When determining the value of own fuel must be made an overall assessment of each case, where electricity consumption for private use and any use of other fuels into account.

§ 3-2-7. The value of the stall space and withdrawn feed for horses that are used outside agriculture and forestry industry value of stall space and withdrawn feed for horses that are used in racing or otherwise outside of agriculture and forestry industry, set at NOK 12,000 for adults trotting and galloping horses. For hobby horses outside of trotting and galloping sports, put outlet to £ 8500 and ponies to £ 5 500. The rates reduced discretionary for foals and yearlings.

§ 3-2-8. Definition of "three full-time equivalent" in the Ministry of Finance Regulations to the Tax § 10-42-3 "About transfer of shielding between undertakings" Three full-time equivalent cf. § 10-42-3 a pose in the context 750 man-days or 5625 hours of work.

§ 3-3. Deduction rates

§ 3-3-1. Costs at cost associated with agritourism Drives agritourism, where tourists participate in family meals may be eligible for a deduction for subsistence corresponding rates in § 1-2-17 with an addition of 30 percent. It could instead claim a deduction for documented expenses.

§ 3-3-2. Costs for board mv. Non enterprises obligated lott fishermen Not bookkeeping eligible share fishermen who do not take part in the common diet on board deduction for documented expenses for board and (in addition) for "petty expenses" (charges for telephone, newspaper, etc.) to $ 40 per day.
For home fishers (overnight at home) can not document subsistence costs must deduction determined by discretion. As guidance for discretion can be used at a rate of £ 75 per day.

§ 3-3-3. Costs of gross assessment of own advantage hunting rights Costs for the rifles, ammunition, etc., May only be deducted up to NOK 2 200.

Appendix 1. Tariff for traveling abroad for the account / kits for night shift allowance and subsistence allowance with effect from the financial year 2007

Africa

Algeria
1310
*
550

Angola
1200
790

Benin
1260
700

Botswana
1030
420

Egypt
950
380

Ivory Coast
1220
660

Ethiopia
1110
340

Gabon
1040
620


Gambia 760
290

Ghana
1030
380

Guinea
820
390

Cameroon
1210
490

Kenya
1260
480

Lesotho
900
440

Liberia
710
300

Libya
1950
420


Madagascar 740
400

Malawi
760
360


Mali 710
540 **

Morocco
1550
550

Mauritius
1230
350

Mozambique
660
380


Namibia 850
350

Nigeria
1750
510

Senegal
890
540

Seychelles
1330
350

Sudan
990
450

Swaziland
1000
320

South Africa Republic
1050
500

Cape Town
1750
650

Tanzania
1140
300

Togo
750
380

Tunisia
1500
620

Uganda
880
310

Zambia
1130
410


Zimbabwe 940
530

Other areas
860
530

America

Antigua and Barbuda
1190
*
660

Argentina
1100
370

Bahamas
980
450

Barbados
1320
480

Bermuda (Br)
1460
590

Bolivia
750
150

Brazil
1020
440

Canada
1500
540

Chile
1090
540

Colombia
950
400

Costa Rica
750
560

Cuba
900
520


Dominican rep.
910
370

Dominica
590
360


Equador 650
310

Grenada
1150
400

Guatemala
810
410


Guyana 820
350

Haiti
720
300

Jamaica
950 *
350

Mexico
1500
840

Netherlands Antilles
900
400


Nicaragua 740
360

Panama
750
440


Paraguay 790
220

Peru
840
500

Puerto Rico
1150
400

St. Kitts-Nevis
1300
540

St. Lucia
890
650

St. Vincent
1040
710


Suriname 660
240

Trinidad and Tobago
980
530


Uruguay 680
240

USA
1490
600

New York City
1850
810

Washington DC
1740
950

Venezuela
1270
440

Other areas
860
500

Asia

Afghanistan
780
440

Armenia
1240
670

Azerbaijan
1640
530


Bahrain 1540 ***
580 ***

Bangladesh
1200
360

Brunei
720
320

Burma (Myanmar)
1380
900

Philippines
1680
490

UAE
2200
*
770 ***

Georgia
1080
430

India
1890
*
500 *

Indonesia
1530
670

Iraq
500
650

Iran
980
300

Israel
1480
820

The Palestinian areas
790
360

Japan
1450
930

Osaka
1660
1000

Tokyo
1920
1080

Jordan
1340
900

Cambodia
1270
800

Kazakhstan
1220
600

China
1260
600

Hong Kong
1400
750

Shanghai
1300
700


Kuwait 1750 ***

530 ***

Cyprus
1750
730

Laos
1190
360

Lebanon
1480
930

Malaysia
1250
560

Maldives
1000
370


Mongolia 650
610


Nepal 950
300

Oman
1170
320

Pakistan
1800
390


Qatar 2530 ***

650 ***

Saudi Arabia
1000
480

Singapore
1620
640

Sri Lanka
610
290

Syria
1330
540

South Korea
1290
550

Seoul
1490
830

Taiwan
1390
630

Thailand
1730
810

Turkey
1410
600

Istanbul
1750
710

Vietnam
1250
410

Yemen
1040
260

East Timor
960 *

400 *

Other areas
860
570

Australia / Oceania:

Australia
1610
750

Fiji
1310
440

New Zealand
1700
650

Papua New Guinea
1340
400

Other areas
950
630

Europe:

Albania
1020
360

Belgium
1150
690

Brussels
1280
710

Bosnia and Herzegovina
780 **

420 **

Bulgaria
870
390 *

Denmark
1040
580

Copenhagen
1400
710

Estonia
1200
520

Finland
1240
630

France
930
600

Paris
1370
730

Greece
1230
680

Belarus
590
600

Ireland
1680
780

Island
1560
790

Italy
1050
650

Florence
1100
670

Milan
1250
820

Rome
1250
750

Venice
1300
800


Croatia 980
630

Latvia
910
430

Liechtenstein
1040
880

Lithuania
1170
*
410 *

Luxembourg
1580
750


Macedonia 950
380

Malta
780
460

Moldova
850
300

Monaco
750
600

Montenegro
630
320

Netherlands
1070
620

Amsterdam
1360
650

The Hague
1250
620

Poland
1000
480

Portugal
1220
520

Romania
1370
500

Russia
700
490

Moscow
1810
*
950

St. Petersburg
1350
620 *

Serbia
620
270

Belgrade
1000
400

Slovakia
1100
480

Slovenia
750
540

Spain
750
650

Barcelona
1250
810

Community
1300
850

UK
980
660

London
1300
900

Switzerland
1090
600

Geneva
1320
630

Zurich
1320
640

Sweden
1450
610

Czech Republic
1150
500

Germany
1100
630

Ukraine
1220
650

Hungary
1050
570

Austria
940
540

Vienna
1150
630

For the following areas / countries in Europe determined administratively these rates:

Andorra:
such Spain

Faroe Islands:
such Denmark

Gibraltar:
such UK

Greenland:
such Denmark

Guernsey (incl. Alderney and Sark)
such UK

Jersey:
such UK


Canary Islands
such Spain

Kosovo:
such Serbia

Madeira:
such Portugal

Man:
such UK

Northern Ireland:
such UK

San Marino:
such Italy

Vatican:
such Rooms

Aland:
such Finland

In these cities could lodging allowance is exceeded by up to 75 percent of the current rate without obtaining prior permission:
Africa:
Cape Town, Nairobi.
America:
Mexico City, New York City, Sao Paulo, Santiago de Chile, Washington DC
Asia:
Bangalore, Bombay (Mumbai), Hong Kong, Istanbul, New Delhi, Osaka, Seoul, Tokyo.
Europe:
Amsterdam, Athens, Barcelona, ​​Berlin, Brussels, Dusseldorf, Geneva, The Hague, Helsinki, London, Madrid, Milan, Moscow, Munich, Paris, Prague, Rome, St. Petersburg, Stockholm, Venice , Vienna and Zurich.
Costs must legitimized.

Appendix 2. Div. Betting

State special agreement for subsistence allowance (domestic flights), applicable for 2007:

Subsistence allowance for journeys of more than 15km:

For journeys up to 5 hours:
£
140, - (legitimized).

For travel from and by 5 hours up to 9 hours:
£
140, -.

For travel starting nine hours up to 12 hours:
£
200, -.

For journeys over 12 hours:
£
320, -.

Subsistence allowance for overnight stays on journeys of more than 15km:

For travel starting 8 hours and up to 12 hours:
£
250, -.

For travel from 12 hrs:
£
460, -.

Rates for use of own car for government special agreement, effective for 2007:

For up to 9000 km in the calendar year:
£
3.00 per km.

Over 9000 km in calendar year:
£
2.40 per km.

For employees, based in Tromsø:
£
0.05 per km in addition to the rates above.

For driving on forest and construction roads are given in addition to the kilometer allowance plus NOK 0.70 per km.
When necessary with trailers to bring supplies and equipment due to its weight and nature is not natural to place in the trunk or on the roof rack, given that in addition to the kilometer allowance plus NOK 0.50 per km .
When the car is taken with employees on assignment, granted in addition to the kilometer allowance plus NOK 0.50 per km per employee.
Kits for mileage using other own means of transportation for the state's special agreement, effective for 2006:

Motorcycle over 125 cc:
£
2.45 per km.

Moped and motorcycle up to and including 125 cc:
£
1.35 per km.

Snowmobile:
£
6.10 per km.

Boat with motor starting with 50 hp:
£
6.00 per km.

Boat with motor up to 50 hp:
£
3.10 per km.

Other means of transportation:
£
1.00 per km.