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Regulation On Transitional Provisions On The Implementation Of The New Organization By The Tax Authorities On 1 January 2008

Original Language Title: Forskrift om overgangsbestemmelser ved iverksettelse av ny organisering av ligningsmyndighetene 1. januar 2008

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Regulation on transitional provisions on the implementation of the new organization by the tax authorities on 1 January 2008


Date FOR-2007-11-16-1258


Affairs Ministry


Published in 2007 Booklet 11


Commencement 01/01/2008

Edited


Changes


For
Norway

Legal

LOV-2006-12-15-77 ref. LOV-1980-06-13-24

Promulgated
20.11.2007 kl. 15.45

Short Title
regulat transitional provisions relating to tax offices

Adopted by the Ministry of Finance 16 November 2007, pursuant to the Act of 15 December 2006 no. 77 amending the Law of 13 June 1980 no. 24 on Tax Assessment Administration Part III, second paragraph, third sentence.

§ 1. Tax Office authority of complaints and changes to the Tax Assessment Act section 9 complaints and changes to the Tax Assessment Act section 9 as the taxman or tax appeal board has not completed before 1 January 2008, dealt with by the Tax Office.

§ 2. Tax Appeals Board and the National Tax Tribunal's authority in appeals, ref. Assessment Act § 9-2 Tax Appeals Board handles complaints equation office and the tax board's decision in a possible change which is not completed before 1 January 2008. Tax Appeal Board handles complaints over tax board's decision in a possible change that does not been concluded before 1 January 2008, when at some point have led to increased tax or fee basis.
The taxpayer can appeal to the Tax Appeals against decisions made by the tax office and tax appeal board. The taxpayer can appeal to the Tax Appeal Board of the tax board's decision if at any point leads to increased tax basis.
National Tax Tribunal handles complaints county tax board's decision not concluded before 1 January 2008, when at some point have led to increased tax or fee basis. The taxpayer can appeal to the National Tax Tribunal against decisions made by the county tax board when at some point lead to increased tax or fee basis.

§ 3. Tax Appeals Board and the National Tax Tribunal's authority to change matters, cf. Assessment Act § 9-5 Change Cases for Assessment Act § 9-5 no. 3, which is not completed before 1 January 2008, dealt with by the Tax Appeals Board. The tax office may require that decisions taken by the tax office or tax appeal board in possible change to be reviewed by the Tax Appeals Board.
Change Cases for Assessment Act § 9-5 no. 4 and 5 which are not concluded before 1 January 2008, dealt with by National Tax Tribunal for the Assessment Act § 9-5 no. 5. Tax Administration may require that decisions made by the tax appeal board and county tax board overruled by the National Tax Tribunal pursuant to the Tax assessment Act § 9-5 no. 5

§ 4. The one-year deadline in the Assessment Act § 9-2 subsection. 9 one-year deadline in the Assessment Act § 9-2 subsection. 9 applies to complaints over tax year 2006 and previous financial years, as well as appeals against decisions to change matters, when these are received after December 31, 2007. the deadline is calculated from the equation was laid out, or decisions concerning change was made.

§ 5. Lack of notice of assessment revisions If there is sent mandatory notification under the Assessment Act § 9-7 for decisions made before January 1, 2008, the taxpayer by appeal bring the tax office or tax tribunal's decision to the Tax Office. Decisions made by the tax appeal board or county tax board, may be brought before the Tax Appeals Board.

§ 6. Requirements for the reimbursement of legal costs claim for coverage of legal costs for the tax appeal board or county tax board who are not concluded before 1 January 2008, completed by the tax office.
Appeals against the tax tribunal or county tax board's decision about the coverage of legal costs that are not concluded before 1 January 2008, completed by the Tax Appeals Board. The same applies to appeal against decision under subsection.

§ 7. Competence to determine change issues resulting from or assumed in a court decision Amendment Questions arising out of, or implied by, a court ruling for the fiscal years 2006 or earlier decided by the tax office.

§ 8. Appeal of charge for delayed or not submitted assignments Tax Office handles complaints fee levied by the tax collector for the Assessment Act § 10-8 No.. 3 which is not completed before 1 January 2008. Tax Administration handles complaints fee imposed by tax authority under the assessment Act § 10-8 No.. 3 which is not completed before 1 January 2008.
the tax appeals board by the Ministry treats appeals fee imposed by the tax Directorate of the tax assessment Act § 10-8 No.. 5 which is not completed before 1 . January 2008.

§ 9. Entry into force This regulation comes into force on 1 January 2008.