Regulations on the valuation of assets, revenue and tax records for use by the equation for tax year 2006.

Date FOR-2006-12-19-1558 Ministry of Finance Ministry published in 2006 booklet 16 (attachment) entry into force income year 2006 last modified the Change applies to Norway Pursuant LAW-1980-06-13-24-section 7-1, FOR-1982-01-22-1998 Announced 28.12.2006 short title regulations on the valuation rules, 2006 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 (§ § 3-1-1-3-3-3) Appendix 1. Regulations for traveling abroad for the Government's bill/rates for nat addition and per diem with effect for the tax year 2006 Attachment 2. Miscellaneous rates laid down by the Directorate of taxes 19. December 2006 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. 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 and holiday properties unless otherwise stated in the rules below, the tax assessment values for residential and holiday properties (including in the housing company) for tax year 2006 be raised by 25 per cent compared to the income year 2005.
Is the tax value on certain properties appraised for substantially level of comparable properties in the municipality, the add-in is reduced, or fall away.
Even if a property has the special low tax assessment value, the increase should not exceed 25 pst.
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 properties, 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.
Established the tax values that exceed 30 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 30 percent of the documented fair market value.
The determination of the tax value for plots owned outside the business, follow the rules in section 2-1-1.

§ 1-1-2. Private cars, private motorcycles and private snow scooters Private cars/Motorcycles/Snowmobiles are valued based on the hovedimportørs list price by registering as new: Registration years that new 2006 75 percent 2005 65 percent 2003 45 2004 55 percent percent percent percent 2002 40 2001 30 2000 20 percent 1991 t.o.m. 1999 15 percent 1977 model year 1990 1000 $ t.o.m. 1976 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 $ 1,000,000 is set to 10 percent the tax value = $ 100,000 the next $ 400,000 be set the tax value to 20 percent = $ 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 insured, or-as specifically 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 $ 100,000.

§ 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 at cost savings $ 70 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: £ 460 per day for taxpayers who have stayed at the hotel etc.., and the taxpayer in addition even pay breakfast us $ 256 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 $ 169 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 us $ 40 per day of the allowance not to give profit.
NAT addition paid for business travel in accordance with the rates and credential requirements in State special deal, is not considered to have given the taxable profit.
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 that he has stayed at the hotel.
The taxpayer can not legitimize having stayed at the hotel or Guest House, the lowest rate under section 1-2-2 to reason.
NAT addition paid in accordance with rates and credential requirements in State regulations (special agreement) for business travel is not considered to have given the taxable profit.
The rates of addition per diem nat and is reduced by 25 per cent f.o.m. 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 £ 60 per day of the allowance not to give profit.
See annex 1 which shows the rates for per diem and nat addition of State service men's business travel 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 income: us $ 3.00 per km (us $ 3.05 pr. km) Over 9,000 km: 2.40 per km (2.45 per km).
(The numbers in parentheses applicable to employees with work place in Tromsø, Norway.)

The requirements for credentials in regulation 14. October 1976 No. 9830 to the tax payment Act § 3 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 £ 0.50 per kilometer per passenger. When the taxpayer has received special addition to run on forest and construction way, Inc fradragssatsen with $ 0.70 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 £ 0.50 per km (e.g. fans).
A taxpayer that is running at least 6,000 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 $ 3.00 per km in the profession (working place in Tromsø, Norway us $ 3.05), also come to the deduction.
When it is paid remuneration for professional driving with motor boat under 50 HP, it will by surplus calculation in General could be used a fradragssats of $ 3.10 per km by the use of motorboats with engine starting with 50 HP, used a fradragssats at $ 6.00 per km when using Snow scooter, picked a fradragssats on us $ 6.10 per km By use of the moped or motorcycle can easily picked a fradragssats on us $ 1.35 per km by the use of heavy motorcycle, used a fradragssats of $ 2.45 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 $ 1.00 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 $ 1,700.

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 $ 2,200 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 of, 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 us $ 25.00 per hour as 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 $ 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 $ 1.40 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: $ 1,000 (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 payment § 6 No. 2. Under the legal authority of the tax payment Act § 6 No. 2, cf. § 2-1 in regulation 21. June 1993 No. 546, taxes in message 6/2006 set out the following rates for room and Board: free stay (room and Board) $ 96 per day free Board (all meals) $ 70 per day free Board (two meals) $ 55 per day free Board (one meal) $ 36 per day Free accommodation (private or shared room) $ 26 per day it should only be considered with the number of days that the employee in fact receive such benefits.

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 $ 13.051 per year, paying the State 75% of the excess expenses.
Parish homes South of the Arctic Circle: Exceeds the expenses of light and fuels us $ 24.422 per year, paying the State 75% of the excess expenses.

section 1-2-21. 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 $ 45 per day.

§ 1-3-2. Deduction for cost of stay at the bedsit/barracks/caravan Rate is set from the first 24 to:-us $ 169 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 $ 256 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 $ 460 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 $ 385.
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 more costs to the cost when the journey between the place of the stay and the home does not cause accommodation, but lasts for 6 hours or more, and the cost is not covered by the employer, must be set to $ 75. It can be claimed deductions for higher costs if these be documented.

§ 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 $ 75 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 $ 40 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 $ 1.40 per km.
For the total travel length of 35,000 km 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 $ 3.00 per km (work place in Tromsø, Norway us $ 3.05).
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 $ 2,200 per year.

§ 1-3-23. Deduction for nonfiction When the terms and conditions for the deduction are met, the deduction for nonfiction with 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 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 $ 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 $ 6 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 us $ 17.600, limited to $ 880 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 $ 900 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. Fixed properties Here are included commercial properties, agricultural properties, hotels, lodging and catering building, industrial, Office and service building, land areas, etc.
For such property shall be made a general increase of the tax values per 1. January 2007 with 25 percent.
For individual properties that are risen in value from 1. January 2006 pga. påkostninger etc.., tax value be raised beyond this rate. The same is true if påkostninger etc. is undertaken in previous years without having to be taken into account for the pga. missing or incomplete information to the tax authorities.
For individual properties that have the tax value significantly above the rate level for comparable properties in the municipality, will charge in the tax value could be reduced or fall away.
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.
To calculate the asset value of rights, capitalized gross rental value with a net capitalization factor. Factor for 2006 is set to 10.

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 the technical equipment to be together with the formueslignes building (asset). This also applies to the part of the permanent 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. 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 1991 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 as new or used are 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 2-1-4 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 2-2. 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 $ 40 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. -31.3.2006 1.4. -31.12.2006 Age

Hourly rate hourly rate 17 years $ 85 $ 87 16 years $ 82 $ 84 15 years $ 71 $ 73 14 years $ 63 $ 64 13 years $ 56 $ 57 only in exceptional cases may 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.
In addition to the usual wage and pull task to form "Special task over pay and other compensation to the spouse and children" (RF-1160) be completed and included with your income tax return.

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 90 per discretionary $ 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 rented 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 business rates are listed under § 1-3-20, ev. 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 rate is listed under section 1-3-25.

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

section 2-3-6. Refinement of the representational costs-the costs of catering Deductions for the costs of serving outside the business premises may not exceed us $ 300 per person.

section 2-3-7. Costs to the sea for non-bokføringspliktige to hire fishermen Are not documentation, deductions for the cost of the sea a ship will be accepted with up to $ 2,200 for year-round fishermen and $ 1,500 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 forests should be set to yield value, cf. tax law § 4-11, the second paragraph.
Determination of the asset values on forests is warranted in the tax law § 7-1, no. 3 and in the regulations given by the Directorate of taxes after the delegation decision 22. January 1982 No. 1998. The revision of asset values should happen when the tax agency decides.
The revision of the financial value of forest properties operated as an industry implemented with effect for the tax year 2006. The revision comes to wealth per 1. January 2007 are included in the income tax return for 2006.

§ 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. About the determination of asset value, see Chapter 2, section 2-1-1 "Fixed properties".
For operating household will be shown to section 2-1-2.

§ 3-1-3. 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 section 4 of the regulations 5. March 1984, Nr. 1256 to tax law "Accounting regulations for taxable that drives agriculture, horticulture or forestry" laid down by the Directorate of taxes 1) Cattle Ordinary rates rates for Jersey-breed in percentage of adults animals Cows infused in the year (calf) $ 4,000 $ 3,000 Heifers over 12 months (not Calved) $ 2,800 $ 2,100 70 Heifers under 12 months $ 1,200-$ 900 30 Bulls over 12 months $ 2,800 $ 2,100 70 Bulls under 12 months $ 1,200-$ 900 30 2) Pigs Breeding pigs infused in the year (over 6 months) $ Slakteferdige $ 1,500 pigs 1,000 100 Slaughter pigs about 4 months $ 800 80 Slaughter pigs approx. 3 months $ 600 60 Small pigs about 2 months $ 400 40 little pigs under 2 months $ 200 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) $ 200 Goats under 9 months $ 60 30 4) Poultry after the Finance Ministry Regulation to the tax law § 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 $ 4 the rates for the valuation 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 one-man company 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 $ 240 Blårev and other Fox $ 210 $ 90 $ Mink Ferret 50 6) Horses 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 $ 15,000. This value is incremented for each year up to 3 years. Horses that have reached this age in 2006, will have to be valued at least $ 35,000. 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. 
Other horses Horses of their own, oppal is determined to manufacturing value by own oppal.
Rates for own oppal: Fjording Dølahest Horses until 1 year $ 1,100 $ 1,500 Horses up to 2 years $ 2,800 $ 3.900 Horses up to 3 years us $ 4.400 $ 6,200 Horses over 3 years $ 5,500 $ 7,700 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 $ 500 Reindeer under 1 year (last year's calves) $ 250 Bifolk (without the cube) $ 250 Rabbits $ 30 b. Grain Manufacturing value in us $ per kg £ Fôrhvete Mathvete £ 1.00 1.00 0.90 $ Matrug $ Fôrrug $ Rughvete 0.90 0.90 Building $ 0.85 Oats £ 0.75 Oilseeds $ 2.00 Peas $ 1.20 c. Potatoes Manufacturing value in us $ per kg of Food potatoes $ 0.80 Factory potatoes $ 0.50 d. Crop inventory to the company on its livestock value in Manufacturing 20 per kg

High $ 0.60 straw, untreated $ 0.25 straw, ammoniakkbehandlet $ 0.45 rutabaga $ 0.15 0.10 $ Grassilo $ Havregrøpp $ Byggrøpp 1.00 1.00 Manufacturing value of other funds is set to feed us $ 1.0-per-feed device. 
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.
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 section 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 $ 32 d) Heifer $ 29 e) Ku $ 28 f) Calf $ 34 g) Lamb $ 33 h) Sheep $ 13 in the Goat Goat Goat)/$ 14 Goat $ 10 j) Swine Pig $ 17 Cops $ 13 k) Reindeer $ 53 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) does not let the withdrawal of financial obligation takeres fish per household member: $ 600 per year.

For children under 10 years, the rate will be reduced by 50 percent.

section 3-2-4. Gross rental value of the plight of housing on farms For the plight of dwelling on farm use should not be made any overall increase of rental values per 1. January 2007.

The gross value of the plight of housing on farms (including føderåd) to be set to what it will cost to rent equivalent housing in that district. If there is no real rent market in the district, the rental value is determined at the sole discretion. If the plight of housing on farms is in the course of multi-million pound tax year, the gross value be increased, if this is necessary to get up to an appropriate level. The same goes for påkostninger etc. made in previous years, but as the pga. missing or incomplete information is first come to the tax authorities ' knowledge later.

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 3.900 5,000 $ 1,900 reindeer (adult) $ 1,100 Deer (adult) $ 1,900 section 3-2-6. Value of own fuel in determining the value for the own fuel is a total assessment in each individual case, in which the power consumption for private use and, where appropriate, the use of other fuels taken into.

section 3-2-7. The value of the stall space and issued lining to horses that utilised 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 $ 11,000 for adults traveling-and galopphester. For the hobby horses out of trav-and galoppsport, the outlet to us $ 7.800 and for ponnyer to $ 5,000. 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 § 12-20-1 (2) Letter c and d-Person income can be calculated under one for Earth-/skogbruk and certain businesses mentioned in the regulations, when the total annual business does not exceed three normal-IE. 750 day's work or 5.625 hours of work.

section 3-3. Fradragssatser section 3-3-1. Costs to the cost in connection with the farm tourism Operated farm tourism, where tourists participate in family meals, the deduction for the cost of the corresponding rates in section 1-2-17 with an addition of 30 percent. It can instead required deductions for documented costs.

§ 3-3-2. Costs to the cost etc. for non-financial obligation lott fishermen non-financial obligation that does not let the initiators take part in 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 $ 40 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 $ 75 per 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 of up to $ 2,200.

Appendix 1. Regulations for traveling abroad for the Government's bill/rates for nat addition and per diem with effect for the tax year 2006 part of the world/country Night Cost Africa Algeria Angola Benin 1120 530 1100 600 1150 610 Botswana 830 350 900 350 Egypt Cote d'Ivoire Ethiopia Gabon 1150 580 1090 720 730 290 1350 390 Gambia Ghana Guinea 1070 270 800 280 Cameroon Lesotho 1360 380 1120 440 900 480 Kenya Liberia Libya Madagascar 810 300 380 360 830 330 Malawi 700 290 Mali 680 310

Morocco 1530 590 Mauritius Mozambique Namibia 1150 380 850 440 850 350 Nigeria Senegal 1550 620 850 540 Seychelles Sudan Swaziland 1350 350 1050 450 1000 340 South-Afrikarepublikken 1050 520 Cape Town 1500 640 Tanzania Togo Tunisia 1070 300 810 350 700 520 Uganda Zambia Zimbabwe 820 330 950 450 980 450 Other sites 860 530 America: Antigua and Barbuda Argentina Bahamas 1180 520 980 500 1100 340 Barbados 1400 590 Bermuda (Br) Bolivia Brazil 1440 610 580 150 1390
480 Sao Paulo 1380 510 Canada Chile Colombia 1480 520 900 540 950 380 750 450 890 500 Costa Rica Cuba Dominican Republic Dominica Equador 910 370 600 380 650 330 Grenada Guatemala Guyana 1150 400 930 430 800 350 Haiti Jamaica Mexico 720 310 940 470 1580 880 Netherlands Antilles Nicaragua Panama 950 500 890 400 810 420 Paraguay Peru Puerto Rico 580 200 850 500 990 440 St. Kitts-Nevis St. Lucia St. 1300 540 890 650 Vincent
1040 710 Suriname Trinidad and Tobago Uruguay 750 240 680 220 980 530 United States New York City 1430 590 1640 810 Washington D.C. Venezuela acreages 1660 890 1270 520 860 500 Asia: Afganistan 880 400 1280 670 Armenia Azerbaijan Bahrain Bangladesh 1270 530 1130 410 1200 380 720 330 Brunei Darussalam Burma (Myanmar) 1,500 920 Philippines 1960 510 United Arab Emirates 1250 480 Georgia 1200 460 * 420 India Indonesia Iraq 1,500 1450 630 500 650 980 270 1430 Iran Israel
840 the Palestinian areas 790 230 Japan Tokyo Osaka 1880 1080 1400 940 1650 1160 1180 840 Jordan Cambodia Kazakhstan 1290 600 1420 600 1380 800 China Hong Kong Macau 1050 530 1300 600 1650 740 Kuwait Laos Lebanon Cyprus 1840 710 1480 930 1220 510 600 400 Malaysia Maldives Mongolia Nepal 1020 480 650 610 560 210 1000 320 Oman Qatar Saudi Arabia Islamic Republic of Pakistan 1600 390 1050 540 1490 700 1300 470 Singapore Sri Lanka Syria 1220 540 570 260 South Korea
1460 580 Seoul * 1460 790 Taiwan Thailand Turkey 1360 540 1600 760 1,500 1650 700 1240 450 550 Istanbul Viet Nam Yemen 1120 340 East Timor 980 400 860 570/acreages Australia Oceania: Australia Fiji New Zealand 1590 710 1310 440 1680 620 Papua-New Guinea 1300 380 acreages 950 630 Europe: Albania Brussels 1020 330 1290 750 1150 730 Belgium Bosnia and Herzegovina Bulgaria Denmark 750 400 1050 390 * 1040 630 Copenhagen 1270 730 Estonia Finland France 1110 460 1200 590
980 630 Paris Greece Athens 1370 720 1230 680 1550 710 590 600 1520 720 Belarus Iceland Ireland Italy 1400 760 1100 670 Milan Rome Venice 1370 830 1250 820 1250 750 1140 630 940 360 Croatia Latvia Lithuania Liechtenstein * 960 900 * 900 380 1080 410 Luxembourg Macedonia Malta 1560 740 930 530 Moldova Monaco Netherlands 850 260 750 600 1150 620 Amsterdam the Hague 1360 650 1230 650 Poland Portugal Romania 1000 480 1350 460 750 1200 500 Russia
Moscow St. Petersburg 510 1250 910 1310 640 Serbia-Montenegro Belgrade 620 240 1000 350 Slovakia * Slovenia * Spain 1000 400 750 700 1250 880 940 540 Barcelona Madrid United Kingdom London 1200 810 1070 640 1400 960 Geneva Switzerland Zürich 1090 600 1320 650 Sweden Czech Republic 1320 600 1450 590 * 1280 520 Ukraine Hungary Germany 1050 550 1200 630 1220 630 1000 600 1150 620 Austria Vienna 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.

  In the following cities can be exceeded up to the add-in with nat 75 percent of the current rate without having to obtain prior permission: Africa: Cape Town, Nairobi. 
America: Mexico City, New York City, Sao Paulo, Santiago de Chile, Washington, D.C. 
Asia: Hong Kong, Osaka, Seoul, Tokyo, Istanbul. 
Europe: Amsterdam, Athens, Barcelona, Berlin, Brussels, Dusseldorf, Geneva, the Hague, Helsinki, Copenhagen, London, Madrid, Milan, Moscow, Munich, Paris, Prague, Rome, Saint Petersburg, Stockholm, Valencia, Vienna and Zurich.
Costs must legitimeres.

Appendix 2. Miscellaneous rates the State's special deal for per diem (innenlandsreiser), the current for 2006: per diem for day trips of more than 15 km: For travel up to 5 hours: $ 140.0-(legitimate).

For travel from 5 hours up to 9 hours: kr-140.0.

For travel from 9 hours up to 12 hours: $-200.0.

For travel over 12 hours: kr-320.0.

Per diem at the accommodation on the travel of more than 15 km: For travel from and with 8 hours and up to 12 hours: $-250.0.

For travel from and with 12 hours: kr-460.0.

Rates for use of own car after the State's preferential agreement, the current for 2006: up to 9000 km in calendar year: $ 3.00 per km.

Over 9000 km in calendar year: $ 2.40 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 $ 0.70 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 $ 0.50 per km When it in the car be taken with workers on a mission , is given in addition to mileage an addition of $ 0.50 per km per employee.
Rates for mileage when using other means of funding the State's own after special agreement, the current for 2006: motorcycle of 125 cc: £ 2.45 per km.

Moped and motorcycle up to and including 125 ccm: us $ 1.35 per km.

Snow scooter: us $ 6.10 per km.

Boat with engine starting with 50 HP: $ 6.00 per km.

Boat with engine up to 50 HP: $ 3.10 per km.

Other means of funding: us $ 1.00 per km.